# Prelude

This document illustrates the FY 2000 INTERIM GUIDANCE for authority
temporarily precluded from obligation. The guidance is applicable to
Treasury Appropriation Fund Symbols (TAFS) that have authority that
becomes precluded either during the year (i.e. by legislation) or at the
end of the year (i.e. certain trust funds whose receipts are immediately
appropriated, but precluded from obligation by a provision of law, such
as a benefit formula or limitation). Furthermore, it is specific to TAFS
that include both of the following in the President\'s Budget: a)
Schedule on Unavailable Collections (Schedule N) located directly above
the Program and Financing Schedule (P&F), and b) one or more of the
following lines reported on the P&F: 6045, 6845, 6028, 6826, 6926. The
transactions are effective immediately.

PLEASE NOTE that this is interim guidance, and not all TAFS using SGL
account 4395 - Authority Unavailable Pursuant to Public Law-Temporary
are subject to this accounting treatment. For example, TAFS that do NOT
have a Schedule N in the Budget will not follow this guidance.
Additionally, TAFS that do not report on the P&F lines mentioned above
may not be subject to this guidance.

[RECLASSIFICATION ENTRY for FY 2001]{.underline}

New accounts that were proposed to the SGL Board on February 17, 2000
for this activity will be effective in FY 2001, and are presented in a
separate scenario. When the new accounts become effective, Treasury
Appropriation Fund Symbols subject to this guidance should make the
following one-time only RECLASSIFICATION ENTRY:

4395 Authority Unavailable Pursuant to Public Law -- Temporary xxx

(new) 4397 Receipts and Appropriations Temporarily Precluded from
Obligation xxx

\- or - (new) 4398 Offsetting Collections Temporarily Precluded from
Obligation xxx

This reclassification entry is to occur **post-closing**, and **prior**
to the FY 2001 Quarter 1 FACTS II submission. In other words, for
Quarter 4 FY 2000, submit the ending balance of SGL account 4395 (as
well as the beginning balance). Then, for Quarter 1 FY 2001, AFTER
posting the reclassification entry, submit the beginning balance of the
new SGL accounts (4397, 4398). (The beginning balance of 4395 relative
to this activity will be zero.)

**[Year 1]{.underline}**

+-----------------------------------------------------------------------+
| **1. To record appropriated receipts into a trust fund.**             |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 1010 Fund Balance with Treasury 500                                   |
|                                                                       |
| > 5800G Tax Revenue Collected 500                                     |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4114 Appropriated Trust or Special Fund Receipts 500                  |
|                                                                       |
| > 4620 Unobligated Funds Not Subject to Apportionment 500             |
+-----------------------------------------------------------------------+
| **2. To record offsetting collections (Federal) received by trust     |
| fund for work performed under the Economy Act.**                      |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 1010 Fund Balance with Treasury 700                                   |
|                                                                       |
| > 5200 Revenue from Services Provided 700                             |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4252 Reimbursements and Other Income Earned - Collected 700           |
|                                                                       |
| > 4450 Unapportioned Authority 700                                    |
+-----------------------------------------------------------------------+
| 3.  **To record obligation, expenditure and disbursement of funds     |
|     against portion of receipts collected in transaction 1.**         |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 6100N Operating Expenses/Program Costs 225                            |
|                                                                       |
| > 1010 Fund Balance with Treasury 225                                 |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4620 Unobligated Funds Not Subject to Apportionment 225               |
|                                                                       |
| > 4902 Expended Authority - Paid 225                                  |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| 4.  **To record apportionment, allotment, and subsequent obligation,  |
|     expenditure and disbursement of funds against the offsetting      |
|     collections in transaction 2.**                                   |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 6100N Operating Expenses/Program Costs 75                             |
|                                                                       |
| > 1010 Fund Balance with Treasury 75                                  |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4450 Unapportioned Authority 75                                       |
|                                                                       |
| > 4510 Apportionments 75                                              |
|                                                                       |
| 4510 Apportionments 75                                                |
|                                                                       |
| > 4610 Allotments - Realized Resources 75                             |
|                                                                       |
| 4610 Allotments - Realized Resources 75                               |
|                                                                       |
| > 4801 Unexpended Obligations - Unpaid 75                             |
|                                                                       |
| 4801 Unexpended Obligations - Unpaid 75                               |
|                                                                       |
| > 4902 Expended Authority - Paid 75                                   |
+-----------------------------------------------------------------------+
| **ADJUSTING ENTRIES:**                                                |
|                                                                       |
| **A1) To record appropriated receipts temporarily precluded from      |
| obligation.**                                                         |
|                                                                       |
| 4620 Unobligated Funds Not Subject to Apportionment 275               |
|                                                                       |
| > *4395 Authority Unavailable Pursuant to Public Law -- Temporary\*   |
| > 275*                                                                |
|                                                                       |
| **A2) To record offsetting collections temporarily precluded from     |
| obligation.**                                                         |
|                                                                       |
| 4450 Unapportioned Authority 625                                      |
|                                                                       |
| > *4395 Authority Unavailable Pursuant to Public Law -- Temporary\*   |
| > 625*                                                                |
|                                                                       |
| *\*Note: For FY 2000, receipts and offsetting collections temporarily |
| precluded from obligation must be tracked separately for proper       |
| Program &Financing reporting.*                                        |
+-----------------------------------------------------------------------+

