Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 1 of 14 Approved February 14, 2002 Board Meeting

This scenario addresses invested available trust TAFS with unobligated funds not subject to 

apportionment and excludes the Treasury managed Trust funds. It displays use of USSGL account 4382 -

Rescission – New Budget Authority - Special and Trust TAFS Designated by Treasury as Available.

 USSGL account 4386 - Authority Permanently Unavailable for Obligation Pursuant to Public Law - Special and Trust TAFS designated 

by Treasury as Available must be used in place of USSGL 4382 if OMB directs agencies to report rescissions as reductions in the SF133 line 6E and the corresponding lines of the Schedule P. USSGL 4383 – Rescission – Prior Year – Special and Trust TAFS 

designated by Treasury as Available may also be used with this scenario since there can be unobligated balances at year-end. USSGL 

accounts 4382, 4383 and 4386 will be available for use in FY 2003. USSGL account 4384 will be available for use in FY 2002.

 

YEAR 1

1. Record appropriated receipts from Federal sources into a trust fund. The receipts are deposited into an 

available trust fund receipt account, and are automatically credited to the corresponding expenditure account. 

(TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

10,000

10,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000

2. Record the immediate investment of the receipts in US Treasury Security at par value. (TC B124) 

Budgetary

No entry.

Proprietary

1610 Investments in US Treas Sec iss by PD

1010 Fund Balance with Treasury

10,000

10,000
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 2 of 14 Approved February 14, 2002 Board Meeting

3. Record an enacted rescission of $500. (TC A135)

Budgetary

4620 Unobligated Funds not Subject to 

Apportionment

4382 Rescission – New Budget Authority 

Sp & Tr TAFS desig by Treas as Avail

500

500

Proprietary

No entry. 

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1

Budgetary

4114 Approp Trust or Special Fund Receipts

4382 Rescission – New Budget Authority - Sp & 

Tr TAFS desig by Treas as Available 

4620 Unobligated Funds not Subject to 

Apportionment

10,000

10,000

500

9,500

10,000

Proprietary

1610 Investments in US Treas Sec Iss by PD 

5800 Tax Revenue Collected

10,000

 0

10,000

10,000

10,000

Closing Entries

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

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

10,000

10,000

Proprietary

No entry. 
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 3 of 14 Approved February 14, 2002 Board Meeting

5. To reclassify the rescission. (TC F246)

Budgetary

4382 Rescission – New Budget Authority - Spec 

& Tr TAFS desig by Treas as Avail

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as avail

500

500

Proprietary

No entry. 

6. To record the closing of revenues and expenses to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

3310 Cumulative Results of Ops 

10,000

10,000

POST-CLOSING TRIAL BALANCE YEAR 1

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as avail

4620 Unobligated Funds Not Subject to Apport

10,000

10,000

500

9,500

10,000

Proprietary

1610 Invest in US Treas Sec iss by PD

3310 Cumulative Results of Operations

10,000

 0

10,000

10,000

10,000
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 4 of 14 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 1

Column 5 1010 0

Column 6 1610 10,000

Column 11 4382 500

4620 9,500

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

Fiscal Service: 0+0+10,000+0+0+0 = 500+9,500

SF 133 Report on Budget Execution and Budgetary Resources YEAR 1

Line Budget Authority

Line 1A Appropriations

4114E (10,000) 10,000

Total Line 1 10,000

Line 5 Temporarily not avail pursuant to P.L.

Line 6B Enacted rescissions (4382E) (500) 

Line 6E Pursuant to Public Law xxx-xxx

Line 7 Total budgetary resources 9,500

Line 9B Exempt from apportionment (4620E) 9,500

Line 11 Total status of budgetary resources 9,500
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 5 of 14 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 1

0199 Balance, start of year 0 From prior year Schedule N, Line 0799

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (10,000) From Sch P, this scenario lines 6026

0610 Unobligated balances Use if rescinded & cancelled - do not use in 

returned to receipts Sch N

0620 Reduction pursuant to Public Law 500 Schedule P rescission and reduction lines

0799 Balance, end of year 500

Schedule P Program and Financing YEAR 1

2200 New budget authority (gross) (line 6250) 9,500

2395 Total new obligations (-) (line 1000) 0

6026 Appropriation (trust fund) (4114E) 10,000

6035 Appropriation rescinded (-) (4382E) (500)

6250 Appropriation, (total) 9,500

7240 Obligated balance, soy 0

7310 Total new obligations (+) (line 1000) 0

7440 Obligated balance, eoy 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 9,500

9000 Outlays (net) 0 

9201 Total investments, soy: Federal securities (1610B) 0 

9202 Total investments, eoy: Federal securities (1610E) 10,000 
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 6 of 14 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 1

