Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

1 4/29/04

Background

The following new USSGL account was proposed to the USSGL Board on April 29, 2004 and subsequently approved. A new 

USSGL account is needed to facilitate the transfer of expired authority from an expired TAFS to an unexpired TAFS as a result of 

authority to extend the period of availability of the expired balances but does not meet the definition of a reappropriation. Current 

USSGL accounts do not support P&F line 2230 for this activity. This transfer is accomplished via SF 1151: Nonexpenditure Transfer 

Authorization. The pages that follow provide references pertinent to the establishment of the new USSGL account, how the new

account crosswalks to the various reports, and a scenario illustrating the use of the new account. Refer to TFM S2-04-01 (as updated) 

for complete reference to USSGL 4191 “Balance Transfers – Extensions of Availability Other Than Reappropriations.”

New USSGL Account (Effective Fiscal 2005, Available for Early Implementation Fiscal 2004)

Account Title: Balance Transfers - Extensions of Availability Other Than Reappropriations

Account Number: 4191

Normal Balance: Either

Definition: The amount of realized nonexpenditure transfers during the fiscal year from an expired TAFS to an unexpired TAFS as a 

result of authority to extend the period of availability of the expired balances but does not meet the definition of a reappropriation. 

This transaction is accomplished via SF 1151: Nonexpenditure Transfer Authorization. Use only with OMB approval. FACTS II 

normal balance assigned to this account is “debit.”
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

2 4/29/04

References

OMB Circular No. A-11 (20031) Section 20.4(h) Reappropriation: A reappropriation is an extension of the availability of 

unobligated balances of budget authority that have expired or would otherwise expire as a result of legislation enacted 

SUBSEQUENT to the law that provided the budget authority. The term no longer applies to extensions of the availability of 

unobligated balances of budget authority that result from standing provisions of law, enacted before the budget authority was 

provided, or from provisions of law included in the same law that appropriates the funds.

OMB Circular No. A-11 (2003) Section 121.10 How do I treat extensions of the availability of unobligated balances?:

Extensions of availability of unobligated balances are treated as EITHER new budget authority (reappropriations) or balance 

transfers. Depends on 2 things: 1) the underlying authority to extend the availability, and 2) whether availability is extended 

before or after the balances have expired. 

Extensions of availability of amounts that would not otherwise expire until a future fiscal year are treated as balance transfers. 

In addition, extensions of the availability of unobligated balances that result from standing provisions of law or provisions 

included in the same law that appropriated the funds are treated as balance transfers. These extensions are to be recorded on 

SF 133 line 2B for the expired and unexpired TAFS, and P&F line 2230 for the unexpired TAFS.

TFM Volume 1, Bulletin 2003-07: Treasury Matrix: Defines reappropriations and balance transfers. 

TFM Volume 1, Part 2, Section 2035.10 - Transfers without Benefit to the Transferring Account

These transfers either redistribute funds or redelegate authority so that the agency may expend the funds under another 

appropriation or fund symbol. 

In effect, these transactions decrease the funds available for obligation or expenditure under one account and increase the 

amount available under the other. In these cases, the amounts transferred do not represent any benefit to the account from 

which they are transferred. Instead, they represent a redistribution, as authorized by law. Included in this category are: 

• Reappropriations - Transfers when the legislature extends the period of availability of part or all of an appropriation. 

(To reverse a reappropriation, contact Treasury for further instructions.) 

 1 Always refer to most recent version for current requirements.
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

3 4/29/04

Question: Why can I not use USSGL 4190 “Transfers – Prior-Year Balances”?

Answer: USSGL 4190 is programmed in FACTS II with TAFS_Status of “U” only. It is not programmed with a TAFS_Status of 

“U/E” because it is not common to have a transfer of unobligated balances from an expired to unexpired TAFS. Expanding 4190 to 

“U/E” could potentially lead to errors. Furthermore, the P&F requires separate reporting for transfers from unexpired to unexpired 

TAFS (P&F lines 2221/2222, USSGL 4190) versus transfers from expired to unexpired TAFS (P&F line 2230, new USSGL 4191).

