APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS DER

“UNAVAILABLE” AND “AVAILABLE” TRUST OR SPECIAL FUND RECEIPT A

PREPARED BY: 

 GENERAL LEDGER AND ADVISORY BRANCH 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
Version 

Number 

Date Description of Change Effective USSGL TFM 

1.0 5/17/12 Original TFM S2 12-03 1.1 9/25/18 Update USSGL account titles and 

financial statements. 

TFM Bulletin No. 2018-08 

NOTE: This scenario follows USSGL TFM Bulletin No 2018-08 (August 2018) and Part 2 Fiscal 2019 crosswa
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 3 of 37         

Background: As discussed and defined in the Analytical Perspectives of the President’s Budget, agency activities are grouped categories – Federal funds and trust funds. Federal funds are comprised of several fund types, including special 

“consist of receipt accounts for Federal fund receipts that laws have designated for specific purposes and the assoaccounts for the expenditure of those receipts.” Trust funds, which are outside of the Federal funds category, accand expenditure of monies by the Government for carrying out specific purposes and programs in accordance wi

statute that designates the fund as a trust fund ... or for carrying out the stipulations of a trust where the Governmbeneficiary ...”1Furthermore, as defined in the Treasury Financial Manual (TFM), and as outlined below, each trust non-revolvin

receipt account is designated as either “available” or “unavailable” for expenditure. Amounts deposited to availaare available for expenditure without further action, and are therefore moved immediately to the corresponding eThis immediate action is sometimes referred to as an “invisible warrant.” Once the amounts are in the expendituthen be invested if the legislation prescribes. Note however, that in some instances, use is restricted to investmenby a limitation or benefit formula.2 USSGL account 411400, “Appropriated Receipts Derived from Available Tr

Receipts,” is used to record these types of transactions. In contrast, amounts credited to unavailable receipt acco

balances until legislation is enacted which allows an agency to obligate and expend those balances. The balance

appropriated, via Treasury warrant, from the unavailable receipt account to the corresponding expenditure accou411300, “Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts,” is used to record thetransactions. The following are partial excerpts of non-revolving receipt accounts from I TFM Part 2, Chapter 1500 (dated Juldefine and describe trust and special fund receipt accounts, and their designation as “available” or “unavailable.” 

1 Analytical Perspectives, Budget of the United States Government, Fiscal Year 2018, Budget Concepts, Page 76 -77 2 I TFM Part 2, Chapter 1500, Section 1525.20 (July 3, 2017)
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 4 of 37         

1520.15 – Special Fund Receipt Accounts [Fiscal Service credits special fund receipt accounts with receipts from specific sources collected by law for specpoint of collection, these receipts either are available immediately or unavailable for expenditures depending uporequirements...] 1520.20 – Trust Fund Receipt Accounts[Fiscal Service credits trust fund receipt accounts with receipts generated by the terms of a trust agreement or stafund as a trust fund. At the point of collection, these receipts either are available immediately or unavailable for depending upon statutory requirements, the terms of the trust agreement, and/or other provisions of law ...] 1525.20 – Available Receipts [Available receipts are special or trust fund receipts that, pursuant to law, are available as appropriations to a sing

expenditure without further congressional action. In some fund accounts, use is restricted to investment only or ilimitation or benefit formula. An available receipt account carries the same symbolization as its corresponding e

except that an “X” is inserted in the expenditure account to indicate the period of availability of such funds for obin special circumstances involving dedicated collections for current year obligations and expenditures, these fundunavailable receipt account until Fiscal Service prepares a warrant to move the funds to a current fiscal year expe

1525.30 – Unavailable Receipts3

[Unavailable receipts are receipts that, at the time of collection, are not appropriated and not immediately availabThis is because: 

 Congress limited the amount available for expenditure; OR Agencies cleared amounts credited to receipt accounts, in whole or in part, before taking appropriation w

3 This scenario involves trust non‐revolving and special fund receipt accounts.  Unavailable receipts could be general fund, special fun

fund receipts.  In addition to the classification as unavailable, trust non‐revolving fund and special fund receipts are also classified as u
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 5 of 37         

Unappropriated receipts held in special and trust fund receipt accounts are unavailable for expenditure until apprspecific legislative provisions. Unappropriated receipts sometimes are invested. In these circumstances, Treasuras “available only for investment.”] 1520.50 – Special Fund Expenditure AccountsFiscal Service establishes special fund expenditure accounts to record amounts appropriated from special fund re

expend these receipts for special programs according to specific provisions of law. 1520.55 – Trust Fund Expenditure Accounts4

