Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 1 of 10

This scenario illustrates a Transfer Out Entity with USSGL 4225 Appropriation Trust Fund Expenditure

Transfers - Receivable.

Debit Credit

Budgetary

4201

4450

 - -

Total 0 0

Proprietary

1010

3310

 - -

Total 0 0

Current Year Activity Transactions

1. To record the Federal fund receivable for a trust fund expenditure transfer. (TC A258)

Budgetary Entry

DR 4225 Appropriation Trust Fund Expenditure Transfers - 6,000

Receivable

CR 4450 Unapportioned Authority 6,000

Proprietary Entry

DR 1335 Expenditure Transfers Receivable 6,000

CR 5750 Expenditure Financing Sources - 

 Transfers-In 6,000

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a 

particular transfer or provide general transfer authority within specified limits. These transfers occur for a variety of 

reasons, such as reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 

20.4j explains budgetary reporting of such transfers and describes the basic types of transfers as being either 

expenditure or non-expenditure.

Transfer Out Entity

Beginning Trial Balances
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 2 of 10

Transfer Out Entity

Budgetary Entry

DR 4450 Unapportioned Authority 2,000

CR 4510 Apportionments 2,000

DR 4510 Apportionments 2,000

CR 4610 Allotments - Realized Resources 2,000

DR 4610 Allotments - Realized Resources 2,000

CR 4801 Undelivered Orders - Obligations, Unpaid 2,000

Proprietary Entry

None

Debit Credit

Budgetary

4225 6,000

4450 4,000

4801 2,000

Total 6,000 6,000

Proprietary

1335 6,000

5750 6,000

Total 6,000 6,000

Transfer Transactions

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 2,000

CR 4195 Transfer of Obligated Balances 2,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 2,000

CR 1010 Fund Balance With Treasury 2,000

Trial Balance Before Transfer 

2. To record apportionment, allotment and current-year undelivered orders without an advance. (TC A116, A120, 

B204)

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (TC A253) (Accomplished via SF 1151)
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 3 of 10

Transfer Out Entity

Budgetary Entry

DR 4450 Unapportioned Authority 4,000

CR 4170 Transfers - Current-Year Authority 4,000

Proprietary Entry

DR 5765 Nonexpenditure Financing Sources - Transfers-Out 4,000

CR 1010 Fund Balance With Treasury 4,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 6,000

CR 4232 Appropriation Trust Fund Expenditure

 Transfers - Receivable - Transferred 6,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 6,000

CR 5765 Nonexpenditure Financing Sources - 

Transfer-Out 6,000

Budgetary Entry

None

Proprietary Entry

DR 5730 Financing Sources Transferred Out Without

 Reimbursement 6,000

CR 1335 Expenditure Transfers Receivable 6,000

Debit Credit

Budgetary

4170 4,000

4195 4,000

4225 6,000

4232 6,000

4801 2,000

4831 2,000

Total 12,000 12,000

Proprietary

5730 6,000

5750 6,000

Total 6,000 6,000

Pre-Closing (Adjusted) Trial Balances

T2. To record the transfer of unobligated balances. (TC A252) (Accomplished via SF 1151). For USSGL Account 

4170 the authority type attribute is 'S' Spending Authority from Offsetting Collections.

T3. To record the transfer of other budgetary resources receivable. (TC A284) (Accomplished via SF 1151)

T4. To record the transfer of proprietary receivables. (TC D808) (No SF 1151)
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 4 of 10

Transfer Out Entity

Closing Entries

C1. To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

 operations. (TC F228)

Proprietary Entry

DR 5750 Expenditure Financing Sources - Transfers-In 6,000

DR 3310 Cumulative Results of Operations 6,000

DR 3310 Cumulative Results of Operations 6,000

CR 5730 Financing Sources Transferred Out Without

 Reimbursement 6,000

C2. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 4,000

CR 4201 Total Actual Resources - Collected 4,000

DR 4201 Total Actual Resources - Collected 4,000

CR 4195 Transfer of Obligated Balances 4,000

C3. To record the closing of budgetary resources transferred back to the appropriate corresponding USSGL 

 account (TC F265).

Budgetary Entry

DR 4232 Appropriation Trust Fund Expenditure

 Transfers - Receivable - Transferred 6,000

CR 4225 Appropriation Trust Fund Expenditure

 Transfers - Receivable 6,000

C4. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid unexpended 

 obligations (TC F226).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 2,000

CR 4831 Undelivered Orders - Obligations 

Transferred, Unpaid 2,000
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 5 of 10

Transfer Out Entity

Debit Credit

Budgetary

4201 - -

4450 - -

Total - -

Proprietary

1010 - -

3310 - -

Total - -

Budgetary Resources

1. Budget authority:

d. Net transfers, current year authority(+ or -) 4170E (4,000)

3. Spending authority from offsetting collections (gross):

d. Transfers from Trust Funds

2. Anticipated 4225 E-B (6000 - 0) 6,000

7. Total Budgetary Resources 2,000

Status of Budgetary Resources

8. Obligations incurred

b. Reimbursable

1. Category A 4801E-B (2000 - 0) 2,000

11. Total Status of Budgetary Resources 2,000

Relation of Obligation to Outlays

12. Obligated balance, net as of October 1 

13. Obligated balance, transferred, net (+ or -) 4831E, 4232E 4,000

14. Obligated balance, net, end of period:

a. Accounts receivable(-) 4225E, 4232E (6,000 - 6,000) 0

c. Undelivered orders(+) 4801E, 4831E (2,000 - 2,000) 0

15. Outlays:

a. Disbursements(+) 0

b. Collections(-) 0

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

0 + 0 = 2,000 - 6,000 + 0 + 4,000 - 0

0 = 0

SF133 Report On Budget Execution

Post-Closing Trial Balance

This number is positive because 

accounts receivable and unfilled 

customer orders is greater than 

accounts payable and 

undelivered orders.

