Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER DIVISION

ACCOUNTING SYSTEMS AND STANDARDS DIRECTORATE

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

DEPARTMENT OF THE TREASURY
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

2 of 48 June 6, 2011

Version 

Number

Date Description of Change Effective

USSGL 

TFM

1.0 6/6/2011 Original version S2 11-01
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

3 of 48 June 6, 2011

Background

This scenario illustrates accounting and reporting of contract authority activity pertaining to the Department of Transportation’s 

Highway Trust Fund (HTF). The Highway Trust Fund consists of a Treasury Appropriation Fund Symbol (TAFS) “corpus” account, 

and several “recipient” accounts. Only two of the HTF recipient accounts are subject to the guidance in this scenario, and they are 

listed below. Note, transactions for the HTF “corpus” account are NOT illustrated in this scenario, only the “recipient” accounts are 

illustrated.

Highway Trust Fund TAFS “corpus” account

• 69X8102, “Highway Trust Fund”

Highway Trust Fund TAFS “recipient” accounts (non-allocation)

• 69X8083, “Federal-Aid Highways (Liquidation of Contract Authorization), Federal Highway Administration”

• 69X8350, “Formula and Bus Grants, Liquidation of Contract Authorization, Federal Transit Administration, Transportation”

The HTF corpus account is managed by the Bureau of the Fiscal Service (Fiscal Service). The Fiscal Service is responsible for 

recording the collection and investment of receipts. For example, the Fiscal Service-managed HTF collects earmarked taxes on 

gasoline and other fuels. The HTF does not have any type of budget authority including contract authority. It does not maintain, 

track, or record contract authority. Instead, it is the primary source of funding for the recipient accounts. 

The HTF recipient accounts are managed by the Department of Transportation. All of the contract authority and appropriations to 

liquidate contract authority reside with the recipient accounts. The recipient TAFS is the account in which contract authority and 

appropriation to liquidate contract authority are granted and program activities are managed. It captures the activity pertaining to 

contract authority, the appropriations to liquidate contract authority, as well as obligations and disbursements of the fund. Note that 

while the appropriation to liquidate contract authority is granted in appropriation acts (for the HTF), the funds (i.e. Fund Balance With 

Treasury) will not be transferred via SF 1151: Nonexpenditure Transfer Authorization until actually needed for disbursement. This is 

for cash management purposes so that the interest earned on investments in the HTF corpus account is maximized. 

In some instances, however, the recipient accounts are also granted the authority to transfer contract authority from one recipient 

account to another, as well as the authority to transfer appropriations to liquidate contract authority. The transfer of contract 
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

4 of 48 June 6, 2011

authority can be in the form of either allocation or nonallocation transfers, each resulting in different budgetary accounting and 

reporting on the SF 133/P&F. This scenario, which pertains only to the 3 TAFS listed previously, illustrates the nonallocation 

transfers of contract authority, and required the establishment of two new USSGL accounts. See the account proposals and 

justifications that follow.

This scenario follows USSGL TFM S2 11-01 (June 2011) fiscal 2011 crosswalks.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

5 of 48 June 6, 2011

Basic Illustration of Trust Fund Flows

Highway Trust Fund

(Corpus Account)

TAFS 69X8102

FHA Trust Fund

(Recipient Account)

TAFS 69X8083

FTA Trust Fund

(Recipient Account)

TAFS 69X8350

USSGL 4153, 4154

(Yr 1, txn 4, 7B

Yr 2, txn 3, 4B)
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

6 of 48 June 6, 2011

NEW USSGL ACCOUNTS FOR FISCAL 2012:

Account Number: 4153

Account Title: Transfers of Contract Authority - Nonallocation

Normal Balance: Debit

Definition: The amount of contract authority transferred between two nonallocation Treasury Appropriation Fund Symbols. This 

occurs before the actual transfer of funds, which will later be accomplished as a nonexpenditure nonallocation transfer. Only the 

Department of Transportation may use this account. Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account is reduced at yearend by the amount of appropriations received to liquidate contract 

authority – nonallocation – transferred. This account does not close at yearend.

Justification: To differentiate transfers of contract authority between those that are accomplished as allocation transfers (USSGL 

account 4137) from and those that are accomplished as nonallocation transfers (USSGL 4153).

Account Number: 4154

Account Title: Appropriation To Liquidate Contract Authority – Nonallocation – Transferred

Normal Balance: Debit

Definition: The amount of liquidating appropriations received during the fiscal year to fund contract authority transferred from one 

nonallocation Treasury Appropriation Fund Symbol to another. The transfer is accomplished via SF 1151: Nonexpenditure Transfer 

Authorization. Only the Department of Transportation may use this account. Although the normal balance for this account is debit, it 

is acceptable for this account to have a credit balance.

Justification: To capture the nonexpenditure transfer of appropriations to liquidate contract authority.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

7 of 48 June 6, 2011

Impact on FACTS II Attribute Table

Fiscal 2012

USSGL 

Account USSGL Account Attributes

Normal 

Balance

Debit/

Credit

Begin/

End

Auth 

Type

BEA 

Cat1

Dir 

Trans

Agy

Dir

Trans

Acct

Year

of

BA

PY

Adj

TAFS 

Status

Fund 

Type Def/Indef

4153 D Y B Y Y Y Y U Y2 Y

4153 D Y E Y Y Y Y U Y2 Y

4154 D Y E Y U Y2 Y

Impact on USSGL Crosswalks

Fiscal 2012

USSGL 

Account

SF 133/

P&F

USSGL

2108

Balance 

Sheet

Stmt of 

Net Cost

Stmt of 

Changes in 

Net Position

Stmt of 

Cust Activ

Stmt of 

Budgetary

Resources

Reclass 

Stmts

4153

Lines

1000, 1020

3

1013 “BAL” 

1610/1611 “NEW” Col 7 n/a n/a n/a n/a Lines 1, 4 n/a

4154

Lines

1020

1137 Col 7 n/a n/a n/a n/a Line 6 n/a

 1 BEA Category is not required in FACTS II; however, BEA Category for USSGL account 4153 pertains to domain value “M” Mandatory only, and USSGL 

account 4154 pertains to domain value “D” Discretionary only.

