A472 A · Funding

To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

Budgetary Budgetary Entry

DebitCredit

417000 Transfers - Current-Year Authority

417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts

417600 Allocation Transfers of Prior-Year Balances

419000 Transfers - Prior-Year Balances

419100 Balance Transfers - Extension of Availability Other Than Reappropriations

419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose

416000 Anticipated Transfers - Current-Year Authority

418000 Anticipated Transfers - Prior-Year Balances

418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

Proprietary Proprietary Entry

DebitCredit

101000 Fund Balance With Treasury

310200 Unexpended Appropriations - Transfers-In

Comment

Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC A476. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

Reference

Nonexpenditure Transfers Balance Transfers Resulting From a Legislative Change of Purpose 2011

About this entry

Debits are shown left, credits right — the T-account form. Every account links to its full detail.

Source: Section III · p1sec3-transactions-2026.pdf