SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 1 of 26 Approved February 14, 2002 Board Meeting

This scenario addresses invested available trust TAFS with unobligated balances precluded from 

obligation at year-end. It also displays use of USSGL account 4382 - Rescission – New Budget 

Authority - Special and Trust TAFS Designated by Treasury as Available in Years 1 and 3. Year 2 

displays use of USSGL account 4386 – Authority Permanently Unavailable for Obligation Pursuant to 

Public Law – Special and Trust TAFS designated by Treasury as available. 

USSGL account 4386 - Authority Permanently Unavailable Pursuant to Public Law - Special and Trust TAFS 

Designated by Treasury as Available must be used in place of USSGL 4382 if OMB directs agencies to report 

rescissions as reductions in the SF-133 line 6E and the corresponding reduction lines of the Schedule P. It is 

not appropriate to use USSGL 4383 Rescission – Prior-Year- Special and Trust TAFS Designated as Available 

by Treasury in this scenario since amounts remaining unobligated at year-end are reclassified and recorded as 

precluded from obligation. USSGL accounts 4382, 4383 and 4386 will be available for use in FY 2003. 

USSGL account 4384 will be available for use in FY 2002.

YEAR 1

1. Record appropriated receipts from Federal sources into a trust fund. The receipts are deposited into an 

available trust fund receipt account, and are automatically credited to the corresponding expenditure account. 

(TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4450 Unapportioned Authority

10,000

10,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 2 of 26 Approved February 14, 2002 Board Meeting

2. Record apportionment and allotment of unapportioned authority. (TC A116, TC A120)

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

10,000

10,000

Proprietary

No entry.

3. To record an enacted rescission. (TC A135) 

Budgetary

4610 Allotments – Realized Resources

4382 Rescission – New Budget Authority -

Spec & Tr TAFS desig by Treas as Avail

500

500

Proprietary

No entry.

4. To record obligation, expenditure and disbursement of funds. (TC B107)

Budgetary

4610 Allotments – Realized Resources

4902 Delivered Orders - Obligations, Paid

5,000

5,000

Proprietary

6100 Operating Expenses/Program Expenses

1010 Fund Balance with Treasury

5,000

5,000

ADJUSTING ENTRY:

5. To record unobligated balances of appropriated receipts temporarily precluded from obligation. (TC A127)

Budgetary

4610 Allotments - Realized Resources

4397 Receipts and Approps Temp 

Precluded from Obligation

4,500

4,500

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 3 of 26 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1

Budgetary

4114 Approp Trust or Special Fund Receipts

4382 Rescission – New Budget Authority -

Spec & Tr TAFS desig by Treas as Avail

4397 Receipts and Approps Temp Precluded 

from Obligation

4902 Delivered Orders - Obligations, Paid

10,000

10,000

500

4,500

5,000

10,000

Proprietary

1010 Fund Balance with Treasury 

5800 Tax Revenue Collected

6100 Operating Expenses/Program Costs

5,000

 5,000

10,000

10,000

0

10,000

Closing Entries

6. Consolidation of actual net-funded resources. (TC F204).

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

10,000

10,000

Proprietary

No entry. 

7. Closing of Expended Authority - Paid. (TC F214)

Budgetary

4902 Delivered Orders - Obligations, Paid

4201 Total Actual Resources Collected

5,000

5,000

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 4 of 26 Approved February 14, 2002 Board Meeting

8. To reclassify the rescission. (TC F246) YEAR 1

Budgetary

4382 Rescission – New Budget Authority -

Special and Trust TAFS desig by Treas as Avail

4384 Rescinded Amts Approp from Spec 

and Trust TAFS desig by Treas as Avail

500

500

Proprietary

No entry. 

