**GWA System NET Application Guide**

+--------+------------------------+------------+-----+-----+-----+----+
| **GWA  | **Transfer Type        | **         | *   | **R |     | ## |
| System | Description**          | Comments** | *Tr | ela |     |  S |
| Tr     |                        |            | eas | ted |     | F  |
| ansfer |                        |            | ury | US  |     | 13 |
| T      |                        |            | Co  | SGL |     | 3  |
| ypes** |                        |            | mbi | Tr  |     | Li |
|        |                        |            | ned | ans |     | ne |
|        |                        |            | Sta | fer |     |  N |
|        |                        |            | tem | A   |     | o. |
|        |                        |            | ent | cco |     |    |
|        |                        |            | Co  | unt |     |    |
|        |                        |            | lum | s** |     |    |
|        |                        |            | n** |     |     |    |
|        |                        |            |     | **  |     |    |
|        |                        |            |     | Bud |     |    |
|        |                        |            |     | get |     |    |
|        |                        |            |     | ary |     |    |
|        |                        |            |     | P   |     |    |
|        |                        |            |     | rop |     |    |
|        |                        |            |     | rie |     |    |
|        |                        |            |     | tar |     |    |
|        |                        |            |     | y** |     |    |
+========+========================+============+=====+=====+=====+====+
| A      | **Transfers between    | For all    | 2   | Une | 310 | 4A |
| ppropr | current year Treasury  | "m         |     | xpi | 2/3 |    |
| iation | Account Symbols        | ulti-year" |     | red | 103 |    |
| tr     | (TASs):**              | and \"X\"  |     | 4   | or  |    |
| ansfer |                        | year TASs, |     | 170 | 575 |    |
|        | Using current year     | agencies   |     |     | 5/5 |    |
| (      | transfer authority, an | must use   |     |     | 765 |    |
| Budget | agency can transfer an | the        |     |     |     |    |
| aut    | appropriation from one | comment    |     |     |     |    |
| hority | TAS to another. For    | field on   |     |     |     |    |
| tra    | "multi-year" TASs, the | the SF     |     |     |     |    |
| nsfer) | transfers can only     | 1151 to    |     |     |     |    |
|        | take place in the      | indicate   |     |     |     |    |
|        | *                      | that the   |     |     |     |    |
|        | *[first]{.underline}** | transfer   |     |     |     |    |
|        | year of the TAS        | is         |     |     |     |    |
|        | existence. For         | "Current   |     |     |     |    |
|        | example, a TAS with    | year       |     |     |     |    |
|        | 2004/2005 availability | appro      |     |     |     |    |
|        | could only use this    | priation." |     |     |     |    |
|        | transfer authority in  |            |     |     |     |    |
|        | fiscal year 2004.      | The        |     |     |     |    |
|        |                        | "Transfer  |     |     |     |    |
|        | Extensions of          | From"      |     |     |     |    |
|        | Availability:          | entity     |     |     |     |    |
|        |                        | [must]{.   |     |     |     |    |
|        | If the authority is    | underline} |     |     |     |    |
|        | provided by a standing | determine  |     |     |     |    |
|        | provision of law       | the source |     |     |     |    |
|        | *enacted before* the   | of funding |     |     |     |    |
|        | law that provided the  | and        |     |     |     |    |
|        | budget authority, then | indicate   |     |     |     |    |
|        | the extension of       | the        |     |     |     |    |
|        | availability for       | p          |     |     |     |    |
|        | ***unexpired*** funds  | roprietary |     |     |     |    |
|        | is treated as a Budget | USSGL      |     |     |     |    |
|        | Authority (BA)         | account in |     |     |     |    |
|        | transfer if the        | the        |     |     |     |    |
|        | transfer occurs in the | comment    |     |     |     |    |
|        | same fiscal year the   | field      |     |     |     |    |
|        | resource became        | (i.e.      |     |     |     |    |
|        | available for          | either     |     |     |     |    |
|        | obligation.            | 3102/3103  |     |     |     |    |
|        |                        | or         |     |     |     |    |
|        | If a provision is      | 5          |     |     |     |    |
