### Nonexpenditure Transfers (NET)

### Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

**Effective Fiscal 2013**

**PREPARED BY:**

**UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION**

**GOVERNMENTWIDE ACCOUNTING**

**BUREAU OF THE FISCAL SERVICE**

NOTE**:  This scenario follows USSGL TFM S2 12-03 (July 2012), Part 2 Fiscal 2013 crosswalks, and Part 3 “GTAS Implementation Testing” Fiscal 2014 format of USSGL accounts and attributes**

Overview

A new pair of USSGL accounts is needed to facilitate the transfer in and out of expired authority from one expired Treasury Appropriation Fund Symbol (TAFS) back to another expired TAFS.  Current United States Standard General Ledger (USSGL) accounts do not support SF 133: Report on Budget Execution and Budgetary Resources (SF 133) lines 1010 and 1011 for this activity.  This transfer is accomplished via SF 1151: Nonexpenditure Transfer Authorization.

### USSGL Accounts (Effective Fiscal 2013)

**Account Title**:Balance Transfers-In - Expired to Expired

**Account Number**:419600

**Normal Balance**:Debit

**Definition**:  The amount of realized nonexpenditure transfers-in during the fiscal year of unobligated balances to an expired Treasury Appropriation Fund Symbol (TAFS) from another expired TAFS. Examples include when it is required that an expired recipient TAFS return unobligated authority back to the originating TAFS, which is also expired. This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization.

**Account Title**:Balance Transfers-Out - Expired to Expired

**Account Number**:419700

**Normal Balance**:Credit

**Definition**:  The amount of realized nonexpenditure transfers-out during the fiscal year of unobligated balances from an expired Treasury Appropriation Fund Symbol (TAFS) to another expired TAFS. Examples include when it is required that an expired recipient TAFS return unobligated authority back to the originating TAFS, which is also expired. This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization.

### References

**OMB Circular No. A–11 (REVISED—NOVEMBER 2011) Appendix F (Advance):**

SF133 line 1010:  Unobligated balance transferred to other accounts (-)

· Includes the “amount of any expired unobligated balance actually transferred from this account to an expired account” 

SF133 line 1011:  Unobligated balance transferred from other accounts

· Includes the “amount of any expired unobligated balance actually transferred to this account from an expired account”

**Listing of USSGL Accounts Used in This Scenario**

**Scenario Assumptions**

· This scenario is applicable only for TAFS with an expired TAS Status, and for non-financing TASs only

· This scenario is applicable to expenditure account Fund Types only, excluding receipt accounts and deposit funds. Refer to Footnote 1 for further information on the Fund Type attribute

USSGL Scenario

Note:  The TAS Status for TAFS A and TAFS B is ***expired***.

**Closing Entries**

� USSGL attributes listed on this table are not final. Only the applicable attributes to USSGL accounts 419600 and 419700 are shown.

Refer to TFM S2 12-03 (July 2012), Part 3, Section IV for a listing of domain values.

� In this illustration, the original source of funding prior to the transfer was unexpended appropriations; therefore, the USSGL 310200/310300 proprietary pair is recorded for the transfer.  If the original source of funding had been receipts or collections (i.e. cumulative results), the appropriate USSGL 575500/576500 proprietary pair would be recorded instead.

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