Attachment 1A – Repayable Advances 1 of 65 June 2016

UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A)

And

NON-REPAYABLE ADVANCES (Attachment 1B)

(INDEFINITE BUDGET AUTHORITY)

Prepared By:

United States Standard General Ledger Advisory Division

Governmentwide Accounting

Bureau of the Fiscal Service

Department of the Treasury
Attachment 1A – Repayable Advances 2 of 65 June 2016

Version 

Number

Date Description of Change Effective

USSGL TFM

1.0 11/07/2011 Original version S2 11-02

2.0 11/02/2012 Proprietary modifications for USSGL 

accounts 259000, 299000, 310100, 310600, 

and 580300; Budgetary modifications for 

USSGL accounts 412900 and 414600

S2 12-03

3.0 FY 2017 Document was updated to propose the use 

of new USSGL Account 415900 in place of 

USSGL Account 412900 to account for 

repayment of repayable advances specific to 

the Unemployment Trust Fund. Also this 

document adds the receipt accounts 

0202871.001 and 0202871.002 associated 

with the borrowings.

Bulletin No. 2016-05
Attachment 1A – Repayable Advances 3 of 65 June 2016

Attachment 1A

Repayable Advances
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 4 of 65 June 2016

Attachment 1A – Repayable Advances

Background

Description of the “Advances to the Unemployment Trust Fund and Other Funds, ETA” account (016-0327)

This Treasury Appropriation Fund Symbol (TAFS) makes available funding for repayable advances (loans) to two accounts in the 

Unemployment Trust Fund (UTF): the Extended Unemployment Compensation Account (EUCA), which pays the Federal share of extended 

unemployment benefits, and the Federal Unemployment Account (FUA) which makes loans to States to fund unemployment benefits. In 

addition, the account provides repayable advances to the Black Lung Disability Trust Fund (BLDTF) whenever its balances prove insufficient 

to make payments from that account. These repayable advances are shown as borrowing authority within the UTF or the BLDTF, and they do 

not appear as budget authority or outlays in the Advances to the Unemployment Trust Fund and Other Funds account.

This TAFS also makes available funding as needed for nonrepayable advances to the Federal Employees Compensation Account (FECA) to 

pay the costs of unemployment compensation for former Federal employees and ex-service members, and to the Federal Unemployment 

Allowances (FUA) account to pay the costs of benefits and services under the Trade Adjustment Assistance for Workers (TAA) program. The 

advances are shown as budget authority and outlays from this account (016-0327).

To address the potential need for significant, and somewhat unpredictable, advances to various accounts, Congress amended the previous 

appropriations language for the Advances account to appropriate such sums as needed for advances to all of the potential recipient accounts. 

Applicable Department of Labor TAS

016_0327, “Advances to the Unemployment Trust Fund and Other Funds, Employment and Training Administration”

016X8042, “Unemployment Trust Fund, Labor”

020 2871.001, “Repayment of Loans or Advances to the Extended Unemployment Compensation Account

020 2871.002, “Repayment of Loans or Advances to the Federal Unemployment Account

020 1501.010, “Interest on Loans/Advances to the Extended Unemployment Compensation Account”

020 1501.020. “Interest on Loans/Advances to the Federal Unemployment Account 

This scenario follows USSGL TFM S2 16-XX (June 2016), Fiscal 2016 crosswalks.
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 5 of 65 June 2016

Proposed New SGL Accounts

Account Title: Repayment of Repayable Advances

Account Number: 415900

Normal Balance: Credit

Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the Unemployment Trust 

Fund and Other Funds for repayment of repayable advances. This transaction is accomplished via a Nonexpenditure Transfer. This USSGL 

account is to be used by only the Department of Labor. 

Justification: This account was created to address repayment of repayable advances specific to the Department of Labor.

USSGL Budgetary Account Reporting: 

USSGL 

Acct.

USSGL Account Title Anticipated Budg/

Prop

Normal 

Balance

Begin/

End

Debit/

Credit

Auth 

Type

Apport 

Cat

Apport 

Cat B

Avail 

Time

415900 Repayment of Repayable 

Advances

N B C E D/C P/B E

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year 

of BA

M B/P

/X
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 6 of 65 June 2016

USSGL Proprietary and Budgetary Account Attribute Table

TAS Attributes

USSGL 

Account 

Number

USSGL Account Title Fund 

Type

Reporting 

Type 

Code

TAS 

Status

Trans 

Code

415900 Repayment of Repayable Advances ET E U N

USSGL 

Account

SF 133/ 

Schedule 

P

Balance

Sheet

Stmt of 

Net 

Cost

Stmt of 

Changes in 

Net 

Position

Stmt of 

Cust 

Activity

Stmt of 

Budg

Res

Reclass 

Stmts

415900

Lines, 

1236, 

1422 N/A N/A N/A N/A

Lines

1290, 

1490 N/A

Listing of USSGL Accounts Used in This Scenario

Account 

Number Account Name

Budgetary

411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

411900 Other Appropriations Realized

412600 Amounts Appropriated From Specific Invested TAFS – Receivable

412700 Amounts Appropriated From Specific Invested TAFS – Payable

412800 Amounts Appropriated From Specific Invested TAFS – Transfers-In

412900 Amounts Appropriated From Specific Invested TAFS – Transfers-Out

415900 Repayment of Repayable Advances

420100 Total Actual Resources – Collected

439100 Adjustments to Indefinite Appropriations

439700 Receipts and Appropriations Temporarily Precluded From Obligation

445000 Unapportioned Authority

451000 Apportionments

462000 Unobligated Funds Exempt From Apportionment
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 7 of 65 June 2016

465000 Allotments – Expired Authority

480100 Undelivered Orders - Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

133000 Receivable for Transfers of Currently Invested Balances

134100 Interest Receivable – Loans

135000 Loans Receivable

214100 Accrued Interest Payable – Loans

215000 Payable for Transfers of Currently Invested Balances

216000 Entitlement Benefits Due and Payable

259000 Other Debt

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity

299000 Other Liabilities Without Related Budgetary Obligations

3101001 Unexpended Appropriations – Appropriations Received

331000 Cumulative Results of Operations

531200 Interest Revenue – Loans Receivable/Uninvested Funds

580300 Tax Revenue Collected – Unemployment

599300 Offset to Non-Entity Collections – Statement of Changes in Net Position

599400 Offset to Non-Entity Accrued Collections – Statement of Changes in Net Position

631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal 

Financing Bank

640000 Benefit Expense

 1 Some of the transactions contained within, involving USSGL 310100, are nonstandard entries for use by DOL only, in order to facilitate proper reporting on the 

Statement of Changes in Net Position. Individual entries are footnoted where applicable.
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 8 of 65 June 2016

Illustrative Transactions

NOTE: Transactions in this scenario only deal with the principal and interest payment component.

Beginning Trial Balances

DOL General Fund TAFS

016_0327 DR CR

UTF TAFS

016X8042 DR CR

Budgetary

N/A

Proprietary

N/A

Budgetary

420100 Total Actual Resources - Collected

439700 Receipts and Appropriations Temporarily 

 Precluded From Obligation

TOTAL

Proprietary

101000 Fund Balance With Treasury

259000 Other Debt

331000 Cumulative Results of Operations

TOTAL

500,000

 0

500,000

500,000

 

 0

500,000

500,000

500,000

20,000

480,000

500,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 9 of 65 June 2016

1. To record amounts appropriated to general fund TAFS 016_0327, and subsequently apportioned. The annual amount is based on what is anticipated to be 

obligated in the Unemployment Trust Fund as of September 30th.

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

4119002 Other Appropriations Realized 

 445000 Unapportioned Authority

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury

 (G 099 0000)

 310100 Unexpended Appropriations -

Appropriations Received (G 099 0000)

100,000

100,000

100,000

100,000

100,000

100,000

A104

A116

N/A

2. To record the nonexpenditure transfer receivable/payable, representing indefinite borrowing authority that is projected to be obligated (paid or unpaid) in the 

given fiscal year in TAFS 016X8042, prior to the nonexpenditure transfer of funds to cover the disbursements in TAFS 016X8042. Generally, this transaction would be 

recorded on an annual basis.

