> **This scenario addresses invested available trust TAFS with
> unobligated funds not subject to apportionment and excludes the
> Treasury managed Trust funds. It displays use of USSGL account 4382 -
> Rescission -- New Budget Authority - Special and Trust TAFS Designated
> by Treasury as Available.**
>
> USSGL account 4386 - Authority Permanently Unavailable for Obligation
> Pursuant to Public Law - Special and Trust TAFS designated by Treasury
> as Available must be used in place of USSGL 4382 if OMB directs
> agencies to report rescissions as reductions in the SF-133 line 6E and
> the corresponding lines of the Schedule P. USSGL 4383 -- Rescission --
> Prior Year -- Special and Trust TAFS designated by Treasury as
> Available may also be used with this scenario since there can be
> unobligated balances at year-end. USSGL accounts 4382, 4383 and 4386
> will be available for use in FY 2003. USSGL account 4384 will be
> available for use in FY 2002.

**YEAR 1**

1\. Record appropriated receipts from Federal sources into a trust fund.
The receipts are deposited into an available trust fund receipt account,
and are automatically credited to the corresponding expenditure account.
(TC A186)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 10,000  | 10,000  |
|                                                 |         |         |
| 4114 Appropriated Trust or Special Fd Receipts  |         |         |
|                                                 |         |         |
| 4620 Unobligated Funds Not Subject to           |         |         |
| Apportionment                                   |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 10,000  | 10,000  |
|                                                 |         |         |
| 1010 Fund Balance with Treasury                 |         |         |
|                                                 |         |         |
| 5800 Tax Revenue Collected                      |         |         |
+-------------------------------------------------+---------+---------+

2\. Record the immediate investment of the receipts in US Treasury
Security at par value. (TC B124)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 10,000  | 10,000  |
|                                                 |         |         |
| 1610 Investments in US Treas Sec iss by PD      |         |         |
|                                                 |         |         |
| 1010 Fund Balance with Treasury                 |         |         |
+-------------------------------------------------+---------+---------+

3\. Record an enacted rescission of \$500. (TC A135)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 500     | 500     |
|                                                 |         |         |
| 4620 Unobligated Funds not Subject to           |         |         |
| Apportionment                                   |         |         |
|                                                 |         |         |
| 4382 Rescission -- New Budget Authority Sp & Tr |         |         |
| TAFS desig by Treas as Avail                    |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 10,000  | 500     |
|                                                 |         |         |
| 4114 Approp Trust or Special Fund Receipts      | 10,000  | [9,50   |
|                                                 |         | 0]{.und |
| 4382 Rescission -- New Budget Authority - Sp &  |         | erline} |
| Tr TAFS desig by Treas as Available             |         |         |
|                                                 |         | 10,000  |
| 4620 Unobligated Funds not Subject to           |         |         |
| Apportionment                                   |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 10,000  | [10,00  |
|                                                 |         | 0]{.und |
| 1610 Investments in US Treas Sec Iss by PD      | [       | erline} |
|                                                 | 0]{.und |         |
| 5800 Tax Revenue Collected                      | erline} | 10,000  |
|                                                 |         |         |
|                                                 | 10,000  |         |
+-------------------------------------------------+---------+---------+

**Closing Entries**

4\. To record the consolidation of actual net-funded resources. (TC
F204)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 10,000  | 10,000  |
|                                                 |         |         |
| 4201 Total Actual Resources Collected           |         |         |
|                                                 |         |         |
| 4114 Approp Trust or Sp Fd Receipt              |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

5\. To reclassify the rescission. (TC F246)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 500     | 500     |
|                                                 |         |         |
| 4382 Rescission -- New Budget Authority - Spec  |         |         |
| & Tr TAFS desig by Treas as Avail               |         |         |
|                                                 |         |         |
| 4384 Rescinded Amts Approp from Sp & Tr TAFS    |         |         |
| desig by Treas as avail                         |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

6\. To record the closing of revenues and expenses to cumulative results
of operations. (TC F228)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 10,000  | 10,000  |
|                                                 |         |         |
| 5800 Tax Revenue Collected                      |         |         |
|                                                 |         |         |
| 3310 Cumulative Results of Ops                  |         |         |
+-------------------------------------------------+---------+---------+

