USSGL Board Proposal

May 22, 2003

Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

USSGL BOARD PROPOSAL 1 May 22, 2003

Proposed New USSGL Account (Effective Fiscal 2004, Available for Early Implementation Fiscal 2003)

Account Title: Transfer of Expired Expenditure Transfers Receivable

Account Number: 4199

Normal Balance: Either

Definition: The amount of transfers during the fiscal year of unobligated expenditure transfers receivable from an expired TAFS to an 

unexpired TAFS. This transaction is not accomplished via SF 1151: Nonexpenditure Transfer Authorization. Use only with OMB 

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

Justification: A new USSGL account is needed to facilitate the transfer of expenditure transfers receivable and the associated 

unobligated balances from an expired TAFS to an unexpired no-year TAFS. Current USSGL accounts do not accommodate the OMB 

requirement that this movement be reported on SF 133 line 2B. Additionally, a new line on the P&F will be created by OMB for this 

transfer. This transfer is not accomplished via SF 1151: Nonexpenditure Transfer Authorization. There is no movement of Fund 

Balance With Treasury. This transfer is permitted by law.

Impact on USSGL Crosswalks

USSGL Account SF 133 USSGL 2108 Program and Financing Schedule (P&F)

4199 “E” Line 2B Column 7 222X1

 1 A new line will be added to the Program and Financing Schedule as determined by OMB. Refer to the appropriate OMB examiner for details.
USSGL Board Proposal

May 22, 2003

Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

USSGL BOARD PROPOSAL 2 May 22, 2003

This page was intentionally left blank.
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

3 REVISED May 2003 5/22/02

The following scenario was developed to address specific accounting measures needed for the Social Security 

Administration’s Limitation on Administrative Expenses (LAE) trust fund, and other various TAFS involved. The 

specific TAFS involved are denoted throughout the scenario. At this time, this guidance is not applicable to 

other agencies with limitations on administrative expense trust funds.

YEAR 1 (Unexpired)

1. To record collection of tax receipts into trust fund corpus account 

(i.e. SMI, HI, FOASI, DI). (TC A186)

Budgetary

4114 Appropriated Trust or Special Fund Receipts 20,000

4620 Unob Funds Not Subject to Apport 20,000

Proprietary

1010 Fund Balance With Treasury 20,000

5800 Tax Revenue Collected 20,000

1. To record collection of tax receipts into trust fund corpus account 

(i.e. SMI, HI, FOASI, DI). 

N/A

2. To record anticipated authority for amount appropriated to 

LAE TAFS.

N/A

2. To record anticipated authority for amount appropriated to LAE 

TAFS. (TC A114)

Budgetary

4215 Antic Appropriation TF Expenditure Transfers 6,000

4450 Unapportioned Authority 6,000

Proprietary

None
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

4 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

3. SSA receives approved SF 132: Apportionment and 

Reapportionment Schedule. Actual funds will not be transferred 

until such time as needed for disbursement. When needed for 

disbursement, the funds will be transferred via IPAC 

(expenditure) transaction.

To record amounts payable to the LAE trust fund based upon 

amounts provided from SSA to Fiscal Service. (TC A259)

Budgetary

4620 Unob Funds Not Subject to Apport 6,000

4901 Delivered Orders – Obligations, Unpaid 6,000

Proprietary

5760 Expenditure Financing Sources – Transfers-Out 6,000

2155 Expenditure Transfers Payable 6,000

3. SSA receives approved SF 132: Apportionment and 

Reapportionment Schedule. Actual funds will not be transferred 

until such time as needed for disbursement. When needed for 

disbursement, the funds will be transferred via IPAC 

(expenditure) transaction. (TC A116, A258)

Budgetary

4225 Appropriation TF Expenditure Transfers - Receiv 6,000

4215 Antic Approp TF Expenditure Transfers 6,000

and

4450 Unapportioned Authority 6,000

4510 Apportionments 6,000

Proprietary

1335 Expenditure Transfers Receivable 6,000

5750 Expenditure Financing Sources - Transfers-In 6,000

4. To record obligations incurred. Actual funds have not yet 

transferred.

N/A

4. To record obligations incurred. Actual funds have not yet 

transferred. (TC A120, B204)

Budgetary

4510 Apportionments 1,500

4801 Undelivered Orders - Obligations, Unpaid 1,500

Proprietary

None
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

5 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

5. Actual funds are transferred to the LAE account via IPAC 

(expenditure) transaction.

To record the actual expenditure transfer-out of funds. (TC 

A261)

Budgetary

4901 Delivered Orders - Obligations, Unpaid 1,000

4902 Delivered Orders – Obligations, Paid 1,000

Proprietary

2155 Expenditure Transfers Payable 1,000

1010 Fund Balance With Treasury 1,000

5. Actual funds are received via IPAC (expenditure) transaction, 

and subsequently disbursed to non-Federal recipients.

A. To record the collection of funds via IPAC into the 

expenditure TAFS (28-8704). (TC A260)

Budgetary

4255 Appropriation TF Expenditure Transfers - Collected 1,000

4225 Approp TF Expenditure Transfers - Receiv 1,000

Proprietary

1010 Fund Balance With Treasury 1,000

1335 Expenditure Transfers Receivable 1,000

B. To record the disbursement of funds to non-Federal recipients. 

(TC B107)

Budgetary

4801 Undelivered Orders - Obligations, Unpaid 1,000

4902 Delivered Orders - Obligations, Paid 1,000

Proprietary

6100 Operating Expenses/Program Costs 1,000

1010 Fund Balance With Treasury 1,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

6 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

Budgetary Adjusting Entry

A1. To record unobligated balances of appropriated receipts 

temporarily precluded from obligation. (TC A127)