2 Limited to domain value “7” Trust (non-revolving) Fund only 3 SF 133/P&F line 1013 is a projected new line. Refer to OMB Circular No. A-11 (2011 release) for actual line number and title.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

8 of 48 June 6, 2011

Listing of USSGL Accounts Used in This Scenario

Account 

Number Account Name

Budgetary

4126 Amounts Appropriated From Specific Invested TAFS – Receivable

4131 Current-Year Contract Authority Realized

4135 Contract Authority Liquidated

4136 Contract Authority to be Liquidated by Trust Funds

4138 Appropriation to Liquidate Contract Authority

4139 Contract Authority Carried Forward

4153 Transfers of Contract Authority - Nonallocation

4154 Appropriation to Liquidate Contract Authority - Nonallocation - Transferred

4170 Transfers – Current-Year Authority

4201 Total Actual Resources – Collected

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Resources

4801 Undelivered Orders - Obligations, Unpaid

4902 Delivered Orders - Obligations, Paid

Proprietary

1010 Fund Balance With Treasury

1330 Receivable for Transfers of Currently Invested Balances

2150 Payable for Transfers of Currently Invested Balances

3310 Cumulative Results of Operations

5755 Nonexpenditure Financing Sources - Transfers-In

5765 Nonexpenditure Financing Sources - Transfers-Out

6100 Operating Expenses/Program Costs
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

9 of 48 June 6, 2011

USSGL Scenario

Assumptions Specific to this Scenario

• Appropriations to liquidate contract authority are classified as discretionary budget authority

• Transfers of contract authority – nonallocation are classified as mandatory budget authority

• Beginning trial balances are not applicable in Year 1 of this scenario

• Trust Fund A and Trust Fund B represent the HTF “recipient” accounts 69X8083 and 69X8350. In practice, the activity 

illustrated in Trust Fund A also occurs in Trust Fund B. Additionally, the transfers that occur from A to B also occur from B 

to A.

• The HTF “corpus” account 69X8102 is not illustrated in this scenario
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

10 of 48 June 6, 2011

Illustrative Transactions

Year 1

1. To record the enactment of public law for new contract authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4131 Current-Year Contract 

Authority Realized

4450 Unapportioned Authority

Proprietary Entry

None

500,000

500,000 A166 N/A

2. To record the apportionment and subsequent allotment of authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

and

4510 Apportionments

4610 Allotments – Realized 

Resources

Proprietary Entry

None

500,000

500,000

500,000

500,000

A116

A120

N/A
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

11 of 48 June 6, 2011

Year 1

3. Trust Fund A records an appropriation to liquidate contract authority. The amount is appropriated from the Highway Trust Fund 

corpus 69X8102 (not illustrated) to Trust Fund A for contract authority to be used in either Trust Fund A or Trust Fund B. (Trust 

Fund A will later be granted the authority to transfer the appropriation to liquidate contract authority to Trust Fund B to cover 

obligations when needed for disbursement.) Since the Highway Trust Fund corpus is invested, the actual fund balance will not be 

transferred from the corpus account to Trust Fund A until funds are needed for disbursement. 

Trust Fund A DR CR TC Trust Fund B DR CR TC

4

Budgetary Entry

4126 Amounts Appropriated from 

Specific Invested TAFS –

Receivable

4136 Contract Authority to be 

Liquidated by Trust 

Funds

Proprietary Entry

1330 Receivable for Transfers of 

Currently Invested Balances

5755 Nonexpenditure 

Financing Sources -

Transfers-In

100,000

100,000

100,000

100,000

A173 N/A

 4 This transaction represents a receivable from the Highway Trust Fund corpus TAFS 69X8102 (not illustrated).
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

12 of 48 June 6, 2011

Year 1

4. Trust Fund A transfers contract authority to Trust Fund B, prior to the actual transfer of liquidating authority and fund balance. This 

is based upon legislative guidance. The transfer of contract authority gives Trust Fund B the authority from which to obligate. 

Trust Fund B must request an SF 1151: Nonexpenditure Transfer Authorization prior to disbursing funds (see transaction #7B).

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4610 Allotments – Realized 

Resources

4153 Transfers of Contract 

Authority -

Nonallocation (NEW)5

Proprietary Entry

5765 Nonexpenditure Financing 

Sources - Transfers-Out

2150 Payable for Transfers of

Currently Invested 

Balances

100,000

100,000

100,000

100,000

TC

A163

Budgetary Entry

4153 Transfers of Contract 

Authority – Nonallocation

(NEW)

4450 Unapportioned Authority

Proprietary Entry

1330 Receivable for Transfers of 

Currently Invested Balances

5755 Nonexpenditure Financing 

Sources - Transfers-In

100,000

100,000

100,000

100,000

TC

A161

 5 In this transaction, Trust Fund A is transferring contract authority from current-year authority (Year Of Budget Authority Code domain value “NEW”). If the 

transfer had represented a transfer of contract authority from prior-year balances instead, domain value “BAL” would have been assigned.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

