1

Unavailable 

Special Fund 

Receipt Account 

Transfers

Wednesday, February 24, 1999

Subcommittee Members:

Judy Yuran, Manager, SGL Standards & Policy Branch

Christine Chang

Rita Cronley

Karen Metler

Dee Huitt, Department of Interior

Michelle Pitts, Patent & Trademark Office

Carol Stout, Patent & Trademark Office

Presented by:

Dana James

SGL Standards & Policy Branch

202-874-3832
2

Table of Contents

Background and References Page 3

Proposed Accounts Page 6

Illustrative Transactions & Reports Page 7

Unavailable Special Fund Receipt Account

Illustrative Transactions & Reports Page 11

Special Fund Expenditure Account

Illustrative Transactions & Reports Page 16

Consolidated Reporting Entity
3

Background and References

Definitions:

Special Fund Receipt Accounts: Special fund receipt accounts are credited with receipts from 

specific sources that are earmarked by law for a specific purpose...At the point of collection these 

receipts are available immediately or unavailable for expenditure depending upon statutory 

requirements. I TFM 2-1520 An Fiscal Service Form 6655 Receipt Account Ledger will be 

furnished to agencies Afor each available and unavailable general, special, and trust fund receipt 

account.@

I TFM 2-3920.20 AThe Fiscal Service Form 6655 Receipt Account Ledger, represents the 

detailed receipt transactions reported by agencies during the month and the cumulative fiscal year 

to date receipts reported.@ I TFM 2-3920.20

Unavailable Receipts: AThese are receipts which at the time of collection are not appropriated 

and which are not immediately available for expenditure because (1) Congressional limitation 

has been established as to the amount available for expenditure or (2) amounts credited to receipt 

accounts are later to be cleared in whole or in part to other receipt accounts before appropriation 

warrant action is taken.@ I TFM 2-1525.30

20 5000 20 5000.001

Available Receipts: AThese are receipts of specialYfunds which, pursuant to lawYare 

immediately available in their entirety as appropriations to a single agency for expenditure 

without further action by Congress.@ I TFM 2-1525.20 

20X5000.00120X5000.002

Special Fund Expenditure Accounts: ASpecial fund expenditure accounts are established to 

record amounts appropriated from special fund receipts to be expended for special programs 

according to specific provisions of law.@ I TFM 2-1520 AThe (Financial Management) Service 

maintains a summary account for each appropriation and fund showing transactions relating to 

such accountsYThis ledger shows the opening balance, classified transactions for the month, and 

the resultant closing balanceYAs of the close of each month, agencies will be furnished Fiscal 

Service Form 6653 for each appropriation and fund accountY@ I TFM 2-3920.10

20X5000
4

Treasury Documentation:

Unavailable Special Fund Receipt Account

An unavailable special fund receipt account holds balances until legislation is enacted which 

allows an agency to obligate and expend those balances. The balances will be appropriated from 

the unavailable special fund receipt account to a special fund expenditure account via a warrant. 

The warrant will specify from which receipt account the appropriation stems. 

Available Special Fund Receipt Account

An available special fund receipt account has legal authority to obligate and expend its balances 

immediately without further action by Congress. The Treasury Central Accounting System, 

STAR, will automatically (Ainvisible warrant@) transfer the balances from the available special 

fund receipt account into the special fund expenditure account with the same main account 

symbol. This will be reflected on the agency Fiscal Service Form 6655 Receipt Account Ledger 

and Fiscal Service Form 6653 Undisbursed Appropriation Account Ledger.

Special Fund Expenditure Account 

A special fund expenditure account receives an appropriation from a special fund receipt account 

either by warrant or Ainvisible warrant@ depending on the type of receipt account 

(unavailable/available).

Budget Presentation:

Receipt account collections are captured and presented in OMB Schedule N Unavailable

Collections. AA schedule on unavailable collections will be printed for all special and nonrevolving trust funds and accounts that have offsetting collections that are unavailable for 

obligation because of limitations on obligations in PY, CY, or BY.@ A-11 36.6 (1997) Schedule 

N precedes Schedule P Program and Financing (P&F) in the Budget Appendix. All receipts 

collected are shown on Schedule N. When those receipts are appropriated to expenditure 

accounts, they are deducted from the balance on Schedule N and recorded as budget authority on 

the P&F. In addition, the OMB Circular A-34 instructs agencies to report on Line 1A the amount 

of receipts credited to special and trust fund accounts designated by Treasury as Aavailable@. A34 43.1 (November 1997) This is illustrated in the scenarios.