9. Close revenue and expense to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

6100 Operating Expenses/Program Costs

3310 Cumulative Results of Ops 

10,000

5,000

5,000

POST-CLOSING TRIAL BALANCE YEAR 1

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available

4397 Receipts and Approps Temp Precluded 

from Obligation

5,000

5,000

500

4,500

5,000

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

5,000

 0

5,000

5,000

5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 5 of 26 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 1

Column 5 1010 5,000

Column 11 4397 4,500

4382 500

Columns 4+5+6+7+8-9-10 = Column 11

Fiscal Service: 0+5,000+0+0+0+0 = 4,500+500

SF 133 Report on Budget Execution and Budgetary Resources YEAR 1

Line 1 Budget authority

Line 1A Appropriations

4114E (10,000) 10,000

Total Line 1 10,000

Line 5 Temporarily not avail purs to P.L.(4397E-B) (4.500)

Line 6B Enacted rescissions (4382E) (500) 

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 5,000

Line 8A1 Obligations incurred (4902E) 5,000

Line 11 Total status of budgetary resources 5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 6 of 26 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 1

0199 Balance, start of year 0 From prior year Schedule N, Line 0799

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (5,500 ) From Sch P, this scenario lines 6026 + 6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in 

returned to receipts Sch N

0620 Reduction pursuant to Public Law 500 Schedule P rescission and reduction lines

0799 Balance, end of year 5,000

Schedule P Program and Financing YEAR 1

1000 Total new obligations = line 7310 (4902E) 5,000

2200 New budget authority (gross) (line 6250) 5,000

2395 Total new obligations (-) = line 1000 (5,000)

6026 Appropriation (trust fund) (4114E) 10,000

6035 Appropriation rescinded (-) (4382E) (500)

6045 Portion precluded from obligation (-) (4397E-B) (4,500)

6250 Appropriation, (total) 5,000

7240 Obligated balance, soy () 0

7310 Total new obligations (+) (4902E) (line 1000) 5,000

7320 Total outlays (gross) (-) (4902E) (5,000)

7440 Obligated balance, eoy 0

8697 Outlays from new mandatory authority (4902E) 5,000

8700 Total outlays (gross) (4902E) 5,000

8900 Budget authority (net) 5,000

9000 Outlays (net) 5,000 
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 7 of 26 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 1

Assets 

Intragovernmental

1..Fund balance with Treasury 1010E 5,000

6. Total Intragovernmental 5,000

15. Total assets 5,000

Net Position

30. Cumulative results of operations (3310E) 5,000

31. Total net position 5,000

32. Total liabilities and net position 5,000

Form and Content Statement of Net Cost YEAR 1

Program Costs

1. Intragovernmental gross costs

5. Less: Ernd rev f/ public (tax rev not on Net Cost) 0

6. Net costs with the public (6100E) 5,000

7. Total net cost 5,000

10. Net Cost of Operations 5,000

Form and Content Statement of Changes in Net Position Receipt YEAR 1

CumRes UnexAp

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 10,000 0

 0 0 

16. Total Financing Sources 10,000 0

7. Net Cost of Operations 5,000 0 

18. Ending Balances 5,000 0 
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 8 of 26 Approved February 14, 2002 Board Meeting

Form and Content Statement of Financing YEAR 1

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4902E) 5,000

3.Obligations net of offsetting collections & recoveries (1-2) 5,000

4. Less: Offsetting receipts (5800E) (10,000)

5. Net Obligations (3-4) 15,000

11. Total resources used to finance activities 15,000

Resources used to finance items not part of the net cost of operations:

12. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided

14. Budgetary offsetting collections and receipts that do not affect net cost of operations

14b. Other (5800E) 10,000

17.Total resources used to finance items not 

part of the net cost of operations (12thru16) 10,000

18.Total resources used to finance the net

Cost of operations (11-17) 5,000

30. Net Cost of Operations (18+29) 5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 9 of 26 Approved February 14, 2002 Board Meeting

YEAR 2

1. Record new current year authority from authority rescinded in prior year. Post this entry at the beginning of 

the year to ensure this authority is used first for current-year obligations. (TC A108) 

Budgetary

4384 Rescinded Amts Approp from Spec & Tr 

TAFS Designated by Treasury as Available

4450 Unapportioned Authority

500

500

Proprietary

No entry.

2. Record appropriated receipts from Federal sources into a trust fund. The receipts are deposited into an 

available trust fund receipt account, and are automatically credited to the corresponding expenditure account. 

(TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4450 Unapportioned Authority

4,000

4,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

4,000

4,000

3. To record a new (year 2) enacted rescission as a reduction in accordance with Public Law XXX-XXX . (TC 

A135)

Budgetary

4450 Unapportioned Authority

4386 Auth Perm Unavail for Ob Pur to PL -

Spec & Tr TAFS Desig by Treas as Avail 

500

500

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 10 of 26 Approved February 14, 2002 Board Meeting

4. Record apportionment and allotment of unapportioned authority. (TC A116, TC A120)

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

4,000

4,000

Proprietary

No entry.

