Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 1 of 13

This scenario illustrates new accounts proposed for a Transfer In Entity and the completions of transfer events

for spending authority from offsetting collections with obligation.

Debit Credit

Budgetary

4201 -

4450 -

Total - -

Proprietary

1010 -

3310 -

 - -

Transfer Transactions

Budgetary Entry

DR 4195 Transfer of Obligated Balances 14,000

CR 4831 Undelivered Orders - Obligations Transferred, 14,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 14,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 14,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 26,000

CR 4931 Delivered Orders - Obligations Transferred, 26,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 26,000

CR 2110 Accounts Payable 26,000

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255R) (Accomplished via SF 1151)

Transfer In Entity - Completion

Beginning Trial Balance

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (TC A263) (Accomplished via SF 1151)

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a 

particular transfer or provide general transfer authority within specified limits. These transfers occur for a variety of 

reasons, such as reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 

20.4j explains budgetary reporting of such transfers and describes the basic types of transfers as being either 

expenditure or non-expenditure.
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 2 of 13

Transfer In Entity - Completion

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 13,000

DR 4190 Transfers - Prior-Year Balances 30,000

CR 4450 Unapportioned Authority 43,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 43,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 43,000

Budgetary Entry

DR 4233 Reimbursements Receivable - Transferred 24,000

DR 4234 Other Federal Receivables - Transferred 12,000

CR 4195 Transfer of Obligated Balances 36,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 36,000

CR 1010 Fund Balance With Treasury 36,000

Budgetary Entry

DR 4230 Unfilled Customer Orders Without Advance - 16,000

Transferred

CR 4195 Transfer of Obligated Balances 16,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 16,000

CR 1010 Fund Balance With Treasury 16,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 8,000

CR 4832 Undelivered Orders - Obligations Transferred, 8,000

Prepaid/Advanced

Proprietary Entry

DR 1410 Advances to Others 8,000

CR 5720 Financing Sources Transferred In Without

Reimbursement 8,000

Budgetary Entry

DR 4231 Unfilled Customer Orders With Advance - Transferred 10,000

CR 4195 Transfer of Obligated Balances 10,000

Proprietary Entry

None

T4. To record the transfer of other budgetary resources receivable. (TC A285) (Accomplished via SF 1151)

T5. To record the transfer of Unfilled Customer Orders Without Advance. (TC A287) (Accomplished via SF 1151)

T3. To record the transfer of unobligated balances. (TC A250) (Accomplished via SF 1151). For USSGL Account 4170 

the authority type attribute is 'S' Spending Authority from Offsetting Collections.

T7. To record the transfer of Unfilled Customer Orders With Advance. (TC A291) (No SF 1151)

T6. To record the transfer of Undelivered Orders - Obligations, Paid. (TC A289) (No SF 1151)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 3 of 13

Transfer In Entity - Completion

Budgetary Entry

None

Proprietary Entry

DR 5720 Financing Sources Transferred In

Reimbursement 10,000

CR 2310 Advances From Others 10,000

Budgetary Entry

None

Proprietary Entry

DR 1310 Accounts Receivable 36,000

CR 5720 Financing Sources Transferred In

Reimbursement 36,000

Completion Events

10. To record payment and disbursement of funds (TC B107).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 14,000

CR 4902 Delivered Orders - Obligations, Paid 14,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 14,000

CR 1010 Fund Balance with Treasury 14,000

11. To record expended authority where the undelivered orders was advanced (TC B404)

Budgetary Entry

DR 4802 Undelivered Orders - Obligations, Prepaid/Advanced 8,000

CR 4902 Delivered Orders - Obligations, Paid 8,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 8,000

CR 1410 Advances to Others 8,000

12. To record a confirmed disbursement schedule (TC B110).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 26,000

CR 4902 Delivered Orders - Obligations, Paid 26,000

Proprietary Entry

DR 2110 Accounts Payable 26,000

CR 1010 Fund Balance with Treasury 26,000

T8. To record the transfer of liabilities. (TC D855) (No SF 1151)

T9. To record the transfer of assets and liabilities. (TC D852) (No SF 1151)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 4 of 13