USSGL Issue - Revenue vs. Appropriation:

As we began to draft transactions for special fund activity, one of the first issues we came upon 

was how to record the receipts appropriated into the expenditure account; whether to use a 

revenue account or to somehow convert those receipts into 3100 Unexpended Appropriations. 

We looked to SFFAS Standard 7 Accounting for Revenue and Other Financing Sources and

Concepts for Reconciling Budgetary and Financial Accounting for guidance. The Standard 

addressed the issue from several angles. The movement of receipts from the special fund receipt 
5

account to the special fund expenditure account was defined as an appropriation in & 209 as cited 

below. This is in agreement with guidance provided in the Treasury Financial Manual (TFM). 

The receipts are appropriated from the receipt account to the expenditure account via a warrant or 

Ainvisible warrant@ depending on the type of receipt account (unavailable/available). FASAB 

then proceeded to make a distinction between appropriated earmarked receipts (special funds) 

and other appropriated funds. According to SFFAS Standard 7 &219, earmarked receipts should 

be accounted for as either exchange or nonexchange revenue. Furthermore, &332 prohibits using 

appropriations used for appropriations of earmarked revenues which have already been used in 

calculating the agency=s operating results. In addition, &74 instructs agencies to record transfers 

of cash as either a transfer in or transfer out.

& 209 A...Budget authority may be provided in the form of appropriations, borrowing 

authority, contract authority, or spending authority from offsetting collections. An 

appropriation may make funds available from the General Fund, special funds, or trust 

funds - including amounts received from earmarked taxes - or may authorize the spending 

of offsetting collections credited to expenditure accounts.@

& 219 AAn appropriation may provide an agency with the authority to obligate and 

expend earmarked receipts to which it is legally entitled and its offsetting collections. 

Most of these inflows of resources are classified and accounted for as either exchange or 

nonexchange revenue in accord with the accounting standards previously discussed...@

& 332 AYTo avoid double counting, appropriations used are not recognized for the 

appropriation of earmarked revenues or other financing sources, which are already 

counted in determining the entity=s operating resultsY@

& 74 AAn intragovernmental transfer of cash or of another capitalized asset without 

reimbursement changes the resources available to both the receiving entity and the 

transferring entity. The receiving entity should recognize a transfer-in as an additional 

financing source in its result of operations for the period. Similarly, the transferring 

entity should recognize the transfer-out as a decrease in its result of operationsY@

In accordance with SFFAS Standard 7, the following accounts are proposed in order to properly 

record appropriated earmarked receipts from an unavailable special fund receipt account into a 

special fund expenditure account. The scenarios provided are for illustrative purposes only.
6

Proposed Accounts

Account Title: Appropriated Earmarked Receipts Transferred In

Account Number: 5740 

Normal Balance: Credit

Type of Account: Posting

Definition: The amount in the expenditure account of earmarked receipts 

appropriated, via warrant, from an unavailable receipt account. Transactions using 

this account will have budgetary impact.

Justification: In accordance with SFFAS 7 (& 219), appropriations of earmarked 

receipts should be accounted for as either exchange or non-exchange revenue and 

transfers of cash should be recorded as transfers-in or transfers-out (& 74). This is a 

unique event in which budget authority is only recognized once the earmarked 

receipts are appropriated into the expenditure account. 

Account Title: Appropriated Earmarked Receipts Transferred Out

Account Number: 5745 

Normal Balance: Debit

Type of Account: Posting

Definition: The amount in the unavailable receipt account of earmarked receipts 

appropriated, via warrant, to an expenditure account.