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

451000 Apportionments

 4127003

Amounts Appropriated From 

Specific Invested TAFS - Payable

 (F 016 8042)

Proprietary Entry

310100 Unexpended Appropriations – 

 Appropriations Received (G 099

 0000)

 215000 Payable for Transfers of Currently 

 Invested Balances (F 016 8042)

100,000

100,000

100,000

100,000

N/A4

Budgetary Entry

412600 Amounts Appropriated From Specific 

 Invested TAFS – Receivable (F 016 0327)

 462000 Unobligated Funds Exempt From

 Apportionment

Proprietary Entry

133000 Receivable for Transfers of Currently 

Invested Balances (F 016 0327)

 299000 Other Liabilities Without Related 

 Budgetary Obligations (N)

100,000

100,000

100,000

100,000

N/A4

 2 411900: SF 133/Schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M] 3 412700: SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator =M, Fund=EG] 4 This is a nonstandard proprietary entry, for use by DOL only
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 10 of 65 June 2016

3A. To record the nonexpenditure transfer of funds from the general fund TAFS to the UTF trust fund to cover disbursements in the trust fund. Prior to November 

2010, frequency of this transaction was negotiated. Since November 2010, DOL initiates this transfer via the GWA Non-Expenditure Transfer (NET) (SF 1151) module. 

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

4127005 Amounts Appropriated From

 Specific Invested TAFS – Payable

 (F 016 8042)

 4129006 Amounts Appropriated From 

 Specific Invested TAFS – Transfers

 -Out (F 016 0842)

Proprietary Entry

215000 Payable for Transfers of Currently 

Invested Balances (F 016 0842)

 101000 Fund Balance With Treasury

 (G 099 0000)

80,000

80,000

80,000

80,000

A526

Budgetary Entry

4128007Amounts Appropriated From Specific 

Invested TAFS – Transfers-In (F 016 0327)

 4126008 Amounts Appropriated From Specific

 Invested TAFS-Receivable (F 016 0327)

Proprietary Entry

101000 Fund Balance With Treasury

 (G 099 0000)

 133000 Receivable for Transfers of Currently

 Invested Balances (F 016 0327)

299000 Other Liabilities Without Related 

Budgetary Obligations (N)

 259000 Other Debt (F 020 2871)

80,000

80,000

80,000

80,000

80,000

80,000

A524

 5 412700: SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG] 6 412900: SF 133/schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M, Fund=EG] 7 412800: SF 133/ schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET] 8 412600: SF 133/ schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 11 of 65 June 2016

3B. To record loans receivable. Treasury will use either 020 2871.001 or 020 2871.002 depending if a 

Federal entity was involved. NOTE: There is an agreement between OMB and Treasury that there 

is to be NO cash impact in the 0202871.001 or 0202871.002 receipt accounts.

Treasury Receipt TAS

020 2871.001 and/or 020 2871.002 DR CR TC

Budgetary Entry

N/A

Proprietary Entry

135000 Loans Receivable (F 016 8042)

 298500 Liability for Non-Entity Assets Not Reported on the

 Statement of Custodial Activity (G 099 0000)

80,000

80,000

C152

4. To record current-year obligations, from authority received in transaction #2.

DOL General Fund TAFS

016_20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 490100 Delivered Orders – Obligations, Unpaid

 

Proprietary Entry

640000 Benefit Expense

 216000 Entitlement Benefits Due and Payable

75,000

75,000

75,000

75,000

E106
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 12 of 65 June 2016

5. To record the disbursement of funds related to the obligation in transaction #4.

DOL General Fund TAFS

016_20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

216000 Entitlement Benefits Due and Payable 

101000 Fund Balance With Treasury

 (G 099 0000)

75,000

75,000

75,000

75,000

B107

(mod)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 13 of 65 June 2016

6. To record the reduction (reversal) of amounts receivable and payable for indefinite borrowing authority (from transaction #2) not transferred and not obligated in 

the UTF as of September 30th.

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

4127009Amounts Appropriated From Specific 

Invested TAFS – Payable (F 016 8042)

 451000 Apportionments

Proprietary Entry

215000 Payable for Transfers of Currently 

Invested Balances (F 016 8042)

 310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

20,000

20,000

20,000

20,000

N/A10

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 41260011Amounts Appropriated From Specific

 Invested TAFS - Receivable (F 016 0327)

Proprietary Entry

299000 Other Liabilities Without Related 

Budgetary Obligations (N)

 133000 Receivable for Transfers of Currently

 Invested Balances (F 016 0327)

20,000

20,000

20,000

20,000

N/A10

 9 412700: SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG] 10 This is a nonstandard proprietary entry, for use by DOL only 11 412600: SF 133/schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 14 of 65 June 2016

7A. To record the return of authority and fund balance from the UTF back to the general fund TAFS, via nonexpenditure transfer (SF 1151), representing excess 

amounts transferred-in to the trust fund (from transaction #3) that were not obligated as of September 30th. (Note: SF 133/Schedule P line 1421 can never exceed the 

amount on line 1400.)

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

41280012Amounts Appropriated From Specific 

Invested TAFS – Transfers-In (F 016 

8042)

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury (G 099 

0000)

 310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

5,000

5,000

5,000

5,000

N/A13

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 41590014Repayment of Repayable Advances

Proprietary Entry

259000 Other Debt (F 016 8042)

 101000 Fund Balance With Treasury (G 099 

0000)

5,000

5,000

5,000

5,000

N/A13

7B. To record repayment of borrowings. NOTE: There is an agreement between OMB 

and Treasury that there is to be NO cash impact in the 0202871.001 or 0202871.002 receipt 

accounts.

Treasury Receipt TAS

020 2871.001 and/or 020 2871.002 DR CR TC

Budgetary Entry

N/A

Proprietary Entry

298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity (G 099 0000)

 135000 Loans Receivable (F 016 8042)

5,000

5,000

C152 R

 12 412800: SF 133/Schedule P line 1200 [Authority_Type=P, BEA_Category_Indicator=M, Fund=EG] 13 This is a nonstandard proprietary entry, for use by DOL only 14 415900: SF 133/Schedule P line 1422 [Authority_Type=B, BEA_Category_Indicator=M, Fund=ET]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 15 of 65 June 2016

8A. To record the adjustment for indefinite borrowing authority not obligated as of September 30th. This transaction occurs at yearend and therefore is recorded via 

Year-End Transaction Module.

DOL General Fund TAFS

016_20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

451000 Apportionments

 43910015Adjustments to Indefinite 

Appropriations

Proprietary Entry

310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

 101000 Fund Balance With Treasury

(G 099 0000)

25,000

25,000

25,000

25,000

F10616 N/A

 15 439100: SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG] 16 The debit to USSGL 310100 is a nonstandard entry, for use by DOL only
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 16 of 65 June 2016

8B. To record the accrual of interest expense incurred.

UTF TAFS

016X8042 DR CR TC

Treasury Receipt TAS

020 1501.010 and/or 020 1501.020 DR CR TC

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 490100 Delivered Orders – Obligations,

 Unpaid

Proprietary Entry

631000 Interest Expenses on Borrowing From 

the Bureau of the Fiscal Service

 and/or the Federal Financing Bank

 (F 020 1501)

 214100 Accrued Interest Payable – Loans

 (F 020 1501)

5,000

5,000

5,000

5,000

B418

Budgetary Entry

N/A

Proprietary Entry

134100 Interest Receivable – Loans 

 (F 016 8042)

 531200 Interest Revenue – Loans

 Receivable/Uninvested Funds

 (F 016 8042)

599400 Offset to Non-Entity Accrued

 Collections - Statement of Changes in

 Net Position (G 099 0000)

 298500 Liability for Non-Entity Assets Not

 Reported on the Statement of Custodial 

 Activity (G 099 0000)

5,000

5,000

5,000

5,000

C402

C405
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 17 of 65 June 2016

9A. To record revenue derived from state deposits into 16X8042.13 to be available in 16X8042 to repay the repayable advances.