4620 Unobligated Funds Not Subject to Apport 14,000

4397 Receipts and Appropriations Temporarily

Precluded from Obligation 14,000

Budgetary Adjusting Entry

N/A

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4114 20,000

4397 14,000

4901 5,000

4902 1,000

20,000 20,000

Proprietary Pre-Closing Trial Balance (FACTS I)

1010 19,000

2155 5,000

5760 6,000

5800 20,000

25,000 25,000

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4225 5,000

4255 1,000

4510 4,500

4801 500

4902 1,000

6,000 6,000

Proprietary Pre-Closing Trial Balance (FACTS I)

1335 5,000

5750 6,000

6100 1,000 

6,000 6,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

7 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

Closing Entries

Budgetary

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

F204)

4201 Total Actual Resources - Collected 19,000

4902 Delivered Orders - Obligations, Paid 1,000

4114 Approp Trust or Special Fund Receipts 20,000

Proprietary

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

accounts to cumulative results of operations. (TC F228)

5800 Tax Revenues Collected 20,000

5760 Expend Financing Sources - Transfers-Out 6,000

3310 Cumulative Results of Operations 14,000

Closing Entries

Budgetary

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

F204)

4201 Total Actual Resources - Collected 1,000

4255 Approp TF Expenditure Transfers - Collected 1,000

and

4902 Delivered Orders - Obligations, Paid 1,000

4201 Total Actual Resources - Collected 1,000

C2) To record the closing of unobligated balances to unapportioned 

authority. (TC F210)

4510 Apportionments 4,500

4450 Unapportioned Authority 4,500

Proprietary

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

accounts to cumulative results of operations. (TC F228)

5750 Expenditure Financing Sources – Transfers-In 6,000

3310 Cumulative Results of Operations 5,000

6100 Operating Expenses/Program Costs 1,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

8 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

Budgetary Post -Closing Adjusted Trial Balance

4201 19,000

4397 14,000

4901 5,000

19,000 19,000

Proprietary Post -Closing Trial Balance

1010 19,000

2155 5,000

3310 14,000

19,000 19,000

Budgetary Post-Closing Trial Balance

4225 5,000

4450 4,500

4801 500

5,000 5,000

Proprietary Post-Closing Trial Balance

1335 5,000

3310 5,000

5,000 5,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

9 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)2

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received (4114E) 20,000

3D1. Sp Auth Fr Off Coll - Transf fr TF - Collected 0

3D2. Sp Auth Fr Off Coll - Transf fr TF - Antic 0

5. Temporarily Not Available Pursuant to PL (4397E-B) (14,000)

7. Total Budgetary Resources (calc 1..6) 6,000

8. Obligations Incurred (4901E-B, 4902E) 6,000

9A1. Unobligated Bal Apport – Bal, Curr Avail 0

11. Total Status of Budgetary Resources (calc 8..10) 6,000

12. Obligated Balance, Net, Beg of Period 0

14A. Ob Bal, Net, End of Period – Accts Receiv (-) 0

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Ob Bal, Net, End of Period – Accts Payable (+) (4901E) 5,000

15A. Outlays – Disbursements (+) (4902E) 1,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 1,000

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 1,000

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received 0

3D1. Sp Auth Fr Off Coll - Transf fr TF – Collected (4255E) 1,000

3D2. Sp Auth Fr Off Coll - Transf fr TF - Antic (4225E-B) 5,000

5. Temporarily Not Available Pursuant to PL 0

7. Total Budgetary Resources (calc 1..6) 6,000

8. Obligations Incurred (4801E-B, 4902E) 1,500

9A1. Unobligated Bal Apport – Bal, Curr Avail (4510E) 4,500

11. Total Status of Budgetary Resources (calc 8..10) 6,000

12. Obligated Balance, Net, Beg of Period 0

14A. Ob Bal, Net, End of Period – Accts Receiv (-) (4225E) (5,000)

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 500

14D. Ob Bal, Net, End of Period – Accts Payable (+) 0

15A. Outlays – Disbursements (+) (4902E) 1,000

15B. Outlays – Collections (-) (4255E) (1,000)

15C. Subtotal (calc 15A..15B) 0

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 0

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance (1010E) 19,000

Column 10 Accounts Payable (4901E) 5,000

Column 11 Unobligated Balance (4397E) 14,000

Columns 5+6+7+8 = 9+10+11

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance 0

Column 7 Reimbursements Earned (4225E) 5,000

Column 9 Undelivered Orders (4801E) 500

Column 11 Unobligated Balance (4510E) 4,500

Columns 5+6+7+8 = 9+10+11

 2 Report crosswalks follow fiscal year 2002 guidance, published in TFM S2-01-02 (as updated).
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

10 REVISED May 2003 5/22/02

YEAR 1 (Unexpired)

Budget Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 6,000

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (+) (sum 4000 to 6990) 6,000

2395 Total new obligations (-) (same as line 1000, opp sign) (6,000)

2440 Unobligated bal carried forward, end of year (4620E) 0

New Budgetary Authority (Gross), Detail

4026 Appropriation (trust fd) (discr) (+) (4114E) 20,000

6045 Portion precluded from obligation (-) (4397E-B) (14,000)

7000 Total new budget authority (gross) (-) (sum 4000 to 6990) 6,000

Change in Obligated Balances

7310 Total new obligations (+) (sa,me as line 1000) 6,000

7320 Total outlays (gross) (-) (4902E) (1,000)

7440 Obligated balance, end of year (+) (4901E) 5,000

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 1,000

8700 Total outlays (gross) (+) (sum 8690 to 8698) 1,000

Offsets

8800 Offsetting collections from Federal sources (-) 0

8890 Total offsetting collections (cash) (-) 0

Net Budget Authority and Outlays

8900 Budget authority (net) (+) (same as line 2200 and 8800..8896) 6,000

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 1,000

Budget Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4801E-B, 4902E) 1,500

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of year 0

2200 New budget authority (gross) (+) (sum 4000 to 6990) 6,000

2395 Total new obligations (-) (same as line 1000, opp sign) (1,500)

2440 Unobligated bal carried forward, end of year (4510E) 4,500

New Budgetary Authority (Gross), Detail

6800 Spending auth from offsetting coll (cash) (+) (4255E) 1,000

6810 Chg in uncoll cust pyts fr Fed sources (unexp) (4225E-B) 5,000

6890 Spending auth from off coll (tot discr) (+) (sum 6800 to 6885) 6,000

7000 Total new budget authority (gross) (-) (sum 4000 to 6990) 6,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) (sa,me as line 1000) 1,500

