# [Background]{.underline}

Nonexpenditure transactions are defined as transactions that do not
represent payments for goods and services, but serve only to adjust
amounts available in accounts. They include transfers of appropriations
(based on appropriation warrants), which increase or decrease
appropriation amounts between appropriation and fund accounts as a
result of legislation. These transfers must be authorized by law and are
accomplished via SF 1151: Nonexpenditure Transfer Authorization.[^1]

Nonexpenditure transfers must occur within the same fund group. That is,
any transfer that occurs between funds within the Federal fund group[^2]
(i.e. transfers between general, special and revolving funds) is to be
classified as nonexpenditure. Likewise, any transfer between two trust
funds is to be classified as nonexpenditure.

There are several types of nonexpenditure transfers: appropriation
transfers, allocation transfers, capital transfers, etc. This proposal
pertains to "appropriation transfers" only, where the funds are
transferred from one Treasury Appropriation Fund Symbol (TAFS) to
another (i.e. 20X8111 to 20X8222). Furthermore, this proposal is limited
to [transfers between two trust funds]{.underline}, [transfers between
two special funds]{.underline}, or [transfers between a special fund and
another Federal fund]{.underline}, **[where investment authority is
involved]{.underline}**.

Many trust and special funds have investment authority. And in certain
circumstances, trust/special funds are established in such a way that
the investment authority resides within one TAFS, but the authority to
obligate and disburse resides within another TAFS. In order to maintain
sound cash management principles, the funds must remain invested until
needed for disbursement to maximize the interest earned. Since the
investment function resides within one TAFS, and the obligation and
disbursement function resides within another TAFS, a budgetary mechanism
may be needed to transfer the budget authority prior to transferring the
funds. This may be in order to cover obligations, or as a result of an
amount specified in an agency\'s appropriation or authorization act.

In USSGL terms, this means that budgetary receivable/payable accounts
are needed to correspond with the existing proprietary
receivable/payable accounts (1330/2150). Therefore, USSGL accounts 4171
and 4172 have been established. Furthermore, USSGL 4173 has been
established to reflect the accomplished nonexpenditure transfers that
reduce 4171 and 4172. USSGL 4173 is distinguished from USSGL 4170
"Transfers -- Current-Year Authority" in that 4173 reflects a
TAFS_Status of "U/E" ("Unexpired/Expired")[^3].

Since this proposal pertains to "appropriation" transfers only, why are
4171/4172/4173 entitled "non-allocation" transfers? In accordance with
TFM Bulletin No. 2003-07, agencies are directed to process
nonexpenditure transfers using the NET application within the
Governmentwide Accounting (GWA) System. Agencies are required to select
the appropriate transfer type in order to process. The four transfer
types available are Appropriation Transfer, Balance Transfer,
Reappropriation Transfer, and Capital Transfer. Attachment 1 of the TFM
Bulletin provides guidance for selecting the appropriate transfer type.
USSGL 4173 falls under "Appropriation Transfer" for unexpired TAFS and
"Balance Transfer" for expired TAFS. Therefore, entitling 4173
"Appropriation Transfers" would be misleading.

**[Flowcharts]{.underline}**

Refer to pages 25-27 for illustrative examples of TAFS subject to this
guidance.

**[Proposed New]{.underline} USSGL Account (effective Fiscal 2004,
available for early implementation Fiscal 2003):**

**Account Title**: Non-Allocation Transfers of Invested Balances -
Transferred

**Account Number**: 4173

**Normal Balance**: Either

**Definition**: The amount of nonexpenditure transfers of invested
balances accomplished via SF 1151: Nonexpenditure Transfer Authorization
that reduce previously established USSGL 4171, "Non-Allocation Transfers
of Invested Balances - Receivable" or 4172, "Non-Allocation Transfers of
Invested Balances - Payable." FACTS II normal balance assigned to this
account is "debit."

**[Proposed Modification]{.underline} to Existing USSGL Accounts:**

**Account Title**: Transfers - Current-Year Authority

**Account Number**: 4170

**Normal Balance**: Either - In the FACTS II database, the normal
balance assigned to this account is \"debit.\"

**Proposed New Definition**: The amount of realized nonexpenditure
transfers between two Treasury Appropriation Fund Symbols (TAFS) during
the fiscal year of current-year unobligated authority. This amount
includes transfers of unobligated balances that result from legislation
that changes the purpose for which the balances are available for
obligation. ~~This amount also includes transfers of amounts from
invested balances that reduce previously established USSGL 4171,
"Transfers -- Current-Year Authority -- Receivable" or 4172, "Transfers
-- Current-Year Authority -- Payable."~~ **This amount excludes
transfers of amounts from invested balances.** FACTS II normal balance
assigned to this account is "debit."

# 

**Proposed New Account Title**: ~~Transfers -- Current-Year Authority -
Receivable~~ **Non-Allocation Transfers of Invested Balances -
Receivable**

**Account Number**: 4171

**Normal Balance**: Either

**Definition**: The amount to be transferred-in of unrealized
nonexpenditure ~~appropriation~~ transfers **of invested balances,
excluding allocation transfers,** between two trust funds or two Federal
funds (as defined by OMB), where there is investment authority involved.
For cash management purposes, the funds remain invested until needed for
disbursement. (This occurs prior to the request for SF 1151:
Nonexpenditure Transfer Authorization, and is only permissible under
specific circumstances.) FACTS II normal balance assigned to this
account is "debit."

**Proposed New Account Title:** ~~Transfers -- Current-Year Authority --
Payable~~ **Non-Allocation Transfers of Invested Balances - Payable**

**Account Number**: 4172

**Normal Balance**: Either

**Definition**: The amount to be transferred-out of unrealized
nonexpenditure ~~appropriation~~ transfers **of invested balances,
excluding allocation transfers,** between two trust funds or two Federal
funds (as defined by OMB), where there is investment authority involved.
For cash management purposes, the funds remain invested until needed for
disbursement. (This occurs prior to the request for SF 1151:
Nonexpenditure Transfer Authorization, and is only permissible under
specific circumstances.) FACTS II normal balance assigned to this
account is "credit."

