APPROPRIATION REDUCED BY OFFSETTING COLLECTIONS OR OFFSETTING RECEIPTS

EFFECTIVE FISCAL YEAR 2016

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENT WIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Version 

Number

Date Description of Change Effective

USSGL TFM

1.0 8/2015 Initial Version Bulletin 2015-XX

Note: This scenario follows USSGL TFM Bulletin 2015-XX (August 2015), Part 2 fiscal year 2016, and Office of Management and 

Budget (OMB) Circular No. A-11 (2015). 

2 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Overview

There are a few instances in the Federal Government where a discretionary appropriation is initially derived entirely from the general 

fund of the US Treasury and then projected to be adjusted either partially or entirely by the end of the fiscal year, based on an amount 

equal to actual offsetting collections or offsetting receipts, as outlined in the enacted annual appropriation language. Contrary to the 

initial source of the discretionary budget authority being an appropriation derived entirely from the general fund of the US Treasury, 

the final source (as of the end of the fiscal year) is (a) a discretionary appropriation derived from the general fund of the US Treasury 

and (b) offsetting collections or offsetting receipts. With the legislative flexibility to offset the discretionary budget authority with 

offsetting collections or offsetting receipts, the portion derived from the general fund of the US Treasury is reduced. OMB Circular 

No. A-11, exhibit 130-K, illustrates how to report this type of activity on the SF 133 and SF 132 apportionment schedule. If you 

currently do not have this language, consult with your OMB representative to determine if this scenario is applicable to you. The 

attached appendix illustrates excerpts of annual appropriation act language where the discretionary appropriation may be reduced by 

actual offsetting collections or offsetting receipts. 

Proposal

This scenario proposes the creation of two USSGL accounts which map to new lines 1136 and 1153 of the SF 133, as illustrated in 

OMB Circular No. A-11 (2015), Appendix F.

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections or Receipts

Account Number: 405000

Normal Balance: Credit

Definition: An amount equal to the anticipated offsetting collections or offsetting receipts used to reduce the appropriation derived 

from the General Fund of the U.S. Treasury while waiting for the appropriation warrant to be adjusted. The balance in this account 

will be adjusted to zero at yearend. 

Justification: This USSGL account is needed to offset an anticipated collections USSGL account for Treasury Accounts that are front 

funded with an appropriation derived from the General Fund of the U.S. Treasury that may be returned either partially or entirely by 

the end of the fiscal year.

3 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Account Title: Appropriations Reduced by Offsetting Collections or Receipts - Collected

Account Number: 424000

Normal Balance: Credit

Definition: An amount equal to the actual offsetting collections or offsetting receipts used to reduce the appropriation derived from 

the General Fund of the U.S. Treasury while waiting for the appropriation warrant to be adjusted. The balance in this account will be 

adjusted to zero at yearend. 

Justification: This USSGL account is needed to adjust the Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts USSGL account for actual collections in Treasury Accounts that are front funded with an appropriation derived from the 

General Fund of the U.S. Treasury that may be returned either partially or entirely by the end of the fiscal year.

Attribute Table:

No. USSGL Account Title Anticipated Budg

/Prop

Norm 

Bal

Begin

/End

Debit/

Credit

Auth Type 

Code

Apport 

Cat

Apport 

Cat B

405000 Anticipated Reductions to Appropriations 

by Offsetting Collections or Receipts

Y B C E C

Program 

Rpt Cat

Reimb

Flag

Year of 

BA

Reduction 

Type

Fund 

Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

EG/ES/ET E/F/U N U N

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr Main

PY 

Adj

Program 

Indicator

4 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

No. USSGL Account Title Anticipated Budg

/Prop

Norm 

Bal

Begin/

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

424000 Appropriations Reduced by Offsetting 

Collections or Receipts Collected

N B C E C

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type

Fund 

Type

Reporting 

Type 

Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

EG/ES/ET E/F/U N U N

CrosswalksImpacted:

USSGL 

Account 

Number

Balance 

Sheet

Net 

Cost

Net 

Position

Custodial 

Activity

SF 133 Schedule 

P

SBR Reclassified 

Balance 

Sheet

Reclassified 

Statement 

of Net Cost

Reclassified 

Statement of 

Changes in 

Net Position

405000 N/A N/A N/A N/A Line 1153 N/A Line 1290 N/A N/A N/A

424000 N/A N/A N/A N/A Line 1136 N/A Line 1290 N/A N/A N/A

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator

Cohort 

Yr

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr Main

PY 

Adj

Program 

Indicator

5 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary

406000 Anticipated Collections From Non-Federal Sources

405000 New Anticipated Reductions to Appropriations by Offsetting Collections or Receipts

411900 Other Appropriations Realized

420100 Total Actual Resources - Collected

426100 Actual Collections of Business-Type Fees

424000 New Appropriations Reduced by Offsetting Collections or Receipts - Collected

445000 Unapportioned Authority 

451000 Apportionments

461000 Allotments - Realized Resources

480100 Undelivered Orders - Obligations, Unpaid

490100 Delivered Orders - Obligations, Unpaid

490200 Delivered Orders - Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

131000 Accounts Receivable

211000 Accounts Payable

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations - Appropriations Received

310700 Unexpended Appropriations - Used

331000 Cumulative Results of Operations

520000 Revenue From Services Provided

570000 Expended Appropriations

610000 Operating Expenses/Program Costs

*For Account Definitions please refer to the USSGL TFM Section II.

6 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Scenario Assumptions1

1. Appropriation and offsetting collections are credited into a no year expenditure account.

2. All offsetting collections are non-federal.

3. All transactions for goods and services are non-federal.

4. Expenses are obligated and outlayed before collections come in.

5. GTAS Fund Type Code “EG”

6. TAS Status Code “U”

7. BEA Category Indicator “D”

8. Apportionment Category Code “A”

9. Year of Budget Authority Indicator “NEW”

10. Prior Year Adjustment Code “X”

11. Reimbursable Flag Indicator “D”

12. Authority Type Code “P” (USSGL account 411900) for the appropriation 

USSGL Scenario

A beginning Trial Balance is not applicable in this scenario. 

The enacted annual appropriation language provides an appropriation derived from the General Fund of the U.S. Treasury for the 

amount of $173,635,000, which shall be reduced by not more than $8,000,000 as offsetting collections, so as to result in a final fiscal 

year appropriation estimated at $165,635,000.

For purposes of presentation, assume the following:

Annual appropriation: 173,635,000

Anticipated offsetting collections: 8,000,000

Actual offsetting collections: 5,000,000

Appropriation at the end of the fiscal year: 168,635,000

1 USSGL scenarios do not illustrate every possible variation and elements may vary. For example, the scenario uses Apportionment Category Code “A”, but if 

“B” applies to the expenditure TAS it should be used instead. In addition, the scenario assumes USSGL account 520000 to record the revenue, but if another 

USSGL account like 590000 is more appropriate it should be used instead. 

7 of 38

August 2015

 
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Illustrative Transactions for 1st, 2nd, and 3rd Quarters

1. To record the enactment of appropriations.

DR CR TC

Budgetary Entry

411900 Other Appropriations Realized 173,635,000

 445000 Unapportioned Authority 173,635,000

A104

Proprietary Entry

101000 Fund Balance With Treasury 173,635,000

 310100 Unexpended Appropriations – Appropriations Received 173,635,000

2. To record the amount of anticipated offsetting collections used to reduce the appropriation derived from the General Fund of the 

U.S. Treasury while waiting for the appropriation warrant to be adjusted. This amount must equal the amount in illustrated 

transaction 3 below. (New TC)

