Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

Effective Fiscal 2013

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

2 May 17, 2012

Version 

Number

Date Description of Change Effective

USSGL 

TFM

1.0 5/17/2012 Initial S2 12-03

NOTE: This scenario follows USSGL TFM S2 12-03 (July 2012), Part 2 Fiscal 2013 crosswalks, and Part 3 “GTAS Implementation 

Testing” Fiscal 2014 format of USSGL accounts and attributes
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

3 May 17, 2012

Overview

A new pair of USSGL accounts is needed to facilitate the transfer in and out of expired authority from one expired Treasury 

Appropriation Fund Symbol (TAFS) back to another expired TAFS. Current United States Standard General Ledger (USSGL)

accounts do not support SF 133: Report on Budget Execution and Budgetary Resources (SF 133) lines 1010 and 1011 for this activity. 

This transfer is accomplished via SF 1151: Nonexpenditure Transfer Authorization.

USSGL Accounts (Effective Fiscal 2013)

Account Title: Balance Transfers-In - Expired to Expired

Account Number: 419600

Normal Balance: Debit

Definition: The amount of realized nonexpenditure transfers-in during the fiscal year of unobligated balances to an expired Treasury 

Appropriation Fund Symbol (TAFS) from another expired TAFS. Examples include when it is required that an expired recipient 

TAFS return unobligated authority back to the originating TAFS, which is also expired. This transaction is accomplished via SF 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Balance Transfers-Out - Expired to Expired

Account Number: 419700

Normal Balance: Credit

Definition: The amount of realized nonexpenditure transfers-out during the fiscal year of unobligated balances from an expired 

Treasury Appropriation Fund Symbol (TAFS) to another expired TAFS. Examples include when it is required that an expired 

recipient TAFS return unobligated authority back to the originating TAFS, which is also expired. This transaction is accomplished via 

SF 1151: Nonexpenditure Transfer Authorization.
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

4 May 17, 2012

References

OMB Circular No. A–11 (REVISED—NOVEMBER 2011) Appendix F (Advance): 

SF133 line 1010: Unobligated balance transferred to other accounts (-)

• Includes the “amount of any expired unobligated balance actually transferred from this account to an expired account”

SF133 line 1011: Unobligated balance transferred from other accounts

• Includes the “amount of any expired unobligated balance actually transferred to this account from an expired account”
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

5 May 17, 2012

Listing of USSGL Accounts Used in This Scenario

Budgetary

419600 Balance Transfers-In - Expired to Expired

419700 Balance Transfers-Out - Expired to Expired

420100 Total Actual Resources - Collected 

465000 Allotments - Expired Authority

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations – Cumulative

310200 Unexpended Appropriations – Transfers-In

310300 Unexpended Appropriations – Transfers-Out
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

6 May 17, 2012

Impact on USSGL Proprietary and Budgetary Account Attribute Table1

Fiscal 2013

USSGL 

Account USSGL Attributes Bulk File Attributes

Normal Bal. Ind. Anticipated Budg/ Prop

Begin/

End

Debit/

Credit PY Adj

419600 D N B E D/C B/P/X

419700 C N B E D/C B/P/X

Impact on USSGL Proprietary and Budgetary Account Attribute Table

Fiscal 2013

USSGL

Account

TAS Attributes

Financing 

Account Ind. Fund Type

Reporting Type 

Code TAS Status Trans. Code

419600 N

EG/EC/EM/EP/

ER/ES/ET/TR E/F/U E K/N

419700 N

EG/EC/EM/EP/

ER/ES/ET/TR E/F/U E K/N

 1 USSGL attributes listed on this table are not final. Only the applicable attributes to USSGL accounts 419600 and 419700 are shown.

Refer to TFM S2 12-03 (July 2012), Part 3, Section IV for a listing of domain values.
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

7 May 17, 2012

Impact on USSGL Crosswalks

Fiscal 2013

USSGL 

Account SF133 P&F

USS

GL

2108

Balance 

Sheet

Statement of 

Net Cost

Statement of 

Changes in 

Net Position

Statement of 

Budgetary 

Resources

Statement 

of 

Custodial 

Activity

Reclassified 

Statements

419600

Lines 

1011, 

1020 N/A N/A N/A N/A N/A

Lines 1020,

1043 N/A N/A

419700

Lines 

1010, 

1020 N/A N/A N/A N/A N/A

Lines 1020,

1043 N/A N/A

Scenario Assumptions

• This scenario is applicable only for TAFS with an expired TAS Status, and for non-financing TASs only

• This scenario is applicable to expenditure account Fund Types only, excluding receipt accounts and deposit funds. 

