**The purpose of this scenario is to accommodate across-the-board
reductions where expenditure transfers receivable and payable are
established on the books. The expenditure transfer between two TAFS is
represented by the transferring entity having a payable in USSGL 4901
and the recipient entity having a receivable in USSGL 4225. In most
instances, this will occur between a trust fund and a general fund;
however, an exception has been made for SSA's Limitation on
Administration Expenses account.**[^1]

**Year 1**

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

1.  To record receipts credited to the Transferring TAFS. (Note: This
    transaction combines the activity of the receipt and expenditure
    accounts.) (TC A188)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

2.  To invest receipts in U.S. Treasury securities issued by the Bureau
    of Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

3\. To record a receivable and payable for the amount to be transferred
from the Transferring TAFS to the Receiving TAFS. In order to maintain
sound cash management principles, the funds will not be transferred
until needed for disbursement (TC A258, A259).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 6  | 6  | # Budgetary               | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 4620 Unobligated     | 00 | 00 | 4225 Appropriation Trust  | 0 | 0 |
| Funds Not Subject to |    |    | Fund Expenditure          | 0 | 0 |
| Apportionment        |    |    | Transfers - Receivable    | 0 | 0 |
|                      |    |    |                           |   |   |
| 4901 Delivered       |    |    | 4450 Unapportioned        |   |   |
| Orders --            |    |    | Authority                 |   |   |
| Obligations, Unpaid  |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 6  | 6  | # Proprietary             | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 5760 Expend          | 00 | 00 | 1335 Expenditure          | 0 | 0 |
| Financing Sources -- |    |    | Transfers Receivable      | 0 | 0 |
| Transfers-Out 2155   |    |    |                           | 0 | 0 |
| Expenditure          |    |    | 5750 Expend Financing     |   |   |
| Transfers Payable    |    |    | Sources -- Transfers-In   |   |   |
+----------------------+----+----+---------------------------+---+---+

4\. To record the apportionment and allotment of amounts in the
Receiving TAFS and to record an obligation of unpaid undelivered orders.
(TCA116, A120, B204).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 6 | 5 |
|                      |    |    |                           | , | 0 |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 |   |
|                      |    |    |                           | 0 | 5 |
|                      |    |    | 4610 Allotments --        |   | , |
|                      |    |    | Realized Resources        |   | 5 |
|                      |    |    |                           |   | 0 |
|                      |    |    | 4801 Undelivered Orders,  |   | 0 |
|                      |    |    | Obligations, Unpaid       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| # No entry.          |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

**5. To record the reduction of \$500 in the Transferring TAFS and
adjust the receivable and payable between the related accounts.
(Transferring: TC A259R, A218; Receiving TAFS: TC A258a**)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4901 Delivered       |    |    | 4610 Allotments           | 0 | 0 |
| Orders --            |    |    |                           |   |   |
| Obligations, Unpaid  |    |    | 4225 Appropriation Trust  |   |   |
|                      |    |    | Fund Expenditure          |   |   |
| 4620 Unobligated     |    |    | Transfers- Receivable     |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| and                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4382 Temporary       |    |    |                           |   |   |
| Reduction -- New     |    |    |                           |   |   |
| Budget Authority     |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 5  | 5  | # Proprietary             | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2155 Expenditure     |    |    | 5750 Expend Financing     | 0 | 0 |
| Transfers Payable    |    |    | Sources -- Transfers-In   |   |   |
|                      |    |    |                           |   |   |
| 5760 Expend          |    |    | 1335 Expenditure          |   |   |
| Financing Sources -- |    |    | Transfers Receivable      |   |   |
| Transfers-Out        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

