Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

1 September 2002 Revised September 2003

Background

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

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

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

Authorization.1

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

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

nonexpenditure.

There are several types of nonexpenditure transfers: appropriation transfers, allocation transfers, capital transfers, etc. This proposal pertains to “appropriation 

transfers” only, where the funds are transferred from one Treasury Appropriation Fund Symbol (TAFS) to another (i.e. 20X8111 to 20X8222). Furthermore, this 

proposal is limited to transfers between two trust funds, transfers between two special funds, or transfers between a special fund and another Federal fund, where 

investment authority is involved.

Many trust and special funds have investment authority. And in certain circumstances, trust/special funds are established in such a way that the investment 

authority resides within one TAFS, but the authority to obligate and disburse resides within another TAFS. In order to maintain sound cash management 

principles, the funds must remain invested until needed for disbursement to maximize the interest earned. Since the investment function resides within one 

TAFS, and the obligation and disbursement function resides within another TAFS, a budgetary mechanism may be needed to transfer the budget authority prior 

to transferring the funds. This may be in order to cover obligations, or as a result of an amount specified in an agency's appropriation or authorization act.

In USSGL terms, this means that budgetary receivable/payable accounts are needed to correspond with the existing proprietary receivable/payable accounts 

(1330/2150). Therefore, USSGL accounts 4171 and 4172 have been established. Furthermore, USSGL 4173 has been established to reflect the accomplished 

nonexpenditure transfers that reduce 4171 and 4172. USSGL 4173 is distinguished from USSGL 4170 “Transfers – Current-Year Authority” in that 4173 

reflects a TAFS_Status of “U/E” (“Unexpired/Expired”)3

.

Since this proposal pertains to “appropriation” transfers only, why are 4171/4172/4173 entitled “non-allocation” transfers? In accordance with TFM Bulletin No. 

2003-07, agencies are directed to process nonexpenditure transfers using the NET application within the Governmentwide Accounting (GWA) System. Agencies 

are required to select the appropriate transfer type in order to process. The four transfer types available are Appropriation Transfer, Balance Transfer, 

Reappropriation Transfer, and Capital Transfer. Attachment 1 of the TFM Bulletin provides guidance for selecting the appropriate transfer type. USSGL 4173 

falls under “Appropriation Transfer” for unexpired TAFS and “Balance Transfer” for expired TAFS. Therefore, entitling 4173 “Appropriation Transfers” would 

be misleading.

Flowcharts

Refer to pages 25-27 for illustrative examples of TAFS subject to this guidance.

 1 TFM Vol. I Part 2 - Chapter 2000 2 As defined in the Analytical Perspectives of the Budget of the U.S. Government, Chapter 15. 3 USSGL TFM S2-03-02 (as updated), USSGL Account Attributes Required for FACTS II Reporting of Detailed Financial Information
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

2 September 2002 Revised September 2003

Proposed New USSGL Account (effective Fiscal 2004, available for early implementation Fiscal 2003):

Account Title: Non-Allocation Transfers of Invested Balances - Transferred

Account Number: 4173

Normal Balance: Either

Definition: The amount of nonexpenditure transfers of invested balances accomplished via SF 1151: Nonexpenditure Transfer Authorization that reduce 

previously established USSGL 4171, “Non-Allocation Transfers of Invested Balances - Receivable” or 4172, “Non-Allocation Transfers of Invested Balances -

Payable.” FACTS II normal balance assigned to this account is “debit.”

Proposed Modification to Existing USSGL Accounts:

Account Title: Transfers - Current-Year Authority 

Account Number: 4170

Normal Balance: Either - In the FACTS II database, the normal balance assigned to this account is "debit."

Proposed New Definition: The amount of realized nonexpenditure transfers between two Treasury Appropriation Fund Symbols (TAFS) during the fiscal year 

of current-year unobligated authority. This amount includes transfers of unobligated balances that result from legislation that changes the purpose for which the 

balances are available for obligation. This amount also includes transfers of amounts from invested balances that reduce previously established USSGL 4171, 

“Transfers – Current-Year Authority – Receivable” or 4172, “Transfers – Current-Year Authority – Payable.” This amount excludes transfers of amounts 

from invested balances. FACTS II normal balance assigned to this account is “debit.”