13 of 48 June 6, 2011

Year 1

5. To record the apportionment and subsequent allotment of authority in Trust Fund B, related to the transfer-in of contract authority 

received in #4.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

and

4510 Apportionments

4610 Allotments – Realized 

Resources

Proprietary Entry

None

100,000

100,000

100,000

100,000

A116

A120

6. To record current-year undelivered ORDER A in Trust Fund B.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

70,000

70,000 B306
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

14 of 48 June 6, 2011

Year 1

7. Trust Fund B is ready to make a payment and disbursement of funds related to ORDER A, but first must request a nonexpenditure 

transfer of funds from Trust Fund A. However, in order to transfer funds to Trust Fund B, Trust Fund A must first request a 

nonexpenditure transfer of funds from the Highway Trust Fund corpus TAFS (69X8102) (corpus not illustrated), representing the 

appropriation to liquidate contract authority (7A). The subsequent transfer of funds from Trust Fund A to B will then represent 

the transfer of the appropriation to liquidate contract authority (7B).

7A. To record the nonexpenditure transfer-in (SF 1151) of funds from the Highway Trust Fund corpus (not illustrated) to Trust Fund A. 

This represents the appropriation to liquidate contract authority. It reduces the receivable amount of the appropriation of contract 

authority to be liquidated established in transaction #3.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4136 Contract Authority to be 

Liquidated by Trust Funds

4126 Amounts Appropriated 

From Specific Invested 

TAFS – Receivable

and

4138 Appropriation to Liquidate 

Contract Authority

4135 Contract Authority 

Liquidated

Proprietary Entry

1010 Fund Balance With Treasury

1330 Receivable for Transfers 

of Currently Invested 

Balances

70,000

70,000

70,000

70,000

70,000

70,000

A175 N/A
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

15 of 48 June 6, 2011

Year 1

7B. To record the immediate nonexpenditure transfer (SF 1151) of funds from Trust Fund A to B. This represents the transfer of the 

appropriation to liquidate contract authority. It is directly related to transaction #4: it reduces the proprietary payable/receivable 

(2150/1330), and it is related to (but does not reduce) the budgetary transfer of contract authority (USSGL 4153). USSGL 4153 is not 

reduced until closing.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4154 Appropriation to Liquidate 

Contract Authority -

Nonallocation – Transferred

4170 Transfers – Current-Year 

Authority

Proprietary Entry

2150 Payable for Transfers of 

Currently Invested Balances

1010 Fund Balance With 

Treasury

70,000

70,000

70,000

70,000

TC 

A160

Budgetary Entry

4170 Transfers – Current-Year Authority

4154 Appropriation to 

Liquidate Contract 

Authority – Nonallocation 

- Transferred

Proprietary Entry

1010 Fund Balance With Treasury

1330 Receivable for Transfers of 

Currently Invested Balances

70,000

70,000

70,000

70,000

TC

A157

7C. To record payment and disbursement of funds from Trust Fund B, related to the ORDER A obligation established in #6.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders - Obligations, 

Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1010 Fund Balance With 

Treasury

70,000

70,000

70,000

70,000

B107
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

16 of 48 June 6, 2011

Year 1

Preclosing Adjusted Trial Balances

Trust Fund A Debit Credit Trust Fund B Debit Credit

Budgetary Budgetary

4126 Amounts Appropriated From Specific 

Invested TAFS – Receivable 30,000

4153 Transfers of Contract Authority -

Nonallocation (NEW) 100,000

4131 Current-Year Contract Authority 

Realized 500,000

4154 Appropriation to Liquidate Contract 

Authority - Nonallocation -

Transferred 70,000

4135 Contract Authority Liquidated 70,000 4170 Transfers – Current-Year Authority 70,000

4136 Contract Authority to be Liquidated by 

Trust Funds 30,000

4450 Unapportioned Authority 0

4138 Appropriation to Liquidate Contract 

Authority 70,000

4510 Apportionments 0

4153 Transfers of Contract Authority -

Nonallocation (NEW) 100,000

4610 Allotments – Realized Resources

30,000

4154 Appropriation to Liquidate Contract 

Authority - Nonallocation -

Transferred 70,000

4801 Undelivered Orders - Obligations, Unpaid 0

4170 Transfers – Current-Year Authority 70,000 4902 Delivered Orders - Obligations, Paid 70,000

4450 Unapportioned Authority 0

4510 Apportionments 0

4610 Allotments – Realized Resources 400,000

Total 670,000 670,000 Total 170,000 170,000

Proprietary Proprietary

1010 Fund Balance With Treasury 0 1010 Fund Balance With Treasury 0

1330 Receivable for Transfers of 

Currently Invested Balances 30,000

1330 Receivable for Transfers of 

Currently Invested Balances 30,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

17 of 48 June 6, 2011

2150 Payable for Transfers of 

Currently Invested Balances 30,000

5755 Nonexpenditure Financing 

Sources - Transfers-In 100,000

5755 Nonexpenditure Financing 

Sources - Transfers-In 100,000 6100 Operating Expenses/Program Costs 70,000

5765 Nonexpenditure Financing 

Sources - Transfers-Out 100,000

Total 130,000 130,000 Total 100,00 100,000

CLOSING ENTRIES

Year 1

C1. To record the consolidation of actual net-funded resources.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4170 Transfers – Current-Year 

Authority

4138 Appropriation to 

Liquidate Contract 

Authority

 

Proprietary Entry

None

70,000

70,000

F302

Budgetary Entry

4201 Total Actual Resources –

 Collected

4170 Transfers – CurrentYear Authority

Proprietary Entry

None

70,000

70,000 F302
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

18 of 48 June 6, 2011

Year 1

C2. To record the closing of fiscal-year contract authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4135 Contract Authority 

