AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION 

EFFECTIVE FISCAL 2023

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 2 of 31 July 2023

Contents

Version Control

Version Date Reviewer(s) Description of Changes

1.0 2/2000 N/A Original

2.0 7/2023 Josh Hudkins Updated with new Branch SOP format, scenario formatting detail, USSGL Accounts, and 

Transactions. 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 3 of 31 July 2023

Background

This scenario was developed to illustrate the proper recording of unobligated balances that are subject to limitation. It pertains only

to Treasury Appropriation Fund Symbols (TAFS) whose receipts are immediately appropriated but precluded from obligation at yearend by a provision of law, such as a benefit formula or limitation. For example, the following funds fall within this category: Federal 

Old Age and Survivors Insurance Trust Fund, Federal Supplementary Medical Insurance Trust Fund, and Unemployment Trust Fund. 

These funds must match budget authority with obligations. 

Reporting guidelines stipulate that the year-end SF 133 Report on Budget Execution must tie with the Budget Program and Financing 

Schedule (Schedule P) in the Budget Appendix of the U.S. Government. Furthermore, there is a relationship that exists between the 

Special and Trust Fund Receipts Schedule (Schedule N) and the Schedule P. The year-end SF 133, Schedule P, and Schedule N all 

reflect that the amount of current year receipts less obligations equal the amount precluded from obligation. Therefore, there are no 

beginning or ending available unobligated balances reported at year-end. 

This scenario will discuss the following types of Authority Temporarily Precluded From Obligation:

I. Example where budget authority is derived from special or trust fund receipts 

II. Example where budget authority is derived from offsetting collections
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 4 of 31 July 2023

Part 1 Budget Authority Derived From Special or Trust Fund Receipts

Listing of USSGL Accounts Used in This Scenario (Part 1): 

Account Number Account Title

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

412000 Anticipated Indefinite Appropriations

415700 Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract 

Authority Previously Precluded From Obligation

420100 Total Actual Resources - Collected

439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From 

Obligation - Realized Current-Year Authority

445000 Unapportioned - Unexpired Authority

449000 Anticipated Resources - Unapportioned Authority

451000 Apportionments

459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment

461000 Allotments - Realized Resources

480100 Undelivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

331000 Cumulative Results of Operations

580000 Tax Revenue Collected - Not Otherwise Classified

610000 Operating Expenses/Program Costs
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 5 of 31 July 2023

Part 1 Budget Authority Derived From Special or Trust Fund Receipt Accounts

Year 1: 

Scenario Assumptions:

- This scenario illustrates a trust non-revolving fund expenditure account, where the account is apportioned, and unobligated 

receipts are to be classified at year-end as temporarily not available for obligation pursuant to enacted public law. 

1. To record an anticipated appropriation.

Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations 

 449000 Anticipated Resources – Unapportioned Authority 

 

Proprietary Entry

None 

500 

500 

A102 

2. To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources.

Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 459000 Apportionments - Anticipated Resources - Programs Subject to 

 Apportionment 

Proprietary Entry

None 

500 

500 

A118 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 6 of 31 July 2023

3. To record appropriated receipts into a trust non-revolving fund.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations 

Proprietary Entry

101000 Fund Balance With Treasury 

 580000 Tax Revenue Collected - Not Otherwise Classified 

Also Post: 

Budgetary Entry 

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

 451000 Apportionments 

500 

500 

500 

500 

500 

500 

A186 

A123 

4. To record the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

 

Proprietary Entry

None 

500 

500 

A120 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 7 of 31 July 2023

5. To record current-year undelivered orders without an advance for $225.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid 

 

Proprietary Entry

None 

225 

225 

B306 

6. The agency receives and pays for $200 of the order placed in Transaction #5.

Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid 

 490200 Delivered Orders - Obligations, Paid 

Proprietary Entry

610000 Operating Expenses/Program Costs 

 101000 Fund Balance With Treasury 

 

200 

200 

200 

 