**[Year 1]{.underline}**

**Budgetary**

**Pre-Closing Adjusted Trial Balance (FACTS II ATB)**

  ------------------- ------------------------- -------------------------
  4114                500                       

  4252                700                       

  *4395*                                        *900*

  4902                                          300

                      1,200                     1,200
  ------------------- ------------------------- -------------------------

**Budgetary Closing Entries:**

C1. To consolidate resources

#### 4201 Total Actual Resources - Collected 1,200

> 4114 Approp Trust or Sp Fd Receipts 500
>
> 4252 Reimb and Other Inc Earned - Coll 700

C2. To close expended authority paid

4902 Expended Authority - Paid 300

> 4201 Total Actual Resources - Collected 300

**Budgetary Post-Closing Trial Balance**

  ------------------- ------------------------- -------------------------
  4201                900                       

  *4395*                                        900

                      900                       900
  ------------------- ------------------------- -------------------------

**[Year 1]{.underline}**

**Proprietary**

**Pre-Closing Adjusted Trial Balance (FACTS I ATB)**

  ------------------- ------------------------- -------------------------
  1010                900                       

  5800                                          500

  5200                                          700

  6100                300                       

                      1,200                     1,200
  ------------------- ------------------------- -------------------------

**Proprietary Closing Entries:**

C1. To close revenues and expenses into cumulative results of operations

5800 Tax Revenue Collected 500

5200 Revenue fr Services Prov 700

3310 Cum. Results of Operations 900

> 6100 Operating Exp/Prog Costs 300

**Proprietary Post-Closing Trial Balance**

  ------------------- ------------------------- -------------------------
  1010                900                       

  3310                                          900

                      900                       900
  ------------------- ------------------------- -------------------------

**[Year 1]{.underline}**

**[SF 133 - Quarter 4]{.underline}**

1A Appropriations (4114E) 500

2A Unobligated balance brought forward 0

3A1 Spending authority from offsetting collections (4252E) 700

5 Temporarily not available pursuant to P.L. (**4395E-B**)
[(900)]{.underline}

**7 Total budgetary resources 300**

8A1 Obligations incurred, direct (4902E) 75

8A3 Obligations incurred, direct, not subj to apport (4902E) 225

9 Unobligated Balances Available [0]{.underline}

**11 Total Status of budgetary resources 300**

12\. Obligated Balance, net as of October 1

13\. Obligated Balance Transferred, net

14\. Obligated balance, net, end of period

15A. Disbursements (4902E) 300

15B. Collections (4252E) 700

**[FMS 2108]{.underline}**

Column 5 Post-closing unexpended balance (1010E) 900

Column 11 Unobligated balance (**4395E**) 900

**[Schedule P - Program & Financing]{.underline}**

**Obligations by Program Activity**

1000 Total New Obligations (4902E) 300

**Budgetary Resources Available for Obligation**

2200 New budget authority (gross) (sum 4000 to 6990) 300

2395 Total new obligations (-) (from line 1000) [(300)]{.underline}

2499 Total unobligated balance, end of year **0**

**New Budgetary Authority (Gross) Detail**

6027 Appropriation (trust fund, indefinite) (4114E) 500

6045 Portion precluded from obligation (-) (**4395E-B\***) (275)

6800 Discr spend authority from offsetting collections (4252E) 700

6845 Portion unavailable for obligation (-) (**4395E-B\***)
[(625)]{.underline}

7000 Total new budget authority (gross) (4114E+4252E+**4395E-B**)
**300**

*\*Note: For FY 2000, receipts (budget authority) and offsetting
collections temporarily precluded from obligation must be tracked
separately -- refer to Adjusting Entries (A1 and A2) on page 3.*