YEAR 1: PRE-CLOSING TRIAL BALANCES

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | 0 |
|                      | ,0 | 00 |                           | , |   |
| 4114 Approp Trust or | 00 |    | 4225 Appropriation Trust  | 5 | [ |
| Special Fund         |    | 4  | Fund Expenditure          | 0 | 5 |
| Receipts             | [  | ,0 | Transfers - Receivable    | 0 | , |
|                      | 0] | 00 |                           |   | 5 |
| 4382 Temporary       | {. |    | 4610 Allotments --        | [ | 0 |
| Reduction -- New     | un | [  | Realized Resources        | 0 | 0 |
| Budget Authority     | de | 5, |                           | ] | ] |
|                      | rl | 50 | 4801 Undelivered Orders,  | { | { |
| 4620 Unobligated     | in | 0] | Obligations, Unpaid       | . | . |
| Funds Not Subject to | e} | {. |                           | u | u |
| Apportionment        |    | un |                           | n | n |
|                      | 10 | de |                           | d | d |
| 4901 Delivered       | ,0 | rl |                           | e | e |
| Orders --            | 00 | in |                           | r | r |
| Obligations, Unpaid  |    | e} |                           | l | l |
|                      |    |    |                           | i | i |
|                      |    | 10 |                           | n | n |
|                      |    | ,0 |                           | e | e |
|                      |    | 00 |                           | } | } |
|                      |    |    |                           |   |   |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1335 Expenditure          | 5 | , |
| Treas Securities iss |    |    | Transfers Receivable      | 0 | 5 |
| by BPD               | 5  | [1 |                           | 0 | 0 |
|                      | ,5 | 0, | 5750 Expend Financing     |   | 0 |
| 2155 Expenditure     | 00 | 00 | Sources -- Transfers-In   | [ | ] |
| Transfers Payable    |    | 0] | In                        | 0 | { |
|                      | [  | {. |                           | ] | . |
| 5760 Expend          | 0] | un |                           | { | u |
| Financing Sources -- | {. | de |                           | . | n |
| Transfers-Out        | un | rl |                           | u | d |
|                      | de | in |                           | n | e |
| 5800 Tax Revenue     | rl | e} |                           | d | r |
| Collected            | in |    |                           | e | l |
|                      | e} | 15 |                           | r | i |
|                      |    | ,5 |                           | l | n |
|                      | 15 | 00 |                           | i | e |
|                      | ,5 |    |                           | n | } |
|                      | 00 |    |                           | e |   |
|                      |    |    |                           | } | 5 |
|                      |    |    |                           |   | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

**Year 1: Closing Entries**

**6. To reclassify the reduction. (TC F246**)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               |   |   |
|                      | 00 | 00 |                           |   |   |
| 4382 Temporary       |    |    | No entry.                 |   |   |
| Reduction -- New     |    |    |                           |   |   |
| Budget Authority     |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4384 Rescinded Amts  |    |    |                           |   |   |
| Approp from Sp & Tr  |    |    |                           |   |   |
| TAFS desig by Treas  |    |    |                           |   |   |
| as "Available"       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

7\. In the Transferring TAFS, close appropriation to total actual
resources collected. (TC F204) In both TAFS, close revenue and financing
sources transferred to cumulative results of operations. (TC F228.)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |   |   |
| Resources Collected  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4114 Approp Trust or |    |    |                           |   |   |
| Special Fd Receipts  |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | 5 |
|                      | ,0 | ,5 |                           | , | , |
| 5800 Tax Revenue     | 00 | 00 | 5750 Expend Financing     | 5 | 5 |
| Collected            |    |    | Sources -- Transfers-In   | 0 | 0 |
|                      |    | 4  |                           | 0 | 0 |
| 5760 Expend          |    | ,5 | 3310 Cumulative Results   |   |   |
| Financing Sources -- |    | 00 | of Operations             |   |   |
| Transfers-Out        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 3310 Cumulative      |    |    |                           |   |   |
| Results of Ops       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