Transfer In Entity - Completion

13. To record revenue to a reimbursable order without an advance (TC A310).

Budgetary Entry

DR 4251 Reimbursements and Other Income Earned - Receivable 16,000

CR 4221 Unfilled Customer Order without Advance 16,000

Proprietary Entry

DR 1310 Accounts Receivable 16,000

CR 5200 Revenue from Services Provided 16,000

14. To record revenue to a reimbursable agreement with an advance (TC A306).

Budgetary Entry

DR 4252 Reimbursements and Other Income Earned - Collected 10,000

CR 4222 Unfilled Customer Order with Advance 10,000

Proprietary Entry

DR 2310 Advances from Others 10,000

CR 5200 Revenue from Services Provided 10,000

15. To record the collection of receivables for reimbursable services (TC C186).

Budgetary Entry

DR 4252 Reimbursements and Other Income Earned - Collected 40,000

CR 4251 Reimbursements and Other Income Earned - 40,000

Receivable

Proprietary Entry

DR 1010 Fund Balance with Treasury 40,000

CR 1310 Accounts Receivable 40,000

16. To record collection of receivables from Federal sources (TC C140).

Budgetary Entry

DR 4277 Other Actual Collections - Federal 12,000

CR 4287 Other Federal Receivables 12,000

Proprietary Entry

DR 1010 Fund Balance with Treasury 12,000

CR 1310 Accounts Receivable 12,000
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 5 of 13

Transfer In Entity - Completion

Debit Credit

Budgetary

4170 13,000

4190 30,000

4195 14,000

4221 16,000

4222 10,000

4230 16,000

4231 10,000

4233 24,000

4234 12,000

4251 24,000

4252 50,000

4277 12,000

4287 12,000

4450 43,000

4801 14,000

4802 8,000

4831 14,000

4832 8,000

4901 26,000

4902 48,000

4931 26,000

Total 215,000 215,000

Proprietary

1010 43,000

5200 26,000

5720 34,000

5755 5,000

6100 22,000

Total 65,000 65,000

Closing Entries

C1. To record the closing of revenue, expense, and other financing source accounts to cumulative 

 results of operations. (TC F228)

Budgetary Entry

None

Proprietary Entry

DR 5200 Revenue from Services Provided 26,000

DR 5720 Financing Sources Transferred In Without Reimbursement 34,000

DR 5755 Nonexpenditure Financing Sources - Transfers-In 5,000

CR 3310 Cumulative Results of Operations 43,000

CR 6100 Operating Expenses/Program Costs 22,000

Pre-Closing Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 6 of 13

Transfer In Entity - Completion

C2. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4195 Transfer of Obligated Balances 14,000

DR 4201 Total Actual Resources - Collected 29,000

CR 4170 Transfers - Current-Year Authority 13,000

CR 4190 Transfers - Prior-Year Balances 30,000

Proprietary Entry

None

C3. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended Authority

 Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 26,000

CR 4901 Delivered Orders - Obligations, Unpaid 26,000

Proprietary Entry

None

C4. To record the closing of budgetary resources transferred back to the appropriate corresponding 

 USSGL account (TC F263R, F264R, F266R, F267R).

Budgetary Entry

DR 4221 Unfilled Customer Orders Without Advance 16,000

DR 4222 Unfilled Customer Orders With Advance 10,000

DR 4251 Reimbursements and Other Income Earned - Receivable 24,000

DR 4287 Other Federal Receivables 12,000

CR 4230 Unfilled Customer Orders Without Advance - 16,000

Transferred

CR 4231 Unfilled Customer Orders With Advance - 10,000

Transferred

CR 4233 Reimbursements Receivable - Transferred 24,000

CR 4234 Other Federal Receivables - Transferred 12,000

Proprietary Entry

None

C5. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid 

 unexpended obligations (TC F226).

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 14,000

CR 4801 Undelivered Orders - Obligations, Unpaid 14,000

Proprietary Entry

None
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 7 of 13

Transfer In Entity - Completion

C6. To record the closing of Expended Authority - Paid (TC F214).

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 48,000

CR 4201 Total Actual Resources - Collected 48,000

Proprietary Entry

None

C7. To record the consolidation of actual net-funded resources and reductions for withdrawn funds 

 (TC F204).

Budgetary Entry

DR 4201 Total Actual Resources - Collected 62,000

CR 4252 Reimbursements and Other Income Earned - 50,000

Collected

CR 4277 Other Actual Collections - Federal 12,000

Proprietary Entry

None

C8. To record the closing of Undel Orders - Oblig Transferred - Prepaid/Advanced to prepaid/advanced 

 unexpended obligations (TC F224).

Budgetary Entry

DR 4832 Undelivered Orders - Obligations Transferred,

Prepaid/Advanced 8,000

CR 4802 Undelivered Orders - Obligations, 

Prepaid/Advanced 8,000

Debit Credit

Budgetary

4201 43,000

4450 43,000

Total 43,000 43,000

Proprietary

1010 43,000

3310 43,000

Total 43,000 43,000

Post-Closing Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 8 of 13

Transfer In Entity - Completion

Year 1

Unexpired Amt.

