Page 1
An Introduction to Budgetary Accounting
1 Appropriation 2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Major Events in Budget Execution
1 Appropriation 2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Budget Execution Events Move in Sequential Steps
Each Step Must be Recorded
Why
5
1787
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 2
1 Appropriation 2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Major Events in Budget Execution
1 Appropriation 2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Budget Execution Events Move in Sequential Steps
Each Step Must be Recorded
Why
5
1787
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 3
1 Appropriation 2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Budget Execution Events Move in Sequential Steps
Each Step Must be Recorded
Why
5
1787
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 4
Why
5
1787
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 5
5
1787
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 6
6
1921
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 7
7
Budget and Accounting Procedures Act1950
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 8
8
Chief Financial Officer and Financial Reform Act1990
bull Required annual audited financial statements
bull Secretary of the Treasury Director of OMB and Comptroller General establishedhellip
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 9
9
1996
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 10
What is a general ledger
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 11
11
General LedgerStandard General Ledger
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 12
bull Budget Analysts are primarily interested in budgetary accounting events
bull But there are other important accounting requirements
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 13
Other Accounting System Requirements
bull Complete disclosure of financial results of the activities of the agencyndash What do programs costndash How are programs performing
bull Adequate information for managementbull Accountability for assets
ndash Fund balancesndash Propertyndash Equipment
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 14
Proprietary Budgetary
Accountability or Stewardshipbull Funds are spent as
required by lawbull Purpose Amount Timebull Bona Fide Need
Ownershipbull What the government
owns (assets)bull What the government
owes (liabilities)bull Net Position
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 15
15
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Fund balance property inventory land buildings etcAccounts payable debt etcDifference between assets and liabilitiesBudget execution eventsForfeitures interest fines etcOperating expenses overhead bad debt etcGains losses miscellaneous itemsMostly guaranteed loan activity
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 16
16
100000 - Assets
200000 - Liabilities
300000 - Net Position
400000 - Budgetary
500000 - Revenue
600000 - Expense
700000 - GainLosses
800000 - Memorandum
Proprietary Budgetary
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 17
17
Proprietary Budgetary
$563 billion in assets ndashFY 2016
$17 trillion in budgetary resources ndashFY 2016
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 18
18
Assets Liabilities + Net Position=
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 19
19
Budgetary Resources Status of Budgetary Resources=What you have to spend What you spend
Enforces Anti-Deficiency Act
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 20
20
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 21
21
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 22
Appropriation
22
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Budgetary Resourcesbull Unobligated Balances of PYBudget Authority
bull New Budget Authority
10 10=Double-Entry Accounting
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 23
23
=
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 24
Appropriation
24
Budgetary Resources Status of Budgetary Resources=ControlDistribution SpendingApport Allot Allow Obligation-
UnpaidObligation-
Paid
Debit Credit=Credit Debit
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 25
Budget Event Appropriation