YEAR 1: POST-CLOSING TRIAL BALANCES

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | [ |
|                      | ,0 | 00 |                           | , | 5 |
| 4201. Total Actual   | 00 |    | 4225 Appropriation Trust  | 5 | , |
|       Resources      |    | 4  | Fund Expenditure          | 0 | 5 |
|       Collected      | [  | ,0 | Transfers - Receivable    | 0 | 0 |
|                      | 0] | 00 |                           |   | 0 |
| 4384 Rescinded Amts  | {. |    | 4801 Undelivered Orders,  | [ | ] |
| Approp from Sp & Tr  | un | [  | Obligations, Unpaid       | 0 | { |
| TAFS desig by Treas  | de | 5, |                           | ] | . |
| as "Available"       | rl | 50 |                           | { | u |
|                      | in | 0] |                           | . | n |
| 4620 Unobligated     | e} | {. |                           | u | d |
| Funds Not Subject to |    | un |                           | n | e |
| Apportionment        | 10 | de |                           | d | r |
|                      | ,0 | rl |                           | e | l |
| 4901 Delivered       | 00 | in |                           | r | i |
| Orders --            |    | e} |                           | l | n |
| Obligations, Unpaid  |    |    |                           | i | e |
|                      |    | 10 |                           | n | } |
|                      |    | ,0 |                           | e |   |
|                      |    | 00 |                           | } | [ |
|                      |    |    |                           |   | 5 |
|                      |    |    |                           | [ | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1335 Expenditure          | 5 | , |
| Treas Securities iss |    |    | Transfers Receivable      | 0 | 5 |
| by BPD               | [  | [  |                           | 0 | 0 |
|                      | 0] | 4, | 3310 Cumulative Results   |   | 0 |
| 2155 Expenditure     | {. | 50 | of Operations             | [ | ] |
| Transfers Payable ls | un | 0] |                           | 0 | { |
|                      | de | {. |                           | ] | . |
| 3310 Cumulative      | rl | un |                           | { | u |
| Results of Ops       | in | de |                           | . | n |
|                      | e} | rl |                           | u | d |
|                      |    | in |                           | n | e |
|                      | [1 | e} |                           | d | r |
|                      | 0, |    |                           | e | l |
|                      | 00 | [1 |                           | r | i |
|                      | 0] | 0, |                           | l | n |
|                      | {. | 00 |                           | i | e |
|                      | un | 0] |                           | n | } |
|                      | de | {. |                           | e |   |
|                      | rl | un |                           | } | [ |
|                      | in | de |                           |   | 5 |
|                      | e} | rl |                           | [ | , |
|                      |    | in |                           | 5 | 5 |
|                      |    | e} |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+

**YEAR 1: FMS 2108: Yearend Closing Statement**

**[Transferring TAFS Receiving TAFS]{.underline}**

**Column 5** 1010

**Column 6** 1610 10,000

**Column 7** 4225 5,500

**Column 9** 4801 5,500

**Column 10** 4901 5,500

**Column 11** 4382, 4620 4,500 0

**FACTS II Edit Check: Columns 5+6+7+8=9+10+11**

**Year 1: SF 133: Report on Budget Execution and Budgetary Resources**

> **[Transferring TAFS]{.underline} [Receiving TAFS]{.underline}**

**Budgetary Resources**

1A Budget Auth: Approps Received (4114E) 10,000 0

3D2. SPOC: Transfers from Trust Funds: Antic (4225E-B) 5,500

5\. Temporarily Not Avail Pursuant to Public Law (-) (4382E)
[(500]{.underline})

7\. Total Budgetary Resources 9,500 5,500

**Status of Budgetary Resources**

8\. Obligations Incurred (4801E-B, 4901E-B) 5,500 5,500

9\. Unobligated Balance: Exempt from Apport (4620E) [4,000]{.underline}

11\. Total Status of Budgetary Resources 9,500 5,500

### Relationship of Obligations to Outlays

12\. Obligated Balance, Net, Beginning of Period (4225B, 4801B, 4901B) 0
0

14. Obligated Balance, Net, End of Period:

A. Accounts receivable (-) (4225E) (5,500)

C. Undelivered Orders (+) (4801E) 5,500

D. Accounts Payable (+) (4901E) 5,500

15. Outlays:

> A. Disbursements (+) (4902E) 0 0

B. Collections (-) (4255E) 0 0

C. Subtotal (calculation 15A..15B) 0 0

**Year 1: Program and Financing Schedule (P&F)**

> **[Transferring TAFS]{.underline} [Receiving TAFS]{.underline}**

# **Obligations by Program Activity**

1000 Total new obligations (+) (4801E-B, 4901E-B) 5,500 5,500

# **Budgetary Resources Available for Obligation**

2140 Unobligated balance carried forward, start of yr (+)

2200 New budget authority (gross) (sum 4000 to 6962) 9,500 5,500

2395 Total new obligations (-) (same as line 1000, opp sign) (5,500)
(5,500)

2440 Unob bal CF, end of yr (+) (4620E) 4,000 0

# **New Budgetary Authority (Gross), Detail**[^2]

4026 Appropriation (trust fund) (+) (4114E) 10,000 0

### 4037 Appropriation temporarily reduced (-) (4382E) (500)

### 6810 Change in uncoll cust pyts from Fed sources (unexpired) (4225E-B) 5,500

### 7000 Total new budget authority (gross) (-) (sum 4000 through 6990) 9,500 5,500

### Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B, 4901B)

