Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 1 of 23 Approved February 14, 2002 Board Meeting

This scenario applies to specific Treasury-managed Trust Fund Symbols where a Treasury trust fund 

transfers balances to agency trust fund accounts. This scenario corresponds to Trust Fund Guide Scenario 

VI - Year 2. It displays use of USSGL accounts 4382 - Rescissions – New Budget Authority - Special and 

Trust TAFS Designated by Treasury as “Available”, 4384 – Rescinded Amounts Appropriated from Special 

and Trust TAFS Designated by Treasury as “Available”, 4123 Amounts Appropriated from Specific TreasuryManaged Trust Fund TAFS – Receivable – Rescinded and 4124 Amounts Appropriated from Specific 

Treasury Managed Trust Fund TAFS – Payable – Rescinded. 

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

Designated by Treasury as “Available” must be used in place of USSGL 4382 if OMB directs agencies to report rescissions as 

reductions in the SF-133 line 6E and the corresponding reduction lines of the Schedule P. It is also appropriate to use USSGL 4383 

Rescission – Prior Year - Special and Trust TAFS Designated by Treasury as “Available” in this scenario if prior year balances are 

rescinded. USSGL accounts 4382, 4383, 4386, 4123, and 4124 will be available in FY 2003. USSGL account 4384 will be available 

in FY 2002.

Treasury-Managed Trust Fund Corpus Account Agency Trust Fund Account 

1. To record receipts credited to the Treasury-managed trust fund. (Note: This transaction combines the 

activity of the receipt and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4394 Receipts Unvail for Obligation

Upon Collection

10,000

10,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000

Proprietary

No entry.

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

B124)
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 2 of 23 Approved February 14, 2002 Board Meeting

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.

Treasury-Managed Trust Fund Corpus Account Agency Trust Fund Account 

3. To record a payable for amount appropriated from the Treasury-managed trust fund to the agency trust fund 

expenditure account. This amount is specified in the agency's appropriation or authorization act. In order to 

maintain sound cash management principles, the funds will not be transferred until needed for disbursement 

(TCA270). For the agency trust fund, record the receivable for amounts appropriated from the Treasury-managed 

trust fund expenditure account. This amount is specified in the agency's appropriation or authorization act. In 

order to maintain sound cash management principles, the funds will not be transferred until needed for 

disbursement (TC A268).

Budgetary

4394 Receipts Unavail f/ Oblig Upon Collection

4127 Amounts Approp f/ Specific TreasuryManaged Trust Fd TAFS -Payable

6,000

6,000

Budgetary

4126 Amounts Appropriated from Specific TreasuryManaged Trust Fund TAFS - Receivable

4450 Unapportioned Authority

6,000

6,000

Proprietary

5765 Nonexpend Fin Srcs - Trans-Out

2150 Payable for Transfers of Currently

Invested Balances

6,000

6,000

Proprietary

1330 Receivable for Transfers of Currently Invested Bals

5755 Nonexpenditure Fin Srcs Transfers-In

6,000

6,000

4. Record apportionment and allotment of amounts in the Agency trust fund account and to record obligation of 

unpaid undelivered orders. (TCA116, TCA120, B204).
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 3 of 23 Approved February 14, 2002 Board Meeting

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

6,000

500

5,500

Proprietary

No entry,

Proprietary

No entry,
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 4 of 23 Approved February 14, 2002 Board Meeting

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

accounts. (TC A271 and TC A269)

Budgetary

4127 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS - Payable

4124 Amts Approp f/ Specific Treas Mgd 

Trust Fd TAFS – Payable -

Rescinded

500

500

Budgetary

4610 Allotments

4382 Rescissions – New Budget Authority - Special & 

Trust TAFS designated by Treas as “Available”

4123 Amts Approp f/ Specific Treas Mgd Trust Fd TAFSReceivable - Rescinded

4126 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS - Receivable

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

PRE-CLOSING TRIAL BALANCE YEAR 1

Fiscal Service AGENCY

Budgetary

4114 Approp Trust or Special Fund Receipts

4124 Amts Approp f/ Specific Treas Mgd

Trust Fd TAFS - Payable - Rescinded

4127 Amts Approp f/ Spec Treas Mgd Trust Fd 

TAFS - Payable

4394 Receipts Not Avail for Obligation Upon 

Collection

10,000

 0

10,000

500

5,500

4,000

10,000

Budgetary

4126 Amts Approp f/ Spec Treas Mgd Tr Fd TAFS - Rec 

4123 Amts Approp f/ Specific Treas Mgd Trust Fd TAFS –

Receivable - Rescinded

4382 Rescissions - New Budget Authority – Special & Trust 

TAFS designated 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
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 5 of 23 Approved February 14, 2002 Board Meeting