DOL General Fund TAFS

016_20162014_0327 (expired) DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A N/A N/A

Budgetary Entry

41140017Appropriated Receipts Derived from

 Available Trust or Special Fund

 Receipts

 462000 Unobligated Funds Exempt From 

 Apportionment

Proprietary Entry

101000 Fund Balance With Treasury 

 (G 099 0000)

 580300 Tax Revenue Collected -Unemployment

55,000

55,000

55,000

55,000

N/A

 17 411400 SF 133/schedule P line 1201 [Appropriation -- Authority_Type = P, BEA_Category_Indicator=M, Fund=ET]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 18 of 65 June 2016

9B. Repayable Advance (expired) - To record a repayment of advances, through state receipts, that had been issued in a prior fiscal year, and occurs during the 

expiration phase of the originating 016_0327 TAFS. This transaction occurs via non-expenditure transfer. Also record Transaction #10 for any unobligated amounts 

remaining in 016_0327 as of September 30th.

DOL General Fund TAFS

016 20132014_0327 (Expired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

412800 Amounts Appropriated From Specific

Invested TAFS – Transfers-In

 465000 Allotments – Expired Authority

Proprietary Entry

101000 Fund Balance with Treasury (G 099 

0000)

 310100 Unexpended Appropriations -

 Appropriations Received

20,000

20,000

20,000

20,000

N/A

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 41590018Repayment of Repayable Advances

Proprietary Entry

259000 Other Debt (F 020 2871)

 101000 Fund Balance With Treasury

 (G 099 0000)

20,000

20,000

20,000

20,000

N/A19

 18 415900: SF 133/Schedule P line 1236 [Authority_Type=P, BEA_Category_Indicator=M, Fund=ET]

19 This is a nonstandard entry, for use by DOL only
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 19 of 65 June 2016

9C. Repayable Advance (unexpired) - To record the repayment of advances, through state receipts, issued and subsequently repaid during the same fiscal year. This 

transaction occurs via non-expenditure transfer. Also record Transaction #10 for any unobligated amounts remaining in 016_0327 as of September 30th. Based on 

established terms governing repayment application methodology, all advances issued in prior years must be retired before this repayment scenario would be applicable.

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

412800 Amounts Appropriated From Specific

Invested TAFS – Transfers-In

 451000 Apportionments

Proprietary Entry

101000 Funds Balance with Treasury (G 099 

0000)

 310100 Unexpended Appropriations –

 Appropriations Received

30,000

30,000

30,000

30,000

N/A

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 41590020Repayment of Repayable Advances

Proprietary Entry

259000 Other Debt (F 020 2871)

 101000 Fund Balance With Treasury

 (G 099 0000)

30,000

30,000

30,000

30,000

N/A21

9D. To record repayment of borrowings.. NOTE: There is an agreement between OMB 

and Treasury that there is to be NO cash impact in the 0202871.001 or 0202871.002 receipt 

accounts.

Treasury Receipt TAS

020 2871.001 and/or 020 2871.002 DR CR TC

Budgetary Entry

N/A

Proprietary Entry

298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity (G 099 0000)

 135000 Loans Receivable (F 016 8042)

50,000

50,000

C152R

 20 415900: SF 133/Schedule P line 1236 [Authority_Type=P, BEA_Category_Indicator=M, Fund=ET 21 This is a nonstandard entry, for use by DOL only
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 20 of 65 June 2016

9E. To record the interest expense that has already accrued.

UTF TAFS

016X8042 DR CR TC

Treasury Receipt TAF

020 1501.010 and/or 020 1501.020 DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, 

 Unpaid

 490200 Delivered Orders – Obligations,Paid

Proprietary Entry

214100 Accrued Interest Payable –

Loans (F 020 1501)

 101000 Fund Balance with Treasury 

 (G 099 0000)

5,000

5,000

5,000

5,000 B112

Budgetary Entry

N/A

Proprietary Entry

101000 Fund Balance with Treasury 

 (G 099 0000)

 134100 Interest Receivable – Loans 

 (F 016 8042)

599300 Offset to Non-Entity Collections -

Statement of Changes in Net Position 

(G 099 0000)

 599400 Offset to Non-Entity Accrued 

 Collections - Statement of Changes in 

 Net Position (G 099 0000)

5,000

5,000

5,000

5,000

C146

D585
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 21 of 65 June 2016

10A. To record the adjustment for indefinite borrowing authority by current year repayments of debt issued in the current fiscal year but repaid prior to September 30. 

In order to return funds back to the General Fund, DOL and FMS will process a negative warrant to ensure funds are transferred back in a timely manner. (This 

transactions relates to the repayment made to an expired 016_0327 TAS as shown in step 9B)

DOL General Fund TAFS

016 20132014_0327 (Expired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

465000 Allotments – Expired Authority 

 411900 Other Appropriations Realized 

Proprietary Entry

310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

 101000 Fund Balance With Treasury 

 (G 099 0000)

20,000

20,000

20,000

20,000

N/A N/A

10B. To record the adjustment for indefinite borrowing authority by current year repayments of debt issued in the current fiscal year. If this transaction occurs during 

the month of September, it is processed through the Year-end Transaction Module. 22

DOL General Fund TAFS

016 20152016_0327 (Unexpired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

451000 Apportionments

 43910023Adjustments to Indefinite

 Appropriations

Proprietary Entry

310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

 101000 Fund Balance With Treasury

 (G 099 0000)

30,000

30,000

30,000

30,000

F106 N/A

 22 Note: If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service will process a negative warrant. In that 

case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600. Further note that recording USSGL 411900 in an expired TAFS is 

an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk. 23 439100: SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 22 of 65 June 2016

10C. To record the adjustment for indefinite borrowing authority by current year repayments of debt issued in prior fiscal years. If this transaction occurs during the 

month of September, it is recorded via the Year-End Transaction Module. 24 DOL must seek an exemption for the use of SGL 439100 for an expired TAFS.

DOL General Fund TAFS

016 20132014_0327 (Expired) DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

[465000 Allotments – Expired Authority]

 43910025 Adjustments to Indefinite

 Appropriations

Proprietary Entry

310100 Unexpended Appropriations –

 Appropriations Received (G 099 0000)

 101000 Fund Balance With Treasury

 (G 099 0000)

N/A N/A F10626 N/A

11. To record the closing of General Fund receipt accounts associated with fund balance at 

yearend..

Treasury Receipt TAS

020 1501.010 and or 020 1501.020 DR CR TC

Budgetary Entry

N/A

Proprietary Entry

298500 Liability for Non-Entity Assets Not Reported 

on the Statement of Custodial Activity (G 099 0000)

 101000 Fund Balance With Treasury (G 099 0000)

5,000

5,000

F124

 24 Note: If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service will process a negative warrant. In that 

case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600. Further note that recording USSGL 411900 in an expired TAFS is 

an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk. 25 439100: SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG] 26 Recording 465000 as an offset to 439100 is a unique entry, for use by DOL only 
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 23 of 65 June 2016

