USSGLExplorer
439701 ⚖ Compare Normal balance: Credit Budgetary 4 · Budgetary

Appropriations Temporarily Precluded From Obligation - Realized Prior-Year Authority

Definition

This account is used based on situations where total realized budgetary resources are precluded from obligation in a fiscal year by a provision of law (such as a limitation on obligations), the amount of unobligated balances of appropriations (derived from special and trust non-revolving fund receipts) that becomes unavailable for obligation until specific legal requirements are met is also precluded in special and non-revolving trust funds. This balance, in the Appropriations Temporarily Precluded From Obligation - Prior-Year account, is the result of recoveries of prior-year obligations and/or unobligated balance transfers in.

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

Required attributes & legal values

12

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

Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D C
Auth Type Code
BulkFile attribute
P
BEA Cat
BulkFile attribute
D M
PY Adj
BulkFile attribute
P X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
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

3
A124 To withdraw recoveries of prior-year obligations and/or non-expenditure transfers derived from special or non-revolving trust fund receipts (made available from previously precluded amounts). This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439700.
Credit · Budgetary entry A151 To reclassify appropriations temporarily precluded from obligation from anticipated prior-year authority to realized prior-year authority.
Credit · Budgetary entry F317 To record closing of unobligated balances of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.
Debit · Budgetary entry

Statement crosswalks

4
V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1035
Unobligated balance precluded from obligation (limitation on obligations) (special or tru…