7320 Total outlays (gross) (-) (4902E) (1,000)

7400 Change in uncollected customer payments for Federal sources 

(unexpired) (sum 6810 and 6910, opp sign) (5,000)

7440 Obligated balance, end of year (+) (4225E, 4801E) (4,500)

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 1,000

8700 Total outlays (gross) (+) (sum 8690 to 8698) 1,000

Offsets

8800 Offsetting collections from Federal sources (-) (4255E) (1,000)

8890 Total offsetting collections (cash) (-) (1,000)

8895 Chg in uncoll cust pyts fr Fed sources (unexp) 

 (sum 6810 and 6910) (5,000)
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

11 REVISED May 2003 5/22/02

Net Budget Authority and Outlays

8900 Budget authority (net) (+) (same as line 2200 and 8800..8896) 0

9000 Outlays (net) (+) (same as line 8700 and 8800..8845) 0
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

12 REVISED May 2003 5/22/02

YEAR 1 (Unexpired) OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 19,000

3. Accounts Receivable 0

6. Total Intragovernmental Assets (calc 1..5) 19,000

15. Total Assets (calc 6..14) 19,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 5,000

19. Total Intragovernmental Liabilities (calc 16..18) 5,000

27. Total Liabilities (calc 19..26) 5,000

Net Position

30. Cumulative Results of Operations (3310E) 14,000

31. Total Net Position (calc 29+30) 14,000

32. Total Liabilities/Net Position (calc 27+31) 19,000

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury 0

3. Accounts Receivable (1335E) 5,000

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

15. Total Assets (calc 6..14) 5,000

Intragovernmental Liabilities

16. Accounts Payable 0

19. Total Intragovernmental Liabilities (calc 16..18) 0

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

Net Position

30. Cumulative Results of Operations (3310E) 5,000

31. Total Net Position (calc 29+30) 5,000

32. Total Liabilities/Net Position (calc 27+31) 5,000

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

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

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

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

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 1,000

2. Less: Intragovernmental Earned Revenues 0

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

7. Total Net Costs (calc 3+6) 1,000

10. Net Cost of Operations (calc 7+8-9) 1,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

4 Trust Fund Corpus TAFS (SMI, HI, FOASI, DI) SSA LAE Trust Fund TAFS 

(20X8004, 20X8005, 20X8006, 20X8007) (28-FY-8704)

13 REVISED May 2003 5/22/02

YEAR 1 (Unexpired) OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B)

2. Prior Period Adjustments

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

Budgetary Financing Sources

8. Non-Exchange Revenue (5800E) 20,000

10. Transfers-in/out Without Reimb (+/-) (5760E) (6,000)

16. Total Financing Sources (calc 6..15) 14,000

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 14,000

Statement of Changes in Net Position

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B)

3. Prior Period Adjustments

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

Budgetary Financing Sources

8. Non-Exchange Revenue

10. Transfers-in/out Without Reimb (+/-) (5750E) 6,000

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

17. Net Cost of Operations 1,000

18. Ending Balances (calc ((3+16)-17)) 5,000

Statement of Financing

1. Obligations Incurred (4901E-B, 4902E) 6,000

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

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) 6,000

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) 6,000

11. Total Resources Used to Finance Activities (calc 5+10) 6,000

12. Change in Budgetary Resources 0

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

 Affect Net Cost of Operations (5760E) 6,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 6,000

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

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

Statement of Financing

1. Obligations Incurred (4801E-B, 4902E) 1,500

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (6,000)

3. Obligations Net of Offsetting Coll and Recov (calc 1-2) (4,500)

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) (4,500)

11. Total Resources Used to Finance Activities (calc 5+10) (4,500)

12. Change in Budgetary Resources (4801E-B) (500)

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

 Affect Net Cost of Operations (5750E) (6,000)

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) (6,500)

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 1,000

30. Net Cost of Operations (calc 18+29) 1,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

14 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

Budgetary Beginning Trial Balance

N/A

Proprietary Beginning Trial Balance

N/A

Budgetary Post-Closing Trial Balance

4225 5,000

4450 4,500

4801 500

5,000 5,000

Proprietary Post-Closing Trial Balance

1335 5,000

3310 5,000

5,000 5,000

1. To record appropriation into SSA general fund TAFS (i.e. SSI, 

WWII), and immediate apportionment. (TC A104, A116)

Budgetary

4119 Other Appropriations Realized 70,000

4450 Unapportioned Authority 70,000

and

4450 Unapportioned Authority 70,000

4510 Apportionments 70,000

Proprietary

1010 Fund Balance With Treasury 70,000

3101 Unexpended Approps – Approps Received 70,000

1. To record appropriation into SSA general fund TAFS (i.e. SSI, 

WWII).

N/A

2. To record anticipated authority for amount appropriated to 

LAE TAFS.

