USSGLExplorer
A482 A · Funding

To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Budgetary Budgetary Entry

DebitCredit
417000 Transfers - Current-Year Authority
419000 Transfers - Prior-Year Balances
419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose
445000 Unapportioned - Unexpired Authority
462000 Unobligated Funds Exempt From Apportionment

Proprietary Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
575500 Non-Expenditure Financing Sources - Transfers-In - Other