Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

1 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Background1

The following scenario was developed to address specific accounting guidance for adjustments to the allocation of budgetary 

resources between certain funding sources and performing accounts. It was developed based upon the request and guidance of OMB. 

The specific TAFS involved are denoted below. At this time, this guidance is not applicable to other TAFSs with limitations on 

administrative expenses.

Congress enacts appropriations each year for the SSA’s LAE account (28-FY-8704) and Program Management account (75-FY-0511), 

which are referred to herein as performing accounts. The performing accounts are fiscal-year accounts. The amounts appropriated are 

allocated among the various funding sources. These funding sources are no-year trust funds managed by the Bureau of the Fiscal 

Service (20X8004, 20X8005, 20X8006, and 20X8007), as well as one SSA general fund TAFS (28X0406). Upon enactment of the 

appropriations, the performing accounts record a receivable (USSGL 4225), and the funding sources record a payable (USSGL 4901).

The amounts appropriated to the performing accounts are fixed; however, the amounts allocated among the various funding sources 

are not. The actual charges may differ from the initial allocation. Therefore, when the need exists for an adjustment to the initial 

allocations, there must be a corresponding upward and downward adjustment between the performing accounts and corresponding 

funding sources except for the SSA general fund TAFS (28X0406)2

. 

• If the amount initially allocated to a particular funding source is increased, then the funding source should report new 

obligations and an adjustment (+) to the budgetary resources available for obligation. A new P&F line (2333) and USSGL 

account (4320) will be established for this purpose.

• If the amount initially allocated to a particular funding source is decreased, then the funding source should report a recovery of 

prior-year obligations and a adjustment (-) to the budgetary resources available for obligation. A new P&F line (2333) and 

USSGL account (4320) will be established for this purpose.

 1 OMB and Fiscal Service worked together in determining the proper accounting and reporting treatment of this activity. The background narrative herein contains direct excerpts from OMB’s paper 

entitled, “Program Management, HHS and Limitation on Administration Expenses (LAE), SSA – Recording Transactions with Funding Source Accounts” . 2

 For the SSA general fund TAFS (28X0406), the budgetary treatment is different because (1) the annual appropriation includes budget authority in payments to the trust activity to reimburse the trust 

funds for SSI administrative expenses and (2) it is authorized to carryover unobligated balances from fiscal year to fiscal year.
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

2 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Proposed New USSGL Account (Effective Fiscal 2006, Available for Early Implementation Fiscal 2005)

In order to account for the adjustment and to support P&F line 2333, the following new USSGL account is proposed:

Account Title: Adjustment for Changes in Prior-Year Allocations of Budgetary Resources

Account Number: 4320

Normal Balance: Either

Definition: The amount of adjustments made for the change in the allocation of budgetary resources between certain trust fund and 

agency general fund funding sources and performing accounts. Use only with prior OMB approval. FACTS II normal balance 

assigned to this account is “debit”.

Scenario Applicability

Unless granted specific permission from OMB and Fiscal Service, only the following TAFSs may record the new USSGL account 

(4320) under the prescribed guidance.

Funding Sources:

20X8004 Federal Supplementary Medical Insurance (SMI) Trust Fund (HHS)

20X8005 Federal Hospital Insurance (HI) Trust Fund (HHS)

20X8006 Federal Old-Age and Survivors Insurance Trust Fund (SSA)

20X8007 Federal Disability Insurance Trust Fund (SSA)

28X0406 Supplemental Security Income Program (SSA)

Performing Accounts:

28-FY-8704 Salaries and Expenses, SSA (Limitation on Administration Expenses)

75-FY-0511 Program Management, CMS, HHS

Scenario Format

In order to illustrate the new USSGL account and concept of adjusting the allocation of budgetary resources, a table format was used. 

The left column represents two individual funding sources: 20X8005 (HHS – HI) and 20X8004 (HHS – SMI). The right column 

represents the performing account: 20-FY-8704 (SSA – LAE). Although the performing account represents one entity, it is split 

into two so that you can see the direct transfer relationship between it and the two funding sources, at the transaction level. 

For reporting purposes, however, the SSA – LAE balances are combined.
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

3 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Additionally, the SSA – LAE performing account is a fiscal year account. Year 1 reflects the SSA – LAE TAFS as an annual-year 

unexpired TAFS. In year 2, that TAFS has expired. Year 2 reflects transactions in the SSA – LAE TAFS as either expired or 

unexpired. Refer to the specific transactions for details.

Pictorial Representation

1. Specific amounts are appropriated annually to the Performing Accounts. These amounts are fixed (F). The budgetary 

resources of these appropriated amounts will be derived from the various Funding Sources.

2. The appropriated amounts are allocated among the various Funding Sources, and a receivable/payable relationship is 

established between the Funding Sources (payable) and the Performing Accounts (receivable). The amounts allocated among 

the various Funding Sources are not fixed (NF), and therefore, are subject to adjustment.

 Funding Sources Performing Accounts

20X8004

20X8005

20X8006

20X8007

28-0406

28-FY-8704

($50-F)

75-FY-0511

($50-F)

($25-NF)

($25-NF)

($25-NF)

($15-NF)

($10-NF)
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

4 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

USSGL Scenario Year 1 (2004)

Beginning Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR

BUDGETARY

N/A

PROPRIETARY

N/A

BUDGETARY

N/A

PROPRIETARY

N/A

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR

BUDGETARY

N/A

PROPRIETARY

N/A

BUDGETARY

N/A

PROPRIETARY

N/A
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

5 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

1. To record collection of tax receipts of $100,000 each into HHS-HI and HHS-SMI trust fund corpus accounts (TAFS 20X8005, 

20X8004).