25
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 26
Budget Event Appropriation
26
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 27
Budget Event Apportionment
27
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 28
Budget Event Apportionment
28
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 29
Budget Event Allotment-Allowance
29
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 30
Budget Event Allotment-Allowance
30
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 31
Budget Event Allotment-Allowance
31
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 32
Spending EventsObligation
Unpaid Paid (Outlay)
Undelivered Order Delivered Order Undelivered Order Delivered Order
4801 4901 4802 4902
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 33
Budget Event Obligation - Unpaid
33
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 34
Budget Event Obligation - Paid
34
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 35
35
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 36
36
100 100
DEBITS CREDITS
ldquoDebit-Credit Pairrdquo ldquoAccounting Transactionrdquo
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 37
37
For carrying out title I of the Good Government Act $100000
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 38
38
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 39
39
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 40
40
100000 100000
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 41
41
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 42
10000025000
75000
100000-25000-75000
+75000
25000=100000
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 43
43
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 44
100000 100000-100000 100000
100000 100000=
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 45
45
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 46
Apportionment 100000
Category B1Formula Grants
80000
Category B2Discretionary
Grants20000
46
Control 1 Control 2
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 47
Apportionment 100000
Allotment 1Formula Grants
80000
Allotment 2Discretionary
Grants20000
47
Control 1 Control 2
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 48
100000 100000-100000 100000
-80000 80000-20000 20000
100000 100000=
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 49
49
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 50
Apportionment 100000
Allotment 1Formula Grants
80000
Allowance 1ASoc Services
50000
Allowance 1BEducation
30000
Allotment 2Discretionary
Grants20000
Allowance 2ATraining 15000
Allowance 2BTechnical Asst
5000
50
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 51
51
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000
100000 20000 80000= +
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 52
52
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-5000150005000
100000 100000=
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 53
53
100000 100000-100000 100000
-80000-20000
8000020000
-50000
50000
-30000
30000
-15000-5000
150005000
100000 80000
-12500 12500-7500 7500
20000= +
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 54
54
100000 100000-100000 100000
-80000-20000
8000020000
-50000 50000-30000 30000-15000
-500015000
5000-12500 12500
-7500 7500-5000 5000
-5000 500080000 15000 5000100000 0 0 0 0 0 0
Trial Balance
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 55
55
100000100000100000100000 575 68425 310000 0 0 0 0 0
80000 15000 50007000
190003300060000
40000 41000
000
000
000
000
000
000
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 56
SGL Acct
BeginEnd Amount DC
Auth Type
Public Law
Def Indef
Apport Cat
BEA Cat
Title Office of Good GovernmentTAFS 30-08-1001 Undisbursed Balance $69000Status CertifiedPreparer Ed Martin
1010 E 6900000$ 4119 E 10000000$ D P 110-161 D D4450 E4510 E B4610 E 57500$ C B4801 E 6842500$ C B4802 E4901 E4902 E 3100000$ C B
56
GTAS Trial Balance
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
Page 57
GL Transactions ampCGeneral Ledger
SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 100000 (100000) 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 100000 (100000) 0 0 0 A120 Allotment 1 issued 80000 (80000) 0 Allowance 1a issued 50000 (50000) 0 B202 Allowance 1b issued 30000 (30000) 0 0 A120 Allotment 2 issued 20000 (20000) 0 Allowance 2a issued 15000 (15000) 0 B202 Allowance 2b issued 5000 (5000) 0 0 OBLIG Q1 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q1 ED Grts 7500 0 (7500) 0 1Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (80000) 0 (20000) 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q2 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 0 5000 (5000) 0 OUTLAY Soc Svs Grts 0 5000 (5000) 0 (5000) 5000 Recd ED Exp Rpt 0 2000 (2000) 0 OUTLAY ED Grts 0 2000 (2000) 0 (2000) 2000 2Qtr Status 100000 0 0 0 0 0 0 0 0 0 0 (60000) 0 (33000) 0 0 (7000) 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q3 ED Grts 7500 0 (7500) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 3QTR Status 100000 0 0 0 0 0 0 0 0 0 0 (40000) 0 (41000) 0 0 (19000) 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 12500 0 (12500) 0 OBLIG Q4 ED Grts 7500 0 (7500) 0 OBLIG Q4 Training Grts 14450 (14450) 0 OBLIG Q4 TA Grts 4975 (4975) 0 Recd Soc Svs Exp Rpt 7000 (7000) 0 OUTLAY Soc Svs Grts 7000 (7000) 0 (7000) 7000 Recd ED Exp Rpt 5000 (5000) 0 OUTLAY ED Grts 5000 (5000) 0 (5000) 5000 4QTR Status (End Bal) 100000 0 0 0 0 0 0 0 0 0 0 (575) 0 (68425) 0 0 (31000) 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 100000 -2 0 0 0 0 0 0 0 2 0 (575) 0 (68425) 0 0 (31000) SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
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SF133 ampCSF 133
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
58
59
USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
1QTR 2QTR 3QTR 4QTR BUDGETARY RESOURCES 1 Unobligated balance A Brought forward October 1 B Net transfers prior year balance actual (+ or -) C Anticipated transfers prior year balance (+ or -) 2 Recoveries of prior year unpaid obligations A Actual 0 0 0 0 B Anticipated 0 0 0 0 3 Budget Authority A Appropriations 1 Actual 100000 100000 100000 100000 2 Anticipated B Borrowing Authority C Contract Authority D Spending authority from offsetting collections (Gross) 1 Earned a Collected 0 0 0 0 b Receivable from Federal sources 0 0 0 0 2 Change in unfilled customers orders (+ or -) a Advance received 0 0 0 0 b Without advance from Federal sources 0 0 0 0 3 Anticipated for rest of year without advance 0 0 0 0 4 Previously unavailable 5 Expenditure transfers from trust funds a Collected 0 0 0 0 b Change in receivables from trust funds 0 0 0 0 c Anticipated 4 Nonexpenditure transfers net A Actual transfers budget authority (+ or -) B Anticipated transfers budget authority (+ or -) C Actual transfers unobligated balances (+ or -) D Anticipated transfers unobligated balances (+ or -) 5 Temporarily not available pursuant to PL 0 0 0 0 6 Permanently not available A Cancellations of expired and no-year accounts (-) B Enacted reductions (-) C Capital transfers and redemption of debt (-) D Other authority withdrawn (-) E Pursuant to PL (-) F Anticipated rest of year (+ or -) 7 Total Budgetary Resources 100000 100000 100000 100000 STATUS OF BUDGETARY RESOURCES 8 Obligations Incurred A Direct 1 Category A 2 Category B 20000 40000 60000 99425 3 Exempt from apportionment B Reimbursable 1 Category A 2 Category B 3 Exempt from apportionment 9 Unobligated Balance A Apportioned 1 Balance currently available 80000 60000 40000 575 2 Apportioned for subsequent periods 0 0 0 0 2 Anticipated (+ or -) 0 0 0 0 B Exempt from apportionment 1 Balance currently available 2 Anticipated (+ or -) 10 Unobligated balance not available A Deferred B Withheld pending rescission C Other 11 TOTAL STATUS OF BUDGETARY RESOURCES 100000 100000 100000 100000 CHANGE IN OBLIGATED BALANCES 12 Obligated balance net A Unpaid obligations brought forward October 1 (+) B Uncollected customer payments from Federal sources brought forward October 1 (-) 13 Obligations incurred (+) 20000 40000 60000 99425 14 Gross outlays (-) - 0 (7000) (19000) (31000) 15 Obligated balance transfers net A Actual transfers unpaid obligations (+ or -) B Actual transfers uncollected customer payments from Federal sources (+ or -) 16 Recoveries of prior year unpaid obligations actual (-) - 0 - 0 - 0 - 0 17 Change in uncollected customer payments from Federal sources - 0 - 0 - 0 - 0 18 Obligated balance net end of period A Unpaid obligations (+) 20000 33000 41000 68425 B Uncollected customer payments from Federal sources (-) - 0 - 0 - 0 - 0 NET OUTLAYS 19 Net Outlays A Gross Outlays (+) - 0 7000 19000 31000 B Offsetting Collections (-) - 0 - 0 - 0