# 

# 

# 

# 

# [Impact on USSGL Crosswalks]{.underline}

+------------+------------+--------------------+---------------------+
| **USSGL    | **FMS      | **SF 133**         | **P&F**             |
| Account**  | 2108**     |                    |                     |
+------------+------------+--------------------+---------------------+
| 4171       | Column 7   | Line 1D, \"E-B\"   | \"E-B\" balance for |
|            |            | balance            | lines:              |
|            |            |                    |                     |
|            |            | Line 2A, \"B\"     | 4200, 6200,         |
|            |            | balance            |                     |
+------------+------------+--------------------+---------------------+
| 4172       | Column 10  | Line 1D, \"E-B\"   | \"E-B\" balance for |
|            |            | balance            | lines:              |
|            |            |                    |                     |
|            |            | Line 2A, \"B\"     | 4100, 6100          |
|            |            | balance            |                     |
+------------+------------+--------------------+---------------------+
| 4173 (new) | N/A        | Line 1D, "E"       | "E" balance for     |
|            |            | balance            | lines:              |
|            |            |                    |                     |
|            |            |                    | 4100, 4200          |
|            |            |                    |                     |
|            |            |                    | 6100, 6200          |
+------------+------------+--------------------+---------------------+

# [Scenario Guidelines]{.underline}

The following concepts apply:

-   The scenario is not all inclusive of the different types of revenues
    and/or expenses that may be recorded. The intent is to illustrate
    the main concepts through basic transactions. Refer to Section III,
    Accounting Transactions, of TFM S2-03-02 (as updated) for a complete
    listing of USSGL accounts that may be recorded. Section III is
    located on the USSGL Web site (www.fms.treas.gov/ussgl).

-   Trust and special funds may or may not be subject to apportionment.
    Apportionments may apply to all or a portion of a Treasury
    Appropriation Fund Symbol. Refer to Section III, Accounting
    Transactions, of TFM S2-03-02 (as updated) for a complete listing of
    transactions.

-   Budgetary and financial reports reflect the pertinent lines to be
    reported based on the main concepts illustrated. For full
    presentations of the reports and line descriptions, refer to the
    appropriate authoritative guidance (i.e. OMB Bulletin 97-01: Form
    and Content of Agency Financial Statements, OMB Circular No. A-11:
    Preparing, Submitting, and Executing the Budget, Treasury Financial
    Manual references).

# Year 1

# Trust Fund A (60X8000)[^4] Trust Fund B (60X8123)

+-----------------------------------+-----------------------------------+
| **1. To record amounts            | **1. To record amounts            |
| anticipated for transfer, based   | anticipated for transfer, based   |
| upon an SF 132: Apportionment and | upon an SF 132: Apportionment and |
| Reapportionment Schedule request. | Reapportionment Schedule request. |
| (TC A204)**                       | (TC A242)**                       |
|                                   |                                   |
| N/A                               | ####### Budgetary                 |
|                                   |                                   |
|                                   | 4160. Anticipated Transfers --    |
|                                   |       Current-Year Authority      |
|                                   |       50,000                      |
|                                   |                                   |
|                                   | > 4450 Unapportioned Authority    |
|                                   | > 50,000                          |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+
| **2. To record receipts credited  | **2. To record receipts credited  |
| to the trust fund account.**[^5]  | to the trust fund account. (TC    |
| **(TC A186)**                     | A186)**                           |
|                                   |                                   |
| > ***Budgetary***                 | N/A                               |
|                                   |                                   |
| 4114. Appropriated Trust or       |                                   |
|       Special Fd Receipts 70,000  |                                   |
|                                   |                                   |
| > 4620[^6] Unobligated Funds Not  |                                   |
| > Subject to                      |                                   |
|                                   |                                   |
| Apportionment 70,000              |                                   |
|                                   |                                   |
| ***Proprietary***                 |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 70,000                            |                                   |
|                                   |                                   |
| 5800 Tax Revenue Collected 70,000 |                                   |
+-----------------------------------+-----------------------------------+

#  Year 1

**Trust Fund A (60X8000) Trust Fund B (60X8123)**

+-----------------------------------+-----------------------------------+
| 3.  **To record the investment of | **3. To record the investment of  |
|     receipts in par value         | receipts in par value securities  |
|     securities issued by the      | issued by the Bureau of Public    |
|     Bureau of Public Debt.**[^7]  | Debt. (TC B124)**                 |
|     **(TC B124)**                 |                                   |
|                                   | N/A                               |
| > ***Budgetary***                 |                                   |
| >                                 |                                   |
| > None                            |                                   |
| >                                 |                                   |
| > ***Proprietary***               |                                   |
|                                   |                                   |
| 1610. Investments in U.S. Treas.  |                                   |
|       Securities Issued           |                                   |
|                                   |                                   |
| > by Public Debt 70,000           |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 70,000                            |                                   |
+-----------------------------------+-----------------------------------+
| **4. To record apportionment of   | **4. To record apportionment of   |
| funds anticipated in transaction  | funds anticipated in transaction  |
| #1 based upon an approved SF 132: | #1 based upon an approved SF 132: |
| Apportionment and Reapportionment | Apportionment and Reapportionment |
| Schedule. (TC A116)**             | Schedule. (TC A118)**             |
|                                   |                                   |
| N/A                               | > ***Budgetary***                 |
|                                   |                                   |
|                                   | 4450 Unapportioned Authority      |
|                                   | 50,000                            |
|                                   |                                   |
|                                   | 4590 Apportionments Unavailable   |
|                                   | -- Anticipated Resources 50,000   |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  Year 1

## Trust Fund A (60X8000) Trust Fund B (60X8123)

+-----------------------------------+-----------------------------------+
| **5. To record the payable for    | **5. To record the receivable for |
| the transfer of authority and     | the transfer of authority and     |
| financing sources. This may be    | financing sources. This may be    |
| based upon an amount specified in | based upon an amount specified in |
| an annual appropriation act, or   | an annual appropriation act, or   |
| based upon the receiving TAFS's   | based upon the receiving TAFS's   |
| authority to obligate.**          | authority to obligate.**          |
|                                   |                                   |
| **A. To record a payable prior to | A.  **To record a receivable      |
| the SF 1151: Nonexpenditure       |     prior to the SF 1151:         |
| Transfer Authorization request.   |     Nonexpenditure Transfer       |
| (TC A281)**                       |     Authorization request. (TC    |
|                                   |     A280)**                       |
| > ***Budgetary***                 |                                   |
|                                   | > ***Budgetary***                 |
| 4620 Unob Fds Not Subject to      | >                                 |
| Apport 25,000                     | > 4171 Non-Allocation Transfers   |
|                                   | > of Invested Balances --         |
| > 4172 Non-Allocation Transfers   | >                                 |
| > of Invested Balances - Payable  | > Receivable 25,000               |
| > 25,000                          |                                   |
| >                                 | 4160 Anticipated Transfers -- CY  |
| > ***Proprietary***               | Authority 25,000                  |
| >                                 |                                   |
| > 5765 Nonexpenditure Financing   | > ***Proprietary***               |
| > Sources --                      |                                   |
| >                                 | 1330 Receiv for Transf of Curr    |
| > Transfers-Out 25,000            | Invested Bal 25,000               |
| >                                 |                                   |
| > 2150 Payable for Transf of      | > 5755 Nonexpenditure Financing   |
| > Currently Invested Balances     | > Sources -                       |
| > 25,000                          |                                   |
|                                   | Transfers-In 25,000               |
| B.  **To record obligations       |                                   |
|     incurred. (TC A120, B202,     | B.  **To record the realization   |
|     B204)**                       |     of previously anticipated and |
|                                   |     apportioned authority, and to |
| > N/A                             |     record obligations incurred.  |
|                                   |     (TC A122, B202, B204)**[^8]   |
|                                   |                                   |
|                                   | > ***Budgetary***                 |
|                                   |                                   |
|                                   | 4590 Apportionments Unavailable   |
|                                   | -- Anticipated Resources 25,000   |
|                                   |                                   |
|                                   | 4801[^9] Undelivered Orders       |
|                                   | -Obligations, Unpaid 25,000       |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  Year 1