7310 Total new obligations (+) (line 1000) 5,500 5,500

7400 Change in uncoll cust pyts for Fed sources (unexp) (same as 6810,
opp sign) (5,500)

7440 Obligated balance, end of year (+) (4225E, 4801E, 4901E) 5,500 0

**NET BUDGET AUTHORITY AND OUTLAYS**

8900 Budget authority (net) (+) Calc (same as sum 2200 - (8800..8845,
8895, 8896)) 9,500 5,500

9000 Outlays (net) (+) Calc (same as sum (8690..8698) - (8800..8845))

# 

# **Memorandum (NON-ADD) Entries**

9201 Total invest, start of year: Fed secs: PV (+) (1610B)

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 10,000

9502 Unpaid obligations, end of year (4801E, 4901E) 5,500 5,500

**YEAR 2**

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

1\. To bring authority rescinded in prior-year (year 1) forward as
current year authority. (TC A108)

+-------------------------+---+---+---------------------------+---+---+
| # Budgetary             | 5 | 5 | # Budgetary               |   |   |
|                         | 0 | 0 |                           |   |   |
| 4384 Rescinded Amts     | 0 | 0 | No entry.                 |   |   |
| Approp from Sp & Tr     |   |   |                           |   |   |
| TAFS Desig by Treas as  |   |   |                           |   |   |
| "Available"             |   |   |                           |   |   |
|                         |   |   |                           |   |   |
| 4620 Unobligated Funds  |   |   |                           |   |   |
| Not Subject to          |   |   |                           |   |   |
| Apportionment           |   |   |                           |   |   |
+-------------------------+---+---+---------------------------+---+---+
| # Proprietary           |   |   | # Proprietary             |   |   |
|                         |   |   |                           |   |   |
| No entry.               |   |   | No entry.                 |   |   |
+-------------------------+---+---+---------------------------+---+---+

2.To record receipts credited to the Transferring TAFS. (Note: This
transaction combines the activity of the receipt and expenditure
accounts.) (TC A188)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 12 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

3.To invest receipts in U.S. Treasury securities issued by the Bureau of
Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

4\. To record a receivable and payable for the amount to be transferred
from the Transferring TAFS to the Receiving TAFS. In order to maintain
sound cash management principles, the funds will not be transferred
until needed for disbursement (TC A258, A259).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 8  | 8  | # Budgetary               | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 4620 Unobligated     | 00 | 00 | 4225 Appropriation Trust  | 0 | 0 |
| Funds Not Subject to |    |    | Fund Expenditure          | 0 | 0 |
| Apportionment        |    |    | Transfers- Receivable     | 0 | 0 |
|                      |    |    |                           |   |   |
| 4901 Delivered       |    |    | 4450 Unapportioned        |   |   |
| Orders --            |    |    | Authority                 |   |   |
| Obligations, Unpaid  |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 8  | 8  | # Proprietary             | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 5760 Expend          | 00 | 00 | 1335 Expenditure          | 0 | 0 |
| Financing Sources -- |    |    | Transfers Receivable      | 0 | 0 |
| Transfers-Out 2155   |    |    |                           | 0 | 0 |
| Expenditure          |    |    | 5750 Expend Financing     |   |   |
| Transfers Payable    |    |    | Sources -- Transfers-In   |   |   |
+----------------------+----+----+---------------------------+---+---+

