Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 1 of 17 Approved February 14, 2002 Board Meeting

This scenario addresses invested available trust TAFS in which receipts are not available for obligation 

upon collection. It should be used for mandatory accounts only and excludes the Treasury managed 

Trust funds with allocation accounts and specific 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 SF133 line 6E and the corresponding lines of the Schedule P, USSGL 4383 – Rescission – Prior Year – Special and Trust TAFS 

designated by Treasury as Available should not be used with this scenario since there should not 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

4114 Appropriated Trust or Special Fd Receipts

4394 Receipts Unavailable for Obligation 

Upon Collection

10,000

10,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000

2. To invest receipts in US Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC B124) 

Budgetary

No entry.

Proprietary

1610 Investments in US Treasury Iss by PD

1010 Fund Balance with Treasury

10,000

10,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 2 of 17 Approved February 14, 2002 Board Meeting

3. To record an enacted rescission. (TC A135) 

Budgetary

4394 Receipts Unavailable for Obligation 

Upon Collection

4382 Rescission – New Budget Authority –

Spec & Tr TAFS desig by Treas as Avail

500

500

Proprietary

No entry.

4. To record portion of receipts that become available for obligation. (TC A190) 

Budgetary

4394 Receipts Unavailable for Obligation 

Upon Collection

4620 Unobligated Funds Not Subject to 

Apportionment 

5,000

5,000

Proprietary

No entry.

5. To record undelivered orders. (TC B204)

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4801 Undelivered Orders - Obligations, 

Unpaid

5,000

5,000

Proprietary

No entry.
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 3 of 17 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1

Budgetary

4114 Approp Trust or Special Fund Receipts

4382 Rescission – New Budget Authority - Sp & 

Tr TAFS Desig by Treas as Avail

4394 Receipts Unavailable for Obligation Upon 

Collection

4801 Undelivered Orders - Obligations, Unpaid

10,000

10,000

500

4,500

5,000

10,000

Proprietary

1610 Invest in US Treas Sec Iss by PD 

5800 Tax Revenue Collected

10,000

 0

10,000

10,000

10,000

Closing Entries

6. Consolidation of actual net-funded resources. (TC F204).

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

10,000

10,000

Proprietary

No entry. 
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 4 of 17 Approved February 14, 2002 Board Meeting

7. Reclassify the rescission. (TC F247)

Budgetary

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 Available 

500

500

Proprietary

No entry. 

8. Close revenue and expense to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

3310 Cumulative Results of Ops 

10,000

10,000

POST-CLOSING TRIAL BALANCE YEAR 1

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available

4394 Receipts Unavailable for Obligation Upon 

Collection

4801 Undelivered Orders, Obligations, Unpaid 

10,000

10,000

500

4,500

5,000

10,000

Proprietary

1610 Invest in US Treas Sec Iss by PD

3310 Cumulative Results of Operations

10,000

 0

10,000

10,000

10,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 5 of 17 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 1

Column 5

Column 6 1610E 10,000

Column 9 4801E 5,000

Column 11 4394E 4,500

4382E 500

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

Fiscal Service: 0+0+10,000+0+0-5,000+0 = 4,500+500

SF 133 Report on Budget Execution and Budgetary Resources YEAR 1

Line 1 Budget authority

Line 1A Appropriations 

(4114E+4394E-B) (10,000+((4,500)-0) 5,500

Total Line 1 5,500

Line 5 Temporarily not avail purs to P.L.

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

Line 6E Pursuant to Public Law xxx-xxx

Line 7 Total budgetary resources 5,000

Line 8A1 Obligations incurred (4801E) 5,000

Line 11 Total status of budgetary resources 5,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 6 of 17 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 1

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

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (5,500) 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 Schedule P rescission and reduction lines

