Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

VI - 1 June 2001

Scenario VI addresses the Budget’s unique presentation of nonexpenditure appropriation transfers1 for TAFS involving two specific 

entities: transferring-out entities, which are Treasury-managed trust funds, and receiving entities, which are agency trust funds. 

Currently, only four transferring-out Treasury-managed trust fund entities are subject to this guidance: Airport and Airway Trust Fund, 

Aquatic Resources Trust Fund, Highway Trust Fund, and Oil Spill Liability Trust Fund. These funds are designed to collect receipts and 

transfer-out, based upon the legislation of the receiving entities. There are, however, multiple agency receiving entities involved. The 

receiving entities are responsible for managing the program activities, including tracking and recording appropriations and disbursements.

The reporting characteristics of the nonexpenditure transfers between the entities are very unique compared to typical nonexpenditure 

appropriation transfers. In the Budget, the entities transferring-out do not present P&Fs (with the exception of the Memorandum Entries); 

they only present Schedules of Unavailable Collections (Schedule N’s). Budget authority, which mainly consists of tax receipts and 

interest earned, is not executable. For the receiving entities, P&Fs are presented in the Budget, but Schedule N’s are not.

Furthermore, definite amounts are typically appropriated annually to the receiving entities, but the amounts are appropriated from the 

receipts collected by the transferring-out entities. These are not appropriations from the General Fund of Treasury. Fiscal Service Forms 

6200: Appropriation Warrants, are not processed. Instead, the appropriations are accomplished via SF 1151. However, in the Budget, 

they are to be recorded as appropriations, not as transfers. In reporting terminology, the appropriation is to be recorded on SF 133 Line 

1A, not Line 1D, and also the respective P&F appropriation lines, not the P&F transfer lines. The TAR of the receiving entities, which is 

derived in part from USSGL 2108’s, reflects current-year nonexpenditure transfers in the "Appropriations and Other Obligational 

Authority" column (includes appropriations and appropriation transfer activity) and prior-year nonexpenditure transfers in the "Transfers" 

column.

The four USSGL accounts below were established to account for this unique activity:

4126 Amounts Appropriated from Specific Treasury-Managed Trust Fund TAFS - Receivable

4127 Amounts Appropriated from Specific Treasury-Managed Trust Fund TAFS - Payable

4128 Amounts Appropriated from Specific Treasury-Managed Trust Fund TAFS - Transfers-In

4129 Amounts Appropriated from Specific Treasury-Managed Trust Fund TAFS - Transfers-Out

Prior to the establishment of these accounts, all USSGL transfer accounts representing current-year nonexpenditure activity crosswalked 

to transfer lines on the SF 133 (Line 1D) and P&F (Lines 4100, 4200, 6100, 6200). The characteristics described above require the 

transfers to crosswalk to appropriation lines. Therefore, USSGL account 4128 was established to account for nonexpenditure transfers-in 

 

1 TFM Vol. I Part 2 - Chapter 2000 defines nonexpenditure transactions.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

VI - 2 June 2001

that crosswalk to SF 133 and P&F appropriation lines. Account 4129 was established to account for nonexpenditure transfers-out that do 

not crosswalk to the SF 133 or P&F, since the authority is not executable. 

Furthermore, a mechanism is sometimes needed to transfer authority to the receiving entity prior to transferring the funds. This gives the 

receiving entity the resource from which to obligate. The funds remain in the transferring-out TAFS in order to maximize interest earned 

until such time as needed by the receiving entity for disbursement. In order to support this mechanism, USSGL accounts 4126 and 4127 

were established to represent receivable and payable amounts between the two entities. These accounts will crosswalk to SF 133, P&F, 

and USSGL 2108 lines to accurately reflect authority transferred prior to funds.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

VI - 3 June 2001

Year 1 illustrates receipts credited to a Treasury-managed trust fund account, where the receipts are immediately available for investment, but not 

available for obligation. A specific amount is then appropriated in the agency's appropriation act to the agency trust fund account. For year 1, assume that 

the full amount appropriated is simultaneously transferred via SF 1151.

1. To record receipts credited to the Treasury-managed trust fund 

account. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fund Receipts100,000

4394 Receipts Not Available for Obligation

Upon Collection 100,000

Proprietary

1010 Fund Balance With Treasury 100,000

5800 Tax Revenue Collected 100,000

1. To record receipts credited to the Treasury-managed trust fund 

account. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.)