N/A

2. To record anticipated authority for amount appropriated to 

LAE TAFS. (TC A114)

Budgetary

4215 Antic Appropriation TF Expenditure Transfers 10,000

4450 Unapportioned Authority 10,000

Proprietary

None
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

15 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

3. SSA receives approved SF 132: Apportionment and 

Reapportionment Schedule. Actual funds will not be transferred 

until such time as needed for disbursement. When needed for 

disbursement, the funds will be transferred via IPAC 

(expenditure) transaction.

To record amounts payable to the LAE trust fund based upon 

amounts provided from SSA. (TC A259)

Budgetary

4510 Apportionments 10,000

4901 Delivered Orders – Obligations, Unpaid 10,000

Proprietary

5760 Expenditure Financing Sources – Transfers-Out 10,000

2155 Expenditure Transfers Payable 10,000

3. SSA receives approved SF 132: Apportionment and 

Reapportionment Schedule. Actual funds will not be transferred 

until such time as needed for disbursement. When needed for 

disbursement, the funds will be transferred via IPAC 

(expenditure) transaction. (TC A116, A258)

Budgetary

4225 Appropriation TF Expenditure Transfers - Receiv 10,000

4215 Antic Approp TF Expenditure Transfers 10,000

and

4450 Unapportioned Authority 10,000

4510 Apportionments 10,000

Proprietary

1335 Expenditure Transfers Receivable 10,000

5750 Expend Financing Sources - Transfers-In 10,000

4. To record obligations incurred. Actual funds have not yet 

transferred.

N/A

4. To record obligations incurred. Actual funds have not yet 

transferred. (TC A120, B204)

Budgetary

4510 Apportionments 8,000

4801 Undelivered Orders - Obligations, Unpaid 8,000

Proprietary

None
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

16 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

5. Actual funds are transferred to the LAE TAFS via IPAC 

(expenditure) transaction.

To record the actual expenditure transfer-out of funds. (TC 

A261, B134)

Budgetary

4901 Delivered Orders - Obligations, Unpaid 4,000

4902 Delivered Orders – Obligations, Paid 4,000

Proprietary

2155 Expenditure Transfers Payable 4,000

1010 Fund Balance With Treasury 4,000

and

3107 Unexpended Appropriations – Used 4,000

5700 Expended Appropriations 4,000

5. Actual funds are received via IPAC (expenditure) transaction, 

and subsequently disbursed to non-Federal recipients.

A. To record the collection of funds via IPAC into the 

expenditure account (28-8704). (TC A260)

Budgetary

4255 Approp TF Expenditure Transfers - Collected 4,000

4225 Approp TF Expenditure Transfers - Receiv 4,000

Proprietary

1010 Fund Balance With Treasury 4,000

1335 Expenditure Transfers Receivable 4,000

B. To record the disbursement of funds to non-Federal recipients. 

(TC B107)

Budgetary

4801 Undelivered Orders – Obligations, Unpaid 4,000

4902 Delivered Orders - Obligations, Paid 4,000

Proprietary

6100 Operating Expenses/Program Costs 4,000

1010 Fund Balance With Treasury 4,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

17 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4119 70,000

4510 60,000

4901 6,000

4902 4,000

70,000 70,000

Proprietary Pre-Closing Trial Balance (FACTS I)

1010 66,000

2155 6,000

3101 70,000

3107 4,000

5700 4,000

5760 10,000

80,000 80,000

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4225 11,000

4255 4,000

4450 4,500

4510 2,000

4801 4,500

4902 4,000

15,000 15,000

Proprietary Pre-Closing Trial Balance (FACTS I)

1335 11,000

3310 5,000

5750 10,000

6100 4,000

15,000 15,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

18 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

Closing Entries

Budgetary

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

F204)

4201 Total Actual Resources - Collected 66,000

4902 Delivered Orders - Obligations, Paid 4,000

4119 Other Appropriations Realized 70,000

C2) To record the closing of unobligated balances to unapportioned 

authority. (TC F210)

4510 Apportionments 60,000

4450 Unapportioned Authority 60,000

Proprietary

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

accounts to cumulative results of operations. (TC F228)

3310 Cumulative Results of Operations 6,000

5700 Expended Appropriations 4,000

5760 Expend Financing Sources - Transfers-Out 10,000

C2) To record the closing of fiscal year activity that 

increases/decreases unexpended appropriations. (TC F233)

3101 Unexpended Approps – Approps Received 70,000

3100 Unexpended Appropriations - Cumulative 66,000

3107 Unexpended Appropriations – Used 4,000

Closing Entries

Budgetary

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

F204)

4201 Total Actual Resources - Collected 4,000

4255 Approp TF Expenditure Transfers - Collected 4,000

and

4902 Delivered Orders - Obligations, Paid 4,000

4201 Total Actual Resources - Collected 4,000

C2) To record the closing of unobligated balances to expiring 

authority. (TC F212)

4510 Apportionments 2,000

4450 Unapportioned Authority 4,500

4650 Allotments – Expired Authority 6,500

Proprietary

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

accounts to cumulative results of operations. (TC F228)

5750 Expenditure Financing Sources - Transfers-In 10,000

3310 Cumulative Results of Operations 6,000

6100 Operating Expenses/Program Costs 4,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

19 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

Budgetary Post –Closing Adjusted Trial Balance

4201 66,000

4450 60,000

4901 6,000

66,000 66,000

Proprietary Post -Closing Trial Balance

1010 66,000

2155 6,000

3100 66,000

3310 6,000

72,000 72,000

Budgetary Post-Closing Trial Balance

4225 11,000

4650 6,500

4801 4,500

11,000 11,000

Proprietary Post-Closing Trial Balance

1335 11,000

3310 11,000

11,000 11,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

20 REVISED May 2003 5/22/02

YEAR 2 (Expiring)3

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received (4119E) 70,000

2A. Unob Bal: Beg of Period 0

3D1. Sp Auth Fr Off Coll – Transf fr TF – Collected 0

3D2. Sp Auth Fr Off Coll – Transf fr TF – Antic 0

5. Temporarily Not Available Pursuant to PL 0

7. Total Budgetary Resources (calc 1..6) 70,000

8. Obligations Incurred (4901E-B, 4902E) 10,000

10A. Unobligated Bal Not Avail – Subseq Pds (4510E) 60,000

10D. Unobligated Bal Not Avail – Other 0

11. Total Status of Budgetary Resources (calc 8..10) 70,000

12. Obligated Balance, Net, Beg of Period

14A. Ob Bal, Net, End of Period – Accts Receiv (-)