|        | *enacted in the same*  | 755/5765). |     |     |     |    |
|        | law that provides the  | Failure to |     |     |     |    |
|        | budget authority, then | comply     |     |     |     |    |
|        | the extension of       | will       |     |     |     |    |
|        | availability for       | result in  |     |     |     |    |
|        | ***unexpired*** funds  | the NET    |     |     |     |    |
|        | is treated as a BA     | being      |     |     |     |    |
|        | transfer if the        | rejected   |     |     |     |    |
|        | transfer occurs in the | in the GWA |     |     |     |    |
|        | same fiscal year the   | system. A  |     |     |     |    |
|        | resource became        | rejected   |     |     |     |    |
|        | available for          | NET        |     |     |     |    |
|        | obligation.            | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        | If legislation is      |            |     |     |     |    |
|        | *enacted after* the    | returns to |     |     |     |    |
|        | law that provided the  | the        |     |     |     |    |
|        | budget authority, then | o          |     |     |     |    |
|        | the extension of       | riginator. |     |     |     |    |
|        | availability for       |            |     |     |     |    |
|        | ***unexpired*** funds  |            |     |     |     |    |
|        | is treated as a BA     |            |     |     |     |    |
|        | transfer if the        |            |     |     |     |    |
|        | transfer occurs in the |            |     |     |     |    |
|        | same fiscal year the   |            |     |     |     |    |
|        | resource became        |            |     |     |     |    |
|        | available for          |            |     |     |     |    |
|        | obligation.            |            |     |     |     |    |
|        |                        |            |     |     |     |    |
|        | Decrease budget        |            |     |     |     |    |
|        | authority in the       |            |     |     |     |    |
|        | \"From\" TAS and       |            |     |     |     |    |
|        | increase budget        |            |     |     |     |    |
|        | authority in the       |            |     |     |     |    |
|        | \"To\" TAS.            |            |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
| A      | **Transfers of budget  | Agencies   | 2   | Un  | ##  | ## |
| ppropr | authority (specific    | should     |     | exp | ##  | ## |
| iation | invested accounts),    | record the |     | ire | 575 |  3 |
| tr     | non-allocation**:      | p          |     | d/e | 5/5 | A1 |
| ansfer |                        | roprietary |     | xpi | 765 | ,  |
|        | Using current year or  | USSGL      |     | red |     | 3B |
| (Sp    | prior year transfer    | account    |     | 412 |     |  o |
| ecific | authority, agencies    | 5755/5765) |     | 8/4 |     | r  |
| In     | with specific          | in the     |     | 129 |     | 4A |
| vested | Treasury-managed trust | comment    |     |     |     |    |
| acc    | funds can transfer     | field.     |     | Un  |     |    |
| ounts) | budget authority from  | Failure to |     | exp |     |    |
|        | one TAS to another.    | comply     |     | ire |     |    |
|        |                        | will       |     | d/E |     |    |
|        | The authority can be   | result in  |     | xpi |     |    |
|        | obligated or           | the NET    |     | red |     |    |
|        | unobligated; however,  | being      |     | 4   |     |    |
|        | it must consist of     | rejected   |     | 173 |     |    |
|        | invested balances and  | in the GWA |     |     |     |    |
|        | must not be otherwise  | system. A  |     |     |     |    |
|        | classified as an       | rejected   |     |     |     |    |
|        | allocation transfer    | NET        |     |     |     |    |
|        | (described below).     | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        | Decrease budget        |            |     |     |     |    |
|        | authority in the       | returns to |     |     |     |    |
|        | "From" TAS and         | the        |     |     |     |    |
|        | increase budget        | o          |     |     |     |    |
|        | authority in the "To"  | riginator. |     |     |     |    |
|        | TAS.                   |            |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
| **B    | **Unobligated:**       | For all    | 3   | Une | 310 | 4C |
| alance |                        | "m         |     | xpi | 2/3 |    |
| Tran   | Using transfer         | ulti-year" |     | red | 103 |    |
| sfer** | authority that was     | and \"X\"  |     | 4   | or  |    |
|        | enacted prior to the   | year TASs, |     | 190 | 575 |    |
|        | current year, agencies | agencies   |     |     | 5/5 |    |