Pre-Closing Adjusted Trial Balances

Department of Labor

DOL General Fund TAFS

016_0327 DR CR

UTF TAFS

016X8042 DR CR

Budgetary

411900 Other Appropriations Realized

412700 0mounts Appropriated From Specific 

Invested TAFS - Payable

412800 Amounts Appropriated From Specific 

Invested TAFS – Transfers-In

412900 Amounts Appropriated From Specific 

Invested TAFS – Transfers-Out

439100 Adjustments to Indefinite 

Appropriations

445000 Unapportioned Authority

451000 Apportionments

TOTAL

Proprietary

101000 Fund Balance With Treasury

215000 Payable for Transfers of Currently 

Invested Balances

310100 Unexpended Appropriations –

Appropriations Received

TOTAL

80,000

55,000

 0

135,000

0

0

0

0

80,000

55,000

0

 0

135,000

0

 0

0

Budgetary

411400 Appropriated Receipts Derived from Available

 Trust or Special Fund Receipts

412600 Amounts Appropriated From Specific

 Invested TAFS - Receivable

412800 Amounts Appropriated From Specific

 Invested TAFS – Transfers-In

412900 Amounts Appropriated From Specific

 Invested TAFS – Transfers-Out

415900 A Repayment of Repayable Advances 

420100 Total Actual Resources - Collected 

439700 Receipts and Appropriations Temporarily

 Precluded From Obligations

490100 D elivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

TOTAL

Proprietary

101000 Fund Balance With Treasury

133000 Receivable for Transfers of Currently 

Invested Balances

259000 Other Debt

299000 Other Liabilities Without Related Budgetary 

Obligations

331000 Cumulative Results of Operations

580300 Tax Revenue Collected – Unemployment

631000 Interest Expense on Borrowing Bureau of the

 Fiscal Service and/or FFB

640000 Benefit Expense

TOTAL

55,000

0

80,000

500,000

0

635,000

500,000

0

5,000

75,000

580,000

0

55,000

500,000

0

80,000

635,000

45,000

0

480,000

55,000

0

580,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 24 of 65 June 2016

Pre-Closing Adjusted Trial Balances

Department of the Treasury

Treasury Receipt TAFS

020 2871.001 and/or 020 2871.002 DR CR

Treasury Receipt TAFS

020 1501.010 and/or 020 1501.020 DR CR

Budgetary

N/A

Proprietary

135000 Fund Balance With Treasury

298500 Liability for Non-Entity Assets Not 

Reported on the Statement of 

 Custodial Activity

TOTAL

25,000

0

25,000

0

25,000

25,000

Budgetary

N/A

Proprietary

531200 Interest Revenue – Loans 

Receivable/Uninvested Funds

599300 Offset to Non-Entity Collections – Statement

 of Changes in Net Position

TOTAL

5,000

5,000

5,000

0

5,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 25 of 65 June 2016

Closing Entries

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

DOL General Fund TAFS

016_0327 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

412900 Amounts Appropriated From 

Specific Invested TAFS –

Transfers-Out

439100 Adjustments to Indefinite 

Appropriations

 411900 Other Appropriations Realized

 412800 Amounts Appropriated From 

 Specific Invested TAFS –

 Transfers-In

Proprietary Entry

None

80,000

55,000

80,000

55,000

F302

Budgetary Entry

415900 Repayments of Repayable Advances

420100 Total Actual Resources - Collected

 412800 Amounts Appropriated From Specific

 Invested TAFS – Transfers-In

Proprietary Entry

None

55,000

25,000

80,000

F302

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

DOL General Fund TAFS

016_0327 DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources - Collected

420100 Total Actual Resources – Collected

 411400 Appropriated Receipts Derived from 

 Available Trust or Special Fund 

Receipts

Proprietary Entry

None

80,000

55,000

80,000

55,000 F314
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 26 of 65 June 2016

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

DOL General Fund TAFS

016_0327 DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations

580300 Tax Revenue Collected – Unemployment

 631000 Interest Expense on Borrowing Bureau

 of the Fiscal Service and/or FFB

 640000 Benefit Expense

25,000

55,000

5,000

75,000

F336

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

cumulative results of operations..

Treasury Receipt Fund TAS

020 1501.010and /or 020 1501.020 DR CR TC

Budgetary Entry

N/A

Proprietary Entry

531200 Interest Revenue – Loans Receivable/Uninvested Funds

 599300 Offset to Non-Entity Collections – Statement of 

 Changes in Net Position

5,000

5,000

F336
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 27 of 65 June 2016

Post-Closing Trial Balances

DOL General Fund TAFS

016_0327 DR CR

UTF TAFS

016X8042 DR CR

Budgetary

None

Proprietary

None

Budgetary

420100 Total Actual Resources - Collected

449700 Receipts and Appropriations Temporarily 

Precluded From Obligations

TOTAL

Proprietary

101000 Fund Balance With Treasury

259000 Other Debt

331000 Cumulative Results of Operations

TOTAL

500,000

 0

500,000

500,000

 0

500,000

500,000

500,000

45,000

455,000

500,000

Post-Closing Trial Balances

Treasury Receipt TAS

020 2871.001 and/or 020 2871.002 DR CR

Treasury Receipt TAS

020 1501.010 and /or 020 1501.020 DR CR

Budgetary

None

Proprietary

135000 Fund Balance With Treasuy

298500 Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Activity

TOTAL 

25,000

0

25,000

25,000

25,000

Budgetary

None

Proprietary

None
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 28 of 65 June 2016

BUDGETARY RESOURCES 16 0327 16X8042 DOL Treasury

1000 500,000.00 500,000.00

1050

500,000.00 500,000.00

1200 0.00

1201 55,000.00 55,000.00

1236 (50,000.00) (50,000.00)

1260

5,000.00 5,000.00

1400 80,000.00 80,000.00

1421 (5,000.00) (5,000.00)

1440 75,000.00 75,000.00

1900

80,000.00 80,000.00

SF 133: Report on Budget Execution and Budgetary Resources

Unobligated balance:

Unobligated balance brought forward, Oct 1 (420100)

Unobligated balance (total) This line is calculated. Equals sum of 

lines 1000 through 1042.

Budget Authority:

Appropriations:

Mandatory:

Appropriation (411900 E, 412800 E "P", 412900 E, 439100 E)

Appropriations applied to repay debt (-) (415900 E)

Appropriation, mandatory (total) This line is calculated. Equals sum 

of lines 1200 through 1252.

Borrowing authority:

Adjustments:

Budget authority (total). This line is calculated. Equals the sum of 

combined total of mandatory and discretionary budget authority 

[Lines 1100 through 1153, 1170 through 1174, 1200 through 1252, 

1270 through 1273, 1300 through 1330, 1400 through 1430, 1500 

through 1531, 1600 through 1631, 1700 through 1742, and 1800 

through 1842].

Appropriation (special or trust fund) (411400 E)

Mandatory:

Borrowing authority (412800 E "B")

Borrowing authority temporarily reduced (-) (415900 E)

Borrowing authority, mandatory (total) This line is calculated. 
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 29 of 65 June 2016

1910

580,000.00 580,000.00

2001 80,000.00 80,000.00

2004

80,000.00 80,000.00

2190

80,000.00 80,000.00

2301 500,000.00 500,000.00

2490

500,000.00 500,000.00

2500

580,000.00 580,000.00

2502 80,000.00 80,000.00

3010 80,000.00 80,000.00

Memorandum (non-add) entries:

Exempt from apportionment (490200 E)

Unobligated balance, end of year This line is calculated. Equals sum 

of amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 

2402 and 2403.

Total budgetary resources This line is calculated. Equals sum of 

lines 2001 through 2403. This amount equals the amount on line 

1910

Obligations incurred, unexpired accounts (490200 E)

Unpaid obligations:

Total budgetary resouces. This line is calculated. Equals the sum of 

combined total of unobligated balances, budget authority [Lines 1000 

through 1042, 1100 through 1153, 1170 through 1174, 1200 through 

1252, 1270 through 1273, 1300 through 1330, 1400 through 1430, 

1500 through 1531, 1600 through 1631, 1700 through 1742, 1800 

through 1842].

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

Category A (by quarter) (490200 E)

Direct obligations (total) This line is calculated. Equals sum of lines 

2001 through 2003.

Unobligated balance:

Apportioned:

Obligations incurred This line is calculated. Equals sum of lines 

2001 through 2003 and 2101.

Exempt from apportionment

Available in the current period (462000)

CHANGE IN OBLIGATED BALANCE
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 30 of 65 June 2016

3020 (80,000.00) (80,000.00)

3200

0.00 0.00

4090

80,000.00 80,000.00

4100 80,000.00 80,000.00

4110 80,000.00 80,000.00

4160

80,000.00 80,000.00

4170

80,000.00 80,000.00

4180

80,000.00 80,000.00

4190

80,000.00 80,000.00

Memorandum (non-add) entries:

Obligated balance, end of year (+ or -) This line is calculated. Equals 

the sum of detailed obligated balance lines 3000, 3001, 3010, 3011, 

3020, 3030, 3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080 and 3081. 

Also equals sum of lines 3050 and 3090.