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4114 Appropriated Trust or 

Special Fund Receipts

4620 Unob Funds 

Exempt Fr Apport

Proprietary Entry

1010 Fund Balance With 

Treasury

5800 Tax Revenue 

Collected

100,000

100,000

100,000

100,000

A186

N/A

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4114 Appropriated Trust or 

Special Fund Receipts

4620 Unob Funds Exempt 

From Apport

Proprietary Entry

1010 Fund Balance With 

Treasury

5800 Tax Revenue 

Collected

100,000

100,000

100,000

100,000

A186

N/A
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

6 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

2. To record anticipated authority for amount appropriated to SSA-LAE.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4215 Antic Appropriation TF 

Expenditure Transfers

4450 Unapportioned 

Authority

Proprietary Entry

None

100,000

100,000 A114

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4215 Antic Appropriation TF 

Expenditure Transfers

4450 Unapportioned 

Authority

Proprietary Entry

None

100,000

100,000 A114
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

7 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

3. To record amounts payable to the LAE trust fund based upon amounts provided from SSA to Fiscal Service. Also record amounts 

apportioned to SSA-LAE via approved SF 132. Actual funds will not be transferred until such time as needed for disbursement.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4620 Unob Funds Exempt From 

Apport

4901 Delivered Orders –

Oblig, Unpaid

Proprietary Entry

5760 Expenditure Financing 

Sources – Transfers-Out

2155 Expenditure 

Transfers Payable

100,000

100,000

100,000

100,000

A259

Budgetary Entry

4225 Appropriation TF Expenditure 

Transfers - Receiv

4215 Antic Approp TF 

Expenditure Transfers

and

4450 Unapportioned Authority

4510 Apportionments

Proprietary Entry

1335 Expenditure Transfers Receiv

5750 Expenditure Financing 

Sources - Transfers-In

100,000

100,000

100,000

100,000

100,000

100,000

A116,

A258

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4620 Unob Funds Exempt From 

Apport

4901 Delivered Orders –

Oblig, Unpaid

Proprietary Entry

5760 Expenditure Financing 

Sources – Transfers-Out

2155 Expenditure 

Transfers Payable

100,000

100,000

100,000

100,000

A259

Budgetary Entry

4225 Appropriation TF Expenditure 

Transfers - Receiv

4215 Antic Approp TF 

Expenditure Transfers

and

4450 Unapportioned Authority

4510 Apportionments

Proprietary Entry

1335 Expenditure Transfers Receiv

5750 Expenditure Financing 

Sources - Transfers-In

100,000

100,000

100,000

100,000

100,000

100,000

A116,

A258
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

8 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

4. To record obligations incurred in the SSA-LAE trust fund in the amount of $75,000 each. Actual funds have not yet transferred.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4510 Apportionments

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

75,000

75,000 A120,

B204

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4510 Apportionments

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

75,000

75,000 A120,

B204
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

9 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

5A. SSA-LAE determines that $150,000 needs to be disbursed. Prior to disbursement, funds must be transferred from funding 

sources HI ($75,000) and SMI ($25,000). Actual funds are transferred to the LAE expenditure account via IPAC (expenditure) 

transaction.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4901 Delivered Orders -

Obligations, Unpaid

4902 Delivered Orders –

Obligations, Paid

Proprietary Entry

2155 Expenditure Transfers 

Payable

1010 FBWT

75,000

75,000

75,000

75,000

A261

Budgetary Entry

4255 Appropriation TF Expenditure 

Transfers - Collected

4225 Approp TF Expenditure 

Transfers - Receiv

Proprietary Entry

1010 FBWT

1335 Expenditure Transfers 

Receivable

75,000

75,000

75,000

75,000

A260

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4901 Delivered Orders -

Obligations, Unpaid

4902 Delivered Orders –

Obligations, Paid

Proprietary Entry

2155 Expenditure Transfers 

Payable

1010 FBWT

25,000

25,000

25,000

25,000

A261

Budgetary Entry

4255 Appropriation TF Expenditure 

Transfers - Collected

4225 Approp TF Expenditure 

Transfers - Receiv

Proprietary Entry

1010 FBWT

1335 Expenditure Transfers 

Receivable

25,000

25,000

25,000

25,000

A260
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

10 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

5B. To record the disbursement of funds to non-Federal recipients.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders -

Obligations, Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program 

Costs

1010 FBWT

75,000

75,000

75,000

75,000

B107

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders -

Obligations, Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program 

Costs

1010 FBWT

25,000

25,000

25,000

25,000

B107
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

11 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

Pre-Closing Adjusted Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR

BUDGETARY

4114

4620

4901

4902

Total

PROPRIETARY

1010

2155

5760

5800

Total

100,000

 0 

100,000

25,000 

100,000

 0

125,000

0

25,000

75,000

100,000

25,000

100,000

125,000

BUDGETARY

4215

4225

4255

4450

4510

4801

4902

Total

PROPRIETARY

1010

1335

5750

6100

Total

0

25,000

75,000

 0

100,000

0

25,000

75,000

100,000

0

25,000

0

75,000

100,000

100,000

 0

100,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

12 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Pre-Closing Adjusted Trial Balances (continued)

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR

BUDGETARY

4114

4620

4901

4902

Total

PROPRIETARY

1010

2155

5760

5800

Total

100,000

 0 

100,000

75,000 

100,000

 0

175,000

0

75,000

25,000

100,000

75,000

100,000

175,000

BUDGETARY

4215

4225

4255

4450

4510

4801

4902

Total

PROPRIETARY

1010

1335

5750

6100

Total

0

75,000

25,000

 0

100,000

0

75,000

25,000

100,000

0

25,000

50,000

25,000

100,000

100,000

 0

100,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

13 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

CLOSING ENTRIES

5. To record the consolidation of actual net-funded resources. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4201 Total Actual Resources -

Collected

4114 Appropriated Trust 

or Special Fund 

Receipts

Proprietary Entry

N/A

100,000

100,000

F204

Budgetary Entry

4201 Total Actual Resources -

Collected

4255 Appropriation TF 

Expend Transfers –

Collected

Proprietary Entry

N/A

75,000

75,000

F204

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4201 Total Actual Resources -

Collected

4114 Appropriated Trust 

or Special Fund 

Receipts

Proprietary Entry

N/A

100,000

100,000

F204

Budgetary Entry

4201 Total Actual Resources -

Collected

4255 Appropriation TF 

Expend Transfers –

Collected

Proprietary Entry

N/A

25,000

25,000

F204
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

14 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

CLOSING ENTRIES (continued)

6. To record the closing of paid delivered orders to total actual resources. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual 

Resources – Coll’d

Proprietary Entry

N/A

75,000

75,000 F214

Budgetary Entry

4902 Delivered Orders -

 Obligations, Paid

4201 Total Actual 

Resources - Collected

Proprietary Entry

N/A

75,000

75,000 F214

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual 

Resources –Coll’d

Proprietary Entry

N/A

25,000

25,000 F214

Budgetary Entry

4902 Delivered Orders -

 Obligations, Paid

4201 Total Actual 

Resources - Collected

Proprietary Entry

N/A

25,000

25,000 F214
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

15 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

CLOSING ENTRIES (continued)