|        | can transfer           | must use   |     |     | 765 |    |
|        | unobligated balances   | the        |     |     |     |    |
|        | from unexpired         | comment    |     |     |     |    |
|        | "multi-year" and "X"   | field on   |     |     |     |    |
|        | year TASs and expired  | the SF     |     |     |     |    |
|        | "annual" and           | 1151 to    |     |     |     |    |
|        | "multi-year" TASs;     | indicate   |     |     |     |    |
|        | these transfers do not | that the   |     |     |     |    |
|        | extend obligational    | transfer   |     |     |     |    |
|        | availability.          | is         |     |     |     |    |
|        |                        | "U         |     |     |     |    |
|        | For "multi-year" TASs, | nobligated |     |     |     |    |
|        | the transfers can only | balances." |     |     |     |    |
|        | take place in the      |            |     |     |     |    |
|        | second or later years  | The        |     |     |     |    |
|        | of the TAS existence.  | "Transfer  |     |     |     |    |
|        | For example, a TAS     | From"      |     |     |     |    |
|        | with 2004/2005         | entity     |     |     |     |    |
|        | availability should    | [must]{.   |     |     |     |    |
|        | only use this transfer | underline} |     |     |     |    |
|        | authority in fiscal    | determine  |     |     |     |    |
|        | year 2005 to transfer  | the source |     |     |     |    |
|        | unobligated balances   | of funding |     |     |     |    |
|        | to like accounts.      | and        |     |     |     |    |
|        | Note: Funds for        | indicate   |     |     |     |    |
|        | multi-year TASs expire | the        |     |     |     |    |
|        | in 2005, but cancel in | p          |     |     |     |    |
|        | 2010.                  | roprietary |     |     |     |    |
|        |                        | USSGL      |     |     |     |    |
|        | This shows as a        | account in |     |     |     |    |
|        | balance transfer in    | the        |     |     |     |    |
|        | the "From" TAS and a   | comment    |     |     |     |    |
|        | balance transfer in    | field      |     |     |     |    |
|        | the "To" TAS. See OMB  | (i.e.      |     |     |     |    |
|        | Circular No. A-11      | either     |     |     |     |    |
|        | sections 20.4 (h) and  | 3102/3103  |     |     |     |    |
|        | 121.10.                | or         |     |     |     |    |
|        |                        | 5          |     |     |     |    |
|        |                        | 755/5765). |     |     |     |    |
|        |                        | Failure to |     |     |     |    |
|        |                        | comply     |     |     |     |    |
|        |                        | will       |     |     |     |    |
|        |                        | result in  |     |     |     |    |
|        |                        | the NET    |     |     |     |    |
|        |                        | being      |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | in the GWA |     |     |     |    |
|        |                        | system. A  |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        |                        |            |     |     |     |    |
|        |                        | returns to |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | o          |     |     |     |    |
|        |                        | riginator. |     |     |     |    |
|        |                        | .          |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
|        | **Transfers of [budget | All TASs   | 3   | Un  | ### | #  |
|        | authority]{.underline} | that carry |     | exp | # 3 | ## |
|        | between parent and     | the agency |     | ire | 102 | #  |
|        | allocation TASs:**     | 2-digit    |     | d/E | /31 | 4A |
|        | (Allocation agency     | prefix     |     | xpi | 03  |    |
|        | reports the SF 133)    | followed   |     | red | or  |    |
|        |                        | by a dash  |     | 4   | 575 |    |
|        | Using general transfer | and        |     | 167 | 5/5 |    |
|        | authority, agencies    | another    |     |     | 765 |    |
|        | can transfer budget    | 2-digit    |     | Une |     |    |
|        | authority from a       | prefix are |     | xpi |     |    |
|        | parent TAS to an       | in this    |     | red |     |    |
|        | allocation TAS. All    | category.  |     | 4   |     |    |
|        | allocation TASs that   | (All       |     | 175 |     |    |
|        | include a parent       | allocation |     |     |     |    |
|        | agency and an          | transfers  |     |     |     |    |
|        | allocation agency fall | are        |     |     |     |    |