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

Budget Authority, gross This line is calculated. Equals the sum of 

mandatory budget authority [Lines 1200 through 1252, 1270 through 

1273, 1400 through 1430, 1600 through 1631, and 1800 through 

1842]

Outlays from new mandatory authority (490200 E)

Budget authority, net (total) This line is calculated. Equals sum of 

lines 4070 and 4160.

Outlays, net (total) This line is calcuated. Equals sum of lines 4080 

and 4170.

Budget authority, net (mandatory) This line is calculated. Equals the 

total new budget authority (gross) on line 4090 plus the amounts on 

lines 4120 through 4124 and on lines 4140, 4141 and 4143.

Outlays, net (mandatory) This line is calcuated. Equals line 4110 

plus the amounts on lines 4120 through 4124.

Budget authority and outlays, net (total)

Outlays (gross) (-) (490200 E)

Outlays, gross (total) (490200 E)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 31 of 65 June 2016

BUDGETARY RESOURCES 16 0327 16X8042 DOL Treasury

0900 80,000.00 80,000.00

1000 500,000.00 500,000.00

1050 580,000.00 580,000.00

1201 55,000.00 55,000.00

1236 (50,000.00) (50,000.00)

1260 5,000.00 5,000.00

1400 80,000.00 80,000.00

1422 (5,000.00) (5,000.00)

1440 75,000.00 75,000.00

1900

80,000.00 80,000.00

Budget authority (total) This line is calculated. Equals the sum of combined total of 

mandatory and discretionary budget authority [Lines 1100 through 1139, 1170 through 

1174, 1200 through 1239, 1270 through 1273, 1300 through 1320, 1400 through 1422, 

1500 through 1522, 1600 through 1622, 1700 through 1728, and 1800 through 1827].

Borrowing authority applied to repay debt (-) (412900 E "B")

Appropriations applied to repay debt (-) (415900 E)

Appropriations:

Unobligated balance brought forward, Oct 1 (4201000 B)

All accounts:

Total new obligations (490200 E)

Unobligated balance:

 Budget Program and Financing Schedule P

Unobligated balance (total) This line is calculated. Equals sum of lines 1000 through 

1033 excluding line 1001.

Budget authority:

Mandatory:

Appropriation (special or trust fund) (411400 E)

Appropriation, mandatory (total) This is calculated. Equals sum of lines 1200 through 

1239.

Borrowing authority:

Mandatory:

Borrowing authority (412800 E "B")

Adjustments:

Borrowing authority, mandatory (total) This line is calculated. Equals the sum of 

lines 1400 through 1423.
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 32 of 65 June 2016

1930 580,000.00 580,000.00

1941 500,000.00 500,000.00

3010 80,000.00 80,000.00

3020 (80,000.00) (80,000.00)

3200 0.00 0.00

4090 80,000.00 80,000.00

4100 80,000.00 80,000.00

4110 80,000.00 80,000.00

4160 80,000.00 80,000.00

Outlays (gross) (-) (490200 E)

Unexpired unobligated balance, end of year (420100 E)

Total budgetary resources available This line is calculated. Equals the sum of 

combined total of unobligated balances, budget authority, and line 1901 (Lines 1000 

through 1031, 1100 through 1139, 1170 through 1174, 1200 through 1239, 1270 

through 1273, 1300 through 1320, 1400 through 1422, 1500 through 1522, 1600 

through 1622, 1700 through 1728, 1800 through 1827, and 1901).

Memorandum (non-add) entries:

All accounts:

Obligations incurred, unexpired accounts (490200 E)

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

Memorandum (non-add) entries:

Obligated balances, end of year (+ or -) This line is calculated. Equals the sum of 

detailed obligated balance lines 3000, 3001, 3010, 3011, 3020, 3030, 3031, 3040, 3041, 

3060, 3061, 3070, 3071, 3080, and 3081. Also equals sum of lines 3050 and 3090.

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

Budget authority, gross This line is calculated. Equals the sum of mandatory budget 

authority [Lines 1200 through 1239, 1270 through 1273, 1400 through 1423, 1600 

through 1622, and 1800 through 1827].

Outlays from new mandatory authority

Outlays, gross (total)

Budget authority, net (mandatory) This line is calculated. Equals the total new budget 

authority (gross) on line 4090 plus the amounts on lines 4120 through 4124 and on 

lines 4140 and 4143.
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 33 of 65 June 2016

4170 80,000.00 80,000.00

4180 80,000.00 80,000.00

4190 80,000.00 80,000.00

Outlays, net (mandatory) This line is calculated. Equals line 4110 plus the amounts on 

lines 4120 through 4124.

Budget authority and outlays, net (total)

Budget authority, net (total) This line is calculated. Equals sum of lines 4070 and 

Outlays, net (total) This line is calculated. Equals sum of lines 4080 and 4170.
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 34 of 65 June 2016

16 0327 16X8042 DOL Treasury

1 500,000.00 500,000.00

4 0.00 25,000.00

6 500,000.00 500,000.00 25,000.00

15 500,000.00 500,000.00 25,000.00

18 45,000.00 45,000.00

19 0.00 25,000.00

20 45,000.00 45,000.00 25,000.00

28 45,000.00 45,000.00 25,000.00

32

455,000.00 455,000.00

33

0.00 0.00

34

455,000.00 455,000.00

35

0.00 0.00

36 455,000.00 455,000.00 0.00

37 500,000.00 500,000.00 25,000.00

Balance Sheet

Assets 

Loans Receivable (135000)

Intragovernmental

Fund Balance with Treasury (101000)

Total Assets

Debt (259000)

Total Intragovernmental

Total Liabilities

Total Net Position - Funds From Dedicated Collections 

(Combined or Consolidated Totals) (Note 21)

Total Net Position - All Other Funds (Combined or 

Consolidated Totals)

Cumulative Results of Operations - All Other Funds 

(Combined or Consolidated Totals) (531200, 599300)

Total Intragovernmental

Other (Notes 298500)

Liabilities

Intragovernmental

Total Liabilities and Net Position

Net Position

Cumulative Results of Operations - Funds From 

Dedicated Collections (Combined or Consolidated 

Totals) (331000, 580300, 631000, 640000)

Total Net Position
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 35 of 65 June 2016

16 0327 16X8042 DOL Treasury

1 80,000.00 80,000.00

2 0.00 5,000.00

3 80,000.00 80,000.00 (5,000.00)

5 80,000.00 80,000.00 (5,000.00)

8 Net cost of operations 80,000.00 80,000.00 (5,000.00)

Net program costs including Assumption 

Statement of Net Cost

Gross Program Costs:

Program A:

Gross costs (631000, 640000)

Net program costs:

Less: earned revenue (531200)

16 0327 16X8042 DOL Treasury

1 480,000.00 480,000.00

3 480,000.00 480,000.00 0.00

6 55,000.00 55,000.00

13 0.00 (5,000.00)

14 55,000.00 55,000.00 (5,000.00)

15 (80,000.00) (80,000.00) 5,000.00

16 (25,000.00) (25,000.00) 0.00

17 455,000.00 455,000.00 0.00

27 455,000.00 455,000.00 0.00

Other (+/-) (599300)

Total Financing Sources

Net Cost of Operations (+/-)

Net Change

Statement of Changes in Net Position

Cumulative Results of Operations:

Beginning Balances (33100)

Beginning Balances, as Adjusted 

Budgetary Financing Sources:

Nonexchange Revenue (580300)

Other Financing Sources (Non Exchange):

Cumulative Results of Operations

Net Position (Note 5)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 36 of 65 June 2016

Budgetary resources: 16 0327 16X8042 DOL Treasury

1000 500,000.00 500,000.00

1290

0.00 5,000.00 5,000.00

1490

75,000.00 75,000.00

1910 0.00 580,000.00 505,000.00

2190 80,000.00 80,000.00

2304 0.00 0.00

2490 0.00 0.00

2500 80,000.00 80,000.00

3012 80,000.00 80,000.00

3020 (80,000.00) (80,000.00)

3200 0.00 0.00

4175 80,000.00 80,000.00

4180 80,000.00 80,000.00

4185 80,000.00 80,000.00

4190 80,000.00 80,000.00

4200 (5,000.00)

