Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 1 of 12

This scenario illustrates a Transfer Out Entity with current year authority.

Debit Credit

Budgetary

4201 -

4650 -

Total - -

Proprietary

1010 -

3100 -

Total - -

1. To record the enactment of appropriations for other than special and trust funds. (TC A104)

Budgetary Entry

DR 4119 Other Appropriations Realized 5,000

CR 4450 Unapportioned Authority 5,000

Proprietary Entry

DR 1010 Fund Balance with Treasury 5,000

CR 3101 Unexpended Appropriations - Appropriations 5,000

Received

2. To record budgetary authority apportioned by OMB and available for allotment. (TC A116)

Budgetary Entry

DR 4450 Unapportioned Authority 5,000

CR 4510 Apportionments 5,000

Proprietary Entry

None

3. To record the allotment authority. (TC A120)

Budgetary Entry

DR 4510 Apportionments 5,000

CR 4610 Allotments - Realized Resources 5,000

Proprietary Entry

None

Transfer Out Entity

Beginning Trial Balance

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.
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 2 of 12

Transfer Out Entity

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

Budgetary Entry

DR 4610 Allotments - Realized Resources 2,000

CR 4801 Undelivered Orders - Obligations, Unpaid 2,000

Proprietary Entry

None

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

Budgetary Entry

DR 4610 Allotments - Realized Resources 800

CR 4802 Undelivered Orders - Obligations, 800

Prepaid/Advanced

Proprietary Entry

DR 1410 Advances to Others 800

CR 1010 Fund Balance with Treasury 800

6a. To record the delivery of goods or services and accrue a liability. (B302)

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4901 Delivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

DR 1750 Equipment 1,000

CR 2110 Accounts Payable 1,000

6b. To record appropriations used this fiscal year (TC B134).

Budgetary Entry

None

Proprietary Entry

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000

7a. To record payment and disbursement of funds (TC B107).

Budgetary Entry

DR 4610 Allotments - Realized Resources 700

CR 4902 Delivered Orders - Obligations, Paid 700

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 700

CR 1010 Fund Balance with Treasury 700
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 3 of 12

Transfer Out Entity

7b. To record appropriations used this fiscal year (TC B134).

Budgetary Entry

None

Proprietary Entry

DR 3107 Unexpended Appropriations - Used 700

CR 5700 Expended Appropriations 700

8. 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 1,500

CR 4450 Unapportioned Authority 1,500

Debit Credit

Budgetary

4119 5,000

4450 1,500

4801 1,000

4802 800

4901 1,000

4902 700

 5,000 5,000

Proprietary

1010 3,500

1410 800

1750 1,000

2110 1,000

3101 5,000

3107 1,700

5700 1,700

6100 700

 7,700 7,700

Transfer Transactions

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A254)

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 1,000

CR 4195 Transfer of Obligated Balances 1,000

Proprietary Entry

DR 3103 Unexpended Appropriations - Transfers-Out 1,000

CR 1010 Fund Balance With Treasury 1,000

Trial Balance Before Transfer
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 4 of 12

Transfer Out Entity

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,000

CR 4195 Transfer of Obligated Balances 1,000

Proprietary Entry

DR 2110 Accounts Payable 1,000

CR 1010 Fund Balance With Treasury 1,000

Budgetary Entry

DR 4450 Unapportioned Authority 1,500

CR 4170 Transfers - Current-Year Authority 1,500

Proprietary Entry

DR 3103 Unexpended Appropriations - Transfers-Out 1,500

CR 1010 Fund Balance With Treasury 1,500

Budgetary Entry

DR 4832 Undelivered Orders - Obligations Transferred, 800

Prepaid/Advanced

CR 4195 Transfer of Obligated Balances 800

Proprietary Entry

DR 3103 Unexpended Appropriations - Transfers-Out 800

CR 1410 Advances to Others 800

Budgetary Entry

None

Proprietary Entry

DR 5730 Financing Sources Transferred Out Without Reimbursement 1,000

CR 1750 Equipment 1,000

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255) (Accomplished via SF 1151)

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A251) For USSGL Account 

4170 in this scenario the authority type attribute is 'P' Appropriation. 

