Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Page 1 of 15 April 2006

(This scenario follows FY 2006 crosswalks (fiscal 2005 P& F), as published in TFM S2-06-01)

Background

Nonexpenditure transactions are defined as transactions that do not represent payments for goods and services, but serve only to adjust amounts available in 

accounts. They include transfers of appropriations (based on appropriation warrants), which increase or decrease appropriation amounts between appropriation 

and fund accounts as a result of legislation. These transfers must be authorized by law and are accomplished via SF 1151: Nonexpenditure Transfer (NET) 

Authorization.1

Nonexpenditure transfers must occur within the same fund group. That is, any transfer that occurs between funds within the Federal fund group2 (i.e. transfers 

between general, special and revolving funds) is to be classified as nonexpenditure. Likewise, any transfer between two trust funds is to be classified as 

nonexpenditure.

There are four main groups of nonexpenditure transfers. These groups are:

• Appropriation Transfers

• Balance Transfers

• Reappropriation Transfers, and

• Capital Transfers.

Treasury Financial Manual (TFM) Volume 1, Part 2, Chapter 2000, Appendix 3 as amended by TFM Bulletin 2006-03 provides specific information about the 

transfer types and the associated USSGL accounts. This information can be found on the Fiscal Service website at the following addresses: 

http://tfm.fiscal.treasury.gov/v1.html.

For nonexpenditure transfers of budget authority between Treasury Appropriation Fund Symbols (TAFS), the "Transfer From" entity will determine the source of 

funds being transferred and record a proprietary USSGL account that designates the funding as being derived from either3

: 

• Unexpended appropriations from general fund resources not earmarked by law for a specific purpose - USSGL account 3103, 

“Unexpended Appropriations - Transfers-Out,” or 

• Financing sources that impact cumulative results of operations - USSGL account 5765, “Nonexpenditure Financing Sources - Transfers 

Out.”

 1 TFM Vol. I Part 2 - Chapter 2000 2 As defined in the Analytical Perspectives of the Budget of the U.S. Government, Chapter 15. 3 TFM Supplement, Section III
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Page 2 of 15 April 2006

The "Transfer To" entity must use a propriety USSGL account that corresponds to the proprietary USSGL account used by the "Transfer From" 

entity. USSGL account 3102, “Unexpended Appropriations - Transfers-In” corresponds to USSGL account 3103. USSGL account 5755, 

“Nonexpenditure Financing Sources - Transfers In” corresponds to USSGL account 5765. Failure of both entities to record the matching 

proprietary USSGL account category (3102/3103 or 5755/5765) will result in agency-wide and/or Government-wide elimination discrepancies.

There may be mixed funding in a single TAFS. The net position of a TAFS may be a mix of:

• Unexpended appropriations derived from general fund resources not earmarked by law for a specific purpose, and

• Financing sources such as Economy Act revenue, which impact cumulative results of operations.

Overview

The following concepts apply:

• All activity between the two TAFS represented is independent except for the NET transfer activity. Related activity is presented in shaded text.

• The transferring agency and receiving agency have legislative authority to make and accept the subject transfers.

• The scenario is not all inclusive of the different types of revenues and/or expenses that may be recorded. The intent is to illustrate the main concepts 

through basic transactions. Refer to Section III, Accounting Transactions, of TFM S2-06-01 (as updated) for a complete listing of USSGL accounts that 

may be recorded. Section III is located on the USSGL Web site (https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm). 

• Budgetary and financial reports reflect the pertinent lines to be reported based on the main concepts illustrated. For full presentations of the reports and line 

descriptions, refer to the appropriate authoritative guidance (i.e. OMB Circular A-136: Financial Reporting Requirements, OMB Circular No. A-11: 

Preparing, Submitting, and Executing the Budget, Treasury Financial Manual references).

• The Treasury Appropriation Symbols in this scenario are for example only. These symbols were not valid symbols found in the Federal Account Symbols 

and Titles (FAST) book dated September 2005.

