Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 1 of 11

This scenario illustrates a Transfer In Entity with the following budgetary receivables: 4126, 4166, 4171.

Debit Credit

Budgetary

4201

4450

Total - -

Proprietary

1010

3310

Total - -

Transfer Transactions

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A263)

Budgetary Entry

DR 4195 Transfer of Obligated Balances 50,000

CR 4831 Undelivered Orders - Obligations Transferred, Unpaid 50,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 50,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 50,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 235,000

CR 4931 Delivered Orders - Obligations Transferred, Unpaid 235,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 235,000

CR 2110 Accounts Payable 235,000

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 115,000

CR 4450 Unapportioned Authority 115,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 115,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 115,000

Transfer In Entity - Completion

Beginning Trial Balance Before Transfer

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 A250) For USSGL Account 4170 

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

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 Receivables of Invested Balances

Date 08/11/03 2 of 11

Transfer In Entity - Completion

Budgetary Entry

DR 4081 Amounts Appropriated From Specific Treasury-Managed Trust

Fund TAFS - Receivable - Transferred 250,000

DR 4082 Allocations of Realized Authority - To Be Transferred From

Invested Balances - Transferred 50,000

DR 4083 Transfers - Current-Year Authority - Receivable - Transferred 100,000

CR 4195 Transfer of Obligated Balances 400,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 400,000

CR 1010 Fund Balance With Treasury 400,000

Budgetary Entry

None

Proprietary Entry

DR 1330 Receivable for Transfers of Currently Invested Balances 400,000

CR 5720 Financing Sources Transferred In Without Reimbursement 400,000

Completion Events

Budgetary Entry

DR 4128 Amounts Appropriated From Specific Treasury-Managed Trust

Fund TAFS - Transfers-In 250,000

CR 4126 Amounts Appropriated From Specific Treasury-Managed Trust

Fund TAFS - Receivable 250,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 250,000

CR 1330 Receivable for Transfers of Currently Invested Balances 250,000

7. To record the actual nonexpenditure transfer-in of funds that liquidates previously recorded USSGL receivable

 account 4166. (TC A219)

Budgetary Entry

DR 4167 Allocations of Realized Authority - Transferred From

Invested Balances 50,000

CR 4166 Allocations of Realized Authority - To Be Transferred From

Invested Balances 50,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 50,000

CR 1330 Receivable for Transfers of Currently Invested Balances 50,000

T4. To record the transfer of other budgetary resources receivable. (TC A285) (Accomplished via SF 1151)

T5. To record the transfer of assets. (TC D852) (No SF 1151)

6. To record the actual nonexpenditure transfer-in of funds that liquidates previously recorded USSGL receivable

 account 4126. (TC A272)
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 3 of 11

Transfer In Entity - Completion

8. To record the actual nonexpenditure transfer-in of funds that liquidates previously recorded USSGL receivable

 account 4171. (TC A282)

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 100,000

CR 4171 Transfers - Current-Year Authority - Receivable 100,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 100,000

CR 1330 Receivable for Transfers of Currently Invested Balances 100,000

9. To record the payment and disbursement of funds. (TC B107)

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 50,000

CR 4902 Delivered Orders - Obligations, Paid 50,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 50,000

CR 1010 Fund Balance With Treasury 50,000

10. To record a confirmed disbursement schedule. (TC B110)

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 235,000

CR 4902 Delivered Orders - Obligations, Paid 235,000

Proprietary Entry

DR 2110 Accounts Payable 235,000

CR 1010 Fund Balance With Treasury 235,000
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 4 of 11

Transfer In Entity - Completion

Debit Credit

Budgetary

4081 250,000

4082 50,000

4083 100,000

4126 250,000

4128 250,000

4166 50,000

4167 50,000

4170 215,000

4171 100,000

4195 115,000

4450 115,000

4801 50,000

4831 50,000

4901 235,000

4902 285,000

4931 235,000

Total 1,200,000 1,200,000

Proprietary

1010 115,000

5720 400,000

5755 235,000

6100 50,000

Total 400,000 400,000

Closing Entries

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

 of operations (TC F228).