7. To record the closing of unobligated balances to expiring authority. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments

4650 Allotments – Expired 

Authority

Proprietary Entry

N/A

25,000

25,000 F212

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments

4650 Allotments – Expired 

Authority

Proprietary Entry

N/A

25,000

25,000 F212
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

16 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

CLOSING ENTRIES (continued)

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

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

5800 Tax Revenue Collected

3310 Cum Results of 

Operations

and

3310 Cumulative Results of 

Operations

5760 Expenditure 

Financing Sources -

Transfers-Out 

100,000

100,000

100,000

100,000

F228

Budgetary Entry

N/A

Proprietary Entry

5750 Expenditure 

Financing Sources –

Transfers-In

3310 Cumulative Results of 

Operations

and

3310 Cumulative Results of 

Operations

6100 Oper Exp/Progr Costs

100,000

75,000

100,000

75,000

F228

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

5800 Tax Revenue Collected

3310 Cum Results of 

Operations

and

3310 Cumulative Results of 

Operations

5760 Expend Financing 

Sources - Tr-Out

100,000

100,000

100,000

100,000

F228

Budgetary Entry

N/A

Proprietary Entry

5750 Expend Financing Sources –

Transfers-In

3310 Cumulative Results of 

Operations

and

3310 Cum Results of Operations

6100 Operating 

Exp/Program Costs

100,000

25,000

100,000

25,000

F228
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

17 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004)

Post-Closing Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired) DR CR

BUDGETARY

4201

4901

Total

PROPRIETARY

1010

2155

Total

25,000

 0 

25,000

25,000 

 0

25,000

25,000

25,000

 25,000

25,000

BUDGETARY

4225

4650

Total

PROPRIETARY

1335

3310

Total

25,000

 0

25,000

25,000

0

25,000

25,000

25,000

25,000

25,000

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

28-4-8704 (unexpired) DR CR

BUDGETARY

4201

4901

Total

PROPRIETARY

1010

2155

Total

75,000

 0 

75,000

75,000 

0

75,000

75,000

75,000

 75,000

75,000

BUDGETARY

4225

4650

4801

Total

PROPRIETARY

1335

3310

Total

75,000

 0

75,000

75,000

0

75,000

25,000

50,000

75,000

75,000

75,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

18 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) Budgetary Reports

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

1. Budget Authority (4114E) 100,000

2A. Unobligated Bal: Beginning of Period 0

7. Total Budgetary Resources (calc 1..6) 100,000

8. Obligations Incurred (4901E-B, 4902E) 100,000

10D. Unobligated Balance Not Available: Other 0

11. Total Status of Budgetary Resources (calc 8..10) 100,000

12. Obligated Balance, Net, Beg of Period 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Accounts Payable (+) (4901) 25,000

15A. Outlays – Disbursements (+) (4902E) 75,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 75,000

Outlay Formula:

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

75,000 = 100,000 – (0) +0 +/- 0 – (25,000)

75,000 = 75,000

1. Budget Authority 0

2A. Unobligated Bal: Beginning of Period 0

3D1. Transfers from Trust Funds: Collected (4255E) 100,000

3D2. Transfers from Trust Funds: Anticipated (4225E-B) 100,000

7. Total Budgetary Resources (calc 1..6) 200,000

8. Obligations Incurred (4801E-B, 4902E) 150,000

9A1. Balance, Currently Available (4510E) 50,000

11. Total Status of Budgetary Resources (calc 8..10) 200,000

12. Obligated Balance, Net, Beg of Period 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 50,000

14D. Accounts Payable (+) 0

15A. Outlays – Disbursements (+) (4902E) 100,000

15B. Outlays – Collections (-) (4255E) 100,000

15C. Subtotal (calc 15A..15B) 0

Outlay Formula:

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

0 = 150,000 – (100,000) +0 +/- 0 – (50,000)

0 = 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

19 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (continued)

Transfer From HHS-SMI

TAFS 20X8004

1. Budget Authority (4114E) 100,000

2A. Unobligated Bal: Beginning of Period (4201B) 0

7. Total Budgetary Resources (calc 1..6) 100,000

8. Obligations Incurred (4901E-B, 4902E) 100,000

9A1. Unob Bal: Apportioned, Bal, Currently Avail 0

10D. Unobligated Balance Not Available: Other 0

11. Total Status of Budgetary Resources (calc 8..10) 100,000

12. Obligated Balance, Net, Beg of Period 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Accounts Payable (+) (4901) 75,000

15A. Outlays – Disbursements (+) (4902E) 25,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 25,000

Outlay Formula:

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

25,000 = 100,000 – (0) +0 +/- 0 – (75,000)

25,000 = 25,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

20 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) Budgetary Reports

USSGL 2108: YEAR-END CLOSING STATEMENT

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

Column 5 Post-Closing Unexpended Balance (1010E) 25,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accounts Payable and Other Liabilities (4901E) 25,000

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

25,000 = 25,000

Column 5 Post-Closing Unexpended Balance (1010E) 0

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned (4225E) 100,000

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts (4801E) 50,000

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance (4510E) 50,000

Columns 5+6+7+8 = 9+10+11

100,000 = 100,000

Transfer From HHS-SMI

TAFS 20X8004

Column 5 Post-Closing Unexpended Balance (1010E) 75,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accounts Payable and Other Liabilities (4901E) 75,000

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

75,000 = 75,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

21 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) Budgetary Reports

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F)

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 100,000

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year

2200 New budget authority (gross) (+) (sum 4000..6962) 100,000

2395 Total new obs (-) (same as line 1000, opp sign) (100,000)

2440 Unobligated bal CF, end of year 0

New Budget Authority (Gross), Detail

4026 Appropriation (trust fund) (+) (4114E) 100,000

Change in Obligated Balances

7240 Obligated balance, start of year (+)

7310 Total new obligations (+) (same as line 1000) 100,000

7320 Total outlays (gross) (-) (4902E) (75,000)

7332 Obligated balance transferred from other accounts (+)

7440 Obligated balance, end of year (+) (4901E) 25,000

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 75,000

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as 2200 and 8800..8896) 100,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 75,000 