0799 Balance, end of year 5,000

Schedule P Program and Financing YEAR 1

1000 Total new obligations line 7310 (4801E) 5,000

2200 New budget authority (gross) (line 6250) 5,000

2395 Total new obligations (-) line 1000 5,000

6026 Appropriation (trust fund) (4114E+4394E-B) (10,000+((4,500-0) 5,500

6035 Appropriation rescinded (-) (4382E) (500)

6045 Portion precluded from obligation (-) 0

6250 Appropriation, (total) 5,000

7240 Obligated balance, soy () 0

7310 Total new obligations (+) (4801E) (line 1000) 5,000

7320 Total outlays (gross) (-) 0

7440 Obligated balance, eoy (4201E) 5,000

8697 Outlays from new mandatory authority 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 5,000

9000 Outlays (net) 0

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

9202 Total investments, eoy: federal securities (1610E) 10,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 7 of 17 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 1

Assets 

Intragovernmental

2. Investments 1610E 10,000

6. Total Intragovernmental 10,000

15. Total assets 10,000

Net Position

30. Cumulative results of operations (3310E) 10,000

31. Total net position 10,000

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

6. Net costs with the public (6100E) 0

7. Total net cost 0

10. Net Cost of Operations 0

Form and Content Statement of Changes in Net Position YEAR 1

CumRes UnexAp

Budgetary Financing Sources:

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

 0 0 

16. Total Financing Sources 10,000 0

7. Net Cost of Operations 0 0 

18. Ending Balances 10,000 0 
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 8 of 17 Approved February 14, 2002 Board Meeting

Form and Content Statement of Financing YEAR 1

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4801E) 5,000

3.Obligations net of offsetting collections & recoveries (1-2) 5,000

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

5. Net Obligations (3-4) 15,000

11. Total resources used to finance activities 15,000

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) 5,000

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 (12thru16) 15,000

18.Total resources used to finance the net

Cost of operations (11-17) 0

30. Net Cost of Operations (18+29) 0
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 9 of 17 Approved February 14, 2002 Board Meeting

YEAR 2

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

Budgetary

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available

4394 Receipts Unavailable for Obligation 

Upon Collection

500

500

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

4114 Appropriated Trust or Special Fd Receipts

4394 Receipts Unavailable for Obligation 

Upon Collection

6,000

6,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

6,000

6,000

3. To invest receipts in US Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC B124) 

Budgetary

No entry.

Proprietary

1610 Investments in US Treasury Iss by PD

1010 Fund Balance with Treasury

6,000

6,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 10 of 17 Approved February 14, 2002 Board Meeting

4. To record a current year (year 2) enacted rescission. (TC A135) 

Budgetary

4394 Receipts Unavailable for Obligation 

Upon Collection

4382 Rescission – New Budget Authority –

Spec & Tr TAFS design by Treas as Avail

500

500

Proprietary

No entry.

5. To record portion of receipts that become available for obligation. (TC A190) 

Budgetary

4394 Receipts Unavailable for Obligation 

Upon Collection

4620 Unobligated Funds Not Subject to 

Apportionment 

5,000

5,000

Proprietary

No entry.

6. To record undelivered orders. (TC B204)

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4801 Undelivered Orders - Obligations, 

Unpaid

5,000

5,000

Proprietary

No entry.
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 11 of 17 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

Budgetary

4114 Approp Trust or Special Fund Receipts

4201 Total Actual Resources Collected

4382 Rescission –New Budget Authority - Sp & 

Tr TAFS Desig by Treas as Avail

4394 Receipts Unavailable for Obligation Upon 

Collection

4801 Undelivered Orders - Obligations, Unpaid

6,000

10,000

16,000

500

5,500

10,000

16,000

Proprietary

1610 Invest in US Treas Sec Iss by PD 

3310 Cumulative Results of Operations

5800 Tax Revenue Collected

16,000

 0

16,000

10,000

6,000

16,000

Closing Entries

7. Consolidation of actual net-funded resources. (TC F204).

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

6,000

6,000

Proprietary

No entry. 