|        | in this category.      | recorded   |     |     |     |    |
|        |                        | as balance |     |     |     |    |
|        | Decrease the balance   | transfers  |     |     |     |    |
|        | in the "From" TAS and  | in the     |     |     |     |    |
|        | increase the balance   | Treasury   |     |     |     |    |
|        | in the "To" TAS.       | system.)   |     |     |     |    |
|        |                        | Agencies   |     |     |     |    |
|        |                        | should use |     |     |     |    |
|        |                        | the USSGL  |     |     |     |    |
|        |                        | account to |     |     |     |    |
|        |                        | identify   |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | transfer   |     |     |     |    |
|        |                        | as "budget |     |     |     |    |
|        |                        | a          |     |     |     |    |
|        |                        | uthority." |     |     |     |    |
|        |                        |            |     |     |     |    |
|        |                        | The        |     |     |     |    |
|        |                        | "Transfer  |     |     |     |    |
|        |                        | From"      |     |     |     |    |
|        |                        | entity     |     |     |     |    |
|        |                        | [must]{.   |     |     |     |    |
|        |                        | underline} |     |     |     |    |
|        |                        | determine  |     |     |     |    |
|        |                        | the source |     |     |     |    |
|        |                        | of funding |     |     |     |    |
|        |                        | and        |     |     |     |    |
|        |                        | indicate   |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | p          |     |     |     |    |
|        |                        | roprietary |     |     |     |    |
|        |                        | USSGL      |     |     |     |    |
|        |                        | account in |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | comment    |     |     |     |    |
|        |                        | field      |     |     |     |    |
|        |                        | (i.e.      |     |     |     |    |
|        |                        | either     |     |     |     |    |
|        |                        | 3102/3103  |     |     |     |    |
|        |                        | or         |     |     |     |    |
|        |                        | 5          |     |     |     |    |
|        |                        | 755/5765). |     |     |     |    |
|        |                        | Failure to |     |     |     |    |
|        |                        | comply     |     |     |     |    |
|        |                        | will       |     |     |     |    |
|        |                        | result in  |     |     |     |    |
|        |                        | the NET    |     |     |     |    |
|        |                        | being      |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | in the GWA |     |     |     |    |
|        |                        | system. A  |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        |                        |            |     |     |     |    |
|        |                        | returns to |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | o          |     |     |     |    |
|        |                        | riginator. |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
|        | **Transfers of         | All TASs   | 3   | Un  | 310 | 4  |
|        | balances between       | that carry |     | exp | 2/3 | C, |
|        | parent and allocation  | the agency |     | ire | 103 | 1  |
|        | TASs:** Using general  | 2-digit    |     | d/E | or  | 5A |
|        | transfer authority,    | prefix     |     | xpi |     | or |
|        | agencies can transfer  | followed   |     | red | 575 | 1  |
|        | both unobligated and   | by a dash  |     | 41  | 5/5 | 8A |
|        | obligated balances.    | and        |     | 76/ | 765 |    |
|        | All allocation TASs    | another    |     | 483 |     |    |
|        | that include a parent  | 2-digit    |     | 1or |     |    |
|        | agency and an          | prefix are |     | 4   |     |    |
|        | allocation agency fall | in this    |     | 931 |     |    |
|        | in this category.      | category.  |     |     |     |    |
|        |                        | Agencies   |     |     |     |    |
|        | Decrease the balance   | should use |     |     |     |    |
|        | in the "From" TAS and  | the USSGL  |     |     |     |    |
|        | increase the balance   | account to |     |     |     |    |
|        | in the "To" TAS.       | identify   |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | transfer   |     |     |     |    |