Proposed New Account Title: Transfers – Current-Year Authority - Receivable Non-Allocation Transfers of Invested Balances - Receivable

Account Number: 4171

Normal Balance: Either

Definition: The amount to be transferred-in of unrealized nonexpenditure appropriation transfers of invested balances, excluding allocation transfers,

between two trust funds or two Federal funds (as defined by OMB), where there is investment authority involved. For cash management purposes, the funds 

remain invested until needed for disbursement. (This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization, and is only permissible 

under specific circumstances.) FACTS II normal balance assigned to this account is “debit.”

Proposed New Account Title: Transfers – Current-Year Authority – Payable Non-Allocation Transfers of Invested Balances - Payable

Account Number: 4172

Normal Balance: Either

Definition: The amount to be transferred-out of unrealized nonexpenditure appropriation transfers of invested balances, excluding allocation transfers,

between two trust funds or two Federal funds (as defined by OMB), where there is investment authority involved. For cash management purposes, the funds 

remain invested until needed for disbursement. (This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization, and is only permissible 

under specific circumstances.) FACTS II normal balance assigned to this account is “credit.”
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

3 September 2002 Revised September 2003

Impact on USSGL Crosswalks

USSGL 

Account USSGL 2108 SF 133 P&F

4171 Column 7 Line 1D, "E-B" balance

Line 2A, "B" balance

"E-B" balance for lines:

4200, 6200,

4172 Column 10 Line 1D, "E-B" balance

Line 2A, "B" balance

"E-B" balance for lines:

4100, 6100

4173 (new) N/A Line 1D, “E” balance “E” balance for lines:

4100, 4200

6100, 6200

Scenario Guidelines

The following concepts apply:

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

through basic transactions. Refer to Section III, Accounting Transactions, of TFM S2-03-02 (as updated) for a complete listing of USSGL accounts that 

may be recorded. Section III is located on the USSGL Web site (http://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html). 

• Trust and special funds may or may not be subject to apportionment. Apportionments may apply to all or a portion of a Treasury Appropriation Fund 

Symbol. Refer to Section III, Accounting Transactions, of TFM S2-03-02 (as updated) for a complete listing of transactions.

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

descriptions, refer to the appropriate authoritative guidance (i.e. OMB Bulletin 97-01: Form and Content of Agency Financial Statements, OMB Circular 

No. A-11: Preparing, Submitting, and Executing the Budget, Treasury Financial Manual references).
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

4 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000)4 Trust Fund B (60X8123)

1. To record amounts anticipated for transfer, based upon an SF 

132: Apportionment and Reapportionment Schedule request. 

(TC A204)

N/A

1. To record amounts anticipated for transfer, based upon an SF 

132: Apportionment and Reapportionment Schedule request. 

(TC A242)

Budgetary

4160 Anticipated Transfers – Current-Year Authority 50,000

4450 Unapportioned Authority 50,000

Proprietary

None

2. To record receipts credited to the trust fund account.5 (TC A186)

Budgetary

4114 Appropriated Trust or Special Fd Receipts 70,000

46206 Unobligated Funds Not Subject to

Apportionment 70,000

Proprietary

1010 Fund Balance With Treasury 70,000

5800 Tax Revenue Collected 70,000

2. To record receipts credited to the trust fund account. (TC A186)

N/A

 4

This scenario illustrates activities between “Trust Fund A” and “Trust Fund B” for illustrative purposes only. The same concept also applies to transfers 

between two special funds and transfers between a special fund and another Federal fund, where investment authority is involved. 5 The transactions in this scenario combine the activity of the receipt and expenditure accounts. The receipt-expenditure account relationship among trust funds 

is described in more detail in the Federal Trust Fund Accounting Guide.

6 Trust and special funds may or may not be subject to apportionment. Refer to Section III - Accounting Transactions of TFM S2-03-02 (as updated) for more 

comprehensive transactions.
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

5 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) Trust Fund B (60X8123)

3. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service.