## Trust Fund A (60X8000) Trust Fund B (60X8123)

+-----------------------------------+-----------------------------------+
| **6. To record payable for        | **6. To record payable for        |
| expenses incurred. (TC B302)**    | expenses incurred. (TC B302)**    |
|                                   |                                   |
| N/A                               | > ***Budgetary***                 |
|                                   |                                   |
|                                   | 4801 Unexpended Obligations --    |
|                                   | Unpaid 25,000                     |
|                                   |                                   |
|                                   | 4901 Delivered Orders -           |
|                                   | Obligations, Unpaid 25,000        |
|                                   |                                   |
|                                   | > ***Proprietary***               |
|                                   |                                   |
|                                   | 6100 Operating Expenses/Program   |
|                                   | Costs 25,000                      |
|                                   |                                   |
|                                   | 2110 Accounts Payable 25,000      |
+-----------------------------------+-----------------------------------+

#  {#section-5 .unnumbered}

# Year 1

## Trust Fund A (60X8000) 

**Budgetary:**

**Adjusting Entry**

N/A

**Pre-closing Adjusted Trial Balance**

**(FACTS II submission)**

  ----------------------- ----------------------- ------------------------
  4114                    70,000                  

  4172                                            25,000

  4620                                            45,000

                          **70,000**              **70,000**
  ----------------------- ----------------------- ------------------------

# 

# Trust Fund B (60X8123)

**Budgetary:**

**Adjusting Entry**

**To record adjustments for anticipated resources not realized. (TC
F112)**

4590 Apportionments Unavailable -- Anticipated

Resources 25,000

4160 Anticipated Transfers -- CY Authority 25,000

**Pre-closing Adjusted Trial Balance**

**(FACTS II submission)**

  ----------------------- ----------------------- ------------------------
  4171                    25,000                  

  4901                                            25,000

                          **25,000**              **25,000**
  ----------------------- ----------------------- ------------------------

# Year 1

Trust Fund A (60X8000)

**Budgetary:**

### Closing Entry

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources (TC  |
| F204)**                                                               |
|                                                                       |
| > 4201 Total Actual Resources - Collected 70,000                      |
|                                                                       |
| 4114. Appropriated Trust or Special                                   |
|                                                                       |
| > Fund Receipts 70,000                                                |
+-----------------------------------------------------------------------+

**Post-closing Trial Balance**

  ----------------------- ----------------------- ------------------------
  4172                                            25,000

  4201                    70,000                  

  4620                                            45,000

                          **70,000**              **70,000**
  ----------------------- ----------------------- ------------------------

Trust Fund B (60X8123)

**Budgetary:**

**Closing Entry**

N/A

Post-closing Trial Balance

  ----------------------- ----------------------- ------------------------
  4171                    25,000                  

  4901                                            25,000

                          **25,000**              **25,000**
  ----------------------- ----------------------- ------------------------

# Year 1

Trust Fund A (60X8000)

**Proprietary:**

**Pre-closing Trial Balance**

  ---------------------- ------------------------ ------------------------
  1610                   70,000                   

  2150                                            25,000

  5765                   25,000                   

  5800                                            70,000

                         **95,000**               **95,000**
  ---------------------- ------------------------ ------------------------

**Closing Entry**

+-----------------------------------------------------------------------+
| **C1) To record the closing of revenue and other financing sources    |
| accounts to cumulative results of operations. (TC F228)**             |
|                                                                       |
| 5800 Tax Revenue Collected 70,000                                     |
|                                                                       |
| ######### 3310 Cum. Results of Operations 45,000                      |
|                                                                       |
| 5765. Nonexpenditure Financing                                        |
|                                                                       |
| > Sources - Transfers-Out 25,000                                      |
+-----------------------------------------------------------------------+

**Post-closing Trial Balance**

  ---------------------- ------------------------ ------------------------
  1610                   70,000                   

  2150                                            25,000

  3310                                            45,000

                         **70,000**               **70,000**
  ---------------------- ------------------------ ------------------------

Trust Fund B (60X8123)

**Proprietary:**

Pre-closing Trial Balance

  ---------------------- ------------------------ ------------------------
  1330                   25,000                   

  2110                                            25,000

  5755                                            25,000

  6100                   25,000                   

                         **50,000**               **50,000**
  ---------------------- ------------------------ ------------------------

**Closing Entry**

+-----------------------------------------------------------------------+
| **C1) To record the closing of expense and other financing source     |
| accounts to cumulative results of operations. (TC F228)**             |
|                                                                       |
| 5755. Nonexpenditure Financing Sources -                              |
|                                                                       |
| > Transfers-In 25,000                                                 |
| >                                                                     |
| > 3310 Cum. Results of Operations 25,000                              |
| >                                                                     |
| > 3310 Cumulative Results of Operations 25,000                        |
|                                                                       |
| 6100. Operating Expenses/Program                                      |
|                                                                       |
| > Costs 25,000                                                        |
+-----------------------------------------------------------------------+

**Post-closing Trial Balance**

  ---------------------- ------------------------ ------------------------
  1330                   25,000                   

  2110                                            25,000

                         **25,000**               **25,000**
  ---------------------- ------------------------ ------------------------

# Year 1

**Trust Fund A (60X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources          |
| (Year-End)**                                                          |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation (4114E) 70,000                                       |
|                                                                       |
| D. Net transfers (4172E-B) (25,000)                                   |
|                                                                       |
| **7. Total budgetary resources 45,000**                               |
|                                                                       |
| 9B. Exempt from apportionment (4620E) 45,000                          |
|                                                                       |
| **11. Total status of budgetary resources 45,000**                    |
|                                                                       |
| 15A. Outlays: Disbursements 0                                         |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 6 Other Authorizations (1610E) 70,000                          |
|                                                                       |
| Column 10 Accounts Payable and Other Liabilities (4172E) 25,000       |
|                                                                       |
| Column 11 Unobligated Balance (4620E) 45,000                          |
+-----------------------------------------------------------------------+