**[Year 1]{.underline} [Form and Content Reports]{.underline}**

+-----------------------------------------------------------------------+
| **[Balance Sheet]{.underline}**                                       |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1. Entity-Intragovernmental (1010E) 900                             |
|                                                                       |
| LIABILITIES & NET POSITION                                            |
|                                                                       |
| 8\. Cumulative Results of Operations (3310E) 900                      |
+-----------------------------------------------------------------------+
| **[Statement of Net Cost]{.underline}**                               |
|                                                                       |
| 1B1. Program Costs-Public-Production (6100E) 300                      |
|                                                                       |
| 1D. Less Earned Revenue (5200E) (700)                                 |
|                                                                       |
| 5\. Net Cost of Operations (calc) (400)                               |
+-----------------------------------------------------------------------+
| **[Statement of Changes in Net Position]{.underline}**                |
|                                                                       |
| 1\. Net Cost of Operations (400)                                      |
|                                                                       |
| 2B. Financing Sources-Taxes (5800E) 500                               |
|                                                                       |
| 9\. Net Position-End of Period (calc) 900                             |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **[Statement of Budgetary Resources]{.underline}**                    |
|                                                                       |
| 1A. Budg Auth - Approps (4114E) 500                                   |
|                                                                       |
| 3A1. Sp Auth from Off Coll (4252E) 700                                |
|                                                                       |
| 4B. Adj-Temp not Avail (**4395E-B**) [(900)]{.underline}              |
|                                                                       |
| 5\. Total Budgetary Resources 300                                     |
|                                                                       |
| 6\. Obligations Incurred (4902E) [300]{.underline}                    |
|                                                                       |
| 9\. Total Status of Resources 300                                     |
|                                                                       |
| 10\. Obligations Incurred (4902E) 300                                 |
|                                                                       |
| 11A1. Sp Auth from Off Coll (4252E) 700                               |
|                                                                       |
| 15\. Total Outlays (calc) (400)                                       |
+-----------------------------------------------------------------------+
| **[Statement of Financing]{.underline}**                              |
|                                                                       |
| 1A. Obligations Incurred (4902E) 300                                  |
|                                                                       |
| 1B1a.Earned Reimb Collected (4252E) [(700)]{.underline}               |
|                                                                       |
| 1J. Total (calc) (400)                                                |
|                                                                       |
| 5.Net Cost of Operations (calc) (400)                                 |
+-----------------------------------------------------------------------+

**[Year 2]{.underline}**

+-----------------------------------------------------------------------+
| **1. To record appropriated receipts into a trust fund.**             |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 1010 Fund Balance with Treasury 600                                   |
|                                                                       |
| > 5800G Tax Revenue Collected 600                                     |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4114 Appropriated Trust or Special Fund Receipts 600                  |
|                                                                       |
| > 4620 Unobligated Funds Not Subject to Apportionment 600             |
+-----------------------------------------------------------------------+
| **2a. To record obligation, expenditure and disbursement of funds.    |
| *Current year receipts do not cover expenses.***                      |
|                                                                       |
| Proprietary                                                           |
|                                                                       |
| 6100N Operating Expenses/Program Costs 750                            |
|                                                                       |
| > 1010 Fund Balance with Treasury 750                                 |
|                                                                       |
| Budgetary                                                             |
|                                                                       |
| 4620 Unobligated Funds Not Subject to Apportionment 750               |
|                                                                       |
| > 4902 Expended Authority - Paid 750                                  |
|                                                                       |
| \- and -                                                              |
|                                                                       |
| **2b. To record authority made available from previously unavailable  |
| balances.**                                                           |
|                                                                       |
| *4395 Authority Unavailable Pursuant to Public Law -- Temporary 150*  |
|                                                                       |
| > 4620 Unobligated Funds Not Subject to Apportionment 150             |
+-----------------------------------------------------------------------+

**[Year 2]{.underline}**

**BUDGETARY**

**Pre-Closing Adjusted Trial Balance (FACTS II ATB)**

  ------------------- ------------------------- -------------------------
  4114                600                       

  4201                900                       

  4395                                          750

  4902                                          750

                      1,500                     1,500
  ------------------- ------------------------- -------------------------

**Budgetary Closing Entries:**

C1. To consolidate resources and close expended authority paid

4902 Expended Authority - Paid 750

> 4114 Approp Trust or Sp Fd Receipts 600

## 4201 Total Actual Resources - Coll 150

C2. To reduce balances prev precluded from obligation by amt needed to
cover current year obligations

**Budgetary Post-Closing Trial Balance**

  ------------------- ------------------------- -------------------------
  4201                750                       

  4395                                          750

                      750                       750
  ------------------- ------------------------- -------------------------

**[Year 2]{.underline}**

**PROPRIETARY**

**Pre-Closing Adjusted Trial Balance (FACTS I ATB)**

  -------------------- -------------------------- ------------------------
  1010                 750                        

  5800                                            600

  6100                 750                        

  3310                                            900

                       1,500                      1,500
  -------------------- -------------------------- ------------------------