Obligations by Program Activity

1000 Total New Obligations (4801E-B, 4902E) 150,000

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year

2200 New budget authority (gross) (+) (sum 4000..6962) 200,000

2395 Total new obligations (-) (same as line 1000, opp sign) (150,000)

2440 Unobligated bal carried forward, end of year (4510E) 50,000

New Budget Authority (Gross), Detail

6800 Spdg Auth fr off coll (cash) (+) (4255E) 100,000

6810 Chg in uncoll cust pyts fr Fed srcs (unexp) (4225E-B) 100,000

6890 Spdg auth fr off coll (tot discr) (+) (sum 6800..6862) 200,000

Change in Obligated Balances

7240 Obligated balance, start of year (+)

7310 Total new obligations (+) (same as line 1000) 150,000

7320 Total outlays (gross) (-) (4902E) 100,000

7440 Obligated balance, end of year (+) (4801E) 50,000

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 100,000

Offsets: Offsetting collections from:

8800 Federal sources (-) (4255E) 100,000

8895 Chge in uncoll cust pyts fr Fed srcs (sum 6810 and 6910) 100,000

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as line 2200 and 8800..8896) 200,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 100,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

22 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F) (continued)

Transfer From HHS-SMI

TAFS 20X8004

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 100,000

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year

2200 New budget authority (gross) (+) (sum 4000..6962) 100,000

2395 Total new obs (-) (same as line 1000, opp sign) (100,000)

2440 Unobligated bal CF, end of year 0

New Budget Authority (Gross), Detail

4026 Appropriation (trust fund) (+) (4114E) 100,000

Change in Obligated Balances

7240 Obligated balance, start of year (+)

7310 Total new obligations (+) (same as line 1000) 100,000

7320 Total outlays (gross) (-) (4902E) (25,000)

7332 Obligated balance transferred from other accounts (+)

7440 Obligated balance, end of year (+) (4901E) 75,000

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 25,000

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as 2200 and 8800..8896) 100,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 25,000 
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

23 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) OMB Form and Content Statements

BALANCE SHEET

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 25,000

15. Total Assets (calc 6..14) 25,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 25,000

27. Total Liabilities (calc 19..26) 25,000

Net Position

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 0

32. Total Liabilities/Net Position (calc 27+31) 25,000

Intragovernmental Assets

3. Accounts Receivable (1335E) 100,000

15. Total Assets (calc 6..14) 100,000

Intragovernmental Liabilities

27. Total Liabilities (calc 19..26) 0

Net Position

30. Cumulative Results of Operations (3310E) 100,000

31. Total Net Position (calc 29+30) 100,000

32. Total Liabilities/Net Position (calc 27+31) 100,000

Transfer From HHS-SMI

TAFS 20X8004

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 75,000

15. Total Assets (calc 6..14) 75,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 75,000

27. Total Liabilities (calc 19..26) 75,000

Net Position

30. Cumulative Results of Operations 0

31. Total Net Position (calc 29+30) 0

32. Total Liabilities/Net Position (calc 27+31) 75,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

24 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) OMB Form and Content Statements

STATEMENT OF NET COST

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public 0

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public (6100E) 100,000

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 100,000

Transfer From HHS-SMI

TAFS 20X8004

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public 0

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

25 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) OMB Form and Content Statements

STATEMENT OF CHANGES IN NET POSITION

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

Cum Res of Ops Unexp 

Approps

1. Beginning Balances (3100B) 0 0

2. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 100,000 0

10. Transfers-In/Out Without Reimb (+/-) (5760E) (100,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 0

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 0

Cum Res of Ops Unexp Approps

1. Beginning Balances (3100B) 0 0

3. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 0 0

10. Transfers-In/Out Without Reimb (+/-) (5750E) 200,000

16. Total Financing Sources (calc 6..15) (calc 4..7) 200,000 0

17. Net Cost of Operations 100,000 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 100,000 0

Transfer From HHS-SMI

TAFS 20X8004

Cum Res of Ops Unexp 

Approps

1. Beginning Balances (3100B) 0 0

4. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 100,000 0

10. Transfers-In/Out Without Reimb (+/-) (5760E) (100,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 0

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 0 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

26 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 1 (2004) OMB Form and Content Statements

STATEMENT OF FINANCING

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-4-8704 (unexpired)

COMBINED

1. Obligations Incurred (4901E-B, 4902E) 100,000

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 100,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 100,000

11. Total Resources Used to Finance Activities (calc 5+10) 100,000

14B. Budg Off Coll and Rec That Do Not Affect NC (5800E) 100,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 100,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

30. Net Cost of Operations (calc 18+29) 0

1. Obligations Incurred (4801E-B, 4902E) 150,000

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (200,000)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) (50,000)

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) (50,000)

11. Total Resources Used to Finance Activities (calc 5+10) (50,000)

12. Change in Budgetary Resources (4801E-B) (50,000)

14B. Budg Off Coll and Rec That Do Not Affect NC (5750E) 200,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 150,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 100,000

30. Net Cost of Operations (calc 18+29) 100,000

Transfer From HHS-SMI

TAFS 20X8004

1. Obligations Incurred (4901E-B, 4902E) 100,000

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 100,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 100,000

11. Total Resources Used to Finance Activities (calc 5+10) 100,000

14B. Budg Off Coll and Rec That Do Not Affect NC (5800E) 100,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 100,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

30. Net Cost of Operations (calc 18+29) 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

27 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

Beginning Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-4-8704 (expired) DR CR

BUDGETARY

4201

4901

Total

PROPRIETARY

1010

2155

Total

25,000

 0 

25,000

25,000 

 0

25,000

25,000

25,000

 25,000

25,000

BUDGETARY

4225

4650

Total

PROPRIETARY

1335

3310

Total

25,000

 0

25,000

25,000

0

25,000

25,000

25,000

25,000

25,000

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

28-4-8704 (expired) DR CR

BUDGETARY

4201

4901

Total

PROPRIETARY

1010

2155

Total

75,000

 0 

75,000

75,000 

0

75,000

75,000

75,000

 75,000

75,000

BUDGETARY

4225

4650

4801

Total

PROPRIETARY

1335

3310

Total

75,000

 0

75,000

75,000

0

75,000

25,000

50,000

75,000

75,000

75,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

28 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

1. To record collection of tax receipts of $125,000 each into HHS-HI and HHS-SMI trust fund corpus accounts (TAFS 20X8005, 

20X8004).