**Trust Fund B (60X8123)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources          |
| (Year-End)**                                                          |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation                                                      |
|                                                                       |
| D. Net transfers (4171E-B) 25,000                                     |
|                                                                       |
| **7. Total budgetary resources 25,000**                               |
|                                                                       |
| 8\. Obligations Incurred (4901E-B) 25,000                             |
|                                                                       |
| 9A1. Apportioned: balance currently available 0                       |
|                                                                       |
| 10D. Unobligated balance not available 0                              |
|                                                                       |
| **11. Total status of budgetary resources 25,000**                    |
|                                                                       |
| 14D. Accounts payable (4901E) 25,000                                  |
|                                                                       |
| 15A. Outlays: Disbursements 0                                         |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 5 Post-closing Unexpended Balance (1010E) 0                    |
|                                                                       |
| Column 7 Reimbursements Earned and Refunds (4171E) 25,000             |
|                                                                       |
| Column 10 Accounts Payable and Other Liabilities (4901E) 25,000       |
|                                                                       |
| Column 11 Unobligated Balance 0                                       |
+-----------------------------------------------------------------------+

# 

# Year 1

**Trust Fund A (60X8000)**

# 

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P&F)**                              |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+)                                        |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated balance carried forward, start of yr (+) 0           |
|                                                                       |
| 2200 New budget authority (gross) (sum 4000 to 6990) 45,000           |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000, opp sign) 0        |
|                                                                       |
| 2440 Unob bal CF, end of yr (+) (4620E) 45,000                        |
|                                                                       |
| # New Budgetary Authority (Gross), Detail[^10]                        |
|                                                                       |
| 6026 Appropriation (trust fund) (+) (4114E) 70,000                    |
|                                                                       |
| 6100 Transferred to other accounts (-) (4172E-B) (25,000)             |
|                                                                       |
| 6250 Appropriation (total mand) (+) (sum 6000 to 6200) 45,000         |
|                                                                       |
| ### Change in Obligated Balances                                      |
|                                                                       |
| 7240 Obligated balance, start of year (+) 0                           |
|                                                                       |
| 7310 Total new obligations (+) 0                                      |
|                                                                       |
| 7440 Obligated balance, end of year (+) 0                             |
|                                                                       |
| **NET BUDGET AUTHORITY AND OUTLAYS**                                  |
|                                                                       |
| 8900 Budget authority (net) (+)                                       |
|                                                                       |
| Calc (same as sum 2200 and 8800..8896) 45,000                         |
|                                                                       |
| 9000 Outlays (net) (+)                                                |
|                                                                       |
| Calc (same as sum 8700 and 8800..8845) 0                              |
|                                                                       |
| # Memorandum (NON-ADD) Entries                                        |
|                                                                       |
| 9201 Total invest, start of year: Fed secs: PV (+) (1610B) 0          |
|                                                                       |
| 9202 Total invest, end of year: Fed secs: PV (+) (1610E) 70,000       |
+-----------------------------------------------------------------------+

# 

**Trust Fund B (60X8123)**

# 

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P&F)**                              |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) (4901E-B) 25,000                       |
|                                                                       |
| **Budgetary Resources Available for Obligation**                      |
|                                                                       |
| 2140 Unobligated balance carried forward, start of yr (+) 0           |
|                                                                       |
| 2200 New budget authority (gross) (sum 4000 to 6990) 25,000           |
|                                                                       |
| 2395 Total new oblig (-) (same as line 1000, opp sign) 25,000         |
|                                                                       |
| 2440 Unob bal CF, end of yr (+) 0                                     |
|                                                                       |
| **New Budgetary Authority (Gross), Detail**[^11]                      |
|                                                                       |
| 6026 Appropriation (trust fund) (+) 0                                 |
|                                                                       |
| 6200 Transferred from other accounts (+) (4171E-B) 25,000             |
|                                                                       |
| 6250 Appropriation (total mand) (+) (sum 6000 to 6200) 25,000         |
|                                                                       |
| **Change in Obligated Balances**                                      |
|                                                                       |
| 7240 Obligated balance, start of year (+) (4901B) 0                   |
|                                                                       |
| 7310 Total new obligations (+) (same as line 1000) 25,000             |
|                                                                       |
| 7440 Obligated balance, end of year (+) (4901E) 25,000                |
|                                                                       |
| **NET BUDGET AUTHORITY AND OUTLAYS**                                  |
|                                                                       |
| 8900 Budget authority (net) (+)                                       |
|                                                                       |
| Calc (same as sum 2200 and 8800..8896) 25,000                         |
|                                                                       |
| 9000 Outlays (net) (+)                                                |
|                                                                       |
| Calc (same as sum 8700 and 8800..8845) 0                              |
|                                                                       |
| **Memorandum (NON-ADD) Entries**                                      |
|                                                                       |
| N/A                                                                   |
+-----------------------------------------------------------------------+

# Year 1

**Trust Fund A (60X8000)**

# OMB Form and Content Statements

# 

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury (1010E) 0                              |
|                                                                       |
| 2\. Investments (1610E) 70,000                                        |
|                                                                       |
| 6\. Total Intragovernmental Assets (calc 1..5) 70,000                 |
|                                                                       |
| 15\. Total Assets (calc 6..14) 70,000                                 |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 16\. Accounts Payable (2150E) 25,000                                  |
|                                                                       |
| 19\. Total Intragovernmental Liabilities (calc 16..18) 25,000         |
|                                                                       |
| 27\. Total Liabilities (calc 19..26) 25,000                           |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 45,000                  |
|                                                                       |
| 31\. Total Net Position (calc 29+30) 45,000                           |
|                                                                       |
| 32\. Total Liabilities/Net Position (calc 27+31) 70,000               |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental (6100E) 0                                       |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calc 1-2) 0                          |
|                                                                       |
| Gross Costs With Public 0                                             |
|                                                                       |
| 7\. Total Net Costs (calc 3+6) 0                                      |
|                                                                       |
| 10\. Net Cost of Operations (calc 7+8-9) 0                            |
+-----------------------------------------------------------------------+

