Temporary Reduction

Appropriation Reduced in Special/Trust Expenditure Account **and** Amount Returned to 

Associated Special/Trust Unavailable Receipt Account

(USSGL Accounts 4387 and 4388 Effective FY 2005)

This scenario captures temporary reductions of amounts appropriated from unavailable receipt accounts.  These transactions are classified as temporary because the amounts are returned to an unavailable special or trust receipt TAFS.  Amounts are appropriated from unavailable receipt accounts through warrant.  Therefore, a reduction of the appropriation must also occur through a warrant.  The warrant to temporarily reduce the appropriation results in an increase in fund balance in the unavailable receipt account and a decrease in fund balance in the receiving expenditure account.  Do not confuse the transactions illustrated in this scenario with permanent reductions of unavailable receipts or with temporary reductions of available receipts – those types of activity are described in other scenarios.  

The following two accounts are highlighted in this scenario.

Account Number:4387 

Account Title:Temporary Reduction of Appropriation from Unavailable Receipts, New Budget Authority

Definition:  The amount of new budget authority temporarily reduced by enacted legislation in special or non-revolving trust Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by Treasury as “unavailable”.  

Account Number:4388

Account Title:Temporary Reduction of Appropriation from Unavailable Receipts, Prior-Year Balances

Definition:The amount of prior-year balances temporarily reduced by enacted legislation in special or non-revolving trust Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by Treasury as “unavailable”.  

**Excerpts** from OMB Circular A-11 (2004) guidance for the SF-133, Report on Budget Execution and Budgetary Resources and the Program and Financing (Schedule P) follow.  Refer specifically to the “*Include amounts returned to unavailable receipt account”*wording**found in each of the line descriptions.  Previous to the release of this 2004 guidance, OMB Circular A-11 did not specifically identify reductions of appropriations from unavailable receipts as temporary.  

**OMB Circular A-11 (2004), APPENDIX F—FORMAT OF SF 132 AND SF 133**

**EntryDescription**

Line 5. Temporarily not available*For unexpired accounts:*

pursuant to Public Law ____ (–)

Amount of budgetary resources temporarily not available for obligation

pursuant to a specific provision in law. This is a negative amount.

The following paragraphs describe the application of the above

principles to specific circumstances:

...  (See actual text of Circular A-11 for additional bullet points under this topic)  

• *Enacted account-specific rescissions*.—Temporary rescissions

of new appropriations and prior year balances. *This applies to*

*only temporary reductions for appropriations from appropriated*

*receipts in special and trust funds, spending authority from*

*offsetting collections and unobligated balances of prior year*

*budgetary resources not returned to the general fund of the*

*Treasury but available for subsequent appropriation. Include*

*amounts returned to unavailable receipt accounts.*

• *Across-the-board reductions*.—Amount in budget authority

(percentage or other) mandated in appropriations law to be

reduced from more than one account and authorizes the agency

head or other Executive Branch official to distribute the

reduction to affected accounts *This applies to only temporary*

*reductions for appropriations from appropriated receipts in*

*special and trust funds and spending authority from offsetting*

*collections not returned to the general fund of the Treasury but*

*available for subsequent appropriation. Include amounts*

*returned to unavailable receipt accounts.*

**OMB Circular A-11 (2004), Section 82-24, 25 - Program and Financing (Schedule P)**

## Entry Description

xx37 [type of authority] temporarily Amount of (1) account-specific rescissions; (2) across-the-board

reduced (-)reductions in budget authority (percentage or other) mandated in

appropriations law to be taken from more than one account, and

the agency head or other Executive Branch official is authorized

to distribute the reduction to affected accounts; and (3) budgetary

resources temporarily canceled by sequester ordered by the

President pursuant to the Balanced Budget and Emergency

Deficit Control Act of 1985 (G-R-H, P.L. 99-177).

*This line is copied into schedule N.*

*Amounts are not returned to the general fund of the Treasury but*

*are available for subsequent appropriation. Includes amounts*

*returned to unavailable receipt accounts. Use only in PY and*

*CY.*

xx38 unobligated balance temporarilyAmount of rescission of unobligated balances of prior year

reduced (-)budgetary resources.

*This line is copied into schedule N.*

*Amounts are not returned to the general fund of the Treasury but*

*are available for subsequent appropriation. Includes amounts*

*returned to unavailable receipt accounts. Use only in PY and CY.*

**YEAR 1**

1. To record exchange revenue from the public. Entries are made in the expenditure account only when an appropriation is made from the unavailable receipt account.  This scenario assumes that these receipts are distributed and offsetting on the Statement of Budgetary Resources. 

