Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 1 of 10

This scenario illustrates a Transfer In Entity with USSGL 4225 Appropriation Trust Fund Expenditure

Transfers - Receivable and the completion of events.

Debit Credit

Budgetary

4201 - -

4450

Total 0 0

Proprietary

1010

3310 - -

Total 0 0

Transfer Transactions

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

Budgetary Entry

DR 4195 Transfer of Obligated Balances 2,000

CR 4831 Undelivered Orders - Obligations Transferred, 

Unpaid 2,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 2,000

CR 5755 Nonexpenditure Financing Sources - 

Transfer-In 2,000

T2. To record the transfer of unobligated balances. (Accomplished via SF 1151). For USSGL account 4170

 the authority type attribute is 'S' Spending Authority from Offsetting Collections. (TC A250)

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 4,000

CR 4450 Unapportioned Authority 4,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 4,000

CR 5755 Nonexpenditure Financing Sources - 

Transfers-In 4,000

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.

Transfer In Entity - Completion

Beginning Trial Balances
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 2 of 10

Transfer In Entity - Completion

T3. To record the transfer of other budgetary resources receivable. (Accomplished via SF 1151) (TC A285)

Budgetary Entry

DR 4232 Appropriation Trust Fund Expenditure

 Transfers - Receivable - Transferred 6,000

CR 4195 Transfer of Obligated Balances 6,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 6,000

CR 1010 Fund Balance With Treasury 6,000

T4. To record the transfer of proprietary receivables. (No SF 1151) (TC D852)

Budgetary Entry

None

Proprietary Entry

DR 1335 Expenditure Transfers Receivable 6,000

CR 5720 Financing Sources Transferred In Without

 Reimbursement 6,000

Completion Events

5. To record the actual collection of the appropriation trust fund expenditure transfer (TC A260).

Budgetary Entry

DR 4255 Appropriation Trust Fund Expenditure

 Transfers - Collected 6,000

CR 4225 Appropriation Trust Fund Expenditure 6,000

 Transfers - Receivable

Proprietary Entry

DR 1010 Fund Balance With Treasury 6,000

CR 1335 Expenditure Transfers Receivable 6,000

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

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 2,000

CR 4902 Delivered Orders - Obligations, Paid 2,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 2,000

CR 1010 Fund Balance With Treasury 2,000
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 3 of 10

Transfer In Entity - Completion

Debit Credit

Budgetary

4170 4,000

4195 4,000

4225 6,000

4232 6,000

4255 6,000

4450 4,000

4801 2,000

4831 2,000

4902 2,000

Total 18,000 18,000

Proprietary

1010 4,000

5720 6,000

6100 2,000

Total 6,000 6,000

Closing Entries

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

 operations. (TC F228)

Proprietary Entry

DR 5720 Financing Sources Transferred In Without 6,000

 Reimbursement

CR 3310 Cumulative Results of Operations 4,000

CR 6100 Operating Expenses/Program Costs 2000

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

Budgetary Entry

DR 4195 Transfer of Obligated Balances 4,000

DR 4201 Total Actual Resources - Collected 6,000

CR 4170 Transfers - Current-Year Authority 4,000

CR 4255 Appropriation Trust Fund Expenditure

 Transfers - Collected 6,000

C3. To record the closing of Expended Authority - Paid (TC F 214).

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 2,000

CR 4201 Total Actual Resources - Collected 2,000

Pre-Closing Trial Balances
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 4 of 10

Transfer In Entity - Completion

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

 account (TC F265R).

Budgetary Entry

DR 4225 Appropriation Trust Fund Expenditure

 Transfers - Receivable 6,000

CR 4232 Appropriation Trust Fund Expenditure

 Transfers - Receivable - Transferred 6,000

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

 obligations (TC F226).

Budgetary Entry

DR 4831 Undelivered Orders - Obligations 2,000

Transferred, Unpaid

CR 4801 Undelivered Orders - Obligations, Unpaid 2,000

Debit Credit

Budgetary

4201 4,000 -

4450 - 4,000

Total 4,000 4,000

Proprietary

1010 4,000 -

3310 - 4,000

Total 4,000 4,000

Post-Closing Trial Balances
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 5 of 10

Transfer In Entity - Completion

Budgetary Resources

1. Budget authority:

d. Net transfers, current year authority(+ or -) 4170E 4,000

2. Unobligated Balance:

a. Brought forward October 1

b. Net transfers prior year balance, actual(+ or -) 

3. Spending authority from offsetting collections (gross):

d. Transfers from Trust Funds

 1. Collected 4255E 6,000

2. Anticipated 4225E-B (6,000)

7. Total Budgetary Resources 4,000

Status of Budgetary Resources

8. Obligations incurred:

 b.1. Category A (4801E -B, 4902E) -

10. Unobligated Balance Not Available

d. Other 4450E 4,000

11. Total Status of Budgetary Resources 4,000

Relation of Obligation to Outlays

12. Obligated balance, net as of October 1

13. Obligated balance, transferred, net (+ or -) 4831E, 4232E (2,000 - 6,000) -4,000

14. Obligated balance, net, end of period:

a. accounts receivable(-) 4225E, 4232E (6,000 - 6,000) -

c. Undelivered orders(+) 4801E, 4831E (2,000 - 2,000) -

15. Outlays:

a. Disbursements(+) 4902E 2,000

b. Collections(-) 4255E -6,000

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

2,000 - 6,000 = 0 - 0 + 0 - 4,000

-4,000 = -4,000

SF133 Report On Budget Execution

This number is 

negative 

because 

accounts 

receivable and 

unfilled 

customer 

orders is 

greater than 

accounts 

payable and 

undelivered 

orders.