Liquidated

4139 Contract Authority Carried 

Forward

4131 Current-Year 

Contract Authority 

Realized

Proprietary Entry

None

70,000

430,000

500,000

F304 N/A

C3. To record the closing of appropriations to liquidate contract authority - transferred.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4153 Transfers of Contract 

Authority –

Nonallocation

4154 Appropriation to 

Liquidate Contract 

Authority -

Nonallocation -

Transferred

 

Proprietary Entry

None

70,000

70,000

F305

Budgetary Entry

4154 Appropriation to Liquidate 

Contract Authority -

Nonallocation – Transferred

4153 Transfers of Contract 

Authority -

Nonallocation

Proprietary Entry

None

70,000

70,000 F305R
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

19 of 48 June 6, 2011

Year 1

C4. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4610 Allotments – Realized 

Resources

4450 Unapportioned 

Authority

 

Proprietary Entry

None

400,000

400,000 F308

Budgetary Entry

4610 Allotments – Realized 

Resources

4450 Unapportioned 

Authority

Proprietary Entry

None

110,000

110,000 F308

C5. To record the closing of paid delivered orders to total actual resources.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual Resources 

– Collected

Proprietary Entry

None

70,000

70,000 F314
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

20 of 48 June 6, 2011

Year 1

C6. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

None

Proprietary Entry

5755 Nonexpenditure Financing 

Sources - Transfers-In

5765 Nonexpenditure 

Financing Sources -

Transfers-In

100,000

100,000

F336

Budgetary Entry

None

Proprietary Entry

5755 Nonexpenditure Financing 

Sources - Transfers-In

3310 Cumulative Results of 

Operations

6100 Operating 

Expenses/Program 

Costs

100,000

30,000

70,000

F336
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

21 of 48 June 6, 2011

Year 1

Postclosing Trial Balances

Trust Fund A Debit Credit Trust Fund B Debit Credit

Budgetary Budgetary

4126 Amounts Appropriated From Specific 

Invested TAFS – Receivable 30,000

4153 Transfers of Contract Authority -

Nonallocation 30,000

4136 Contract Authority to be Liquidated by 

Trust Funds 30,000 4450 Unapportioned Authority 30,000

4139 Contract Authority Carried Forward 430,000 Total 30,000 30,000

4153 Transfers of Contract Authority -

Nonallocation 30,000

4450 Unapportioned Authority 400,000

Total 460,000 460,000

Proprietary Proprietary

1330 Receivable for Transfers of 

Currently Invested Balances 30,000

1330 Receivable for Transfers of 

Currently Invested Balances 30,000

2150 Payable for Transfers of 

Currently Invested Balances 30,000 3310 Cumulative Results of Operations 30,000

Total 30,000 30,000 Total 30,000 30,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

22 of 48 June 6, 2011

Year 1

SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES and PROGRAM AND 

FINANCING (P&F) SCHEDULE

Trust 

Fund A 

SF133 

Line

Trust 

Fund A 

P&F 

Line

Trust 

Fund B 

SF133 

Line

Trust 

Fund B 

P&F 

Line

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, October 1

Budget Authority:

Appropriations:

Discretionary:

1102 Appropriation (trust fund) (4126E-B, 4138E) 100,000 100,000

Non-expenditure transfers:

1120 Appropriations transferred to other accounts (-) (4170E) 

(discretionary) (70,000) (70,000)

1121 Appropriations transferred from other accounts (4170E) 

(discretionary) 70,000 70,000

Adjustments:

1137 Appropriations applied to liquidate contract authority (-) (4135E, 

4136E-B, 4154E) 30,000) (30,000) (70,000) (70,000)

1160 Appropriations (total). This line is calculated. Equals sum of lines 

1100 through 1152 (SF 133) and lines 1100 through 1139 (P&F). 0 0 0 0

Contract authority:

Mandatory:
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

23 of 48 June 6, 2011

1600 Contract authority (4131E) 500,000 500,000

Nonexpenditure transfers:

1610 Contract authority transferred to other accounts (-) (4153E-B “NEW”) 

(mandatory) (100,000) (100,000)

1611 Contact authority transferred from other accounts (4153E-B “NEW”) 

(mandatory) 100,000 100,000

All Accounts:

1941 Unexpired unobligated balance carried forward, end of year (4610E) n/a 400,000 n/a 30,000

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (4801E-B, 4902E) 70,000 n/a

2004 Direct obligations (total) This line is calculated. Equals sum of lines 

2001 through 2003. 70,000 n/a

Unobligated Balance

Apportioned

2201 Available in the current period (4610E) 400,000 n/a 30,000 n/a

2500 Total budgetary resources (Sum of lines 2001..2403. Also equals line 

1910 of the Schedule of Budgetary Resources) 400,000 n/a 100,000 n/a

CHANGE IN OBLIGATED BALANCE

Obligated balance, start of year (net):

3000 Unpaid obligations, brought forward, October 1 (gross) 0 0

3030 Obligations incurred, unexpired accounts (4801E-B, 4902E) 70,000 70,000

3040 Outlays (gross) (-) (4902E) (70,000) (70,000)

Obligated balance, end of year (net):

3090 Unpaid obligations, end of year (gross) (4801E)
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

24 of 48 June 6, 2011

3100 Obligated balance, end of year (net) (calc. lines 3000, 3001, 3010, 

3011, 3030, 3031, 3040, 3050, 3051, 3060, 3061, 3070, 3071, 3080, and 

3081)

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross (This line is calculated. Equals the sum of 

mandatory budget authority [Lines 1200 through 1252, 1270 through 1273, 

1400 through 1430, 1600 through 1631, and 1800 through 1842 (SF 133). 

