Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

1

Background

USSGL account 4192 is necessary to allow transfers from unexpired accounts into expired accounts. These types of transactions may 

be necessary due to fluctuations in foreign currency valuations. If the value of the dollar goes down after booking obligations, the 

dollars booked are not sufficient to cover the revalued obligation. In these instances, USSGL account 4192 is necessary to transfer 

funds into the affected expired accounts to maintain the budgeted level of operations. If there is another reason your agency needs to 

use USSGL account 4192, you must first receive OMB’s approval.

Proposed New USSGL Account (Effective Fiscal Year 2006, Available for early implementation, Fiscal Year 2005)

Account Title: Balance Transfers – Unexpired TAFS to Expired TAFS

Account Number: 4192

Normal Balance: Either

Definition: The amount of realized nonexpenditure transfers during the fiscal year from an unexpired Treasury Appropriation Fund 

Symbol (TAFS) to an expired TAFS to minimize the effect of foreign currency fluctuations in order to maintain the budgeted level of 

operations for such expired TAFS. This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization. Use only 

with OMB approval. On a case-by-case basis, this account may be used for other purposes with OMB prior approval. FACTS II

normal balance assigned to this account is “debit.” 

Justification: A new USSGL account is needed to allow for transfers from an unexpired TAFS to minimize the effect of foreign 

currency fluctuations in order to maintain the budgeted level of operations for such expired TAFS.
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

2

Proposed New Transactions:

A215 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol 

(TAFS).

Budgetary Entry

Debit 4192 Balance Transfers – Unexpired TAFS to Expired TAFS

Credit 4450 Unapportioned Authority

Credit 4650 Allotments – Expired Authority

Proprietary Entry

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations – Transfers-In

Credit 5755 Nonexpenditure Financing Sources – Transfers-In 

Justification: New transaction is needed to allow transfers from an unexpired Treasury Appropriation Fund Symbol (TAFS) to an 

expired TAFS to minimize the effect of foreign currency fluctuations in order to maintain the budgeted level of operations for such 

expired TAFS. This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization. This transaction can only be 

used with OMB approval.
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

3

A216 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund 

Symbol (TAFS).

Budgetary Entry

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt from Apportionment

Debit 4610 Allotments – Realized Resources

Credit 4192 Balance Transfers – Unexpired TAFS to Expired TAFS

Proprietary Entry

Debit 3103 Unexpended Appropriations – Transfers-Out

Debit 5765 Nonexpenditure Financing Sources – Transfers-Out

Credit 1010 Fund Balance With Treasury

Justification: New transaction is needed to allow transfers from an unexpired Treasury Appropriation Fund Symbol (TAFS) to an 

expired TAFS to minimize the effect of foreign currency fluctuations in order to maintain the budgeted level of operations for such 

expired TAFS. This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization. This transaction can only be 

used with OMB approval.

Impact on USSGL Crosswalks

USSGL Account SF 133 USSGL 2108 Program and Financing Schedule (P&F)

4192 “Unexpired” Line 2B N/A Line 2235

4192 “Expired” Line 2B N/A N/A
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

4

Beginning Trial Balances

Transfer From TAFS

97-X-1234 (unexpired) DR CR

Transfer To TAFS

97-5-1234 (expired) DR CR

BUDGETARY

4201

4610

Total

PROPRIETARY

1010

3101

Total

100,000

 0

100,000

100,000

 0

100,000

100,000

100,000

100,000

100,000

BUDGETARY

4201

4801

PROPRIETARY

1010

3100

5,000

5,000

5,000

5,000
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

5

1. To record upward adjustment due to foreign currency fluctuations. Obligation was originally recorded for $5,000, but when bill 

was received, foreign currency fluctuation increased the amount owed to $6,000.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

N/A

Budgetary Entry

4650 Allotments – Expired Authority

 4881 Upward Adjustments of PriorYear Undelivered Orders –

Obligations, Unpaid

AND

4801 Undelivered Orders –

Obligations, Unpaid

 4901 Delivered Orders – Obligations, 

Unpaid 

Proprietary Entry

6100 Operating Expenses

 2110 Accounts Payable

AND

3107 Unexpended Appropriations –

Used

 5700 Expended Appropriations

1,000

6,000

6,000

6,000

1,000

6,000

6,000

6,000

D114, 

B134
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

6

2. P.L. 95-457 provides statutory authority for DoD to transfer funds from unexpired TAFS to expired TAFS to cover increases in the 

value of obligations caused by foreign currency fluctuations. Funds in the amount of $1,000 are transferred from TAFS 97-X-1234 to 

TAFS 97-5-1234 to cover foreign currency fluctuations. This transaction is accomplished via SF 1151: Nonexpenditure Transfer 

Authorization. This transaction can only be used with OMB approval.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

