March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

1

Prelude

This document illustrates the FY 2000 INTERIM GUIDANCE for authority temporarily 

precluded from obligation. The guidance is applicable to Treasury Appropriation Fund 

Symbols (TAFS) that have authority that becomes precluded either during the year (i.e. by 

legislation) or at the end of the year (i.e. certain trust funds whose receipts are immediately 

appropriated, but precluded from obligation by a provision of law, such as a benefit formula 

or limitation). Furthermore, it is specific to TAFS that include both of the following in the 

President's Budget: a) Schedule on Unavailable Collections (Schedule N) located directly 

above the Program and Financing Schedule (P&F), and b) one or more of the following lines 

reported on the P&F: 6045, 6845, 6028, 6826, 6926. The transactions are effective 

immediately.

PLEASE NOTE that this is interim guidance, and not all TAFS using SGL account 4395 -

Authority Unavailable Pursuant to Public Law-Temporary are subject to this accounting 

treatment. For example, TAFS that do NOT have a Schedule N in the Budget will not follow 

this guidance. Additionally, TAFS that do not report on the P&F lines mentioned above may 

not be subject to this guidance.

RECLASSIFICATION ENTRY for FY 2001

New accounts that were proposed to the SGL Board on February 17, 2000 for this activity 

will be effective in FY 2001, and are presented in a separate scenario. When the new 

accounts become effective, Treasury Appropriation Fund Symbols subject to this guidance 

should make the following one-time only RECLASSIFICATION ENTRY:

4395 Authority Unavailable Pursuant to Public Law – Temporary xxx

(new) 4397 Receipts and Appropriations Temporarily Precluded from Obligation xxx

- or - (new) 4398 Offsetting Collections Temporarily Precluded from Obligation xxx

This reclassification entry is to occur post-closing, and prior to the FY 2001 Quarter 1 

FACTS II submission. In other words, for Quarter 4 FY 2000, submit the ending balance of 

SGL account 4395 (as well as the beginning balance). Then, for Quarter 1 FY 2001, AFTER 

posting the reclassification entry, submit the beginning balance of the new SGL accounts 

(4397, 4398). (The beginning balance of 4395 relative to this activity will be zero.)
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

2

Year 1

1. To record appropriated receipts into a trust fund.

Proprietary

1010 Fund Balance with Treasury 500

5800G Tax Revenue Collected 500

Budgetary

4114 Appropriated Trust or Special Fund Receipts 500

4620 Unobligated Funds Not Subject to Apportionment 500

2. To record offsetting collections (Federal) received by trust fund for work performed under the Economy Act. 

Proprietary

1010 Fund Balance with Treasury 700

5200 Revenue from Services Provided 700

Budgetary

4252 Reimbursements and Other Income Earned - Collected 700

4450 Unapportioned Authority 700

3. To record obligation, expenditure and disbursement of funds against portion of receipts collected in transaction 

1.

Proprietary

6100N Operating Expenses/Program Costs 225

1010 Fund Balance with Treasury 225

Budgetary

4620 Unobligated Funds Not Subject to Apportionment 225

4902 Expended Authority - Paid 225
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

3

4. To record apportionment, allotment, and subsequent obligation, expenditure and disbursement of funds against 

the offsetting collections in transaction 2.

Proprietary

6100N Operating Expenses/Program Costs 75

1010 Fund Balance with Treasury 75

Budgetary

4450 Unapportioned Authority 75

4510 Apportionments 75

4510 Apportionments 75

4610 Allotments - Realized Resources 75

4610 Allotments - Realized Resources 75

4801 Unexpended Obligations - Unpaid 75

4801 Unexpended Obligations - Unpaid 75

4902 Expended Authority - Paid 75

ADJUSTING ENTRIES:

A1) To record appropriated receipts temporarily precluded from obligation.

4620 Unobligated Funds Not Subject to Apportionment 275

4395 Authority Unavailable Pursuant to Public Law – Temporary* 275

A2) To record offsetting collections temporarily precluded from obligation.