N/A

2. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service.

2

 (TC B124)

Budgetary

None

Proprietary

1610 Investments in U.S. Treas. Securities Issued

by Fiscal Service 100,000

1010 Fund Balance With Treasury 100,000

2. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service.

N/A

 

2 This is a basic transaction to illustrate that the receipts collected by the corpus account are immediately invested. No further investment activity is reflected in this 

scenario. Refer to Scenario IV, Trust Fund Investments, of this Guide as well as Section III - Accounting Transactions of TFM S2-01-02 (as updated) for more 

detailed guidance on trust fund investments.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 4 June 2001

3. To record amounts 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. 

Immediately thereafter, in order to fulfill cash needs, the full amount 

of the appropriation is transferred to the agency trust fund 

expenditure account via SF 1151.

A. To record the disinvestment of funds prior to the transfer. (TC C120)

Budgetary

None

Proprietary

1010 Fund Balance With Treasury 25,000

1610 Investments in U.S. Treas. Securities Issued

by Fiscal Service 25,000

B. To record the transfer of funds via SF 1151. (TC A278)

Budgetary

4394 Receipts Not Available for Obligation Upon

Collection 25,000

4129 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS -

Transfers-Out 25,000

Proprietary

5765 Nonexpend. Financing Sources - Trans-Out 25,000

1010 Fund Balance With Treasury 25,000

3. To record amounts appropriated to the agency trust fund 

expenditure account from the Treasury-managed trust fund. This 

amount is specified in the agency's appropriation or authorization 

act. Immediately thereafter, in order to fulfill cash needs, the full 

amount of the appropriation is transferred to the agency trust 

fund expenditure account via SF 1151. (TC A276)

Budgetary

4128 Amounts Appropriated from Specific Treasury-Managed 

Trust Fund TAFS - Transfers-In 25,000

4450 Unapportioned Authority 25,000

Proprietary

1010 Fund Balance With Treasury 25,000

5755 Nonexpend. Financing Sources - Trans-In 25,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 5 June 2001

4. To record apportionment, allotment, expenditure and 

disbursement to non-Federal recipients.

N/A

4. To record apportionment, allotment, expenditure and 

disbursement to non-Federal recipients.3 (TC A116, A120, B107)

Budgetary

4450 Unapportioned Authority 25,000

4902 Delivered Orders - Obligations, Paid 25,000

Proprietary

6100 Operating Expenses/Program Costs 25,000

1010 Fund Balance With Treasury 25,000

 

3 The USSGL entries for budgetary control and obligations for trust funds are the same as those published in TFM S2-01-02 (as updated). For purposes of 

illustration, only the final results are shown here.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 6 June 2001

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission):

4114 100,000

4129 25,000

4394 75,000

100,000 100,000

Closing Entry:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4129 Amounts Appropriated from Specific TreasuryManaged Trust Fund TAFS -Transfers-Out 25,000

4201 Total Actual Resources - Collected 75,000

4114 Appropriated Trust or Special

Fund Receipts 100,000

Post-closing Trial Balance:

4201 75,000

4394 75,000

75,000 75,000

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission):

4128 25,000

4902 25,000

25,000 25,000

Closing Entries:

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

(TC F204)

4201 Total Actual Resources - Collected 25,000

4128 Amounts Appropriated from Specific 

Treasury-Managed Trust Fund TAFS -

Transfers-In 25,000

C2) To record the closing of Expended Authority - Paid. (TC 

F214)

4902 Delivered Orders - Obligations, Paid 25,000

4201 Total Actual Resources - Collected 25,000

Post-closing Trial Balance:

N/A
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 7 June 2001

Proprietary:

Pre-closing Trial Balance:

1610 75,000

5765 25,000

5800 100,000

100,000 100,000

Closing Entry:

C1) To close revenues into cumulative results of operations. 