14C. Ob Bal, Net, End of Period – Undel Orders (+)

14D. Ob Bal, Net, End of Period – Accts Payable (+) (4901E) 6,000

15A. Outlays – Disbursements (+) (4902E) 4,000

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 4,000

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 4,000

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received 0

2A. Unob Bal: Beg of Period (4225B, 4801B) 4,500

3D1. Sp Auth Fr Off Coll - Transf fr TF – Collected (4255E) 4,000

3D2. Sp Auth Fr Off Coll - Transf fr TF - Antic (4225E-B) 6,000

5. Temporarily Not Available Pursuant to PL 0

7. Total Budgetary Resources (calc 1..6) 14,500

8. Obligations Incurred (4801E-B, 4902E) 8,000

10A. Unobligated Bal Not Avail – Subseq Pds (4510E) 2,000

10D. Unobligated Bal Not Avail – Other (4450E) 4,500

11. Total Status of Budgetary Resources (calc 8..10) 14,500

12. Obligated Balance, Net, Beg of Period (4225B, 4801B) (4,500)

14A. Ob Bal, Net, End of Period – Accts Receiv (-) (4225E) (11,000)

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 4,500

14D. Ob Bal, Net, End of Period – Accts Payable (+) 0

15A. Outlays – Disbursements (+) (4902E) 4,000

15B. Outlays – Collections (-) (4255E) (4,000)

15C. Subtotal (calc 15A..15B) 0

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 0

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance (1010E) 66,000

Column 10 Accounts Payable (4901E) 6,000

Column 11 Unobligated Balance (4510E) 60,000

Columns 5+6+7+8 = 9+10+11

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance 0

Column 7 Reimbursements Earned (4225E) 11,000

Column 9 Undelivered Orders (4801E) 4,500

Column 11 Unobligated Balance (4450E, 4510E) 6,500

Columns 5+6+7+8 = 9+10+11

 3 Report crosswalks follow fiscal year 2002 guidance, published in TFM S2-01-02 (as updated).
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

21 REVISED May 2003 5/22/02

YEAR 2 (Expiring)

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4901E-B, 4902E) 10,000

Budgetary Resources Available for Obligation

2140 Unob bal carried for, start of yr 0

2200 New budget authority (gross) (sum 4000 to 6990) 70,000

2395 Total new obligations (-) (from line 1000) (10,000)

2440 Unobligated bal carried forward, end of year (4510E) 60,000

New Budgetary Authority (Gross), Detail

4000 Appropriation (discr)(def) (4119E) 70,000

7000 Total new budget authority (gross) (4119E) 70,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) 0

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

7320 Total outlays (gross) (4902E) (4,000)

7440 Obligated balance, end of year (+) (line 7440 less 7495) 6,000

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 4,000

8700 Total outlays (gross) (sum 8690 to 8698) 4,000

Offsets

8800 Offsetting collections from Federal sources (-) 0

8890 Total offsetting collections (cash) (-) 0

Net Budget Authority and Outlays

8900 Budget authority (net) (same as line 2200 and (8800..8896)) 70,000

9000 Outlays (net) (same as line 8700 and (8800..8845)) 4,000

Memorandum Entries

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4801E-B, 4902E) 8,000

Budgetary Resources Available for Obligation

2140 Unob bal carried for, start of yr (4450B) 4,500

2200 New budget authority (gross) (sum 4000 to 6990) 10,000

2390 Total budg res avail for ob (+) (Sum 21XX or 2199 .. 2385) 14,500

2395 Total new obligations (-) (from line 1000) (8,000)

2440 Unobligated bal carried forward, end of year (4450E, 4510E) 6,500

New Budgetary Authority (Gross), Detail

6800 Spending Auth from Offsetting Collections (4255E) 4,000

6810 Chg in uncoll cust pyts fr Fed sources (diff b/t 7295 and 7495) 6,000

6890 Spending Auth from Off Coll (total discr) (4225E-B, 4255E) 10,000

7000 Total new budget authority (gross) (4225E-B, 4255E) 10,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B) (4,500)

7310 Total new obligations (+) (sa,me as line 1000) 8,000

7320 Total outlays (gross) (4902E) (4,000)

7400 Change in uncollected customer payments for Federal sources 

(unexpired) (sum 6810 and 6910, opp sign) (6,000)