DR CR TC

Budgetary Entry

445000 Unapportioned Authority 8,000,000

 405000 Anticipated Reductions to Appropriations by Offsetting Collections

 or Receipts

8,000,000

A213

Proprietary Entry

None

8 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

3. To record anticipated collections of fees.

DR CR TC

Budgetary Entry

406000 Anticipated Collections From Non-Federal Sources 8,000,000

 445000 Unapportioned Authority 8,000,000

A140

Proprietary Entry

None

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

DR CR TC

Budgetary Entry

445000 Unapportioned Authority 173,635,000

 451000 Apportionments 173,635,000

A116

Proprietary Entry

None

5. To record the allotment of authority.

DR CR TC

Budgetary Entry

451000 Apportionments 173,635,000

 461000 Allotments - Realized Resources 173,635,000

A120

Proprietary Entry

None

9 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

6. To record current-year undelivered orders without an advance. Obligations are recorded as direct.

DR CR TC

Budgetary Entry

461000 Allotments - Realized Resources 170,000,000

 480100 Undelivered Orders - Obligations, Unpaid 170,000,000

B306

Proprietary Entry

None

7. To record the delivery of goods or services and to accrue a liability.

DR CR TC

Budgetary Entry

480100 Undelivered Orders - Obligations, Unpaid 100,000,000

 490100 Delivered Orders - Obligations, Unpaid 100,000,000

B402

Proprietary Entry

610000 Operating Expenses/Program Costs 100,000,000

 211000 Accounts Payable 100,000,000

8. To record appropriations used this fiscal year.

DR CR TC

Budgetary Entry

None

B134

Proprietary Entry

310700 Unexpended Appropriations - Used 100,000,000

 570000 Expended Appropriations 100,000,000

10 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

9. To record a confirmed disbursement schedule previously accrued.

DR CR TC

Budgetary Entry

490100 Delivered Orders - Obligations, Unpaid 100,000,000

 490200 Delivered Orders - Obligations, Paid 100,000,000

B110

Proprietary Entry

211000 Accounts Payable 100,000,000

 101000 Fund Balance With Treasury 100,000,000

10. To record accrued revenue for fees.

DR CR TC

Budgetary Entry

None

C420

Proprietary Entry

131000 Accounts Receivable 5,000,000

 520000 Revenue From Services Provided 5,000,000

11. To record the receipt of previously anticipated collections.

DR CR TC

Budgetary Entry

426100 Actual Collections of Business-Type Fees 5,000,000

 406000 Anticipated Collections From Non-Federal Sources 5,000,000

C109

Proprietary Entry

101000 Fund Balance With Treasury 5,000,000

 131000 Accounts Receivable 5,000,000

11 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

12. To record the amount of actual offsetting collections used to reduce the appropriation derived from the General Fund of the U.S. 

Treasury. (New TC)

DR CR TC

Budgetary Entry

405000 Anticipated Reductions to Appropriations by Offsetting Collections or

 Receipts

5,000,000

 424000 Appropriations Reduced by Offsetting Collections or Receipts –

 Collected

5,000,000

C205

Proprietary Entry

None

12 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

3rd Quarter

Pre-Closing Adjusted Trial Balance

Debit Credit

Budgetary

406000 Anticipated Collections From Non-Federal Sources 3,000,000

405000 Anticipated Reductions to Appropriations by Offsetting Collections or Receipts 3,000,000

411900 Other Appropriations Realized (P) 173,635,000

426100 Actual Collections of Business-Type Fees 5,000,000

424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected 5,000,000

445000 Unapportioned Authority -

451000 Apportionments -

461000 Allotments - Realized Resources 3,635,000

480100 Undelivered Orders - Obligations, Unpaid 70,000,000

490100 Delivered Orders - Obligations, Unpaid -

490200 Delivered Orders - Obligations, Paid 100,000,000

Total 181,635,000 181,635,000

Proprietary

101000 Fund Balance With Treasury 78,635,000

131000 Accounts Receivable -

211000 Accounts Payable -

310100 Unexpended Appropriations - Appropriations Received 173,635,000

310700 Unexpended Appropriations - Used 100,000,000

520000 Revenue From Services Provided 5,000,000

570000 Expended Appropriations 100,000,000

610000 Operating Expenses/Program Costs 100,000,000

Total 278,635,000 278,635,000

13 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

BALANCE SHEET

Assets:

Intragovernmental

1. Fund Balance with Treasury (101000E) 78,635,000

6. Total Intragovernmental (calc.) 78,635,000

15. Total Assets (calc.) 78,635,000

Liabilities:

28. Total Liabilities (calc.) -

Net Position:

31. Unexpended Appropriations – All Other Funds (310100E, 310700E) 73,635,000

33. Cumulative Results of Operations - All Other Funds (520000E, 570000, 610000E) 5,000,000

35. Total Net Position – All Other Funds (calc.) 78,635,000

36. Total Net Position (calc.) 78,635,000

37. Total Liabilities and Net Position (calc.) 78,635,000

STATEMENT OF NET COST

Gross Program Costs:

1. Gross costs (610000E) 100,000,000 

2. Less: earned revenue (520000E) (5,000,000)

3. Net program costs (calc. 1-2) 95,000,000

5. Net program costs including Assumption changes: (calc. 3+4) 95,000,000

8. Net cost of operations (calc. 5+6-7) 95,000,000

14 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF CHANGES IN NET POSITION

Cumulative Results of Operations:

Budgetary Financing Sources:

5. Appropriations Used (570000E) 100,000,000

14. Total Financing Sources 100,000,000

15. Net Cost of Operations (+/-) 95,000,000 

16. Net Change (calc. 14-15) 5,000,000

17. Cumulative Results of Operations (calc. 3+16) 5,000,000

Unexpended Appropriations:

Budgetary Financing Sources:

21. Appropriations Received (310100E) 173,635,000

24. Appropriations Used (310700E) (100,000,000)

25. Total Budgetary Financing Sources (calc. 21..24) 73,635,000

26. Total Unexpended Appropriations (calc. 20 + 25) 73,635,000

27. Net Position (calc. 17 + 26) 78,635,000

15 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF BUDGETARY RESOURCES

Budgetary Resources:

1290 Appropriations (discretionary and mandatory) (405000E, 411900E, 424000E) 165,635,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (406000E, 426100E) 8,000,000

1910 Total budgetary resources 173,635,000

Status of Budgetary Resources:

2190 Obligations incurred (480100E, 490200 E) 170,000,000

Unobligated balance, end of year:

2204 Apportioned (461000E) 3,635,000

2490 Total unobligated balance, end of year 3,635,000

2500 Total budgetary resources 173,635,000 

Change in obligated balance

3012 Obligations incurred (480100E, 490200E) 170,000,000

3020 Outlays (gross) (-) (490200E) (100,000,000)

3050 Unpaid obligations, end of year (480100E) 70,000,000

Memorandum (non-add) entries

3200 Obligated balance, end of year (+ or -) 70,000,000

16 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF BUDGETARY RESOURCES

Budget Authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) 173,635,000

4177 Actual offsetting collections (discretionary and mandatory) (-) (426100E) (5,000,000)

4179 Anticipated offsetting collections (discretionary and mandatory) (+ or –) (406000E) (3,000,000)

4180 Budget authority, net (total) (discretionary and mandatory) 168,635,000

4185 Outlays, gross (discretionary and mandatory) (490200E) 100,000,000

4187 Actual offsetting collections (discretionary and mandatory) (-) (426100E) (5,000,000)

4190 Outlays, net (total) (discretionary and mandatory) 95,000,000

17 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

SF 133 Schedule P2

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations (480100E, 490200E) 170,000,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) 173,635,000 173,635,000

1136

New

Appropriations reduced by offsetting collections (collected) or offsetting receipts (-) 

(424000E)

(5,000,000)