Fiscal Service establishes trust fund expenditure accounts to record amounts appropriated from trust fund receipt

expend these receipts for specific purposes or programs according to the terms of a trust agreement or statute.4 This is referring to a trust non‐revolving expenditure account. 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 6 of 37         

Listing of USSGL Account Used in This Scenario: 

Account Number Account Title Budgetary 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts 420100 Total Actual Resources - Collected 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments – Realized Resources 480100 Undelivered Orders – Obligations, Unpaid 490200 Delivered Orders – Obligations, Paid Proprietary 101000 Fund Balance With Treasury 331000 Cumulative Results of Operations 574000 Appropriated Dedicated Collections Transferred In 574500 Appropriated Dedicated Collections Transferred Out 590000 Other Revenue 610000 Operating Expenses/Program Costs 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 7 of 37         

Attachment A 

Appropriated Trust Non-Revolving or Special Fund R

Derived from “Unavailable” Trust or Special Fund R

Accounts 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 8 of 37         

Attachment A: Appropriated Trust Non-Revolving or Special Fund Receipts Derived from “Unavailable” Fund Receipt Accounts. Scenario Assumptions: 

 The GTAS BEA Category Indicator Attribute for illustration purposes is mandatory.  This scenario addresses a special fund expenditure account. The same logic applies to a trust non-revolvi

account. 

 This is a no year TAS. 

Beginning Trial Balance: 

 “Unavailable” Special Fund 

Receipt Account 

 Special 

Account Description Debit Credit Debit Budgetary 420100 Total Actual Resources - Collected - - 60445000 Unapportioned Authority - - Total - - 60Proprietary 101000 (G)5 Fund Balance With Treasury 75,000 - 60331000 Cumulative Results of Operations - 75,000 Total 75,000 75,000 605 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier. 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 9 of 37         

1. To record the collection of revenue into the special fund receipt accounts. The funds remain in the unavailable rec

appropriated according to the terms of the legislation. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry 101000 (G) Fund Balance With Treasury  (RC 40)6

 590000 (F)7 Other Revenue

120,000 

120,000 

C188 

Budgetary Entry None Proprietary EntryNone 

2. To record the amount of appropriation derived from the agency’s unavailable special fund receipt account to the e

This is accomplished via Treasury warrant, and results from specific legislation appropriating the funds. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry 574500 (F) Appropriated Dedicated Collections Transferred Out (RC 7)  101000 (G) Fund Balance With Treasury  (RC 40)

90,000 

90,000 

A183 

Budgetary Entry 411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts  445000 Unapportioned Authority Proprietary Entry101000 (G) Fund Balance With Treasury (RC 40)  574000 (F) Appropriated Dedicated  Collections Transferred In (RC 7) 

99

6 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload) 7 F will always have 3 digit trading partner agency identifier.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 10 of 37         

3. To record budget authority apportioned by the Office of Management and Budget and available for allotment. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary EntryNone 

4

4. To record the allotment of authority. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized  Resources Proprietary EntryNone 

4
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 11 of 37         

5. To record current-year undelivered orders without an advance. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 461000 Allotments – Realized Resources  480100 Undelivered Orders –  Obligations, Unpaid Proprietary EntryNone 

2

6. To record the payment and disbursement of funds. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 480100 Undelivered Orders – Obligations, Unpaid  490200 Delivered Orders –  Obligations, Paid Proprietary Entry610000 (F) Operating Expenses/Program Costs (RC 24)  101000 (G) Fund Balance With  Treasury (RC 40) 

22
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 12 of 37         

Preclosing Adjusted Trial Balance8: 

 “Unavailable” Special Fund 

Receipt Account 

 Special 

Account Description Debit Credit Debit Budgetary 411300 Appropriated Receipts Derived from 

Unavailable Trust or Special Fund Receipts 

- - 

90

420100 Total Actual Resources - Collected - - 60445000 Unapportioned Authority - - 461000 Allotments – Realized Resources - - 490200 Delivered Orders – Obligations, Paid - - Total - - 150Proprietary 101000 (G) Fund Balance With Treasury 105,000 - 125331000 Cumulative Results of Operations - 75,000 574000 (F) 

Appropriated Dedicated Collections Transferred In - - 

574500 (F) 

Appropriated Dedicated Collections Transferred Out 90,000 - 

590000 (F) Other Revenue - 120,000 610000 (F) Operating Expenses/Program Costs - - 25Total 195,000 195,000 1508 NOTE: Separate trial balances for the receipt and expenditure accounts are submitted to the Department of the Treasury, via GTAS. 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 13 of 37         

Closing Entries: 

8. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for 

and no-year funds. 

