Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 1 of 17

This scenario illustrates new accounts proposed for a Transfer Out Entity with spending authority from 

offsetting collections with obligations.

Debit Credit

Budgetary

4201 23,000

4221 8,000

4222 5,000

4251 12,000

4287 6,000

4801 7,000

4802 4,000

4901 13,000

4450 30,000

Total 54,000 54,000

Proprietary

1010 24,000

1310 18,000

1410 4,000

2110 13,000

2310 5,000

3310 28,000

Total 46,000 46,000

Current Year Activity Transactions

1. To record anticipated reimbursements. (TC A302)

Budgetary Entry

DR 4210 Anticipated Reimbursements and Other Income 100,000

CR 4450 Unapportioned Authority 100,000

2. To record anticipated resources apportioned but not available for use until they are realized. (TC A118, A309)

Budgetary Entry

DR 4450 Unapportioned Authority 100,000

CR 4590 Apportionments Unavailable -

Anticipated Resources 100,000

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a particular 

transfer or provide general transfer authority within specified limits. These transfers occur for a variety of reasons, such as 

reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 20.4j explains budgetary 

reporting of such transfers and describes the basic types of transfers as being either expenditure or non-expenditure.

Transfer Out Entity

Beginning Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 2 of 17

Transfer Out Entity

Budgetary Entry

DR 4221 Unfilled Customer Orders Without Advance 8,000

CR 4210 Anticipated Reimbursements and 

Other Income 8,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 8,000

CR 4610 Allotments - Realized Resources 8,000

Budgetary Entry

DR 4222 Unfilled Customer Orders With Advance 5,000

CR 4210 Anticipated Reimbursements and 

Other Income 5,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 5,000

CR 4610 Allotments - Realized Resources 5,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 5,000

CR 2310 Advances From Others 5,000

Budgetary Entry

DR 4251 12,000 

CR 4210 Anticipated Reimbursements and 

Other Income 12,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 12,000

CR 4610 Allotments - Realized Resources 12,000

Proprietary Entry

DR 1310 Accounts Receivable 12,000

CR 5200 Revenue From Services Provided 12,000

3. To record in the performing agency a reimbursable agreement without an advance that was previously anticipated. (TC 

A304, A122)

4. To record a collection and reimbursable order in the performing agency that was previous anticipated. (TC C182, A122)

5. To record a receivable and revenue earned in the performing agency for goods or services performed that was 

previously anticipated. (TC A310, A122)

Reimbursements and Other Income Earned - Receivable
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 3 of 17

Transfer Out Entity

Budgetary Entry

DR 4252 22,000 

CR 4210 Anticipated Reimbursements and 

Other Income 22,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 22,000

CR 4610 Allotments - Realized Resources 22,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 22,000

CR 5200 Revenue From Services Provided 22,000

Budgetary Entry

DR 4287 Other Federal Receivables 6,000

CR 4210 Anticipated Reimbursements and 

Other Income 6,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 6,000

CR 4610 Allotments - Realized Resources 6,000

Proprietary Entry

DR 1310 Accounts Receivable 6,000

CR 5200 Revenue From Services Provided 6,000

Budgetary Entry

DR 4260 Actual Collections of "governmental-type" Fees 3,000

DR 4266 Other Actual Business-Type Collections From 

Non-Federal Sources 7,000

DR 4267 Other Actual "governmental-type" Collections 

From Non-Federal Sources 4,000

CR 4210 Anticipated Reimbursements and 

Other Income 14,000

DR 4590 Apportionments Unavailable - Anticipated 

Resources 14,000

CR 4610 Allotments - Realized Resources 14,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 14,000

CR 5200 Revenue From Services Provided 14,000

Reimbursements and Other Income Earned - Collected

6. To record the collection of revenue earned in the performing agency for goods or services performed that was previously 

anticipated. (TC A122, A305)

7. To record accounts receivable and accrue revenue from Federal Sources that was previously anticipated. (TC A122, 

C351)

8. To record the receipt of previously anticipated collections. (TC A122, C107)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 4 of 17

Transfer Out Entity

Budgetary Entry

DR 4610 Allotments - Realized Resources 7,000

CR 4801 Undelivered Orders - Obligations,

Unpaid 7,000

Budgetary Entry

DR 4610 Allotments - Realized Resources 4,000

CR 4802 Undelivered Orders - 

Prepaid/Advance 4,000

Proprietary Entry

DR 1410 Advances to Others 4,000

CR 1010 Fund Balance With Treasury 4,000

Budgetary Entry

DR 4610 Allotments - Realized Resources 13,000

CR 4901 Delivered Orders - Obligations,

Unpaid 13,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 13,000

CR 2110 Accounts Payable 13,000

Budgetary Entry

DR 4610 Allotments - Realized Resources 30,000

CR 4902 Delivered Orders - Obligations, Paid 30,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 30,000

CR 1010 Fund Balance With Treasury 30,000

Adjusting Entries Prior to Transfer

Budgetary Entry

DR 4590 Apportionments Unavailable - Anticipated Resources 33,000

CR 4210 Anticipated Reimbursements and 

Other Income 33,000

14. To record the closing of unobligated balances to unapportioned authority (TC F210). (No SF 1151)

 NOTE: For transfers of this nature, record this entry prior to the transfer entries.