Closing Entries

6. Reclassify the rescission. (TC F250 and F249)

Budgetary

4124 Amts Approp f/ Spec Treas Mgd Tr Fd 

TAFS- Payable - Rescinded

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

500

500

Budgetary

4382 Rescissions - New Budget Authority - Special and 

Trust TAFS Designated by Treas as “Avail”

4123 Amts Approp f/ Spec Treas Mgd Tr Fd TAFS -

Receivable – Rescinded

500

500

Proprietary

No entry. 

Proprietary

No entry,

7. In the Treasury 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
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 6 of 23 Approved February 14, 2002 Board Meeting

POST-CLOSING TRIAL BALANCE YEAR 1

Fiscal Service AGENCY

Budgetary

4127 Amts Approp f/ Spec Treas Mgd Tr Fd 

TAFS - Payable

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4394 Receipts Not Avail for Obligation Upon 

Collection

10,000

 0

10,000

 5,500

 500 

4, 000

10,000

Budgetary

4126 Amts Approp f/ Spec Treas Mgd Tr Fd TAFS - Rec 

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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 7 of 23 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 4123,4126 6,000

Column 9 4801 5,500

Column 10 4124,4127 6,000

Column 11 4394 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+0+0+(6,000) = 4,000 Agency: 0+0+0+6,000-5,500-0=500
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 8 of 23 Approved February 14, 2002 Board Meeting

AGENCY SF 133 Report on Budget Execution and Budgetary Resources Year 1

Line 1 Budget authority

Line 1A Appropriations 4126E-B, 4123E (5,500+500) 6,000

Line 1D Net transfers 0

Total Line 1 6,000

Line 5 Temporarily not avail pursuant to P.L. 0

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

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 5,500

Line 8 Obligations (4801E-B) 5,500

Line 11 Total status of budgetary resources 5,500

Schedule N Unavailable Collections YR 1

0199 Balance, start of year 0 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 line 4026

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
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 9 of 23 Approved February 14, 2002 Board Meeting

Schedule P Program and Financing Year 1 Fiscal Service Agency

2200 New budget authority (gross) (line 4250) 5,500

4026 Appropriation (trust fund) (4126E-B, 4123E) 6,000

4035 Appropriation rescinded (-) (4382E) (500)

4100 Transferred to other accounts (-) 0

4200 Transferred from other accounts (+) 0

4250 Appropriation, (total) 5,500

7000 Total new budget authority (gross) 5,500

7240 Obligated balance, soy (4801B) 0

7310 Total new obligations (+) (line 1000) 5,500

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

8700 Total outlays (gross) 0

8900 Budget authority (net) 5,500

9000 Outlays (net) 0

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

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

*NOTE: Fiscal Service Corpus TAFS report memorandum entries for investments.
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 10 of 23 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet Year 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 Year 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 11 of 23 Approved February 14, 2002 Board Meeting

Form and Content Statement of Changes in Net Position Receipt Year 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 Year 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 (12thru16) 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 12 of 23 Approved February 14, 2002 Board Meeting

YEAR 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund 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” 

4394 Receipts Unavail for Obligation Upon 

Collection

500

500

Budgetary

No entry.

Proprietary

No entry.

Proprietary

No entry.

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

and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4394 Receipts Unavail for Obligation Upon 

Collection

12,000

12,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

12,000

12,000

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

12,000

12,000

Proprietary

No entry.
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 13 of 23 Approved February 14, 2002 Board Meeting

4. To record a payable for amount appropriated from the Treasury-managed trust fund to the agency trust fund 

expenditure account. This amount is specified in the agency's appropriation or authorization act. In order to 

maintain sound cash management principles, the funds will not be transferred until needed for disbursement 

(TCA270). For the agency trust fund, record the receivable for amounts appropriated from the Treasury-managed 

trust fund expenditure account. This amount is specified in the agency's appropriation or authorization act. In 

order to maintain sound cash management principles, the funds will not be transferred until needed for 

disbursement (TC A268).

Budgetary

4394 Receipts Unavail f/ Oblig Upon Collection

4127 Amts Approp f/ Specific Treasury 

Managed Trust Fd TAFS - Payable

8,000

8,000

Budgetary

4126 Amounts Appropriated f/ Specific Treasury Managed 

Trust Fund TAFS - Receivable

4450 Unapportioned Authority

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

5. Record apportionment and allotment of amounts in the Agency trust fund account and to record obligations of 

undelivered orders unpaid (TCA116, TCA120, B204). 