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 461000 Allotments – Realized Resources  445000 Unapportioned Authority Proprietary EntryNone 

1

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

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 420100 Total Actual Resources - Collected  411300 Appropriated Receipts  Derived from Unavailable Trust or  Special Fund Receipts Proprietary EntryNone 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 14 of 37         

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

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry None 

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources –  Collected Proprietary EntryNone 

2

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

“Unavailable” Special Fund Receipt 

Account 

Debit Credit TC Special Fund Expenditure 

Account 

Budgetary Entry None Proprietary Entry 590000 (F) Other Revenue (RC 24)  331000 Cumulative Results of Operations  574500 (F) Appropriated Dedicated  Collections Transferred Out (RC 7) 

120,000 

30,000 90,000 

F336 

Budgetary Entry None Proprietary Entry574000 (F) Appropriated Dedicated Collections Transferred In (RC 7)  331000 Cumulative Results of  Operations  610000 (F) Operating Expenses/  Program Costs (RC 24) 

9
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 15 of 37         

Post-Closing Trial Balance: 

 “Unavailable” Special Fund 

Receipt Account 

 Special 

Account Description Debit Credit Debit Budgetary 420100 Total Actual Resources - Collected - - 125445000 Unapportioned Authority - - Total - - 125Proprietary 101000 (G) Fund Balance With Treasury 105,000 - 125331000 Cumulative Results of Operations - 105,000 Total 105,000 105,000 125
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 16 of 37         

Financial Statements: 

BALANCE SHEET 

Line No. 

Spe

Exp

Assets (Note 2) Intragovernmental 

 1. Fund Balance with Treasury (Note 3) (101000E)  6. Total intragovernmental 15. Total assets  Liabilities (Note 13) 28. Total Liabilities  Net Position 32. 

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) (331000B, 574000E, 574500E, 590000E, 610000E) 

34. Total Net Position – Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21) 36. Total Net Position 37. Total liabilities and net position 

STATEMENT OF NET COST 

Line No. 

Spe

Exp

Gross Program Costs (Note 22): 

Program A: 

1. Gross costs (610000E) 2. Less: earned revenue 3. Net program costs 5. Net program costs including Assumption Changes: 8. Net cost of operations 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 17 of 37         

STATEMENT OF CHANGES IN NET POSITION 

Special F

Expendi

Line No. 

All Other Fund

Cumulative Results from Operations: 

10. Beginning Balances (331000B) 12. Beginning balances, as adjusted 

Budgetary Financing Sources: 

15. Nonexchange revenue (590000E) 17. Transfers-in/out without reimbursement (+/-) (574000E, 574500E) 23. Total Financing Sources 24. Net Cost of Operations (+/-) 25. Net Change (calc.) 26. Cumulative Results of Operations 27. Net Position 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 18 of 37         

STATEMENT OF BUDGETARY RESOURCES 

Spec

Exp

Line No. Budgetary resources: 1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) ( 420100B) 1290 Appropriations (discretionary and mandatory) (411300E) 1910 Total budgetary resources 

Status of budgetary resources: 

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 

Unobligated balance, end of year: 

2204 Apportioned, unexpired account (461000E) 2404 Unapportioned, unexpired account (445000E) 2412 Unexpired unobligated balance, end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 

Outlays, net: 

4190 Outlays, net (total) (discretionary and mandatory) (calc.) (490200E) 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 19 of 37         

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE 

“Unavailable” Special 

Fund Receipt Account 

Exp

Line No. 