|        |                        | as         |     |     |     |    |
|        |                        | "u         |     |     |     |    |
|        |                        | nobligated |     |     |     |    |
|        |                        | balance"   |     |     |     |    |
|        |                        | or         |     |     |     |    |
|        |                        | "obligated |     |     |     |    |
|        |                        | balance."  |     |     |     |    |
|        |                        |            |     |     |     |    |
|        |                        | The        |     |     |     |    |
|        |                        | "Transfer  |     |     |     |    |
|        |                        | From"      |     |     |     |    |
|        |                        | entity     |     |     |     |    |
|        |                        | [must]{.   |     |     |     |    |
|        |                        | underline} |     |     |     |    |
|        |                        | determine  |     |     |     |    |
|        |                        | the source |     |     |     |    |
|        |                        | of funding |     |     |     |    |
|        |                        | and        |     |     |     |    |
|        |                        | indicate   |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | p          |     |     |     |    |
|        |                        | roprietary |     |     |     |    |
|        |                        | USSGL      |     |     |     |    |
|        |                        | account in |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | comment    |     |     |     |    |
|        |                        | field      |     |     |     |    |
|        |                        | (i.e.      |     |     |     |    |
|        |                        | either     |     |     |     |    |
|        |                        | 3102/3103  |     |     |     |    |
|        |                        | or         |     |     |     |    |
|        |                        | 5          |     |     |     |    |
|        |                        | 755/5765). |     |     |     |    |
|        |                        | Failure to |     |     |     |    |
|        |                        | comply     |     |     |     |    |
|        |                        | will       |     |     |     |    |
|        |                        | result in  |     |     |     |    |
|        |                        | the NET    |     |     |     |    |
|        |                        | being      |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | in the GWA |     |     |     |    |
|        |                        | system. A  |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        |                        |            |     |     |     |    |
|        |                        | returns to |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | o          |     |     |     |    |
|        |                        | riginator. |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
|        | **Unobligated:         | For all    | 3   | Une | 310 | 4C |
|        | (Extensions of         | "m         |     | xpi | 2/3 |    |
|        | authority)**           | ulti-year" |     | red | 103 |    |
|        |                        | and \"X\"  |     | 41  | or  |    |
|        | Using transfer         | year TASs, |     | 90; | 575 |    |
|        | authority that was     | agencies   |     |     | 5/5 |    |
|        | enacted prior to the   | must use   |     | Un  | 765 |    |
|        | current year, agencies | the        |     | exp |     |    |
|        | can transfer           | comment    |     | ire |     |    |
|        | unobligated balances   | field on   |     | d/E |     |    |
|        | between an expired TAS | the SF     |     | xpi |     |    |
|        | and a current year     | 1151 to    |     | red |     |    |
|        | TAS.                   | indicate   |     | 4   |     |    |
|        |                        | that the   |     | 191 |     |    |
|        | Extensions of          | transfer   |     |     |     |    |
|        | Availability:          | is         |     |     |     |    |
|        |                        | "U         |     |     |     |    |
|        | If the authority is    | nobligated |     |     |     |    |
|        | provided by a standing | balances." |     |     |     |    |
|        | provision of law       |            |     |     |     |    |
|        | *enacted before* the   | The        |     |     |     |    |
|        | law that provided the  | "Transfer  |     |     |     |    |
|        | budget authority, then | From"      |     |     |     |    |
|        | the extension of       | entity     |     |     |     |    |
|        | availability for       | [must]{.   |     |     |     |    |
|        | *                      | underline} |     |     |     |    |