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-5-8704 (unexpired) DR CR TC

Budgetary Entry

4114 Appropriated Trust or 

Special Fund Receipts

4620 Unob Funds 

Exempt Fr Apport

Proprietary Entry

1010 Fund Balance With 

Treasury

5800 Tax Revenue 

Collected

125,000

125,000

125,000

125,000

A186

N/A

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-5-8704 (unexpired) DR CR TC

Budgetary Entry

4114 Appropriated Trust or 

Special Fund Receipts

4620 Unob Funds Exempt 

From Apport

Proprietary Entry

1010 Fund Balance With 

Treasury

5800 Tax Revenue 

Collected

125,000

125,000

125,000

125,000

A186

N/A
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

29 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

2. To record anticipated authority for amount appropriated to SSA-LAE.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-5-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4215 Antic Appropriation TF 

Expenditure Transfers

4450 Unapportioned 

Authority

Proprietary Entry

None

125,000

125,000 A114

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-5-8704 (unexpired) DR CR TC

N/A

Budgetary Entry

4215 Antic Appropriation TF 

Expenditure Transfers

4450 Unapportioned 

Authority

Proprietary Entry

None

125,000

125,000 A114
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

30 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

3. To record amounts payable to the LAE trust fund based upon amounts provided from SSA to Fiscal Service. Also record amounts 

apportioned to SSA-LAE via approved SF 132. Actual funds will not be transferred until such time as needed for disbursement.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-5-8704 (unexpired) DR CR TC

Budgetary Entry

4620 Unob Funds Exempt From 

Apport

4901 Delivered Orders –

Oblig, Unpaid

Proprietary Entry

5760 Expenditure Financing 

Sources – Transfers-Out

2155 Expenditure 

Transfers Payable

125,000

125,000

125,000

125,000

A259

Budgetary Entry

4225 Appropriation TF Expenditure 

Transfers - Receiv

4215 Antic Approp TF 

Expenditure Transfers

and

4450 Unapportioned Authority

4510 Apportionments

Proprietary Entry

1335 Expenditure Transfers Receiv

5750 Expenditure Financing 

Sources - Transfers-In

125,000

125,000

125,000

125,000

125,000

125,000

A116,

A258

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-5-8704 (unexpired) DR CR TC

Budgetary Entry

4620 Unob Funds Exempt From 

Apport

4901 Delivered Orders –

Oblig, Unpaid

Proprietary Entry

5760 Expenditure Financing 

Sources – Transfers-Out

2155 Expenditure 

Transfers Payable

125,000

125,000

125,000

125,000

A259

Budgetary Entry

4225 Appropriation TF Expenditure 

Transfers - Receiv

4215 Antic Approp TF 

Expenditure Transfers

and

4450 Unapportioned Authority

4510 Apportionments

Proprietary Entry

1335 Expenditure Transfers Receiv

5750 Expenditure Financing 

Sources - Transfers-In

125,000

125,000

125,000

125,000

125,000

125,000

A116,

A258
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

31 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

4. SSA-LAE determines that the initial allocation in year 1 was wrong. HI should have allocated $125,000 and SMI should 

have allocated $75,000 (rather than $100,000 each).

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-4-8704 (expired) DR CR TC

Budgetary Entry

4320 Adjustment for Change 

in PY Allocation of 

Budgetary Resources

4981 Upward Adj of PY 

Delivered Orders -

Obligations, Unpd

Proprietary Entry

5760 Expend Financing 

Sources – Tr-Out

2155 Expend 

 Transfers Payable

25,000

25,000

25,000

25,000

NEW

D140

Budgetary Entry

4225 Appropriation TF Expenditure 

Transfers - Receiv

4320 Adjustment for 

Change in PY Alloc of 

Budgetary Resources

Proprietary Entry

1335 Expend Transf Receiv

5750 Expend Financing 

Sources –Transfers-In

25,000

25,000

25,000

25,000

NEW

D144

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

28-4-8704 (expired) DR CR TC

Budgetary Entry

4971 Downward Adj of PY 

Unpd Del Orders – Obs, 

Recoveries

4320 Adjustment for 

Change in PY 

Alloc of Budg Res

Proprietary Entry

2155 Expend Transf 

Payable

5760 Expend Financing 

Sources – Tr-Out

25,000

25,000

25,000

25,000

NEW

D142

Budgetary Entry

4320 Adjustment for Change 

in PY Allocation of 

Budgetary Resources

4225 Appropriation TF 

Expend Trans - Receiv

Proprietary Entry

5750 Expend Financing 

Sources – Transfs-In

1335 Expenditure Transfers 

Receiv

25,000

25,000

25,000

25,000

NEW

D144
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

32 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

5. To record obligations incurred in the SSA-LAE trust fund in the amount of $100,000 each. Actual funds have not yet transferred.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)3 DR CR TC

N/A

Budgetary Entry

4510 Apportionments

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

100,000

100,000 A120,

B204

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

N/A

Budgetary Entry

4510 Apportionments

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

100,000

100,000 A120,

B204

 3 For presentation purposes only, from this point on in this scenario, the SSA-LAE TAFS transactions, trial balances and reports in this presentation are combined, and do not distinguish between the 

expired and unexpired fiscal years. In actual practice, separate ledgers must be maintained.
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

33 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

6A. SSA-LAE determines that $175,000 needs to be disbursed. Prior to disbursement, funds must be transferred from funding 

sources HI ($125,000) and SMI ($50,000). Actual funds are transferred to the LAE expenditure account via IPAC (expenditure) 

transaction. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4901 Delivered Orders -