Justification: In accordance with SFFAS 7 (& 219), appropriations of earmarked 

receipts should be accounted for as either exchange or non-exchange revenue and 

transfers of cash should be recorded as transfers-in or transfers-out (& 74). This is a 

unique event in which budget authority is only recognized once the earmarked 

receipts are appropriated into the expenditure account. 
7

Unavailable Special Fund Receipt Accounts

(Scenarios exclude Credit Reform)

Definitions: 

Special Fund Receipt Accounts - Special fund receipt accounts are credited with 

receipts from specific sources that are earmarked by law for a specific purpose...At the 

point of collection these receipts are available immediately or unavailable for expenditure 

depending upon statutory requirements. I TFM 2-1520

Unavailable receipts A...are receipts which at the time of collection are not appropriated 

and which are not immediately available for expenditure because (1) Congressional 

limitation has been established as to the amount available for expenditure or (2) amounts 

credited to receipt accounts are later to be cleared in whole or in part to other receipt 

accounts before appropriation warrant action is taken.@ I TFM 2-1525.30

Illustrative Transactions

1. To record exchange revenue from the public of $100 in the receipt account. The agency will 

record this revenue in Column 2 of the SF224/SF1220 Statement of Transactions as a deposit 

into the receipt account. Note: The receipt account can also collect nonexchange revenue 

and revenue from other federal entities (G). This entry is for illustrative purposes only.

Proprietary

1010 Fund Balance with Treasury $100

5900N Other Revenue $100 

Budgetary

None.

2. To record the appropriation of $100 from the receipt account to a special fund 

expenditure account. The Bureau of the Fiscal Service will process a warrant to appropriate the 

funds. The warrant will reference the receipt account from which the appropriation stems.

Proprietary

5745G20 Appropriated Earmarked Receipts Transferred Out $100

1010 Fund Balance with Treasury $100 

Budgetary

None.
8

3. To record additional exchange revenue from the public of $150 in the receipt account. 

The agency will record this revenue in Column 2 of the SF224/SF1220 Statement of 

Transactions as a deposit into the receipt account. 

Proprietary

1010 Fund Balance with Treasury $150

5900N Other Revenue $150

Budgetary

None.

Pre-closing Proprietary Trial Balance

1010 $150 --

5900N -- $250 

5745G20 $100 --

Total $250 $250

Closing Entries

Proprietary

1. 5900N Other Revenue $250

3310 Cumulative Results of Operations $250

2. 3310 Cumulative Results of Operations $100

5745G20 Appropriated Earmarked Receipts Transferred Out $100

Post-closing Proprietary Trial Balance

1010 $150 --

3310 -- $150

Total $150 $150
9

SF 133 Report on Budget Execution

The SF 133 provides information on budgetary resources, status of budgetary resources, and the 

relation of obligations to outlays. Since balances in receipt accounts are not currently considered 

budgetary resources nor are they available for obligation, this report will not be prepared for 

receipt accounts.

2108 Yearend Closing Statement

The 2108 report feeds Part 3 of the Annual Report Appendix, Details of Appropriations, Outlays, 

and Balances. This section of the appendix reflects activity in expenditure accounts. Receipt 

account information is reported in Part 2 of the Annual Report Appendix, Details of Receipts. 

This section of the appendix reflects receipt account activity reported in Treasury=s central 

accounting system, STAR. 

Schedule N Unavailable Collections

0199 Balance, start of year $ 0

02xx Receipts $250

03xx Offsetting Collections $ 0

0400 Total: Balances and collections $250

05xx Appropriations (-) ($100)

0610 Unobligated balance returned to receipts $ 0

0620 Reduction pursuant to Public Law xxx-xxx $ 0

07xx Balance, end of year $150

Schedule N Unavailable Collections precedes the Program and Financing Schedule (P&F) in the budget appendix for 

special and non-revolving trust funds and other chosen fund accounts. Since Schedule N captures the activity in 

special and trust fund receipt accounts, we felt it imperative to include it in our scenarios for these receipt accounts. 

Schedule N is also closely related to the P&F.