Lines 1200 through 1239, 1270 through 1273, 1400 through 1420, 1600 

through 1622, and 1800 through 1827 (P&F)].) 400,000 400,000

4100 Outlays from new mandatory authority (4902E) 70,000 70,000

4110 Total outlays, gross (4902E) 70,000 70,000

4160 Budget authority, net (mandatory) 400,000 400,000 100,000 100,000

4170 Outlays, net (mandatory) 70,000 70,000

4180 Budget authority, net (discretionary and mandatory) 400,000 400,000 100,000 100,000

4190 Outlays, net (discretionary and mandatory) 70,000 70,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

25 of 48 June 6, 2011

Year 1

USSGL 2108: YEAREND CLOSING STATEMENT

Trust Fund A Trust Fund B

Column 2 Balance of Contract Authority, Treasury Supplied 0 0

Column 3 New Contract Authority (4131E) 500,000 0

Column 4 Appropriations to Liquidate (4135E, 4136E-B) 100,000 0

Column 5 Writeoffs, Restorations or Adjustments 0 0

Column 6 Balance of Unfunded Contract Authority (4131E, 4135E, 4136E) 400,000 0

Column 7 Reimbursements Earned and Refunds (4126E, 4153E, 4154E) 0 30,000

Column 9 Undelivered Orders and Contracts 0 0

Column 10 Accounts Payable and Other Liabilities 0 0

Column 11 Unobligated Balance (4610E) 400,000 30,000

FACTS II Edit Check 5: Col 5, 6, 7, 8 = Col 9, 10, 11 YES YES
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

26 of 48 June 6, 2011

Year 1

BALANCE SHEET

Trust Fund A Trust Fund B

Assets:

 Intragovernmental:

 1. Fund Balance With Treasury (Note 3) (1010E) 0 0

 3. Accounts Receivable (Note 6) (1330E) 30,000 30,000

 6. Total Intragovernmental (calc.) 30,000 30,000

15. Total Assets (calc.) 30,000 30,000

Liabilities:

 Intragovernmental:

 17. Accounts Payable (2150E) 30,000 0

 20. Total Intragovernmental (calc.) 30,000 0

 28. Total Liabilities (calc.) 30,000 0

Net Position:

 32. Cumulative Results of Operations – Earmarked Funds (Note 21) (5755E, 5765E, 

6100E) 0 30,000

 34. Total Net Position (calc.) 0 30,000

35. Total Liabilities and Net Position (calc.) 30,000 30,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

27 of 48 June 6, 2011

Year 1

STATEMENT OF NET COST

Trust Fund A Trust Fund B

Program Costs:

1. Gross costs (Note 22) (6100E) 70,000

3. Net Program Costs (sum of 1 minus 2) 70,000

8. Net cost of operations 70,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

28 of 48 June 6, 2011

Year 1

STATEMENT OF CHANGES IN NET POSITION

Trust Fund A Trust Fund B

All Other Funds All Other Funds

Budgetary Financing Sources:

8. Transfers-In/Out Without Reimbursement (+/-) (5755E, 5765E) 0 100,000

14. Total Financing Sources (sum of 4 through 13) 0 100,000

15. Net Cost of Operations (+/-) 0 70,000

16. Net Change (sum of 14 minus 15) 0 30,000

17. Cumulative Results of Operations (sum of 3 and 16) 0 30,000

27. Net Position (sum of 17 and 26) 0 30,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

29 of 48 June 6, 2011

Year 1

STATEMENT OF BUDGETARY RESOURCES Trust Fund A Trust Fund B

BUDGETARY RESOURCES

1. Unobligated balance; start of year

Brought forward, October 1 (+or-)

3. Budget authority:

A. Appropriation (4126E-B, 4138E) 100,000

C. Contract authority (4131E) 500,000

4. Nonexpenditure transfers, net:

 Actual transfers, budget authority (+or-) (4153E-B, 4170E) (170,000) 170,000

6. Permanently not available: (4135E “P”, 4136E-B, 4154E) (30,000) (70,000)

7. Total budgetary resources 400,000 100,000

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Direct: (4902E) 70,000

9. Unobligated balance:

A. Apportioned: (4610E) 400,000 30,000

11. Total status of budgetary resources 400,000 100,000

CHANGE IN OBLIGATED BALANCES

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

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

NET OUTLAYS

19. Net Outlays: 

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

D. Net outlays (calc) 70,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

30 of 48 June 6, 2011

Year 2

1. To record the apportionment and subsequent allotment of authority in Trust Fund B, related to the transfer-in of contract authority 

received in Year 1.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

and

4510 Apportionments

4610 Allotments – Realized 

Resources

Proprietary Entry

None

30,000

30,000

30,000

30,000

A116

A120

2. To record current-year undelivered ORDER X in Trust Fund B.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

20,000

20,000 B306
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

31 of 48 June 6, 2011

Year 2

3. Trust Fund B has determined that it needs to transfer contract authority back to Trust Fund A, from balances received in the previous 

year. 