Obligations, Unpaid

4902 Delivered Orders –

Obligations, Paid

Proprietary Entry

2155 Expenditure Transfers 

Payable

1010 FBWT

125,000

125,000

125,000

125,000

A261

Budgetary Entry

4255 Appropriation TF Expenditure 

Transfers - Collected

4225 Approp TF Expenditure 

Transfers - Receiv

Proprietary Entry

1010 FBWT

1335 Expenditure Transfers 

Receivable

125,000

125,000

125,000

125,000

A260

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4901 Delivered Orders -

Obligations, Unpaid

4902 Delivered Orders –

Obligations, Paid

Proprietary Entry

2155 Expenditure Transfers 

Payable

1010 FBWT

50,000

50,000

50,000

50,000

A261

Budgetary Entry

4255 Appropriation TF Expenditure 

Transfers - Collected

4225 Approp TF Expenditure 

Transfers - Receiv

Proprietary Entry

1010 FBWT

1335 Expenditure Transfers 

Receivable

50,000

50,000

50,000

50,000

A260
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

34 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

6B. To record the disbursement of funds to non-Federal recipients

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders -

Obligations, Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program 

Costs

1010 FBWT

125,000

125,000

125,000

125,000

B107

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders -

Obligations, Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program 

Costs

1010 FBWT

50,000

50,000

50,000

50,000

B107
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

35 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

Pre-Closing Adjusted Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR

BUDGETARY

4114

4201

4320

4620

4901

4902

4981

Total

PROPRIETARY

1010

2155

5760

5800

Total

125,000

25,000

25,000

 0 175,000

25,000

150,000

 0

175,000

0

25,000

125,000

25,000

175,000

50,000

125,000

175,000

BUDGETARY

4215

4225

4255

4320

4450

4510

4650

4801

4902

Total

PROPRIETARY

1010

1335

3310

5750

6100

Total

0

50,000

125,000

25,000

 0

200,000

0

50,000

125,000

175,000

25,000

0

25,000

25,000

125,000

200,000

25,000

150,000

 0

175,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

36 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

Pre-Closing Adjusted Trial Balances (continued)

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR

BUDGETARY

4114

4201

4320

4620

4901

4902

4971

Total

PROPRIETARY

1010

2155

5760

5800

Total

125,000

75,000

 

25,000 225,000

150,000

 

100,000

 0

250,000

25,000

0

150,000

50,000

 0

225,000

125,000

125,000

250,000

BUDGETARY

4215

4225

4255

4320

4450

4510

4650

4801

4902

Total

PROPRIETARY

1010

1335

3310

5750

6100

Total

0

125,000

50,000

25,000

 0

200,000

0

125,000

50,000

175,000

0

25,000

25,000

100,000

50,000

200,000

75,000

100,000

 0

175,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

37 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES

7. To record the consolidation of actual net-funded resources. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4201 Total Actual Resources -

Collected

4114 Appropriated Trust 

or Special Fund 

Receipts

Proprietary Entry

N/A

125,000

125,000

F204

Budgetary Entry

4201 Total Actual Resources -

Collected

4255 Appropriation TF 

Expend Transfers –

Collected

Proprietary Entry

N/A

125,000

125,000

F204

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4201 Total Actual Resources -

Collected

4114 Appropriated Trust 

or Special Fund 

Receipts

Proprietary Entry

N/A

125,000

125,000

F204

Budgetary Entry

4201 Total Actual Resources -

Collected

4255 Appropriation TF 

Expend Transfers –

Collected

Proprietary Entry

N/A

50,000

50,000

F204
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

38 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES (continued)

8. To record the closing of paid delivered orders to total actual resources. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual 

Resources – Coll’d

Proprietary Entry

N/A

125,000

125,000 F214

Budgetary Entry

4902 Delivered Orders -

 Obligations, Paid

4201 Total Actual 

Resources - Collected

Proprietary Entry

N/A

125,000

125,000 F214

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual 

Res - Collected

Proprietary Entry

N/A

50,000

50,000 F214

Budgetary Entry

4902 Delivered Orders -

 Obligations, Paid

4201 Total Actual 

Resources - Collected

Proprietary Entry

N/A

50,000

50,000 F214
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

39 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES (continued)

9. To record the closing of related adjustments and transfers to delivered orders – obligations, upaid. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4981 Upward Adj of 

PY Unpd Del Ord –

Obs, Unpaid

4901 Delivered Orders -

Obligations, Unpaid

Proprietary Entry

N/A

25,000

25,000

F218

N/A

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4901 Delivered Orders -

Obligations, Unpaid

4971 Downward Adj of 

PY Unpd Del Ord –

Obs, Recoveries

Proprietary Entry

N/A

25,000

25,000

F218

N/A
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

40 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES (continued)

10. To record the closing of Adjustment for Change in PY Allocation of Budgetary Resources back to the status account.

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4397 Receipts and 

Appropriations 

Temporarily Precluded 

From Obligation

4320 Adjustment for 

Change in PY 

Allocation of 

Budgetary 

Resources

Proprietary Entry

N/A

25,000

25,000

NEW

F227

Budgetary Entry

4320 Adjustment for 

Change in PY 

Allocation of 

Budgetary 

Resources

4450 Unapportioned 

Authority

Proprietary Entry

N/A

25,000

25,000

NEW

F227

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

4320 Adjustment for Change 

in PY Allocation of 

Budgetary Resources

4397 Receipts and 

Approps Temp 

Precluded From 

Obligation

Proprietary Entry

N/A

25,000

25,000

NEW

F227

Budgetary Entry

4450 Unapportioned Authority

4320 Adjustment for 

Change in PY 

Allocation of 

Budgetary Resources

Proprietary Entry

N/A

25,000

25,000

NEW

F227
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

41 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES (continued)

11. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority. 

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

N/A

Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

4650 Allotments - Expired

Authority

Proprietary Entry

N/A

25,000

25,000

50,000 F212

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

N/A

Budgetary Entry

4510 Apportionments

4650 Allotments - Expired 

Authority

and

4650 Allotments - Expired 

Authority

4450 Unapportioned 

Authority

Proprietary Entry

N/A

25,000

25,000

25,000

25,000

F212
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

42 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

CLOSING ENTRIES (continued)

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

Transfer From HHS-HI

TAFS 20X8005 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

5800 Tax Revenue Collected

3310 Cum Results of 

Operations

5760 Expenditure 

Financing Sources -

Transfers-Out

125,000

25,000

100,000

F228

Budgetary Entry

N/A

Proprietary Entry

5750 Expenditure Fin Sources –

Transfers-In

3310 Cumulative Results of 

Operations

6100 Operating Exp/Program 

Costs

100,000

25,000

125,000

F228

Transfer From HHS-SMI

TAFS 20X8004 DR CR TC

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

3310 Cumulative Results of 

Operations

5800 Tax Revenue Collected

5760 Expend Financing 

Sources - Tr-Out 

25,000

125,000

150,000

F228

Budgetary Entry

N/A

Proprietary Entry

5750 Expend Financing Sources –

Transfers-In

3310 Cum Results of Ops

6100 Operating Exp/Program 

Costs

100,000

50,000

50,000

F228
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

43 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

Post-Closing Trial Balances

Transfer From HHS-HI

TAFS 20X8005 DR CR

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR

BUDGETARY

4201

4397

4901

Total

PROPRIETARY

1010

2155

3310

Total

25,000

25,000

 0

50,000

25,000 

0

25,000

50,000

50,000

50,000

 