8. Reclassify the rescission. (TC F247)

Budgetary

4382 Rescission – New Budget Authority - Sp & 

Tr TAFS desig by Treas as Avail 

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available 

500

500

Proprietary

No entry. 
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 12 of 17 Approved February 14, 2002 Board Meeting

9. Close revenue and expense to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

3310 Cumulative Results of Ops 

6,000

6,000

POST-CLOSING TRIAL BALANCE YEAR 2

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available

4394 Receipts Unavailable for Obligation Upon 

Collection

4801 Undelivered Orders, Obligations, Unpaid

16,000

16,000

500

5,500

10,000

16,000

Proprietary

1610 Invest in US Treas Sec Iss by PD

3310 Cumulative Results of Operations

16,000

 0

16,000

16,000

16,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 13 of 17 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 2

Column 5

Column 6 1610E 16,000

Column 9 4801E 10,000

Column 11 4394E 5,500

4382E 500

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

Fiscal Service: 0+0+16,000+0+0-10,000+0 = 5,500+500

SF 133 Report on Budget Execution and Budgetary Resources YEAR 2

Line 1 Budget authority

Line 1A Appropriations

(4114E+4384E-B+4394E-B) (6,000+((5,500)-(4,500))+(0-(500))) 5,500

Total Line 1 5,500

Line 2A Unobligated balance

(4201B+4384B+4394B+4801B) (10,000+(500)+(4,500)+(5,000) 0

Line 5 Temporarily not avail purs to P.L.

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

Line 6E Pursuant to Public Law xxx-xxx

Line 7 Total budgetary resources 5,000

Line 8A1 Obligations incurred (4801E-B) 5,000

Line 11 Total status of budgetary resources 5,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 14 of 17 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 2

0199 Balance, start of year 5,000 From prior year Schedule N, Line 0799

02XX Receipts 6,000 From Schedule R

0400 Total: balances & collections 11,000 SUM

05XX Appropriations (-) (5,500) 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 Schedule P rescission and reduction lines

0799 Balance, end of year 6,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 15 of 17 Approved February 14, 2002 Board Meeting

Schedule P Program and Financing YEAR 2

1000 Total new obligations line 7310 (4801E-B) 5,000

2140 Unob bal carried fwd, soy (+) (4201B+4384B+4394B+4801B) (10,000+(500)+(4,500)+(5,000) 0

2200 New budget authority (gross) (line 7000) 5,000

2390 Total budgetary resources available for obligation 5,000

2395 Total new obligations (-) line 1000 5,000

6026 Appropriation (trust fund) (4114E+4394E-B) (10,000+((4,500-0) 5,500

6035 Appropriation rescinded (-) (4382E) (500)

6045 Portion precluded from obligation (-) 0

6250 Appropriation, (total) 5,000

7240 Obligated balance, soy (4801B)) 5,000

7310 Total new obligations (+) (4801E-B) (line 1000) 5,000

7320 Total outlays (gross) (-) 0

7440 Obligated balance, eoy (4801E) 10,000

8697 Outlays from new mandatory authority 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 5,000

9000 Outlays (net) 0

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

9202 Total investments, eoy: federal securities (1610E) 16,000
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 16 of 17 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 2

Assets 

Intragovernmental

2. Investments 1610E 16,000

6. Total Intragovernmental 16,000

15. Total assets 16,000

Net Position

30. Cumulative results of operations (3310E) 16,000

31. Total net position 16,000

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

6. Net costs with the public (6100E) 0

7. Total net cost 0

10. Net Cost of Operations 0

Form and Content Statement of Changes in Net Position YEAR 2

CumRes UnexAp

1. Beginning Balance (3310B) 10,000 0

2. Prior period adjustments

3. Beginning Balance, as adjusted

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

 0 0 

16. Total Financing Sources 16,000 0

17. Net Cost of Operations 0 0 

18. Ending Balances 16,000 0 
Special and Trust Fund Rescissions - Scenario IIC

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Receipts Unavailable for Obligation Upon Collection

Corresponds to Trust Fund Guide Scenario III

Appropriation Rescinded but not Cancelled

Page 17 of 17 Approved February 14, 2002 Board Meeting

Form and Content Statement of Financing YEAR 2

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4801E) 5,000

3.Obligations net of offsetting collections & recoveries (1-2) 5,000

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

5. Net Obligations (3-4) 11,000

11. Total resources used to finance activities 11,000

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) 5,000

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

14b. Other (5800E) 6,000

17.Total resources used to finance items not 

part of the net cost of operations (12thru16) 11,000

18.Total resources used to finance the net

Cost of operations (11-17) 0

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