Proprietary Entry

DR 5720 Financing Sources Transferred In Without 

Reimbursement 400,000

CR 3310 Cumulative Results of Operations 115,000

CR 5755 Nonexpenditure Financing Sources - Transfers-In 235,000

CR 6100 Operating Expenses/Program Costs 50,000

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

Budgetary Entry

DR 4195 Transfer of Obligated Balances 115,000

DR 4201 Total Actual Resources - Collected 400,000

CR 4128 Amounts Appropriated From Specific Treasury-Managed Trust 250,000

Fund TAFS - Transfers-In

CR 4167 Allocations of Realized Authority - Transferred From 50,000

Invested Balances

CR 4170 Transfers - Current-Year Authority 215,000

Pre-Closing (Adjusted) Trial Balances
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 5 of 11

Transfer In Entity - Completion

C3. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended Authority -

 Authority - Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 235,000

CR 4901 Delivered Orders - Obligations, Unpaid 235,000

C4. 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 50,000

CR 4801 Undelivered Orders - Obligations, Unpaid 50,000

C5. To record the closing of Expended Authority - Paid. (TC F214)

Budgetary Entry

DR 4902 Delivered Orders - Obligations Transferred, Paid 285,000

CR 4201 Total Actual Resources - Collected 285,000

C6. To record the closing of budgetary resources transferred back to the appropriate corresponding USSGL

account. (TC new)

Budgetary Entry

DR 4126 Amounts Appropriated From Specific Treasury-Managed

Trust Fund TAFS - Receivable 250,000

DR 4166 Allocations of Realized Authority - To Be Transferred From

Invested Balances 50,000

DR 4171 Transfers - Current-Year Authority - Receivable 100,000

CR 4081 Amounts Appropriated From Specific Treasury-Managed

Trust Fund TAFS - Receivable - Transferred 250,000

CR 4082 Allocations of Realized Authority - To Be Transferred From

Invested Balances - Transferred 50,000

CR 4083 Transfers - Current-Year Authority - Receivable -

Transferred 100,000

Debit Credit

Budgetary

4201 115,000

4450 115,000

Total 115,000 115,000

Proprietary

1010 115,000

3310 115,000

Total 115,000 115,000

Post-Closing Trial Balance 
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 6 of 11

Transfer In Entity - Completion

Year 1

Unexpired Amt.

Budgetary Resources

1. Budget authority:

a. Appropriations 4126E, 4128E (250,000 - 250,000) -

d. Net transfers (+ or -) 4166E, 4167E, 4170E, 4171E 115,000.00

3. Spending authority from offsetting collections (gross):

7. Total Budgetary Resources 115,000.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A

10. Unobligated balance not available

 d. Other 4450E 115,000.00

11. Total Status of Budgetary Resources 115,000.00

Relation of Obligation to Outlays

12. Obligated balance, net, beginning of period

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E (50,000 + 235,000) 285,000.00

14. Obligated balance, net, end of period

 c. Undelivered orders (+) 4801E, 4831E (-50,000 + 50,000) -

 d. Accounts payable (+) 4901E, 4931E (-235,000 + 235,000) -

15. Outlays:

a. Disbursements(+) 4902E 285,000.00

b. Collections(-)

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

285,000 + 0 = 0 - 0 + 0 + 285,000 - 0

285,000 = 285,000

SF133 Report On Budget Execution

4166E (50,000)

4267E 50,000

4170E 215,000

4171 E (100,000)

 115,000
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 7 of 11

Transfer In Entity - Completion

USSGL 2108 Yearend Closing Statement

1 5 7 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpend. 

Balance

Reimburs. 