50,000

0

50,000

BUDGETARY

4225

4650

4801

Total

PROPRIETARY

1335

3310

Total

50,000

25,000

75,000

50,000

0

50,000

75,000

 0

75,000

50,000

50,000

Transfer From HHS-SMI

TAFS 20X8004 DR CR

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp) DR CR

BUDGETARY

4201

4397

4901

Total

PROPRIETARY

1010

2155

3310

Total

150,000

 0 

150,000

150,000

 

0

150,000

25,000

125,000

150,000

125,000 

25,000

150,000

BUDGETARY

4225

4650

4801

Total

PROPRIETARY

1335

3310

Total

125,000

 0

125,000

125,000

0

125,000

25,000

100,000

125,000

125,000

125,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

44 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

1. Budget Authority (4114E) 125,000

2A. Unobligated Bal: Beginning of Period (4201B, 4901B) 0

2B. Net Transfers, Balances, Actual (4320E) 25,000

7. Total Budgetary Resources (calc 1..6) 150,000

8. Obligations Incurred (4901E-B, 4902E, 4981E) 150,000

10D. Unobligated Balance Not Available: Other 0

11. Total Status of Budgetary Resources (calc 8..10) 150,000

12. Obligated Balance, Net, Beg of Period (4901B) 25,000

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Accounts Payable (+) (4901E, 4981E) 50,000

15A. Outlays – Disbursements (+) (4902E) 125,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 125,000

Outlay Formula:

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

125,000 = 150,000 – (0) +25,000 +/- 0 – (50,000)

125,000 = 125,000

1. Budget Authority 

2A. Unobligated Bal: Beginning of Period (4225B, 4801B) 50,000

2B. Net Transfers, Balances, Actual (4320E) 0

3D1. Transfers from Trust Funds: Collected (4255E) 175,000

3D2. Transfers from Trust Funds: Anticipated (4225E-B) 75,000

7. Total Budgetary Resources (calc 1..6) 300,000

8. Obligations Incurred (4801E-B, 4902E) 200,000

9A1. Balance, Currently Available (4510E) 50,000

10C. Unobligated Balance Not Available: Other (4650E) 50,000

11. Total Status of Budgetary Resources (calc 8..10) 300,000

12. Obligated Balance, Net, Beg of Period (4225B, 4801B) 50,000

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 75,000

14D. Accounts Payable (+) (4901E) 0

15A. Outlays – Disbursements (+) (4902E) 175,000

15B. Outlays – Collections (-) (4255E) (175,000)

15C. Subtotal (calc 15A..15B) 0

Outlay Formula:

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

0 = 200,000 – (175,000) + 50,000 +/- 0 – (75,000)

0 = 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

45 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (continued)

Transfer From HHS-SMI

TAFS 20X8004

1. Budget Authority (4114E) 125,000

2A. Unobligated Bal: Beginning of Period (4201B, 4901B) 0

2B. Net Transfers, Balances, Actual (4320E) (25,000)

4A. Recoveries of Prior-Year Obs, Actual (4971E) 25,000

7. Total Budgetary Resources (calc 1..6) 125,000

8. Obligations Incurred (4901E-B, 4902E) 125,000

9A1. Unob Bal: Apportioned, Bal, Currently Avail 0

10D. Unobligated Balance Not Available: Other 0

11. Total Status of Budgetary Resources (calc 8..10) 125,000

12. Obligated Balance, Net, Beg of Period (4901B) 75,000

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Accounts Payable (+) (4901E, 4971E) 125,000

15A. Outlays – Disbursements (+) (4902E) 50,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 50,000

Outlay Formula:

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

50,000 = 125,000 – (25,000) +75,000 +/– 0 – (125,000)

50,000 = 50,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

46 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

USSGL 2108: YEAR-END CLOSING STATEMENT

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

Column 5 Post-Closing Unexpended Balance (1010E) 25,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accounts Payable + Other Liab (4901E, 4981E, 4320E) 25,000

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

25,000 = 25,000

Column 5 Post-Closing Unexpended Balance (1010E) 0

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned (4225E) 175,000

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts (4801E) 75,000

Column 10 Accounts Payable and Other Liabilities 0

Column 11 Unobligated Balance (4510E, 4650E) 100,000

Columns 5+6+7+8 = 9+10+11

175,000 = 175,000

Transfer From HHS-SMI

TAFS 20X8004

Column 5 Post-Closing Unexpended Balance (1010E) 150,000

Column 6 Other Authorizations 0

Column 7 Reimbursements Earned 0

Column 8 Unfilled Customer Orders 0

Column 9 Undelivered Orders and Contracts 0

Column 10 Accts Pay and Other Liab (4901E, 4971E, 4320E) 150,000

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

150,000 = 150,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

47 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005)

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F)

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)4

COMBINED

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E, 4981E) 150,000

Budgetary Resources Available for Obligation

2140 Unobligated balance CF, SOY (4201B,4901B) 0

2200 New budget authority (gross) (+) (sum 4000..6962) 125,000 

2333 Adjustment for change in allocation (4320 DR) 25,000

2395 Total new obs (-) (same as line 1000, opp sign) (150,000)

2440 Unobligated bal CF, end of year 0

New Budget Authority (Gross), Detail

4026 Appropriation (trust fund) (+) (4114E) 125,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4901B) 25,000

7310 Total new obligations (+) (same as line 1000) 150,000

7320 Total outlays (gross) (-) (4902E) (125,000)

7440 Obligated balance, end of year (+) (4901E, 4981E) 50,000 

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 125,000 

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as 2200 and 8800..8896) 125,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 125,000

Obligations by Program Activity

1000 Total New Obligations (4801E-B, 4902E) 200,000 

Budgetary Resources Available for Obligation

2140 Unobligated balance CF, SOY (4225B,4801B) 0

2200 New budget authority (gross) (+) (sum 4000..6962) 250,000

2395 Total new obligations (-) (same as line 1000, opp sign) (200,000)

2440 Unobligated bal carried forward, end of year (4510E) 50,000

New Budget Authority (Gross), Detail

6800 Spdg Auth fr off coll (cash) (+) (4255E) 175,000

6810 Chg in uncoll cust pyts fr Fed srcs (unexp) (4225E-B) 75,000

6890 Spdg auth fr off coll (tot discr) (+) (sum 6800..6862) 250,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B) 50,000