Refer to Footnote 1 for further information on the Fund Type attribute
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

8 May 17, 2012

USSGL Scenario 

Note: The TAS Status for TAFS A and TAFS B is expired.

Beginning Trial Balances

TAFS A (Expired) DR CR TAFS B (Expired) DR CR

Budgetary

420100 Total Actual Resources - Collected 

465000 Allotments - Expired Authority

TOTAL

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations -

Cumulative

TOTAL

10,000

 0

10,000

10,000

 0

10,000

10,000

10,000

10,000

10,000

Budgetary

420100 Total Actual Resources - Collected 

465000 Allotments - Expired Authority 

TOTAL

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations - Cumulative

TOTAL

15,000

 0

15,000

15,000

 0

15,000

15,000

15,000

15,000

15,000
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

9 May 17, 2012

1. To record the nonexpenditure transfer of unobligated expired balances from TAFS B back to TAFS A. This represents funds in TAFS B that were originally 

derived from TAFS A during an unexpired year, and now must be returned. The original source of the funding was from unexpended appropriations.

TAFS A (Expired) DR CR TC TAFS B (Expired) DR CR TC

Budgetary Entry

419600 Balance Transfers-In - Expired to 

Expired

465000 Allotments - Expired Authority 

Proprietary Entry

101000 Fund Balance With Treasury

310200 Unexpended Appropriations –

Transfers-In2

15,000

15,000

15,000

15,000

NEW

A467

Budgetary Entry

465000 Allotments - Expired Authority 

419700 Balance Transfers-Out -

Expired to Expired

Proprietary Entry

310300 Unexpended Appropriations –

Transfers-Out

101000 Fund Balance With Treasury

15,000

15,000

15,000

15,000

NEW

A469

 2 In this illustration, the original source of funding prior to the transfer was unexpended appropriations; therefore, the USSGL 310200/310300 

proprietary pair is recorded for the transfer. If the original source of funding had been receipts or collections (i.e. cumulative results), the 

appropriate USSGL 575500/576500 proprietary pair would be recorded instead.
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

10 May 17, 2012

Pre-Closing Trial Balances

TAFS A (Expired) DR CR TAFS B (Expired) DR CR

Budgetary

420100 Total Actual Resources - Collected 

419600 Balance Transfers-In - Expired to 

Expired

465000 Allotments - Expired Authority

TOTAL

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations -

Cumulative

310200 Unexpended Appropriations –

Transfers-In

TOTAL

10,000

15,000

 0

25,000

25,000

 0

25,000

25,000

25,000

10,000

15,000

25,000

Budgetary

419700 Balance Transfers-Out - Expired to 

Expired

420100 Total Actual Resources - Collected 

465000 Allotments - Expired Authority

TOTAL

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations - Cumulative

310300 Unexpended Appropriations –

Transfers-Out

TOTAL

15,000

 0

15,000

0

15,000

15,000

15,000

 0

15,000

15,000

 0

15,000
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

11 May 17, 2012

Closing Entries

2. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

TAFS A (Expired) DR CR TC TAFS B (Expired) DR CR TC

Budgetary Entry

420100 Total Actual Resources - Collected

419600 Balance Transfers-In -

Expired to Expired

Proprietary Entry

None

15,000

15,000 F302

MOD

Budgetary Entry

419700 Balance Transfers-Out - Expired to 

Expired

420100 Total Actual Resources -

Collected

Proprietary Entry

None

15,000

15,000 F302

MOD

3. To record closing of fiscal-year activity to unexpended appropriations.

TAFS A (Expired) DR CR TC TAFS B (Expired) DR CR TC

Budgetary Entry

None

Proprietary Entry

310200 Unexpended Appropriations –

Transfers-In

310000 Unexpended Appropriations -

Cumulative

15,000

15,000

F342

Budgetary Entry

None

Proprietary Entry

310000 Unexpended Appropriations - Cumulative

310300 Unexpended Appropriations –

Transfers-Out

15,000

15,000

F342
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

12 May 17, 2012

Post-Closing Trial Balances

TAFS A (Expired) DR CR TAFS B (Expired) DR CR

Budgetary

420100 Total Actual Resources - Collected 

465000 Allotments - Expired Authority

TOTAL

Proprietary

101000 Fund Balance With Treasury

310000 Unexpended Appropriations -

Cumulative

TOTAL

25,000

 0

25,000

25,000

 0

25,000

25,000

25,000

25,000

25,000

Budgetary

N/A

Proprietary

N/A
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

13 May 17, 2012

SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES and PROGRAM AND 

FINANCING (P&F) SCHEDULE

TAFS A (Expired) TAFS B (Expired)