(TC F228)

5800 Tax Revenue Collected 100,000

3310 Cum. Results of Operations 75,000

5765 Nonexpenditure Financing

Sources - Transfers-Out 25,000

Post-closing Trial Balance:

1610 75,000

3310 75,000

75,000 75,000

Proprietary:

Pre-closing Trial Balance:

5755 25,000

6100 25,000

25,000 25,000

Closing Entry:

C1) To close revenues and expenses into cumulative results of 

operations. (TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 25,000

3310 Cum. Results of Operations 25,000

3310 Cumulative Results of Operations 25,000

6100 Operating Expenses/Program

Costs 25,000

Post-closing Trial Balance:

N/A
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 8 June 2001

Schedule on Unavailable Collections (Schedule N)

01.99 Balance, start of year 0

02.99 Total receipts 100,000

05.99 Subtotal appropriation (-) (25,000)

07.99 Total balance, end of year 75,000

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

N/A

USSGL 2108: Year-End Closing Statement

Column 6 Other Authorizations (1610E) 75,000

Column 11 Unobligated Balance (4394E) 75,000

Schedule on Unavailable Collections (Schedule N)

N/A

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budgetary Authority

A. Appropriations (4128E) 25,000

7. Total Budgetary Resources 25,000

8. Obligations Incurred (4902E) 25,000

11. Total Status of Budgetary Resources 25,000

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

USSGL 2108: Year-End Closing Statement

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

Column 11 Unobligated Balance 0
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 9 June 2001

Program and Financing Schedule (P&F)

Memorandum Entries

9201 Total investments, start of year (1610B) 0

9202 Total investments, end of year (1610E) 75,000

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4902E) 25,000

Budgetary Resources Available for Obligation

2140 Unobligated balance available, start of year 0

2200 New budget authority (gross) (sum 4000 to 6990) 25,000

2395 Total new obligations (-) (from line 1000) 25,000

2499 Unobligated bal carried forward, end of year (4450E) 0

New Budgetary Authority (Gross), Detail

4026 Appropriation (discr)(trust fund, definite) (4128E) 25,000

7000 Total new budget authority (gross) (4128E) 25,000

Memorandum Entries

N/A
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 10 June 2001

OMB Form and Content Statements

N/A

OMB Form and Content Statements (consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) 0

1A4 Investments (1610E) 75,000

LIABILITIES and NET POSITION

8. Cum. Results of Operations (3310E) 75,000

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 25,000

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 25,000

Statement of Changes in Net Position

1 Net Cost of Operations 25,000

2B Financing Sources-Taxes (5800E) 100,000

9 Net Position-End of Period (calc) 75,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 1

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 11 June 2001

OMB Form and Content Statements (continued)

N/A

OMB Form and Content Statements (consolidated) (continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4114E, 4394E-B, 4128E, 4129E) 25,000

5 Total Budgetary Resources 25,000

6 Obligations Incurred (4902E) 25,000

9 Total Status of Resources 25,000

10 Obligations Incurred (4902E) 25,000

15 Total Outlays (calculation) 25,000

Statement of Financing

1A Obligations Incurred (4902E) 25,000

1J Total (calc) 25,000

5 Net Cost of Operations (calc) 25,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 12 June 2001

Year 2 illustrates receipts credited to a Treasury-managed trust fund account, where the receipts are immediately available for investment, but not 

available for obligation. A specific amount is then appropriated in the agency's appropriation act to the agency trust fund account. For year 2, assume that 

actual funds are not immediately needed for disbursement; therefore, a corresponding receivable/payable will be established on the books for the amount of 

the appropriation. In order to maintain sound cash management principles, obligations may be incurred by the agency, but disbursements may not be 

made until an SF 1151 is accomplished.

1. To record receipts credited to the Treasury-managed trust fund 

account. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fund Receipts500,000

4394 Receipts Not Available for Obligation

Upon Collection 500,000

Proprietary

1010 Fund Balance With Treasury 500,000

5800 Tax Revenue Collected 500,000

1. To record receipts credited to the Treasury-managed trust fund 

account. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.)

N/A

2. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service.

4

 (TC B124)

Budgetary

None

Proprietary

1610 Investments in U.S. Treas. Securities Issued

by Fiscal Service 500,000

1010 Fund Balance With Treasury 500,000

2. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service.