Assets 

Intragovernmental

2. Investments 1610E 10,000

6. Total Intragovernmental 10,000

15. Total assets 10,000

Net Position

30. Cumulative results of operations (3310E) 10,000

31. Total net position 10,000

32. Total liabilities and net position 10,000

Form and Content Statement of Net Cost YEAR 1

Program Costs

1. Intragovernmental gross costs

5. Less: Ernd rev f/ public (tax rev not on Net Cost) 0

6. Net costs with the public 0

7. Total net cost 0

10. Net Cost of Operations 0
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 7 of 14 Approved February 14, 2002 Board Meeting

Form and Content Statement of Changes in Net Position Receipt YEAR 1

CumRes UnexAp

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 10,000 0

 0 0 

16. Total Financing Sources 10,000 0

17. Net Cost of Operations 0 0 

18. Ending Balances 10,000 0 

Form and Content Statement of Financing YEAR 1

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 0

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

4. Less: Offsetting receipts (5800E) (10,000)

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

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 goods,

svcs & ben ordered but not yet provided (4801E-B) 0

14. Budgetary offsetting collections and receipts that do not affect net cost of operations

14b. Other (5800E) 10,000

17.Total resources used to finance items not 

part of the net cost of operations (12-16) 10,000

18.Total resources used to finance the net

Cost of operations (11-17) 0

30. Net Cost of Operations (18+29) 0
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 8 of 14 Approved February 14, 2002 Board Meeting

YEAR 2

1. To bring authority rescinded in prior-year (year 1) forward as current year authority. (TC A108) 

Budgetary

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as Available

4620 Unobligated Funds Not Subject to 

Apportionment

500

500

Proprietary

No entry.

2. Record appropriated receipts from Federal sources into a trust fund. The receipts are deposited into an 

available trust fund receipt account, and are automatically credited to the corresponding expenditure account. 

(TC A186) 

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

6,000

6,000

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

6,000

6,000

3. Record the immediate investment of the receipts in US Treas Security at par value. (TC B124) 

Budgetary

No entry.

Proprietary

1610 Investements in US Treas Sec iss by PD

1010 Fund Balance with Treasury

6,000

6,000
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 9 of 14 Approved February 14, 2002 Board Meeting

4. Record a current year (year 2) enacted rescission of $500. (TC A218)

Budgetary

4620 Unobligated Funds not Subject to 

Apportionment

4382 Rescission – New Budget Authority -

Sp & Tr TAFS desig by Treas as Avail

500

500

Proprietary

No entry. 

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Special Fund Receipts

4382 Rescission – New Budget Authority - Sp & 

Tr TAFS desig by Treas as Available 

4620 Unobligated Funds not Subject to 

Apportionment

10,000

6,000

16,000

500

15,500

16,000

Proprietary

1610 Investments in US Treas Sec Iss by PD 

3310 Cumulative Results of Operations

5800 Tax Revenue Collected

16,000

 0

16,000

10,000

6,000

16,000

Closing Entries

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

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Sp Fd Receipt

6,000

6,000

Proprietary

No entry. 
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 10 of 14 Approved February 14, 2002 Board Meeting

6. To reclassify the rescission. (TC F246)

Budgetary

4382 Rescission – New Budget Authority - Spec 

& Tr TAFS desig by Treas as Avail

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as avail

500

500

Proprietary

No entry. 