# 

# 

**Trust Fund B (60X8123)**

# 

# OMB Form and Content Statements

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury (1010E) 0                              |
|                                                                       |
| 3\. Accounts Receivable (1330E) 25,000                                |
|                                                                       |
| 6\. Total Intragovernmental Assets (calc 1..5) 25,000                 |
|                                                                       |
| 15\. Total Assets (calc 6..14) 25,000                                 |
|                                                                       |
| Liabilities With the Public                                           |
|                                                                       |
| 20\. Accounts Payable (2110E) 25,000                                  |
|                                                                       |
| 27\. Total Liabilities (calc 19..26) 25,000                           |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 0                       |
|                                                                       |
| 31\. Total Net Position (calc 29+30) 0                                |
|                                                                       |
| 32\. Total Liabilities/Net Position (calc 27+31) 25,000               |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| Intragovernmental Gross Costs 0                                       |
|                                                                       |
| Gross Costs With the Public                                           |
|                                                                       |
| 4\. With the Public (6100E) 25,000                                    |
|                                                                       |
| 5\. Less: Earned Revenues 0                                           |
|                                                                       |
| 6\. Net Costs With the Public (calc 4-5) 25,000                       |
|                                                                       |
| 7\. Total Net Costs (calc 3+6) 25,000                                 |
|                                                                       |
| 10\. Net Cost of Operations (calc 7+8-9) 25,000                       |
+-----------------------------------------------------------------------+

# 

# 

# Year 1

**Trust Fund A (60X8000)**

# OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| [Cum Res of Ops]{.underline} [Unexp]{.underline}                      |
| [Approps]{.underline}                                                 |
|                                                                       |
| 1\. Beginning Balances                                                |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Bal, As Adjusted (calc 1..2)                            |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 8\. Non-Exchange Revenue (5800E) 70,000                               |
|                                                                       |
| 10\. Transfers-in/out Without Reimb (+/-) (5765E) (25,000)            |
|                                                                       |
| 16\. Total Financing Sources (calc 6..15) 45,000                      |
|                                                                       |
| 17. Net Cost of Operations 0                                          |
|                                                                       |
| 18. Ending Balances (calc ((3+16)-17)) 45,000                         |
+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation (4114E) 70,000                                       |
|                                                                       |
| D. Net transfers (4172E-B) (25,000)                                   |
|                                                                       |
| **7. Total budgetary resources 45,000**                               |
|                                                                       |
| 9B. Exempt from apportionment (4620E) 45,000                          |
|                                                                       |
| **11. Total status of budgetary resources 45,000**                    |
|                                                                       |
| 15A. Outlays: Disbursements 0                                         |
|                                                                       |
| 16\. Less: Offsetting receipts 0                                      |
|                                                                       |
| 17\. Net Outlays 0                                                    |
+-----------------------------------------------------------------------+

# 

# 

# 

**Trust Fund B (60X8123)**

# OMB Form and Content Statements (continued)

# 

+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| [Cum Res of Ops]{.underline} [Unexp]{.underline}                      |
| [Approps]{.underline}                                                 |
|                                                                       |
| 1\. Beginning Balances                                                |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Bal, As Adjusted (calc 1..2)                            |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 8\. Non-Exchange Revenue (5800E) 0                                    |
|                                                                       |
| 10\. Transfers-in/out Without Reimb (+/-) (5755E) 25,000              |
|                                                                       |
| 16\. Total Financing Sources (calc 6..15) 25,000                      |
|                                                                       |
| 17\. Net Cost of Operations 25,000                                    |
|                                                                       |
| 18\. Ending Balances (calc ((3+16)-17)) 0                             |
+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| **1.**. Budget authority:                                             |
|                                                                       |
| A. Appropriation 0                                                    |
|                                                                       |
| D. Net transfers (4171E-B) 25,000                                     |
|                                                                       |
| **7. Total budgetary resources 25,000**                               |
|                                                                       |
| 8\. Obligations Incurred (4901E-B) 25,000                             |
|                                                                       |
| **11. Total status of budgetary resources 25,000**                    |
|                                                                       |
| 14D. Accounts payable (4901E) 25,000                                  |
|                                                                       |
| 15A. Outlays: Disbursements 0                                         |
|                                                                       |
| 16\. Less: Offsetting receipts 0                                      |
|                                                                       |
| 17\. Net Outlays 0                                                    |
+-----------------------------------------------------------------------+

# Year 1

**Trust Fund A (60X8000)**

# OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1\. Obligations Incurred (4901E-B) 0                                  |
|                                                                       |
| 2\. Less: Sp Auth Off Coll and Recov [(0)]{.underline}                |
|                                                                       |
| 3\. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0         |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calc 3-4) 0                                      |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calc 5+10) 0         |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adj to Net Ob Res That Do Not                 |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Res Used to Fin Items Not Part of                          |
|                                                                       |
| Net Cost of Ops (calc 12..16) 0                                       |
|                                                                       |
| 18\. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0         |
|                                                                       |
| **30. Net Cost of Operations (calc 18+29) 0**                         |
+-----------------------------------------------------------------------+

**Trust Fund B (60X8123)**

# OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1\. Obligations Incurred (4901E-B) 25,000                             |
|                                                                       |
| 2\. Less: Sp Auth Off Coll and Recov [( 0)]{.underline}               |
|                                                                       |
| 3\. Obligations Net of Offsetting Coll and Recov (calc 1-2) 25,000    |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calc 3-4) 25,000                                 |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calc 5+10) 25,000    |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adj to Net Ob Res That Do Not                 |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Res Used to Fin Items Not Part of                          |
|                                                                       |
| Net Cost of Ops (calc 12..16) 0                                       |
|                                                                       |
| 18\. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 25,000    |
|                                                                       |
| **30. Net Cost of Operations (calc 18+29) 25,000**                    |
+-----------------------------------------------------------------------+

# Year 2

Trust Fund A (60X8000) Trust Fund B (60X8123)

+-----------------------------------+-----------------------------------+
| **1. Trust Fund B requests        | **1. Trust Fund B requests        |
| transfer of funds to meet         | transfer of funds to meet         |
| disbursement needs.**             | disbursement needs.**             |
|                                   |                                   |
| **A. To record disinvestment of   | **A. To record disinvestment of   |
| funds. (TC C120)**                | funds.**                          |
|                                   |                                   |
| ***Budgetary***                   | N/A                               |
|                                   |                                   |
| None                              | **B. To record actual transfer of |
|                                   | funds (SF 1151 Non-expenditure    |
| ***Proprietary***                 | Transfer Authorization). (TC      |
|                                   | A282)**                           |
| 1010 Fund Balance With Treasury   |                                   |
| 25,000                            | > ***Budgetary***                 |
|                                   | >                                 |
| > 1610 Investments in U.S.        | > 4173 Non-Allocation Transfers   |
| > Treasury                        | > of Invested Balances -          |
| >                                 | >                                 |
| > Securities Issued by Public     | > Transferred 25,000              |
| > Debt 25,000                     | >                                 |
|                                   | > 4171 Non-Allocation Transfers   |
| **B. To record actual transfer of | > of Invested Balances -          |
| funds (SF 1151 Non-expenditure    | > Receivable 25,000               |
| Transfer Authorization). (TC      | >                                 |
| A283)**                           | > ***Proprietary***               |
|                                   |                                   |
| > ***Budgetary***                 | 1010 Fund Balance With Treasury   |
| >                                 | 25,000                            |
| > 4172 Non-Allocation Transfers   |                                   |
| > of Invested Balances --         | > 1330 Receivable for Transfers   |
| >                                 | > of Currently                    |
| > Payable 25,000                  |                                   |
| >                                 | Invested Balances 25,000          |
| > 4173 Non-Allocation Transfers   |                                   |
| > of Invested Balances -          | **C. To record disbursement of    |
| > Transferred 25,000              | funds. (TC B110)**                |
| >                                 |                                   |
| > ***Proprietary***               | > ***Budgetary***                 |
| >                                 |                                   |
| > 2150 Payable for Transfers of   | 4901 Delivered Orders --          |
| > Currently Invested              | Obligations, Unpd 25,000          |
| >                                 |                                   |
| > Balances 25,000                 | 4902 Delivered Orders - Oblig,    |
|                                   | Paid 25,000                       |
| 1010 Fund Balance With Treasury   |                                   |
| 25,000                            | ######## Proprietary              |
|                                   |                                   |
| **C. To record disbursement of    | 2110 Accounts Payable 25,000      |
| funds.**                          |                                   |
|                                   | 1010 Fund Balance With Treasury   |
| N/A                               | 25,000                            |
+-----------------------------------+-----------------------------------+