BUDGETARY RESOURCES SF 133 Schedule P SF 1

0900 Total new obligations, unexpired accounts (490200E) - - 

Unobligated balance: 

1000 Unobligated balance brought forward, Oct 1 (420100B) - - 

Budget authority: Appropriations: Mandatory: 

1201 Appropriation (special or trust fund) (411300E) - - 1260 Appropriation, mandatory (total) - - 1900 Budget authority (total) - - 1910 Total budgetary resources (calc.) - - 11930 Total budgetary resources available (calc.) - - 

Memorandum (non-add) entries:All accounts: 

1941 Unexpired unobligated balance, end of year (445000E, 461000E) - - 

STATUS OF BUDGETARY RESOURCES New obligations and upward adjustments: Direct: 

2001 Category A (by quarter) (490200E) - - 2004 Direct obligations (total) - - 2170 New obligations, unexpired accounts - - 2190 New obligations and upward adjustments (total) - - 

Unobligated balance: Apportioned, unexpired accounts: 

2201 Available in the current period (461000E) - - 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 20 of 37         

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE

“Unavailable” Special 

Fund Receipt Account 

 Exp

Unapportioned, unexpired accounts SF 133 Schedule P SF 1

2403 Other (445000E) - - 12500 Total budgetary resources (calc.) - - 1

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 

3010 New obligations, unexpired accounts (490200E) - - 3020 Outlays (gross) (-) (490200E) - - (2

BUDGET AUTHORITY AND OUTLAYS, NET Mandatory: Gross budget authority and outlays: 

4090 Budget authority, gross - - 4100 Outlays from new mandatory authority (490200E) - - 4110 Outlays, gross (total) (490200E) - - 4160 Budget authority, net (mandatory) - - 4170 Outlays, net (mandatory) 4180 Budget authority, net (total) - - 4190 Outlays, net (total) - - 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 21 of 37         

Reclassified Financial Statements: 

RECLASSIFIED BALANCE SHEET 

Line No. 

Spe

Exp

1 Assets 3 Federal 3.1 Fund balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4 Total assets 5 Liabilities: 8 Total liabilities 9 Net position: 9.1 Net Position – funds from dedicated collections (310100E, 310700E, 510000E, 570000E, 610000E, 

661000E, 671000E) 

10 Total net position 11 Total liabilities and net position 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 22 of 37         

RECLASSIFIED STATEMENT OF NET COST 

Line No. 

Spe

Exp

1 Gross cost 7 Federal gross cost 7.3 Buy/sell cost (RC 24)/2 (610000E) 8 Total federal gross cost 9 Department total gross cost 10 Earned revenue 14 Department total earned revenue 15 Net cost of operations 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

Special 

 Expend

Line No. 

All Other 

Funds 

1 Net position, beginning of period (331000B) 4 Net position, beginning of period - adjusted 7 Budgetary financing sources: 7.4 Appropriations of unavailable special or trust fund receipts transfers-in (RC 07) – Footnote 1 

(574000E) 

7.5 Appropriations of unavailable special or trust fund receipts transfers-out (RC 07) – Footnote 1 

(574500E) 

7.14 Other budgetary financing sources (RC 29)_- Footnote 1,8 (590000E) 7.20 Total budgetary financing sources (calc.) 9 Net cost of operations (+/-) 10 Net position, end of period 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 23 of 37         

Attachment B 

Appropriated Trust Non-Revolving or Special Fund R

Derived from “Available” Trust or Special Fund Receip
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 24 of 37         

Attachment B: Appropriated Trust Non-Revolving or Special Fund Receipts Derived from “Available” TrReceipt Accounts. Scenario Assumptions: 

 The GTAS BEA Category Indicator Attribute for illustration purposes is mandatory.  The fund is a trust non-revolving expenditure account.  This is a no year TAS. 

Beginning Trial Balance: 

“Available” Trust Fund 

Receipt Account 

 Trust F

Account Description Debit Credit Debit Budgetary N/A* 420100 Total Actual Resources - Collected - - 60445000 Unapportioned Authority - - Total - - 60Proprietary 101000 (G) Fund Balance With Treasury - - 60331000 Cumulative Results of Operations - - Total - - 60*  NOTE: “Available” trust non-revolving or special fund receipt accounts never carry a beginning balance. Rec

deposited/credited during the year to available trust non-revolving or special fund receipt accounts are automatic

(a.k.a. “invisible warrant”) to the corresponding trust non-revolving or special fund expenditure account. There i

processed that moves the fund balance.
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 25 of 37         

Therefore, all accounting entries that follow are illustrated in the trust non-revolving fund expenditure account. Finvestment authority are immediately available for investment. Budget authority is either available or unavailabl

pursuant to the enacted public law. Furthermore, only one adjusted trial balance, that of the expenditure account Treasury Appropriation Fund Symbsubmitted to the Department of the Treasury, via the Governmentwide Treasury Account Symbol Adjusted Trial (GTAS). This is based on the amount in Central Accounting Reporting Systems (CARS) reflected in the GWA E

TAS. 

