USSGLExplorer
A446 A · Funding

To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Budgetary Entry

DebitCredit
417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts
417600 Allocation Transfers of Prior-Year Balances
445000 Unapportioned - Unexpired Authority
462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
215000 Payable for Transfers of Currently Invested Balances
575500 Non-Expenditure Financing Sources - Transfers-In - Other