Budgetary Entry

DR 4610 Allotments - Realized Resources 13,000

CR 4450 Unapportioned Authority 13,000

13. To record adjustments for anticipated resources not realized (TC F112). (No SF 1151)

9. To record current-year undelivered orders without an advance. (TC B204)

10. To record current-year undelivered orders with an advance. (TC B206)

11. To record the delivery of goods and services and accrue a liability. (TC B306)

12. To record payment and disbursement of funds. (TC B106)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 5 of 17

Transfer Out Entity

Debit Credit

Budgetary

4201 23,000

4221 16,000

4222 10,000

4251 24,000

4252 22,000

4260 3,000

4266 7,000

4267 4,000

4287 12,000

4450 43,000

4801 14,000

4802 8,000

4901 26,000

4902 30,000

Total 121,000 121,000

Proprietary

1010 31,000

1310 36,000

1410 8,000

2110 26,000

2310 10,000

3310 28,000

5200 54,000

6100 43,000

Total 118,000 118,000

Transfer Transactions

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 14,000

CR 4195 Transfer of Obligated Balances 14,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 14,000

CR 1010 Fund Balance With Treasury 14,000

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (TC A253) (Accomplished via SF 1151)

Trial Balance Before Transfer 
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 6 of 17

Transfer Out Entity

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 26,000

CR 4195 Transfer of Obligated Balances 26,000

Proprietary Entry

DR 2110 Accounts Payable 26,000

CR 1010 Fund Balance With Treasury 26,000

Budgetary Entry

DR 4450 Unapportioned Authority 43,000

CR 4170 Transfers - Current-Year Authority 13,000

CR 4190 Transfers - Prior-Year Balances 30,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 43,000

CR 1010 Fund Balance With Treasury 43,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 36,000

CR 4233 24,000

CR 4234 12,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 36,000

CR 5765 Nonexpenditure Financing Sources - 

Transfer-Out 36,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 16,000

CR 4230 16,000 

Proprietary Entry

DR 1010 Fund Balance With Treasury 16,000

CR 5765 Nonexpenditure Financing Sources - 

Transfers-Out 16,000

T4. To record the transfer of other budgetary resources receivable. (TC A284) (Accomplished via SF 1151)

T5. To record the transfer of Unfilled Customer Orders Without Advance. (TC A286) (Accomplished via SF 1151)

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC 255) (Accomplished via SF 1151)

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). For USSGL Account 4170 in this 

scenario the authority type attribute is 'S' Spending Authority from Offsetting Collections. (TC A252)

Reimbursements and Other Income Earned - 

Receivable - Transferred

Other Federal Receivables - Transferred

Unfilled Customer Orders Without Advance - 

Tranferred
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 7 of 17

Transfer Out Entity

Budgetary Entry

DR 4832 Undelivered Orders - Obligations Transferred,

Prepaid/Advanced 8,000

CR 4195 Transfer of Obligated Balances 8,000

Proprietary Entry

DR 5730 Financing Sources Transferred Out Without 

Reimbursement 8,000

CR 1410 Advances to Others 8,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 10,000

CR 4231 Unfilled Customer Orders With Advance - 

Transferred 10,000

Proprietary Entry

DR 2310 Advances From Others 10,000

CR 5730 Financing Sources Transferred Out Without

Reimbursement 10,000

Proprietary Entry

DR 5730 Financing Sources Transferred Out Without

Reimbursement 36,000

CR 1310 Accounts Receivable 36,000

T8. To record the transfer of liabilities. (TC D811) (No SF 1151)

T6. To record the transfer of Undelivered Orders - Obligations, Paid. (TC A288) (No SF 1151)

T7. To record the transfer of Unfilled Customer Orders With Advance. (TC A290) (No SF 1151)

T9. To record the transfer of accounts receivable (TC D808) (No SF 1151)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 8 of 17