4210 Agency outlays, net (discretionary and mandatory) 80,000.00 80,000.00 (5,000.00)

Obligations incurred (490200)

Change in obligated balance:

Exempt from apportionment (462000)

Total budgetary resources

Status of budgetary resources:

Obligations incurred (490200)

Unobligated balance, end of year:

Borrowing authority (discretionary and mandatory) (412800 E 

"B", 412900 E "B"

Statement of Budgetary Resources

Unobligated balance brought forward, Oct 1 (420100 E)

Total unobligated balance, end of year

Total budgetary resources

Appropriations (discretionary and mandatory) (411400 E, 

411900 E, 412800 E "P", 412900 E "P", 415900, 439100)

Outlays (gross) (-) (490200)

Budget authority and outlays, net:

Budget authority, net (total) (discretionary and mandatory)

Outlays, gross (discretionary and mandatory) (490200)

Budget authority, gross (discretionary and mandatory)

Obligated balance, end of year

Outlays, net (total) (discretionary and mandatory)

Distributed offsetting receipts (-) (531200)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 37 of 65 June 2016

ELIMINATIONS:

DOL will not pass Edit 1 as the transfers processed in NET will not post to 101000 but to 310100 (transactions 2 and 6) . 

U.S. Government Standard General Ledger

Data Edits - Detail Report

Number: 1

Name: Fund Balance With Treasury

Description: USSGL account 101000 must equal Fund Balance With Treasury from the Central Accounting and 

Reporting System (CARS).

Type: USSGL / SMAF

Operand: Equal (=)

Fatal 01,02,03,04,05,06,07,08,09,10,11,12

RC 05 RC 41

DOL 631000 5,000.00 DOL 310100

Treasury 531200 (5,000.00) General Fund

Difference 0.00 0.00

RC 17 RC 44

DOL 259000 (45,000.00) Treasury 599300 5,000.00

Treasury 135000 25,000.00 General Fund

(20,000.00) 5,000.00

RC 40 RC 46

DOL 101000 500,000.00 Treasury 298500 (25,000.00)

General Fund General Fund

500,000.00 (25,000.00)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 38 of 65 June 2016

Period:

Proposed 

Analytical 

Period:

Left Side Attribute Combination Right Side Attribute Combination

SM

USSGL 

ACCOUNT 

NUMBER

Begin/End SMAF

101000 E FBWT
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 39 of 65 June 2016

GTAS Closing Edit 21 is updated to add 415900.

U.S. Government Standard General Ledger

Closing Edits Detail Report

Edit

No

Prior 

Year 

USSGL 

Account

Debit or

Credit

Beginning

Ending 

Balance 

Indicator

Authority

Type Code

TAS 

Status

Reporting

Type Code

Trans. 

Code

Beginning

Balance 

USSGL 

Account

21 415900 C/D E P U E N 420100
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 40 of 65 June 2016

DOL will not pass Edit 35 as the transfers processed in NET will not post to 310200 or 575500 but to 310100 (transaction 7a).

U.S. Government Standard General Ledger

Data Edits - Detail Report

Number: 35

Name: UCAD Reciprocal Category 8 Transferred-In

Description: The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase 

(BXFERC) BETC transactions for a TAS must equal the sum of the USSGL 310200 and 575500

Type: USSGL / SMAF

Operand: Equal (=)

Fatal 

Period:

Proposed 

Analytical 

Period:

01,02,03,04,05,06,07,08,09,10,11,12

Left Side Attribute Combination Right Side Attribute Combination

SM

USSGL 

ACCOUNT 

NUMBER

Begin/End BETC

310200 E AXFERC

575500 E BXFERC

NETC
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 41 of 65 June 2016

For edit 37, added USSGL 415900.

U.S. Government Standard General Ledger

Data Edits - Detail Report

Number: 37

Name: Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

Description: The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must 

equal the sum of USSGL accounts 412800, 412900, 416700, 417000, 417300 and 417500

Type: USSGL / SMAF

Operand: Equal (=)

Fatal 

Period:

Proposed 

Analytical 

Period:

01,02,03,04,05,06,07,08,09,10,11,12

Left Side Attribute Combination Right Side Attribute Combination

SM

USSGL 

ACCOUNT 

NUMBER

Begin/End BETC

412800 E AXFERC

412900 E AXFERD

415900 E

416700 E

417000 E

417300 E

417500 E
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 42 of 65 June 2016

DOL will not pass Edit 50 as the warrants were not processed but transfers were processed in NET to 310100 (transactions 2, 6. and 7A). 

Also for Edit 50, DOL will not pass as they are posting to 310100 instead of 310600 for transactions 8 and 10A.

U.S. Government Standard General Ledger

Data Edits - Detail Report

Number: 50

Name: Normal Warrants Edit

Description: The BETC balances from the Central Accounting and Reporting System (CARS) that represent all the 

normal warrant activity should equal the sum of USSGL accounts 310600 and 310100.

Type: USSGL / SMAF

Operand: Equal (=)

Fatal 

Period:

Proposed 

Analytical 

Period:

01,02,03,04,05,06,07,08,09,10,11,12

Left Side Attribute Combination Right Side Attribute Combination

SM

USSGL 

ACCOUNT 

NUMBER

Begin/End BETC

310100 E AP

310600 E APADV

APBGT

APCRREF

APIND

APINDYEC

APINDYED

APLIMIND
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 43 of 65 June 2016

APOTH

APROP

JRCR

RAPPRC

RAPPRD

RS

SW

SWYE
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 44 of 65 June 2016

Below is GTAS waiver for DOL.

Category Item

(Section Titles) PART I: Treasury Account 

Symbol Information (Please 

check all that apply)

(Table Headings) Rpt Period System Request Type Account 

Type

Agency Treasury 

Account 

Symbol

MARILYN 

EVANS 

(MEVANS03)

Request #1 016 _ 

0327

2016-02 Will impact all reporting 

periods for FY 2016 once 

transaction 2 is processed from 

the scenario (see Agency 

Justification)

GTAS Fatal Edit and 

Validation 

Suppression

Expenditure Department 

of Labor 

(016)

016 20162016 

0327 000

2016-02 Will impact all reporting 

periods for FY 2016 once 

transaction 7a is processed from 

the scenario (see Agency 

Justification)

GTAS Fatal Edit and 

Validation 

Suppression

Expenditure Department 

of Labor 

(016)

016 20162016 

0327 000

2016-02 Will impact all reporting 

periods for FY 2016 once 

transaction 2 is processed from 

the scenario (see Agency 

Justification)

GTAS Fatal Edit and 

Validation 

Suppression

Expenditure Department 

of Labor 

(016)

016 20162016 

0327 000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 45 of 65 June 2016
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 46 of 65 June 2016

DOL Treasury

1

3

3.1 500,000.00

3.6 25,000.00

3.13 500,000.00 25,000.00

4 500,000.00 25,000.00

5

7

7.6 45,000.00

7.1

25,000.00

7.14 45,000.00 25,000.00

8 45,000.00 25,000.00

9

9.1

455,000.00

10 455,000.00 -

11 500,000.00 25,000.00

Total Net Position

Total Liabilities and Net Position

Total Federal Liabilities

Total Liabilities

Net Position:

Net Position - Funds From Dedicated Collections 

(331000, 580300, 631000, 640000)

Liability to the General Fund for Custodial and Other 

Non-Entity Assets (RC 46)/1 (298500)

Total Assets

Liabilities:

Total Federal Assets

Fund Balance With Treasury (RC 40)/1 (101000 E)

Federal

Loans Payable (RC 17)/1 (259000)

Federal

Loans Receivable (RC 17)/1 (135000)

Relcassified Balance Sheet

Assets
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 47 of 65 June 2016

DOL Treasury

1

2 75,000.00

6 75,000.00 -

7

7.5 5,000.00

8 5,000.00 -

9 80,000.00 -

10

12

12.4 5,000.00

13 - 5,000.00

14 - 5,000.00

15 80,000.00 (5,000.00)

Reclassified Statement of Net Cost

Gross costs

Non-Federal Gross Cost (640000)