Schedule P Program and Financing (P & F Schedule)

The Program and Financing Schedule provides information on obligations, budgetary resources 

available for obligation, new budget authority, changes in unpaid obligations, and outlays. Since 

balances in receipt accounts are not currently considered budgetary resources nor are they 

available for obligation or outlay, this schedule will not be prepared for receipt accounts.
10

Balance Sheet

1A. Entity Assets* $150 (1010)

3. Total Assets $150

8. Cumulative Results of Operations $150 (3310)

10. Total Liabilities and Net Position $150

Statement of Net Cost

1B. Program Costs - Public $ 0

1D. Less Earned Revenue ($250) (5900N) 

5. Net Cost of Operations ($250)

Statement of Changes in Net Position

1. Net Cost of Operations ($250)

2F. Financing Sources - Transfers-out ($100) (5745G20)

3. Net Results of Operations (line 2-1) $150

9. Net Position-End of Period $150

Statement of Financing

1A. Obligations Incurred $ 0 (4801+4902)

1B. Less: Spending Authority from Offsetting Collections

1E. Transfers Out

1F. Exchange Revenue Not in the Entity=s Budget ($250) (5900N)

1G. Nonexchange Not in the Entity=s Budget $ 0

1I. Total Obligations as Adjusted and Nonbudgetary Resources ($250)

2A. Change in Amount of Goods Ordered but not yet Provided $ 0 (4801)

5. Net Cost of Operations ($250)

*The balance in account 1010 Fund Balance with Treasury can be reported on either line 1A1 as entity assets or line 

2A1 as non-entity assets. The classification (entity or non-entity) of balances in unavailable special fund receipt 

accounts is still unresolved.
11
12

Special Fund Expenditure Accounts

(Scenarios exclude Credit Reform)

Definitions: 

Special Fund Expenditure Accounts - Special fund expenditure accounts are 

established to record amounts appropriated from special fund receipts to be expended for 

special programs according to specific provisions of law. I TFM 2-1520

Assumption:

This scenario is based on the expenditure account receiving an appropriation warrant

from an unavailable special fund receipt account.

Illustrative Transactions

1. To record the appropriation of $100 from a special fund receipt account to a special 

fund expenditure account. The Bureau of the Fiscal Service will process a warrant to 

appropriate the funds. The warrant will reference the receipt account from which the 

appropriation stems.

Proprietary

1010 Fund Balance with Treasury $100

5740G20 Appropriated Earmarked Receipts Transferred In $100

Budgetary

4114 Appropriated Trust or Special Fund Receipts $100

4450 Unapportioned Authority $100

 

2. To record $75 apportioned and allotted in the expenditure account.

Proprietary

None.

Budgetary

4450 Unapportioned Authority $75

4610 Allotments-Realized Resources $75

3. To record $15 obligated in the expenditure account.

Proprietary

None.

Budgetary

4610 Allotments-Realized Resources $15

4801 Unexpended Obligations -Unpaid $15
13

4. To record $15 expended to the public from the expenditure account. Please note that 

since the special fund appropriation was not recorded as 3100 Unexpended Appropriations, the 

typical proprietary entry of debiting 3100 and crediting 5700 Appropriations Used when 

expending will not be recorded.

Proprietary

6100N Operating Expense/Program Costs $15

1010 Fund Balance with Treasury $15

Budgetary

4801 Unexpended Obligations -Unpaid $15

4902 Expended Authority-Paid $15

5. To record $10 obligated in the expenditure account.

Proprietary

None.

Budgetary

4610 Allotments-Realized Resources $10

4801 Unexpended Obligations -Unpaid $10

 
14

Pre-closing Proprietary Trial Balance Pre-closing Budgetary Trial Balance

1010 $85 -- 4114 $100 --

5740G20 -- $100 4450 -- $25

6100N $15 -- 4610 -- $50

Total $100 $100 4801 -- $10

4902 -- $15

Total $100 $100

Closing Entries

Proprietary

1. 5740G20 Appropriated Earmarked Receipts Transferred In $100

3310 Cumulative Results of Operations $100

2. 3310 Cumulative Results of Operations $15

6100N Operating Expense/Program Costs $15

Budgetary

1. 4201 Total Actual Resources - Collected $100

4114 Appropriated Trust or Special Fund Receipts $100

2. 4902 Expended Authority - Paid $15

4201 Total Actual Resources - Collected $15

3. 4610 Allotments - Realized Resources $50

4450 Unapportioned Authority $50

Post-closing Proprietary Trial Balance Post-closing Budgetary Trial Balance

1010 $85 -- 4201 $85 --

3310 -- $85 4450 $75

Total $85 $85 4801 -- $10

Total $85 $85
15

SF 133 Report on Budget Execution

1A. Appropriations $100 (4114)