2. To record an appropriation, as reflected in an appropriations act, from an unavailable receipt account to an associated expenditure account.  Treasury processes a warrant. 

3.    To record a temporary reduction of new budget authority and fund balance in the trust or special fund expenditure account and to return the fund balance to the associated unavailable receipt account.  Treasury processes a warrant reducing fund balance in the expenditure account and increasing fund balance in the associated unavailable receipt account.

4.   To record apportionment and allotment of $5,500.

**PRECLOSING ADJUSTED TRIAL BALANCE**

**Closing Entries**

5.  To record consolidation of actual net-funded resources and to close revenue, expense and other financing source accounts to cumulative results of operations. 

6.  To record closing of unobligated balances to unapportioned authority in an unexpired account. 

**POST CLOSING TRIAL BALANCE**

**USSGL-2108    ReceiptExpenditure**

**Column 5**1010n/a5,500

**Column 11**4610n/a5,500

**Columns 4+5+6+7+8-9-10 = Column 11**

**Expenditure Account:  0+5,500+0+0+0-0-0 = 5,500**

**SF 133 Report on Budget Execution and Budgetary Resources/Statement of Budgetary Resources**

**Line 1**Budget authority

**Line 1A**Appropriations 4114E****6,000****

**Line 1D**Net transfers****       0

**Total Line 1**6,000

**Line 5**Temporarily not available pursuant to Public Law (-) 4387E  (500)

**Line 7**Total budgetary resources5,500

**Line 9A1**Balance, currently available 4610E   5,500

**Line 11**Total status of budgetary resources5,500

**Line 12**Obligated balance, net as of Oct 1          0

**Line 14**Obligated balance, net, end of period           0

**Line 15**Outlays      0

**Line 15A**Disbursements (+)        0

**Line 15B**Collections (-)      0

**SBR only**

**Line 15C**Subtotal      0

**Line 16**Less: Distributed Offsetting Receipts (5900E)         10,000

**Line 17**Net Outlays        (10,000)

**Schedule N Unavailable Collections**

0199 Balance, start of year0From prior year Schedule N, Line 0799

02XX Receipts10,000From Schedule R

0400 Total: balances & collections10,000SUM

05XX Appropriations, net (-) (5,500)From Schedule P, this scenario lines 4020/6020 and 4037/6037

0799 Balance, end of year  4,500SUM

**Schedule P Program and Financing**

2200      New budget authority (gross)5,500

2395Total new obligations       0

4020/6020 Appropriation (special fund) (4114E)6,000

4037/6037 Appropriation temporarily reduced (-) (4387E)  (500)

4300/6250 Appropriation (total)5,500

**Form and Content Balance SheetReceiptExpenditureTotal**

Assets 

Intragovernmental

1. Fund balance with Treasury (1010E)4,5005,50010,000

15. Total assets4,5005,50010,000

Net Position

30. Cumulative results of operations (3310E)4,5005,50010,000

31.  Total net position4,5005,50010,000

32. Total liabilities and net position4,5005,50010,000

**Form and Content Statement of Net Cost ReceiptExpenditureTotal**

Program Costs

1. Intragovernmental gross costs

5.   Less:  Earned rev f/ public (5900E) 10,0000 10,000

6.   Net costs with the public(10,000)0(10,000)

7.   Total net cost(10,000)0(10,000)

10.  Net Cost of Operations(10,000)0(10,000)

**Form and Content Statement of Changes in Net Position**

**Receipt      Expenditure         Total**

**CumResUnexApCumResUnexApCumResUnexAp**

8.  Nonexchange revenue 

10. Transfers-in/out w/out reimbursement

(5740E, 5745E) (5,500)       0   5,5000            0      0

16. Total Financing Sources (5,500)0   5,5000            0      0 

17. Net Cost of Operations         (10,000)0          00  (10,000)      0  

18. Ending Balances     4,5000   5,5000   10,000                0 

**Form and Content Statement of FinancingReceiptExpendTotal**

1. Obligations incurred           00          0

3. Obligations net of offsetting collections & recoveries (1-2)           00          0

4. Less: Offsetting receipts (5900E)1    10,0000 10,000

5. Net Obligations(3-4)(10,000)0(10,000)

11. Total resources used to finance activities(5+10) (10,000)0(10,000)

18. Total resources used to finance the net

Cost of operations(11-17)(10,000)0(10,000)

30. Net Cost of Operations (18+29)(10,000)0(10,000)

**YEAR 2**

7.  To record a temporary reduction of prior-year authority and fund balance in the trust or special fund expenditure account

     and to return the fund balance to the associated unavailable receipt account.  Treasury processes a warrant reducing fund balance      

     in the expenditure account and increasing fund balance to the associated unavailable receipt account.