N/A

 

4 This is a basic transaction to illustrate that the receipts collected by the corpus account are immediately invested. No further investment activity is reflected in this 

scenario. Refer to Scenario IV, Trust Fund Investments, of this Guide as well as Section III - Accounting Transactions of TFM S2-01-02 (as updated) for more 

detailed guidance on trust fund investments.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 13 June 2001

3. To record a payable for amounts 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. (TC A270)

Budgetary

4394 Receipts Not Available for Obligation

Upon Collection 250,000

4127 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS –

Payable 250,000

Proprietary

5765 Nonexpend. Financing Sources - Trans-Out 250,000

2150 Payable for Transfers of Currently

Invested Balances 250,000

3. To record a receivable for amounts 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. (TC A268)

Budgetary

4126 Amounts Appropriated from Specific Treasury-Managed 

Trust Fund TAFS - Receivable 250,000

4450 Unapportioned Authority 250,000

Proprietary

1330 Receivable for Transfers of Currently Invested

Balances 250,000

5755 Nonexpenditure Financing Sources –

Transfers-In 250,000

4. To record apportionment, allotment, and obligations incurred.

N/A

4. To record apportionment, allotment, and obligations incurred, 

and to set up payable to non-Federal recipients.5 (TC A116, 

A120, B314)

Budgetary

4450 Unapportioned Authority 225,000

4901 Delivered Orders - Obligations, Unpaid 225,000

Proprietary

6100 Operating Expenses/Program Costs 225,000

2110 Accounts Payable 225,000

 

5 The USSGL entries for budgetary control and obligations for trust funds are the same as those published in TFM S2-01-02 (as updated). For purposes of 

illustration, only the final results are shown here.
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 14 June 2001

5. To record the actual transfer of funds from the Treasurymanaged trust fund account, accomplished via SF 1151.

A. To record the disinvestment of funds prior to the transfer. (TC 

C120)

Budgetary

None

Proprietary

1010 Fund Balance With Treasury 200,000

1610 Investments in U.S. Treasury Securities

Issued by Fiscal Service 200,000

B. To record the transfer of funds via SF 1151. (TC A274)

Budgetary

4127 Amounts Appropriated from Specific Treasury-Managed 

Trust Fund TAFS - Payable 200,000

4129 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS -

Transfers-Out 200,000

Proprietary

2150 Payable for Transfers of Currently Invested

Balances 200,000

1010 Fund Balance With Treasury 200,000

5. To record the actual transfer of funds to the agency trust fund 

account from the Treasury-managed trust fund account, 

accomplished via SF 1151. (TC A272)

Budgetary

4128 Amounts Appropriated from Specific Treasury-Managed 

Trust Fund TAFS - Transfers-In 200,000

4126 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS -

Receivable 200,000

Proprietary

1010 Fund Balance With Treasury 200,000

1330 Receivable for Transfers of Currently

Invested Balances 200,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 15 June 2001

6. To record the expenditure and disbursement of funds to nonFederal recipients.

N/A

6. To record the expenditure and disbursement of funds to non-Federal 

recipients. (TC B110)

Budgetary

4901 Delivered Orders - Obligations, Unpaid 200,000

4902 Delivered Orders - Obligations, Paid 200,000

Proprietary

2110 Accounts Payable 200,000

1010 Fund Balance With Treasury 200,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 16 June 2001

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission):

4114 500,000

4127 50,000

4129 200,000

4201 75,000

4394 325,000

575,000 575,000

Closing Entry:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4129 Amounts Appropriated from Specific TreasuryMgd Trust Fund TAFS - Transfers-Out 200,000

4201 Total Actual Resources - Collected 300,000

4114 Appropriated Trust or Special

Fund Receipts 500,000

Post-closing Trial Balance:

4127 50,000

4201 375,000

4394 325,000

375,000 375,000

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission):

4126 50,000

4128 200,000

4450 25,000

4901 25,000

4902 200,000

250,000 250,000

Closing Entries:

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

(TC F204)

4201 Total Actual Resources - Collected 200,000

4128 Amounts Appropriated from Specific 

Treasury-Managed Trust Fund TAFS -

Transfers-In 200,000

C2) To record the closing of Expended Authority - Paid (TC 

F214)

4902 Delivered Orders - Obligations, Paid 200,000

4201 Total Actual Resources - Collected 200,000

Post-closing Trial Balance:

4126 50,000

4450 25,000

4901 25,000

50,000 50,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 17 June 2001

Proprietary:

Pre-closing Trial Balance:

1610 375,000

2150 50,000

3310 75,000

5765 250,000

5800 500,000

625,000 625,000

Closing Entry:

C1) To close revenues into cumulative results of operations. 