7. Total budgetary resources $100

8. Obligations incurred $ 25 (4801+4902)

9A. Unobligated balance $ 50 (4610)

10 D. Unobligated balance not available - Other $ 25 (4450)

11. Total status of budgetary resources $100

2108 Yearend Closing Statement

Col 2 Pre-closing unexpended balance $ 85 (1010)

Col 5 Post-closing unexpended balance $ 85

Col 9 Undelivered Orders and Contracts ($10) (4801)

Col 10 Accts Payable and other liabilities $ 0

Col 11 Unobligated balance $ 75 (4450+4610)

Schedule N Unavailable Collections

A special fund expenditure account that does not have a corresponding receipt account (available 

receipt account) will not appear on Schedule N. Funds flowing into this expenditure account will 

be from a special fund appropriation. This will result in new budget authority and be recorded on 

the SF 133 and Program and Financing Schedule.

Schedule P Program and Financing (P & F Schedule)

Budgetary Resources Available for Obligation

22.00 New budget authority (gross) $100 (4114)

23.95 Total new obligations (-) ($25) (4801+4902)

24.99 Total unobligated balance, end of year $ 75 (4450+4610)

New Budgetary Authority (Gross) Detail

40.25/60.25 Appropriation (special fund, indef.) $100 (4114)

60.45 Portion precluded from obligation (-) $ 0

63.00 Appropriation (total) $100

Change in Unpaid Obligations

72.99 Total unpaid obligations, start of year $ 0

73.10 Total new obligations $ 25 (4801+4902)

73.20 Total outlays (gross) (-) ($15) (4902)

74.99 Total unpaid obligations, end of year $ 10 (4801)
16

Balance Sheet

1A. Entity Assets $ 85 (1010)

3. Total Assets $ 85

8. Cumulative Results of Operations $ 85 (3310)

10. Total Liabilities and Net Position $ 85

Statement of Net Cost

1B. Program Costs - Public $ 15 (6100N)

1D. Less Earned Revenue ($ 0)

5. Net Cost of Operations $ 15

Statement of Changes in Net Position

1. Net Cost of Operations $ 15

2. Financing Sources $100 (5740G20)

3. Net Results of Operations (line 2-1) $ 85

9. Net Position-End of Period $ 85

Statement of Financing

1A. Obligations Incurred $ 25 (4801+4902)

1B. Less: Spending Authority from Offsetting Collections $ 0

1E. Transfers In $ 0

1I. Total Obligations as Adjusted and Nonbudgetary Resources$ 25

2A. Change in Amount of Goods Ordered but not yet Provided ($10) (4801)

5. Net Cost of Operations $ 15
17

Consolidated Reporting Entity

Most unavailable special fund receipt accounts appropriate to a special fund 

expenditure account within the same agency. The following illustrative guidance 

applies to these agencies, in which the special fund receipt and expenditure 

accounts are consolidated and reported on the same financial statements.

This guidance uses the same transactions and figures from the previous 

scenarios to help illustrate how the proposed accounts eliminate against 

each other for the consolidated statements.
18

Illustrative Transactions

Unavailable Special Fund Receipt Special Fund Expenditure

1. To record exchange revenue from the public of $100 in the 

receipt account. The agency will record this revenue in Column 

2 of the SF224/SF1220 Statement of Transactions as a deposit 

into the receipt account. Note: The receipt account can also 

collect nonexchange revenue and revenue from other federal 

entities (G). This entry is for illustrative purposes only.

Proprietary

1010 Fund Balance with Treasury $100

5900N Other Revenue $100 

 

Budgetary

None.

1. To record exchange revenue from the public of $100 in the 

receipt account. The agency will record this revenue in Column 

2 of the SF224/SF1220 Statement of Transactions as a deposit 

into the receipt account. Note: The receipt account can also 

collect nonexchange revenue and revenue from other federal 

entities (G). This entry is for illustrative purposes only.

Proprietary

None.

Budgetary

None.