5\. To record the apportionment and allotment of amounts in the
Receiving TAFS and to record obligations of undelivered orders unpaid
(TC A116, A120, B204).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 8 | 5 |
|                      |    |    |                           | , | 0 |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 |   |
|                      |    |    |                           | 0 | 7 |
|                      |    |    | 4610 Allotments --        |   | , |
|                      |    |    | Realized Resources        |   | 5 |
|                      |    |    |                           |   | 0 |
|                      |    |    | 4801 Undelivered Orders,  |   | 0 |
|                      |    |    | Obligations, Unpaid       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| # No entry.          |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

6.  **To record the reduction of \$300 in the Transferring TAFS and
    adjust receivable and payable between the related accounts. (TC
    [xxx]{.mark} and TC [xxx]{.mark}**)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 3  | 3  | # Budgetary               | 3 | 3 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4901 Delivered       |    |    | 4610 Allotments           | 0 | 0 |
| Orders --            |    |    |                           |   |   |
| Obligations, Unpaid  |    |    | 4225 Appropriation Trust  |   |   |
|                      |    |    | Fund Expenditure          |   |   |
| 4382 Temporary       |    |    | Transfers- Receivable     |   |   |
| Reduction -- New     |    |    |                           |   |   |
| Budget Authority     |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 3  | 3  | # Proprietary             | 3 | 3 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2155 Expenditure     |    |    | 5750 Expend Financing     | 0 | 0 |
| Transfers Payable    |    |    | Sources -- Transfers-In   |   |   |
|                      |    |    |                           |   |   |
| 5760 Expend          |    |    | 1335 Expenditure          |   |   |
| Financing Sources -- |    |    | Transfers Receivable      |   |   |
| Transfers-Out        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

**PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 3  | # Budgetary               | 1 | 2 |
|                      | ,0 | 00 |                           | 3 | 0 |
| 4114 Approp Trust or | 00 |    | 4225 Appropriation Trust  | , | 0 |
| Special Fund         |    | 0  | Fund Expenditure          | 2 |   |
| Receipts             | 10 |    | Transfers - Receivable    | 0 | [ |
|                      | ,0 | 8  |                           | 0 | 1 |
| 4201 Total Actual    | 00 | ,5 | 4610 Allotments --        |   | 3 |
| Resources --         |    | 00 | Realized Resources        | [ | , |
| Collected            | [  |    |                           | 0 | 0 |
|                      | 0] | [1 | 4801 Undelivered Orders,  | ] | 0 |
| 4382 Temporary       | {. | 3, | Obligations, Unpaid       | { | 0 |
| Reduction -- New     | un | 20 |                           | . | ] |
| Budget Authority     | de | 0] |                           | u | { |
|                      | rl | {. |                           | n | . |
| 4384 Rescinded Amts  | in | un |                           | d | u |
| Approp from Sp & Tr  | e} | de |                           | e | n |
| TAFS Desig by Treas  |    | rl |                           | r | d |
| as "Available"       | 22 | in |                           | l | e |
|                      | ,0 | e} |                           | i | r |
| 4620 Unobligated     | 00 |    |                           | n | l |
| Funds Not Subject to |    | 22 |                           | e | i |
| Apportionment        |    | ,0 |                           | } | n |
|                      |    | 00 |                           |   | e |
| 4901 Delivered       |    |    |                           | [ | } |
| Orders --            |    |    |                           | 1 |   |
| Obligations, Unpaid  |    |    |                           | 3 | [ |
|                      |    |    |                           | , | 1 |
|                      |    |    |                           | 2 | 3 |
|                      |    |    |                           | 0 | , |
|                      |    |    |                           | 0 | 2 |
|                      |    |    |                           | ] | 0 |
|                      |    |    |                           | { | 0 |
|                      |    |    |                           | . | ] |
|                      |    |    |                           | u | { |
|                      |    |    |                           | n | . |
|                      |    |    |                           | d | u |
|                      |    |    |                           | e | n |
|                      |    |    |                           | r | d |
|                      |    |    |                           | l | e |
|                      |    |    |                           | i | r |
|                      |    |    |                           | n | l |
|                      |    |    |                           | e | i |
|                      |    |    |                           | } | n |
|                      |    |    |                           |   | e |
|                      |    |    |                           |   | } |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 0  | 13 | # Proprietary             | 1 | 5 |
|                      |    | ,2 |                           | 3 | , |
| 1010 Fund Balance    | 22 | 00 | 1335 Expenditure          | , | 5 |
| With Treasury        | ,0 |    | Transfers Receivable      | 2 | 0 |
|                      | 00 | 4  |                           | 0 | 0 |
| 1610 Invest in US    |    | ,5 | 3310 Cumulative Results   | 0 |   |
| Treas Securities iss | 7  | 00 | of Operations             |   | [ |
| by BPD               | ,7 |    |                           | [ | 7 |
|                      | 00 | [1 | 5750 Expend Financing     | 0 | , |
| 2155 Expenditure     |    | 2, | Sources -- Transfers-In   | ] | 7 |
| Transfers Payable    | [  | 00 |                           | { | 0 |
|                      | 0] | 0] |                           | . | 0 |
| 3310 Cumulative      | {. | {. |                           | u | ] |
| Results of           | un | un |                           | n | { |
| Operations           | de | de |                           | d | . |
|                      | rl | rl |                           | e | u |
| 5760 Expend          | in | in |                           | r | n |
| Financing Sources -- | e} | e} |                           | l | d |
| Transfers-Out        |    |    |                           | i | e |
|                      | [2 | [2 |                           | n | r |
| 5800 Tax Revenue     | 9, | 9, |                           | e | l |
| Collected            | 70 | 70 |                           | } | i |
|                      | 0] | 0] |                           |   | n |
|                      | {. | {. |                           | [ | e |
|                      | un | un |                           | 1 | } |
|                      | de | de |                           | 3 |   |
|                      | rl | rl |                           | , | [ |
|                      | in | in |                           | 2 | 1 |
|                      | e} | e} |                           | 0 | 3 |
|                      |    |    |                           | 0 | , |
|                      |    |    |                           | ] | 2 |
|                      |    |    |                           | { | 0 |
|                      |    |    |                           | . | 0 |
|                      |    |    |                           | u | ] |
|                      |    |    |                           | n | { |
|                      |    |    |                           | d | . |
|                      |    |    |                           | e | u |
|                      |    |    |                           | r | n |
|                      |    |    |                           | l | d |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | } | i |
|                      |    |    |                           |   | n |
|                      |    |    |                           |   | e |
|                      |    |    |                           |   | } |
+----------------------+----+----+---------------------------+---+---+