7440 Obligated balance, end of year (+) (line 7440 less 7495) (6,500)

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 4,000

8700 Total outlays (gross) (sum 8690 to 8698) 4,000

Offsets

8800 Offsetting collections from Federal sources (-)(4255E) (4,000)

8890 Total offsetting collections (cash) (-) (4,000)
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

22 REVISED May 2003 5/22/02

N/A Net Budget Authority and Outlays

8900 Budget authority (net) (same as line 2200 and (8800..8896)) 6,000

9000 Outlays (net) (same as line 8700 and (8800..8845)) 0

Memorandum Entries (N/A)
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

23 REVISED May 2003 5/22/02

YEAR 2 (Expiring) OMB Form and Content Statements

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury (1010E) 66,000

3. Accounts Receivable 0

6. Total Intragovernmental Assets (calc 1..5) 66,000

15. Total Assets (calc 6..14) 66,000

Intragovernmental Liabilities

16. Accounts Payable (2155E) 6,000

19. Total Intragovernmental Liabilities (calc 16..18) 6,000

27. Total Liabilities (calc 19..26) 6,000

Net Position

29. Unexpended Appropriations (3100E) 66,000

30. Cumulative Results of Operations (3310E) (6,000)

31. Total Net Position (calc 29+30) 60,000

32. Total Liabilities/Net Position (calc 27+31) 66,000

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury 0

3. Accounts Receivable (1335E) 11,000

6. Total Intragovernmental Assets (calc 1..5) 11,000

15. Total Assets (calc 6..14) 11,000

Intragovernmental Liabilities

16. Accounts Payable 0

19. Total Intragovernmental Liabilities (calc 16..18) 0

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

Net Position

29. Unexpended Appropriations 0

30. Cumulative Results of Operations (3310E) 11,000

31. Total Net Position (calc 29+30) 11,000

32. Total Liabilities/Net Position (calc 27+31) 11,000

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental 0

2. Less: Intragovernmental Earned Revenues 0

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

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

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

Statement of Net Cost

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 4,000

2. Less: Intragovernmental Earned Revenues 0

3. Intragovernmental Net Costs (calc 1-2) 4,000

7. Total Net Costs (calc 3+6) 4,000

10. Net Cost of Operations (calc 7+8-9) 4,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

TRANSFER FROM TRANSFER TO

2 SSA General Fund TAFS (SSI, WWII) SSA LAE Trust Fund TAFS 

(28X0406, 28X0401) (28-FY-8704)

24 REVISED May 2003 5/22/02

YEAR 2 (Expiring) OMB Form and Content Statements (continued)

Statement of Changes in Net Position

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B)

2. Prior Period Adjustments

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

Budgetary Financing Sources

4. Appropriations Received (3101E) 70,000

7. Appropriations Used (3107E, 5700E) 4,000 (4,000)

8. Non-Exchange Revenue

10. Transfers-in/out Without Reimb (+/-) (5760E) (10,000)

16. Total Financing Sources (calc 6..15) (6,000) 66,000

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) (6,000) 66,000

Statement of Changes in Net Position

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B) 5,000

2. Prior Period Adjustments

3. Beginning Bal, As Adjusted (calc 1..2) 5,000

Budgetary Financing Sources

4. Appropriations Received

7. Appropriations Used

8. Non-Exchange Revenue

10. Transfers-in/out Without Reimb (+/-) (5750E) 10,000

16. Total Financing Sources (calc 6..15) 10,000

17. Net Cost of Operations 4,000

18. Ending Balances (calc ((3+16)-17)) 11,000

Statement of Financing

1. Obligations Incurred (4901E-B, 4902E) 10,000

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

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

4. Less: Offsetting Receipts 0

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

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

12. Change in Budgetary Resources 0

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

 Affect Net Cost of Operations (5760E) 10,000

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 10,000

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

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

Statement of Financing

1. Obligations Incurred (4801E-B, 4902E) 8,000

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (10,000)

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

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) (2,000)

11. Total Resources Used to Finance Activities (calc 5+10) (2,000)

12. Change in Budgetary Resources (4801E-B) 4,000

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

 Affect Net Cost of Operations (5750E) (10,000)

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) (6,000)

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 4,000

30. Net Cost of Operations (calc 18+29) 4,000
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

25

YEAR 3

Year 3 is included in this scenario to illustrate a specific circumstance that occurs within Social Security Administration 

between TAFS 28-FY-8704 and 28X8704. USSGL transfer account 4199 “Transfer of Expired Expenditure Transfers 

Receivable” is proposed and illustrated below as a mechanism to facilitate the transfer of expenditure transfers receivable and 

the associated unobligated balances from an expired TAFS to an unexpired no-year TAFS. This transfer is not accomplished via 

SF 1151: Nonexpenditure Transfer Authorization. There is no movement of Fund Balance With Treasury. OMB requires that 

this movement be reported on SF 133 line 2B. A new line on the P&F will be created by OMB for this transfer. 
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

26

YEAR 3 (Expired) (Unexpired)

Budgetary Beginning Trial Balance

4225 11,000

4650 6,500

4801 4,500

11,000 11,000

Proprietary Beginning Trial Balance

1335 11,000

3310 11,000

11,000 11,000

Budgetary Beginning Trial Balance

N/A

Proprietary Beginning Trial Balance

N/A

1. To record the transfer of expired unobligated expenditure transfers 

receivable. (TC new)

Budgetary

4650 Allotments – Expired Authority 6,500

4199 Transfer of Expired Expenditure Transfers

Receivable 6,500

Proprietary

5750 Expend Financing Sources - Transfers-In 6,500

1335 Expenditure Transfers Receivable 6,500

1. To record the transfer of expired unobligated expenditure 

transfers receivable. (TC new)

Budgetary

4199 Transfer of Expired Expenditure Transfers

Receivable 6,500

4450 Unapportioned Authority 6,500

Proprietary

1335 Expenditure Transfers Receivable 6,500

5750 Expend Financing Sources - Transfers-In 6,500
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

27

YEAR 3 (Expired) (Unexpired)

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4199 6,500

4225 11,000

4801 4,500

11,000 11,000

Proprietary Pre-Closing Trial Balance (FACTS I)

1335 4,500

3310 11,000

5750 6,500

11,000 11,000

Budgetary Pre-Closing Adjusted Trial Balance (FACTS II)

4199 6,500

4450 6,500

6,500 6,500

Proprietary Pre-Closing Trial Balance (FACTS I)

1335 6,500

5750 6,500

6,500 6,500
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

28

YEAR 3 (Expired) (Unexpired)

Closing Entries

Budgetary

C1) To record the closing of transferred expired authority to Appropriation 

Trust Fund Expenditure Transfers – Receivable. (TC new)

4199 Transfer of Expired Expenditure Transfers

Receivable 6,500

4225 Approp TF Expenditure Transfers – Receivable 6,500

Proprietary

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

accounts to cumulative results of operations. (TC F228)

3310 Cumulative Results of Operations 6,500

5750 Expenditure Financing Sources - Transfers-In 6,500

Closing Entries

Budgetary

C1) To record the closing of transferred expired authority to 

Appropriation Trust Fund Expenditure Transfers – Receivable. 

