Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 1 of 22 Approved February 14, 2002 Board Meeting

This scenario addresses Treasury managed trust fund allocation accounts and the corresponding 

Treasury corpus account. Specifically, the transactions reflect receipts that are appropriated to the 

corpus account and are temporarily precluded from obligation at year-end, as well as, transfers that 

result in receivables and payables between the allocation and corpus accounts. USSGL account 4382 

Rescissions – New Budget Authority - Special and Trust TAFS designated by Treasury as “Available” and 

USSGL account 4168 Allocations of Realized Authority – Not to be transferred from Invested Balances –

Rescinded are used in this scenario. 

USSGL account 4386 Authority Permanently Unavailable for Obligation Pursuant to Public Law in Special and Trust TAFS Designated 

by Treasury as “Available” must be used when OMB requires rescissions be reported on SF-133 line 6E and the associated Schedule P 

lines. It is not appropriate to use USSGL account 4383 Rescission – Prior-Year Special and Trust TAFS Designated by Treasury as 

“Available” with this scenario since unobligated balances remaining at year-end are classified as precluded from obligation. USSGL 

accounts 4382, 4386, and 4168 will be available for use in FY 2003. USSGL account 4384 is available for use in FY 2002.

YEAR 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Allocation Account

1. To record amounts anticipated by Agency for transfer from the Treasury account. This is based upon an SF132: Apportionment and Reapportionment Request. (TC A204)

Budgetary

No entry.

Budgetary

4165 Allocations of Authority – Anticipated from Invested 

Balances

4450 Unapportioned Authority

6,000

6,000

Proprietary

No entry.

Proprietary

No entry.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 2 of 22 Approved February 14, 2002 Board Meeting

2. To record receipts credited to the corpus account. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.) (TC A186)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

10,000

10,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000

Proprietary

No entry.

3. To invest receipts in U.S. Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC 

B124)

Budgetary

No entry.

Budgetary

No entry.

Proprietary

1610 Invest in US Treas Sec issued by Fiscal 

Service

1010 Fund Balance with Treasury

10,000

10,000

Proprietary

No entry.

4. To record apportionment of funds anticipated in transaction #1 based on an approved SF132. (TC A116)

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4510 Apportionments

6,000

6,000

Proprietary Proprietary

No entry.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 3 of 22 Approved February 14, 2002 Board Meeting

5. To record receivables/payables for the transfer of authority and financing sources. This may be based upon 

an amount specified in an annual appropriation act, or based upon an agency’s authority to obligate. 

A. To record payable in Fiscal Service account and receivable in agency account prior to the SF1151 

Nonexpenditure Transfer Authorization request. (TC A223) and (TC A217)

Budgetary

4620 Unob Fds Not Subject to Apport

4166 Allocations of Realized Authority –

To be transferred from Invested 

Balances

6,000

6,000

Budgetary

4166 Allocations of Realized Authority – To be transferred

from Invested Balances

4165 Allocations of Authority – Anticipated from 

Invested Balances

6,000

6,000

Proprietary

5765 Nonexpenditure Financing Sources –

Transfers-Out

2150 Payable for Transfer of currently 

Invested Balances

6,000

6,000

Proprietary

1330 Receivable for Transfer of Current Invested Balances

5755 Nonexpenditure Financing Sources Transfers-In

6,000

6,000

B. To record allotment of full apportionment and to record obligations incurred. (TC A120, B202, B204)

Budgetary

No entry.

Budgetary

4510 Apportionments

4610 Allotments

4610 Allotments

4801 Undelivered Orders – Obligations, Unpaid

6,000

5,500

6,000

5,500

Proprietary

No entry.

Proprietary

No entry.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 4 of 22 Approved February 14, 2002 Board Meeting

6. Record the rescission of $500 in the Agency TAFS and adjust receivable and payable between the related 

accounts. (TC A221 and TC A218)

Budgetary

4166 Allocations of Real Auth – To be trans from

Invested Balances

4168 Allocations of Real Auth – Not to be 

Trans from Invested Balances -

Rescinded

500

500

Budgetary

4610 Allotments

4382 Rescissions – New Budget Auth - Spec & Tr 

TAFS Desig by Treas as “Available”

4168 Allocations of Realized Authority – Not to be 

Transferred from Invested Balances - Rescinded

4166 Allocations of Real Auth – To be trans from 

Invested Balances

500

500

500

500

Proprietary

2150 Payable for Transfer of Curr Invested Bals

5765 Nonexpend Fin Sources –

Transfers-Out 

500

500

Proprietary

5755 Nonexpenditure Financing Sources – Transfers-In

1330 Receivable for Transfer of Current Invest Bals

500

500

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

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4397 Receipts and Appropriations 

Temporarily Precluded from 

Obligation

4,000

4,000

Budgetary

No entry.