#   {#section-21 .unnumbered}

# Year 2

## Trust Fund A (60X8000) 

**Budgetary:**

**Pre-closing Adjusted Trial Balance**

**(FACTS II submission)**

  ----------------------- ----------------------- ------------------------
  4173                                            25,000

  4201                    70,000                  

  4620                                            45,000

                          **70,000**              **70,000**
  ----------------------- ----------------------- ------------------------

# Trust Fund B (60X8123)

**Budgetary:**

**Pre-closing Adjusted Trial Balance**

**(FACTS II submission)**

  ----------------------- ----------------------- ------------------------
  4173                    25,000                  

  4902                                            25,000

                          **25,000**              **25,000**
  ----------------------- ----------------------- ------------------------

# Year 2

Trust Fund A (60X8000)

**Budgetary:**

### Closing Entry

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources (TC  |
| F204)**                                                               |
|                                                                       |
| 4173 Non-Allocation Transfers of Invested Balances - Transferred      |
| 25,000                                                                |
|                                                                       |
| > 4201 Total Actual Resources -- Collected 25,000                     |
+-----------------------------------------------------------------------+

Post-closing Trial Balance

  ----------------------- ----------------------- ------------------------
  4201                    45,000                  

  4620                                            45,000

                          **45,000**              **45,000**
  ----------------------- ----------------------- ------------------------

Trust Fund B (60X8123)

**Budgetary:**

Closing Entries

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources (TC  |
| F204)**                                                               |
|                                                                       |
| 4201 Total Actual Resources -- Collected 25,000                       |
|                                                                       |
| 4173 Non-Allocation Transfers of Invested Balances - Transferred      |
| 25,000                                                                |
|                                                                       |
| #                                                                     |
| ## C2) To record the closing of Delivered Orders -- Obligations, Paid |
|                                                                       |
| 4902 Delivered Orders - Oblig, Paid 25,000                            |
|                                                                       |
| 4201 Total Actual Resources -- Collected 25,000                       |
+-----------------------------------------------------------------------+

**Post-closing Trial Balance**

N/A

# Year 2

Trust Fund A (60X8000)

**Proprietary:**

**Pre-closing Trial Balance**

  ---------------------- ------------------------ ------------------------
  1610                   45,000                   

  3310                                            45,000

                         **45,000**               **45,000**
  ---------------------- ------------------------ ------------------------

**Closing Entry**

N/A

**Post-closing Trial Balance**

  ---------------------- ------------------------ ------------------------
  1610                   45,000                   

  3310                                            45,000

                         **45,000**               **45,000**
  ---------------------- ------------------------ ------------------------

Trust Fund B (60X8123)

**Proprietary:**

**Pre-closing Trial Balance**

N/A

**Closing Entry**

N/A

**Post-closing Trial Balance**

N/A

# Year 2

**Trust Fund A (60X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources          |
| (Year-End)**                                                          |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation                                                      |
|                                                                       |
| D. Net transfers (4172E-B, **4173E**) 0                               |
|                                                                       |
| 2A. Unob bal: Brought forw (4172B, 4201B) 45,000                      |
|                                                                       |
| **7. Total budgetary resources 45,000**                               |
|                                                                       |
| 9B. Exempt from apportionment (4620E) 45,000                          |
|                                                                       |
| **11. Total status of budgetary resources 45,000**                    |
|                                                                       |
| 15A. Outlays: Disbursements                                           |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 6 Other Authorizations (1610E) 45,000                          |
|                                                                       |
| Column 11 Unobligated Balance (4620E) 45,000                          |
+-----------------------------------------------------------------------+

**Trust Fund B (60X8123)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources          |
| (Year-End)**                                                          |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation                                                      |
|                                                                       |
| D. Net transfers (4171E-B, **4173E**) 0                               |
|                                                                       |
| 2A. Unob bal: Brought forw (4171B, 4201B, 4901B) 0                    |
|                                                                       |
| **7. Total budgetary resources 0**                                    |
|                                                                       |
| 8\. Obligations Incurred (4901E-B, 4902E) 0                           |
|                                                                       |
| 9A1. Apportioned: Balance currently available 0                       |
|                                                                       |
| 10D. Unobligated balance not available 0                              |
|                                                                       |
| **11. Total status of budgetary resources 0**                         |
|                                                                       |
| 12 Obligated Balance, Net as of Oct 1 (4901B) 25,000                  |
|                                                                       |
| 15A. Outlays: Disbursements (4902E) 25,000                            |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 5 Post-closing Unexpended Balance (1010E) 0                    |
|                                                                       |
| Column 11 Unobligated Balance (4450E, 4510E) 0                        |
+-----------------------------------------------------------------------+