• This scenario does not display information specific to Earmarked Funds as defined by FASAB.

• The Budget Enforcement Act category for the programs in this scenario is presumed to be discretionary.
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Page 3 of 15 April 2006

USSGL Accounts Used in Scenario

Budgetary Proprietary

4114 Appropriated Trust or Special Fund Receipts 1010 Fund Balance with Treasury

4119 Other Appropriations Realized 3100 Unexpended Appropriations – Cumulative

4170 Transfers – Current Year Authority 3101 Unexpended Appropriations - Appropriations Received

4201 Total Actual Resources – Collected 3107 Unexpended Appropriations - Used

4620 Unobligated Funds Exempt From Apportionment 3310 Cumulative Results of Operations

4902 Delivered Orders – Obligations, Paid 5700 Expended Appropriations

5755 Nonexpenditure Financing Sources Transfers-In 

5765 Nonexpenditure Financing Sources – Transfers-Out

5900 Other Revenue

6100 Operating Expenses/Program Costs
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 4 of 15 April 2006

1. To record non-exchange revenue that is immediately available for 

obligation. (TC A186) 

Budgetary

 4114 Appropriated Trust or Special Fund Receipts 100,000

4620 Unobligated Funds Exempt From Apportionment 100,000

Proprietary

1010 Fund Balance with Treasury 100,000

5900 Other Revenue 100,000 

1. N/A

2. N/A 2. To record the enactment of appropriations. (TC A104)

Budgetary

4119 Other Appropriations Realized 75,000

4620 Unobligated Funds Exempt From Apportionment 75,000

Proprietary

1010 Fund Balance with Treasury 75,000

3101 Unexpended Appropriations - Appropriations

Received 75,000

3. To record a nonexpenditure transfer-out. Special fund 36X5222 

records a GWA NET application transfer of current budget year 

authority and indicates in the comment field on the nonexpenditure

transaction that the source of funds is other financing sources. 

Transfer partner is revolving fund 69X0160 – Partner Code 69. (TC 

A252) Reference Attachment 1 for example of GWA NET application 

nonexpenditure transfer transaction.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 60,000

 4170 Transfers – Current Year Authority 60,000

 Proprietary Entry

 5765 Nonexpenditure Financing Sources – Transfers-Out 60,000

1010 Fund Balance With Treasury 60,000

3. To record a nonexpenditure transfer-in. General fund 69X0160

reflects the GWA NET application transfer of current year budget 

authority from special fund 36X5222 – Partner Code 36. The transfer 

agency indicates in the comment field of the transactions that the 

source of funds is other financing sources. (TC A250) Reference 

Attachment 1 for example of GWA NET application nonexpenditure 

transfer transaction. 

 

 Budgetary Entry

4170 Transfers – Current-Year Authority 60,000

4620 Unobligated Funds Exempt From Apportionment 60,000

 Proprietary Entry

 1010 Fund Balance With Treasury 60,000

5755 Nonexpenditure Financing Sources Transfers-In 60,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 5 of 15 April 2006

4. N/A 4a. To record payment and disbursement of funds from unexpended 

appropriations. (B107) Use FACTSII “D” for Direct domain value 

for the Reimb attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 30,000

4902 Delivered Orders – Obligations, Paid 30,000

 Proprietary Entry

6100 Operating Expenses/Program Costs 30,000

1010 Fund Balance With Treasury 30,000

4b. To record appropriations used. (B134) 

Budgetary Entry

None

Proprietary Entry

3107 Unexpended Appropriations - Used 30,000

5700 Expended Appropriations 30,000

5. To record payment and disbursement of other financing sources.

(B107) Use FACTSII “D” for Direct domain value for the Reimb 

attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 10,000

4902 Delivered Orders – Obligations, Paid 10,000

Proprietary Entry

6100 Operating Expenses/Program Costs 10,000

 1010 Fund Balance With Treasury 10,000

5. To record payment and disbursement of other financing sources. 

(B107) Use FACTSII “D” for Direct domain value for the Reimb 

attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 40,000

4902 Delivered Orders – Obligations, Paid 40,000

 Proprietary Entry

6100 Operating Expenses/Program Costs 40,000

 1010 Fund Balance With Treasury 40,000

Pre-Closing Adjusting Entries Pre-Closing Adjusting Entries

N/A N/A
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 6 of 15 April 2006

 