Total Non-Federal Gross Cost

Federal Gross Cost

Borrowing and Other Interest Expense 

(RC05) /2 (63100)

Total Federal Gross Cost

Department Total Gross Cost

Earned Revenue

Federal Earned Revenue

Borrowing and Other Interest Revenue 

(RC 05) /2 (531200)

Department Total Earned Revenue

Net Cost of Operations

Total Federal Earned Revenue
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 48 of 65 June 2016

DOL Treasury

1 480,000.00

4 480,000.00 -

5

5.4 55,000.00

5.9 55,000.00 -

8

8.4 (5,000.00)

8.9 - (5,000.00)

9 (80,000.00) 5,000.00

10 455,000.00 -

Net Cost of Operations (+/-)

Ending Net Position Balance

Total Other Financing Sources

Other Financing Sources:

Non-Entity Collections Transferred to the General Fund (RC 44) 

(599300)

Total Non-Federal Nonexchange Revenue

Unemployment Taxes (580300)

Adjusted Beginning Net Position Balance

Non-Federal Nonexchange Revenue:

Reclassified Statement of Changes in Net Position

Beginning Net Position Balance (331000)
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1A – Repayable Advances 49 of 65 June 2016

Attachment 1B

NON-Repayable Advances
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 50 of 65 June 2016

Attachment 1B – Non-Repayable Advances

Background

Description of the “Payments to the Unemployment Trust Fund, ETA” account (016-0178) (from the 2011 President’s Budget):

This TAFS provides for general fund financing of extended unemployment benefit programs under certain statutes. Under the Emergency 

Unemployment Compensation law enacted in Public Law (P.L.) 102–164, as amended, there continues to be general fund financing for 

administrative costs related to any extended benefits paid under the optional, total unemployment rate trigger created in that law. This account 

is also used to make general fund reimbursements for some or all of the benefits and administrative costs incurred under the new Emergency 

Unemployment Compensation program (first enacted in P.L. 110–252, expanded in P.L. 110–449, extended in P.L. 111–5, expanded in P.L. 

111–92, and extended in P.L. 111–118). These funds are transferred to a receipt account in the Unemployment Trust Fund (UTF) so that 

resources may be transferred to the Employment Security Administration Account in the UTF for administrative costs or to the Extended 

Unemployment Compensation Account in the UTF for benefit costs.

Applicable Department of Labor TAFS

016_0178, “Payments to the Unemployment Trust Fund, Employment and Training Administration”

016X8042, “Unemployment Trust Fund, Labor”
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 51 of 65 June 2016

Listing of USSGL Accounts Used in This Scenario

Account 

Number Account Name

Budgetary

411900 Other Appropriations realized

412600 Amounts Appropriated From Specific Invested TAFS – Receivable

412700 Amounts Appropriated From Specific Invested TAFS – Payable

412800 Amounts Appropriated From Specific Invested TAFS – Transfers-In

412900 Amounts Appropriated From Specific Invested TAFS – Transfers-Out

420100 Total Actual Resources – Collected

439100 Adjustments to Indefinite Appropriations

445000 Unapportioned Authority

451000 Apportionments

462000 Unobligated Funds Exempt From Apportionment

480100 Undelivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

133000 Receivable for Transfers of Currently Invested Balances

215000 Payable for Transfers of Currently Invested Balances

259000 Other Debt

310100 Unexpended Appropriations – Appropriations Received

310600 Unexpended Appropriations – Adjustments

331000 Cumulative Results of Operations

640000 Benefit Expense
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 52 of 65 June 2016

Illustrative Transactions

NOTE: Transactions in this scenario only deal with the principal component, not interest payments or premiums.

1. To record amounts appropriated to general fund TAFS 016_0178, and subsequently apportioned. The annual amount is based on what is anticipated to be 

obligated in the Unemployment Trust Fund as of September 30th.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

41190027Other Appropriations Realized 

 445000 Unapportioned Authority

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury

 310100 Unexpended Appropriations –

 Appropriations Received

10,000

10,000

10,000

10,000

10,000

10,000

A104

A116

N/A

 27 411900: SF 133/Schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 53 of 65 June 2016

2. To record the expenditure transfer from the DOL general fund to the UTF. The transfer is for the amount of indefinite budget authority that it is projected to be 

obligated (paid or unpaid) in the given fiscal year by the UTF. Generally, this transaction would be recorded on an annual basis. This transaction represents a 

non-exchange transaction.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

451000 Apportionments

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

576000 Expenditure Financing Sources –

Transfers-Out

 101000 Fund Balance With Treasury

310700 Unexpended Appropriations - Used

 570000 Expended Appropriations

7,000

7,000

7,000

7,000

7,000

7,000

A514

B134

Budgetary Entry

41140028Appropriated Receipts Derived from 

 AvailableTrust or Special Fund

 Receipts

 462000 Unobligated Funds Exempt From

 Apportionment

Proprietary Entry

101000 Fund Balance With Treasury

 575000 Expenditure Financing Sources –

 Transfers-In

7,000

7,000

7,000

7,000

A510

3. To record current-year obligations, from authority received in transaction #2.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

462000 Unobligated Funds Exempt From 

Apportionment

 480100 Undelivered Orders-Obligations, Unpaid

Proprietary Entry

None

6,000

6,000 B306

 28 SF 133/schedule P line 1202 [Appropriation -- Authority_Type = P, BEA_Category_Indicator=M, Fund=7]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 54 of 65 June 2016

4. To record the disbursement of funds related to the obligation in transaction #3.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

N/A

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

640000 Benefit Expense

 101000 Fund Balance With Treasury

6,000

6,000

6,000

6,000

B107

(mod)

5. For any amount of indefinite authority in the UTF not obligated as of September 30th, the unobligated balances and any associated fund balance must be returned 

to the general fund TAFS (#5A). The general fund TAFS will then return the fund balance back to Treasury (#5B).

5A. To record the return of unobligated balances and fund balance from the UTF to the general fund TAFS, via expenditure transfer. This is current-year 

authority, therefore, reverse transaction #2.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury

 576000 Expenditure Financing Sources –

 Transfers-Out

570000 Expended Appropriations

 3107000 Unexpended Appropriations - Used

1,000

1,000

1,000

1,000

1,000

1,000

A514R

B134R

Budgetary Entry

462000 Unobligated Funds Exempt From 

 Apportionment

 411400 Appropriated Receipts Derived from

 Available Trust or Special Fund 

 Receipts

Proprietary Entry

575000 Expenditure Financing Sources – Transfers-

 In

 101000 Fund Balance With Treasury

1,000

1,000

1,000

1,000

A510R
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 55 of 65 June 2016

5B. To record the decrease of indefinite budget authority in the general fund TAFS to reconcile to the indefinite appropriation equal to the obligations incurred in the 

UTF. If this transaction occurs during the month of September, it is recorded via the Year-End Transaction Module. 29 DOL must seek an exemption for the use of SGL 

439100 for an expired TAFS..