Budgetary Resources

1. Budget authority:

d. Net transfers, current year authority(+ or -)4170E 13,000.00

2. Unobligated Balance:

b. Net transfers prior year balance, actual(+ or -)4190E 30,000.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected 4252E, 4277E (50,000 + 12,000) 62,000.00

2. Receivable from federal source 4251E, 4287E -36,000.00

 (-24,000 + -12,000)

b. Change in unfilled customer orders:(+ or -)

1. Advance received 4222 -10,000.00

2. Without advance from federal sources 4221 -16,000.00

7. Total Budgetary Resources 43,000.00

Status of Budgetary Resources

8. Obligations Incurred

 b.1. Reimbursable, Category A -

10. Unobligated balance not available

d. Other 4450E 43,000.00

11. Total Status of Budgetary Resources 43,000.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) -12,000.00

 4831E, 4931E, 4230E, 4233E, 4234E

14. Obligated balance, net, end of period:

a. accounts receivable(-) -

b. Unfilled customer orders(-):

1. Federal sources without advance 4221E, 4230E -

 (-16,000 + 16,000)

c. Undelivered orders(+) 4801E, 4831E (-14,000 +14,000) -

d. Accounts Payable(+) 4901E, 4931E (-26,000 + 26,000) -

15. Outlays:

a. Disbursements(+) 40,000.00

b. Collections(-) 4222E-B, 4252, 4227E -52,000.00

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

40,000 - 52,000 = 0 - 0 + 0 - 12,000 - 0

 -12,000 = -12,000

SF133 Report On Budget Execution

This amount is negative 

because accounts 

receivable and unfilled 

customer orders is greater 

than accounts payable and 

undelivered orders.

4831 E 14,000

4931 E 26,000

4230 E (16,000)

4233 E (24,000)

4234 E (12,000)

 (12,000)

4801 E-B

(-14,000 - 0) (14,000)

4802 E-B

(-8,000 - 0) (8,000)

4901 E-B

(-26,000 - 0) (26,000)

4902 E 48,000

 0

4251 E (24,000)

4287 E (12,000)

4833 E 24,000

4234 E 12,000

 0

4802 E-B (-8,000 - 0) (8,000)

4902 E 48,000

 40,000 

4222 E-B (10,000 - 0) 10,000

4252 E (50,000)

4277 E (12,000)

 (52,000)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 9 of 13

Transfer In Entity - Completion

USSGL 2108 Yearend Closing Statement

1 5 7 8 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpend. 

Balance

Reimburse. 

Earned and 

Refunds

Unfilled 

Customer 

Orders

Undelivered 

Orders and 

Contracts

Accounts Payable 

and Other 

Liabilities

Unobligated 

Balance

XXXXXXXX 43,000.00 - - - - 43,000.00

1010 4251 E 4221 E 4801 E 4901 E 4450 E

4287 E 4230 E 4831 E 4931 E

4233 E

4234 E

 

Calc: 5 + 6 + 7 + 8 - 9 - 10 = 11

43,000 + 0 + 0 - 0 - 0 = 43,000

4251E (24,000)

4287E (12,000)

4233E 24,000

4234E 12,000

 0

4221E (16,000)

4230E 16,000

 0

4801E (14,000)

4831E 14,000

 0

4901E (26,000)

4931E 26,000

 0
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 10 of 13

Transfer In Entity - Completion

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4901E-B, 4902E) 0

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4201B, 4221B, 4222B, 4251B, 4287B, 0

4801B, 4802B, 4901B)

2200 New budget authority (gross) (sum 4000 to 6990) 13,000

2222 Unobligated balance transferred from other accounts (+) (4190E) 30,000

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 43,000

2395 Total new obligations (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4450E) 43,000

New Budgetary Authority (Gross), Detail[1]

6800 Spending auth from off coll (cash) (+) (4222E-B, 4252E, 4277E) 52,000

6810 Change in uncoll cust pyts from Fed sources (unexpired) (4221E-B,

4251E-B, 4287E-B) -52,000

6862 Transferred from other accounts (+) (4170E "S") 13,000

6890 Spending authority from offsetting collections (total discretionary) (+) 13,000

(sum 6800 ...6885)

Change in Obligated Balances

7240 Obligated balance, start of year (+) 0

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

7320 Total outlays (gross) (-) (4802E-B, 4902E) -40,000

7332 Obligated bal transferred from other accounts (+) (4831E, 4931E, 4230E, 4233E, -12,000

4234E)