2. To record the appropriation of $100 from the receipt 

account to a special fund expenditure account. The Finance 

Management Branch of FMS will process a warrant to appropriate 

the funds. The warrant will reference the receipt account from 

which the appropriation stems.

Proprietary

5745G20 Appropriated Earmarked Receipts 

 Transferred Out $100

1010 Fund Balance with Treasury $100

Budgetary

None.

2. To record the appropriation of $100 from the receipt 

account to a special fund expenditure account. The Finance 

Management Branch of FMS will process a warrant to appropriate 

the funds. The warrant will reference the receipt account from 

which the appropriation stems.

Proprietary

1010 Fund Balance with Treasury $100

5740G20 Appropriated Earmarked 

 Receipts Transferred In $100

Budgetary

4114 Appropriated Trust or Special Fund 
19

 Receipts $100

 4450 Unapportioned Authority $100
20

Unavailable Special Fund Receipt Special Fund Expenditure

3. To record $75 apportioned and allotted in the expenditure 

account.

Proprietary

None.

Budgetary

None.

3. To record $75 apportioned and allotted in the expenditure 

account.

Proprietary

None.

Budgetary

4450 Unapportioned Authority $75

4610 Allotments-Realized Resources $75

4. To record $15 obligated in the expenditure account.

Proprietary

None.

Budgetary

None.

4. To record $15 obligated in the expenditure account.

Proprietary

None.

Budgetary

4610 Allotments-Realized Resources $15

 4801 Unexpended Obligations -Unpaid $15
21

Unavailable Special Fund Receipt Special Fund Expenditure

5. To record $15 expended to the public from the expenditure 

account. Please note that since the special fund appropriation 

was not recorded as 3100 Unexpended Appropriations, the typical 

proprietary entry of debiting 3100 and crediting 5700 

Appropriations Used when expending will not be recorded.

Proprietary

None.

Budgetary

None.

5. To record $15 expended to the public from the expenditure 

account. Please note that since the special fund appropriation 

was not recorded as 3100 Unexpended Appropriations, the typical 

proprietary entry of debiting 3100 and crediting 5700 

Appropriations Used when expending will not be recorded.

Proprietary

6100N Operating Expense/Program Costs $15

1010 Fund Balance with Treasury $15

Budgetary

4801 Unexpended Obligations -Unpaid $15

 4902 Expended Authority-Paid $15

6. To record $10 obligated in the expenditure account.

Proprietary

None.

Budgetary

None.

6. To record $10 obligated in the expenditure account.

Proprietary

None.

Budgetary

4610 Allotments-Realized Resources $10

 4801 Unexpended Obligations -Unpaid $10 
22

Unavailable Special Fund Receipt Special Fund Expenditure

7. To record additional exchange revenue from the public of 

$150 in the receipt account. The agency will record this revenue 

in Column 2 of the SF224/SF1220 Statement of Transactions as a 

deposit into the receipt account. 

Proprietary

1010 Fund Balance with Treasury $150

5900N Other Revenue $150

Budgetary

None.

7. To record additional exchange revenue from the public of 

$150 in the receipt account. The agency will record this revenue 

in Column 2 of the SF224/SF1220 Statement of Transactions as a 

deposit into the receipt account. 

Proprietary

None.

Budgetary

None.
23

Pre-closing Proprietary Trial Balances

Unavailable Special Fund Receipt Special Fund Expenditure

1010 $150 --

5900N -- $250 

5745G20 $100 --

Total $250 $250

1010 $85 --

5740G20 -- $100

6100N $15 --

Total $100 $100

Pre-closing Budgetary Trial Balances

Unavailable Special Fund Receipt Special Fund Expenditure

Since balances in receipt accounts are 

currently not considered budgetary resources, 

nor are they available for obligation or outlay, 

there is no budgetary accounting.

4114 $100 --

4450 -- $25

4610 -- $50

4801 -- $10

4902 -- $15

Total $100 $100

Closing Entries

Proprietary

1. 5900N Other Revenue $250

3310 Cumulative Results of Operations $250

2. 3310 Cumulative Results of Operations $100

5745G20 Appropriated Earmarked Receipts Transferred Out $100

3. 5740G20 Appropriated Earmarked Receipts Transferred In $100

3310 Cumulative Results of Operations $100

4. 3310 Cumulative Results of Operations $15

6100N Operating Expense/Program Costs $15
24

Closing Entries (cont.)