|        | **unexpired/expired*** | determine  |     |     |     |    |
|        | funds is treated as a  | the source |     |     |     |    |
|        | balance transfer for   | of funding |     |     |     |    |
|        | transfers of prior     | and        |     |     |     |    |
|        | year resources.        | indicate   |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        | If a provision is      | p          |     |     |     |    |
|        | *enacted in the same*  | roprietary |     |     |     |    |
|        | law that provides the  | USSGL      |     |     |     |    |
|        | budget authority, then | account in |     |     |     |    |
|        | the extension of       | the        |     |     |     |    |
|        | availability for       | comment    |     |     |     |    |
|        | *                      | field      |     |     |     |    |
|        | **unexpired/expired*** | (i.e.      |     |     |     |    |
|        | funds is treated as a  | either     |     |     |     |    |
|        | balance transfer for   | 3102/3103  |     |     |     |    |
|        | transfers of prior     | or         |     |     |     |    |
|        | year resources.        | 5          |     |     |     |    |
|        |                        | 755/5765). |     |     |     |    |
|        | If legislation is      | Failure to |     |     |     |    |
|        | enacted after the law  | comply     |     |     |     |    |
|        | that provided the      | will       |     |     |     |    |
|        | budget authority, then | result in  |     |     |     |    |
|        | the extension of       | the NET    |     |     |     |    |
|        | availability for       | being      |     |     |     |    |
|        | ***unexpired*** funds  | rejected   |     |     |     |    |
|        | is treated as a        | in the GWA |     |     |     |    |
|        | balance transfer for   | system. A  |     |     |     |    |
|        | transfers of prior     | rejected   |     |     |     |    |
|        | year resources.        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        | If legislation is      | omatically |     |     |     |    |
|        | *enacted after* the    |            |     |     |     |    |
|        | law that provided the  | returns to |     |     |     |    |
|        | budget authority, then | the        |     |     |     |    |
|        | the extension of       | o          |     |     |     |    |
|        | availability for       | riginator. |     |     |     |    |
|        | ***expired*** funds is |            |     |     |     |    |
|        | treated as a balance   |            |     |     |     |    |
|        | transfer for transfers |            |     |     |     |    |
|        | in subsequent years.   |            |     |     |     |    |
|        |                        |            |     |     |     |    |
|        | See OMB Circular No.   |            |     |     |     |    |
|        | A-11 sections 20.4 (h) |            |     |     |     |    |
|        | and 121.10. Also see   |            |     |     |     |    |
|        | reappropriation        |            |     |     |     |    |
|        | transfer below.        |            |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
| **Rea  | Using current transfer | Reapp      | 2 - | Une | 31  | 1A |
| ppropr | authority, an agency   | ropriation | "T  | xpi | 01, |  - |
| iation | can transfer           | of the     | o", | red | 3   | "  |
| tran   | unobligated balances   | u          |     | 41  | 106 | To |
| sfer** | between an expired TAS | nobligated | 5 - | 50; |     | ", |
|        | and a current year     | balances   | "Fr |     |     |    |
|        | TAS.                   | of budget  | om" | E   |     | 6B |
|        |                        | authority  |     | xpi |     | "F |
|        | These transfers        | that have  |     | red |     | ro |
|        | represent a            | expired or |     |     |     | m" |
|        | redistribution of      | would      |     | 4   |     |    |
|        | funds or redelegation  | otherwise  |     | 393 |     |    |
|        | or adjustment of       | expire is  |     |     |     |    |
|        | obligational           | scored as  |     |     |     |    |
|        | authority, and permit  | budget     |     |     |     |    |
|        | funds to be expended   | authority  |     |     |     |    |
|        | under another          | in the     |     |     |     |    |
|        | appropriation or fund  | year in    |     |     |     |    |
|        | symbol.                | which the  |     |     |     |    |
|        |                        | balance    |     |     |     |    |
|        | These transfers apply  | becomes    |     |     |     |    |
|        | only to those          | newly      |     |     |     |    |
|        | extensions of          | available  |     |     |     |    |
|        | availability of        | for        |     |     |     |    |
