Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

This scenario addresses rescissions in special or trust expenditure accounts that are funded by unavailable 

receipt accounts when there is no cancellation of funds. In this situation, rescinded amounts are returned to the 

associated special or trust receipt TAFS. This scenario differs from Scenario I because the funds return to the 

special or trust receipt TAFS whereas in Scenario I the receipts are returned to a general fund miscellaneous 

receipt account. It differs from the Scenario II series because the Scenario II series addresses expenditure 

accounts funded by available receipt accounts in which fund balance is not affected. 

YEAR 1 

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

1. To record exchange revenue from the public. No entry to the expenditure account since funds are not 

appropriated from the unavailable receipt account. 

Budgetary 

No entry. 

Budgetary 

No entry. 

Proprietary 

1010 Fund Balance with Treasury 

5900Other Revenue 

10,000 

10,000 

Proprietary 

No entry. 

2. To record appropriation from the unavailable receipt account to the expenditure account. These funds are 

warranted to the expenditure account. (TC A183 and TC A184) 

Budgetary 

No entry. 

Budgetary 

4114 Appropriated Trust or Special Fund Receipts 

4450 Unapportioned Authority 

6,000 

6,000 

Proprietary 

5745 FXX Appropriated Earmarked Receipts 

Transferred Out 

1010 Fund Balance with Treasury 

6,000 

6,000 

Proprietary 

1010 Fund Balance with Treasury 

5740 FXX Appropriated Earmarked Receipts 

Transferred In 

6,000 

6,000 

Page 1 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

3. To record a rescission in the expenditure account and to return the rescinded amount to the unavailable 

receipt account since there is no cancellation. The Treasury transaction is a negative warrant. (TC A132) 

Budgetary 

No entry. 

Budgetary 

4450 Unapportioned Authority 

4392 Rescission – New Budget Authority 

500 

500 

Proprietary 

1010 Fund Balance with Treasury 

574 0 FXX Appropriated Earmarked 

Receipts Transferred In 

500 

500 

Proprietary 

5745 FXX Appropriated Earmarked Receipts Transferred 

Out 

1010 Fund Balance with Treasury 

500 

500 

PRECLOSING ADJUSTED TRIAL BALANCE YEAR 1 

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

Budgetary 

No entry. 

Budgetary 

4114 Appropriated Trust or Special Fund Receipts 

4392 Rescission – New Budget Authority 

4450 Unapportioned Authority 

6,000 

0 

6,000 

500 

5,500 

6,000 

Proprietary 

1010 Fund Balance with Treasury 

5740 FXX Approp Earmarked Rec Transferred In 

5745 FXX Approp Earmarked Rec Trans Out 

5900 Other Revenue 

4,500 

6,000 

0 

10,500 

500 

10,000 

10,500 

Proprietary 

1010 Fund Balance with Treasury 

5740 FXX Appropriated Earmarked Receipts Transferred In 

5745 FXX Appropriated Earmarked Receipts Trans Out 

5,500 

500 

6,000 

6,000 

0 

6,000 

Page 2 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

4. Closing Entries. To record consolidation of actual net-funded resources and to close revenue, expense and 

other financing source accounts to cumulative results of operations. (TC F204 and F228) 

Budgetary 

No entry. 

Budgetary 

4201 Total Actual Resources Collected 

4392 Rescission – New Budget Authority 

4114 Appropriated Trust or Special Fund Receipts 

5,500 

500 

6,000 

Proprietary 

5900 Other Revenue 

5740 FXX Appropriated Earmarked Rec Trans In 

3310 Cumulative Results of Ops 

5745 FXX Approp Earmkd Recs Trans Out 

10,000 

500 

4,500 

6,000 

Proprietary 

5740 FXX Appropriated Earmarked Receipts Transferred In 

3310 Cumulative Results of Operations 

5745 FXX Appropriated Earmarked Recs Trans Out 

6,000 

5,500 

500 

POST-CLOSING TRIAL BALANCE YEAR 1 

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

Budgetary 

No entry. 

