413900 ⚖ Compare Normal balance: Debit Budgetary 4 · Budgetary

Contract Authority Carried Forward

Definition

This account is used to record the amount of contract authority carried forward into the next fiscal year. This account does not close at year-end.

Year-end: This account does not close at year-end.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

10

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).

Begin/End

BulkFile attribute

B E

Debit/Credit

BulkFile attribute

D

BEA Cat

BulkFile attribute

D M

DEFC

BulkFile attribute

1 or 3 character OMB approved value

Reimb Flag

BulkFile attribute

D

Fund Type

TAS attribute

EG EP ER ES ET

Reporting Type Code

TAS attribute

E F U

Financing Account Code

TAS attribute

N

TAS Status

TAS attribute

U

Trans Code

TAS attribute

X K N

Transactions

2

F304 To record the closing of fiscal year contract authority.
Debit · Budgetary entry F304 To record the closing of fiscal year contract authority.
Credit · Budgetary entry

Statement crosswalks

7

V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 5050
Unfunded contract authority, SOY V SF 133 / Schedule P · line 5052
Unfunded contract authority, EOY V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year