5a. To record obligation, expenditure and disbursement of funds. (TC B107)

Budgetary

4610 Allotments – Realized Resources

4902 Delivered Orders - Obligations, Paid

5,000

5,000

Proprietary

6100 Operating Expenses/Program Expenses

1010 Fund Balance with Treasury

5,000

5,000

5b. To record authority made available from previously unavailable balances and to apportion and allot the 

authority. (TC A192, TC A116, TC A120)

Budgetary

4157 Auth Made Avail f/ Receipt or Approp Bals 

Previously Precluded from Obligation

4610 Allotments – Realized Resources

1,000

1,000

Proprietary

No entry.

6. To record additional appropriated receipts into the trust fund. (TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4450 Unapportioned Authority

2,000

2,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

2,000

2,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 11 of 26 Approved February 14, 2002 Board Meeting

ADJUSTING ENTRIES:

7. To record unobligated balances of appropriated receipts temporarily precluded from obligation. (TC A127)

Budgetary

4450 Unapportioned Authority

4397 Receipts and Approps Temp 

Precluded from Obligation

2,000

2,000

Proprietary

No entry.

8. To record the reduction of receipt and appropriation balances previously precluded from obligation by the 

amount that was needed in the current year to cover obligations. Record this entry as pre-closing when the total 

amount of current-year receipts is greater than the amount needed to cover current-year obligations. (TC F132)

Budgetary

4397 Receipts and Approps Temp Precluded 

from Obligation

4157 Auth Made Avail f/ Receipt or Approp 

Bals Previously Precluded f/ Obligation

1,000

1,000

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 12 of 26 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE – YEAR 2

Budgetary

4114 Approp Trust or Special Fund Receipts

4201 Total Actual Resources - Collected

4386 Auth Perm Unavail for Ob Purs to PL - Sp 

& Tr TAFS desig by Treas as Avail

4397 Receipts and Approps Temp Precluded 

from Obligation

4902 Delivered Orders - Obligations, Paid

6,000

5,000

11,000

500

5,500

5,000

11,000

Proprietary

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations

5800 Tax Revenue Collected

6100 Operating Expenses/Program Costs

6,000

 5,000

11,000

5,000

6,000

0

11,000

Closing Entries

9. Consolidation of actual net-funded resources. (TC F204).

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

6,000

6,000

Proprietary

No entry. 

10. Closing of Expended Authority - Paid. (TC F214)

Budgetary

4902 Delivered Orders - Obligations, Paid

4201 Total Actual Resources Collected

5,000

5,000

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 13 of 26 Approved February 14, 2002 Board Meeting

11. To reclassify the rescission. (TC F246)

Budgetary

4386 Auth Perm Unavail for Ob Purs to PL - Sp 

& Tr TAFS desig by Treas as Avail

4384 Rescinded Amts Approp from Spec & 

Tr TAFS Designated by Treasury as Avail

500

500

Proprietary

No entry. 

12. Close revenue and expense to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

6100 Operating Expenses/Program Costs

3310 Cumulative Results of Ops 

6,000

5,000

1,000

POST-CLOSING TRIAL BALANCE – YEAR 2

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Aprop from Spec & Tr 

TAFS Designated by Tres as Avail

4397 Receipts and Approps Temp Precluded 

from Obligation

6,000

6,000

500

5,500

6,000

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

6,000

 0

6,000

6,000

6,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 14 of 26 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 2

Column 5 1010 6,000

Column 11 4397 5,500

4386 500

Columns 4+5+6+7+8-9-10 = Column 11

Fiscal Service: 0+5,000+0+0+0+0 = 5,500+500

SF 133 Report on Budget Execution and Budgetary Resources - Year 2

Line 1 Budget authority

Line 1A Appropriations 6,500

4114E (6,000), 4384 (E-B) (0-(500))

Total Line 1 6,500

Line 2A Unobligated balance brought fwd

4201B+4397B+4384B (5,000+(4,500)+(500)) 0 

Line 5 Temporarily not avail purs to P.L. (-)

(4397E-B) (5,500-4,500) (1,000)