4450 Unapportioned Authority 625

4395 Authority Unavailable Pursuant to Public Law – Temporary* 625

*Note: For FY 2000, receipts and offsetting collections temporarily precluded from obligation must be tracked separately for

proper Program &Financing reporting.
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

4

Year 1

Budgetary

Pre-Closing Adjusted Trial Balance (FACTS II ATB)

4114 500

4252 700

4395 900

4902 300

1,200 1,200

Budgetary Closing Entries:

C1. To consolidate resources

4201 Total Actual Resources - Collected 1,200

4114 Approp Trust or Sp Fd Receipts 500

4252 Reimb and Other Inc Earned - Coll 700

C2. To close expended authority paid

4902 Expended Authority - Paid300

4201 Total Actual Resources - Collected 300

Budgetary Post-Closing Trial Balance

4201 900

4395 900

900 900

Year 1

Proprietary

Pre-Closing Adjusted Trial Balance (FACTS I ATB)

1010 900

5800 500

5200 700

6100 300

1,200 1,200

Proprietary Closing Entries:

C1. To close revenues and expenses into cumulative 

results of operations

5800 Tax Revenue Collected 500

5200 Revenue fr Services Prov 700

3310 Cum. Results of Operations 900

6100 Operating Exp/Prog Costs 300

Proprietary Post-Closing Trial Balance

1010 900

3310 900

900 900
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

5

Year 1

SF 133 - Quarter 4

1A Appropriations (4114E) 500

2A Unobligated balance brought forward 0

3A1 Spending authority from offsetting collections (4252E) 700

5 Temporarily not available pursuant to P.L. (4395E-B) (900)

7 Total budgetary resources 300

8A1 Obligations incurred, direct (4902E) 75

8A3 Obligations incurred, direct, not subj to apport (4902E) 225

9 Unobligated Balances Available 0

11 Total Status of budgetary resources 300

12. Obligated Balance, net as of October 1

13. Obligated Balance Transferred, net

14. Obligated balance, net, end of period

15A. Disbursements (4902E) 300

15B. Collections (4252E) 700

FMS 2108

Column 5 Post-closing unexpended balance (1010E) 900

Column 11 Unobligated balance (4395E) 900

Schedule P - Program & Financing

Obligations by Program Activity

1000 Total New Obligations (4902E) 300

Budgetary Resources Available for Obligation

2200 New budget authority (gross) (sum 4000 to 6990) 300

2395 Total new obligations (-) (from line 1000) (300)

2499 Total unobligated balance, end of year 0

New Budgetary Authority (Gross) Detail

6027 Appropriation (trust fund, indefinite) (4114E) 500

6045 Portion precluded from obligation (-) (4395E-B*) (275)

6800 Discr spend authority from offsetting collections (4252E) 700

6845 Portion unavailable for obligation (-) (4395E-B*) (625)

7000 Total new budget authority (gross) (4114E+4252E+4395E-B) 300

*Note: For FY 2000, receipts (budget authority) and offsetting collections temporarily precluded from obligation must be tracked 

separately – refer to Adjusting Entries (A1 and A2) on page 3.
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

6

Year 1 Form and Content Reports

Balance Sheet

ASSETS

1A1. Entity-Intragovernmental (1010E) 900

LIABILITIES & NET POSITION

8. Cumulative Results of Operations (3310E) 900

Statement of Net Cost

1B1. Program Costs-Public-Production (6100E) 300

1D. Less Earned Revenue (5200E) 

(700)

5. Net Cost of Operations (calc) 

(400)

Statement of Changes in Net Position

1. Net Cost of Operations 

(400)

2B. Financing Sources-Taxes (5800E) 500

9. Net Position-End of Period (calc)

900

Statement of Budgetary Resources

1A. Budg Auth - Approps (4114E) 500

3A1. Sp Auth from Off Coll (4252E)

700

4B. Adj-Temp not Avail (4395E-B) 

 (900)

5. Total Budgetary Resources 300

6. Obligations Incurred (4902E) 300

9. Total Status of Resources 300

10. Obligations Incurred (4902E) 300

11A1. Sp Auth from Off Coll (4252E) 700

15. Total Outlays (calc) (400)

Statement of Financing

1A. Obligations Incurred (4902E) 300

1B1a.Earned Reimb Collected (4252E) 

(700)

1J. Total (calc) 

(400)

5.Net Cost of Operations (calc) 

(400)
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

7

Year 2

1. To record appropriated receipts into a trust fund.

Proprietary

1010 Fund Balance with Treasury 600

5800G Tax Revenue Collected 600

Budgetary

4114 Appropriated Trust or Special Fund Receipts 600

4620 Unobligated Funds Not Subject to Apportionment 600

2a. To record obligation, expenditure and disbursement of funds. Current year receipts do not cover expenses.

Proprietary

6100N Operating Expenses/Program Costs 750

1010 Fund Balance with Treasury 750

Budgetary

4620 Unobligated Funds Not Subject to Apportionment 750

4902 Expended Authority - Paid 750

- and -

2b. To record authority made available from previously unavailable balances.

