Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 1 of 15 Released: December, 2004

Background

OMB Circular No. A-11 separates reductions into two basic categories. These categories 

are temporary and permanent. Reductions of spending authority from offsetting 

collections are generally considered temporary. 

Use the following scenario to temporarily reduce budget authority derived from spending 

authority from offsetting collections. Beginning in FY 2005, there are two USSGL 

accounts available for posting temporary reductions of spending authority from offsetting 

collections. These accounts crosswalk to SF-133, line 5 and multiple Schedule P lines, 

numbered XX37 or XX38. Refer to OMB Circular No. A-11, (2004) for further details. 

4382 Temporary Reduction – New Budget Authority

4383 Temporary Reduction – Prior Year Balances

As with all temporary reductions, the budget authority as originally provided remains as 

the gross amount of budget authority, while the reduction is reflected separately. When 

combined to compute the total budgetary resources, the amount is shown net. It is 

especially important to note, temporary reductions are not lost as potential resources of 

the Treasury Appropriation Fund Symbol (TAFS) forever. Instead, amounts temporarily 

reduced are returned to the fund through a post-closing reclassification entry to USSGL 

account 4384 Temporary Reductions Returned By Appropriation. The amount in 

USSGL 4384 is brought forward in the next year and should be classified to properly 

reflect the availability of the resource. The availability of the resources is determined by 

law and/or OMB.

For report presentation purposes, the fund in this scenario is considered discretionary and 

does not expire in year 1 or year 2. In year 1, USSGL account 4382 Temporary 

Reduction – Current Year Authority is used to reflect a reduction of new budget authority 

provided by spending authority from offsetting collections. Similarly, a reduction of 

prior-year balances derived from spending authority from offsetting collections is 

reflected in USSGL account 4383 Temporary Reduction – Prior Year Balances in year 2.

Form and Content financial statements are not displayed since the proprietary accounts 

are not directly impacted by temporary reductions of spending authority from offsetting 

collections. 
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 2 of 15 Released: December, 2004

1. To record anticipated reimbursements.

DR CR TC

Budgetary Entry

4210 Anticipated Reimbursements and Other Income

4450 Unapportioned Authority

Proprietary Entry

No entry.

10,000

10,000 A302

2. To record apportionment of anticipated reimbursements as not available.

DR CR TC

Budgetary Entry

4450 Unapportioned Authority

 4590 Apportionments Unavailable – Anticipated Resources 

– Program Subject to Apportionment

Proprietary Entry

No entry.

10,000

10,000 A118

3a. To record unfilled customer orders without advance. 

DR CR TC

Budgetary Entry

4221 Unfilled Customer Orders Without Advance

4210 Anticipated Reimbursements and Other Income

Proprietary Entry

No entry.

8,000

8,000 A304

3b. To realize anticipated authority. 

DR CR TC

Budgetary Entry

4590 Apportionments Unavailable – Anticipated Resources –

 Program Subject to Apportionment

4510 Apportionments

Proprietary Entry

No entry.

8,000

8,000 A122

4a. To record unfilled customer orders with advance. 

DR CR TC

Budgetary Entry

4222 Unfilled Customer Orders With Advance

4210 Anticipated Reimbursements and Other Income

Proprietary Entry

1010 Fund Balance With Treasury

2310 Advances From Others

2,000

2,000

2,000

2,000

C182
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 3 of 15 Released: December, 2004

4b. To realize anticipated authority. 

DR CR TC

Budgetary Entry

4590 Apportionments Unavailable – Anticipated Resources –

 Program Subject to Apportionment

4510 Apportionments

Proprietary Entry

No entry.

2,000

2,000 A122

5. To record an allotment of the apportioned authority.

DR CR TC

Budgetary Entry

4510 Apportionments

 4610 Allotments – Realized Resources

Proprietary Entry

No entry.

10,000

10,000 A120

6. To record a reduction of new budget authority derived from spending authority from offsetting 

collections. NOTE: Use authority type attribute (S) to properly classify the reduction on budgetary 

reports.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4382 (S) Temporary Reduction – New Budget Authority

Proprietary Entry

No entry.

500

500 A135

7. To record an undelivered order, unpaid of authority previously allotted.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

 4801 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

No entry.