Budgetary 

4201 Total Actual Resources 

4450 Unapportioned Authority 

5,500 

0 

5,500 

5,500 

5,500 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Ops 

4,500 

0 

4,500 

4,500 

4,500 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations 

5,500 

0 

5,500 

5,500 

5,500 

Page 3 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

SF-2108 YEAR 1 Receipt Expenditure 

Column 5 1010 

Column 11 4450 

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

Expenditure Account: 0+5,500+0+0+0-0-0 = 5,500 

n/a 5,500 

n/a 5,500 

SF 133 Report on Budget Execution and Budgetary Resources YEAR 1

Line 1 Budget authority

Line 1A Appropriations 4114E 6,000

Line 1D Net transfers 0

Total Line 1 6,000

Line 6B Enacted rescissions (-) 4392E (500)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 5,500

Line 10 Unobligated balance not available 4450E 5,500

Line 11 Total status of budgetary resources 5,500

Page 4 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Schedule N Unavailable Collections YEAR 1 

0199 Balance, start of year

02XX Receipts

0400 Total: balances & collections

05XX Appropriations (-)

0610 Unobligated balances

returned to receipts 

0620 Reduction pursuant to Public Law 

0799 Balance, end of year 

Schedule P Program and Financing YEAR 1 

2200 New budget authority (gross) 

2395 Total new obligations 

0 

10,000 

10,000 

(6,000) 

500 

4,500 

From prior year Schedule N, Line 0799

From Schedule R

SUM

From Sch P, this scenario lines 4020/6020

Use if rescinded & cancelled - do not use in

scenario

Schedule P rescission and reduction lines

. 

5,500 

0 

4020/6020 Appropriation (special fund) (4114E) 6,000 

4035/6035 Appropriation rescinded (-) (4392E) (500) 

4300/6250 Appropriation, total 5,500 

Form and Content Balance Sheet Receipt Expenditure Total 

Assets 

Intragovernmental 

1, Fund balance with Treasury (1010E) 4,500 5,500 10,000 

15. Total assets 4,500 5,500 10,000 

Net Position 

30. Cumulative results of operations (3310E) 4,500 5,500 10,000 

31. Total net position 4,500 5,500 10,000 

32. Total liabilities and net position 4,500 5,500 10,000 

Page 5 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Form and Content Statement of Net Cost YEAR 1 Receipt Expenditure Total 

Program Costs 

1. Intragovernmental gross costs 

5. Less: Ernd rev f/ public (5900E) 10,000 0 10,000 

6. Net costs with the public (10,000) 0 (10,000) 

7. Total net cost (10,000) 0 10,000) 

10. Net Cost of Operations (10,000) 0 (10,000) 

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

Receipt Expenditure Total 

CumRes UnexAp CumRes UnexAp CumRes UnexAp 

Budgetary Financing Sources: 

8. Nonexchange revenue 

10. Transfers-in/out w/out reimburs 

(5740E, 5745E) (5,500) 0 5,500 0 0 0 

16. Total Financing Sources (5,500) 0 5,500 0 0 0 

17. Net Cost of Operations (10,000) 0 0 0 (10,000) 0 

18. Ending Balances 4,500 0 5,500 0 10,000 0 

Form and Content Statement of Financing YEAR 1 Receipt Expend Total 

Resources used to Finance Activities: 

Budgetary Resources Obligated 

1.Obligations incurred 0 0 0 

3.Obligations net of offsetting collections & recoveries (1-2) 0 0 0 

4. Less: Offsetting receipts (5900E) 10,000 0 10,000 

5. Net Obligations (3-4) ( 10,000) 0 (10,000) 

11. Total resources used to finance activities (10,000) 0 (10,000) 

18.Total resources used to finance the net 

Cost of operations (11-17) (10,000) 0 (10,000) 

30. Net Cost of Operations (18+29) (10,000) 0 (10,000) 

Page 6 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

YEAR 2 

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

1. To record exchange revenue from the public. No entry to the expenditure account since funds not 

appropriated from the unavailable receipt account. 

Budgetary 

No entry. 

Budgetary 

No entry. 

Proprietary 

1010 Fund Balance with Treasury 

5900Other Revenue 

6,000 

6,000 

Proprietary 

No entry. 