200 

B107 

 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 8 of 31 July 2023

Pre-Closing Entry

1. To record budget authority (derived from trust fund receipts) temporarily precluded from obligation. This entry is recorded as a preclosing entry because the TAFS is a trust fund whose authority is limited to the current year obligations.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 439700 Appropriations (special or trust), Borrowing Authority and Contract 

 Authority Temporarily Precluded From Obligation - Realized Current-Year 

 Authority

Proprietary Entry

None 

275 

275 

 

A127 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 9 of 31 July 2023

Year 1 Pre-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

500 -

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

- 275

480100 Undelivered Orders - Obligations, Unpaid 25

490200 Delivered Orders - Obligations, Paid - 200

Total 500 500

Proprietary

101000 Fund Balance With Treasury 300 -

580000 Tax Revenue Collected - Not Otherwise Classified - 500

610000 Operating Expenses/Program Costs 200 -

Total 500 500

NOTE: Financial Statements are not presented in this scenario. Historically crosswalks have been updated often, thus potentially 

causing confusion if the most current version of the crosswalk is not included, despite the background, transactions, and trial balances 

being accurate. Please reach out to the USSGL team at The Bureau of the Fiscal Service if you have questions on financial statement 

presentation.
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 10 of 31 July 2023

Year 1 Closing Entries:

1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

 Receipts

Proprietary Entry

None 

500 

 500 

F302 

2. To record the closing of revenue and expenses to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

580000 Tax Revenue Collected - Not Otherwise Classified 

 331000 Cumulative Results of Operations 

 610000 Operating Expenses/Program Costs 

500 

 

300 

200 

F336 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 11 of 31 July 2023

3. To record the closing of paid delivered orders to actual resources.

Debit Credit TC

Budgetary Entry

 490200 Delivered Orders – Obligations, Paid 

 420100 Total Actual Resources - Collected

 

Proprietary Entry

None 

200 

200 

F314 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 12 of 31 July 2023

Year 1 Post-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

420100 Total Actual Resources - Collected 300 -

480100 Undelivered Orders - Obligations, Unpaid 25

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

- 275

Total 300 300

Proprietary

101000 Fund Balance With Treasury 300 -

331000 Cumulative Results of Operations - 300

Total 300 300
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 13 of 31 July 2023

Part 1 Year 2: 

1. While the enacted appropriation is $675, the agency is only recording an anticipated appropriation derived from current year receipts of 

$400.

Debit Credit TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations 

 449000 Anticipated Resources – Unapportioned Authority 

 

Proprietary Entry

None 

400 

400 

A102 

2. To record the remaining appropriation of $275. This $275 is derived from appropriation previously precluded from obligation (i.e., 

unavailable.)

Debit Credit TC

Budgetary Entry

415700 Authority Made Available From Appropriations (special or trust), Borrowing 

Authority and Contract Authority Previously Precluded From Obligation 

 445000 Unapportioned – Unexpired Authority 

Proprietary Entry

None 

275 

275 

A192 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 14 of 31 July 2023

3. To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources.

Debit Credit TC

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 459000 Apportionments - Anticipated Resources - Programs Subject to 

 Apportionment 

Proprietary Entry

None 

400 

400 

A118 

4. As part of the apportionment submitted to OMB in transaction #3, $275 from Transaction #2 is also apportioned by OMB and available 

for allotment.

Debit Credit TC

Budgetary Entry

445000 Unapportioned – Unexpired Authority 

 451000 Apportionments 

 

Proprietary Entry

None 

275 

275 

A116 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 15 of 31 July 2023

5. To record appropriated receipts into a trust non-revolving fund.

Debit Credit TC

Budgetary Entry

411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 412000 Anticipated Indefinite Appropriations 

Proprietary Entry

101000 Fund Balance With Treasury 

 580000 Tax Revenue Collected - Not Otherwise Classified 

Also Post: 

Budgetary Entry 

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

 451000 Apportionments 

400 

400 

400 

400 

400 

400 

A186 

A123 

6. To record the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

 