4,500

4,500 B204

8. To record the delivery of goods or services and accrue a liability.

DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

 4901 Delivered Orders, Obligations, Unpaid

Proprietary Entry

6100 Operating Expenses/Program Costs

 2110 Accounts Payable

4,000

4,000

4,000

4,000

B302
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 4 of 15 Released: December, 2004

9. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

4251 Reimbursements & Other Income Earned – Receivable

 4221 Unfilled Customer Orders Without Advance

Proprietary Entry

1310 Accounts Receivable

 5200 Revenue From Services Provided

7,000

7,000

7,000

7,000

A310

10. To record receipt of payment from federal customers.

DR CR TC

Budgetary Entry

4252 Reimbursements and Other Income Earned - Collected

 4251 Reimbursements & Other Income Earned –

 Receivable

Proprietary Entry

1010 Fund Balance With Treasury

 1310 Accounts Receivable

4,000

4,000

4,000

4,000

C186

11. To record a valid disbursement.

DR CR TC

Budgetary Entry

4901 Delivered Orders – Obligations, Unpaid

 4902 Delivered Orders – Obligations, Paid

Proprietary Entry

2110 Accounts Payable

 1010 Fund Balance With Treasury

2,500

2,500

2,500

2,500

B110

Pre-Closing Adjusted Trial Balance

YEAR 1 DR CR

BUDGETARY

4221 Unfilled Customer Orders Without Advance

4222 Unfilled Customer Orders With Advance

4251 Reimbursements and Other Income Earned, Receivable

4252 Reimbursements and Other Income Earned, Collected

4382 (S) Temporary Reduction, New Budget Authority

4610 Allotments, Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

TOTAL

PROPRIETARY

1010 Fund Balance With Treasury

1310 Accounts Receivable

2110 Accounts Payable

2310 Advances From Others

5200 Revenue From Services Provided

6100 Operating Expenses/Program Costs

TOTAL

1,000

2,000

3,000

4,000

 0

10,000

 3,500

 3,000

 4,000

10,500

500

5,000

 500

1,500

2,500

10,000

 1,500

 2,000

 7,000

 0

10,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 5 of 15 Released: December, 2004

CLOSING ENTRIES

12. To reclassify the temporary reduction at year-end. NOTE: Use authority type attribute (S) to 

properly classify the reduction on budgetary reports.

DR CR TC

Budgetary Entry

4382(S) Temporary Reduction – New Budget Authority

4384 (S) Temporary Reduction Returned by Appropriation

Proprietary Entry

No entry.

500

500 F246

13. To record the consolidation of actual net-funded resources.

DR CR TC

Budgetary Entry

4201 Total Actual Resources – Collected

4252 Reimbursements & Other Income – Collected

Proprietary Entry

No entry.

4,000

4,000 F204

14. To record the closing of Unobligated balances to Unapportioned authority in a TAFS that is not 

expiring.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4450 Unapportioned Authority

Proprietary Entry

No entry.

5,000

5,000 F210

15. To record the closing of paid delivered orders to total actual resources.

DR CR TC

Budgetary Entry

4902 Expended Authority – Paid

 4201 Total Actual Resources – Collected

Proprietary Entry

No entry.

2,500

2,500 F214

16. To record the closing of revenue and expense accounts to cumulative results of operations

DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

5200 Revenue from Services Provided

3310 Cumulative Results of Operations

 6100 Operating Expenses/Program Costs

7,000

3,000

4,000

F228
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 6 of 15 Released: December, 2004

Post Closing Trial Balance

YEAR 1 DR CR

BUDGETARY

4201 Total Actual Resources Collected

4221 Unfilled Customer Orders without Advance

4222 Unfilled Customer Orders with Advance

4251 Reimbursements and Other Income Earned, Receivable

4384 (S) Temporary Reduction Returned by Appropriation

4450 Unapportioned Authority

4510 Apportionments

4590 Apports – Anticicpated Reimbursements – Programs Subject to Apport

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

TOTAL

PROPRIETARY

1010 Fund Balance With Treasury

1310 Accounts Receivable

2110 Accounts Payable

2310 Advances from Others

3310 Cumulative Results of Operations

TOTAL

1,500

1,000

2,000

3,000

 0

7,500

 3,500

 3,000

0

6,500

500

5,000

0

0

0

 500

1,500

7,500

 1,500

 2,000

 3,000

 6,500

USSGL-2108 Yearend Closing Statement YEAR 1

Column 5 1010E 3,500

Column 7 4251E 3,000

Column 8 4221E 1,000

Column 9 4801E 500

Column 10 4901E 1,500

Column 11 4610E 5,000

4382E 500

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

0+3,500+0+3,000+1,000+(500)+(1,500) = 5,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 7 of 15 Released: December, 2004