**\
**

> **Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

**Closing Entries**

**7. To reclassify the reduction**. (TC F250, F249)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 3  | 3  | # Budgetary               | 3 | 3 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4382 Temporary       |    |    | No entry.                 | 0 | 0 |
| Reduction -- New     |    |    |                           |   |   |
| Budget Authority     |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4384 Rescinded Amts  |    |    |                           |   |   |
| Approp from Sp & Tr  |    |    |                           |   |   |
| TAFS desig by Treas  |    |    |                           |   |   |
| as "Available"       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

8.  In the Transferring TAFS, close appropriation to total actual
    resources collected. (TC F204) In both TAFS, close revenue and
    financing sources transferred to cumulative results of operations.
    (TC F228)

+----------------------+----+----+---------------------------+----+---+
| # Budgetary          | 12 | 12 | # Budgetary               |    |   |
|                      | ,0 | ,0 |                           |    |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |    |   |
| Resources Collected  |    |    |                           |    |   |
|                      |    |    |                           |    |   |
| 4114 Approp Trust or |    |    |                           |    |   |
| Special Fd Receipts  |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        | 12 | 7  | # Proprietary             | 7  | 7 |
|                      | ,0 | ,7 |                           | ,7 | , |
| 5800 Tax Revenue     | 00 | 00 | 5750 Expend Financing     | 00 | 7 |
| Collected            |    |    | Sources -- Transfers-In n |    | 0 |
|                      |    | 4  |                           |    | 0 |
| 5760 Expend          |    | ,3 | 3310 Cumulative Results   |    |   |
| Financing Sources -- |    | 00 | of Operations             |    |   |
| Transfers-Out        |    |    |                           |    |   |
|                      |    |    |                           |    |   |
| 3310 Cumulative      |    |    |                           |    |   |
| Results of Ops       |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+