1. To record revenue to a trust non-revolving expenditure account via the available trust non-revolving receipt accou

is immediately available for obligation. Receipts are deposited and credited to the trust fund receipt account, and aappropriated (“invisible warrant”) to the corresponding trust fund expenditure account. 

Trust Fund Expenditure Account D

Budgetary Entry 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts  445000 Unapportioned Authority Proprietary Entry 101000 (G) Fund Balance With Treasury (RC 40)  590000 (F) Other Revenue (RC 24) 

1212

2. To record budget authority apportioned by the Office of Management and Budget and available for allotment. 

Trust Fund Expenditure Account D

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary Entry None 

4
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 26 of 37         

3. To record the allotment of authority. 

Trust Fund Expenditure Account D

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None 

4

4. To record current-year undelivered orders without an advance. 

Trust Fund Expenditure Account D

Budgetary Entry 461000 Allotments – Realized Resources  480100 Undelivered Orders – Obligations, Unpaid Proprietary Entry None 

2
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 27 of 37         

5. To record the payment and disbursement of funds not previously accrued. 

Trust Fund Expenditure Account D

Budgetary Entry 480100 Undelivered Orders – Obligations, Unpaid  490200 Delivered Orders – Obligations, Paid Proprietary Entry 610000 (F) Operating Expenses/Program Costs (RC 24)  101000 (G) Fund Balance With Treasury (RC 40) 

22

Preclosing Adjusted Trial Balance: 

 Trust Fund Expe

Account Description Debit Budgetary 411400 

Appropriated Receipts Derived from Available Trust or Special Fund Receipts 120,000 

420100 Total Actual Resources - Collected 60,000 445000 Unapportioned Authority - 461000 Allotments – Realized Resources - 490200 Delivered Orders – Obligations, Paid - Total 180,000 Proprietary 101000 (G) Fund Balance With Treasury 155,000 331000 Cumulative Results of Operations - 590000 (F) Other Revenue - 610000 (F) Operating Expenses/Program Costs 25,000 Total 180,000 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 28 of 37         

Closing Entries: 

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

Trust Fund Expenditure Account D

Budgetary Entry 420100 Total Actual Resources - Collected  411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts Proprietary Entry None 

12

2. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for 

and no-year funds. 

Trust Fund Expenditure Account D

Budgetary Entry 461000 Allotments – Realized Resources  445000 Unapportioned Authority Proprietary Entry None 

1
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 29 of 37         

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

Trust Fund Expenditure Account D

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources - Collected Proprietary Entry None 

2

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

Trust Fund Expenditure Account D

Budgetary Entry None Proprietary Entry 590000 (F) Other Revenue (RC 24)  331000 Cumulative Results of Operations  610000 (F) Operating Expenses/Program Costs (RC 24) 

12
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 30 of 37         

Post-Closing Trial Balance: 

 Trust Fund Expe

Account Description Debit Budgetary 420100 Total Actual Resources - Collected 155,000 445000 Unapportioned Authority - Total 155,000 Proprietary 101000 (G) Fund Balance With Treasury 155,000 331000 Cumulative Results of Operations - Total 155,000 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 31 of 37         

Financial Statements: 

BALANCE SHEET 

Line No. 

Ex

Assets (Note 2) Intragovernmental 

 1. Fund Balance with Treasury (Note 3) (101000E)  6. Total intragovernmental 15. Total assets  Liabilities (Note 13) 28. Total Liabilities  Net Position 32. 

Cumulative results of operations - Funds From Dedicated Collections (Combined or Consolidated 

Totals) (Note 21) (331000B, 590000E, 610000E) 

34. Total Net Position – Funds From Dedicated Collections (Combined or Consolidated Totals) (Note 21) 36. Total Net Position 37. Total liabilities and net position 

STATEMENT OF NET COST 

Line No. 

Ex

Gross Program Costs (Note 22): Program A: 

1. Gross costs (610000E) 2. Less: earned revenue 3. Net program costs 5. Net program costs including Assumption Changes: 8. Net cost of operations 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 32 of 37         

STATEMENT OF CHANGES IN NET POSITION 

Trust Fund Ex

Line No. 