Budgetary Entry

4610 Allotments-Realized 

 Resources

4192 Balance Transfers -

Unexpired TAFS to 

Expired TAFS

Proprietary Entry

3103 Unexpended Approps. – 

 Transfers-Out

 1010 Fund Balance With Treasury

1,000

1,000

1,000

1,000

A216

Budgetary Entry

4192 Balance Transfers – Unexpired

 TAFS to Expired TAFS

 4650 Allotments – Expired Authority

Proprietary Entry

1010 Fund Balance With Treasury

 3102 Unexpended Approps.-

Transfers-In

1,000

1,000

1,000

1,000

A215
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

7

3. To record payment and disbursement of funds.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

N/A

Budgetary Entry

4901 Undelivered Orders –

 Obligations, Unpaid

 4902 Delivered Orders – Obligations, 

Paid

Proprietary Entry

2110 Accounts Payable

 1010 Fund Balance With Treasury

6,000

6,000

6,000

6,000

B110
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

8

Pre-Closing Adjusted Trial Balances

Transfer From TAFS

97-X-1234 (unexpired) DR CR

Transfer To TAFS

97-5-1234 (expired) DR CR

BUDGETARY

4201

4610

4192

Total

PROPRIETARY

1010

3101

3103

Total

100,000

 0 

100,000

99,000

1,000

100,000

99,000

1,000

100,000

100,000

 0

100,000

BUDGETARY

4192

4201

4650

4801

4881

4902

Total

PROPRIETARY

1010

2110

3100

3102

3107

5700

6100

Total

1,000

5,000

1,000

 0

7,000

0

6,000

6,000

12,000

0

1,000

6,000

7,000

0

5,000

1,000

 

6,000

______

12,000
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

9

CLOSING ENTRIES

4. To record the closing of related adjustments to undelivered orders.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

N/A

Budgetary Entry

4881Upward Adjustments of Prior-

 Year Undelivered Orders –

 Obligations, Unpaid

 4801 Undelivered Orders –

Obligations, Unpaid

Proprietary Entry

N/A

1,000

1,000 F226
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

10

5. To record the consolidation of actual net-funded resources.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

Budgetary Entry

4192 Balance Transfers – 

 Unexpired TAFS to Expired

 TAFS

4201 Total Actual Resources -

 Collected

 

Proprietary Entry

N/A

1,000

1,000 F204

Budgetary Entry

4201 Total Actual Resources –

 Collected

 4192 Balance Transfers – Unexpired 

TAFS to Expired TAFS

Proprietary Entry

N/A

1,000

1,000

F204

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

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

N/A

Budgetary Entry

4902 Delivered Orders – Obligations, 

 Paid

 4201 Total Actual Resources -

Collected

Proprietary Entry

N/A

6,000

6,000 F214
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

11

7. To record the closing of unobligated balances to expiring authority.

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

Budgetary Entry

4610 Allotments – Realized 

Resources

 4650 Allotments – Expired

 Authority

Proprietary Entry

N/A

99,000

99,000 F212

N/A

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

Transfer From TAFS

97-X-1234 (unexpired) DR CR TC

Transfer To TAFS

97-5-1234 (expired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

3101 Unexpended Appropriations –

Appropriations Received

 3100 Unexpended 

 Appropriations – 

 Cumulative

 3103 Unexpended Appropriations 

- Transfers-Out

100,000

99,000

1,000

F233

Budgetary Entry

N/A

Proprietary Entry

3102 Unexpended Appropriations -

Transfers-In

3100 Unexpended Appropriations -

Cumulative

 3107 Unexpended Appropriations -

Used

1,000

5,000

6,000

F233
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

12

Post-Closing Trial Balances

Transfer From TAFS

97-X-1234 (unexpired) DR CR

Transfer To TAFS

97-5-1234 (expired) DR CR

BUDGETARY

4201

4650

Total

PROPRIETARY

1010

3100

Total

99,000

 0 

99,000

99,000

 0

99,000

99,000

99,000

99,000

99,000

BUDGETARY

N/A

PROPRIETARY

N/A
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

13

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

1. Budget Authority 0

1A. Appropriation (4119E) 0

2A. Unobligated Bal: Beginning of Period (4201B) 100,000

2B. Unobligated Bal: Net Transfers, Actual (4192E) (1,000)