7400 Change in uncollected cust pyts for Fed sources (unexp) (sum 6810 and 6910, opp 52,000

sign)

7440 Obligated bal, end of year (+) (4221E, 4230E, 4251E, 4233E, 4287E, 4234E, 

4801E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4802E-B, 4902E) 40,000

8700 Total outlays (gross) (+) (sum 8690..8698) 40,000

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) (4222E-B, 4252E, 4277E) -52,000

8840 Non-Federal sources (-) 0

8845 Offsetting governmental collections (from non-Federal sources) (-) 0

8890 Total offsetting collections (cash) (-) (sum 8800..8845) -52,000

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 and 6910) 52,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 13,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) -12,000

[1] For purposes of this scenario, budget authority is classified as discretionary.

Program and Financing Schedule (P&F)

Results from transfer-in of 

Spending Authority from 

Offsetting Collections.

See SF 133, line 13

See SF 133, line

 15b

4221E-B (16,000)-0 (16,000)

4251E-B (24,000)-0 (24,000)

4287E-B (12,000)-0 (12,000)

 (52,0000

See SF 133, line 15a

4221E (16,000)

4230E 16,000

4251E (24,000)

4233E 24,000

4287E (12,000)

4234E 12,000

4801E 14,000

4832E (14,000)

4901E 26,000

4931E (26,000)

 0

See SF 133, line 15a

See SF 133, line 15b
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 11 of 13

Transfer In Entity - Completion

Intragovernmental:

1 Fund balance with Treasury 1010E 43,000

6 Total Intragovernmental 43,000

15 Total Assets 43,000

27 Total Liabilities -

29 Unexpended appropriations

30 Cumulative results of operations 3310E 43,000

31 Total Net Position 43,000

32 Total Net Position and Liabilities 43,000

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public 6100E 22,000

5 Less: Earned revenues from the public 5200E 26,000

6 Net cost with the public (4,000)

7 Total net costs (4,000)

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Operations (4,000)

11 Transferred Operations:

12 Cost of Transferred Operations 

13 Less Exchange Revenue from Transferred Operations 

14 Net Cost of Transferred Operations

15 Net Cost (4,000)

Net Position

Consolidated Balance Sheet

Program Costs

Statement of Net Cost

Assets 

Liabilities
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 12 of 13

Transfer In Entity - Completion

Cumulative 

Results of 

Ops. Unexpend. Approp.

1. Beginning balances -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

10. Transfers in/out without reimbursements(+ or-) 5755E 5,000

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5720E 34,000

16. Total Financing Sources 39,000 -

17. Net Cost of Operations (4,000)

18. Ending Balances 43,000 -

Resources Used to Finance Activities

1 Obligations Incurred line 4801E-B, 4802E-B, 4901E-B, 4902E-B -

2 Less: Spending Authority from offsetting collections and recoveries -

4252E, 4277E, 4251E, 4287E, 4222E, 4221E

3 Obligations net of offsetting collections and recoveries -

4 Less: Offsetting receipts

5 Net obligations -

6 Donations and forfeiture of property

7 Transfers in/out without reimbursement (+/-) 5720E 34,000

10 Net other resources used to finance activities 34,000

11 Total resources used to finance activities 34,000

12 Change in budgetary resources obligated for good services and benefits (+/-) 4,000

16 Other Resources or adjustments to net obligated resources that do not 

 affect 5720 34,000

17 Total resources used to finance items not part of the Net Cost of Operations 38,000

(calc 12...16)

18 Total resources used to finance the Net Cost of Operations (calc 11 - 17) (4,000)

30 Net cost of Operations (4,000)

Resources Used to Finance Items Not Part of the Net Cost of Operations

Statement of Financing 

Statement of Changes in Net Position

Agrees with

 SF 133, line 8

Agrees with

 SF 133, lines 3,4

4801E-B (-14,000-0) (14,000)

4802E-B (-8,000-0) (8,000)

4221E-B (16,000-0) 16,000

4222E-B (10,000-0) 10,000

 4,000

Agrees with Changes in 

Net Position, line 13
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 13 of 13

Transfer In Entity - Completion

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - Appropriation Transfer 13,000.00 TAFS - Appropriation Transfer 13,000.00

4170 = 13,000

TAFS - Balance Transfer 18,000.00 TAFS - Balance Transfer 18,000.00

4190 = 30,000

4831 = 14,000

4931 = 26,000

4230 = (16,000)

4233 = (24,000)

4234 = (12,000)

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)