Final answer:
When an appropriation expires on September 30, obligated and unobligated balances must be accounted for in reports on the SF-133 form.
Step-by-step explanation:
When an appropriation expires on September 30, obligated and unobligated balances must be accounted for in reports on the SF-133 form. The SF-133 form is a financial status report that provides information about the status of budgetary resources for federal agencies. It includes details about the funds obligated and unobligated, as well as the status of budget authority and outlays.