SF133 

Line

P&F 

Line

SF133 

Line

P&F 

Line

N/A N/A

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, October 1 (420100B) 10,000 15,000

Nonexpenditure Transfers:

1010 Unobligated balance transferred to other accounts (-) (419700E) (15,000)

1011 Unobligated balance transferred from other accounts (419600E) 15,000

STATUS OF BUDGETARY RESOURCES

Unobligated balance

Unapportioned

2403 Other (465000E) 25,000 0

2500 Total budgetary resources (Sum of lines 2001..2403. Also equals line 

1910 of the Schedule of Budgetary Resources) 25,000 0

BUDGET AUTHORITY AND OUTLAYS, NET

4180 Budget authority, net (discretionary and mandatory) 0 0

4190 Outlays, net (discretionary and mandatory) 0 0
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

14 May 17, 2012

USSGL 2108: YEAREND CLOSING STATEMENT

TAFS A (Expired) TAFS B (Expired)

Column 2 Preclosing Unexpended Balance - Treasury Supplied

Column 4 Unobligated and Obligated Balance Withdrawn/Canceled

Column 5 Postclosing Unexpended Balance (101000E) 25,000 0

Column 7 Reimbursements Earned and Refunds

Column 10 Accounts Payable and Other Liabilities

Column 11 Unobligated Balance (465000E) 25,000 0
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

15 May 17, 2012

BALANCE SHEET

TAFS A (Expired) TAFS B (Expired)

Assets:

 Intragovernmental:

 1. Fund Balance With Treasury (Note 3) (101000E) 25,000

 6. Total Intragovernmental (calc.)

15. Total Assets (calc 1..5) 25,000 0

Liabilities:

 28. Total Liabilities (calc 20..27) 0 0

Net Position:

 31. Unexpended Appropriations – Other Funds (310000B, 310200E, 310300E ) 25,000 0

 34. Total Net Position (calc.) 25,000

35. Total Liabilities and Net Position (calc.) 25,000 0
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

16 May 17, 2012

STATEMENT OF NET COST

TAFS A (Expired) TAFS B (Expired)

N/A N/A

Program Costs:

1. Gross costs (Note 22)

3. Net Program Costs (sum of 1 minus 2)

8. Net cost of operations
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

17 May 17, 2012

STATEMENT OF CHANGES IN NET POSITION

TAFS A (Expired) TAFS B (Expired)

All Other Funds All Other Funds

Unexpended Appropriations:

18 Beginning Balances (310000B) 10,000 15,000

20. Beginning Balances, as Adjusted (calc) 10,000 15,000

Budgetary Financing Sources:

22. Appropriations Transferred In/Out (+/-) (310200E, 310300E) 15,000 (15,000)

25. Total Budgetary Financing Sources (calc 21..24) 15,000 (15,000)

26. Total Unexpended Appropriations (sum of 20 and 25) 25,000 0

27. Net Position (sum of 17 and 26) 25,000 0
Nonexpenditure Transfers (NET)

Between Two Expired Treasury Appropriation Fund Symbols (TAFS)

18 May 17, 2012

STATEMENT OF BUDGETARY RESOURCES

TAFS A (Expired) TAFS B (Expired)

BUDGETARY RESOURCES

1000 Unobligated balance brought forward, October (420100B) 10,000 15,000

1043 Other changes in unobligated balance (419600E, 419700E) 15,000 (15,000)

1051 Unobligated balance from prior year budget authority, net (sum of SBR lines 1000, 

1020, 1021, and 1043) 25,000 0

1910 Total Budgetary Resources (sum of SBR lines 1000, 1020, 1021, 1043, 1290, 

1490, 1690, and 1890.) 25,000 0

STATUS OF BUDGETARY RESOURCES

2404 Unapportioned (465000E) 25,000 0

2490 Unobligated balance brought forward, end of year (sum of SBR lines 2204, 2304, 

and 2404.)

2500 Total Budgetary Resources (sum of SBR lines 2190 and 2490) 25,000 0