Proprietary

No entry. 

Proprietary

No entry.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 5 of 22 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1

Fiscal Service AGENCY

Budgetary

4114 Approp Trust or Special Fund Receipts

4166 Allocations of Real Auth – To be 

transferred from Invested Balances

4168 Allocations of Realized Authority – Not To 

Be Trans from Invested Bals - Rescinded

4397 Receipts & Approp Temp Precluded f/ Ob

10,000

 0

10,000

5,500

500

4,000

10,000

Budgetary

4166 Allocations of Real Auth – To be trans from invest Bals 

4168 Allocations of Realized Authority – Not to be 

transferred from Invested Balances - Rescinded

4382 Rescissions – New Budget Auth - Spec & Tr TAFS 

desig by Treas as “Available” 

4801 Undelivered Orders – Obligations, Unpaid

5,500

500

 

 0

6,000

 

 

 500

5,500

6,000

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2150 Payable for Transfer of Curr Invested Bals

5765 Nonexpend Fin Sources – Transfers-Out

5800 Tax Revenue Collected

10,000

5,500

 0

15,500

5,500

10,000

15,500

Proprietary

1330 Receivable for Transfer of Current Invested Balances

5755 Nonexpenditure Financing Sources Transfers-In

5,500

 0

5,500

5,500

5,500

Closing Entries

8. To reclassify the rescission. (TC F248 and F247)

Budgetary

4168 Allocations of Realized Authority – Not to 

be Transferred from Inv Balances –

Rescinded

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

500

500

Budgetary

4382 Rescissions – New Budget Auth - Spec & Tr TAFS 

desig by Treas as “Available”

4168 Allocations of Realized Authority - Not to be 

Transferred from Invested Balances - Rescinded

500

500

Proprietary

No entry. 

Proprietary

No entry,
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 6 of 22 Approved February 14, 2002 Board Meeting

9. In the Fiscal Service TAFS, close appropriation to total actual resources collected. (TC F204) In both 

accounts close revenue and financing sources transferred to cumulative results of operations. (TC F228)

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Special Fd Receipts

10,000

10,000

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

5765 Nonexpend Fin Sources – Trans Out

3310 Cumulative Results of Ops 

10,000

5,500

4,500

Proprietary

5755 Nonexpenditure Financing Sources – Trans In

3310 Cumulative Results of Operations

5,500

5,500

POST-CLOSING TRIAL BALANCE YEAR 1

Fiscal Service AGENCY

Budgetary

4166 Allocations of Real Auth – To be 

transferred from Invested Balances

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4397 Receipts and Appropriations Temporarily

Precluded from Obligation

10,000

 0

10,000

 5,500

500

4, 000

10,000

Budgetary

4166 Allocations of Real Auth – To be trans from invest Bals 

4801 Undelivered Orders – Obligations, Unpaid

5,500

 0

5,500

5,500

5,500

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2150 Payable for Transfer of Curr Invested Bals

3310 Cumulative Results of Ops

10,000

 0

10,000

5,500

4,500

10,000

Proprietary

1330 Receivable for Transfer of Current Invested Balances

3310 Cumulative Results of Operations

5,500

 0

5,500

5,500

5,500
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 7 of 22 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 1 Fiscal Service Agency

Column 5 1010 0 0

Column 6 1610 10,000 0

Column 7 4166, 4168 (6,000) 6,000

Column 9 4801 0 5,500

Column 11 4397 4,000 0

4382 0 500

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

Fiscal Service: 0+0+10,000+(6,000)+0+0 = 4,000 Agency: 0+0+0+6,000+0-5,500=500

SF 133 Report on Budget Execution and Budgetary Resources Year 1

Fiscal ServiceAgency Total

Line 1 Budget authority

Line 1A Appropriations 4114E 10,000 0 10,000

Line 1D Net transfers 4166E-B, 4168E (6,000) 6,000 0

Total Line 1 4,000 6,000 10,000

Line 5 Temporarily not avail pursuant to P.L.4397 E-B (4,000) (4,000)