4395 Authority Unavailable Pursuant to Public Law – Temporary 150

4620 Unobligated Funds Not Subject to Apportionment 150
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

8

Year 2

BUDGETARY

Pre-Closing Adjusted Trial Balance (FACTS II ATB)

4114 600

4201 900

4395 750

4902 750

1,500 1,500

Budgetary Closing Entries:

C1. To consolidate resources and close expended 

authority paid

4902 Expended Authority - Paid750

4114 Approp Trust or Sp Fd Receipts 600

4201 Total Actual Resources - Coll 150

C2. To reduce balances prev precluded from obligation 

by amt needed to cover current year obligations

Budgetary Post-Closing Trial Balance

4201 750

4395 750

750 750

Year 2

PROPRIETARY

Pre-Closing Adjusted Trial Balance (FACTS I ATB)

1010 750

5800 600

6100 750

3310 900

1,500 1,500

Proprietary Closing Entries:

C1. To close revenues and expenses into cumulative 

results of operations

5800 Tax Revenue Collected 600

3310 Cumulative Results of Operations 150

6100 Operating Exp/Prog Costs 750

Proprietary Post-Closing Trial Balance

1010 750

3310 750

750 750
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

9

Year 2

SF 133 - Quarter 4

1A Appropriations (4114E) 600

2A Unobligated balance brought forward (4201B+4395B) 0

3A1 Spending authority from offsetting collections

5 Temporarily not available pursuant to P.L. (4395E-B) - (150)*

7 Total budgetary resources 750

8A3 Obligations incurred, direct, not subj to apport (4902E) 750

9 Unobligated Balances Available 0

11 Total Status of budgetary resources 750

12. Obligated Balance, net as of October 1

13. Obligated Balance Transferred, net

14. Obligated balance, net, end of period

15A. Disbursements (4902E) 750

*NOTE: Line 5 is typically a negative amount; however, for interim purposes, as illustrated above, it may be a positive amount. 

For Quarter 4 of FY 2000, if line 5 results in a positive amount, FACTS II will require a footnote to SGL account 4395. Details 

of the footnote are forthcoming.

FMS 2108

Column 5 Post-closing unexpended balance (1010E) 750

Column 11 Unobligated balance (4395E) 750

Schedule P - Program & Financing

Obligations by Program Activity

1000 Total New Obligations (4902E) 750

Budgetary Resources Available for Obligation

2200 New budget authority (gross) (sum 4000 to 6990) 750

2395 Total new obligations (-) (from line 1000) (750)

2499 Total unobligated balance, end of year 0

New Budgetary Authority (Gross) Detail

6027 Appropriation (trust fund, indefinite) (4114E) 600

6028 Appropriation (unavailable balances) (4395E) Debit balances only; Portion related to receipts 75

6045 Portion precluded from obligation (-) (4395E-B) (Credit balances only)

6800 Discr spend authority from offsetting collections

6826/6926 From off. coll. (unavail. bal.) (4395E) Debit balances only; Portion related to offsetting collections 75

6845 Portion unavailable for obligation (-) (4395E-B) (Credit balances only) 

7000 Total new budget authority (gross) (4114E+4252E+4395E-B) 750
March 2000

SGL INTERIM GUIDANCE for

Authority Temporarily Precluded from Obligation

Effective FY 2000

10

Year 2 Form and Content Reports

Balance Sheet

ASSETS

1A1. Entity-Intragovernmental (1010E) 750

LIABILITIES & NET POSITION

8. Cumulative Results of Operations (3310E) 750

Statement of Net Cost

1B1. Program Costs-Public-Production (6100E) 750

5. Net Cost of Operations (calc) 750

Statement of Changes in Net Position

1. Net Cost of Operations 750

2B. Financing Sources-Taxes (5800E) 600

8. Net Position-Beg of Period (3310B) 900

9. Net Position-End of Period (calc)

750

Statement of Budgetary Resources

1A. Budg Auth - Approps (4114E) 600

2A. Unob Bal - Brought Forward (4201B, 4395B) 

 0

4B. Adj-Temp not Avail (4395E-B) 

 

-

(15

0)

5. Total Budgetary Resources 750

6. Obligations Incurred (4902E) 750

9. Total Status of Resources 750

10. Obligations Incurred (4902E) 750

15. Total Outlays (calc) 750

Statement of Financing

1A. Obligations Incurred (4902E) 750

1J. Total (calc) 750

5.Net Cost of Operations (calc) 750