All Other Fund

Cumulative Results from Operations: 

10. Beginning Balances (331000B) 12. Beginning balances, as adjusted 

Budgetary Financing Sources: 

15. Nonexchange revenue (590000E) 23. Total Financing Sources 24. Net Cost of Operations (+/-) 25. Net Change (calc.) 26. Cumulative Results of Operations 27. Net Position 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 33 of 37         

STATEMENT OF BUDGETARY RESOURCES 

Exp

Line No. Budgetary resources: 1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) (420100B) 1290 Appropriations (discretionary and mandatory) (411400E) 1910 Total budgetary resources 

Status of budgetary resources: 

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 

Unobligated balance, end of year: 

2204 Apportioned, unexpired account (461000E) 2404 Unapportioned, unexpired account (445000E) 2412 Unexpired unobligated balance, end of year 2490 Unobligated balance, end of year (total) 2500 Total budgetary resources 

Outlays, net: 

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 34 of 37         

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE 

Tru

Expendi

Line No. 

BUDGETARY RESOURCES SF 133 

0900 Total new obligations, unexpired accounts (490200E) 

Unobligated balance: 

1000 Unobligated balance brought forward, Oct 1 (420100B) 60,00

Budget authority: Appropriations: Mandatory: 

1201 Appropriation (special or trust fund) (411400E) 120,001260 Appropriation, mandatory (total) 120,001900 Budget authority (total) 120,001910 Total budgetary resources (calc.) 180,001930 Total budgetary resources available (calc.) 

Memorandum (non-add) entries:All accounts: 

1941 Unexpired unobligated balance, end of year (445000E, 461000E) 

STATUS OF BUDGETARY RESOURCES New obligations and upward adjustments: Direct: 

2001 Category A (by quarter) (490200E) 25,002004 Direct obligations (total) 25,002170 New obligations, unexpired accounts (490200E) 25,002190 New obligations and upward adjustments (total) 25,00

Unobligated balance: Apportioned, unexpired accounts: 

2201 Available in the current period (461000E) 15,00
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 35 of 37         

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCE

PROGRAM AND FINANCING SCHEDULE

Tru

Expendi

Unapportioned, unexpired accounts SF 133 

2403 Other (445000E) 140,002500 Total budgetary resources (calc.) 180,00

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 

3010 New obligations, unexpired accounts (490200E) 25,003020 Outlays (gross) (-) (490200E) (25,000

BUDGET AUTHORITY AND OUTLAYS, NET Mandatory: Gross budget authority and outlays: 

4090 Budget authority, gross 120,004100 Outlays from new mandatory authority (490200E) 25,004110 Outlays, gross (total) (490200E) 25,004160 Budget authority, net (mandatory) 120,004170 Outlays, net (mandatory) 25,004180 Budget authority, net (total) 120,004190 Outlays, net (total) 25,00
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 36 of 37         

Reclassified Financial Statements: 

RECLASSIFIED BALANCE SHEET 

Line No. 

 Exp

1 Assets 3 Federal 3.1 Fund balance with Treasury (RC 40)/1 (101000E) 3.14 Total federal assets 4 Total assets 5 Liabilities: 8 Total liabilities 9 Net position: 9.1 Net Position – funds from dedicated collections (331000B, 590000E, 610000E) 10 Total net position 11 Total liabilities and net position 
APPROPRIATED TRUST NON-REVOLVING OR SPECIAL FUND RECEIPTS “UNAVAILABLE” A

Page 37 of 37         

RECLASSIFIED STATEMENT OF NET COST 

Line No. 

 Exp

1 Gross cost 7 Federal gross cost 7.3 Buy/sell cost (RC 24)/2 (610000E) 8 Total federal gross cost 9 Department total gross cost 10 Earned revenue 14 Department total earned revenue 15 Net cost of operations 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

Tr

 Expend

Line No. 

All Other 

Funds 

1 Net position, beginning of period (331000B) 4 Net position, beginning of period - adjusted 7 Budgetary financing sources: 7.14 Other budgetary financing sources (RC 29)_- Footnote 1,8 (590000E) 7.20 Total budgetary financing sources (calc.) 9 Net cost of operations (+/-) 10 Net position, end of period