7310 Total new obligations (+) (same as line 1000) 200,000

7320 Total outlays (gross) (-) (4902E) (175,000)

7440 Obligated balance, end of year (+) (4801E) 75,000 

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 175,000

Offsets: Offsetting collections from:

8800 Federal sources (-) (4255E) 175,000

8895 Chge in uncoll cust pyts fr Fed srcs (sum 6810 and 6910) 75,000

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as line 2200 and 8800..8896) 250,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 175,000

 4 Note: Expired amounts are crosswalked to the P&F on line 7240 and below.
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

48 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

BUDGET PROGRAM AND FINANCING SCHEDULE (P&F) (continued)

Transfer From HHS-SMI

TAFS 20X8004

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 125,000

Budgetary Resources Available for Obligation

2140 Unobligated balance CF, SOY (4201B,4901B) 0

2200 New budget authority (gross) (+) (sum 4000..6962) 125,000 

2210 Resources avail fr recov of py obliges (+) (4971E) 25,000

2333 Adjustment for change in allocation (4320 CR) (25,000)

2395 Total new obs (-) (same as line 1000, opp sign) (125,000)

2440 Unobligated bal CF, end of year 0

New Budget Authority (Gross), Detail

4026 Appropriation (trust fund) (+) (4114E) 125,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4901B) 75,000

7310 Total new obligations (+) (same as line 1000) 125,000

7320 Total outlays (gross) (-) (4902E) (50,000)

7440 Obligated balance, end of year (+) (4901E, 4971E) 125,000

Outlays (Gross), Detail

8690/97 Outlays from new authority (4902E) 50,000 

Net Budget Authority and Outlays

8900 Budget auth (net) (+) (same as 2200 and 8800..8896) 125,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 50,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

49 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005) OMB Form and Content Statements

BALANCE SHEET

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 25,000

15. Total Assets (calc 6..14) 25,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 50,000

27. Total Liabilities (calc 19..26) 50,000

Net Position

30. Cumulative Results of Operations (3310E) (25,000)

31. Total Net Position (calc 29+30) (25,000)

32. Total Liabilities/Net Position (calc 27+31) 25,000

Intragovernmental Assets

3. Accounts Receivable (1335E) 175,000

15. Total Assets (calc 6..14) 175,000

Intragovernmental Liabilities

27. Total Liabilities (calc 19..26) 0

Net Position

30. Cumulative Results of Operations (3310E) 175,000

31. Total Net Position (calc 29+30) 175,000

32. Total Liabilities/Net Position (calc 27+31) 175,000

Transfer From HHS-SMI

TAFS 20X8004

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 150,000

15. Total Assets (calc 6..14) 150,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 125,000

27. Total Liabilities (calc 19..26) 125,000

Net Position

30. Cumulative Results of Operations (3310E) 25,000

31. Total Net Position (calc 29+30) 25,000

32. Total Liabilities/Net Position (calc 27+31) 150,000
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

50 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005) OMB Form and Content Statements

STATEMENT OF NET COST

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public 0

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public (6100E) 175,000

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 175,000

Transfer From HHS-SMI

TAFS 20X8004

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

4. Gross Costs With the Public 0

5. Less: Earned Revenues From the Public 0

6. Net Cost With the Public (calc 4–5) 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

51 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005) OMB Form and Content Statements

STATEMENT OF CHANGES IN NET POSITION

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

Cum Res of Ops Unexp 

Approps

1. Beginning Balances (3310B) 0 0

5. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 125,000 0

10. Transfers-In/Out Without Reimb (+/-) (5760E) (150,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 0

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) (25,000) 0

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B) 100,000 0

6. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 100,000 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 0 0

10. Transfers-In/Out Without Reimb (+/-) (5750E) 250,000

16. Total Financing Sources (calc 6..15) (calc 4..7) 250,000 0

17. Net Cost of Operations 175,000 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 175,000 0

Transfer From HHS-SMI

TAFS 20X8004

Cum Res of Ops Unexp 

Approps

1. Beginning Balances (3310B) 0 0

7. Prior Period Adjustments 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

8. Nonexchange Revenue (5800E) 125,000 0

10. Transfers-In/Out Without Reimb (+/-) (5760E) (100,000)

16. Total Financing Sources (calc 6..15) (calc 4..7) 0 0

17. Net Cost of Operations 0 0

18. Ending Balances (calc ((3+16)-17) (calc 3+16) 25,000 0
Adjustments for Change in Prior-Year Allocation of Budgetary Resources (SSA and HHS Related TAFS Only)

52 Modified 8-17-06 to include footnote #2 on page 1 6/14/2005

Year 2 (2005) OMB Form and Content Statements

STATEMENT OF FINANCING

Transfer From HHS-HI

TAFS 20X8005

Transfer To SSA-LAE

TAFS 28-FY-8704 (exp/unexp)

COMBINED

1. Obligations Incurred (4901E-B, 4902E, 4981E) 150,000

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 150,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 150,000

11. Total Resources Used to Finance Activities (calc 5+10) 150,000

16. Othr Res/Adj to Net Ob Res That Do Not Aff NC (5760E) 150,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 150,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

30. Net Cost of Operations (calc 18+29) 0

1. Obligations Incurred (4801E-B, 4902E) 200,000

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (250,000)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) (50,000)

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) (50,000)

11. Total Resources Used to Finance Activities (calc 5+10) (50,000)

12. Change in Budgetary Resources (4801E-B) (25,000)

14B. Budg Off Coll and Rec That Do Not Affect NC (5750E) 250,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 225,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 175,000

30. Net Cost of Operations (calc 18+29) 175,000

Transfer From HHS-SMI

TAFS 20X8004

1. Obligations Incurred (4901E-B, 4902E) 125,000

2. Less: Sp Auth Off Coll and Recov (4971E) (25,000)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 100,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 100,000

11. Total Resources Used to Finance Activities (calc 5+10) 100,000

16. Othr Res/Adj to Net Ob Res That Do Not Aff NC (5760E) 100,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 100,000

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

30. Net Cost of Operations (calc 18+29) 0