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4153 Transfers of Contract 

Authority – Nonallocation

(BAL)

4450 Unapportioned 

Authority

Proprietary Entry

2150 Payable for Transfers of 

Currently Invested Balances

5755 Nonexpenditure 

Financing Sources -

Transfers-In

5,000

5,000

5,000

5,000

TC

A167

Budgetary Entry

4610 Allotments – Realized 

Resources

4153 Transfers of Contract 

Authority -

Nonallocation (BAL)

Proprietary Entry

5765 Nonexpenditure Financing 

Sources - Transfers-Out

1330 Receivable for Transfers 

of Currently Invested 

Balances

5,000

5,000

5,000

5,000

TC

A165
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

32 of 48 June 6, 2011

Year 2

4. Trust Fund B is ready to make a payment and disbursement of funds related to ORDER X, but first must request a nonexpenditure 

transfer of funds from Trust Fund A. However, in order to transfer funds to Trust Fund B, Trust Fund A must first request a 

nonexpenditure transfer of funds from the Highway Trust Fund corpus TAFS (69X8102) (corpus not illustrated), representing the 

appropriation to liquidate contract authority (4A). The subsequent transfer of funds from Trust Fund A to B will then represent 

the transfer of the appropriation to liquidate contract authority (4B).

4A. To record the nonexpenditure transfer-in (SF 1151) of funds from the Highway Trust Fund corpus (not illustrated) to Trust Fund A. 

This represents the appropriation to liquidate contract authority. It reduces the receivable amount of the appropriation of contract 

authority to be liquidated that was recorded in year 1.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4136 Contract Authority to be 

Liquidated by Trust Funds

4126 Amounts Appropriated 

From Specific Invested 

TAFS – Receivable

and

4138 Appropriation to Liquidate 

Contract Authority

4135 Contract Authority 

Liquidated

Proprietary Entry

1010 Fund Balance With Treasury

1330 Receivable for Transfers 

of Currently Invested 

Balances

20,000

20,000

20,000

20,000

20,000

20,000

A175 N/A
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

33 of 48 June 6, 2011

Year 2

4B. To record the immediate nonexpenditure transfer (SF 1151) of funds from Trust Fund A to B. This represents the transfer of the 

appropriation to liquidate contract authority. It is related to the balances of contract authority transferred in year 1.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4154 Appropriation to Liquidate 

Contract Authority -

Nonallocation – Transferred

41706 Transfers – Current-Year 

Authority

Proprietary Entry

2150 Payable for Transfers of 

Currently Invested Balances

1010 Fund Balance With 

Treasury

20,000

20,000

20,000

20,000

TC 

A160

Budgetary Entry

4170 Transfers – Current-Year Authority

4154 Appropriation to 

Liquidate Contract 

Authority – Nonallocation 

- Transferred

Proprietary Entry

1010 Fund Balance With Treasury

1330 Receivable for Transfers of 

Currently Invested Balances

20,000

20,000

20,000

20,000

TC

A157

 6 Note: Even though the balances of contract authority were from year 1, the appropriation to liquidate contract authority occurred in year 2; therefore, USSGL 

4170 is appropriate.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

34 of 48 June 6, 2011

Year 2

4C. To record payment and disbursement of funds from Trust Fund B, related to the ORDER X obligation established in #2.

Trust Fund A DR CR TC Trust Fund B DR CR TC

N/A

Budgetary Entry

4801 Undelivered Orders - Obligations, 

Unpaid

4902 Delivered Orders -

Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1010 Fund Balance With 

Treasury

20,000

20,000

20,000

20,000

B107
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

35 of 48 June 6, 2011

Year 2

Preclosing Adjusted Trial Balances

Trust Fund A Debit Credit Trust Fund B Debit Credit

Budgetary Budgetary

4126 Amounts Appropriated From Specific 

Invested TAFS – Receivable 10,000

4153 Transfers of Contract Authority -

Nonallocation (BAL) 25,000

4135 Contract Authority Liquidated 20,000

4154 Appropriation to Liquidate Contract 

Authority - Nonallocation -

Transferred 20,000

4136 Contract Authority to be Liquidated by 

Trust Funds 10,000 4170 Transfers – Current-Year Authority 20,000

4138 Appropriation to Liquidate Contract 

Authority 20,000 4450 Unapportioned Authority 0

4139 Contract Authority Carried Forward 430,000 4510 Apportionments 0

4153 Transfers of Contract Authority -

Nonallocation (BAL) 25,000 4610 Allotments – Realized Resources 5,000

4154 Appropriation to Liquidate Contract 

Authority - Nonallocation -

Transferred 20,000 4801 Undelivered Orders - Obligations, Unpaid 0

4170 Transfers – Current-Year Authority 20,000 4902 Delivered Orders - Obligations, Paid 20,000

4450 Unapportioned Authority 405,000 Total 45,000 45,000

Total 480,000

Proprietary Proprietary

1010 Fund Balance With Treasury 0 1010 Fund Balance With Treasury 0

1330 Receivable for Transfers of 

Currently Invested Balances 10,000

1330 Receivable for Transfers of 

Currently Invested Balances 5,000

2150 Payable for Transfers of 

Currently Invested Balances 5,000 3310 Cumulative Results of Operations 30,000

5755 Nonexpenditure Financing 5765 Nonexpenditure Financing 
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

36 of 48 June 6, 2011

Sources - Transfers-In 5,000 Sources - Transfers-Out 5,000

Total 10,000 10,000 6100 Operating Expenses/Program Costs 20,000

Total 30,000 30,000

CLOSING ENTRIES

Year 2

C1. To record the consolidation of actual net-funded resources.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4170 Transfers – Current-Year 

Authority

4138 Appropriation to 

Liquidate Contract 

Authority

 

Proprietary Entry

None

20,000

20,000

F302

Budgetary Entry

4201 Total Actual Resources –

 Collected

4170 Transfers – CurrentYear Authority

Proprietary Entry

None

20,000

20,000 F302
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

37 of 48 June 6, 2011

Year 2

C2. To record the closing of fiscal-year contract authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4135 Contract Authority 