4831 E (2,000)

4232 E 6,000

 4,000
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 6 of 10

Transfer Out Entity

USSGL 2108 Yearend Closing Statement

1 2 5 7 9 11

Treasury 

Approp. 

Fund 

Symbol

Preclosing 

Unexpend. 

Balance - 

Treasury 

Supplied

Postclosing 

Unexpended 

Balance

Reimbursements 

Earned and 

Refunds

Undelivered 

Orders and 

Contracts

Unobligated 

Balance

XXXXXXXX - - -

1010E 4225 E 4801 E 4450 E

4232 E 4831 E

Calc: 5 + 6 + 7 + 8 - 9 - 10 = 11

4225E 6,000

4232E (6,000)

 0

4801E 2,000

4831E (2,000)

 0
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 7 of 10

Transfer Out Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B) 2,000

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) 0

2200 New budget authority (gross) (sum 4000 to 6990) 2,000

2221 Unobligated balance transferred to other accounts (-) (4190E) 0

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 2,000

2395 Total new obligations (-) (same as line 1000, opp sign) -2,000

2440 Unob bal CF, end of yr (+) (4510E) 0

New Budgetary Authority (Gross), Detail[1]

6800 Spend auth from off collections (cash) (+) 0

6810 Chg in uncoll cust pyts fr Fed srcs (unexp) (4225E-B) 6,000

6861 Transferred to other accounts (-) (4170E "S") -4,000

6890 Spending auth from offsetting collections (total discretionary) (+) (sum 6800..6885) 2,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B) 0

7310 Total new obligations (+) (line 1000) 2,000

7320 Total outlays (gross) (-) 0

7331 Obligated bal transf'd to other accounts (-) (4831E, 4232E) 4,000

7400 Change in uncoll cust pyts for Fed sources (unexp) (sum 6810 and 6910, opp sign) -6,000

7440 Obligated bal, end of year (+) (4225E, 4232E, 4801E, 4831E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) 0

8700 Total outlays (gross) (+) (sum 8690..8698) 0

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) 0

8840 Non-Federal sources (-) 0

8845 Offsetting governmental collections (from non-Federal sources) (-) 0

8890 Total offsetting collections (cash) (-) (sum 8800..8845) 0

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 and 6910) -6,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) -4,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 0

[1] For purposes of this scenario, budget authority is classified as discretionary.

Program and Financing Schedule (P&F)

See SF 133, line 13

Results from transfers-out of 

Spending Authority from 

Offsetting Collections.

See SF 133, line 8b1

4225E (6,000)

4232E 6,000

4801E 2,000

4831E (2,000)

 0
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 8 of 10

Transfer Out Entity

 

Intragovernmental:

1 Fund balance with Treasury

6 Total Intragovernmental -

9 Accounts receivable

15 Total Assets -

20 Accounts Payable

27 Total Liabilities -

28 Commitments and contingencies

29 Unexpended appropriations

30 Cumulative results of operations

31 Total Net Position -

32 Total Net Position and Liabilities -

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public -

5 Less: Earned revenues from the public -

6 Net cost with the public -

7 Total net costs -

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations -

11 Transferred Operations:

12 Cost of Transferred Operations 6100E -

13 Less Exchange Revenue from Transferred Operations 5200E -

14 Net Cost of Transferred Operations -

15 Net Cost -

Assets 

Liabilities

Net Position

Program Costs

Consolidated Balance Sheet

Statement of Net Cost
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 9 of 10

Transfer Out Entity

Cumulative 

Results of 

Ops. Unexpend. Approp.

1. Beginning balances 3310B -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

10. Transfers in/out without reimbursements(+ or-) 5750E 6,000

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5730E (6,000)

16. Total Financing Sources -

17. Net Cost of Operations -

18. Ending Balances -

Statement of Financing

1 Obligations Incurred 4801E-B 2,000

2 Less: Spending Authority from offsetting coll &recoveries 4225E-B 6,000

3 Obligations net of offsetting collections and recoveries (4,000)

4 Less: Offsetting Receipts

5 Net obligations (4,000)

7 Transfers in/out without reimbursement (+/-) 5730E (6,000)

10 Net other resources used to finance activities (6,000)

11 Total resources used to finance activities (10,000)

Resources Used to Finance Items Not Part of the Net Cost of Operations

12 Change in budgetary resources obligated for good services and 

benefits ordered but not yet provided (+/-) 4801E-B (2,000 - 0) 2,000

16 Other Resources or Adjustments 5730E, 5750E (-6,000 + -6,000) (12,000)

17 Total resources used to finance items not part of the Net Cost of 

 Operations (10,000)

18 Total resources used to finance the Net Cost of Operations -

30 Net cost of Operation -

Resources Used to Finance Activities

Statement of Changes in Net Position

Agrees with SF 133, line 8b1

Agrees with

 SF 133, line 3d2

Agrees with 

Changes in Net 

Position, line 13
Effective FY 2004

Transfer of USSGL Account 4225

Date 08/11/03 10 of 10

Transfer Out Entity

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Burea of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - appropriation transfer 4,000.00 TAFS - appropriation transfer 4,000.00

4170 = 4,000

TAFS - balance transfer (4,000.00) TAFS - balance transfer (4,000.00)

4831 = 2,000

4232 = (6,000)

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)