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

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 0 5,500 5,500

Line 8 Obligations 4801 E-B 0 5,500 5,500

Line 11 Total status of budgetary resources 0 5,500 5,500

Line 14C Undelivered orders 4801E 0 5,500 5,500
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 8 of 22 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 1 Fiscal Service Agency

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

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (6,000) From Sch P, this scenario lines 6026 & 6045

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

returned to receipts scenario

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

0799 Balance, end of year 4,500

Schedule P Program and Financing YEAR 1 Fiscal Service Agency Total

2200 New Budget Authority (gross) (line 6250) 0 5,500 5,500

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

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

6045 Portion Precluded from obligation (-) (4397E-B) (4,000) (4,000)

6100 Transferred to other accounts (-) (4166E-B) (4168E) (6,000) (6,000)

6200 Transferred from other accounts (+) (4166E-B) (4168E 6,000 6,000

6250 Appropriation, (total) 0 5,500 5,500

7240 Obligated Balance, soy (4801B) 0 0 0

7310 Total New Obligations (+) (line 1000) (4801E-B) 0 5,500 5,500

7440 Obligated balance, eoy (4801E) 0 5,500 5,500

8700 Total Outlays (gross) 0 0 0

8900 Budget Authority (net) 0

9000 Outlays (net) 0 0 0

9201 Total Investments, soy: Federal securities (1610B) 0 0 0

9202 Total Investments, eoy: Federal securities (1610E) 10,000 0 10,000

NOTE: The corpus and agency accts submit separate FACTSII data but it is consolidated by OMB.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 9 of 22 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YR 1 Fiscal ServiceAgency Combined Consol

Assets 

Intragovernmental

2. Investments 1610E 10,000 10,000 10,000

3. Accounts receivable 1330E 5,500 5,500 0

6. Total Intragovernmental 10,000 5,500 15,500 10,000

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

Liabilities

Intragovernmental

16. Accounts payable 2150E 5,500 5,500 0 

19. Total intragovernmental 5,500 5,500 0

27. Total liabilities 5,500 5,500 0

Net Position

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

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

32. Total liabilities and net position 10,000 5,500 15,500 10,000

Form and Content Statement of Net Cost YR 1 Fiscal ServiceAgency Combined

Consol

Program Costs

1. Intragovernmental gross costs

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

6. Net costs with the public 0 0 0 0

7. Total net cost 0 0 0 0

10. Net Cost of Operations 0 0 0 0
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 10 of 22 Approved February 14, 2002 Board Meeting

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

Fiscal Service Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

Budgetary Financing Sources:

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

10. Transfers-in/out w/out reimburs

(5765E, 5755E) (5,500) 0 5,500 0 0 0 0 0

16. Total Financing Sources 4,500 0 5,500 0 10,000 0 10,000 0

17. Net Cost of Operations 0 0 0 0 0 0 0 0 

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

Form and Content Statement of Financing YR 1 Fiscal ServiceAgency Combined Consolidated

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 4801E-B 0 5,500 5,500 5,500

3.Obligations net of offsetting collections & recoveries (1-2) 0 5,500 5,500 5,500

4. Less: Offsetting receipts (5800E) (10,000) 0 (10,000) (10,000)

5. Net Obligations (3-4) 10,000 5,500 15,500 15,500

11. Total resources used to finance activities 10,000 5,500 15,500 15,500

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 (4801E-B) 0 5,500 5,500 5,500

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

14b. Other (5800E) 10,000 0 10,000 10,000

17.Total resources used to finance items not 

part of the net cost of operations (12-16) 10,000 5,500 15,500 15,500

18.Total resources used to finance the net

Cost of operations (11-17) 0 0 0 0

30. Net Cost of Operations (18+29) 0 0 0 0
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 11 of 22 Approved February 14, 2002 Board Meeting

YEAR 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Allocation Account

1. To bring authority rescinded in prior-year (year 1) forward as current year authority. (TC A108) 

Budgetary

4384 Rescinded Amts Approp from Sp & Tr TAFS 

desig by Treas as “Available” 

4620 Unobligated Funds Not Subject to 

Apportionment

500

500

Budgetary

No entry.

Proprietary

No entry.

Proprietary

No entry.