Proprietary Entry

None 

675 

675 

A120 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 16 of 31 July 2023

7. To record current-year undelivered orders without an advance for $675.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid 

 

Proprietary Entry

None 

675 

675 

B306 

8. To record payment of invoices for $700. $675 is a current-year invoice and $25 is an outstanding order from Year 1.

Debit Credit TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid 

 490200 Delivered Orders – Obligations, Paid 

Proprietary Entry

610000 Operating Expenses/Program Costs 

 101000 Fund Balance With Treasury 

700 

700 

700 

700 

B107 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 17 of 31 July 2023

Year 2 Pre-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

400 -

415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

275 -

420100 Total Actual Resources – Collected 300 -

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

- 275

490200 Delivered Orders - Obligations, Paid - 700

Total 975 975

Proprietary

101000 Fund Balance With Treasury - -

331000 Cumulative Results of Operations - 300

580000 Tax Revenue Collected - Not Otherwise Classified - 400

610000 Operating Expenses/Program Costs 700 -

Total 700 700
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 18 of 31 July 2023

Year 2 Closing Entries:

1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Debit Credit TC

Budgetary Entry

 420100 Total Actual Resources - Collected

 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

 Receipts

 

Proprietary Entry

None 

400 

 400 

F302 

2. To record the closing of revenue and expenses to cumulative results of operations.

Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

331000 Cumulative Results of Operations 

580000 Tax Revenue Collected - Not Otherwise Classified 

 610000 Operating Expenses/Program Costs 

300 

400 

 

700 

F336 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 19 of 31 July 2023

3. To record the closing of authority other than offsetting collections made available from balances previously precluded from obligation 

to authority temporarily precluded from obligation.

Debit Credit TC

Budgetary Entry

439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year Authority 

 415700 Authority Made Available From Appropriations (special or trust), 

 Borrowing Authority and Contract Authority Previously Precluded From 

 Obligation 

 

Proprietary Entry

None 

275 

275 

F316 

4. To record the closing of paid delivered orders to total actual resources.

Debit Credit TC

Budgetary Entry

 490200 Delivered Orders – Obligations, Paid 

 420100 Total Actual Resources - Collected

 

Proprietary Entry

None 

700 

700 

F314 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 20 of 31 July 2023

Year 2 Post-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

N/A N/A - -

Total - -

Proprietary

N/A N/A - -

Total - -
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 21 of 31 July 2023

Part 2 Budget Authority Derived From Spending Authority From Offsetting Collections: 

Listing of USSGL Accounts Used in This Scenario (Part 2):

Account Number Account Title

Budgetary

415800 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

421000 Anticipated Reimbursements

422100 Unfilled Customer Orders Without Advance

439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation

445000 Unapportioned - Unexpired Authority

449000 Anticipated Resources - Unapportioned Authority

451000 Apportionments

459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment

461000 Allotments - Realized Resources

480100 Undelivered Orders - Obligations, Unpaid

Proprietary

None
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 22 of 31 July 2023

Part 2 Budget Authority Derived From Spending Authority From Offsetting Collections

Year 1: 

Scenario Assumptions:

- This scenario illustrates a general fund account, where any unobligated spending authority from offsetting collections is to be 

classified at year-end as temporarily not available for obligation pursuant to enacted public law. While the collections could be 

classified as direct or reimbursable, this scenario reflects collections as reimbursable.

- This scenario illustrates a no-year account. 

1. To record anticipated reimbursements.

Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements 

 449000 Anticipated Resources – Unapportioned Authority 

 

Proprietary Entry

None 

700 

 700 

A702 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 23 of 31 July 2023

2. To record anticipated resources apportioned but not available for obligation until they are realized.

Debit Credit TC

Budgetary Entry

449000 Anticipated Resources - Unapportioned Authority

 459000 Apportionments - Anticipated Resources - Programs Subject to 

 Apportionment 

 

Proprietary Entry

None 

700 

 700 

A118 

3. To record a reimbursable agreement without an advance that was previously anticipated.

Debit Credit TC

Budgetary Entry

422100 Unfilled Customer Orders Without Advance 

 421000 Anticipated Reimbursements 

 