Budgetary

1. 4201 Total Actual Resources - Collected $100

4114 Appropriated Trust or Special Fund Receipts $100

2. 4902 Expended Authority - Paid $15

4201 Total Actual Resources - Collected $15

3. 4610 Allotments - Realized Resources $50

4450 Unapportioned Authority $50

Post-closing Proprietary Trial Balances

Unavailable Special Fund Receipt Special Fund Expenditure

1010 $150 --

3310 ----- $150

Total $150 $150

1010 $85 --

3310 -- $85

Total $85 $85

Post-closing Budgetary Trial Balances

Unavailable Special Fund Receipt Special Fund Expenditure

Since balances in receipt accounts are 

currently not considered budgetary resources, 

nor are they available for obligation or outlay, 

there is no budgetary accounting.

4201 $85 --

4450 $75

4801 -- $10

Total $85 $85
25

SF 133 Report on Budget Execution

1A. Appropriations $100 (4114)

7. Total budgetary resources $100

8. Obligations incurred $ 25 (4801+4902)

9A. Unobligated balance $ 50 (4610)

10 D. Unobligated balance not available - Other $ 25 (4450)

11. Total status of budgetary resources $100

2108 Yearend Closing Statement

Col 2 Pre-closing unexpended balance $ 85 (1010)

Col 5 Post-closing unexpended balance $ 85

Col 9 Undelivered Orders and Contracts ($10) (4801)

Col 10 Accts Payable and other liabilities $ 0

Col 11 Unobligated balance $ 75 (4450+4610)

Schedule N Unavailable Collections

0199 Balance, start of year $ 0

02xx Receipts $250

03xx Offsetting Collections $ 0

0400 Total: Balances and collections $250

05xx Appropriations (-) ($100)

0610 Unobligated balance returned to receipts $ 0

0620 Reduction pursuant to Public Law xxx-xxx $ 0

07xx Balance, end of year $150

Schedule P Program and Financing (P & F Schedule)

Budgetary Resources Available for Obligation

22.00 New budget authority (gross) $100 (4114)

23.95 Total new obligations (-) ($25) (4801+4902)

24.99 Total unobligated balance, end of year $ 75 (4450+4610)

New Budgetary Authority (Gross) Detail

40.25/60.25 Appropriation (special fund, indef.) $100 (4114)

60.45 Portion precluded from obligation (-) $ 0

63.00 Appropriation (total) $100

Change in Unpaid Obligations

72.99 Total unpaid obligations, start of year $ 0

73.10 Total new obligations $ 25 (4801+4902)

73.20 Total outlays (gross) (-) ($15) (4902)

74.99 Total unpaid obligations, end of year $ 10 (4801)
26

Balance Sheet

1A. Entity Assets $235 (1010)

3. Total Assets $235

8. Cumulative Results of Operations $235 (3310)

10. Total Liabilities and Net Position $235

Statement of Net Cost

1B. Program Costs - Public $ 15 (6100N)

1D. Less Earned Revenue ($250) (5900N) 

5. Net Cost of Operations ($235)

Statement of Changes in Net Position

1. Net Cost of Operations ($235)

2. Financing Sources

Eliminations

2E. 5740G20 Appropriated Earmarked Receipts Transferred In $100

2F. 5745G20 Appropriated Earmarked Receipts Transferred Out ($100)

 $ 0

(5740G20-5745G20)

3. Net Results of Operations (line 2-1) $235

9. Net Position-End of Period $235

Statement of Financing

1A. Obligations Incurred $ 25 (4801+4902)

1B. Less: Spending Authority from Offsetting Collections $ 0

1E. Transfers-In (Out) $ 0

1F. Exchange Revenue Not in the Entity=s Budget ($ 250) (5900N)

1I. Total Obligations as Adjusted and Nonbudgetary Resources($225)

2A. Change in Amount of Goods Ordered but not yet Provided ($ 10) (4801)

5. Net Cost of Operations ($235)