Transfer Out Entity

Debit Credit

Budgetary

4170 13,000

4190 30,000

4195 14,000

4201 23,000

4221 16,000

4222 10,000

4230 16,000

4231 10,000

4233 24,000

4234 12,000

4251 24,000

4252 22,000

4260 3,000

4266 7,000

4267 4,000

4287 12,000

4801 14,000

4802 8,000

4831 14,000

4832 8,000

4901 26,000

4902 30,000

4931 26,000

Total 183,000 183,000

Proprietary

3310 28,000

5200 54,000

5730 34,000

5765 5,000

6100 43,000

Total 82,000 82,000

Pre-Closing Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 9 of 17

Transfer Out Entity

Closing Entries

C1. To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

 operations. (TC F228)

Proprietary Entry

DR 3310 Cumulative Results of Operations 28,000

DR 5200 Revenue From Services Provided 54,000

CR 5730 Financing Sources Transferred Out 

Without Reimbursement 34,000

CR 5765 Nonexpenditure Financing Sources - 

Transfers-Out 5,000

CR 6100 Operating Expenses/Program Costs 43,000

C2. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 13,000

DR 4190 Transfers - Prior-Year Balances 30,000

DR 4201 Total Actual Resources - Collected 7,000

CR 4195 Transfer of Obligated Balances 14,000

CR 4252 Reimbursements and Other Income 

Earned - Collected 22,000

CR 4260 Actual Collections of "governmentaltype" Fees 3,000

CR 4266 Other Actual Business-Type Collections 

From Non-Federal Sources 7,000

CR 4267 Other Actual "governmental-type"

Collections From Non-Federal

Sources 4,000

C3. To record the closing of Expended Authority - Paid (TC F 214).

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 30,000

CR 4201 Total Actual Resources - Collected 30,000

C4. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended Authority - Unpaid 

 (TC F218).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 26,000

CR 4931 Delivered Orders - Obligations 

Transferred, Unpaid 26,000
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 10 of 17

Transfer Out Entity

C5. To record the closing of budgetary resources transferred to the corresponding USSGL resource 

 account (TC F263, F264, F266, F267)

Budgetary Entry

DR 4230 Unfilled Customer Orders Without Advance - 

Transferred 16,000

DR 4231 Unfilled Customer Orders With Advance - 

Transferred 10,000

DR 4233 Reimbursements Receivable - Transferred 24,000

DR 4234 Other Federal Receivables - Transferred 12,000

CR 4221 16,000 

CR 4222 10,000 

CR 4251 24,000 

CR 4287 Other Federal Receivables 12,000

C6. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid unexpended 

 obligations (TC F226).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 14,000

CR 4831 Undelivered Orders - Obligations 

Transferred, Unpaid 14,000

C7. To record the closing of Undel Orders - Oblig Transferred - Prepaid/Advanced to prepaid/advanced unexpend 

 obligation (TC F224).

Budgetary Entry

DR 4802 Undelivered Orders - Obligations, Prepaid/Advanced 8,000

CR 4832 Undelivered Orders - Obligations 

Transferred, Prepaid/Advanced 8,000

Unfilled Customer Orders Without Advance

Unfilled Customer Orders With Advance

Reimbursements and Other Income Earned - 

Receivable
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 11 of 17

Transfer Out Entity

Debit Credit

Budgetary

4201 -

4450

Total - -

Proprietary

1010

3310 -

Total - -

Post-Closing Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 12 of 17

Transfer Out Entity

Budgetary Resources

1. Budget authority:

d. Net transfers, current year authority(+ or -) 4170E -13,000.00

2. Unobligated Balance:

a. Brought forward October 1 4201B, 4221B, 4222B, 30,000.00

 4252B, 4287B, 4801B, 4802B, 4901B

b. Net transfers prior year balance, actual(+ or -) 4190E -30,000.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected 4252E, 4260E, 4266E, 4267E 36,000.00

2. Receivable from federal source 4251E-B, 4287E-B 18,000.00

b. Change in unfilled customer orders:(+ or -)

1. Advance received 4222E-B (10,000 - 5,000) 5,000.00

2. Without advance from federal sources 4221E-B 8,000.00

 (16,000 - 8,000)

7. Total Budgetary Resources 54,000.00

Status of Budgetary Resources

8. Obligations incurred

b. Reimbursable

1. Category A 4801E-B, 4802E-B, 4901E-B, 4902E 54,000.00

11. Total Status of Budgetary Resources 54,000.00

Relation of Obligation to Outlays

12. Obligated balance, net as of October 1 4221B, 4251B, -6,000.00

 4287B, 4801B, 4901B

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E, 12,000.00

 4230E, 4233E, 4234E

14. Obligated balance, net, end of period:

a. accounts receivable(-) 4251E, 4287E, 4233E, 4234E -

b. Unfilled customer orders(-): 4221E, 4230E (16,000-16,000) -

c. Undelivered orders(+) 4801E, 4831E (14,000 - 14,000) -

d. Accounts Payable(+) 4901E, 4931E (26,000 - 26,000) -

15. Outlays:

a. Disbursements(+) 4802E-B, 4902E 34,000.00

b. Collections(-) 4222E-B, 4252E, 4260E, 4266E, 4267E -41,000.00

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

34,000 - 41,000 = 54,000 - (67,000) - 6,000 + 12,000 - (0)