(TC F228)

5800 Tax Revenue Collected 500,000

3310 Cum. Results of Operations 250,000

5765 Nonexpenditure Financing

Sources - Transfers-Out 250,000

Post-closing Trial Balance:

1610 375,000

2150 50,000

3310 325,000

375,000 375,000

Proprietary:

Pre-closing Trial Balance:

1330 50,000

2110 25,000

5755 250,000

6100 225,000

275,000 275,000

Closing Entry:

C1) To close revenues and expenses into cumulative results of 

operations. (TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 250,000

3310 Cum. Results of Operations 25,000

6100 Operating Expenses/Program

Costs 225,000

Post-closing Trial Balance:

1330 50,000

2110 25,000

3310 25,000

50,000 50,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 18 June 2001

Schedule on Unavailable Collections (Schedule N)

01.99 Balance, start of year 75,000

02.99 Total receipts 500,000

05.99 Subtotal appropriation (-) (250,000)

07.99 Total balance, end of year 325,000

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

N/A

USSGL 2108: Year-End Closing Statement

Column 6 Other Authorizations (1610E) 375,000

Column 10 Accounts Payable (4127E) 50,000

Column 11 Unobligated Balance (4394E) 325,000

Schedule on Unavailable Collections (Schedule N)

N/A

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budgetary Authority

A. Appropriations (4126E-B, 4128E) 250,000

2A. Unobligated Bal Brought Forward (4126B, 4201B) 0

7. Total Budgetary Resources 250,000

8. Obligations Incurred (4901E-B, 4902E) 225,000

10. Unobligated Balance Not Available (4450E) 25,000

11. Total Status of Budgetary Resources 250,000

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

15A. Outlays, Disbursements (4902E) 200,000

USSGL 2108: Year-End Closing Statement

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

Column 7 Reimbursements Earned (4126E) 50,000

Column 10 Accounts Payable (4901E) 25,000

Column 11 Unobligated Balance (4450E) 25,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 19 June 2001

Program and Financing Schedule (P&F)

Memorandum Entries

9201 Total investments, start of year (1610B) 75,000

9202 Total investments, end of year (1610E) 375,000

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 225,000

Budgetary Resources Available for Obligation

2140 Unobligated balance available, start of year 0

2200 New budget authority (gross) (sum 4000 to 6990) 250,000

2395 Total new obligations (-) (from line 1000) 225,000

2499 Unobligated bal carried forward, end of year (4450E) 25,000

New Budgetary Authority (Gross), Detail

4026 Appropriation (discr)(trust fd, def) (4126E-B, 4128E) 250,000

7000 Total new budget authority (gross) (4126E-B, 4128E) 250,000

Memorandum Entries

N/A
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 20 June 2001

OMB Form and Content Statements

N/A

OMB Form and Content Statements (consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) 0

1A4 Investments (1610E) 375,000

LIABILITIES and NET POSITION

3A1 Accounts Payable (2110E) 25,000

8 Cum. Results of Operations (3310E) 350,000

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 225,000

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 225,000

Statement of Changes in Net Position

1 Net Cost of Operations 225,000

2B Financing Sources-Taxes (5800E) 500,000

8 Net Position – Beginning of Period 75,000

9 Net Position - End of Period (calc) 350,000
Scenario VI

Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

Year 2

Treasury-Managed Trust Fund Account (20X8000) Agency Trust Fund Account (69X8123)

VI - 21 June 2001

OMB Form and Content Statements (continued)

N/A

OMB Form and Content Statements (consolidated) (continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4114E, 4394E-B, 4126E-B

 4127E-B, 4128E, 4129E) 250,000

2A Unobligated Balance Brought Forward (4126B, 4127B,

4201B, 4394B) 0

5 Total Budgetary Resources 250,000

6 Obligations Incurred (4901E-B, 4902E) 225,000

8 Unobligated Balances Not Yet Available (4450E) 25,000

9 Total Status of Resources 250,000

10 Obligations Incurred (4901E-B, 4902E) 225,000

14D Accounts Payable (4901E) 25,000

15 Total Outlays (calculation) 200,000

Statement of Financing

1A Obligations Incurred (4901E-B, 4902E) 225,000

1J Total (calc) 225,000

5 Net Cost of Operations (calc) 225,000