Closing Entries Closing Entries

C1. To record the consolidation of actual net funded resources. (TC F204)

 Budgetary Entry

4170 Transfers – Current Year Authority 60,000

4201 Total Actual Resources – Collected 40,000

4114 Appropriated Trust or Special Fund Receipts 100,000 

 Proprietary Entry

None

C1. To record the consolidation of actual net funded resources. (TC 204)

 

Budgetary Entry

4201 Total Actual Resources – Collected 135,000

 4119 Other Appropriations Realized 75,000

4170 Transfers – Current Year Authority 60,000

Proprietary Entry

None

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4114 

4170 

4620 

4902

Totals

PROPRIETARY

1010 

5765

5900

6100

Totals

100,000

0

100,000

30,000

60,000

10,000

100,000

60,000

30,000

10,000

100,000

100,000

0

100,000

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4119

4170

4620 

4902

Totals

PROPRIETARY

1010 

3101

3107

5700

5755

6100

Totals

 

 75,000

60,000

0 

135,000

65,000

30,000

70,000

165,000

65,000

70,000

135,000

75,000

30,000

60,000

0

165,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 7 of 15 April 2006

C2. To record the closing of paid delivered orders to unexpended 

appropriations. (TC F214)

 Budgetary Entry

4902 Delivered Orders – Obligations, Paid 10,000

4201 Total Actual Resources - Collected 10,000

Proprietary Entry

None

C2. To record the closing of paid delivered orders to unexpended 

appropriations. (TC F214)

Budgetary Entry

4902 Delivered Orders – Obligations, Paid 70,000

4201 Total Actual Resources - Collected 70,000

Proprietary Entry

None

C3. To record the closing of revenue, expense, and other financing source 

accounts to cumulative results of operations. (TC F228)

Budgetary Entry

None

Proprietary Entry

5900 Revenue From Goods Sold 100,000

3310 Cumulative Results of Operations 30,000

5765 Nonexpenditure Financing Sources – Transfer-Out 60,000

6100 Operating Expenses/Program Costs 10,000

C3. To record the closing of revenue, expense, and other financing 

source accounts to cumulative results of operations. (TC F228)

Budgetary Entry

None

Proprietary Entry

5700 Expended Appropriations 30,000

5755 Nonexpenditure Financing Sources – Transfer-In 60,000

3310 Cumulative Results of Operations 20,000

6100 Operating Expenses/Program Costs 70,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 8 of 15 April 2006

C4. To record the closing of fiscal-year activity to unexpended 

appropriations. (TC F233)

Budgetary Entry

None

Proprietary Entry

None

C4. To record the closing of fiscal-year activity to unexpended 

appropriations. (TC F233)

Budgetary Entry

None

Proprietary Entry

3101 Unexpended Appropriations – Appropriations 

Received 75,000

3100 Unexpended Appropriations – Cumulative 45,000

3107 Unexpended Appropriations – Used 30,000

POST-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4201 

4620 

Totals

PROPRIETARY

1010 

3100

3310

Totals

 