Impact on USSGL Crosswalks

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

4191 “Expired” Line 2B N/A N/A

4191 “Unexpired” Line 2B N/A Line 2230

Extensions of Availability of Unobligated Balances 

Reappropriations Other Than Reappropriations (Balance Transfers)

 Accomplished via SF 1151: Nonexpenditure Transfer 

Authorization

 Scored as new budget authority

 GWA NET Application – “Reappropriation Transfer”

 Gaining TAFS: SF 133 line 1A, P&F lines 5000/6300

 Losing TAFS: SF 133 line 6B, P&F lines 5035/6335

 Accomplished via SF 1151: Nonexpenditure Transfer 

Authorization

 Scored as balance transfers

 GWA NET Application – “Balance Transfer”

 Gaining TAFS: SF 133 line 2B, P&F line 2230

 Losing TAFS: SF 133 line 2B, P&F – n/a (expired)
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

4 4/29/04

USSGL Scenario Year 1 (2004)

Beginning Trial Balances

Transfer From TAFS

20-3-1234 (expired) DR CR

Transfer To TAFS

20-4-1234 (unexpired) DR CR

BUDGETARY

4201

4650

Total

PROPRIETARY

1010

3100

Total

100,000

 0

100,000

100,000

 0

100,000

100,000

100,000

100,000

100,000

BUDGETARY

N/A

PROPRIETARY

N/A

1. The standing provision of law provided in the 2003 Appropriations Act states that “... not to exceed 50% of unobligated balances 

shall remain available through September 20, 2004.” Therefore, an SF 1151: Nonexpenditure Transfer Authorization is processed to 

move unobligated balances from TAFS 20-3-1234 to 20-4-1234.

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

Budgetary Entry

4650 Allotments-Expired Authority

4191 Balance Transfers -

Extensions of Availability 

Other Than Reapprops

Proprietary Entry

3103 Unexpend Approps – 

Transfers-Out

 1010 Fund Balance With Treasury

50,000

50,000

50,000

50,000

A241

Budgetary Entry

4191 Balance Transfers - Extensions 

of Availability Other Than 

Reapprops

 4450 Unapportioned Authority

Proprietary Entry

1010 Fund Balance With Treasury

 3102 Unexpended AppropsTransfers-In

50,000

50,000

50,000

50,000

A240
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

5 4/29/04

Year 1 (2004)

2. To record budgetary authority apportioned by OMB and available for allotment in the amount of $15,000

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4450 Unapportioned Authority

 4510 Apportionments

Proprietary Entry

N/A

15,000

15,000

A116

3. To record the allotment of authority.

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4510 Apportionments

 4610 Allotments – Realized 

Resources

Proprietary Entry

N/A

15,000

15,000 A120
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

6 4/29/04

Year 1 (2004)

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4610 Allotments – Realized 

 Resources

 4801 Undelivered Orders –

Obligations, Unpaid

Proprietary Entry

N/A

8,000

8,000 B204

5. To record payment and disbursement of funds.

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders –

Obligations, Unpaid

 4902 Delivered Orders – Obligations, 

Paid

Proprietary Entry

6100 Operating Expenses/Program 

Costs

 1010 Fund Balance With Treasury

and

3107 Unexpended Approps - Used

 5700 Expended Appropriations

3,000

3,000

3,000

3,000

3,000

3,000

B107,

B134
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

7 4/29/04

Year 1 (2004)

Pre-Closing Adjusted Trial Balances

Transfer From TAFS

20-3-1234 (expired) DR CR

Transfer To TAFS

20-4-1234 (unexpired) DR CR

BUDGETARY

4191

4201

4650

Total

PROPRIETARY

1010

3100

3103

Total

100,000

 0 

100,000

50,000

50,000

100,000

50,000

50,000

100,000

100,000

 0

100,000

BUDGETARY

4191

4450

4510

4610

4801

4902

Total

PROPRIETARY

1010

3102

3107

5700

6100

Total

50,000

 0

50,000

47,000

3,000

3,000

53,000

35,000

0

7,000

5,000

3,000

50,000

50,000

3,000

 0

53,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

8 4/29/04

Year 1 (2004)

CLOSING ENTRIES

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

Budgetary Entry

4191 Balance Transfers -

Extensions of Availability 

Other Than Reapprops

 4201 Total Actual Resources -

Collected

Proprietary Entry

N/A

50,000

50,000

F204

Budgetary Entry

4201 Total Actual Resources -

Collected

 4191 Balance Transfers -

Extensions of Availability 

Other Than Reapprops

Proprietary Entry

N/A

50,000

50,000 F204

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4902 Delivered Orders – Obligations, 

Paid

 4201 Total Actual Resources -

Collected

Proprietary Entry

N/A

3,000

3,000 F214
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

9 4/29/04

Year 1 (2004)