Proprietary Entry

None 

Also Post: 

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

 445000 Unapportioned - Unexpired Authority 

700 

700 

 700 

700 

A706 

A123 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 24 of 31 July 2023

4. To record budget authority apportioned by OMB and available for allotment.

Debit Credit TC

Budgetary Entry

445000 Unapportioned – Unexpired Authority

 451000 Apportionments 

 

Proprietary Entry

None 

700 

 700 

A116 

5. To record the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

 

Proprietary Entry

None 

600 

 600 

A120 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 25 of 31 July 2023

6. To record current-year undelivered orders without an advance.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid 

 

Proprietary Entry

None 

600 

 600 

B306 

Pre-Closing Entry

1. To record spending authority from offsetting collections temporarily precluded from obligation. This entry is recorded as a pre-closing 

entry because the TAFS is a general fund whose authority is limited to the current year obligations.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Proprietary Entry

None 

100 

100 

 

A129 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 26 of 31 July 2023

Year 1 Pre-Closing and Post-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

422100 Unfilled Customer Orders Without Advance 700 -

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

- 100

480100 Undelivered Orders - Obligations, Unpaid - 600

Total 700 700

Proprietary

None

Total - -

NOTE: Financial Statements are not presented in this scenario. Historically crosswalks have been updated often, thus potentially 

causing confusion if the most current version of the crosswalk is not included, despite the background, transactions, and trial balances 

being accurate. Please reach out to the USSGL team at The Bureau of the Fiscal Service if you have questions on financial statement 

presentation.
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 27 of 31 July 2023

Year 2 Assumptions:

- The general fund account has no spending authority from offsetting collections in Year 2. However, they need to incur an 

obligation for $75 using offsetting collections. Therefore, spending authority from offsetting collections temporarily precluded 

from obligation in Year 1 will need to be made available to obligate the funds.

1. To record authority made available from offsetting collections previously precluded from obligation.

Debit Credit TC

Budgetary Entry

415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

 445000 Unapportioned – Unexpired Authority 

Proprietary Entry

None 

75 

75 

A194 

2. To record $75 of budget authority apportioned by OMB and available for allotment.

Debit Credit TC

Budgetary Entry

445000 Unapportioned – Unexpired Authority

 451000 Apportionments 

 

Proprietary Entry

None 

75 

 75 

A116 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 28 of 31 July 2023

3. To record the allotment of authority.

Debit Credit TC

Budgetary Entry

451000 Apportionments 

 461000 Allotments – Realized Resources

 

Proprietary Entry

None 

75 

 75 

A120 

4. To record current-year undelivered orders without an advance.

Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid 

 

Proprietary Entry

None 

75 

 75 

B306 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 29 of 31 July 2023

Year 2 Pre-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

75 -

422100 Unfilled Customer Orders Without Advance 700 -

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

- 100

480100 Undelivered Orders - Obligations, Unpaid - 675

Total 775 775

Proprietary

None - -

Total - -
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 30 of 31 July 2023

Year 2 Closing Entries:

1. To record the reduction of offsetting collection balances previously precluded from obligation by the amount that was needed in the 

current year to cover obligations. This entry was recorded as post-closing because the amount of current-year collections was not 

enough to cover current-year obligations.

Debit Credit TC

Budgetary Entry

439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation

 415800 Authority Made Available From Offsetting Collection Balances Previously 

 Precluded From Obligation 

Proprietary Entry

None 

75 

 75 

F356 
AUTHORITY TEMPORARILY PRECLUDED FROM OBLIGATION

EFFECTIVE FY 2023

Page 31 of 31 July 2023

Year 2 Post-Closing Trial Balance

Account Account Description Debit Credit

Budgetary

422100 Unfilled Customer Orders Without Advance 700 -

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

- 25

480100 Undelivered Orders - Obligations, Unpaid 675

Total 700 700

Proprietary

None - -

Total - -