POST-CLOSING TRIAL BALANCE YEAR 1

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 10,000  | 500     |
|                                                 |         |         |
| 4201 Total Actual Resources Collected           | 10,000  | [9,50   |
|                                                 |         | 0]{.und |
| 4384 Rescinded Amts Approp from Sp & Tr TAFS    |         | erline} |
| desig by Treas as avail                         |         |         |
|                                                 |         | 10,000  |
| 4620 Unobligated Funds Not Subject to Apport    |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 10,000  | [10,00  |
|                                                 |         | 0]{.und |
| 1610 Invest in US Treas Sec iss by PD           | [       | erline} |
|                                                 | 0]{.und |         |
| 3310 Cumulative Results of Operations           | erline} | 10,000  |
|                                                 |         |         |
|                                                 | 10,000  |         |
+-------------------------------------------------+---------+---------+

**[SF-2108 YEAR 1]{.underline}**

**Column 5** 1010 0

**Column 6** 1610 10,000

**Column 11** 4382 500

4620 9,500

**Columns 4+5+6+7+8-9-10 = Column 11**

**BPD: 0+0+10,000+0+0+0 = 500+9,500**

**SF 133 Report on Budget Execution and Budgetary Resources YEAR 1**

**Line** Budget Authority

**Line 1A** Appropriations

> 4114E (10,000) [10,000]{.underline}

**Total Line 1** 10,000

**Line 5** Temporarily not avail pursuant to P.L.

**Line 6B** Enacted rescissions (4382E) (500)

**Line 6E** Pursuant to Public Law xxx-xxx

**Line 7** Total budgetary resources 9,500

**Line 9B** Exempt from apportionment (4620E) [9,500]{.underline}

**Line 11** Total status of budgetary resources 9,500

**Schedule N Unavailable Collections YR 1**

0199 Balance, start of year 0 From prior year Schedule N, Line 0799

02XX Receipts [10,000]{.underline} From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (10,000) From Sch P, this scenario lines 6026

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts Sch N

0620 Reduction pursuant to Public Law [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 500

**Schedule P Program and Financing YEAR 1**

2200 New budget authority (gross) (line 6250) 9,500

2395 Total new obligations (-) (line 1000) 0

6026 Appropriation (trust fund) (4114E) 10,000

6035 Appropriation rescinded (-) (4382E) [(500]{.underline})

6250 Appropriation, (total) [9,500]{.underline}

7240 Obligated balance, soy 0

7310 Total new obligations (+) (line 1000) 0

7440 Obligated balance, eoy 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 9,500

9000 Outlays (net) 0

9201 Total investments, soy: Federal securities (1610B) 0

9202 Total investments, eoy: Federal securities (1610E) 10,000

**\
**

**Form and Content Balance Sheet YEAR 1**

Assets

Intragovernmental

2\. Investments 1610E [10,000]{.underline}

6\. Total Intragovernmental [10,000]{.underline}

15\. Total assets 10,000

Net Position

30\. Cumulative results of operations (3310E) [10,000]{.underline}

31\. Total net position [10,000]{.underline}

32\. Total liabilities and net position 10,000

**Form and Content Statement of Net Cost YEAR 1**

Program Costs

1.  Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0]{.underline}
>
> 6\. Net costs with the public [0]{.underline}

7\. Total net cost [0]{.underline}

10\. Net Cost of Operations 0

**Form and Content Statement of Changes in Net Position Receipt YEAR 1**

CumRes UnexAp

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 10,000 0

> [0 0]{.underline}

16\. Total Financing Sources 10,000 0

17\. Net Cost of Operations [0 0]{.underline}

18\. Ending Balances 10,000 0

**Form and Content Statement of Financing YEAR 1**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 0

3.Obligations net of offsetting collections & recoveries (1-2) 0

4\. Less: Offsetting receipts (5800E) (10,000)

5\. Net Obligations (3-4) [10,000]{.underline}

11\. Total resources used to finance activities 10,000

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0

14\. Budgetary offsetting collections and receipts that do not affect
net cost of operations

14b. Other (5800E) 10,000

17.Total resources used to finance items not

part of the net cost of operations (12-16) 10,000

18. Total resources used to finance the net

> Cost of operations (11-17) 0

30\. Net Cost of Operations (18+29) 0

**YEAR 2**

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

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 500     | 500     |
|                                                 |         |         |
| 4384 Rescinded Amts Approp from Sp & Tr TAFS    |         |         |
| desig by Treas as Available                     |         |         |
|                                                 |         |         |
| 4620 Unobligated Funds Not Subject to           |         |         |
| Apportionment                                   |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