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 1

BUDGETARY RESOURCES 

3. Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 4,000

2. Receivable from Federal sources (4251E-B) 3,000

B. Change in unfilled customer orders

1. Advance received (4222 E-B) 2,000

2. Without advance from Federal sources (4221 E-B) 1,000

 F. Subtotal 10,000

5. Temporarily not available pursuant to Public Law___ (-) (4382”S”E) (500)

7. Total budgetary resources 9,500

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

B.Reimbursable (4801E-B+4901E-B+4902E) 4,500

9. Unobligated balance:

A. Apportioned

1. Balance currently available (4610E) 5,000

11. Total status of budgetary resources 9,500

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

14. Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) (3,000)

B. Unfilled customer orders from Federal sources (-) (4221E) (1,000)

C. Undelivered orders (+) (4801E) 500

D. Accounts payable (+) (4901E) 1,500

15. Outlays:

A. Disbursements (+) (4902E) 2,500

B. Collections (-) (4222E-B+4252E) (6,000)

Outlay Formula:

15A-15B = 8 – (3A+3B+3E+4A) + 12 +/- 13 – (-14A-14B+14C+14D)

2,500-6,000 = 4,500 – (10,000) +0 +/- 0 – (-3,000-1000+500+1500)

-3,500 = 4,500-10,000-(-2,000)

-3,500 = -5,500+2,000

-3,500 = -3,500

Temporary 

reduction on line 

5. Auth type “S” 

Attribute not

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 8 of 15 Released: December, 2004

BUDGET PROGRAM AND FINANCING (SCHEDULE P) PRIOR-YEAR ACTUAL COLUMN 

FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4901E-B+4902E) 4,500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (lines 4000..6962) 9,500

2395 Total new obligations (-) (same as 1000 opposite sign) (4,500)

2440 Unobligated balance carried forward, end of year (4610E) 1,000

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Spending Authority from offsetting collections (cash) (4222E-B+4252E) 6,000

6810 Chng. in uncoll, cust. Pymts. f/ Fed sources (unexp.) (4221E-B+4251E-B) 4,000

6837 Portion temporarily reduced (-) (4382E)(S)1 (500)

6890 Spending authority from offsetting collections (total discreationary) 9,500

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (line 1000) 4,500

7320 Total outlays (gross) (-) (4902E) (2,500)

7400 Chng in uncoll cust pymts f/Fed sources (unexp) (line 6810 opp sign) (4,000)

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) (2,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 2,500

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 6,000

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (Lines 2200-(8800..8845), (8895..8896) 3,500

9000 Outlays (net) Lines (8690..8698)-(8800..8845) (3,500)

 1 Line 6837 is used for illustrative purposes. OMB Circular No. A-11 (2004) provides lines 6837 and 6937 

for temporary reductions to spending authority from offsetting collections. The proper Schedule P line will 

be cross walked in FACTS II if the proper BEA category and Authority Type attributes are assigned to the 

transction. The transactions in this scenario are presumed to be related to discretionary authority from 

spending authority from offsetting collections.

Authority 

Type 

attribute 

“S” 

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 9 of 15 Released: December, 2004

Year 2

17. To return authority temporarily reduced in prior-year to unapportioned authority. NOTE: Use 

authority type attribute (S) to properly classify the reduction on budgetary reports.

DR CR TC

Budgetary Entry

4384 (S) Temporary Reduction Returned by Appropriation

4450 Unapportioned Authority

Proprietary Entry

No entry.

500

500 A108

18. To record apportionment of budget authority as authorized on an approved OMB SF-132. (The 

actual apportionment on the approved SF-132 will not always include the amount brought forward 

in 4384S – the classification of this amount depends upon legislative and/or OMB action.)

DR CR TC

Budgetary Entry

4450 Unapportioned Authority

 4510 Apportionments

Proprietary Entry

No entry.

5,500

5,500 A116

19. To record an allotment of the apportioned authority.

DR CR TC

Budgetary Entry

4510 Apportionments

 4610 Allotments – Realized Resources

Proprietary Entry

No entry.