Page 59
PampF ampA
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
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USSGL AccountsSF 133
4119
461002
48024902
48014901
48014802 49014902
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USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
OBLIGATIONS BY PROGRAM ACTIVITY Total Obligations 1000 99425 BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION Unob Bal BOY 2140 New BA (Gross) 2200 100000 Recoveries PY Obs 2210 Unob Bal Transf out (-) 2221 Unob Bal Transf in 2222 Total Budgetary Resources 2390 100000 New Obligations (-) 2395 (99425) Unob Bal Expiring (-) 2398 (575) Unob Bal EOY 2440 0 NEW BUDGET AUTHORITY (GROSS) DETAIL Appropriation (definite) 4000 100000 Appropriation Rescinded (-) 4035 Appropriations Transf out (-) 4100 Appropriations Transf in 4200 Total Current Appropriations 4300 100000 Reappropriation (definite) 5000 Permanent Approp(definite) 6000 Permanent Approp(indefinite) 6005 Permanent Approp(TF definite) 6026 Permanent Approp(TF indefinite) 6027 Perm Approp Transf out (-) 6100 Perm Approp Transf in 6200 Total Permanent Appropriations 6300 0 Advance Approp (definite) 6500 Offsetting Collections 6800 0 Change in receivables and unpaid unfilled orders on hand from feds 6810 0 Total Spending AuthOffsetting Coll 6890 0 Total New BA (Gross) 7000 100000 CHANGE IN UNPAID OBLIGATIONS Oblig Balance BOY 7240 0 Receivables and unpaid unfilled orders from feds 7295 0 Total Unpaid Obligs BOY 7299 0 New Obligations 7310 99425 Total Outlays (Gross) (-) 7320 (31000) Adjustments in Expired Accounts 7340 0 Adjustments in Unexpired Accounts (-) 7345 Oblig Balance EOY 7440 68425 Receivables and unpaid unfilled orders from feds 7495 0 Total Unpaid Obligs EOY 7499 68425 OUTLAYS (GROSS) DETAIL Outlays New Current Authority 8690 31000 Outlays Current Balances 8693 0 Outlays New Permanent Auth 8697 0 Outlays Permanent Balances 8698 Total Outlays (gross) 8700 31000 OFFSETS Offsetting Coll Federal Sources 8800 0 Offsetting Coll Non-Fed Sources 8840 Total Offsetting Collections 8890 0 Change in receivables and unpaid unfilled orders on hand from feds 8895 0 NET BUDGET AUTHORITY AND OUTLAYS Net Budget Authority 8900 100000 Net Outlays 9000 31000 CHECK 8900 0 CHECK 9000 0 CHECK 2440 0 CHECK 7499 0
Page 60
GL Transactions Blank ampCGeneral Ledger
Trial Balance ampCFACTS II Trial Balance
57
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4119
461002
48024902
48014901
48014802 49014902
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
BUDGETARY (+ = dr - = cr) PROPRIETARY (+ = dr - = cr) RESOURCES STATUS OF RESOURCES Proprietary Entries BUDGET AUTHORITY APPORTIONMENT FUND DISTRIBUTION OBLIGATIONOUTLAY ASSETS LIABILITIES EQUITY Unfilled Customer Orders (4220) Reimbursements and Other Income Earned (4250) Apportionments - Available (4510) Allotments Realized Resources (4610) Undelivered Orders (4800) Delivered Orders (4900) USSGL Transaction Budget Execution Event Other Appropriations Realized (4119) Anticipated Reimbursable and Other Income (4210) Unfilled Customer Orders Without Advance (4221) Unfilled Customer Orders With Advance (4222) Reimbursements and Other Income Earned Receivable (4251) Reimbursements and Other Income Earned Collected (4252) Unapportioned Authority Available (4450) Apportionment Available for distribution Current Qtr (4510A) Apportionment Available for distribution Subsequent Qtrs (4510S) Apportionment Unavailable (4590) Allotments Available for Commitment or Obligation (461001) Allowances Available for Commitment or Obligation (461002) Commitments (4700) Undelivered Order Obligations Unpaid (4801) Undelivered Order Obligations Paid (4802) Delivered Order Obligations Unpaid (4901) Delivered Order Obligations Paid (4902) Checksum Fund Bal W Treas (1010) Accounts Receivable (1310) Operating Materials and Supplies (1511) Accounts Payable (2110) Advances from Others (2310) Unexpended Appropriations (3101) A104 Congress enacts appropriation 0 Treasury Warrant