**Proprietary Closing Entries:**

C1. To close revenues and expenses into cumulative results of operations

5800 Tax Revenue Collected 600

### 3310 Cumulative Results of Operations 150

> 6100 Operating Exp/Prog Costs 750

**Proprietary Post-Closing Trial Balance**

  -------------------- -------------------------- ------------------------
  1010                 750                        

  3310                                            750

                       750                        750
  -------------------- -------------------------- ------------------------

**[Year 2]{.underline}**

**[SF 133 - Quarter 4]{.underline}**

1A Appropriations (4114E) 600

2A Unobligated balance brought forward (4201B+**4395B**) 0

3A1 Spending authority from offsetting collections

5 Temporarily not available pursuant to P.L. (**4395E-B**) -
[(150)]{.underline}\*

**7 Total budgetary resources 750**

8A3 Obligations incurred, direct, not subj to apport (4902E) 750

9 Unobligated Balances Available [0]{.underline}

**11 Total Status of budgetary resources 750**

12\. Obligated Balance, net as of October 1

13\. Obligated Balance Transferred, net

14\. Obligated balance, net, end of period

15A. Disbursements (4902E) 750

\*NOTE: Line 5 is typically a negative amount; however, for interim
purposes, as illustrated above, it may be a positive amount. For
**Quarter 4** of **FY 2000**, if line 5 results in a positive amount,
FACTS II will require a footnote to SGL account 4395. Details of the
footnote are forthcoming.

**[FMS 2108]{.underline}**

Column 5 Post-closing unexpended balance (1010E) 750

Column 11 Unobligated balance (**4395E**) 750

**[Schedule P - Program & Financing]{.underline}**

**Obligations by Program Activity**

1000 Total New Obligations (4902E) 750

**Budgetary Resources Available for Obligation**

2200 New budget authority (gross) (sum 4000 to 6990) 750

2395 Total new obligations (-) (from line 1000) [(750)]{.underline}

2499 Total unobligated balance, end of year **0**

**New Budgetary Authority (Gross) Detail**

6027 Appropriation (trust fund, indefinite) (4114E) 600

6028 Appropriation (unavailable balances) (**4395E) Debit balances only;
Portion related to receipts** 75

6045 Portion precluded from obligation (-) (4395E-B) (Credit balances
only)

6800 Discr spend authority from offsetting collections

6826/6926 From off. coll. (unavail. bal.) (**4395E**) **Debit balances
only; Portion related to offsetting collections** 75

6845 Portion unavailable for obligation (-) (4395E-B) (Credit balances
only)

7000 Total new budget authority (gross) (4114E+4252E+**4395E-B**)
**750**

**[Year 2]{.underline} [Form and Content Reports]{.underline}**

+-----------------------------------------------------------------------+
| **[Balance Sheet]{.underline}**                                       |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1. Entity-Intragovernmental (1010E) 750                             |
|                                                                       |
| LIABILITIES & NET POSITION                                            |
|                                                                       |
| 8\. Cumulative Results of Operations (3310E) 750                      |
+-----------------------------------------------------------------------+
| **[Statement of Net Cost]{.underline}**                               |
|                                                                       |
| 1B1. Program Costs-Public-Production (6100E) 750                      |
|                                                                       |
| 5\. Net Cost of Operations (calc) 750                                 |
+-----------------------------------------------------------------------+
| **[Statement of Changes in Net Position]{.underline}**                |
|                                                                       |
| 1\. Net Cost of Operations 750                                        |
|                                                                       |
| 2B. Financing Sources-Taxes (5800E) 600                               |
|                                                                       |
| 8\. Net Position-Beg of Period (3310B) 900                            |
|                                                                       |
| 9\. Net Position-End of Period (calc) 750                             |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **[Statement of Budgetary Resources]{.underline}**                    |
|                                                                       |
| 1A. Budg Auth - Approps (4114E) 600                                   |
|                                                                       |
| 2A. Unob Bal - Brought Forward (4201B, 4395B) 0                       |
|                                                                       |
| 4B. Adj-Temp not Avail (**4395E-B**) -[(150)]{.underline}             |
|                                                                       |
| 5\. Total Budgetary Resources 750                                     |
|                                                                       |
| 6\. Obligations Incurred (4902E) [750]{.underline}                    |
|                                                                       |
| 9\. Total Status of Resources 750                                     |
|                                                                       |
| 10\. Obligations Incurred (4902E) 750                                 |
|                                                                       |
| 15\. Total Outlays (calc) 750                                         |
+-----------------------------------------------------------------------+
| **[Statement of Financing]{.underline}**                              |
|                                                                       |
| 1A. Obligations Incurred (4902E) 750                                  |
|                                                                       |
| 1J. Total (calc) 750                                                  |
|                                                                       |
| 5.Net Cost of Operations (calc) 750                                   |
+-----------------------------------------------------------------------+