Line 6B Enacted rescissions (-) 

Line 6E Pursuant to Public Law (-) (4386E) (500)

Line 7 Total budgetary resources 5,000

Line 8A1 Obligations incurred (4902E) 5,000

Line 11 Total status of budgetary resources 5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 15 of 26 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 2

0199 Balance, start of year 5,000 From prior year Schedule N, Line 0799

02XX Receipts 6,000 From Schedule R

0400 Total: balances & collections 11,000 SUM

05XX Appropriations (-) (5,500) From Sch P, this scenario lines 6026,6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in 

returned to receipts Sch N

0620 Reduction pursuant to Public Law 500 Schedule P rescission and reduction lines

0799 Balance, end of year 6,000

Schedule P Program and Financing YEAR 2

1000 Total new obligations line 7310 (4902E) 5,000

2140 Unob bal carried fwd, soy (+) (4201B+4384B+4397B) (5,000+(500)+(4,500) 0

2200 New budget authority (gross) (line 6250) 5,000

2390 Total budgetary resources available for obligation 5,000

2395 Total new obligations (-) (line 1000) (5,000)

6026 Appropriation (trust fund) (4114E+4384E-B) (6,000+(0-500)) 6,500

6035 Appropriation rescinded (-) 

6045 Portion precluded from obligation (-) (4397E-B) (5,500-4,500) (1,000)

6074-6079 Reduction pursuant to PL xxx-xxx (-) (4386E) (500)

6250 Appropriation, (total) 5,000

7240 Obligated balance, soy () 0

7310 Total new obligations (+) (4902E) (line 1000) 5,000

7320 Total outlays (gross) (-) (4902E) (5,000)

7440 Obligated balance, eoy 0

8697 Outlays from new mandatory authority (4902E) 5,000

8700 Total outlays (gross) (4902E) 5,000

8900 Budget authority (net) 5,000

9000 Outlays (net) 5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 16 of 26 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 2

Assets 

Intragovernmental

1..Fund balance with Treasury 1010E 6,000

6. Total Intragovernmental 6,000

15. Total assets 6,000

Net Position

30. Cumulative results of operations (3310E) 6,000

31. Total net position 6,000

32. Total liabilities and net position 6,000

Form and Content Statement of Net Cost YEAR 2

Program Costs

3. Intragovernmental gross costs

5. Less: Ernd rev f/ public (tax rev not on Net Cost) 0

6. Net costs with the public (6100E) 5,000

7. Total net cost 5,000

10. Net Cost of Operations 5,000

Form and Content Statement of Changes in Net Position YEAR2

CumRes UnexAp

1. Beginning balances (3310B) 5,000

2. Prior period adjustments

3. Beginning balances, as adjusted 5,000

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 6,000 0

 0 0 

16. Total Financing Sources 11,000 0

17. Net Cost of Operations 5,000 0 

18. Ending Balances=3310 6,000 0
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 17 of 26 Approved February 14, 2002 Board Meeting

Form and Content Statement of Financing YEAR 2

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4902E) 5,000

3.Obligations net of offsetting collections & recoveries (1-2) 5,000

4. Less: Offsetting receipts (5800E) (6,000)

5. Net Obligations (3-4) 11,000

11. Total resources used to finance activities 11,000

Resources used to finance items not part of the net cost of operations:

12. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided

14. Budgetary offsetting collections and receipts that do not affect net cost of operations

14b. Other (5800E) 6,000

17.Total resources used to finance items not 

part of the net cost of operations (12thru16) 6,000

18.Total resources used to finance the net

Cost of operations (11-17) 5,000

30. Net Cost of Operations (18+29) 5,000
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 18 of 26 Approved February 14, 2002 Board Meeting

YEAR 3

1. Record new current year authority from authority rescinded in prior year. Post this entry at the beginning of 

the year to ensure this authority is used first for current-year obligations. (TC A108) 

Budgetary

4384 Rescinded Amts Approp from Spec & Tr 

TAFS Designated by Treasury as Available

4450 Unapportioned Authority

500

500

Proprietary

No entry.

2. Record appropriated receipts from Federal sources into a trust fund. The receipts are deposited into an 

available trust fund receipt account, and are automatically credited to the corresponding expenditure account. 

(TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4450 Unapportioned Authority

3,000

3,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

3,000

3,000

3. To record a new (year 3) enacted rescission as a rescission. (TC A135) 

Budgetary

4450 Unapportioned Authority

4382 Rescission – New Budget Authority -

Spec & Tr TAFS Desig by Treas as Avail

500

500

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 19 of 26 Approved February 14, 2002 Board Meeting

4. Record apportionment and allotment of unapportioned authority. (TC A116, TC A120)

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

3,000

3,000

Proprietary

No entry.

5a. Record obligation, expenditure and disbursement of funds. (TC B107)

Budgetary

4610 Allotments – Realized Authority

4902 Delivered Orders - Obligations, Paid

4,200

4,200

Proprietary

6100 Operating Expenses/Program Expenses

1010 Fund Balance with Treasury

4,200

4,200

5b. Record authority made available from previously unavailable balances. (TC A192)

Budgetary

4157 Auth Made Avail f/ Receipt or Approp Bals 

Previously Precluded from Obligation

4450 Unapportioned Authority

1,200

1,200

Proprietary

No entry.

6. Record additional appropriated receipts into the trust fund. (TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4450 Unapportioned Authority

300

300

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

300

300
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 20 of 26 Approved February 14, 2002 Board Meeting

ADJUSTING ENTRY:

7. Record unobligated balances of appropriated receipts temporarily precluded from obligation. (TC A127)

Budgetary

4450 Unapportioned Authority

4397 Receipts and Approps Temp 

Precluded from Obligation

300

300

Proprietary

No entry.

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 3

Budgetary

4114 Approp Trust or Special Fund Receipts

4157 Authority Made Avail f/ Receipt or Approp

Bals Previously Precluded f/ Obligation

4201 Total Actual Resources - Collected

4382 Rescission – New Budget Authority - Spec 

&Trust TAFS desig by Treas as Avail

4397 Receipts and Approps Temp Precluded 

from Obligation

4902 Delivered Orders - Obligations, Paid

3,300

1,200

6,000

10,500

500

5,800

4,200

10,500

Proprietary

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations

5800 Tax Revenue Collected

6100 Operating Expenses/Program Costs

5,100

 4,200

9,300

6,000

3,300

0

9,300
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 21 of 26 Approved February 14, 2002 Board Meeting

Closing Entries

8. To record the reduction of receipt and appropriation balances previously precluded from obligation by the 

amount that was needed in the current year to cover obligations. Record this entry as post-closing when the 

total amount of current-year receipts is not enough to cover current-year obligations. (TC F242)

Budgetary

4397 Receipts and Approps Temp Precluded 

from Obligation

4157 Auth Made Avail f/ Receipt or Approp 

Bals Previously Precluded f/ Obligation

1,200

1,200

Proprietary

No entry.

9. Consolidation of actual net-funded resources. (TC F204).

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

3,300

3,300

Proprietary

No entry. 

10. Closing of Expended Authority - Paid. (TC F214)

Budgetary

4902 Delivered Orders - Obligations, Paid

4201 Total Actual Resources Collected

4,200

4,200

Proprietary

No entry.
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 22 of 26 Approved February 14, 2002 Board Meeting

11. To reclassify the rescission. (TC F246)

Budgetary

4382 Rescission – New Budget Authority - Spec

& Trust TAFS desig by Treas as Available

4384 Rescinded Amts Approp from Spec & 

Tr TAFS Desig by Treas as Available

500

500

Proprietary

No entry. 

12. Close revenue and expense to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

3310 Cumulative Results of Ops

6100 Operating Expenses/Program Costs

3,300

900

4,200

POST-CLOSING TRIAL BALANCE YEAR 3

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Spec & 

Tr TAFS Desig by Treas as Available

4397 Receipts and Approps Temp Precluded 

from Obligation

5,100

5,100

500

4,600

5,100

Proprietary

1010 Fund Balance with Treasury

3310 Cumulative Results of Operations

5,100

 0

5,100

5,100

5,100
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 23 of 26 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 3

Column 5 1010 5,100

Column 11 4157 (1,200)