7

 (TC B124)

Budgetary

None

Proprietary

1610 Investments in U.S. Treas. Securities Issued

by Fiscal Service 70,000

1010 Fund Balance With Treasury 70,000

3. To record the investment of receipts in par value securities issued 

by the Bureau of the Fiscal Service. (TC B124)

N/A

4. To record apportionment of funds anticipated in transaction #1 

based upon an approved SF 132: Apportionment and 

Reapportionment Schedule. (TC A116)

N/A

4. To record apportionment of funds anticipated in transaction #1 

based upon an approved SF 132: Apportionment and 

Reapportionment Schedule. (TC A118)

Budgetary

4450 Unapportioned Authority 50,000

4590 Apportionments Unavailable – Anticipated 

Resources 50,000

Proprietary

None

 7 For illustrative purposes, assume Trust Fund A has the authority to invest. This is a basic transaction to illustrate that the receipts collected are immediately 

invested. No further investment activity is reflected in this scenario. Refer to Scenario IV, Trust Fund Investments, of the Federal Trust Fund Accounting Guide 

as well as Section III - Accounting Transactions of TFM S2-03-02 (as updated) for more detailed guidance on investments.
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

6 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) Trust Fund B (60X8123)

5. To record the payable for the transfer of authority and financing 

sources. This may be based upon an amount specified in an 

annual appropriation act, or based upon the receiving TAFS’s 

authority to obligate. 

A. To record a payable prior to the SF 1151: Nonexpenditure 

Transfer Authorization request. (TC A281)

Budgetary

4620 Unob Fds Not Subject to Apport 25,000

4172 Non-Allocation Transfers of Invested Balances -

Payable 25,000

Proprietary

5765 Nonexpenditure Financing Sources –

Transfers-Out 25,000

2150 Payable for Transf of Currently Invested 

Balances 25,000

B. To record obligations incurred. (TC A120, B202, B204)

N/A

5. To record the receivable for the transfer of authority and 

financing sources. This may be based upon an amount specified 

in an annual appropriation act, or based upon the receiving 

TAFS’s authority to obligate. 

A. To record a receivable prior to the SF 1151: Nonexpenditure 

Transfer Authorization request. (TC A280)

Budgetary

4171 Non-Allocation Transfers of Invested Balances –

Receivable 25,000

4160 Anticipated Transfers – CY Authority 25,000

Proprietary

1330 Receiv for Transf of Curr Invested Bal 25,000

5755 Nonexpenditure Financing Sources -

Transfers-In 25,000

B. To record the realization of previously anticipated and 

apportioned authority, and to record obligations incurred. (TC 

A122, B202, B204)8

Budgetary

4590 Apportionments Unavailable – Anticipated 

Resources 25,000

48019 Undelivered Orders -Obligations, Unpaid 25,000

Proprietary

None

 8 The USSGL entries for budgetary fund control and obligations for trust funds are the same as those published in TFM S2-03-02 (as updated). For purposes of 

illustration, only the final results are shown here. 9 This step may be skipped for activity that goes directly to expended authority (USSGL 49xx series).
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

7 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) Trust Fund B (60X8123)

6. To record payable for expenses incurred. (TC B302)

N/A

6. To record payable for expenses incurred. (TC B302)

Budgetary

4801 Unexpended Obligations – Unpaid 25,000

4901 Delivered Orders - Obligations, Unpaid 25,000

Proprietary

6100 Operating Expenses/Program Costs 25,000

2110 Accounts Payable 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

8 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000)

Budgetary:

Adjusting Entry

N/A

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4114 70,000

4172 25,000

4620 45,000

70,000 70,000

Trust Fund B (60X8123)

Budgetary:

Adjusting Entry

To record adjustments for anticipated resources not realized. (TC 

F112)

4590 Apportionments Unavailable – Anticipated

Resources 25,000

4160 Anticipated Transfers – CY Authority 25,000

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4171 25,000

4901 25,000

25,000 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

9 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000)

Budgetary:

Closing Entry

C1) To record the consolidation of actual net-funded 

resources (TC F204)

4201 Total Actual Resources - Collected 70,000

4114 Appropriated Trust or Special

Fund Receipts 70,000

Post-closing Trial Balance

4172 25,000

4201 70,000

4620 45,000

70,000 70,000

Trust Fund B (60X8123)

Budgetary:

Closing Entry

N/A

Post-closing Trial Balance

4171 25,000

4901 25,000

25,000 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

10 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

Proprietary:

Pre-closing Trial Balance

1610 70,000

2150 25,000

5765 25,000

5800 70,000

95,000 95,000

Closing Entry

C1) To record the closing of revenue and other financing 

sources accounts to cumulative results of operations. (TC 

F228)