-7,000 = -7,000

SF133 Report On Budget Execution

This number is positive because accounts receivable 

and unfilled customer orders is greater than 

accounts payable and undelivered order.

4831 E (14,000)

4931 E (26,000)

4230 E 16,000

4233 E 24,000

4234 E 12,000

 12,000

4201 B 23,000

4221 B 8,000

4222 B 5,000

4251 B 12,000

4287 B 6,000

4801 B (7,000)

4802 B (4,000)

4901 B 13,000)

 30,000

4252 E 22,000

4260 E 3,000

4266 E 7,000

4267 E 4,000

 36,000

4251 E-B (24,000 - 12,000) 12,000

4287 E-B (12,000 - 6,000) 6,000

 

18,000

4801 E-B (14,000 - 7,000) 7,000

4802 E-B (8,000 - 4,000) 4,000

4901 E-B (26,000 - 13,000) 13,000 

4902 E 30,000

 54,000

4221 B (8,000)

4251 B (12,000)

4287 B (6,000)

4801 B 7,000

4901 B 13,000

 (6,000)

4251 E 24,000

4287 E 12,000

4233 E (24,000)

4234 E (12,000)

 0

4802 E-B (8,000 - 4,000) 4,000

4902 E 30,000

 34,000

4222 E-B (10,000 - 5,000) (5,000)

4252 E (22,000)

4260 E (3,000)

4266 E (7,000)

4267 E (4,000)

 (41,000)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 13 of 17

Transfer Out Entity

USSGL 2108 Yearend Closing Statement

1 5 7 8 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpended 

Balance

Reimburse. 

Earned and 

Refunds

Unfilled Customer 

Orders

Undelivered 

Orders and 

Contracts

Accounts 

Payable and 

Other Liabilities

Unobligated 

Balance

XXXXXXXX - - - - - -

1010E 4251 E 4221 E 4801 E 4901 E

4287 E 4230 E 4831 E 4931 E

4233 E

4234 E

Calc: 5 + 6 + 7 + 8 - 9 - 10 = 11

4251 E 24,000

4287 E 12,000

4233 E (24,000)

4234 E (12,000)

 0

4221 E 16,000

4230 E (16,000)

 0

4801 E 14,000

4831 E (14,000)

 0

4901 E 26,000

4931 E (26,000)

 0
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 14 of 17

Transfer Out Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4901E-B, 4902E) 54,000

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4201B, 4221B, 4222B, 4251B, 4287B, 4801B, 4802B, 4901B) 30,000

2200 New budget authority (gross) (sum 4000 to 6990) 54,000

2221 Unobligated balance transferred to other accounts (-) (4190E) -30,000

2390 Total budgetary resources available for obl (+) (sum 21XX or 2199..2385) 54,000

2395 Total new obligations (-) (same as line 1000, opp sign) -54,000

2440 Unob bal CF, end of yr (+) (4510E) 0

New Budgetary Authority (Gross), Detail[1]

6800 Spending auth from off collections (cash) (+) (4222E-B, 4252E, 4260E, 41,000

4266E, 4267E)

6810 Change in uncoll cust pyts from Fed sources (unexpired) 26,000

(4221E-B, 4251E-B, 4287E-B)

6861 Transferred to other accounts (-) (4170E "S") -13,000

6890 Spending auth from offsetting coll (total discretionary) (+) 

(sum 6800...6885) 54,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4221B, 4251B, 4287B, 4801B, 4901B) -6,000

7310 Total new obligations (+) (line 1000) 54,000

7320 Total outlays (gross) (-) (4802E-B, 4902E) -34,000

7331 Obligated bal transferred to other accounts (-) (4831E, 4931E, 4230E, 12,000

4233E, 4234E)

7400 Change in uncollected cust pyts for Fed sources (unexp) (sum 6810 and -26,000

6910, opp sign)

7440 Obligated bal, end of year (+) (4221E, 4230E, 4251E, 4233E,

 4287E, 4234E, 4801E, 4831E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/bal (+) (4802E-B, 4902E) 34,000

8700 Total outlays (gross) (+) (sum 8690..8698) 34,000

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) (4222E-B, 4252E) -27,000

8840 Non-Federal sources (-) (4266E) -7,000

8845 Offsetting governmental coll (from non-Federal sources) (-) (4260E, 4267E) -7,000

8890 Total offsetting collections (cash) (-) (sum 8800..8845) -41,000

8895 Chg in uncoll cust pyts from Fed sources (unexpired) (sum 6810 and 6910) -26,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) -13,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) -7,000

[1] For purposes of this scenario, budget authority is classified as discretionary.