4397 5,800

4382 500

Columns 4+5+6+7+8-9-10 = Column 11

Fiscal Service: 0+5,000+0+0+0+0 = (1,700)+5,500+500

SF 133 Report on Budget Execution and Budgetary Resources Year 3

Line 1 Budget authority

Line 1A Appropriations

4114E+4157E+4384E-B= (3,300+1,200+(0-(500)) 5,000

Total Line 1 5,000

Line 2A Unobligated balance brought fwd 

4201B+4397B+4384B (6,000+(5,500)+(500)) 0 

Line 5 Temporarily not avail purs to P.L.(4397E-B) (5,800-5,500) (300)

Line 6B Enacted rescissions (4382E) (500) 

Line 6E Pursuant to public law

Line 7 Total budgetary resources 4,200

Line 8A1 Obligations incurred (4902E) 4,200

Line 11 Total status of budgetary resources 4,200
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 24 of 26 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 3

0199 Balance, start of year 6,000 From prior year Schedule N, Line 0799

02XX Receipts 3,300 From Schedule R

0400 Total: balances & collections 9,300 SUM

05XX Appropriations (-) (4,700) From Sch P, this scenario lines 6026, 6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in 

returned to receipts Sch N

0620 Reduction pursuant to Public Law 500 Schedule P rescission and reduction lines

0799 Balance, end of year 5,100

Schedule P Program and Financing YEAR 3

1000 Total new obligations line 7310 (4902E) 4,200

2140 Unob bal carried fwd, soy (+) (4201B+4384B+4397B) (6,000+(500)+(5,500) 0

2200 New budget authority (gross) (line 6250) 4,200

2390 Total budgetary resources available for obligation 4,200

2395 Total new obligations line 1000 (-) (4,200)

6026 Appropriation (trust fund) (4114E+4384E-B) (3,300+(0-500)) 3,800

6028 Appropriation (unavailable balances) (4157E) 1,200

6035 Appropriation rescinded (-) (4382E) (500)

6045 Portion precluded from obligation (-) (4397E-B) (5,800-5,500) (300)

6250 Appropriation, (total) 4,200

7240 Obligated balance, soy () 0

7310 Total new obligations (+) (4902E) (line 1000) 4,200

7320 Total outlays (gross) (-) (4902E) (4,200)

7440 Obligated balance, eoy 0

8697 Outlays from new mandatory authority (4902E) 4,200

8700 Total outlays (gross) (4902E) 4,200

8900 Budget authority (net) 4,200

9000 Outlays (net) 4,200
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 25 of 26 Approved February 14, 2002 Board Meeting

 

Form and Content Balance Sheet YEAR 3

Assets 

Intragovernmental

1..Fund Balance with Treasury 1010E 5,100

6. Total Intragovernmental 5,100

15. Total assets 5,100

Net Position

30. Cumulative results of operations (3310E) 5,100

31. Total net position 5,100

32. Total liabilities and net position 5,100

Form and Content Statement of Net Cost YEAR 3

Program Costs

18.Intragovernmental gross costs

5. Less: Ernd rev f/ public (tax rev not on Net Cost) 0

6. Net costs with the public (6100E) 4,200

7. Total net cost 4,200

10. Net Cost of Operations 4,200
SCENARIO IIB - Special and Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Unobligated Balances Classified as Precluded from Obligation at Year-End

Corresponds to Trust Fund Guide Scenario II

Appropriation Rescinded but not Cancelled

Page 26 of 26 Approved February 14, 2002 Board Meeting

Form and Content Statement of Changes in Net Position Receipt YEAR 3

CumRes UnexAp

1. Beginning balances (3310B) 6,000

2. Prior period adjustments 0

3. Beginning balances, as adjusted 6,000

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 3,300 0

16. Total Financing Sources 9,300 0

17. Net Cost of Operations 4,200 0 

18. Ending Balances=3310 5,100 0 

Form and Content Statement of Financing YEAR 3

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4902E) 4,200

3.Obligations net of offsetting collections & recoveries (1-2) 4,200

4. Less: Offsetting receipts (5800E) (3,300)

5. Net Obligations (3-4) 7,500

11. Total resources used to finance activities 7,500

Resources used to finance items not part of the net cost of operations:

12. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided

14. Budgetary offsetting collections and receipts that do not affect net cost of operations

14b. Other (5800E) 3,300

17. Total resources used to finance items not 

part of the net cost of operations (12thru16) 3,300

18. Total resources used to finance the net

Cost of operations (11-17) 4,200

30. Net Cost of Operations (18+29) 4,200