5800 Tax Revenue Collected 70,000

3310 Cum. Results of Operations 45,000

5765 Nonexpenditure Financing

Sources - Transfers-Out 25,000

Post-closing Trial Balance

1610 70,000

2150 25,000

3310 45,000

70,000 70,000

Trust Fund B (60X8123)

Proprietary:

Pre-closing Trial Balance

1330 25,000

2110 25,000

5755 25,000

6100 25,000

50,000 50,000

Closing Entry

C1) To record the closing of expense and other financing source 

accounts to cumulative results of operations. (TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 25,000

3310 Cum. Results of Operations 25,000

3310 Cumulative Results of Operations 25,000

6100 Operating Expenses/Program

Costs 25,000

Post-closing Trial Balance

1330 25,000

2110 25,000

25,000 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

11 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budget authority:

A. Appropriation (4114E) 70,000

D. Net transfers (4172E-B) (25,000)

7. Total budgetary resources 45,000

9B. Exempt from apportionment (4620E) 45,000

11. Total status of budgetary resources 45,000

15A. Outlays: Disbursements 0

USSGL 2108: Year-End Closing Statement

Column 6 Other Authorizations (1610E) 70,000

Column 10 Accounts Payable and Other Liabilities (4172E) 25,000

Column 11 Unobligated Balance (4620E) 45,000

Trust Fund B (60X8123)

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budget authority:

A. Appropriation

D. Net transfers (4171E-B) 25,000

7. Total budgetary resources 25,000

8. Obligations Incurred (4901E-B) 25,000

9A1. Apportioned: balance currently available 0

10D. Unobligated balance not available 0

11. Total status of budgetary resources 25,000

14D. Accounts payable (4901E) 25,000

15A. Outlays: Disbursements 0

USSGL 2108: Year-End Closing Statement

Column 5 Post-closing Unexpended Balance (1010E) 0

Column 7 Reimbursements Earned and Refunds (4171E) 25,000

Column 10 Accounts Payable and Other Liabilities (4901E) 25,000

Column 11 Unobligated Balance 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

12 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) 

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2200 New budget authority (gross) (sum 4000 to 6990) 45,000

2395 Total new obligations (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4620E) 45,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL10

6026 Appropriation (trust fund) (+) (4114E) 70,000

6100 Transferred to other accounts (-) (4172E-B) (25,000)

6250 Appropriation (total mand) (+) (sum 6000 to 6200) 45,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) 0

7440 Obligated balance, end of year (+) 0

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+)

Calc (same as sum 2200 and 8800..8896) 45,000

9000 Outlays (net) (+)

Calc (same as sum 8700 and 8800..8845) 0

MEMORANDUM (NON-ADD) ENTRIES

9201 Total invest, start of year: Fed secs: PV (+) (1610B) 0

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 70,000

 10 For illustrative purposes, assume budget authority is classified as 

mandatory. For proper reporting of discretionary budget authority, refer to 

OMB Circular No. A-11.

Trust Fund B (60X8123)

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4901E-B) 25,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2200 New budget authority (gross) (sum 4000 to 6990) 25,000

2395 Total new oblig (-) (same as line 1000, opp sign) 25,000

2440 Unob bal CF, end of yr (+) 0

NEW BUDGETARY AUTHORITY (GROSS), DETAIL11

6026 Appropriation (trust fund) (+) 0

6200 Transferred from other accounts (+) (4171E-B) 25,000

6250 Appropriation (total mand) (+) (sum 6000 to 6200) 25,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4901B) 0

7310 Total new obligations (+) (same as line 1000) 25,000

7440 Obligated balance, end of year (+) (4901E) 25,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+)

Calc (same as sum 2200 and 8800..8896) 25,000

9000 Outlays (net) (+)

Calc (same as sum 8700 and 8800..8845) 0

MEMORANDUM (NON-ADD) ENTRIES

N/A

 11 For illustrative purposes, assume budget authority is classified as 

mandatory. For proper reporting of discretionary budget authority, refer to 

OMB Circular No. A-11.
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

13 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 0

2. Investments (1610E) 70,000

6. Total Intragovernmental Assets (calc 1..5) 70,000

15. Total Assets (calc 6..14) 70,000

Intragovernmental Liabilities

16. Accounts Payable (2150E) 25,000

19. Total Intragovernmental Liabilities (calc 16..18) 25,000

27. Total Liabilities (calc 19..26) 25,000

Net Position

30. Cumulative Results of Operations (3310E) 45,000

31. Total Net Position (calc 29+30) 45,000

32. Total Liabilities/Net Position (calc 27+31) 70,000

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

Gross Costs With Public 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0

Trust Fund B (60X8123)

OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 0

3. Accounts Receivable (1330E) 25,000

6. Total Intragovernmental Assets (calc 1..5) 25,000

15. Total Assets (calc 6..14) 25,000

Liabilities With the Public

20. Accounts Payable (2110E) 25,000

27. Total Liabilities (calc 19..26) 25,000

Net Position

30. Cumulative Results of Operations (3310E) 0

31. Total Net Position (calc 29+30) 0

32. Total Liabilities/Net Position (calc 27+31) 25,000

Statement of Net Cost

Intragovernmental Gross Costs 0

Gross Costs With the Public

4. With the Public (6100E) 25,000

5. Less: Earned Revenues 0

6. Net Costs With the Public (calc 4-5) 25,000

7. Total Net Costs (calc 3+6) 25,000

10. Net Cost of Operations (calc 7+8-9) 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

14 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1. Beginning Balances

2. Prior Period Adjustments

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

Budgetary Financing Sources

8. Non-Exchange Revenue (5800E) 70,000

10. Transfers-in/out Without Reimb (+/-) (5765E) (25,000)

16. Total Financing Sources (calc 6..15) 45,000

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 45,000

Statement of Budgetary Resources

1. Budget authority:

A. Appropriation (4114E) 70,000

D. Net transfers (4172E-B) (25,000)

7. Total budgetary resources 45,000

9B. Exempt from apportionment (4620E) 45,000

11. Total status of budgetary resources 45,000

15A. Outlays: Disbursements 0

16. Less: Offsetting receipts 0

17. Net Outlays 0

Trust Fund B (60X8123)

OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1. Beginning Balances

2. Prior Period Adjustments

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

Budgetary Financing Sources

8. Non-Exchange Revenue (5800E) 0

10. Transfers-in/out Without Reimb (+/-) (5755E) 25,000

16. Total Financing Sources (calc 6..15) 25,000

17. Net Cost of Operations 25,000

18. Ending Balances (calc ((3+16)-17)) 0

Statement of Budgetary Resources

1.. Budget authority:

A. Appropriation 0

D. Net transfers (4171E-B) 25,000

7. Total budgetary resources 25,000

8. Obligations Incurred (4901E-B) 25,000

11. Total status of budgetary resources 25,000

14D. Accounts payable (4901E) 25,000

15A. Outlays: Disbursements 0

16. Less: Offsetting receipts 0

17. Net Outlays 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

15 September 2002 Revised September 2003

Year 1

Trust Fund A (60X8000) 

OMB Form and Content Statements (continued)

Statement of Financing

1. Obligations Incurred (4901E-B) 0

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 0

11. Total Resources Used to Finance Activities (calc 5+10) 0

12. Change in Budgetary Resources 0

16. Other Resources or Adj to Net Ob Res That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

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

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

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

Trust Fund B (60X8123)

OMB Form and Content Statements (continued)

Statement of Financing

1. Obligations Incurred (4901E-B) 25,000

2. Less: Sp Auth Off Coll and Recov ( 0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 25,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 25,000

11. Total Resources Used to Finance Activities (calc 5+10) 25,000

12. Change in Budgetary Resources 0

16. Other Resources or Adj to Net Ob Res That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

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

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 25,000

30. Net Cost of Operations (calc 18+29) 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

16 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) Trust Fund B (60X8123)

1. Trust Fund B requests transfer of funds to meet disbursement 

needs.