Program and Financing Statement

Results from transfers-out of 

Spending Authority from 

Offsetting Collections.

See SF 133, line 13

See SF 133, line 8b1

See SF 133, line 2a

See SF 133, line 

15b

4221E-B

(16,000-8,000) 8,000

4251E-B

(24,000-12,000) 12,000

4287E-B

(12,000-6,000) 6,000

See SF 133, line 12

See SF 133, line 

15a

4221E (16,000)

4230E 16,000

4251E (24,000)

4233E 24,000

4287E (12,000)

4234E 12,000

4801E 14,000

4831E (14,000)

4901E 26,000

4931E (26,000)

See SF 133, line 15a

4222E-B (10,000-5,000) 5,000

4252E 22,000

 27,000

4260E 3,000

4267E 4,000

 7,000
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 15 of 17

Transfer Out Entity

Intragovernmental:

1 Fund balance with Treasury

6 Total Intragovernmental -

9 Accounts receivable

15 Total Assets -

20 Accounts Payable

27 Total Liabilities -

28 Commitments and contingencies

29 Unexpended appropriations

30 Cumulative results of operations

31 Total Net Position -

32 Total Net Position and Liabilities -

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public -

5 Less: Earned revenues from the public -

6 Net cost with the public -

7 Total net costs -

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations -

11 Transferred Operations:

12 Cost of Transferred Operations 6100E 43,000

13 Less Exchange Revenue from Transferred Operations 5200E 54,000

14 Net Cost of Transferred Operations (11,000)

15 Net Cost (11,000)

Consolidated Balance Sheet

Statement of Net Cost

Assets 

Liabilities

Net Position

Program Costs
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 16 of 17

Transfer Out Entity

Cumulative 

Results of Ops. Unexpend. Approp.

1. Beginning balances 3310B 28,000

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted 28,000 -

Budgetary Financing Sources:

10. Transfers in/out without reimbursements(+ or-) 5765E (5,000)

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5730E (34,000)

16. Total Financing Sources (39,000)

17. Net Cost of Operations (11,000)

18. Ending Balances -

Statement of Financing

Resources Used to Finance Activities

1 Obligations Incurred 4801E-B, 4802E-B, 4901E-B, 4902E 54,000

2 Less: Spending Authority from offsetting collections &recoveries (4252E,

(4260E, 4266E, 4267E, 4251E-B, 4287E-B, 4220E-B, 4221E-B) 67,000

3 Obligations net of offsetting collections and recoveries (13,000)

4 Less: Offsetting Receipts

5 Net obligations (13,000)

7 Transfers in/out without reimbursement (+/-) (5730) (34,000)

10 Net other resources used to finance activities (34,000)

11 Total resources used to finance activities (47,000)

Resources Used to Finance Items Not Part of the Net Cost of Operations

12 Change in budgetary resources obligated for good services and 

benefits ordered but not yet provided (+/-) 4802E-B, 4801E-B, 4221E-B (2,000)

4222E-B

16 Other Resources or adjustments to net obligated resource 5730 (34,000)

17 Total resources used to finance items not part of the Net Cost of 

 Operations (36,000)

18 Total resources used to finance the Net Cost of Operations (11,000)

30 Net cost of Operations (11,000)

Statement of Changes in Net Position

4802 E-B

(8,000-4,000) 4,000

4801 E-B

(14,000-7,000) 7,000

4221 E-B

(16,000-8,000) (8,000)

4222 E-B

(10,000-5,000) (5,000)

 (2,000)

Agrees with SF133, 

line 8b1

Agrees with 

 SF133, lines 3a1, 

3a2, 3b1, 3b2

Agrees with 

Changes in Net 

Position, line 13
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03 17 of 17

Transfer Out Entity

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - Appropriation Transfer 13,000.00 TAFS - Appropriation Transfer 13,000.00

4170 = (13,000)

TAFS - Balance Transfer 18,000.00 TAFS - Balance Transfer 18,000.00

4190 = (30,000)

4831 = (14,000)

4931 = (26,000)

4230 = 16,000

4233 = 24,000

4234 = 12,000

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)