2. To record amounts anticipated by Agency for transfer from the Treasury account. This is based upon an SF132: Apportionment and Reapportionment Request. (TC A204)

Budgetary

No entry.

Budgetary

4165 Allocations of Authority – Anticipated from Invested 

Balances

4450 Unapportioned Authority

8,000

8,000

Proprietary

No entry.

Proprietary

No entry.

3.To record receipts credited to the corpus account. (Note: This transaction combines the activity of the receipt 

and expenditure accounts.) (TC A186)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

12,000

12,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

12,000

12,000

Proprietary

No entry.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 12 of 22 Approved February 14, 2002 Board Meeting

4.To invest receipts in U.S. Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC B124)

Budgetary

No entry.

Budgetary

No entry.

Proprietary

1610 Invest in US Treas Sec issued by Fiscal 

Service

1010 Fund Balance with Treasury

12,000

12,000

Proprietary

No entry.

5.To record apportionment of funds anticipated in transaction #1 based on an approved SF132. (TC A116)

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4510 Apportionments

8,000

8,000

Proprietary Proprietary

No entry.

6.To record receivables/payables for the transfer of authority and financing sources. This may be based upon an 

amount specified in an annual appropriation act, or based upon an agency’s authority to obligate. 

A. To record payable in Fiscal Service account and receivable in agency account prior to the SF1151 Nonexpenditure Transfer Authorization request. (TCA223) and (TCA217)

Budgetary

4620 Unob Fds Not Subject to Apport

4166 Allocations of Realized Authority –

To be transferred from Invested 

Balances

8,000

8,000

Budgetary

4166 Allocations of Realized Authority – To be transferred

from Invested Balances

4165 Allocations of Authority – Anticipated from 

Invested Balances

8,000

8,000

Proprietary

5765 Nonexpenditure Financing Sources –

Transfers-Out

2150 Payable for Transfer of currently 

Invested Balances

8,000

8,000

Proprietary

1330 Receivable for Transfer of Current Invested Balances

5755 Nonexpenditure Financing Sources Transfers-In

8,000

8,000
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 13 of 22 Approved February 14, 2002 Board Meeting

B. To record allotment of full apportionment and to record obligations incurred. (TC A120, B202, B204)

Budgetary

No entry.

Budgetary

4510 Apportionments

4610 Allotments

4610 Allotments

4801 Undelivered Orders – Obligations, Unpaid

8,000

7,500

8,000

7,500

Proprietary Proprietary

No entry.

7. Record the rescission of $500 in the Agency TAFS and adjust receivable and payable between the related 

accounts. (TC A221 and TC A218)

Budgetary

4166 Allocations of Real Auth – To be trans from

Invested Balances

4168 Allocations of Real Auth – Not to be 

trans from Invested Bals - Rescinded

500

500

Budgetary

4610 Allotments

4382 Rescissions – New Budget Auth - Spec & Tr 

TAFS desig by Treas as “Available”

4168 Allocations of Realized Authority – Not to be 

transferred from Invested Balances - Rescinded

4166 Allocations of Real Auth – To be trans from 

Invested Balances

500

500

500

500

Proprietary

2150 Payable for Transfer of Curr Invested Bals

5765 Nonexpend Fin Sources –

Transfers-Out 

500

500

Proprietary

5755 Nonexpenditure Financing Sources – Transfers-In

1330 Receivable for Transfer of Current Invest Bals

500

500
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 14 of 22 Approved February 14, 2002 Board Meeting

8. To record appropriated receipts temporarily precluded from obligation. (TC A127)

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4397 Receipts and Appropriations 

Temporarily Precluded from 

Obligation

4,500

4,500

Budgetary

No entry.

Proprietary

No entry. 

Proprietary

No entry.