A. To record disinvestment of funds. (TC C120)

Budgetary

None

Proprietary

1010 Fund Balance With Treasury 25,000

1610 Investments in U.S. Treasury

Securities Issued by Public Debt 25,000

B. To record actual transfer of funds (SF 1151 Non-expenditure 

Transfer Authorization). (TC A283)

Budgetary

4172 Non-Allocation Transfers of Invested Balances –

Payable 25,000

4173 Non-Allocation Transfers of Invested Balances -

Transferred 25,000

Proprietary

2150 Payable for Transfers of Currently Invested

Balances 25,000

1010 Fund Balance With Treasury 25,000

C. To record disbursement of funds.

 N/A

1. Trust Fund B requests transfer of funds to meet disbursement 

needs.

A. To record disinvestment of funds.

N/A

B. To record actual transfer of funds (SF 1151 Non-expenditure 

Transfer Authorization). (TC A282)

Budgetary

4173 Non-Allocation Transfers of Invested Balances -

Transferred 25,000

4171 Non-Allocation Transfers of Invested Balances -

Receivable 25,000

Proprietary

1010 Fund Balance With Treasury 25,000

1330 Receivable for Transfers of Currently

Invested Balances 25,000

C. To record disbursement of funds. (TC B110)

Budgetary

4901 Delivered Orders – Obligations, Unpd 25,000

4902 Delivered Orders - Oblig, Paid 25,000

Proprietary

2110 Accounts Payable 25,000

1010 Fund Balance With Treasury 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

17 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4173 25,000

4201 70,000

4620 45,000

70,000 70,000

Trust Fund B (60X8123)

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4173 25,000

4902 25,000

25,000 25,000
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

18 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000)

Budgetary:

Closing Entry

C1) To record the consolidation of actual net-funded 

resources (TC F204)

4173 Non-Allocation Transfers of Invested Balances -

Transferred 25,000

4201 Total Actual Resources – Collected 25,000

Post-closing Trial Balance

4201 45,000

4620 45,000

45,000 45,000

Trust Fund B (60X8123)

Budgetary:

Closing Entries

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

(TC F204)

4201 Total Actual Resources – Collected 25,000

4173 Non-Allocation Transfers of Invested 

Balances - Transferred 25,000

C2) To record the closing of Delivered Orders – Obligations, 

Paid

4902 Delivered Orders - Oblig, Paid 25,000

4201 Total Actual Resources – Collected 25,000

Post-closing Trial Balance

N/A
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

19 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

Proprietary:

Pre-closing Trial Balance

1610 45,000

3310 45,000

45,000 45,000

Closing Entry

N/A

Post-closing Trial Balance

1610 45,000

3310 45,000

45,000 45,000

Trust Fund B (60X8123)

Proprietary:

Pre-closing Trial Balance

N/A

Closing Entry

N/A

Post-closing Trial Balance

N/A
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

20 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budget authority:

A. Appropriation

D. Net transfers (4172E-B, 4173E) 0

2A. Unob bal: Brought forw (4172B, 4201B) 45,000

7. Total budgetary resources 45,000

9B. Exempt from apportionment (4620E) 45,000

11. Total status of budgetary resources 45,000

15A. Outlays: Disbursements

USSGL 2108: Year-End Closing Statement

Column 6 Other Authorizations (1610E) 45,000

Column 11 Unobligated Balance (4620E) 45,000

Trust Fund B (60X8123)

SF 133: Report on Budget Execution and Budgetary 

Resources (Year-End)

1. Budget authority:

A. Appropriation

D. Net transfers (4171E-B, 4173E) 0

2A. Unob bal: Brought forw (4171B, 4201B, 4901B) 0

7. Total budgetary resources 0

8. Obligations Incurred (4901E-B, 4902E) 0

9A1. Apportioned: Balance currently available 0

10D. Unobligated balance not available 0

11. Total status of budgetary resources 0

12 Obligated Balance, Net as of Oct 1 (4901B) 25,000

15A. Outlays: Disbursements (4902E) 25,000

USSGL 2108: Year-End Closing Statement

Column 5 Post-closing Unexpended Balance (1010E) 0

Column 11 Unobligated Balance (4450E, 4510E) 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

21 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

Budget Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) 

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated bal CF, start of yr (+) (4172B, 4201B) 45,000

2200 New budget authority (gross) (sum 4000 to 6990) 0

2395 Total new obligations (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4620E) 45,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