|        | expired funds where    | ob         |     |     |     |    |
|        | legislation was        | ligations. |     |     |     |    |
|        | *enacted after the law |            |     |     |     |    |
|        | that provided the      | Agencies   |     |     |     |    |
|        | budget authority* and  | should     |     |     |     |    |
|        | the transfer occurs in | record the |     |     |     |    |
|        | the fiscal year for    | p          |     |     |     |    |
|        | which the legislation  | roprietary |     |     |     |    |
|        | is enacted*.*          | USSGL      |     |     |     |    |
|        |                        | account    |     |     |     |    |
|        | Decrease the balance   | 3101,      |     |     |     |    |
|        | in the "From" TAS and  | 3106) in   |     |     |     |    |
|        | increase budget        | the        |     |     |     |    |
|        | authority in the "To"  | comment    |     |     |     |    |
|        | TAS. See OMB Circular  | field.     |     |     |     |    |
|        | No. A-11 sections 20.4 | Failure to |     |     |     |    |
|        | (h) and 121.10.        | comply     |     |     |     |    |
|        |                        | will       |     |     |     |    |
|        |                        | result in  |     |     |     |    |
|        |                        | the NET    |     |     |     |    |
|        |                        | being      |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | in the GWA |     |     |     |    |
|        |                        | system. A  |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        |                        | returns to |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | o          |     |     |     |    |
|        |                        | riginator. |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+
| # Capi | **Revolving fund       | Transfers  | 5   | Un  | 5   | 6C |
| tal tr | transactions that      | are        |     | exp | 765 |    |
| ansfer | transfer capital       | between    |     | ire |     |    |
|        | investments of the     | revolving  |     | d/E |     |    |
|        | United States or       | fund TASs  |     | xpi |     |    |
|        | earnings for credit to | and the    |     | red |     |    |
|        | designated capital     | following  |     | 415 |     |    |
|        | transfer TASs:**       | mis        |     | 1/4 |     |    |
|        |                        | cellaneous |     | 152 |     |    |
|        | Agencies must use      | receipt    |     |     |     |    |
|        | their 2-digit prefix   | TASs:      |     |     |     |    |
|        | in front of the        | 1613,      |     |     |     |    |
|        | miscellaneous receipt  | 1614,      |     |     |     |    |
|        | TAS to record the      | 2813,      |     |     |     |    |
|        | repayment of capital   | 2814.      |     |     |     |    |
|        | investment and payment |            |     |     |     |    |
|        | of dividends or        | Agencies   |     |     |     |    |
|        | earnings to the        | should     |     |     |     |    |
|        | General Fund of the    | record the |     |     |     |    |
|        | U.S. Treasury.         | p          |     |     |     |    |
|        |                        | roprietary |     |     |     |    |
|        |                        | USSGL      |     |     |     |    |
|        |                        | account    |     |     |     |    |
|        |                        | 5765 in    |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | comment    |     |     |     |    |
|        |                        | field.     |     |     |     |    |
|        |                        | Failure to |     |     |     |    |
|        |                        | comply     |     |     |     |    |
|        |                        | will       |     |     |     |    |
|        |                        | result in  |     |     |     |    |
|        |                        | the NET    |     |     |     |    |
|        |                        | being      |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | in the GWA |     |     |     |    |
|        |                        | system. A  |     |     |     |    |
|        |                        | rejected   |     |     |     |    |
|        |                        | NET        |     |     |     |    |
|        |                        | aut        |     |     |     |    |
|        |                        | omatically |     |     |     |    |
|        |                        | returns to |     |     |     |    |
|        |                        | the        |     |     |     |    |
|        |                        | o          |     |     |     |    |
|        |                        | riginator. |     |     |     |    |
+--------+------------------------+------------+-----+-----+-----+----+