Liquidated

4139 Contract Authority 

Carried Forward

Proprietary Entry

None

20,000

20,000

F304 N/A

C3. To record the closing of appropriations to liquidate contract authority - transferred.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

4153 Transfers of Contract 

Authority –

Nonallocation

4154 Appropriation to 

Liquidate

Contract 

Authority –

Nonallocation -

Transferred

 

Proprietary Entry

None

20,000

20,000

F305

Budgetary Entry

4154 Appropriation to Liquidate 

Contract Authority -

Nonallocation – Transferred

4153 Transfers of Contract 

Authority -

Nonallocation

Proprietary Entry

None

20,000

20,000 F305R
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

38 of 48 June 6, 2011

Year 2

C4. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

4610 Allotments – Realized 

Resources

4450 Unapportioned 

Authority

Proprietary Entry

None

5,000

5,000 F308

C5. To record the closing of paid delivered orders to total actual resources.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

4902 Delivered Orders -

Obligations, Paid

4201 Total Actual Resources 

– Collected

Proprietary Entry

None

20,000

20,000 F314
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

39 of 48 June 6, 2011

Year 2

C6. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

Trust Fund A DR CR TC Trust Fund B DR CR TC

Budgetary Entry

None

Proprietary Entry

5755 Nonexpenditure Financing 

Sources - Transfers-In

3310 Cumulative Results 

of Operations

5,000

5,000

F336

Budgetary Entry

None

Proprietary Entry

3310 Cumulative Results of 

Operations

5765 Nonexpenditure 

Financing Sources -

Transfers-Out

6100 Operating 

Expenses/Program 

Costs

25,000

5,000

20,000

F336
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

40 of 48 June 6, 2011

Year 2

Postclosing Trial Balances

Trust Fund A Debit Credit Trust Fund B Debit Credit

Budgetary Budgetary

4126 Amounts Appropriated From Specific 

Invested TAFS – Receivable 10,000

4153 Transfers of Contract Authority -

Nonallocation 5,000

4136 Contract Authority to be Liquidated by 

Trust Funds 10,000 4450 Unapportioned Authority 5,000

4139 Contract Authority Carried Forward 410,000 Total 5,000 5,000

4153 Transfers of Contract Authority -

Nonallocation 5,000

4450 Unapportioned Authority 405,000

Total 420,000 420,000

Proprietary Proprietary

1330 Receivable for Transfers of 

Currently Invested Balances 10,000

1330 Receivable for Transfers of 

Currently Invested Balances 5,000

2150 Payable for Transfers of 

Currently Invested Balances 5,000 3310 Cumulative Results of Operations 5,000

3310 Cumulative Results of Operations 5,000

Total 10,000 10,000 Total 5,000 5,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

41 of 48 June 6, 2011

Year 2

SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES and PROGRAM AND 

FINANCING (P&F) SCHEDULE

Trust 

Fund A 

SF133 

Line

Trust 

Fund A 

P&F 

Line

Trust 

Fund B 

SF133 

Line

Trust 

Fund B 

P&F 

Line

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, October 1 (4126B, 4136B, 

4139B, 4153B) 400,000 400,000 30,000 30,000

Nonexpenditure transfers:

1013 Unobligated balance of contract authority transferred to or from other 

account (net) (+ or -) (4153E-B, “BAL”)

7 5,000 5,000 (5,000) (5,000)

1050 Unobligated balance (total). This line is calculated. Equals sum of 

lines 1000 through 1042 (SF 133) and lines 1000 through 1031 (P&F). 405,000 405,000 25,000 25,000

Budget Authority:

Appropriations:

Discretionary:

1102 Appropriation (trust fund) (4126E-B, 4138E) 0 0

Non-expenditure transfers:

1120 Appropriations transferred to other accounts (-) (4170E) 

(discretionary) (20,000) (20,000)

1121 Appropriations transferred from other accounts (4170E) 

(discretionary) 20,000 20,000

 7 SF 133/P&F line 1013 is a projected new line. Refer to OMB Circular No. A-11 (2011 release) for actual line number and title.
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

42 of 48 June 6, 2011

Adjustments:

1137 Appropriations applied to liquidate contract authority (-) (4135E, 

4136E-B, 4154E) 20,000 20,000 (20,000) (20,000)

1160 Appropriations (total). This line is calculated. Equals sum of lines 

1100 through 1152 (SF 133) and lines 1100 through 1139 (P&F). 0 0 0 0

Contract authority:

Mandatory:

Nonexpenditure transfers:

1610 Contract authority transferred to other accounts (-) (4153E-B, 

“NEW”) (mandatory) 0 0

1611 Contact authority transferred from other accounts (4153E-B, “NEW”) 

(mandatory) 0 0

All Accounts:

1941 Unexpired unobligated balance carried forward, end of year (4450E, 

4610E) n/a 405,000 n/a 5,000

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (4801E-B, 4902E) 20,000 n/a

2004 Direct obligations (total) This line is calculated. Equals sum of lines 

2001 through 2003. 20,000 n/a

Unobligated Balance

Apportioned

2201 Available in the current period (4610E)

2403 Other (4450E) 405,000 n/a 5,000 n/a

2500 Total budgetary resources (Sum of lines 2001..2403. Also equals line 

1910 of the Schedule of Budgetary Resources) 405,000 n/a 5,000 n/a
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

43 of 48 June 6, 2011

CHANGE IN OBLIGATED BALANCE

Obligated balance, start of year (net):

3000 Unpaid obligations, brought forward, October 1 (gross) 0 0

3030 Obligations incurred, unexpired accounts (4801E-B, 4902E) 20,000 20,000

3040 Outlays (gross) (-) (4902E) (20,000) (20,000)

Obligated balance, end of year (net):

3090 Unpaid obligations, end of year (gross) (4801E)

3100 Obligated balance, end of year (net) (calc. lines 3000, 3001, 3010, 

3011, 3030, 3031, 3040, 3050, 3051, 3060, 3061, 3070, 3071, 3080, and 

3081)

BUDGET AUTHORITY AND OUTLAYS, NET

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross (This line is calculated. Equals the sum of 

mandatory budget authority [Lines 1200 through 1252, 1270 through 1273, 

1400 through 1430, 1600 through 1631, and 1800 through 1842 (SF 133). 