 65,000

0 

65,000

65,000

0

65,000

65,000

65,000

45,000

20,000

65,000

POST-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4201 

4620 

Totals

PROPRIETARY

1010 

3310

Totals

30,000

0

30,000

30,000

0

30,000

30,000

30,000

30,000

30,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 9 of 15 April 2006

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

3. Budget authority:

A. Appropriation (4114E) 100,000

4. Nonexpenditure transfers, net:

A. Actual transfers, budget authority (4170E) (60,000)

7. Total budgetary resources 40,000

8. Obligations Incurred:

A. Direct: (4902E) 10,000

9. Unobligated balance:

B. Exempt from apportionment (4620E) 30,000

11. Total status of budgetary resources 40,000

12. Obligated balance, net:

12A. Unpaid obligations, brought forward, October 1 (+) 0

12B. Uncollected customer payments from Federal sources, 

brought forward, October 1 (-) 0

13. Obligations incurred (+) (4902E) 10,000

14. Gross outlays (-) (4902E) (10,000)

18C. Total, unpaid obligated balance, end of pd, net 0

19A Gross outlays (+) (4902E) 10,000

19B Offsetting collections (-) 0

USSGL 2108: Year-End Closing Statement

Column 5 Post-closing Unexpended Balance (1010E) 30,000

Column 11 Unobligated Funds Exempt from Apportionment

 (4620E) 30,000

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

3. Budget authority:

A. Appropriation (4119E) 75,000

4. Nonexpenditure transfers, net:

A. Actual transfers, budget authority (4170E) 60,000

7. Total budgetary resources 135,000

8. Obligations Incurred:

A. Direct: (4902E) 70,000

9. Unobligated balance:

B. Exempt from apportionment (4620E) 65,000

11. Total status of budgetary resources 135,000

12. Obligated balance, net:

12A. Unpaid obligations, brought forward, October 1 (+) 0

12B. Uncollected customer payments from Federal sources, 

brought forward, October 1 (-) 0

13. Obligations incurred (+) (4902E) 70,000

14. Gross outlays (-) (4902E) (70,000)

18C. Total, unpaid obligated balance, end of pd, net 0

19A Gross outlays (+) (4902E) 70,000

19B Offsetting collections (-) 0

USSGL 2108: Year-End Closing Statement

Column 5 Post-closing Unexpended Balance (1010E) 135,000

Column 11 Unobligated Funds Exempt from Apportionment

 (4620E) 135,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 10 of 15 April 2006

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4902E) 70,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of yr (+) 0

2200 New budget authority (gross) (sum 4000 to 6990)(+) 135,000

2395 Total new oblig (-) (same as line 1000, opp sign) (70,000)

2440 Unob bal CF, end of yr (+) (4620E) 65,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

4000 Appropriation (special fund) (+) (4119E) 75,000

4200 Transferred from other accounts(+)(36X5222) (4170E) 60,000

4300 Appropriation (total disc) (+) (sum 4000 to 4200) 135,000

7000 Total new budget authority (gross) (-)

Calc (same as sum 4000..6990, excluding subtotals) 135,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) (same as line 1000) 70,000

7320 Total outlays (gross) (-) (4902E) 70,000

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (+) (4902E) 70,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 

2200 and 8800..8845, 8895, and 8896) 135,000

9000 Outlays (net) (+)

Calc (same as sum 8690..8698 minus 8800..8845) 70,000

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4902E) 10,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of yr (+) 0

2200 New budget authority (gross) (sum 4000 to 6990) (+) 40,000

2395 Total new oblig (-) (same as line 1000, opp sign) (10,000)

2440 Unob bal CF, end of yr (+) (4620E) 30,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

4020 Appropriation (special fund) (+) (4114E) 100,000

4100 Transferred to other accounts (-) (69X0160) (4170E) (60,000)

4300 Appropriation (total disc) (+) (sum 4000 to 4200) 40,000

7000 Total new budget authority (gross) (-)

Calc (same as sum 4000..6990, excluding subtotals) 40,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) (same as line 1000) 10,000

7320 Total outlays (gross) (-) (4902E) 10,000

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (+) (4902E) 10,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 

2200 and 8800..8845, 8895, and 8896) 60,000

9000 Outlays (net) (+)

Calc (same as sum 8690..8698 minus 8800..8845) 10,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 11 of 15 April 2006

OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 30,000

6. Total Intragovernmental Assets 30,000

15. Total Assets 30,000

Intragovernmental Liabilities

19. Total Intragovernmental Liabilities 0

27. Total Liabilities 0

Net Position

32. Cumulative Results of Operations – Other Funds (3310E) 30,000

33. Total Net Position 30,000

34. Total Liabilities/Net Position (calc 27+33) 30,000

Statement of Net Cost

Program Costs:

1. Gross Costs (6100E) 10,000

2. Less: Earned Revenues 0

3. Net Program Costs (calc 1-2) 10,000

4. Costs Not Assigned to Programs 0

5. Less: Earned Revenues Not Attributed to Programs 0

6. Net Cost of Operations (calc 3+4-5) 10,000

OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 135,000

6. Total Intragovernmental Assets 135,000

15. Total Assets 135,000

Intragovernmental Liabilities

19. Total Intragovernmental Liabilities 0

27. Total Liabilities 0

Net Position

30. Unexpended Appropriation – Other Funds (3100E) 75,000

32. Cumulative Results of Operations – Other Funds (3310E) 60,000

33. Total Net Position 135,000

34. Total Liabilities/Net Position (calc 27+33) 135,000

Statement of Net Cost

Program Costs:

1. Gross Costs (6100E) 70,000

2. Less: Earned Revenues 0

3. Net Program Costs (calc 1-2) 70,000

4. Costs Not Assigned to Programs 0

5. Less: Earned Revenues Not Attributed to Programs 0

6. Net Cost of Operations (calc 3+4-5) 70,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 12 of 15 April 2006

OMB Form and Content Statements

Statement of Changes in Net Position

Cum. Rslts Oper Unexp Appr.

1B. Beginning Balances, All other 0 0

2. Adjustments 0 0

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

Budgetary Financing Sources

8. Non-Exchange Revenue 

 B. All other funds (5400E) 100,000 0

10. Transfers-In/Out w/o Reimbursement (5765E) (60,000) 0

16. Total Financing Sources (calc 6..15) 40,000 0

17. Net Cost of Operation

B. All other funds 10,000 0

18. Net Change 

B. All other funds (calc 16-17) 30,000 0

19. Ending Balances

B. All other funds (calc ((3+16)-17)) 30,000 0

19. Total all funds (A + B) 30,000 0

OMB Form and Content Statements

Statement of Changes in Net Position

Cum Rslts Oper Unexp Appr.