(TC new)

4225 Approp TF Expenditure Transfers – Receivable 6,500

4199 Transfer of Expired Expenditure

Transfers Receivable 6,500

Proprietary

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

accounts to cumulative results of operations. (TC F228)

5750 Expenditure Financing Sources - Transfers-In 6,500

3310 Cumulative Results of Operations 6,500

Budgetary Post-Closing Trial Balance

4225 4,500

4801 4,500

4,500 4,500

Proprietary Post-Closing Trial Balance

1335 4,500

3310 4,500

4,500 4,500

Budgetary Post-Closing Trial Balance

4225 6,500

4450 6,500

6,500 6,500

Proprietary Post-Closing Trial Balance

1335 6,500

3310 6,500

6,500 6,500
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

29

YEAR 34 (Expired) (Unexpired )

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received 0

2A. Unob Bal: Beg of Period (4225B, 4801B) 6,500

2B. Net Transfers, Actual (+ or -) (4199E) (6,500)

3D1. Sp Auth Fr Off Coll - Transf fr TF – Collected 0

3D2. Sp Auth Fr Off Coll - Transf fr TF - Antic (4225E-B) 0

7. Total Budgetary Resources (calc 1..6) 0

8. Obligations Incurred (4801E-B) 0

10D. Unobligated Bal Not Avail – Other 0

11. Total Status of Budgetary Resources (calc 8..10) 0

12. Obligated Balance, Net, Beg of Period (4225B, 4801B) (6,500)

13. Obligated Balance Transferred, Net (+ or -) (4199E) 6,500

14A. Ob Bal, Net, End of Pd – Accts Receiv (-) (4199E, 4225E)(4,500)

14C. Ob Bal, Net, End of Period – Undel Orders (+) (4801E) 4,500

14D. Ob Bal, Net, End of Period – Accts Payable (+) 0

15A. Outlays – Disbursements (+) 0

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 0

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 0

Outlay Formula:

15 = 8 – 3 + 12 +/- 13 + 14A + 14B – 14C – 14D

0 = 0 – 0 + (6,500) – 0 + 11,000 + 0 – 4,500 - 0

SF 133: Report on Budget Execution and Budgetary Resources

1A. Budget Authority – Appropriations Received 0

2A. Unob Bal: Beg of Period 0

2B. Net Transfers, Actual (+ or -) (4199E) 6,500

3D1. Sp Auth Fr Off Coll - Transf fr TF – Collected 0

3D2. Sp Auth Fr Off Coll - Transf fr TF – Antic 0

7. Total Budgetary Resources (calc 1..6) 6,500

8. Obligations Incurred (4801E-B) 0

10D. Unobligated Bal Not Avail – Other (4450E) 6,500

11. Total Status of Budgetary Resources (calc 8..10) 6,500

12. Obligated Balance, Net, Beg of Period 0

13. Obligated Balance Transferred, Net (+ or -) (4199E) (6,500)

14A. Ob Bal, Net, End of Period – Accts Receiv (-) (4199E) 6,500

14C. Ob Bal, Net, End of Period – Undel Orders (+) 0

14D. Ob Bal, Net, End of Period – Accts Payable (+) 0

15A. Outlays – Disbursements (+) 0

15B. Outlays – Collections (-) 0

15C. Subtotal (calc 15A..15B) 0

16. Less: Offsetting Receipts 0

17. Net Outlays (calc 15C-16) 0

 4 Report crosswalks follow fiscal year 2002 guidance, published in TFM S2-01-02 (as updated).
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

30

YEAR 3 (Expired) (Unexpired)

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance 0

Column 7 Reimbursements Earned (4199E, 4225E) 4,500

Column 9 Undelivered Orders (4801E) 4,500

Column 11 Unobligated Balance 0

Columns 5+6+7+8 = 9+10+11

USSGL 2108: Year-end Closing Statement

Column 5 Post-Closing Unexpended Balance 0

Column 7 Reimbursements Earned (4199E) 6,500

Column 9 Undelivered Orders 0

Column 11 Unobligated Balance (4450E) 6,500

Columns 5+6+7+8 = 9+10+11
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

31

YEAR 3 (Expired) (Unexpired)

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4801E-B) 0

Budgetary Resources Available for Obligation

2140 Total unob bal carried for, start of yr (4225B, 4801B) 0

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

2395 Total new obligations (-) (from line 1000) 0

2440 Unobligated bal carried forward, end of year 0

New Budgetary Authority (Gross), Detail

6800 Spending Auth from Offsetting Collections (4255E) 0

6810 Chg in uncoll cust pyts fr Fed sources (unexp) 0

6890 Spending Auth from Off Coll (total discr) (sum 6800..6885) 0

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B) (6,500)