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

N/A

Budgetary Entry

4610 Allotments – Realized Resources

4450 Unapportioned Authority

 4650 Allotments – Expired Authority

Proprietary Entry

N/A

7,000

35,000

42,000 F212

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

3100 Unexpended 

Appropriations - Cumulative

 3103 Unexpended Appropriations 

- Transfers-Out

50,000

50,000

F233

Budgetary Entry

N/A

Proprietary Entry

3102 Unexpended Appropriations -

Transfers-In

 3100 Unexpended Appropriations -

Cumulative

 3107 Unexpended Appropriations -

Used

50,000

47,000

3,000

F233
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

10 4/29/04

Year 1 (2004)

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

Transfer From TAFS

20-3-1234 (expired) DR CR TC

Transfer To TAFS

20-4-1234 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

N/A

50,000

50,000

F228

Budgetary Entry

N/A

Proprietary Entry

5700 Expended Appropriations

 3310 Cumulative Results of 

Operations

3310 Cumulative Results of 

Operations

 6100 Operating Expenses/Program 

Costs

3,000

3,000

3,000

3,000

F228
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

11 4/29/04

Year 1 (2004)

Post-Closing Trial Balances

Transfer From TAFS

20-3-1234 (expired) DR CR

Transfer To TAFS

20-4-1234 (unexpired) DR CR

BUDGETARY

4201

4650

Total

PROPRIETARY

1010

3100

Total

50,000

 0 

50,000

50,000

 0

50,000

50,000

50,000

50,000

50,000

BUDGETARY

4201

4650

4801

Total

PROPRIETARY

1010

3100

Total

47,000

 0

47,000

47,000

 0

47,000

42,000

5,000

47,000

47,000

 0

47,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

12 4/29/04

Year 1 (2004)

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

1. Budget Authority 0

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

2B. Unobligated Bal: Net Transfers, Actual (4191E) (50,000)

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) 50,000

8. Obligations Incurred 0

9A1. Unob Bal: Apportioned, Bal, Currently Avail 0

10D. Unobligated Balance Not Available: Other (4650E) 50,000

11. Total Status of Budgetary Resources (calc 8..10) 50,000

12. Obligated Balance, Net, Beg of Period 0

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

15A. Outlays – Disbursements (+) (4902E) 0

15B. Outlays – Collections (-) 0

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

16. Less: Offsetting Receipts 0

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

Outlay Formula:

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

0 = 0 – (0) +0 +/- 0 – (0)

0 = 0

1. Budget Authority 0

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

2B. Unobligated Bal: Net Transfers, Actual (4191E) 50,000

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) 50,000

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

9A1. Unob Bal: Apportioned, Bal, Currently Avail (4610E) 7,000

10D. Unobligated Balance Not Available: Other (4450E) 35,000

11. Total Status of Budgetary Resources (calc 8..10) 50,000

12. Obligated Balance, Net, Beg of Period 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 5,000

15A. Outlays – Disbursements (+) (4902E) 3,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 3,000

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 3,000

Outlay Formula:

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

3,000 = 8,000 – (0) +0 +/- 0 – (5,000)

3,000 = 3,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

13 4/29/04

Year 1 (2004)

USSGL 2108: YEAR-END CLOSING STATEMENT

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

Column 5 Post-Closing Unexpended Balance (1010E) 50,000

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) 50,000

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

50,000 = 50,000

Column 5 Post-Closing Unexpended Balance (1010E) 47,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts (4801E) 5,000

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance (4450E, 4610E) 42,000

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

47,000 = 47,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

14 4/29/04

Year 1 (2004)

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F)

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

N/A

Obligations by Program Activity

1000 Total New Obligations (4801E-B, 4902E) 8,000

Budgetary Resources Available for Obligation

2230 Expired unob bal transfer to unexp account (+) (4191E) 50,000

2395 Total new obligations (-) (same as line 1000, opp sign) (8,000)

2440 Unobligated bal carried forward, end of year (4450E, 4610E) 42,000

Change in Obligated Balances

7310 Total new obligations (+) (same as line 1000) 8,000

7320 Total outlays (gross) (-) (4902E) (3,000)

7440 Obligated balance, end of year (+) (4801E) 5,000

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 3,000

8700 Total outlays (gross) (+) (sum 8690 to 8698) 3,000

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) 3,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

15 4/29/04

Year 1 (2004)