2. To record appropriation from the unavailable receipt account to the expenditure account. These funds are 

warranted to the expenditure account. (TC183 and TC184) 

Budgetary 

No entry. 

Budgetary 

4114 Appropriated Trust or Special Fund Receipts 

4450 Unapportioned Authority 

2,000 

2,000 

Proprietary 

5745 FXX Appropriated Earmarked Receipts 

Transferred Out 

1010 Fund Balance with Treasury 

2,000 

2,000 

Proprietary 

1010 Fund Balance with Treasury 

5740 FXX Appropriated Earmarked Receipts 

Transferred In 

2,000 

2,000 

Page 7 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

3. To record rescission in the expenditure account and return the amount to the unavailable receipt account 

since there is no cancellation. The Treasury transaction is recorded as a negative warrant. (TC A132) 

Budgetary 

No entry. 

Budgetary 

4450 Unapportioned Authority 

4392 Rescission – New Budget Authority 

200 

200 

Proprietary 

1010 Fund Balance with Treasury 

574 0 FXX Appropriated Earmarked 

Receipts Transferred In 

200 

200 

Proprietary 

5745 FXX Appropriated Earmarked Receipets Transferred 

Out 

1010 Fund Balance with Treasury 

200 

200 

PRECLOSING ADJUSTED TRIAL BALANCE YEAR 2

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account

Budgetary 

No entry. 

Budgetary 

4114 Appropriated Trust or Special Fund Receipts 

4201 Total Actual Resources 

4392 Rescission – New Budget Authority 

4450 Unapportioned Authority 

2,000 

5,500 

0 

7,500 

200 

7,300 

7,500 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations 

5740 FXX Approp Earmarked Rec Transferred In 

5745 FXX Approp Earmarked Rec Trans Out 

5900 Other Revenue 

8,700 

2,000 

0 

10,700 

4,500 

200 

6,000 

10,700 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations 

5740 FXX Appropriated Earmarked Receipts Transferred In 

5745 FXX Appropriated Earmarked Receipts Trans Out 

7,300 

200 

7,500 

5,500 

2,000 

0 

7,500 

Page 8 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

4. Closing Entries. To record consolidation of actual net-funded resources and to close revenue, expense 

and other financing source accounts to cumulative results of operations. (TC F204 and F228) 

Budgetary 

No entry. 

Budgetary 

4201 Total Actual Resources Collected 

4392 Rescission – New Budget Authority 

4114 Appropriated Trust or Special Fund Receipts 

1,800 

200 

2,000 

Proprietary 

5900 Other Revenue 

5740 FXX Appropriated Earmarked Rec Trans In 

3310 Cumulative Results of Ops 

5745 FXX Approp Earmkd Recs Trans Out 

6,000 

200 

4,200 

2,000 

Proprietary 

5740 FXX Appropriated Earmarked Receipts Transferred In 

3310 Cumulative Results of Operations 

5745 FXX Appropriated Earmarked Recs Trans Out 

2,000 

1,800 

200 

POST-CLOSING TRIAL BALANCE YEAR 2 

Unavailable Special or Trust Receipt Account Special or Trust Expenditure Account 

Budgetary 

No entry. 

Budgetary 

4201 Total Actual Resources 

4450 Unapportioned Authority 

7,300 

0 

7,300 

7,300 

7,300 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Ops 

8,700 

0 

8,700 

8,700 

8,700 

Proprietary 

1010 Fund Balance with Treasury 

3310 Cumulative Results of Operations 

7,300 

0 

7,300 

7,300 

7,300 

Page 9 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

SF-2108 YEAR 2 Receipt Expenditure 

Column 5 1010 n/a 7,300 

Column 11 4450 n/a 7,300 

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

Expenditure Account: 0+7,300+0+0+0-0-0 = 7,300 

SF 133 Report on Budget Execution and Budgetary Resources YEAR 2

Line 1 Budget authority

Line 1A Appropriations 4114E 2,000 

Line 1D Net transfers 0

Total Line 1 2,000

Line 2 Unobligated balance

Line 2A Brought forward 4201B 5,500

Line 6B Enacted rescissions 4392E (200)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 7,300