1B. Beginning Balances, All other 0 0

2. Adjustments 0 0

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

Budgetary Financing Sources

4. Appropriations Received 

4B. All other funds (3101E) 0 75,000 

10. Transfers-In/out w/o Reimbursement (5755E) 60,000 0

16. Total Financing Sources (calc 6..15) 60,000 75,000

17. Net Cost of Operations

17 B. All other funds 40,000 30,000

18. Net Change

18B. All other funds (calc 16-17) 20,000 45,000

19. Ending Balances

19B. All other funds (calc ((3+16)-17)) 20,000 45,000

19. Total all funds (A+B) 20,000 45,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 13 of 15 April 2006

OMB Form and Content Statements

Statement of Budgetary Resources

3. Budget authority:

A. Appropriation (4114E) 100,000

4. Nonexpenditure transfers, net:

A. Actual transfers, budget authority (4170E) (60,000)

7. Total budgetary resources 40,000

8. Obligations Incurred:

A. Direct: (4902E) 10,000

9. Unobligated balance:

B. Exempt from apportionment (4620E) 30,000

11. Total status of budgetary resources 40,000

12C. Total, unpaid obligated balance, brought fwd, net 0

13. Obligations incurred (+) (4902E) 10,000

14. Gross outlays (-) (4902E) (10,000)

18C. Total, unpaid obligated balance, end of pd, net 0

19A Gross outlays (+) (4902E) 10,000

19B Offsetting collections (-) 0

19D Net outlays (19A-19B-19C) 10,000

OMB Form and Content Statements

Statement of Budgetary Resources

3. Budget authority:

A. Appropriation (4119E) 75,000

4. Nonexpenditure transfers, net:

A. Actual transfers, budget authority (4170E) 60,000

7. Total budgetary resources 135,000

8. Obligations Incurred:

A. Direct: (4902E) 70,000

9. Unobligated balance:

B. Exempt from apportionment (4620E) 65,000

11. Total status of budgetary resources 135,000

12C. Total, unpaid obligated balance, brought fwd, net 0

13. Obligations incurred (+) (4902E) 70,000

14. Gross outlays (-) (4902E) (70,000)

18C. Total, unpaid obligated balance, end of pd, net 0

19A Gross outlays (+) (4902E) 70,000

19B Offsetting collections (-) 0

19D Net outlays (19A-19B-19C) 70,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Special Fund (36X5222) General Fund (69X0160)

Page 14 of 15 April 2006

OMB Form and Content Statements

Statement of Financing

Budgetary Resources Obligated

1. Obligations Incurred 70,000

2. Less: Spending Auth. Offsetting Col. and Recov. 0

3. Obligations Net of Offsetting Col. and Recov. (calc 1-2) 70,000

4. Less: Distributed Offsetting Receipts (5400E) 0

5. Net Obligations (calc 3-4) 70,000

Other Resources

10. Net Other Resources Used to Finance Activities 0

11. Total Resources Used to Finance Activities (calc 5+10) 70,000

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

12. Change in Budgetary Resources Obligated for gds/srvcs 0

16. Other Resources or Adjustments to Net Obl. Resources

 That Do Not Affect Net Cost of Operations 0

17. Total Resources Used to Finance Items Not Part of

 Net Cost of Ops (calc 12..16) 0

18. Total Resources Used to Finance the Net Cost 

 of Operations (calc 11-17) 70,000

30. Net Cost of Operations (calc 18+29) 70,000

OMB Form and Content Statements

Statement of Financing

Budgetary Resources Obligated

1. Obligations Incurred 10,000

2. Less: Spending Auth. Offsetting Col. and Recov. 0

3. Obligations Net of Offsetting Col. and Recov. (calc 1-2) 10,000

4. Less: Distributed Offsetting Receipts (5400E) 0

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

Other Resources

10. Net Other Resources Used to Finance Activities 0

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

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

12. Change in Budgetary Resources Obligated for gds/srvcs 0

16. Other Resources or Adjustments to Net Obl. Resources

 That Do Not Affect Net Cost of Operations 0

17. Total Resources Used to Finance Items Not Part of

 Net Cost of Ops (calc 12..16) 0

18. Total Resources Used to Finance the Net Cost 

 of Operations (calc 11-17) 10,000

30. Net Cost of Operations (calc 18+29) 10,000
Nonexpenditure Transfers

Special Fund TAFS to a General Fund TAFS

(Transfer of Revenue)

Page 15 of 15 April 2006

Example of screen print from GWA NET Application

Transactions for Nonexpenditure Transfer Authorization

GWA Control Number: (D9731CC3-B1E3-442A- Current Status: STAR Posted

A285-986D7D46AF8B)

Transfer From: Transfer To:

Dept: Department of Veterans Affairs Dept: Department of Transportation

Bureau: Bureau:

Account Symbol: Amount: Account Symbol: Amount:

36X5222 20,000.00 69X0160 20,000.00

Transaction Date: mm/dd/yyyy Transfer FROM Total: 20,000.00

Effective Date: mm/dd/yyyy Transfer TO Total: 20,000.00

Transaction Preparer: name

Certifying Officer: name

Approving Officer: name

PL 108-447 38 USC 1729 118 Stat 3293 Sec 115

The above transfer is proper under the authority cited.

COMMENTS:

Transfer from: USSGL 5765

Attachment 1

The GWA NET application 

comment field is available for 

agencies to input the proper 

proprietary USSGL transfer 

account. Refer to TFM Bulletin 

2006-03 for guidance at 

http://tfm.fiscal.treasury.gov/v1.ht

ml