4801 E-B (-2,000-0) (2,000)

4902 E 2,000

 0
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 6 of 10

Transfer In Entity - Completion

USSGL 2108 Yearend Closing Statement

1 2 5 7 9 11

Treasury 

Approp. 

Fund 

Symbol

Preclosing 

Unexpend. 

Balance - 

Treasury 

Supplied

Postclosing 

Unexpended 

Balance

Reimbursements 

Earned and 

Refunds

Undelivered 

Orders and 

Contracts

Unobligated 

Balance

XXXXXXXX 4,000 - - 4,000

1010E 4225E 4801E 4450E

4232E 4831E

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

4,000 + 0 - 0 = 4,000

4225E (6,000)

4232E 6,000

 0

4801E (2,000)

4831E 2,000

 0
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 7 of 10

Transfer In Entity - Completion

Obligations by Program Activity

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

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year (+) 0

2200 New budget authority (gross) (sum 4000 to 6990) 4,000

2221 Unobligated balance transferred to other accounts (-) 0

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 4,000

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

2440 Unob bal CF, end of yr (+) (4450E) 4,000

New Budgetary Authority (Gross), Detail[1]

6800 Spending auth from off collections (cash) (+) (4255E) 6,000

6810 Chg in uncoll cust pyts fr Fed sources (unexp) (4225E-B) -6,000

6862 Transferred from other accounts (+) (4170E "S") 4,000

6890 Spendg authority from offsetting collections (total discretionary) (+) (sum 6800..6885) 4,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) 0

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

7320 Total outlays (gross) (-) (4902E) -2,000

7332 Obligated bal transf'd from other accounts (+) (4831E, 4232E) -4,000

7400 Change in uncoll'd cust pyts for Fed sources (unexp) (sum 6810 and 6910, opp sign) 6,000

7440 Obligated bal, end of year (+) (4225, 4232E, 4801E, 4831E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4902E) 2,000

8700 Total outlays (gross) (+) (sum 8690..8698) 2,000

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) (4252E) -6,000

8890 Total offsetting collections (cash) (-) (sum 8800..8845) -6,000

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 and 6910) 6,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 4,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) -4,000

Program and Financing Schedule (P&F)

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

See SF 133, line 13

See SF 133, line 8b1

4225E 6,000

4232E (6,000)

4801E 2,000

4831E (2,000)

 0

Results from transfers-in of 

Spending Authority from Offsetting 

Collections.
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 8 of 10

Transfer In Entity - Completion

Assets 

Intragovernmental:

1 Fund balance with Treasury 1010E 4,000

3 Accounts Receivable

6 Total Intragovernmental 4,000

9 Accounts receivable

15 Total Assets 4,000

Liabilities

20 Accounts Payable

27 Total Liabilities -

28 Commitments and contingencies

Net Position

29 Unexpended appropriations

30 Cumulative results of operations 3310E 4,000

31 Total Net Position 4,000

32 Total Net Position and Liabilities 4,000

Program Costs

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public 6100E 2,000

5 Less: Earned revenues from the public 0

6 Net cost with the public 2,000

7 Total net costs 2,000

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations 2,000

11 Transferred Operations:

12 Cost of Transferred Operations -

13 Less Exchange Revenue from Transferred Operations -

14 Net Cost of Transferred Operations -

15 Net Cost 2,000

Consolidated Balance Sheet

Statement of Net Cost
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 9 of 10

Transfer In Entity - Completion

Cumulative 

Results of 

Ops. Unexpend. Approp.

1. Beginning balances 3310B -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

10. Transfers in/out without reimbursements(+ or-) -

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5720E 6,000

16. Total Financing Sources 6,000

17. Net Cost of Operations 2,000

18. Ending Balances 4,000

Budgetary Resources Obligated

1 Obligations Incurred 4801E-B, 4902E -

2 Less: Spending Authority from off coll & recoveries 4225 K E-B, 4255E -

3 Obligations net of offsetting collections and recoveries -

5 Net obligations

7 Transfers in/out without reimbursement (+/-) 5720E 6,000

10 Net other resources used to finance activities 6,000

11 Total resources used to finance activities 6,000

12 Change in budgetary resources obligated for good services and 

benefits ordered but not yet provided (+/-) 4801E-B (-2,000 - 0) (2,000)

16 Other Resources or Adjustments 5720E 6,000

17 Total resources used to finance items not part of the Net Cost of 

 Operations 4,000

18 Total resources used to finance the Net Cost of Operations 2,000

30 Net cost of Operations 2,000

Statement of Changes in Net Position

Statement of Financing

Agrees with SF 133, 

line 8b1

Agrees with SF 133, 

lines 3d1 and 3d2

Agrees with 

Changes in Net 

Position, line 13
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 10 of 10

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 4,000.00 TAFS - appropriation transfer 4,000.00

4170 = 4,000

TAFS - balance transfer (4,000.00) TAFS - balance transfer (4,000.00)

4831 = 2,000

4232 = (6,000)

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)