T4. To record the transfer of Undelivered Orders - Obligations, Paid. (TC A256) (No SF 1151)

T5. To record the transfer of assets and liabilities. (TC D809) (No SF 1151)
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 5 of 12

Transfer Out Entity

Debit Credit

Budgetary

4170 1,500

4119 5,000

4195 2,800

4801 1,000

4802 800

4831 1,000

4832 800

4901 1,000

4902 700

4931 1,000

Total 7,800 7,800

Proprietary

3101 5,000

3103 3,300

3107 1,700

5700 1,700

5730 1,000

6100 700

Total 6,700 6,700

Closing Entries

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

 of operations (TC F228).

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 0

DR 5700 Expended Appropriation 1,700

CR 5730 Financing Sources Transferred Out Without 1,000

Reimbursement

CR 6100 Operating Expenses/Program Costs 700

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

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 1,500

DR 4195 Transfer of Obligated Balances 2,800

DR 4201 Total Actual Resources - Collected 700

CR 4119 Other Appropriation Realized 5,000

Proprietary Entry

None

Pre-Closing Trial Balance 
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 6 of 12

Transfer Out Entity

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

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 700

CR 4201 Total Actual Resources - Collected 700

Proprietary Entry

None

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

 Authority - Unpaid (TC F218).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 1,000

CR 4931 Delivered Orders - Obligations Transferred, 1,000

Unpaid

Proprietary Entry

None

C5. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid 

 unexpended obligations (TC F226).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4831 Undelivered Orders - Obligations Transferred, 1,000

Unpaid

Proprietary Entry

None

C6. To record the closing of Undel Orders - Oblig Transferred - Prepaid/Advanced to prepaid/advanced 

 unexpended obligations (TC F224).

Budgetary Entry

DR 4802 Undelivered Orders - Obligations, Prepaid/Advanced 800

CR 4832 Undelivered Orders - Obligations Transferred, 800

Prepaid/Advanced

Proprietary Entry

None

C7. To record the closing of fiscal year activity to unexpended appropriations (TC F233).

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations - Appropriations Received 5,000

CR 3103 Unexpended Appropriations - Transfers-Out 3,300

CR 3107 Unexpended Appropriations - Used 1,700
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 7 of 12

Transfer Out Entity

Debit Credit

Budgetary

4170 0

4190 0

4195 0

Total 0 0

Proprietary

1010 0

3100 0

Total 0 0

Year 1

Unexpired Amt.

Budgetary Resources

1. Budget authority:

a. Appropriations 4119E 5,000.00

d. Net transfers (+ or -) 4170E -1,500.00

3. Spending authority from offsetting collections (gross):

a. Earned: -

7. Total Budgetary Resources 3,500.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A 4801E-B, 4802E-B, 4901E-B, 4902E 3,500.00

11. Total Status of Budgetary Resources 3,500.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E -2,000.00

 (-1,000 + -1,000)

14. Obligated balance, net, end of period:

c. Undelivered orders(+) 4801E, 4831E (1,000 + -1,000) 0.00

d. Accounts Payable(+) 4901E, 4931E (1,000 + -1,000) 0.00

15. Outlays:

a. Disbursements(+) 4802E-B, 4902E 1,500.00

b. Collections(-) -

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

1,500 + 0 = 3,500 - 0 + 0 - 2,000 - 0

1,500 = 1,500

Post-Closing Trial Balance 

SF133 Report On Budget Execution

4801 E-B (1,000 - 0) 1,000

4802 E-B (800 - 0) 800

4901 E-B (1,000 - 0) 1,000

4902 E 700

 3,500

4802E-B (800-0) 800

4902E 700

 1,500
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 8 of 12

Transfer Out Entity

USSGL 2108 Yearend Closing Statement

1 5 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpended 

Balance

Undelivered 

Orders and 

Contracts

Accounts 

Payable 

and Other 

Liabilities Unobligated Balance

XXXXXXXX - - - -

1010 4801 E 4901 E 4450 E

4831 E 4931 E

 