Lines 1200 through 1239, 1270 through 1273, 1400 through 1420, 1600 

through 1622, and 1800 through 1827 (P&F)].) 0 0 0 0

4100 Outlays from new mandatory authority (4902E) 20,000 20,000

4110 Total outlays, gross (4902E) 20,000 20,000

4160 Budget authority, net (mandatory) 0 0 0 0

4170 Outlays, net (mandatory) 20,000 20,000

4180 Budget authority, net (discretionary and mandatory) 0 0 0 0

4190 Outlays, net (discretionary and mandatory) 20,000 20,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

44 of 48 June 6, 2011

Year 2

USSGL 2108: YEAREND CLOSING STATEMENT

Trust Fund A Trust Fund B

Column 2 Balance of Contract Authority, Treasury Supplied 0 0

Column 3 New Contract Authority 0 0

Column 4 Appropriations to Liquidate (4135E, 4136E-B) 0 0

Column 5 Writeoffs, Restorations or Adjustments 0 0

Column 6 Balance of Unfunded Contract Authority (4131E, 4135E, 4136E, 

4139B) 400,000 0

Column 7 Reimbursements Earned and Refunds (4126E, 4153E, 4154E) 5,000 5,000

Column 9 Undelivered Orders and Contracts 0 0

Column 10 Accounts Payable and Other Liabilities 0 0

Column 11 Unobligated Balance (4450E, 4610E) 405,000 5,000

FACTS II Edit Check 5: Col 5, 6, 7, 8 = Col 9, 10, 11 YES YES
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

45 of 48 June 6, 2011

Year 2

BALANCE SHEET

Trust Fund A Trust Fund B

Assets:

 Intragovernmental:

 1. Fund Balance With Treasury (Note 3) (1010E) 0 0

 3. Accounts Receivable (Note 6) (1330E) 10,000 5,000

 6. Total Intragovernmental (calc.) 10,000 5,000

15. Total Assets (calc.) 10,000 5,000

Liabilities:

 Intragovernmental:

 17. Accounts Payable (2150E) 5,000 0

 20. Total Intragovernmental (calc.) 5,000 0

 28. Total Liabilities (calc.) 5,000 0

Net Position:

 32. Cumulative Results of Operations – Earmarked Funds (Note 21) (3310B, 5755E, 

5765E, 6100E) 5,000 5,000

 34. Total Net Position (calc.) 5,000 5,000

35. Total Liabilities and Net Position (calc.) 10,000 5,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

46 of 48 June 6, 2011

Year 2

STATEMENT OF NET COST

Trust Fund A Trust Fund B

Program Costs:

1. Gross costs (Note 22) (6100E) 20,000

3. Net Program Costs (sum of 1 minus 2) 20,000

8. Net cost of operations 20,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

47 of 48 June 6, 2011

Year 2

STATEMENT OF CHANGES IN NET POSITION

Trust Fund A Trust Fund B

All Other Funds All Other Funds

Cumulative Results of Operations

1. Beginning Balances (3310B) 30,000

Budgetary Financing Sources:

8. Transfers-In/Out Without Reimbursement (+/-) (5755E, 5765E) 5,000 (5,000)

14. Total Financing Sources (sum of 4 through 13) 5,000 (5,000)

15. Net Cost of Operations (+/-) 0 20,000

16. Net Change (sum of 14 minus 15) 5,000 (25,000)

17. Cumulative Results of Operations (sum of 3 and 16) 5,000 5,000

27. Net Position (sum of 17 and 26) 5,000 5,000
Trust Fund Transfers of Contract Authority – Nonallocation Transfers

Guidance Specific to the Highway Trust Fund (69X8102) and

Recipient Trust Funds (69X8083 and 69X8350)

48 of 48 June 6, 2011

Year 2

STATEMENT OF BUDGETARY RESOURCES Trust Fund A Trust Fund B

BUDGETARY RESOURCES

1. Unobligated balance; start of year

Brought forward, October 1 (+or-) (4126B, 4136B, 4139B, 4153B) 400,000 30,000

3. Budget authority:

A. Appropriation (4126E-B, 4138E) 0

C. Contract authority 0

4. Nonexpenditure transfers, net:

 Actual transfers, budget authority (+or-) (4153E-B, 4170E) (15,000) 15,000

6. Permanently not available: (4135E “P”, 4136E-B, 4154E) 20,000 (20,000)

7. Total budgetary resources 405,000 25,000

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Direct: (4902E) 20,000

9. Unobligated balance:

A. Apportioned: (4450E, 4610E) 405,000 5,000

11. Total status of budgetary resources 405,000 25,000

CHANGE IN OBLIGATED BALANCES

13. Obligations incurred (+) (4902E) 20,000

14. Gross outlays (-) (4902E) (20,000)

NET OUTLAYS

19. Net Outlays: 

A. Gross outlays (+) (4902E) 20,000

D. Net outlays (calc) 20,000