# 

# Year 2

**Trust Fund A (60X8000)**

# 

+-----------------------------------------------------------------------+
| **Budget Program and Financing Schedule (P&F)**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+)                                        |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated bal CF, start of yr (+) (4172B, 4201B) 45,000        |
|                                                                       |
| 2200 New budget authority (gross) (sum 4000 to 6990) 0                |
|                                                                       |
| 2395 Total new obligations (-) (same as line 1000, opp sign) 0        |
|                                                                       |
| 2440 Unob bal CF, end of yr (+) (4620E) 45,000                        |
|                                                                       |
| # New Budgetary Authority (Gross), Detail                             |
|                                                                       |
| 6026 Appropriation (trust fund) (+) (4114E) 0                         |
|                                                                       |
| 6100 Transferred to other accounts (-) (**4173E**, 4172E-B) 0         |
|                                                                       |
| 6250 Appropriation (total mand) (+) (sum 6000 to 6200) 0              |
|                                                                       |
| ### Change in Obligated Balances                                      |
|                                                                       |
| 7240 Obligated balance, start of year (+) 0                           |
|                                                                       |
| 7310 Total new obligations (+) 0                                      |
|                                                                       |
| 7440 Obligated balance, end of year (+) 0                             |
|                                                                       |
| **OUTLAYS (GROSS), DETAIL**                                           |
|                                                                       |
| 8698 Outlays from mandatory balances(+) 0                             |
|                                                                       |
| 8700 Total Outlays (gross) (+) (sum 8690..8698) 0                     |
|                                                                       |
| **NET BUDGET AUTHORITY AND OUTLAYS**                                  |
|                                                                       |
| 8900 Budget authority (net) (+)                                       |
|                                                                       |
| Calc (same as sum 2200 and 8800..8896) 0                              |
|                                                                       |
| 9000 Outlays (net) (+)                                                |
|                                                                       |
| Calc (same as sum 8700 and 8800..8845) 0                              |
|                                                                       |
| # Memorandum (NON-ADD) Entries                                        |
|                                                                       |
| 9201 Total invest, start of year: Fed secs: PV (+) (1610B) 70,000     |
|                                                                       |
| 9202 Total invest, end of year: Fed secs: PV (+) (1610E) 45,000       |
+-----------------------------------------------------------------------+

# 

**Trust Fund B (60X8123)**

# 

+-----------------------------------------------------------------------+
| **Budget Program and Financing Schedule (P&F)**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) (4901E-B, 4902E) 0                     |
|                                                                       |
| **Budgetary Resources Available for Obligation**                      |
|                                                                       |
| 2140 Unobligated balance carried forward, start of yr (+) 0           |
|                                                                       |
| 2200 New budget authority (gross) (sum 4000 to 6990) 0                |
|                                                                       |
| 2395 Total new oblig (-) (same as line 1000, opp sign) 0              |
|                                                                       |
| 2440 Unob bal CF, end of yr (+) (4450E, 4510E) 0                      |
|                                                                       |
| **New Budgetary Authority (Gross), Detail**                           |
|                                                                       |
| 6026 Appropriation (trust fund) (+) 0                                 |
|                                                                       |
| 6200 Transferred from other accounts (+) (**4173E**, 4171E-B) 0       |
|                                                                       |
| 6250 Appropriation (total mand) (+) (sum 6000 to 6200) 0              |
|                                                                       |
| **Change in Obligated Balances**                                      |
|                                                                       |
| 7240 Obligated balance, start of year (+) (4901B) 25,000              |
|                                                                       |
| 7310 Total new obligations (+) (same as line 1000) 0                  |
|                                                                       |
| 7440 Obligated balance, end of year (+) (4901E) 0                     |
|                                                                       |
| **OUTLAYS (GROSS), DETAIL**                                           |
|                                                                       |
| 8698 Outlays from mandatory balances(+) (4902E) 25,000                |
|                                                                       |
| 8700 Total Outlays (gross) (+) (sum 8690..8698) 25,000                |
|                                                                       |
| **NET BUDGET AUTHORITY AND OUTLAYS**                                  |
|                                                                       |
| 8900 Budget authority (net) (+)                                       |
|                                                                       |
| Calc (same as sum 2200 and 8800..8896) 0                              |
|                                                                       |
| 9000 Outlays (net) (+)                                                |
|                                                                       |
| Calc (same as sum 8700 and 8800..8845) 25,000                         |
|                                                                       |
| **Memorandum (NON-ADD) Entries**                                      |
|                                                                       |
| N/A                                                                   |
+-----------------------------------------------------------------------+

# 

# 

# Year 2

**Trust Fund A (60X8000)**

# OMB Form and Content Statements 

# 

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury (1010E) 0                              |
|                                                                       |
| 2\. Investments (1610E) 45,000                                        |
|                                                                       |
| 6\. Total Intragovernmental Assets (calc 1..5) 45,000                 |
|                                                                       |
| 15\. Total Assets (calc 6..14) 45,000                                 |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 27\. Total Liabilities (calc 19..26) 0                                |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 45,000                  |
|                                                                       |
| 31\. Total Net Position (calc 29+30) 45,000                           |
|                                                                       |
| 32\. Total Liabilities/Net Position (calc 27+31) 45,000               |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental (6100E) 0                                       |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calc 1-2) 0                          |
|                                                                       |
| Gross Costs With Public 0                                             |
|                                                                       |
| 7\. Total Net Costs (calc 3+6) 0                                      |
|                                                                       |
| 10\. Net Cost of Operations (calc 7+8-9) 0                            |
+-----------------------------------------------------------------------+

# 

# 

**Trust Fund B (60X8123)**

# 

# OMB Form and Content Statements 

# 

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 15\. Total Assets (calc 6..14) 0                                      |
|                                                                       |
| Liabilities With the Public                                           |
|                                                                       |
| 27\. Total Liabilities (calc 19..26) 0                                |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 0                       |
|                                                                       |
| 31\. Total Net Position (calc 29+30) 0                                |
|                                                                       |
| 32\. Total Liabilities/Net Position (calc 27+31) 0                    |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| Intragovernmental Gross Costs 0                                       |
|                                                                       |
| Gross Costs With the Public 0                                         |
|                                                                       |
| 7\. Total Net Costs (calc 3+6) 0                                      |
|                                                                       |
| 10\. Net Cost of Operations (calc 7+8-9) 0                            |
+-----------------------------------------------------------------------+

# 

# Year 2

**Trust Fund A (60X8000)**

**OMB Form and Content Statements** **(continued)**

+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| [Cum Res of Ops]{.underline} [Unexp]{.underline}                      |
| [Approps]{.underline}                                                 |
|                                                                       |
| 1\. Beginning Balances (3310B) 45,000                                 |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Bal, As Adjusted (calc 1..2) 45,000                     |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 8\. Non-Exchange Revenue 0                                            |
|                                                                       |
| 10\. Transfers-in/out Without Reimb (+/-) 0                           |
|                                                                       |
| 16\. Total Financing Sources (calc 6..15) 0                           |
|                                                                       |
| 17\. Net Cost of Operations 0                                         |
|                                                                       |
| 18\. Ending Balances (calc ((3+16)-17)) 45,000                        |
+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation                                                      |
|                                                                       |
| D. Net transfers (4172E-B, 4173E) 0                                   |
|                                                                       |
| 2A. Unob bal: Brought forw (4172B, 4201B) 45,000                      |
|                                                                       |
| **7. Total budgetary resources 45,000**                               |
|                                                                       |
| 9B. Exempt from apportionment (4620E) 45,000                          |
|                                                                       |
| **11. Total status of budgetary resources 45,000**                    |
|                                                                       |
| 15A. Outlays: Disbursements                                           |
|                                                                       |
| 16\. Less: Offsetting receipts 0                                      |
|                                                                       |
| 17\. Net Outlays 0                                                    |
+-----------------------------------------------------------------------+