Earned

Undelivered 

Orders and 

Contracts

Accounts 

Payable 

and Other 

Liabilities Unobligated Balance

XXXXXXXX 115,000 - - - 115,000

1010E 4126E 4801 E 4901 E 4450E

4166E 4831 E 4931 E

4171E

4081E

4082E

4083E

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

115,000 + 0 - 0 - 0 = 115,000

4126E (250,000)

4166E (50,000)

4171E (100,000)

4081E 250,000

4082E 50,000

4083E 100,000

 0

4801E (50,000)

4831E 50,000

 0

4901E (235,000)

4931E 235,000

 0
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 8 of 11

Transfer In Entity - Completion

Obligations by Program Activity

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

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) -

2200 New budget authority (gross) (sum 4000 to 6990) 115,000

2221 Unobligated balance transferred to other accounts (-) -

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 115,000

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

2440 Unob bal CF, end of yr (+) (4450E) 115,000

New Budgetary Authority (Gross), Detail[1]

4026 Appropriation (trust fund ) (+) (4126E-B, 4128E) -

4200 Transferred from other accounts (+) (4166E-B, 4167E, 4170E, 4171E-B) 115,000

4300 Appropriation (total discretionary) (+) (sum 4000..4200) 115,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) -

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

7320 Total outlays (gross) (-) (4902E) 285,000

7332 Obligated bal transferred from other accounts (+) (4831E, 4931E) 285,000

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

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4902E) 285,000

8700 Total outlays (gross) (+) (sum 8690..8698) 285,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 115,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 285,000

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

Program and Financing Schedule (P&F)

See SF 133, line 8a1

See SF 133, line 1a

See SF 133, line 1d

See SF 133, line 13

4801E (50,000)

4831E 50,000

4901E (235,000)

4931E 235,000

 0
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 9 of 11

Transfer In Entity - Completion

Intragovernmental:

1 Fund balance with Treasury 1010E 115,000

3 Accounts Receivable

6 Total Intragovernmental 115,000

15 Total Assets 115,000

20 Accounts Payable

27 Total Liabilities -

29 Unexpended appropriations -

30 Cumulative results of operations 3310E 115,000

31 Total Net Position 115,000

32 Total Net Position and Liabilities 115,000

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public 6100E 50,000

5 Less: Earned revenues from the public -

6 Net cost with the public 50,000

7 Total net costs 50,000

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations 50,000

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 50,000

Program Costs

Statement of Net Cost

Liabilities

Net Position

Assets 

Consolidated Balance Sheet
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 10 of 11

Transfer In Entity - Completion

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

5. Appropriations transferred in/out(+ or -)

7. Appropriations used

 10. Transfers in/out without reimbursements(+ or -) (5755E) (235,000)

Other Financing Sources

 13. Transfers in/out without reimbursements(+ or -) (5720E) 400,000

 16. Total Financing Sources 165,000 -

17. Net Cost of Operations 50,000

18. Ending Balances 115,000 -

Resources Used to Finance Activities

1 Obligations Incurred 4801E-B, 4901E-B, 4902E -

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries -

4 Less: Offsetting receipts

5 Net obligations -

7 Transfers in/out without reimbursement (+/-) 5720E 400,000.00

10 Net other resources used to finance activities 400,000.00

11 Total resources used to finance activities 400,000.00

Resources Used to Finance Activities Not Part of Net Cost

12 Change in budgetary resources obligated for good services and benefits 4801E-B (50,000.00)

(-50,000 - 0)

16 Other res or Adj to Net Oblig Res That Do Not Affect Net Cost of Ops 5720E 400,000.00

17 Total resources used to finance items not part of the Net Cost of Operations 350,000.00

18 Total resources used to finance the Net Cost of Operations 50,000.00

30 Net cost of Operations 50,000.00

Statement of Financing 

Statement of Changes in Net Position

Agrees with SF 133, 

line 8a1

Agrees with SF 133, 

line 3

Agrees with Changes in Net 

Position, line 13
Effective FY 2004

Transfer of Receivables of Invested Balances

Date 08/11/03 11 of 11

Transfer In Entity - Completion

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 115,000 TAFS - appropriation transfer 115,000

4170 = 115,000

TAFS - balance transfer (115,000) TAFS - balance transfer (115,000)

4831 = 50,000

4931 = 235,000

4081 = (250,000)

4082 = (50,000)

4083 = (100,000)

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)