5,500

5,500 A120

20. To record a reduction of prior-year balances derived from spending authority from offsetting 

collections. NOTE: Use authority type attribute (S) to properly classify the reduction on budgetary 

reports.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4383 (S) Temporary Reduction – Prior-Year Balances

Proprietary Entry

No entry.

100

100 A135

21. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

4251 Reimbursements & Other Income Earned – Receivable

 4221 Unfilled Customer Orders Without Advance

Proprietary Entry

1310 Accounts Receivable

 5200 Revenue from Services Provided

1,000

1,000

1,000

1,000

A310
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 10 of 15 Released: December, 2004

22. To record an undelivered order, unpaid of authority previously allotted.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

 4801 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

No entry.

2,000

2,000 B204

23. To record receipt of payment from federal customers.

DR CR TC

Budgetary Entry

4252 Reimbursements and Other Income Earned - Collected

 4251 Reimbursements & Other Income Earned – Rec.

Proprietary Entry

1010 Fund Balance With Treasury

 1310 Accounts Receivable

4,000

4,000

4,000

4,000

C186

24. To record the delivery of goods or services and accrue a liability.

DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

 4901 Delivered Orders, Obligations, Unpaid

Proprietary Entry

6100 Operating Expenses/Program Costs

 2110 Accounts Payable

2,500

2,500

2,500

2,500

B302

25. To record a valid disbursement.

DR CR TC

Budgetary Entry

4901 Delivered Orders – Obligations, Unpaid

 4902 Delivered Orders – Obligations, Paid

Proprietary Entry

2110 Accounts Payable

 1010 Fund Balance With Treasury

4,000

4,000

4,000

4,000

B110

26. To record revenue earned in the performing agency for goods or services performed on 

reimbursable orders without an advance.

DR CR TC

Budgetary Entry

4252 Reimbursements & Other Income Earned – Collected

 4222 Unfilled Customer Orders Without Advance

Proprietary Entry

2310 Advances from Others

 5200 Revenue from Services Provided

2,000

2,000

2,000

2,000

A310
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 11 of 15 Released: December, 2004

Pre Closing Trial Balance

YEAR 2 DR CR

BUDGETARY

4201 Total Actual Resources Collected

4221 Unfilled Customer Orders without Advance

4222 Unfilled Customer Orders with Advance

4251 Reimbursements and Other Income Earned, Receivable

4252 Reimbursements and Other Income Earned, Collected

4383 (S) Temporary Reduction, Prior-Year Authority

4384 (S) Temporary Reduction Returned by Appropriation

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

TOTAL

PROPRIETARY

1010 Fund Balance With Treasury

1310 Accounts Receivable

2110 Accounts Payable

2310 Advances from Others

3310 Cumulative Results of Operations

5200 Revenue from Services Provided

6100 Operating Expenses/Program Costs

TOTAL

1,500

0

0

0

6,000

 0

7,500

 3,500

 0

2,500

6,000

100

0

0

0

3,400

 0

0

4,000

7,500

 0

 0

3,000

3,000

 0

 6,000
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 12 of 15 Released: December, 2004

CLOSING ENTRIES

27. To reclassify the temporary reduction at year-end.

DR CR TC

Budgetary Entry

4383(S) Temporary Reduction – Prior-Year Balances

4384 (S) Temporary Reduction Returned by Appropriation

Proprietary Entry

No entry.

100

100 F246

28. To record the consolidation of actual net-funded resources.

DR CR TC

Budgetary Entry

4201 Total Actual Resources – Collected

4252 Reimbursements & Other Income – Collected

Proprietary Entry

No entry.

6,000

6,000 F204

29. To record the closing of Unobligated balances to Unapportioned authority in a TAFS that is not 

expiring.

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4450 Unapportioned Authority

Proprietary Entry

No entry.

3,400

3,400 F210

30. To record the closing of paid delivered orders to total actual resources.

DR CR TC

Budgetary Entry

4902 Expended Authority – Paid

 4201 Total Actual Resources – Collected

Proprietary Entry

No entry.