**Trust Fund B (60X8123)**

**OMB Form and Content Statements** **(continued)**

+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| [Cum Res of Ops]{.underline} [Unexp]{.underline}                      |
| [Approps]{.underline}                                                 |
|                                                                       |
| 1\. Beginning Balances (3310B) 0                                      |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Bal, As Adjusted (calc 1..2) 0                          |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 8\. Non-Exchange Revenue 0                                            |
|                                                                       |
| 10\. Transfers-in/out Without Reimb (+/-) 0                           |
|                                                                       |
| 16\. Total Financing Sources (calc 6..15) 0                           |
|                                                                       |
| 17\. Net Cost of Operations 0                                         |
|                                                                       |
| 18\. Ending Balances (calc ((3+16)-17)) 0                             |
+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1\. Budget authority:                                                 |
|                                                                       |
| A. Appropriation                                                      |
|                                                                       |
| D. Net transfers (4171E-B, 4173E) 0                                   |
|                                                                       |
| 2A. Unob bal: Brought forw (4171B, 4201B, 4901B) 0                    |
|                                                                       |
| **7. Total budgetary resources 0**                                    |
|                                                                       |
| 8\. Obligations Incurred (4901E-B, 4902E) 0                           |
|                                                                       |
| 9A1. Apportioned: Balance currently available 0                       |
|                                                                       |
| 10D. Unobligated balance not available 0                              |
|                                                                       |
| **11. Total status of budgetary resources 0**                         |
|                                                                       |
| 12 Obligated Balance, Net as of Oct 1 (4901B) 25,000                  |
|                                                                       |
| 15A. Outlays: Disbursements (4902E) 25,000                            |
|                                                                       |
| 16\. Less: Offsetting receipts 0                                      |
|                                                                       |
| 17\. Net Outlays 0                                                    |
+-----------------------------------------------------------------------+

# Year 2

**Trust Fund A (60X8000)**

**OMB Form and Content Statements** **(continued)**

+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1\. Obligations Incurred (4901E-B) 0                                  |
|                                                                       |
| 2\. Less: Sp Auth Off Coll and Recov [(0)]{.underline}                |
|                                                                       |
| 3\. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0         |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calc 3-4) 0                                      |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calc 5+10) 0         |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adj to Net Ob Res That Do Not                 |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Res Used to Fin Items Not Part of                          |
|                                                                       |
| Net Cost of Ops (calc 12..16) 0                                       |
|                                                                       |
| 18\. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0         |
|                                                                       |
| **30. Net Cost of Operations (calc 18+29) 0**                         |
+-----------------------------------------------------------------------+

**Trust Fund B (60X8123)**

**OMB Form and Content Statements** **(continued)**

+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1\. Obligations Incurred (4901E-B) 0                                  |
|                                                                       |
| 2\. Less: Sp Auth Off Coll and Recov [(0)]{.underline}                |
|                                                                       |
| 3\. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0         |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calc 3-4) 0                                      |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calc 5+10) 0         |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adj to Net Ob Res That Do Not                 |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Res Used to Fin Items Not Part of                          |
|                                                                       |
| Net Cost of Ops (calc 12..16) 0                                       |
|                                                                       |
| 18\. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0         |
|                                                                       |
| **30. Net Cost of Operations (calc 18+29) 0**                         |
+-----------------------------------------------------------------------+

**Illustrative Flow Chart**

**Aquatic Resources Trust Fund and Related TAFS**

The following flow chart illustrates flows between the Aquatic Resources
Trust Fund (Treasury-Managed Trust Fund) and related TAFS subject to
this guidance. The list is not intended to be all inclusive, and it in
no way depicts all of the activity that occurs among the listed TAFS.
All flows represent SF 1151 Nonexpenditure Transfers.

**Illustrative Flow Chart**

**Railroad Retirement Board**

The following flow chart illustrates examples of Railroad Retirement
Board TAFS subject to this guidance. The list is not intended to be all
inclusive, and it in no way depicts all of the activity that occurs
among the listed TAFS. All flows represent SF 1151 Nonexpenditure
Transfers.

**Illustrative Flow Chart**

**Department of Energy**

The following flow chart illustrates examples of Department of Energy
TAFS subject to this guidance. The list is not intended to be all
inclusive, and it in no way depicts all of the activity that occurs
among the listed TAFS. All flows represent SF 1151 Nonexpenditure
Transfers.

[^1]: TFM Vol. I Part 2 - Chapter 2000

[^2]: As defined in the Analytical Perspectives of the Budget of the
    U.S. Government, Chapter 15.

[^3]: USSGL TFM S2-03-02 (as updated), USSGL Account Attributes Required
    for FACTS II Reporting of Detailed Financial Information

[^4]: This scenario illustrates activities between "Trust Fund A" and
    "Trust Fund B" for illustrative purposes only. The same concept also
    applies to transfers between two special funds and transfers between
    a special fund and another Federal fund, **where investment
    authority is involved**.

[^5]: The transactions in this scenario combine the activity of the
    receipt and expenditure accounts. The receipt-expenditure account
    relationship among trust funds is described in more detail in the
    Federal Trust Fund Accounting Guide.

[^6]: Trust and special funds may or may not be subject to
    apportionment. Refer to Section III - Accounting Transactions of TFM
    S2-03-02 (as updated) for more comprehensive transactions.

[^7]: For illustrative purposes, assume Trust Fund A has the authority
    to invest. This is a basic transaction to illustrate that the
    receipts collected are immediately invested. No further investment
    activity is reflected in this scenario. Refer to Scenario IV, Trust
    Fund Investments, of the Federal Trust Fund Accounting Guide as well
    as Section III - Accounting Transactions of TFM S2-03-02 (as
    updated) for more detailed guidance on investments.

[^8]: The USSGL entries for budgetary fund control and obligations for
    trust funds are the same as those published in TFM S2-03-02 (as
    updated). For purposes of illustration, only the final results are
    shown here.

[^9]: This step may be skipped for activity that goes directly to
    expended authority (USSGL 49xx series).

[^10]: For illustrative purposes, assume budget authority is classified
    as mandatory. For proper reporting of discretionary budget
    authority, refer to OMB Circular No. A-11.

[^11]: For illustrative purposes, assume budget authority is classified
    as mandatory. For proper reporting of discretionary budget
    authority, refer to OMB Circular No. A-11.