6026 Appropriation (trust fund) (+) (4114E) 0

6100 Transferred to other accounts (-) (4173E, 4172E-B) 0

6250 Appropriation (total mand) (+) (sum 6000 to 6200) 0

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) 0

7440 Obligated balance, end of year (+) 0

OUTLAYS (GROSS), DETAIL

8698 Outlays from mandatory balances(+) 0

8700 Total Outlays (gross) (+) (sum 8690..8698) 0

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+)

Calc (same as sum 2200 and 8800..8896) 0

9000 Outlays (net) (+)

Calc (same as sum 8700 and 8800..8845) 0

MEMORANDUM (NON-ADD) ENTRIES

9201 Total invest, start of year: Fed secs: PV (+) (1610B) 70,000

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 45,000

Trust Fund B (60X8123)

Budget Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4901E-B, 4902E) 0

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2200 New budget authority (gross) (sum 4000 to 6990) 0

2395 Total new oblig (-) (same as line 1000, opp sign) 0

2440 Unob bal CF, end of yr (+) (4450E, 4510E) 0

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

6026 Appropriation (trust fund) (+) 0

6200 Transferred from other accounts (+) (4173E, 4171E-B) 0

6250 Appropriation (total mand) (+) (sum 6000 to 6200) 0

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4901B) 25,000

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

7440 Obligated balance, end of year (+) (4901E) 0

OUTLAYS (GROSS), DETAIL

8698 Outlays from mandatory balances(+) (4902E) 25,000

8700 Total Outlays (gross) (+) (sum 8690..8698) 25,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+)

Calc (same as sum 2200 and 8800..8896) 0

9000 Outlays (net) (+)

Calc (same as sum 8700 and 8800..8845) 25,000

MEMORANDUM (NON-ADD) ENTRIES

N/A
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

22 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

OMB Form and Content Statements 

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 0

2. Investments (1610E) 45,000

6. Total Intragovernmental Assets (calc 1..5) 45,000

15. Total Assets (calc 6..14) 45,000

Intragovernmental Liabilities

27. Total Liabilities (calc 19..26) 0

Net Position

30. Cumulative Results of Operations (3310E) 45,000

31. Total Net Position (calc 29+30) 45,000

32. Total Liabilities/Net Position (calc 27+31) 45,000

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 0

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 0

Gross Costs With Public 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0

Trust Fund B (60X8123)

OMB Form and Content Statements 

Balance Sheet

Intragovernmental Assets

15. Total Assets (calc 6..14) 0

Liabilities With the Public

27. Total Liabilities (calc 19..26) 0

Net Position

30. Cumulative Results of Operations (3310E) 0

31. Total Net Position (calc 29+30) 0

32. Total Liabilities/Net Position (calc 27+31) 0

Statement of Net Cost

Intragovernmental Gross Costs 0

Gross Costs With the Public 0

7. Total Net Costs (calc 3+6) 0

10. Net Cost of Operations (calc 7+8-9) 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

23 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1. Beginning Balances (3310B) 45,000

2. Prior Period Adjustments

3. Beginning Bal, As Adjusted (calc 1..2) 45,000

Budgetary Financing Sources

8. Non-Exchange Revenue 0

10. Transfers-in/out Without Reimb (+/-) 0

16. Total Financing Sources (calc 6..15) 0

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 45,000

Statement of Budgetary Resources 

1. Budget authority:

A. Appropriation

D. Net transfers (4172E-B, 4173E) 0

2A. Unob bal: Brought forw (4172B, 4201B) 45,000

7. Total budgetary resources 45,000

9B. Exempt from apportionment (4620E) 45,000

11. Total status of budgetary resources 45,000

15A. Outlays: Disbursements

16. Less: Offsetting receipts 0

17. Net Outlays 0

Trust Fund B (60X8123)

OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1. Beginning Balances (3310B) 0

2. Prior Period Adjustments

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

Budgetary Financing Sources

8. Non-Exchange Revenue 0

10. Transfers-in/out Without Reimb (+/-) 0

16. Total Financing Sources (calc 6..15) 0

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 0

Statement of Budgetary Resources

1. Budget authority:

A. Appropriation

D. Net transfers (4171E-B, 4173E) 0

2A. Unob bal: Brought forw (4171B, 4201B, 4901B) 0

7. Total budgetary resources 0

8. Obligations Incurred (4901E-B, 4902E) 0

9A1. Apportioned: Balance currently available 0

10D. Unobligated balance not available 0

11. Total status of budgetary resources 0

12 Obligated Balance, Net as of Oct 1 (4901B) 25,000

15A. Outlays: Disbursements (4902E) 25,000

16. Less: Offsetting receipts 0

17. Net Outlays 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

24 September 2002 Revised September 2003

Year 2

Trust Fund A (60X8000) 