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

8,000

500

7,500

Proprietary

No entry,

Proprietary

No entry,
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 14 of 23 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 A271 and A269

Budgetary

4127 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS - Payable

4124 Amts Approp f/ Specific Treas Mgd 

Trust Fd TAFS - Payable -

Rescinded

500

500

Budgetary

4610 Allotments

4382 Rescissions – New Budget Authority - Special & 

Trust TAFS designated by Treas as “Available”

4123 Amts Approp f/ Specific Treas Mgd Trust Fd TAFSReceivable - Rescinded 

4126 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS - Receivable

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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 15 of 23 Approved February 14, 2002 Board Meeting

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

Fiscal Service AGENCY

Budgetary

4114 Approp Trust or Special Fund Receipts

4127 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS – Payable

4124 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS – Payable – Rescinded

4201 Total Actual Resources – Collected

4394 Receipts Unavail for Oblig upon Collection

12,000

10,000

 0

22,000

13,000

500

8,500

22,000

Budgetary

4123 Amts Approp f/ Specific Treas Mgd Trust Fd TAFSReceivable - Rescinded

4126 Amts Approp f/ Specific Treas Mgd Trust Fd TAFS -

Receivable 

4382 Rescissions – New Budget Authority – Spec & Tr 

TAFS desig by Treas as “Available” 

4801 Undelivered Orders, Obligations, Unpaid

500

13,000

 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 16 of 23 Approved February 14, 2002 Board Meeting

Closing Entries

7. To reclassify the rescission. (TC F250 and F249)

Budgetary

4124 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS - Payable - Rescinded

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

500

500

Budgetary

4382 Rescissions – New Budget Authority - Spec & Tr 

TAFS desig by Treas as “Available”

4123 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS- Receivable – Rescinded

500

500

Proprietary

No entry. 

Proprietary

No entry,

8. 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 17 of 23 Approved February 14, 2002 Board Meeting

POST-CLOSING TRIAL BALANCE YEAR 2

Fiscal Service AGENCY

Budgetary

4127 Amts Approp f/ Specific Treas Mgd Trust Fd 

TAFS – Payable 

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4394 Receipts Not Available for Obligation upon 

Collection

22,000

 0

22,000

 13,000

500

8,500

22,000

Budgetary

4126 Amts Approp f/ Specific Treas Mgd Trust Fd TAFS –

Receivable

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 1610 22,000 0

Column 7 4123, 4126 0 13,500

Column 9 4801 0 13,000

Column 10 4124, 4127 13,500 0

Column 11 4394 8,500 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+22,000+0+(13,500)-0-0 = 8,500 Agency: 0+0+0+13,500+0-13,000-0=500
Scenario IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 18 of 23 Approved February 14, 2002 Board Meeting

SF 133 Report on Budget Execution and Budgetary Resources Year 2

Line 1 Budget authority

Line 1A Appropriations 4126E-B, 4123E 8,000

Line 1D Net transfers 0

Total Line 1 8,000

Line 2 A Unobligated balance

(4126B+4801B) 0

Line 5 Temporarily not avail pursuant to P.L. (-) 0

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

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 7,500

Line 8 Obligations Agency 4801 E-B 7,500

Line 11 Total status of budgetary resources 7,500

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

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 19 of 23 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 20 of 23 Approved February 14, 2002 Board Meeting

Schedule P Program and Financing YEAR 2

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

2199 Total unob bal carried fwd, soy (+) (4126B+4801B) 0

2200 New budget authority (gross) (line 6250) 7,500 

2390 Total budgetary resources available for obligation 7,500

6026 Appropriation (trust fund) (4126E-B, 4123E) 8,000

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

6045 Portion Precluded from obligation (-) 0

6100 Transferred to other accounts (-) 0

6200 Transferred f/ other accounts (+) 0

6250 Appropriation, (total) 7,500

7240 Obligated Balance, soy (4801B) 5,500

7310 Total New Obligations (+) (line 1000) (4801E-B) 7,500

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

8700 Total Outlays (gross) 0

8900 Budget Authority (net) 7,500

9000 Outlays (net) 0

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

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

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

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 21 of 23 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

9. 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 22 of 23 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 IIE- Special/Trust Fund Rescissions

Corresponds to Trust Fund Guide Scenario VI

Specific Treasury-Managed Appropriations 

Appropriation Rescinded but not Cancelled

Page 23 of 23 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