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

Fiscal Service AGENCY

Budgetary

4114 Approp Trust or Special Fund Receipts

4166 Allocations of Real Auth – To be 

transferred from Invested Balances

4168 Allocations of Realized Authority – Not To 

Be Trans from Invested Bals - Rescinded

4201 Total Actual Resources - Collected

4397 Receipts & Approp Temp Precluded f/ Ob

12,000

10,000

 0

22,000

13,000

500

8,500

22,000

Budgetary

4166 Allocats of Real Auth – To be trans from invest Bals 

4168 Allocations of Realized Authority – Not to be 

transferred from Invested Balances - Rescinded

4382 Rescissions – New Budget Auth - Spec & Tr TAFS 

desig by Treas as “Available” 

4801 Undelivered Orders, Obligations, Unpaid

13,000

500

 0

13,500

500

13,000

13,500

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2150 Payable for Transfer of Curr Invested Bals

3310 Cumulative Results of Operations

5765 Nonexpend Fin Sources – Transfers-Out

5800 Tax Revenue Collected

22,000

7,500

 0

29,500

13,000

4,500

12,000

29,500

Proprietary

1330 Receivable for Transfer of Current Invested Balances

3310 Cumulative Results of Operations

5755 Nonexpenditure Financing Sources Transfers-In

13,000

 0

13,000

5,500

7,500

13,000
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 15 of 22 Approved February 14, 2002 Board Meeting

Closing Entries

9. To reclassify the rescission. (TC F248 and TC F247)

Budgetary

4168 Allocations of Realized Authority – Not to 

be Transferred from Inv Balances -

Rescinded

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

500

500

Budgetary

4382 Rescissions – New Budget Auth - Spec & Tr TAFS 

desig by Treas as “Available”

4168 Allocations of Realized Authority - Not to be 

Transferred from Invested Balances - Rescinded

500

500

Proprietary

No entry. 

Proprietary

No entry,

10.In the Fiscal Service TAFS, close appropriation to total actual resources collected. (TC F204) In both 

accounts close revenue and financing sources transferred to cumulative results of operations. (TC F228)

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Special Fd Receipts

12,000

12,000

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

5765 Nonexpend Fin Sources – Trans Out

3310 Cumulative Results of Ops 

12,000

7,500

4,500

Proprietary

5755 Nonexpenditure Financing Sources – Trans In

3310 Cumulative Results of Operations

7,500

7,500
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 16 of 22 Approved February 14, 2002 Board Meeting

POST-CLOSING TRIAL BALANCE YEAR 2

Fiscal Service AGENCY

Budgetary

4166 Allocations of Real Auth – To be 

transferred from Invested Balances

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4397 Receipts and Appropriations Temporarily

Precluded from Obligation

22,000

 0

22,000

 13,000

500

8,500

22,000

Budgetary

4166 Allocat of Real Auth – To be trans from invest Bals 

4801 Undelivered Orders – Obligations, Unpaid

13,000

 0

13,000

13,000

13,000

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2150 Payable for Transfer of Curr Invested Bals

3310 Cumulative Results of Ops

22,000

 0

22,000

13,000

9,000

22,000

Proprietary

1330 Receivable for Transfer of Current Invested Balances

3310 Cumulative Results of Operations

13,000

 0

13,000

13,000

13,000

SF-2108 YEAR 2 Fiscal Service Agency

Column 5 1010 0 0

Column 6 1610E 22,000 0

Column 7 4166E, 4168E (13,500) 13,500

Column 9 4801E 0 13,000

Column 11 4397E 8,500 0

4382E 0 500

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

Fiscal Service: 0+0+22,000+(13,500)+0+0 = 8,500 Agency: 0+0+0+13,500+0-13,500-0=500
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 17 of 22 Approved February 14, 2002 Board Meeting

SF 133 Report on Budget Execution and Budgetary Resources Year 2

Fiscal ServiceAgency Total

Line 1 Budget authority

Line 1A Appropriations 4114E, 4384 (E-B) 12,500 0 12,500

Line 1D Net transfers 4166E-B, 4168E-B (8,000) 8,000 0

Total Line 1 4,500 8,000 12,500

Line 2 A Unobligated balance

(4166B+4201B+4384B+4397B+4801B) 0 0 0

Line 5 Temporarily not avail pursuant to P.L. (-) 4397 E-B (4,500) (4,500)

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

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 0 7,500 7,500

Line 8 Obligations 4801 E-B 0 7,500 7,500

Line 11 Total status of budgetary resources 0 7,500 7,500

Line 14C Undelivered orders 4801E 0 13,000 13,000
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 18 of 22 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 2 Fiscal Service Agency

0199 Balance, start of year 4,500 N/A From prior year Schedule N, Line 0799

02XX Receipts 12,000 From Schedule R

0400 Total: balances & collections 16,500 SUM

05XX Appropriations (-) (8,000) From Sch P, this scenario lines 6026 & 6045

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

returned to receipts scenario

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

0799 Balance, end of year 9,000
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 19 of 22 Approved February 14, 2002 Board Meeting