4,000

4,000 F214

31. To record the closing of revenue and expense accounts to cumulative results of operations

DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

5200 Revenue from Services Provided

3310 Cumulative Results of Operations

 6100 Operating Expenses/Program Costs

3,000

 500

2,500

F228
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 13 of 15 Released: December, 2004

Post Closing Trial Balance

YEAR 2 DR CR

BUDGETARY

4201 Total Actual Resources - Collected

4384 Temporary Reduction Returned by Appropriation

4450 Unapportioned Authority

TOTAL

PROPRIETARY

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

TOTAL

3,500

0 

3,500

 3,500

0

3,500

100

3,400

3,500

3,500

 3,500

USSGL-2108 Yearend Closing Statement YEAR 2

Column 5 1010E 3,500

Column 11 4610E, 4383E 3,500

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

0+3,500+0+0+0+(0)+(0) = 3,500
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 14 of 15 Released: December, 2004

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 2

BUDGETARY RESOURCES 

2.Unobligated balance:

A. Brought forward October 1 (4201B+4221B+4222B+4251B+

4384”S” B+4801B+4901B) 5,000

3. Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 6,000

2. Receivable from Federal sources (4251E-B) (3,000)

B.Change in unfilled customer orders

1. Advance received (4222 E-B) (2,000)

2. Without advance from Federal sources (4221 E-B) (1,000)

D. Previously unavailable (4384 “S” E-B) 500

F. Subtotal 500

5. Temporarily not available pursuant to Public Law___ (-) (4383”S”E) (100)

7. Total budgetary resources 5,400

STATUS OF BUDGETARY RESOURCES

8.Obligations incurred:

B.Reimbursable (4801E-B+4901E-B+4902E) 2,000

9.Unobligated balance:

A.Apportioned

1.Balance currently available (4610E) 3,400

11.Total status of budgetary resources 5,400

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net as of October 1 (4221B, 4251B, 4801B, 4901B) (2,000)

14.Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) 0

B. Unfilled customer orders from Federal sources (-) (4221E) 0

C.Undelivered orders (+) (4801E) 0

D.Accounts payable (+) (4901E) 0

15.Outlays:

A.Disbursements (+) (4902E) 4,000

B.Collections (-) (4222E-B+4252E) (4,000)

Outlay Formula:

15A-15B = 8 – (3A+3B+3E+4A) + 12 +/- 13 – (-14A-14B+14C+14D)

4,000-4,000 = 2,000 – (3,000-3000+0) +(2,000) +/- 0 – (-0-0+0+0)

0 = 2,000 – 0 + (2,000) + 0 - 0

0 = 0

Authority Type 

attribute “S” 

required.

4384 is part of 

beginning 

balance 

calculation . 

Auth type “S” 

attribute not

required

Temporary reduction 

on line 5. Auth type 

“S” attribute not

required.
Temporary Reduction

Reduction of Spending Authority from Offsetting Collections

Page 15 of 15 Released: December, 2004

BUDGET PROGRAM AND FINANCING (SCHEDULE P) PRIOR-YEAR ACTUAL COLUMN 

FOR YEAR 2 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4901E-B+4902E) 2,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of year 

(4201B+4221B+4222B+4251B+4384”S”B+4801B+4901B) 5,000

2200 New budget authority (gross) (lines 4000..6990) 400

2395 Total new obligations (-) (same as 1000 opposite sign)) (2,000)

2440 Unobligated balance carried forward, end of year (4610E) 3,400

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Spending Authority from Offsetting collections (cash) (4222E-B+4252E) 4,000

6810 Chng in uncoll cust pymts f/ Fed sources (unexp) (4221E-B+4251E-B) (4,000)

6826 From offsetting collections (unavailable balances) (4384 “S” E-B)2 500

6837 Portion temporarily reduced (-) (4383 “S” E)2 (100)

6890 Spending authority from offsetting collections (total discretionary) 400

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (4221B+4251B+4801B+4901B) (2,000)

7310 Total new obligations (line 1000) 2,000

7320 Total outlays (gross) (-) (4902E) (4,000)

7400 Chng in uncoll cust pymts f/Fed sources (unexp) (line 6810 opp sign) 4,000

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) 0

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 4,000

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 4,000

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) Lines 2200-(8800..8845), (8895..8896) 3,600

9000 Outlays (net) Lines (8690..8698)-(8800..8845) 0

 

2 Lines 6826 and 6837 are used for illustrative purposes. The proper Schedule P line will be crosswalked in 

FACTS II if the proper BEA category and Authority Type attributes are assigned to the transction. The 

transactions in this scenario are presumed to be related to discretionary authority from spending authority 

from offsetting collections.

Auth type 

Attribute “S” 

required

4384 part of 

beginning 

balance 

calculation. 

“S” attribute 

not required.