Line 10 Unobligated balance not available 4450E 7,300

Line 11 Total status of budgetary resources 7,300

Page 10 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Schedule N Unavailable Collections YEAR 2 

0199 Balance, Start of Year

02XX Receipts

0400 Total: Balances & Collections

05XX Appropriations (-)

0610 Unobligated balances

returned to receipts 

0620 Reduction pursuant to Public Law 

0799 Balance, end of year 

Schedule P Program and Financing YEAR 2 

4,500 

6,000 

10,500 

(2,000) 

200 

8,700 

From prior year Schedule N, Line 0799

From Schedule R

SUM

From Sch P, this scenario lines 6026 & 6045

Use if rescinded & cancelled - do not use in

scenario

Schedule P rescission and reduction lines

. 

2195 Total unob bal carried fwd, soy (+) (4201B) 

2200 New budget authority (gross) 

2390 Total budgetary resources avail for obligation

2395 Total new obligations

4020/6020 Appropriation (special fund) (4114E)

4035/6035 Appropriation rescinded (-) (4392E)

4300/6250 Appropriation, total

7000 Total new budget authority (gross)

7240 Obligated balance, soy 

7310 Total new obligations (+) (line 1000) 

7440 Obligated balance, eoy 

8700 Total outlays (gross)

8900 Budget authority (net)

9000 Outlays (net)

5,500 

1,800 

7,300 

0 

2,000 

(200) 

1,800 

1,800 

0 

0 

0 

0 

7,300 

0 

Page 11 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Form and Content Balance Sheet YEAR 2 Receipt Expenditure Total 

Assets 

Intragovernmental 

1, Fund balance with Treasury (1010E) 8,700 7,300 16,000 

15. Total assets 8,700 7,300 16,000 

Net Position 

30. Cumulative results of operations (3310E) 8,700 7,300 16,000 

31. Total net position 8,700 7,300 16,000 

32. Total liabilities and net position 8,700 7,300 16,000 

Form and Content Statement of Net Cost YEAR 2 Receipt Expenditure Total 

Program Costs 

2. Intragovernmental gross costs 

5. Less: Ernd rev f/ public (5900E) 6,000 0 6,000 

6. Net costs with the public (6,000) 0 (6,000) 

7. Total net cost (6,000) 0 6,000) 

10. Net Cost of Operations (6,000) 0 (6,000) 

Page 12 of 13 Approved February 14, 2002 Board Meeting 
Scenario III - Special/Trust Fund Rescissions

Unavailable Receipt TAFS Appropriates to Expenditure TAFS

Appropriation Rescinded and Returned to Associated Special/Trust Receipt Account

Form and Content Statement of Changes in Net Position Receipt YEAR 2 

Receipt Expenditure Total 

CumRes UnexAp CumRes UnexAp CumRes UnexAp 

1. Beginning Balances 4,500 0 5,500 0 0 0 

3. Beginning Balances, as adjusted 4,500 0 5,500 0 10,000 0 

Budgetary Financing Sources: 

8. Nonexchange revenue 

10. Transfers-in/out w/out reimburs 

(5740E, 5745E) (1,800) 0 1,800 0 0 0 

16. Total Financing Sources (1,800) 0 1,800 0 0 0 

17. Net Cost of Operations (6,000) 0 0 0 (6,000) 0 

18. Ending Balances 8,700 0 7,300 0 16,000 0 

Form and Content Statement of Financing YEAR 2 Receipt Expend Total 

Resources used to Finance Activities: 

Budgetary Resources Obligated 

1.Obligations incurred 0 0 0 

3.Obligations net of offsetting collections & recoveries (1-2) 0 0 0 

4. Less: Offsetting receipts (5900E) 6,000 0 6,000 

5. Net Obligations (3-4) ( 6,000) 0 (6,000) 

11. Total resources used to finance activities (6,000) 0 (6,000) 

18.Total resources used to finance the net 

Cost of operations (11-17) (6,000) 0 (6,000) 

30. Net Cost of Operations (18+29) (6,000) 0 (6,000) 

Page 13 of 13 Approved February 14, 2002 Board Meeting