9.  To record the closing of unobligated balances in programs subject to
    apportionment to unapportioned authority. (TC F210)

+----------------------+----+----+---------------------------+----+---+
| # Budgetary          |    |    | # Budgetary               | 2  | 2 |
|                      |    |    |                           | 00 | 0 |
| No entry.            |    |    | 4610. Allotments --       |    | 0 |
|                      |    |    |       Realized Resources  |    |   |
|                      |    |    |                           |    |   |
|                      |    |    | > 4450 Unapportioned      |    |   |
|                      |    |    | > Authority               |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        |    |    | # Proprietary             |    |   |
|                      |    |    |                           |    |   |
| No entry.            |    |    | No entry.                 |    |   |
+----------------------+----+----+---------------------------+----+---+

**Transferring TAFS Receiving TAFS**

**(i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165,
16-0172, 16-0200, 28-8704)**

YEAR 2: POST-CLOSING TRIAL BALANCES

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 22 | 3  | # Budgetary               | 1 | 2 |
|                      | ,0 | 00 |                           | 3 | 0 |
| 4201 Total Actual    | 00 |    | 4225 Appropriation Trust  | , | 0 |
| Resources Collected  |    | 8  | Fund Expenditure          | 2 |   |
|                      | [  | ,5 | Transfers - Receivable    | 0 | [ |
| 4384 Rescinded Amts  | 0] | 00 |                           | 0 | 1 |
| Approp from Sp & Tr  | {. |    | 4450 Unapportioned        |   | 3 |
| TAFS desig by Treas  | un | [1 | Authority                 | [ | , |
| as "Available"       | de | 3, |                           | 0 | 0 |
|                      | rl | 20 | 4801 Undelivered Orders   | ] | 0 |
| 4620 Unobligated     | in | 0] | -- Obligations, Unpaid    | { | 0 |
| Funds Not Subject to | e} | {. |                           | . | ] |
| Apportionment        |    | un |                           | u | { |
|                      | 22 | de |                           | n | . |
| 4901 Delivered       | ,0 | rl |                           | d | u |
| Orders --            | 00 | in |                           | e | n |
| Obligations, Unpaid  |    | e} |                           | r | d |
|                      |    |    |                           | l | e |
|                      |    | 22 |                           | i | r |
|                      |    | ,0 |                           | n | l |
|                      |    | 00 |                           | e | i |
|                      |    |    |                           | } | n |
|                      |    |    |                           |   | e |
|                      |    |    |                           | 1 | } |
|                      |    |    |                           | 3 |   |
|                      |    |    |                           | , | 1 |
|                      |    |    |                           | 2 | 3 |
|                      |    |    |                           | 0 | , |
|                      |    |    |                           | 0 | 2 |
|                      |    |    |                           |   | 0 |
|                      |    |    |                           |   | 0 |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 22 | 13 | # Proprietary             | 1 | [ |
|                      | ,0 | ,2 |                           | 3 | 1 |
| 1610 Invest in US    | 00 | 00 | 1335 Expenditure          | , | 3 |
| Treas Securities iss |    |    | Transfers Receivable      | 2 | , |
| by BPD               | [  | [  |                           | 0 | 2 |
|                      | 0] | 8, | 3310 Cumulative Results   | 0 | 0 |
| 2155 Expenditure     | {. | 80 | of Operations             |   | 0 |
| Transfers Payable    | un | 0] |                           | [ | ] |
|                      | de | {. |                           | 0 | { |
| 3310 Cumulative      | rl | un |                           | ] | . |
| Results of Ops       | in | de |                           | { | u |
|                      | e} | rl |                           | . | n |
|                      |    | in |                           | u | d |
|                      | [2 | e} |                           | n | e |
|                      | 2, |    |                           | d | r |
|                      | 00 | [2 |                           | e | l |
|                      | 0] | 2, |                           | r | i |
|                      | {. | 00 |                           | l | n |
|                      | un | 0] |                           | i | e |
|                      | de | {. |                           | n | } |
|                      | rl | un |                           | e |   |
|                      | in | de |                           | } | 1 |
|                      | e} | rl |                           |   | 3 |
|                      |    | in |                           | 1 | , |
|                      |    | e} |                           | 3 | 2 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 2 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

