Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 1 of 8

This scenario illustrates a Transfer In Entity for prior year.

Debit Credit

Budgetary

4201 -

4450 - -

Total - -

Proprietary

1010 -

3100 - -

Total - -

Transfer Transactions

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,000

CR 4831 Undelivered Orders - Obligations Transferred, 1,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

CR 3102 Unexpended Appropriations - Transfers-In 1,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,100

CR 4931 Delivered Orders - Obligations Transferred, 1,100

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,100

CR 2110 Accounts Payable 1,100

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 In Entity

Beginning Trial Balances

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A262)

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255R) (Accomplished via SF 1151)
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 2 of 8

Transfer In Entity

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A249)

Budgetary Entry

DR 4190 Transfers - Prior-Year Balances 1,400

CR 4650 Allotments - Expired Authority 1,400

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,400

CR 3102 Unexpended Appropriations - Transfers-In 1,400

Debit Credit

Budgetary

4190 1,400

4195 2,100

4650 1,400

4831 1,000

4931 1,100

Total 3,500 3,500

Proprietary

1010 3,500

2110 1,100

3102 2,400

Total 3,500 3,500

Closing Entries

C1. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4201 Total Actual Resources - Collected 3,500

CR 4190 Transfers - Prior-Year Balances 1,400

CR 4195 Transfer of Obligated Balances 2,100

Proprietary Entry

None

C2. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended

 Authority - Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,100

CR 4901 Delivered Orders - Obligations, Unpaid 1,100

Proprietary Entry

None

Pre-Closing Trial Balances
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 3 of 8

Transfer In Entity

C3. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid

 unexpended obligations (TC F226).

Budgetary Entry

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

CR 4801 Undelivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None

C4. To record the closing of fiscal year activity to unexpended appropriations (TC F233).

Budgetary Entry

None

Proprietary Entry

DR 3102 Unexpended Appropriations - Transfers-In 2,400

DR 3100 Unexpended Appropriations - Cumulative 2,400

Debit Credit

Budgetary

4201 3,500

4650 1,400

4801 1,000

4901 1,100

Total 3,500 3,500

Proprietary

1010 3,500

2110 1,100

3100 2,400

Total 3,500 3,500

Post-Closing Trial Balances
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 4 of 8

Transfer In Entity

Year 2

Expired Amt.

Budgetary Resources

2. Unobligated Balance:

b. Net transfers prior year balance, actual(+ or -) 4190E 1,400.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected -

7. Total Budgetary Resources 1,400.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A -

10. Unobligated balance not available

d. Other 4650E 1,400.00

11. Total Status of Budgetary Resources 1,400.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E (1,000 + 1,100) 2,100.00

14. Obligated balance, net, end of period:

c. Undelivered orders(+) 4831E 1,000.00

d. Accounts Payable(+) 4931E 1,100.00

15. Outlays:

a. Disbursements(+) 

b. Collections(-) 

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

0 + 0 = 0 - 0 + 0 + 2,100 - 2, 100

0 = 0

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 3,500 1,000 1,100 1,400

1010 E 4831 E 4931 E 4650 E

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

3,500 - 1,000 - 1,100 = 1, 400

SF133 Report On Budget Execution
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 5 of 8

Transfer In Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4901E-B) 0

Budgetary Resources Available for Obligation

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

2200 New budget authority (gross) (sum 4000 to 6990) 0

2222 Unobligated balance transferred to other accounts (-) (4190E) 1,400

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 1,400

2395 Total new obligations (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4650E) 1,400

Change in Obligated Balances

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

7310 Total new obligations (+) (line 1000) 0

7320 Total outlays (gross) (-) 0

7332 Obligated bal transferred from other accounts (+) (4831E, 4931E) (1,000 + 1,100) 2,100

7340 Adjustments in expired accounts (net) 0

7440 Obligated bal, end of year (+) (4831E, 4931E) (1,000 + 1,100) 2,100

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) 0

8700 Total outlays (gross) (+) (sum 8690..8698) 0

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) 0

8890 Total offsetting collections (cash) (-) (sum 8800..8845) 0

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 and 6910) 0

8896 Portion of offsetting collections (cash) credited to expired accounts 0

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 0

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 0

Intragovernmental:

1 Fund balance with Treasury 1010E 3,500

6 Total Intragovernmental 3,500

15 Total Assets 3,500

20 Accounts Payable 2110E 1,100

27 Total Liabilities 1,100

29 Unexpended appropriations 3100E 2,400

30 Cumulative results of operations -

31 Total Net Position 2,400

32 Total Net Position and Liabilities 3,500

Net Position

Consolidated Balance Sheet

Assets 

Liabilities

Program & Financing (P&F)
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 6 of 8

Transfer In Entity

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

13 Less Exchange Revenue from Transferred Operations

14 Net Cost of Transferred Operations

15 Net Cost -

Cumulative 

Results of Ops.

Unexpend. 

Approp.

1. Beginning balances - -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

5. Appropriations transferred in/out(+ or -) 3102E 2,400

16. Total Financing Sources - 2,400

17. Net Cost of Operations -

18. Ending Balances - 2,400

Statement of Changes in Net Position

Program Costs

Statement of Net Cost
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 7 of 8

Transfer In Entity

Resources Used to Finance Activities

1 Obligations Incurred -

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries -

4 Less: Offsetting receipts

5 Net obligations -

6 Donations and forfeiture of property

7 Transfers in/out without reimbursement (+/-) -

10 Net other resources used to finance activities -

11 Total resources used to finance activities -

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

12 Change in budgetary resources obligated for good services and benefits 

16 Other Resources or adjustments to net obligated resource 

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

18 Total resources used to finance the Net Cost of Operations

30 Net cost of Operations -

Statement of Financing 

Agrees with SF 133, line 

8a1

Agrees with SF 133, line 3
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 8 of 8

Transfer In 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 - balance transfer 3,500.00 TAFS - balance transfer 3,500.00

4190 = 1,400

4831 = 1,000

4931 = 1,100

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)