7. To record the closing of revenues and expenses to cumulative results of operations. (TC F228)

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

3310 Cumulative Results of Ops 

6,000

6,000

POST-CLOSING TRIAL BALANCE YEAR 2

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as avail

4620 Unobligated Funds Not Subject to Apport

16,000

16,000

500

15,500

16,000

Proprietary

1610 Invest in US Treas Sec iss by PD

3310 Cumulative Results of Operations

16,000

 0

16,000

16,000

16,000
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 11 of 14 Approved February 14, 2002 Board Meeting

SF-2108 YEAR 2

Column 5 1010 0

Column 6 1610 16,000

Column 11 4382 500

4620 15,500

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

Fiscal Service: 0+0+16,000+0+0+0 = 500+15,500

SF 133 Report on Budget Execution and Budgetary Resources YEAR 2

Line Budget Authority

Line 1A Appropriations

4114E+4384E-B(6,000+(0-(500)) 6,500

Total Line 1 6,500

Line 2A Unobligated balance, beginning of period

(4201B+4384B) (10,000+(500)) 9,500

Line 5 Temporarily not avail pursuant to P.L.

Line 6B Enacted rescissions (4382E) (500) 

Line 6E Pursuant to Public Law xxx-xxx

Line 7 Total budgetary resources 15,500

Line 9B Exempt from apportionment (4620E) 15,500

Line 11 Total status of budgetary resources 15,500
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 12 of 14 Approved February 14, 2002 Board Meeting

Schedule N Unavailable Collections YR 2

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

02XX Receipts 6,000 From Schedule R

0400 Total: balances & collections 6,500 SUM

05XX Appropriations (-) (6,500) From Sch P, this scenario lines 6026

0610 Unobligated balances Use if rescinded & cancelled - do not use in 

returned to receipts Sch N

0620 Reduction pursuant to Public Law 500 Schedule P rescission and reduction lines

0799 Balance, end of year 500

Schedule P Program and Financing YEAR 2

2140 Unob bal carried fwd, start of year (+) (4201B+4384B) (10,000+(500)) 9,500

2200 New budget authority (gross) (line 6250) 6,000

2390 Total budgetary resources available for obligation 15,500

2395 Total new obligations (-) (line 1000) 0

2440 Unob bal end of year 15,500

6026 Appropriation (trust fund) (4114E+4384E-B) (6,000+(0-(500)) 6,500

6035 Appropriation rescinded (-) (4382E) (500)

6250 Appropriation, (total) 6,000

7240 Obligated balance, soy 0

7310 Total new obligations (+) (line 1000) 0

7440 Obligated balance, eoy 0

8700 Total outlays (gross) 0

8900 Budget authority (net) 15,500

9000 Outlays (net) 0 

9201 Total investments, soy: Federal securities (1610B) 10,000 

9202 Total investments, eoy: Federal securities (1610E) 16,000 
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 13 of 14 Approved February 14, 2002 Board Meeting

Form and Content Balance Sheet YEAR 2

Assets 

Intragovernmental

2. Investments 1610E 16,000

6. Total Intragovernmental 16,000

15. Total assets 16,000

Net Position

30. Cumulative results of operations (3310E) 16,000

31. Total net position 16,000

32. Total liabilities and net position 16,000

Form and Content Statement of Net Cost YEAR 2

Program Costs

2. Intragovernmental gross costs

5. Less: Ernd rev f/ public (tax rev not on Net Cost) 0

6. Net costs with the public 0

7. Total net cost 0

10. Net Cost of Operations 0
Scenario IIA - Special/Trust Fund Rescissions

Available Receipt TAFS Automatically Appropriates to Expenditure TAFS 

Corresponds to Trust Fund Guide Scenario IV - Trust Fund Investments

Appropriation Rescinded but not Cancelled

Page 14 of 14 Approved February 14, 2002 Board Meeting

Form and Content Statement of Changes in Net Position Receipt YEAR 2

CumRes UnexAp

1. Beginning balances (3310B) 10,000 0

2. Prior period adjustments 0 

3. Beginning balances, as adjusted 10,000 0

Budgetary Financing Sources:

8. Nonexchange revenue (5800E) 6,000 0

 0 0 

16. Total Financing Sources 16,000 0

17. Net Cost of Operations 0 0 

18. Ending Balances 16,000 0 

Form and Content Statement of Financing YEAR 2

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 0

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

4. Less: Offsetting receipts (5800E) (6,000)

5. Net Obligations (3-4) 6,000

11. Total resources used to finance activities 6,000

Resources used to finance items not part of the net cost of operations:

12. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0

14. Budgetary offsetting collections and receipts that do not affect net cost of operations

14b. Other (5800E) 6,000

17.Total resources used to finance items not 

part of the net cost of operations (12-16) 6,000

18.Total resources used to finance the net

Cost of operations (11-17) 0

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