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

4801E 1,000

4831E (1,000)

 0

4901E 1,000

4931E (1,000)

 0
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 9 of 12

Transfer Out Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4901E-B, 4902E) 3,500

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4201B, 4801B, 4802B, 4901B) 0

2200 New budget authority (gross) (sum 4000 to 6990) 3,500

2221 Unobligated balance transferred to other accounts (-) (4190E) 0

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 3,500

2395 Total new obligations (-) (same as line 1000, opp sign) -3,500

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

New Budgetary Authority (Gross), Detail[1]

4000 Appropriation (+) (4119E) 5,000

4100 Transferred to other accounts (-) (4170E) -1,500

4300 Appropriation (total discretionary) (+) (sum 4000..4200) 3,500

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4801B, 4901B) 0

7310 Total new obligations (+) (line 1000) 3,500

7320 Total outlays (gross) (-) (4802E-B, 4902E) -1,500

7331 Obligated bal transferred to other accounts (-) (4831E, 4931E) -2,000

7400 Change in uncollected cust pyts for Fed sources (unexp) (sum 6810 and 6910, opp sign) 0

7440 Obligated bal, end of year (+) (4801E, 4831E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4802E-B, 4902E) 1,500

8700 Total outlays (gross) (+) (sum 8690..8698) 1,500

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 3,500

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 1,500

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

Program and Financing (P&F)

See SF 133, line 8a1

See SF 133, line 15a

See SF 133, line 13

4801E 1,000

4831E (1,000)

4901E 1,000

4931E (1,000)

 0

See SF 133, line 15a
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 10 of 12

Transfer Out Entity

Intragovernmental:

1 Fund balance with Treasury

6 Total Intragovernmental -

15 Total Assets -

27 Total Liabilities -

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 6100 E 700

13 Less Exchange Revenue from Transferred Operations -

14 Net Cost of Transferred Operations 700

15 Net Cost 700

Program Costs

Statement of Net Cost

Liabilities

Net Position

Assets 

Consolidated Balance Sheet
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 11 of 12

Transfer Out Entity

Cumulative 

Results of Ops.

Unexpend. 

Approp.

1. Beginning balances -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

4. Appropriations received 3101 E 5,000

5. Appropriations transferred in/out(+ or -) 3013 E (3,300)

7. Appropriations used 5700E/3107E 1,700 (1,700)

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5730E (1,000)

16. Total Financing Sources 700 -

17. Net Cost of Operations 700

18. Ending Balances - -

Resources Used to Finance Activities

1 Obligations Incurred line 4801E-B, 4802E-B, 4901E-B, 4902E-B 3,500

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries 3,500

4 Less: Offsetting receipts

5 Net obligations 3,500

7 Transfers in/out without reimbursement (+/-) CNP 5730 (1,000)

10 Net other resources used to finance activities (1,000)

11 Total resources used to finance activities 2,500

Resources Used to Financing Activities not a Part of Net Cost

12 Change in budgetary resources obligated for good services and benefits 1,800

15 Resources that finance the acquisition of assets 1750 Purchases 1,000

16 Other Resources or adjustments to net obligated 5730 (1,000)

17 Total resources used to finance items not part of the Net Cost of Operations 1,800

18 Total resources used to finance the Net Cost of Operations 700

30 Net cost of Operations 700

Statement of Financing 

Statement of Changes in Net Position

Agrees with SF 133, line 

8a1

Agrees with SF 133, lines 

3 and 4

4801E-B (1,000-0) 1,000

4802E-B (800-0) 800

 

1 800

Agrees with Changes in Net 

Position, line 13
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 12 of 12

Transfer Out Entity

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

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 1,500.00 TAFS - appropriation transfer 1,500.00

4170 = 1,500

TAFS - balance transfer 2,000.00 TAFS - balance transfer 2,000.00

4831 = 1,000

4931 = 1,000

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)