**YEAR 2: FMS 2108: Yearend Closing Statement**

**[Transferring TAFS Receiving TAFS]{.underline}**

**Column 5** 1010

**Column 6** 1610 22,000

**Column 7** 4225 13,200

**Column 9** 4801 13,000

**Column 10** 4901 12,200

**Column 11** 4382, 4610, 4620 8,800 200

**FACTS II Edit Check: Columns 5+6+7+8=9+10+11**

**Year 2: SF 133: Report on Budget Execution and Budgetary Resources**

> **[Transferring TAFS]{.underline} [Receiving TAFS]{.underline}**

1A . Budg Auth: Appr Rec'd (4114E, 4384E-B) 12,500 300

2A. Unob Bal: Beg of Pd (4201B, 4225B, 4384B, 4801B, 4901B) 4,000 0

3D2. SPOC: Transfers from Trust Funds: Antic (4225E-B) 7,700

5\. Temporarily Not Avail Pursuant to Public Law (-) (4382E) (300)

7\. Total Budgetary Resources 16,200 7,700

8\. Obligations Incurred (4801E-B, 4901E-B) 7,700 7,500

9A1. Balance, Currently Available (4610E) 200

9B. Unobligated Balance: Exempt from Apport (4620E) [8,500]{.underline}

11\. Total Status of Budgetary Resources 16,200 7,700

### Relationship of Obligations to Outlays

12\. Obligated Balance, Net, Beginning of Pd (4225B, 4801B, 4901B) 5,500
0

14\. Obligated Balance, Net, End of Period:

A. Accounts receivable (-) (4225E) (13,200

C. Undelivered Orders (+) (4801E) 13,000

D. Accounts Payable (+) (4901E) 13,200

15\. Outlays:

> A. Disbursements (+) (4902E) 0 0

B. Collections (-) (4255E) 0 0

C. Subtotal (calculation 15A..15B) 0 0

**Year 2: Program and Financing Schedule (P&F)**

> **[Transferring TAFS]{.underline} [Receiving TAFS]{.underline}**

# **Obligations by Program Activity**

1000 Total new obligations (+) (4801E-B, 4901E-B) 7,700 7,500

# **Budgetary Resources Available for Obligation**

2140 Unobligated balance CF, start of yr (+) (4201B, 4384B, 4801B,
4901B) 4,000 0

2200 New budget authority (gross) (sum 4000 to 6990) 12,200 7,700

2395 Total new obligations (-) (same as line 1000, opp sign) (7,700)
(7,500)

2440 Unob bal CF, end of yr (+) (4610E, 4620E) 8,500 200

# **New Budgetary Authority (Gross), Detail**[^3]

4026 Appropriation (trust fund) (+) (4114E, 4384E-B) 12,200 0

### 4037 Appropriation temporarily reduced (-) (4382E) (300)

### 6810 Change in uncoll cust payments from Federal sources (unexpired) (4225E-B) 7,700

### 7000 Total new budget authority (gross) (-) (sum 4000 through 6990) 12,200 7,700

### Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B, 4901B) 5,500 0

7310 Total new obligations (+) (line 1000) 7,700 7,500

7400 Change in uncoll cust pyts for Fed sources (unexp) (same as 6810,
opp sign) (7,700)

7440 Obligated balance, end of year (+) (4225E, 4801E, 4901E) 13,200
(200)

**NET BUDGET AUTHORITY AND OUTLAYS**

8900 Budget authority (net) (+) Calc (same as sum 2200 - (8800..8845,
8895, 8896)) 12,200 7,700

9000 Outlays (net) (+) Calc (same as sum (8690..8698) - (8800..8845))

# 

# **Memorandum (NON-ADD) Entries**

9201 Total invest, start of year: Fed secs: PV (+) (1610B) 10,000

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 22,000

9502 Unpaid obligations, end of year (4801E, 4901E) 5,500 5,500

[^1]: Note: OMB Form and Content Statements are not included in this
    scenario.

[^2]: For purposes of this scenario, budget authority is to be
    classified as discretionary.

[^3]: For purposes of this scenario, budget authority is to be
    classified as discretionary.