Brooks Training

1 - Lesson 1 Background

01 - Lesson 1.1 - Why Are Obligations Adjusted (7)

01 - Lesson 1.2 - What Funds Are Affected? (8)

01 - Lesson 1.3 - Where are the Adjustments Reported (9)

01 - Lesson 1.4 - Example Scenarios (10)

01 - Lesson 1.5 - Annual Versus Multi-Year (11)

01 - Lesson 1.6 - Budgetary Accounting Equation (12)

01 - Lesson 1.7 - Proprietary Accounting Equation (13)

01 - Lesson 1.8 - Upward:Downward Adjustment Accounts Affecting 480000 (14)

01 - Lesson 1.9 - Upward:Downward Adjustment Accounts Affecting 490000 (15)

01 - Lesson 1.10 - Adjustment Accounts Numbering (16-17)

01 - Lesson 1.11 - Net Effects on Account Balances (18)

02 - Lesson 2.0 - Expired Annual Appropriation (19)

02 - Lesson 2.1 - USSGL Account Number 465000 - Allotments - Expired Authority (20-22)

02 - Lesson 2.2 - Accounting Transactions - Expired Appropriations (23)

02 - Lesson 2.2 - Scenario 1 (24)

02 - Lesson 2.2 - Scenario 2 (25)

02 - Lesson 2.2 - Scenario 3 (26)

02 - Lesson 2.2 - Scenario 4 (27)

02 - Lesson 2.2 - Scenario 5 (28)

02 - Lesson 2.2 - Scenario 6 (29)

02 - Lesson 2.2 - Scenario 7 (30)

02 - Lesson 2.2 - Scenario 8 (31)

02 - Lesson 2.2B - Over and Under-Obligation (32)

02 - Lesson 2.2 - Accounting Transactions - Expired Appropriations (23-32)

Questions (33)

Exercise 1 (34)

Exercise 1 - Expired Annual Appropriations

Questions (35)

03 - Lesson 3.0 - Multi-Year No-Year Appropriation (36)

03 - Lesson 3.1 - Closing Entries for Mulit-Year No-Year Appropriation (37-38)

03 - Lesson 3.2 - Entries for Estimates and OMB Apportionments (39-40)

03 - Lesson 3.2 - Entries for Unexpired Multi-Year and No-Year Appropriations (41)

03 - Lesson 3.2 - Scenario 1 (42)

03 - Lesson 3.2 - Scenario 2 (43)

03 - Lesson 3.2 - Scenario 3 (44)

03 - Lesson 3.2 - Scenario 4 (45)

03 - Lesson 3.2 - Scenario 5 (46)

03 - Lesson 3.2 - Scenario 6 (47)

03 - Lesson 3.2 - Scenario 7 (48)

03 - Lesson 3.2 - Scenario 8 (49)

03 - Lesson 3.2B - Over-Obligation (50)

03 - Lesson 3.2B - Under-Obligation (51)

03 - Lesson 3.2 - Entries for Unexpired Multi-Year and No-Year Appropriations (41-51)

Adjusting Entry Anticipated Recoveries (52)

Closing Entries-Expended Auuthority (Delivered Orders) (53)

Closing Entries-Unexpended Authority (Undelivered Orders) (54)

Questions (55)

Excercise 2 (56)

Exercise 2 - Indefinite Appropriations

Questions (57)

Thank you for attending (58)

Final Evaluation (59)

Appendix 1 - Upward and Downward Adjustments to Expired Appropriations

Appendix 1 - Guide for Basic Accounting and Reporting for Upward and Downward Adjustments to Prior Year Obligations

Appendix 2 - US Standard General Ledger Chart of Accounts

Appendix 3 - Departmental Directive