OMB Form and Content Statements

BALANCE SHEET

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 50,000

6. Total Intragovernmental Assets (calc 1..5) 50,000

15. Total Assets (calc 6..14) 50,000

Intragovernmental Liabilities

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

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

Net Position

29. Unexpended Appropriations (3100E) 50,000

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 50,000

32. Total Liabilities/Net Position (calc 27+31) 50,000

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 47,000

6. Total Intragovernmental Assets (calc 1..5) 47,000

15. Total Assets (calc 6..14) 47,000

Intragovernmental Liabilities

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

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

Net Position

29. Unexpended Appropriations (3100E) 47,000

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 47,000

32. Total Liabilities/Net Position (calc 27+31) 47,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

16 4/29/04

Year 1 (2004)

OMB Form and Content Statements

STATEMENT OF NET COST

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

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) 3,000

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 3,000

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

10. Net Cost of Operations (calc 7+8-9) 3,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

17 4/29/04

Year 1 (2004)

OMB Form and Content Statements

STATEMENT OF CHANGES IN NET POSITION

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

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 (50,000)

7. Appropriations Used 0 0

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 (50,000)

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 50,000

Cum Res of Ops Unexp Approps

1. Beginning Balances (3100B) 0 0

3. Prior Period Adjustments 0 0

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

Budgetary Financing Sources

5. Appropriations Transferred-In/Out (+/-) (3102E) 0 50,000

7. Appropriations Used (3107E, 5700E) 3,000 (3,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 3,000 47,000

17. Net Cost of Operations 3,000 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 47,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

18 4/29/04

Year 1 (2004)

OMB Form and Content Statements

STATEMENT OF FINANCING

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (unexpired)

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) 8,000

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

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 8,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 8,000

11. Total Resources Used to Finance Activities (calc 5+10) 8,000

12. Change in Budgetary Resources (4801E-B) 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) 3,000

30. Net Cost of Operations (calc 18+29) 3,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

19 4/29/04

Year 2 (2005)

Beginning Trial Balances

Transfer From TAFS

20-3-1234 (expired) DR CR

Transfer To TAFS

20-4-1234 (expired) DR CR

BUDGETARY

4201

4650

Total

PROPRIETARY

1010

3100

Total

50,000

 0

50,000

50,000

 0

50,000

50,000

50,000

50,000

50,000

BUDGETARY

4201

4650

4801

Total

PROPRIETARY

1010

3100

Total

47,000

 0

47,000

47,000

 0

47,000

42,000

5,000

47,000

47,000

47,000
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

20 4/29/04

Year 2 (2005)

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (expired)

1. Budget Authority 0

2A. Unobligated Bal: Beginning of Period (4201B) 50,000

2B. Unobligated Bal: Net Transfers, Actual 0

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) 50,000

8. Obligations Incurred 0

9A1. Unob Bal: Apportioned, Bal, Currently Avail 0

10D. Unobligated Balance Not Available: Other (4650E) 50,000

11. Total Status of Budgetary Resources (calc 8..10) 50,000

12. Obligated Balance, Net, Beg of Period 0

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

15A. Outlays – Disbursements (+) (4902E) 0

15B. Outlays – Collections (-) 0

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

16. Less: Offsetting Receipts 0

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

Outlay Formula:

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

0 = 0 – (0) +0 +/- 0 – (0)

0 = 0

1. Budget Authority 0

2A. Unobligated Bal: Beginning of Period (4201B, 4801B) 42,000

2B. Unobligated Bal: Net Transfers, Actual 0

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) 42,000

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

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

10D. Unobligated Balance Not Available: Other (4650E) 42,000

11. Total Status of Budgetary Resources (calc 8..10) 42,000

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

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 5,000

15A. Outlays – Disbursements (+) (4902E) 0

15B. Outlays – Collections (-) 0

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

16. Less: Offsetting Receipts 0

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

Outlay Formula:

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

0 = 0 – (0) + 5,000 +/- 0 – (5,000)

0 = 0
Extensions of Availability Other Than Reappropriations

Expired TAFS to Unexpired TAFS

21 4/29/04

Year 2 (2005)

USSGL 2108: YEAR-END CLOSING STATEMENT

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (expired)

Column 5 Post-Closing Unexpended Balance (1010E) 50,000

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) 50,000

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

50,000 = 50,000

Column 5 Post-Closing Unexpended Balance (1010E) 47,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts (4801E) 5,000

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance (4650E) 42,000

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

47,000 = 47,000

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F)

Transfer From TAFS

20-3-1234 (expired)

Transfer To TAFS

20-4-1234 (expired)

N/A Change in Obligated Balances

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

7440 Obligated balance, end of year (+) (4801E) 5,000