2\. Record appropriated receipts from Federal sources into a trust fund.
The receipts are deposited into an available trust fund receipt account,
and are automatically credited to the corresponding expenditure account.
(TC A186)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 6,000   | 6,000   |
|                                                 |         |         |
| 4114 Appropriated Trust or Special Fd Receipts  |         |         |
|                                                 |         |         |
| 4620 Unobligated Funds Not Subject to           |         |         |
| Apportionment                                   |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 6,000   | 6,000   |
|                                                 |         |         |
| 1010 Fund Balance with Treasury                 |         |         |
|                                                 |         |         |
| 5800 Tax Revenue Collected                      |         |         |
+-------------------------------------------------+---------+---------+

3\. Record the immediate investment of the receipts in US Treas Security
at par value. (TC B124)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 6,000   | 6,000   |
|                                                 |         |         |
| 1610 Investements in US Treas Sec iss by PD     |         |         |
|                                                 |         |         |
| 1010 Fund Balance with Treasury                 |         |         |
+-------------------------------------------------+---------+---------+

4\. Record a current year (year 2) enacted rescission of \$500. (TC
A218)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 500     | 500     |
|                                                 |         |         |
| 4620 Unobligated Funds not Subject to           |         |         |
| Apportionment                                   |         |         |
|                                                 |         |         |
| 4382 Rescission -- New Budget Authority - Sp &  |         |         |
| Tr TAFS desig by Treas as Avail                 |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 10,000  | 500     |
|                                                 |         |         |
| 4201 Total Actual Resources Collected           | 6,000   | [15,50  |
|                                                 |         | 0]{.und |
| 4114 Approp Trust or Special Fund Receipts      | 16,000  | erline} |
|                                                 |         |         |
| 4382 Rescission -- New Budget Authority - Sp &  |         | 16,000  |
| Tr TAFS desig by Treas as Available             |         |         |
|                                                 |         |         |
| 4620 Unobligated Funds not Subject to           |         |         |
| Apportionment                                   |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 16,000  | 10,000  |
|                                                 |         |         |
| 1610 Investments in US Treas Sec Iss by PD      | [       | [6,00   |
|                                                 | 0]{.und | 0]{.und |
| 3310 Cumulative Results of Operations           | erline} | erline} |
|                                                 |         |         |
| 5800 Tax Revenue Collected                      | 16,000  | 16,000  |
+-------------------------------------------------+---------+---------+

**Closing Entries**

5\. To record the consolidation of actual net-funded resources. (TC
F204)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 6,000   | 6,000   |
|                                                 |         |         |
| 4201 Total Actual Resources Collected           |         |         |
|                                                 |         |         |
| 4114 Approp Trust or Sp Fd Receipt              |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

6\. To reclassify the rescission. (TC F246)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 500     | 500     |
|                                                 |         |         |
| 4382 Rescission -- New Budget Authority - Spec  |         |         |
| & Tr TAFS desig by Treas as Avail               |         |         |
|                                                 |         |         |
| 4384 Rescinded Amts Approp from Sp & Tr TAFS    |         |         |
| desig by Treas as avail                         |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+

7\. To record the closing of revenues and expenses to cumulative results
of operations. (TC F228)

+-------------------------------------------------+---------+---------+
| # Budgetary                                     |         |         |
|                                                 |         |         |
| No entry.                                       |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 6,000   | 6,000   |
|                                                 |         |         |
| 5800 Tax Revenue Collected                      |         |         |
|                                                 |         |         |
| 3310 Cumulative Results of Ops                  |         |         |
+-------------------------------------------------+---------+---------+

POST-CLOSING TRIAL BALANCE YEAR 2

+-------------------------------------------------+---------+---------+
| # Budgetary                                     | 16,000  | 500     |
|                                                 |         |         |
| 4201 Total Actual Resources Collected           | 16,000  | [15,50  |
|                                                 |         | 0]{.und |
| 4384 Rescinded Amts Approp from Sp & Tr TAFS    |         | erline} |
| desig by Treas as avail                         |         |         |
|                                                 |         | 16,000  |
| 4620 Unobligated Funds Not Subject to Apport    |         |         |
+-------------------------------------------------+---------+---------+
| # Proprietary                                   | 16,000  | [16,00  |
|                                                 |         | 0]{.und |
| 1610 Invest in US Treas Sec iss by PD           | [       | erline} |
|                                                 | 0]{.und |         |
| 3310 Cumulative Results of Operations           | erline} | 16,000  |
|                                                 |         |         |
|                                                 | 16,000  |         |
+-------------------------------------------------+---------+---------+