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

7320 Total outlays (gross) (-) 0

7331 Obligated balance transferred to other accounts (-) (4199E) 6,500

7400 Change in uncoll cust pyts for Fed sources (unexp)

(sum 6810/6910, opp sign) 0

7440 Obligated bal, end of year (+) (4199E, 4225E, 4801E) 0

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 0

8700 Total outlays (gross) (sum 8690 to 8698) 0

Offsets

8800 Offsetting collections from Federal sources (-)(4255E) 0

Program and Financing Schedule (P&F)

Obligations by Program Activity

1000 Total New Obligations (4801E-B) 0

Budgetary Resources Available for Obligation

2140 Total unob bal carried for, start of yr (4225B, 4801B) 0

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

22305 Expired unob bal transfer to unexpired acct (+) (4199E 6,500

2395 Total new obligations (-) (from line 1000) 0

2440 Unobligated bal carried forward, end of year (4450E) 6,500

New Budgetary Authority (Gross), Detail

6800 Spending Auth from Offsetting Collections (4255E) 0

6810 Chg in uncoll cust pyts fr Fed sources (unexp) (4225E-B) 0

6890 Spending Auth from Off Coll (total discr) (sum 6800..6885) 0

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4225B, 4801B) 0

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

7320 Total outlays (gross) (-) 0

7332 Obligated bal transf’d from other accounts (+) (4199E) (6,500)

7400 Change in uncoll cust pyts for Fed sources (unexp)

(sum 6810/6910, opp sign) 0

7440 Obligated bal, end of year (+) (4199E, 4225E, 4801E) 6,500

Outlays (Gross), Detail

8690/93 Outlays from new discr authority/balances (4902E) 0

8700 Total outlays (gross) (sum 8690 to 8698) 0

Offsets

8800 Offsetting collections from Federal sources (-)(4255E) 0

 5 This represents a new line added to the Program and Financing Schedule. Refer to the appropriate OMB examiner for details.
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

32

Net Budget Authority and Outlays

8900 Budget authority (net) (same as line 2200 and (8800..8896)) 0

9000 Outlays (net) (same as line 8700 and (8800..8845)) 0

Net Budget Authority and Outlays

8900 Budget authority (net) (same as line 2200 and (8800..8896)) 0

9000 Outlays (net) (same as line 8700 and (8800..8845)) 0
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

33

OMB Form and Content Statements

YEAR 3 (Expired) (Unexpired)

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury 0

3. Accounts Receivable (1335E) 4,500

6. Total Intragovernmental Assets (calc 1..5) 4,500

15. Total Assets (calc 6..14) 4,500

Intragovernmental Liabilities

16. Accounts Payable 0

19. Total Intragovernmental Liabilities (calc 16..18) 0

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

Net Position

29. Unexpended Appropriations 0

30. Cumulative Results of Operations (3310E) 4,500

31. Total Net Position (calc 29+30) 4,500

32. Total Liabilities/Net Position (calc 27+31) 4,500

Balance Sheet

Intragovernmental Assets

1. Fund Balance With Treasury 0

3. Accounts Receivable (1335E) 6,500

6. Total Intragovernmental Assets (calc 1..5) 6,500

15. Total Assets (calc 6..14) 6,500

Intragovernmental Liabilities

16. Accounts Payable 0

19. Total Intragovernmental Liabilities (calc 16..18) 0

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

Net Position

29. Unexpended Appropriations 0

30. Cumulative Results of Operations (3310E) 6,500

31. Total Net Position (calc 29+30) 6,500

32. Total Liabilities/Net Position (calc 27+31) 6,500

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

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

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

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

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

10. Net Cost of Operations (calc 7+8-9) 0
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

34

OMB Form and Content Statements (continued)

YEAR 3 (Expired) (Unexpired)

Statement of Changes in Net Position

Cum Res of Ops Unexp Approps

1. Beginning Balances (3310B) 11,000

2. Prior Period Adjustments

3. Beginning Bal, As Adjusted (calc 1..2) 11,000

Budgetary Financing Sources

4. Appropriations Received

7. Appropriations Used

8. Non-Exchange Revenue

10. Transfers-in/out Without Reimb (+/-) (5750E) (6,500)

16. Total Financing Sources (calc 6..15) (6,500)

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 4,500

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

4. Appropriations Received

7. Appropriations Used

8. Non-Exchange Revenue

10. Transfers-in/out Without Reimb (+/-) (5750E) 6,500

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

17. Net Cost of Operations 0

18. Ending Balances (calc ((3+16)-17)) 6,500
Accounting for Social Security Administration

Limitation on Administrative Expenses (LAE) Trust Fund

TAFS 28-FY-8704 (Salaries and Expenses, Social Security Administration)

 TRANSFER FROM TRANSFER TO

 SSA LAE Current/Multi-Year Expired Trust Fund TAFS SSA LAE No-Year Unexpired Trust Fund TAFS

 (28-FY-8704) (28 X 8704)

REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

35

OMB Form and Content Statements (continued)

YEAR 3 (Expired) (Unexpired)

Statement of Financing

1. Obligations Incurred (4801E-B, 4902E) 0

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (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 (4801E-B) 0

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

 Affect Net Cost of Operations (5750E)6 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

Statement of Financing

1. Obligations Incurred (4801E-B, 4902E) 0

2. Less: Sp Auth Off Coll and Recov (4225E-B, 4255E) (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 (4801E-B) 0

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

 Affect Net Cost of Operations (5750E)7 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

 6 The ending balance in USSGL 5750 is a result of a reversal of the original transaction that was established (refer to Year 3, transaction #1). It does not reflect an “adjustment for 

trust fund outlays that do not affect net cost” as defined for line 16; therefore, the ending balance in USSGL 5750 is not recorded on this line. 7 Same as footnote 6.
REVISED May 2003

REVISED April 14, 2004 to include 4199E on SF 133 lines 13 and 14A, and P&F lines 7331, 7332, 7440 

36