3. Spending Authority From Offsetting Collections 0

4. Recoveries of Prior-Year Obligations 0

5. Temporarily Not Available Pursuant to PL 0

6. Permanently Not Available 0

7. Total Budgetary Resources (calc 1..6) 99,000

8. Obligations Incurred 0

9A1. Unob Bal: Apportioned, Bal, Currently Avail (4610E) 99,000

10D. Unobligated Balance Not Available: Other (4650E) 0

11. Total Status of Budgetary Resources (calc 8..10) 99,000

12. Obligated Balance, Net, Beg of Period 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

15A. Outlays – Disbursements (+) 0

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 0

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 0

1. Budget Authority 0

1A. Appropriation 0

2A. Unobligated Bal: Beginning of Period (4201E-4801B) 0

2B. Unobligated Bal: Net Transfers, Actual (4192E) 1,000

3. Spending Authority From Offsetting Collections 0

4. Recoveries of Prior-Year Obligations 0

5. Temporarily Not Available Pursuant to PL 0

6. Permanently Not Available 0

7. Total Budgetary Resources (calc 1..6) 1,000

8. Obligations Incurred (4801E-B, 4881E, 4902E) 1,000

9A1. Unob Bal: Apportioned, Bal, Currently Avail (4610E) 0

10D. Unobligated Balance Not Available: Other (4450E) 0

11. Total Status of Budgetary Resources (calc 8..10) 1,000

12. Obligated Balance, Net, Beg of Period (4801B) 5,000

14C. Ob Bal, Net, End of Period – Undel Orders 

(4801E+4881E) 0

15A. Outlays – Disbursements (+) (4902E) 6,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 6,000

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 6,000
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

14

USSGL 2108: YEAR-END CLOSING STATEMENT

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

Column 5 Post-Closing Unexpended Balance (1010E) 99,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance (4650E) 99,000

Columns 5+6+7+8 = 9+10+11

99,000 = 99,000

Column 5 Post-Closing Unexpended Balance (1010E) 0

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

0 = 0
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

15

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F)

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year 100,000

2235 Unexpired unobligated balance transfer to expired 

 account (-) (4192E) (1,000)

2440 Unobligated bal carried forward, end of year (4610E) 99,000

Change in Obligated Balances

7240 Obligated balance, start of year (4801B) 5,000

7320 Total outlays (gross) (-) (4902E) (6,000)

7340 Adjustments in expired accounts (4881E) 1,000

Outlays (Gross), Detail

8690 Outlays from new authority (4902E) 6,000

8700 Total outlays (gross) (+) (sum 8690 to 8698) 6,000

Net Budget Authority and Outlays

8900 Budget authority (net) (+) (same as line 2200 and 8800..8896) 0

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 6,000
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

16

OMB Form and Content Statements

BALANCE SHEET

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 99,000

6. Total Intragovernmental Assets (calc 1..5) 99,000

15. Total Assets (calc 6..14) 99,000

Intragovernmental Liabilities

19. Total Intragovernmental Liabilities (calc 16..18) 0

27. Total Liabilities (calc 19..26) 0

Net Position

29. Unexpended Appropriations (3100E) 99,000

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 99,000

32. Total Liabilities/Net Position (calc 27+31) 99,000

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 0

6. Total Intragovernmental Assets (calc 1..5) 0

15. Total Assets (calc 6..14) 0

Intragovernmental Liabilities

19. Total Intragovernmental Liabilities (calc 16..18) 0

27. Total Liabilities (calc 19..26) 0

Net Position

29. Unexpended Appropriations (3100E) 0

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 0

32. Total Liabilities/Net Position (calc 27+31) 0
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

17

OMB Form and Content Statements

STATEMENT OF NET COST

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public (6100E) 0

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public (6100E) 6,000

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 6,000

7. Total Net Costs (calc 3+6) 6,000

10. Net Cost of Operations (calc 7+8-9) 6,000
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

18

OMB Form and Content Statements

STATEMENT OF CHANGES IN NET POSITION

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

Cum Res of Ops Unexp Approps

1. Beginning Balances (3100B) 0 100,000

2. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 100,000

Budgetary Financing Sources

5. Appropriations Transferred-In/Out (+/-) (3103E) 0 (1,000)

7. Appropriations Used 0 0

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 (1,000)

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 99,000

Cum Res of Ops Unexp Approps

1. Beginning Balances (3100B) 0 5,000

3. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 5,000

Budgetary Financing Sources

5. Appropriations Transferred-In/Out (+/-) (3102E) 0 1,000

7. Appropriations Used (3107E, 5700E) 6,000 (6,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 6,000 5,000

17. Net Cost of Operations 6,000 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 0
Balance Transfers – Unexpired TAFS to Expired TAFS (USSGL 4192)

For Foreign Currency Fluctuations – Use only with OMB approval

19

OMB Form and Content Statements

STATEMENT OF FINANCING

Transfer From TAFS

97-X-1234 (unexpired)

Transfer To TAFS

97-5-1234 (expired)

1. Obligations Incurred (4801E-B, 4902E) 0

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 0

11. Total Resources Used to Finance Activities (calc 5+10) 0

12. Change in Budgetary Resources (4801E-B) 0

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 0

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

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

1. Obligations Incurred (4801E-B, 4902E, 4881) 1,000

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 1,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 1,000

11. Total Resources Used to Finance Activities (calc 5+10) 1,000

12. Change in Budgetary Resources (4801E-B+4881E) (5,000)

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) (5,000)

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 6,000

30. Net Cost of Operations (calc 18+29) 6,000