**[SF-2108 YEAR 2]{.underline}**

**Column 5** 1010 0

**Column 6** 1610 16,000

**Column 11** 4382 500

4620 15,500

**Columns 4+5+6+7+8-9-10 = Column 11**

**BPD: 0+0+16,000+0+0+0 = 500+15,500**

**SF 133 Report on Budget Execution and Budgetary Resources YEAR 2**

**Line** Budget Authority

**Line 1A** Appropriations

4114E+4384E-B(6,000+(0-(500)) [6,500]{.underline}

**Total Line 1** 6,500

**Line 2A** Unobligated balance, beginning of period

(4201B+4384B) (10,000+(500)) 9,500

**Line 5** Temporarily not avail pursuant to P.L.

**Line 6B** Enacted rescissions (4382E) (500)

**Line 6E** Pursuant to Public Law xxx-xxx

**Line 7** Total budgetary resources 15,500

**Line 9B** Exempt from apportionment (4620E) [15,500]{.underline}

**Line 11** Total status of budgetary resources 15,500

**Schedule N Unavailable Collections YR 2**

0199 Balance, start of year 500 From prior year Schedule N, Line 0799

02XX Receipts [6,000]{.underline} From Schedule R

0400 Total: balances & collections 6,500 SUM

05XX Appropriations (-) (6,500) From Sch P, this scenario lines 6026

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts Sch N

0620 Reduction pursuant to Public Law [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 500

**Schedule P Program and Financing YEAR 2**

2140 Unob bal carried fwd, start of year (+) (4201B+4384B)
(10,000+(500)) 9,500

2200 New budget authority (gross) (line 6250) [6,000]{.underline}

2390 Total budgetary resources available for obligation 15,500

2395 Total new obligations (-) (line 1000) [0]{.underline}

2440 Unob bal end of year 15,500

6026 Appropriation (trust fund) (4114E+4384E-B) (6,000+(0-(500)) 6,500

6035 Appropriation rescinded (-) (4382E) [(500]{.underline})

6250 Appropriation, (total) [6,000]{.underline}

7240 Obligated balance, soy 0

7310 Total new obligations (+) (line 1000) 0

7440 Obligated balance, eoy 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 15,500

9000 Outlays (net) 0

9201 Total investments, soy: Federal securities (1610B) 10,000

9202 Total investments, eoy: Federal securities (1610E) 16,000

**\
**

**Form and Content Balance Sheet YEAR 2**

Assets

Intragovernmental

2\. Investments 1610E [16,000]{.underline}

6\. Total Intragovernmental [16,000]{.underline}

15\. Total assets 16,000

Net Position

30\. Cumulative results of operations (3310E) [16,000]{.underline}

31\. Total net position [16,000]{.underline}

32\. Total liabilities and net position 16,000

**Form and Content Statement of Net Cost YEAR 2**

Program Costs

2.  Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0]{.underline}
>
> 6\. Net costs with the public [0]{.underline}

7\. Total net cost [0]{.underline}

10\. Net Cost of Operations 0

**Form and Content Statement of Changes in Net Position Receipt YEAR 2**

CumRes UnexAp

1\. Beginning balances (3310B) 10,000 0

2\. Prior period adjustments [0]{.underline}

3\. Beginning balances, as adjusted 10,000 0

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 6,000 0

> [0 0]{.underline}

16\. Total Financing Sources 16,000 0

17\. Net Cost of Operations [0 0]{.underline}

18\. Ending Balances 16,000 0

**Form and Content Statement of Financing YEAR 2**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 0

3.Obligations net of offsetting collections & recoveries (1-2) 0

4\. Less: Offsetting receipts (5800E) (6,000)

5\. Net Obligations (3-4) [6,000]{.underline}

11\. Total resources used to finance activities 6,000

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0

14\. Budgetary offsetting collections and receipts that do not affect
net cost of operations

14b. Other (5800E) [6,000]{.underline}

17.Total resources used to finance items not

part of the net cost of operations (12-16) 6,000

18.Total resources used to finance the net

> Cost of operations (11-17) [0]{.underline}

30\. Net Cost of Operations (18+29) 0