Obligations for prior years must be accounted for separately. A separate Form SSA-4513 will be prepared--on a quarterly basis--for each fiscal year for which unliquidated obligations remain.
Each report will reflect the line item and the cumulative amounts from October 1 of the fiscal year to which it relates through the end of the current report period.
EXAMPLE: If at the beginning of fiscal year 2001, unliquidated obligations remain for fiscal years 1999 and 2000, two separate SSA-4513s would be submitted by October 30, 2000:
one covering obligations incurred during fiscal year 1999 (October 1, 1998 through September 30, 1999), and
one covering obligations incurred during fiscal year 2000 (October 1, 1999 through September 30, 2000).
The reports should clearly identify the fiscal year being reported.