8.  To record apportionment and allotment of $3,000.

**PRECLOSING ADJUSTED TRIAL BALANCE**

**Closing Entries.**

9.  To record consolidation of actual net-funded resources and to close revenue, expense and other financing source accounts to cumulative results of operations. 

10. To record closing of unobligated balances to unapportioned authority in an unexpired account.   

**POST CLOSING TRIAL BALANCE**

**USSGL-2108    ReceiptExpenditure**

**Column 5**1010n/a5,200

**Column 11**4450, 4610n/a5,200

**Columns 4+5+6+7+8-9-10 = Column 11**

**Expenditure Account:  0+5,200+0+0+0-0-0 = 2,200+3,000**

**SF 133 Report on Budget Execution and Budgetary Resources/Statement of Budgetary Resources**

**Line 2**Unobligated balance

**Line 2A**Brought forward, October 1 4201B5,500

**Total Line 2**5,500

**Line 5**Temporarily not available pursuant to Public Law (-) 4388E (300)

**Line 7**Total budgetary resources5,200

**Line 9**Unobligated balance

**Line 9A1**Apportioned, balance currently available 4610E   3,000

**Line 10**Unobligated balance not available

**Line 10C**Other 4450E2,200

**Line 11**Total status of budgetary resources5,200

**Line 12**Obligated balance, net as of Oct 1          0

**Line 14**Obligated balance, net, end of period           0

**Line 15**Outlays      0

**Line 15A**Disbursements (+)        0

**Line 15B**Collections (-)      0

**SBR only**

**Line 15C**Subtotal      0

**Line 16**Less: Distributed Offsetting Receipts1                  0

**Line 17**Net Outlays                  0

**Schedule N Unavailable Collections**

0199 Balance, start of year4,500From prior year Schedule N, Line 0799

02XX Receipts         0From Schedule R

0400 Total: balances & collections  4,500SUM

05XX Appropriations, net (-)     300From Schedule P lines 4037/6037

0799 Balance, end of year  4,800 SUM

**Schedule P Program and Financing**

2140Unobligated bal carried fwd, start of year (4201B)5,500

2395Total new obligations       0

4038/6038 Unobligated bal. temporarily reduced (-) (4388E)  (300)

4300/6250 Appropriation, total5,200

**Form and Content Balance SheetReceiptExpenditureTotal**

Assets 

Intragovernmental

1. Fund balance with Treasury (1010E)4,8005,20010,000

15. Total assets4,8005,20010,000

Net Position

30. Cumulative results of operations (3310E)4,8005,20010,000

31.  Total net position4,8005,20010,000

32. Total liabilities and net position4,8005,20010,000

**Form and Content Statement of Net Cost ReceiptExpenditureTotal**

Program Costs

2. Intragovernmental gross costs

5.   Less:  Earned rev f/ public (5900E)00 0

6.   Net costs with the public00 0

7.   Total net cost00 0

10.  Net Cost of Operations00 0

**Form and Content Statement of Changes in Net Position**

**Receipt      Expenditure         Total**

**CumResUnexApCumResUnexApCumResUnexAp**

 1. Beginning Balances (3310B)4,500      0        5,5000          10,000      0  

 3. Beginning Balances, as adjusted4,5000        5,5000          10,000      0

10. Transfers-in/out w/out reimbursement

(5740E, 5745E)   300       0         (300)0           0      0

16. Total Financing Sources   300 0         (300)0           0      0

17. Net Cost of Operations                00              00           0      0  

18. Ending Balances  4,8000       5,2000          10,000         0 

**Form and Content Statement of FinancingReceiptExpendTotal**

1. Obligations incurred000

3. Obligations net of offsetting collections & recoveries (1-2)000

4. Less: Offsetting receipts1  000

5. Net Obligations(3-4)000

11. Total resources used to finance activities 000

19. Total resources used to finance the net

Cost of operations(11-17)000

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

� Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 t equal distributed offsetting receipts on the Statement of Financing, Line 4.

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.

1 Form and Content Bulletin 01-09 requires distributed offsetting receipts on SBR, Line 16 equal distributed offsetting receipts on the Statement of Financing, Line 4.

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