Issued 100000 (100000) A116 A118 Apportionment Approved 0 A120 Allotment 1 issued 0 Allowance 1a issued 0 B202 Allowance 1b issued 0 A120 Allotment 2 issued 0 Allowance 2a issued 0 B202 Allowance 2b issued 0 OBLIG Q1 Soc Svs Grts 0 OBLIG Q1 ED Grts 0 1Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100000 0 0 0 0 (100000) OBLIG Q2 Soc Svs Grts 0 OBLIG Q2 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (5000) 5000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (2000) 2000 2Qtr Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93000 0 0 0 0 (93000) OBLIG Q3 Soc Svs Grts 0 OBLIG Q3 ED Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 3QTR Status 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81000 0 0 0 0 (81000) OBLIG Q4 Soc Svs Grts 0 OBLIG Q4 ED Grts 0 OBLIG Q4 Training Grts 0 OBLIG Q4 TA Grts 0 Recd Soc Svs Exp Rpt 0 OUTLAY Soc Svs Grts 0 (7000) 7000 Recd ED Exp Rpt 0 OUTLAY ED Grts 0 (5000) 5000 4QTR Status (End Bal) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69000 0 0 0 0 (69000) dr dr dr dr dr dr cr cr cr cr cr cr cr cr cr cr cr Pre-closing Adjustments -2 0 0 2 4QTR ATB 0 -2 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 SGL Balances Crosswalk SF 133 (Appropriations) Line 3A1 SF 133 (Total Obligations) Line 8A2 Line 8A2 Line 8A2 Line 8A2 SF 133 (Unobligated Balance) SF 133 (Unpaid Obligations) Line 18A Line 18A SF 133 (Outlays) Line 19A Line 19A PampF (Appropriations) Line 4000 PampF (Obligations) Line 1000 Line 1000 Line 1000 Line 1000 PampF (Outlays) Line 9000 Line 9000 PampF (Unob Bal Expiring) Line 2398 PampF (Unpaid Obligations) Line 7440 Line 7440
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Trial Balance ampCFACTS II Trial Balance
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USSGL AccountsSF 133
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461002
48024902
48014901
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USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 SGL Acct BeginEnd Amount DC Auth Type Public Law Def Indef Apport Cat BEA Cat Title Office of Good Government TAFS 30-08-1001 Undisbursed Balance $69000 Status Certified Preparer Ed Martin 1010 E $ 6900000 4119 E $ 10000000 D P 110-161 D D 4450 E 4510 E B 461001 E $ 57500 C B 4801 E $ 6842500 C B 4802 E 4901 E 4902 E $ 3100000 C B
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4801480249014902
461002
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48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 Page 63
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Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 Page 64
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4801480249014902
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48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 Page 65
60
USSGL Accounts
4119
4801480249014902
461002
48024902
48014901
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 Page 66
Standard General Ledger Double-entry accounting Debits and Credits Trial Balance Accounting Transaction
61
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 Page 67
1 Appropriation
2 Apportionment
3 Allotment
4 Allowance
5 Obligation
6 Outlay
Receiving Resources
Controlling and Distributing Resources
Spending Resources
Slide Number 1 Slide Number 2 Slide Number 3 Slide Number 4 Slide Number 5 Slide Number 6 Slide Number 7 Slide Number 8 Slide Number 9 Slide Number 10 Slide Number 11 Slide Number 12 Other Accounting System Requirements Slide Number 14 Slide Number 15 Slide Number 16 Slide Number 17 Slide Number 18 Slide Number 19 Slide Number 20 Slide Number 21 Slide Number 22 Slide Number 23 Slide Number 24 Slide Number 25 Slide Number 26 Slide Number 27 Slide Number 28 Slide Number 29 Slide Number 30 Slide Number 31 Spending Events Slide Number 33 Slide Number 34 Slide Number 35 Slide Number 36 Slide Number 37 Slide Number 38 Slide Number 39 Slide Number 40 Slide Number 41 Slide Number 42 Slide Number 43 Slide Number 44 Slide Number 45 Slide Number 46 Slide Number 47 Slide Number 48 Slide Number 49 Slide Number 50 Slide Number 51 Slide Number 52 Slide Number 53 Slide Number 54 Slide Number 55 Slide Number 56 Slide Number 57 Slide Number 58 Slide Number 59 Slide Number 60 Slide Number 61 Slide Number 62 