OMB Form and Content Statements (continued)

Statement of Financing

1. Obligations Incurred (4901E-B) 0

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 0

11. Total Resources Used to Finance Activities (calc 5+10) 0

12. Change in Budgetary Resources 0

16. Other Resources or Adj to Net Ob Res That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

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

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

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

Trust Fund B (60X8123)

OMB Form and Content Statements (continued)

Statement of Financing

1. Obligations Incurred (4901E-B) 0

2. Less: Sp Auth Off Coll and Recov (0)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 0

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 0

11. Total Resources Used to Finance Activities (calc 5+10) 0

12. Change in Budgetary Resources 0

16. Other Resources or Adj to Net Ob Res That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

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

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 0

30. Net Cost of Operations (calc 18+29) 0
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

25 September 2002 Revised September 2003

Illustrative Flow Chart

Aquatic Resources Trust Fund and Related TAFS

The following flow chart illustrates flows between the Aquatic Resources Trust Fund (Treasury-Managed Trust Fund) and related TAFS subject to this guidance. 

The list is not intended to be all inclusive, and it in no way depicts all of the activity that occurs among the listed TAFS. All flows represent SF 1151 

Nonexpenditure Transfers.

Invested TAFS

20X8147 Aquatic Resources Trust Fund

14X8151 Sport Fish Restoration Account (Department of Interior)

69X8149 Boat Safety Account (Coast Guard) 96X8333 Coastal Wetlands Restoration Trust Fund

(Corps of Engineers)

Proposed New/Modified USSGL Accounts

4171 Non-Allocation Transfers of Invested Balances - Receivable

4172 Non-Allocation Transfers of Invested Balances - Payable

4173 Non-Allocation Transfers of Invested Balances - Transferred

Existing USSGL Accounts

4126 Amounts Appropriated From Specific Treasury-Managed 

Trust Fund TAFS - Receivable

4127 Amounts Appropriated From Specific Treasury-Managed 

Trust Fund TAFS - Payable

4128 Amounts Appropriated From Specific Treasury-Managed 

Trust Fund TAFS – Transfers-In

4129 Amounts Appropriated From Specific Treasury-Managed 

Trust Fund TAFS – Transfers-Out
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

26 September 2002 Revised September 2003

Illustrative Flow Chart

Railroad Retirement Board

The following flow chart illustrates examples of Railroad Retirement Board TAFS subject to this guidance. The list is not intended to be all inclusive, and it in 

no way depicts all of the activity that occurs among the listed TAFS. All flows represent SF 1151 Nonexpenditure Transfers.

60-8018 Limitation on the Office of Inspector General (fiscal year)

60-8237 Limitation on Administration (fiscal year)

Invested TAFS

60X8010 Social Security Equivalent Benefit Account

60X8011 Railroad Retirement Account

Proposed New/Modified USSGL Accounts

4171 Non-Allocation Transfers of Invested Balances - Receivable

4172 Non-Allocation Transfers of Invested Balances - Payable 

4173 Non-Allocation Transfers of Invested Balances - Transferred
Trust Fund and Special Fund Nonexpenditure “Non-Allocation” Transfers of Invested Balances

Effective Fiscal 2004 (Available for Early Implementation 4th Quarter 2003)

27 September 2002 Revised September 2003

Illustrative Flow Chart

Department of Energy

The following flow chart illustrates examples of Department of Energy TAFS subject to this guidance. The list is not intended to be all inclusive, and it in no 

way depicts all of the activity that occurs among the listed TAFS. All flows represent SF 1151 Nonexpenditure Transfers.

Invested TAFS

89X5231 Uranium Enrichment Decontamination and Decommissioning Fund

89X0315 Uranium Facilities Maintenance and Remediation

Proposed New/Modified USSGL Accounts

4171 Non-Allocation Transfers of Invested Balances - Receivable

4172 Non-Allocation Transfers of Invested Balances - Payable

4173 Non-Allocation Transfers of Invested Balances - Transferred