Schedule P Program and Financing YEAR 2 Fiscal Service Agency Total

1000 Total new obligations (line 7310) (4801E-B) 7,500 7,500

2140 Unob bal carried fwd, soy (+) 

(4201B+4384B+4394B+4801B) 0 0 0

2200 New budget authority (gross) (line 7000) 0 7,500 7,500

2390 Total budgetary resources available for obligation

6026 Appropriation (trust fund) (4114E+4384E-B) 12,500 0 12,500

6035 Appropriation rescinded (-) (4382E) 0 (500) (500)

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

6100 Transferred to other accounts (-) (4166E-B) (4168E) (8,000) (8,000)

6200 Transferred f/ other accounts (+) (4166E-B) (4168E) 8,000 8,000

6250 Appropriation, (total) 0 7,500 7,500

7240 Obligated balance, soy (4801B) 0 5,500 5,500

7310 Total new obligations (+) (line 1000) (4801E-B) 0 7,500 7,500

7440 Obligated balance, eoy (4801E) 0 13,000 13,000

8700 Total outlays (gross) 0 0 0

8900 Budget authority (net) 0 7,500 7,500

9000 Outlays (net) 0 0 0

9201 Total investments, soy: Federal securities (1610B) 10,000 0 10,000

9202 Total investments, eoy: Federal securities (1610E) 22,000 0 22,000

NOTE: The corpus and agency accts submit separate FACTSII data but they are consolidated by OMB.
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 20 of 22 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YR 2 Fiscal ServiceAgency Combined Consol

Assets 

Intragovernmental

2. Investments 1610E 22,000 22,000 22,000

3. Accounts receivable 1330E 13,000 13,000 13,000

6. Total Intragovernmental 22,000 13,000 35,000 35,000

15. Total assets 22,000 13,000 35,000 35,000

Liabilities

Intragovernmental

17. Accounts payable 2150E 13,000 13,000 13,000 

19. Total intragovernmental 13,000 13,000 13,000 

27. Total liabilities 13,000 13,000 13,000

Net Position

30. Cumulative results of operations (3310E) 9,000 13,000 22,000 22,000

31. Total net position 9,000 13,000 22,000 22,000

32. Total liabilities and net position 9,000 13,000 22,000 22,000

Form and Content Statement of Net Cost YR 2 Fiscal ServiceAgency Combined Consol0

Program Costs

11.Intragovernmental gross costs

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

6. Net costs with the public 0 0 0 0

7. Total net cost 0 0 0 0

10. Net Cost of Operations 0 0 0 0
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 21 of 22 Approved February 14, 2002 Board Meeting

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

Fiscal Service Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

1. Beginning Balance (3310B) 4,500 0 5,500 0 10,000 0 10,000 0

2. Prior period adjustments 0 0 0 0 0 0 0 0

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

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 12,000 0 0 0 12,000 0 12,000 0

10. Transfers-in/out w/out reimburs

(5765E, 5755E) (7,500) 0 7,500 0 0 0 0 0

16. Total Financing Sources 9,000 0 13,000 0 22,000 0 22,000 0

17. Net Cost of Operations 0 0 0 0 0 0 0 0 

18. Ending Balances 9,000 0 13,000 0 22,000 0 22,000 0
Scenario II D- Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS

Corresponds to Trust Fund Guide Scenario V 

Appropriation Rescinded but not Cancelled

Page 22 of 22 Approved February 14, 2002 Board Meeting

Form and Content Statement of Financing YR 2 Fiscal ServiceAgency Combined Consolidated

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 4801E-B 0 7,500 7,500 7,500

3.Obligations net of offsetting collections & recoveries (1-2) 0 7,500 7,500 7,500

4. Less: Offsetting receipts (5800E) (12,000) 0 (12,000) (12,000)

5. Net Obligations (3-4) 12,000 7,500 19,500 19,500

11. Total resources used to finance activities 12,000 7,500 19,500 19,500

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 (4801E-B) 0 7,500 7,500 7,500

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

14b. Other (5800E) 12,000 0 12,000 12,000

17.Total resources used to finance items not 

part of the net cost of operations (12thru16) 12,000 7,500 19,500 19,500

18.Total resources used to finance the net

Cost of operations (11-17) 0 0 0 0

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