30

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

451000 Apportionments

 43910031Adjustments to Indefinite

Appropriations

Proprietary Entry

310600 Unexpended Appropriations –

Adjustments

 101000 Fund Balance With Treasury

4,000

4,000

4,000

4,000

F106

(mod) N/A

 29 Note: If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service will process a negative warrant. In that 

case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600 Further note that recording USSGL 411900 in an expired TAFS is 

an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk. 30 In the event that a negative Treasury warrant is processed to return the funds to Treasury, refer to USSGL TC F108, which reflects a credit to 411900 and a debit to 

310100. 31 439100: SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=1]
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 56 of 65 June 2016

Pre-Closing Adjusted Trial Balances

DOL General Fund TAFS

016_0178 DR CR

UTF TAFS

016X8042 DR CR

Budgetary

411900 Other Appropriations Realized

439100 Adjustments to Indefinite

Appropriations

445000 Unapportioned Authority

451000 Apportionments

490200 Delivered Orders – Obligations, Paid

TOTAL

Proprietary

101000 Fund Balance With Treasury

310100 Unexpended Appropriations –

Appropriations Received

310600 Unexpended Appropriations –

Adjustments

310700 Unexpended Appropriations - Used

570000 Expended Appropriations

576000 Expenditure Financing Sources –

Transfers-Out

TOTAL

10,000

 0

10,000

0

4,000

6,000

6,000

16,000

4,000

0

0

6,000

10,000

10,000

6,000

 0

16,000

Budgetary

411400 Appropriated Receipts Derived from

 Available Trust or Special Fund Receipts

462000 Unobligated Funds Exempt From 

Apportionment

480100 Undelivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

TOTAL

Proprietary

101000 Fund Balance With Treasury

575000 Expenditure Financing Sources –

Transfers-In

640000 Benefit Expense

TOTAL

6,000

 0

6,000

0

6,000

6,000

0

0

6,000

6,000

6,000

 0

6,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 57 of 65 June 2016

Closing Entries

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

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

420100 Total Actual Resources - Collected

439100 Adjustments to Indefinite

Appropriations

 411900 Other Appropriations Realized

Proprietary Entry

None

6,000

 4,000

10,000 F302

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived from

 Available Trust or Special Fund 

 Receipts

Proprietary Entry

None

6,000

6,000 F302

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

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources - Collected

Proprietary Entry

None

6,000

6,000

F314

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources – Collected

Proprietary Entry

None

6,000

6,000

F314
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 58 of 65 June 2016

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

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

None

Proprietary Entry

570000 Expended Appropriations

 576000 Expenditure Financing Sources –

 Transfers-Out

6,000

6,000

F336

Budgetary Entry

None

Proprietary Entry

575000 Expenditure Financing Sources –

Transfers-In

 640000 Benefit Expense

6,000

6,000

F336

9. To record closing of fiscal-year activity to unexpended appropriations.

DOL General Fund TAFS

016_0178 DR CR TC

UTF TAFS

016X8042 DR CR TC

Budgetary Entry

None

Proprietary Entry

310100 Unexpended Appropriations –

Appropriations Received

 310600 Unexpended Appropriations –

 Adjustments

 310700 Unexpended Appropriations - Used

10,000

4,000

6,000

F342 N/A
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 59 of 65 June 2016

Post-Closing Trial Balances

DOL General Fund TAFS

016_0178 DR CR

UTF TAFS

016X8042 DR CR

Budgetary

None

Proprietary

None

Budgetary

None

Proprietary

None
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 60 of 65 June 2016

SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES and PROGRAM AND FINANCING 

SCHEDULE P

DOL

GF TAFS

016_0178

UTF

TAFS

016X8042

SF133 

Line

Sch P

Line

SF133 

Line

Sch P

Line

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations (490200E) 6,000 6,000

Unobligated balance:

1000 Unobligated balance brought forward, October 1

Budget Authority:

Appropriations:

Mandatory:

1200 Appropriation (411900E, 439100E) 6,000 6,000

1200 Appropriation (special or trust fund) (411400E) 6,000 6,000

All Accounts:

1941 Unexpired unobligated balance carried forward, end of year 0 0

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (490200E) 6,000 6,000

Unobligated Balance

2500 Total budgetary resources (Sum of lines 2001..2403. Also equals line 

1910 of the Schedule of Budgetary Resources)

6,000 6,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 61 of 65 June 2016

CHANGE IN OBLIGATED BALANCE

Obligated balance, start of year (net):

3030 Obligations incurred, unexpired accounts (490200E) 6,000 6,000 6,000 6,000

3040 Outlays (gross) (-) (490200E) 6,000 6,000 6,000 6,000

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross (This line is calculated. Equals the sum of 

mandatory budget authority [Lines 1200 through 1252, 1270 through 1273, 

1400 through 1430, 1600 through 1631, and 1800 through 1842 (SF 133). 

Lines 1200 through 1239, 1270 through 1273, 1400 through 1420, 1600 

through 1622, and 1800 through 1827 (Sch P)].)

6,000 6,000 6,000 6,000

4100 Outlays from new mandatory authority (490200E) 6,000 6,000 6,000 6,000

4110 Total outlays, gross (490200E) 6,000 6,000 6,000 6,000

4160 Budget authority, net (mandatory) (This line is calculated. Equals the 

total new budget authority (gross) on line 4090 plus the amounts on lines 

4120 through 4124 and on lines 4140, 4141 and 4143 (SF 133). Line 4090 

plus the amounts on lines 4120 through 4124 and on lines 4140 and 4142 

(Sch P).)

6,000 6,000 6,000 6,000

4170 Outlays, net (mandatory) (This line is calculated. Equals line 4110 

plus the amounts on lines 4120 through 4124.)

6,000 6,000 6,000 6,000

4180 Budget authority, net (discretionary and mandatory) (This line is 

calculated. Equals sum of lines 4070 and 4160.)

6,000 6,000 6,000 6,000

4190 Outlays, net (discretionary and mandatory) (This line is calculated. 

Equals sum of lines 4080 and 4170.)

6,000 6,000 6,000 6,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 62 of 65 June 2016

BALANCE SHEET

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Assets:

 Intragovernmental:

 1. Fund Balance With Treasury (Note 3) (101000E) 0 0

15. Total Assets (calc 1..5) 0 0

Liabilities:

 28. Total Liabilities (calc 20..27) 0 0

Net Position:

 31. Unexpended Appropriations – Other Funds (310100E, 310600E, 310700E) 0

 32. Cumulative Results of Operations – Earmarked Funds (Note 21) (575000E, 

640000E)

0

 33. Cumulative Results of Operations – Other Funds (570000E, 576000E) 0

 34. Total Net Position (calc.) 0 0

35. Total Liabilities and Net Position (calc.) 0 0
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 63 of 65 June 2016

STATEMENT OF NET COST

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Program Costs:

1. Gross costs (Note 22) (640000E) 6,000

3. Net Program Costs (sum of 1 minus 2) 6,000

8. Net cost of operations 6,000
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 64 of 65 June 2016

STATEMENT OF CHANGES IN NET POSITION

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All Other Funds Earmarked Funds

Cumulative Results of Operations:

Budgetary Financing Sources:

5. Appropriations Used (570000E) 6,000

8. Transfers-In/Out Without Reimbursement (+/-) (575000E, 576000E) (6,000) 6,000

14. Total Financing Sources (sum of 4 through 13) 0 6,000

15. Net Cost of Operations (+/-) 0 6,000

16. Net Change (sum of 14 minus 15) 0 0

17. Cumulative Results of Operations (sum of 3 and 16) 0 0

Unexpended Appropriations

Budgetary Financing Sources:

21. Appropriations Received (310100E) 10,000

23. Other Adjustments (Rescissions, etc.) (+/-) (310600E) (4,000)

24. Appropriations Used (310700E) (6,000)

25. Total Budgetary Financing Sources (sum of 21 through 24) 0

26. Total Unexpended Appropriations (sum of 20 and 25) 0

27. Net Position (sum of 17 and 26) 0 0
UNEMPLOYMENT TRUST FUND (UTF)

REPAYABLE ADVANCES (Attachment 1A) and NON-REPAYABLE ADVANCES (Attachment 1B)

(Indefinite Budget Authority)

Attachment 1B – NON-Repayable Advances 65 of 65 June 2016

STATEMENT OF BUDGETARY RESOURCES DOL GF TAFS

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BUDGETARY RESOURCES

1000 Unobligated Balance Brought Forward, Oct. 1

1290 Appropriations (411400E, 411900E, 439100E) 6,000 6,000

1910 Total budgetary resources 6,000 6,000

STATUS OF BUDGETARY RESOURCES

2190 Obligations Incurred (490200E) 6,000

2304 Exempt from Apportionment

2500 Total budgetary resources 6,000 6,000

CHANGE IN OBLIGATED BALANCES

3012 Obligations Incurred (490200E) 6,000 6,000

3020 Outlays (Gross) (-) (490200E) 6,000 6,000

BUDGET AUTHORITY AND OUTLAYS, NET:

4185 Outlays, Gross (Discretionary and Mandatory) (490200E) 6,000 6,000

4190 Outlays, Net (Discretionary and Mandatory) (490200E) 6,000 6,000