1153

New

Anticipated reductions to appropriations by offsetting collections or offsetting

receipts (-) (405000E) 

(3,000,000)

1160 Appropriations, discretionary (total) 165,635,000 173,635,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (426100E) 5,000,000 5,000,000

1740 Anticipated collections, reimbursements, and other income (406000E) 3,000,000

1750 Spending authority from offsetting collections, discretionary (total) 8,000,000 5,000,000

2 Based on OMB Circular A-11 (2015) Schedule P excludes line 1136.

18 of 38

August 2015

 
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

1900 Budget authority (total) 173,635,000 178,635,000

1910 Total budgetary resources 173,635,000 

1930 Total budgetary resources available 178,635,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 3,635,000

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (480100E, 490200E) 170,000,000

2004 Direct obligations (total) 170,000,000

2190 Obligations incurred 170,000,000

Unobligated balance:

Apportioned:

2201 Available in current period (461000E) 3,635,000

2490 Unobligated balance, end of year 3,635,000 

2500 Total budgetary resources 173,635,000

Memorandum (non-add) entries:

2501 Subject to apportionment (461000E, 480100E, 490200E) 173,635,000

19 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

2503 Direct unobligated balance, end of year (461000E) 3,635,000

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 Obligations incurred, unexpired accounts (480100E, 490200E) 170,000,000 170,000,000

3020 Outlays (gross) (-) (490200E) (100,000,000) (100,000,000)

3050 Unpaid obligations, end of year (480100E) 70,000,000 70,000,000

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 70,000,000 70,000,000

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 173,635,000 178,635,000

4010 Outlays from new discretionary authority (490200E) 100,000,000 100,000,000

4020 Outlays, gross (total) 100,000,000 100,000,000

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4033 Non-Federal sources (-) (426100E) (5,000,000) (5,000,000)

20 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

4040 Offsets against gross budget authority and outlays (total) (-) (5,000,000) (5,000,000)

Additional offsets against gross budget authority only:

4055 Anticipated offsetting collections (+ or -) (406000) (3,000,000)

4060 Additional offsets against budget authority only (total) (3,000,000)

4070 Budget authority, net (discretionary) 168,635,000 173,635,000

4080 Outlays, net (discretionary) 95,000,000 95,000,000

Budget authority and outlays, net (total):

4180 Budget authority, net (total) 168,635,000 173,635,000

4190 Outlays, net (total) 95,000,000 95,000,000

21 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Illustrative Transactions for 4th Quarter

13. To record the reduction of the appropriation derived from the General Fund of the U.S. Treasury with an amount equal to the 

offsetting collections credited to the expenditure account. This transaction is accomplished with a negative appropriation warrant 

request submitted to Treasury. (New TC)

DR CR TC

Budgetary Entry

424000 Appropriations Reduced by Offsetting Collections or Receipts - 

 Collected

5,000,000

 411900 Other Appropriations Realized 5,000,000

F148

Proprietary Entry

310100 Unexpended Appropriations - Appropriations Received 5,000,000

 101000 Fund Balance With Treasury 5,000,000

14. To reverse the recording of appropriations used which were covered by offsetting collections. (Reverse TC B134)

DR CR TC

Budgetary Entry

None

B134R

Proprietary Entry

570000 Expended Appropriations 5,000,000

 310700 Unexpended Appropriations - Used 5,000,000

22 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

15. To record adjustments for anticipated resources not realized. (modified TC)

DR CR TC

Budgetary Entry

405000 Anticipated Reductions to Appropriations by Offsetting Collections or

 Receipts

3,000,000

 445000 Unapportioned Authority 3,000,000

F112

Proprietary Entry

None

16. To record adjustments for anticipated resources not realized.

DR CR TC

Budgetary Entry

445000 Unapportioned Authority 3,000,000

 406000 Anticipated Collections From Non-Federal Sources 3,000,000

F112

Proprietary Entry

None

23 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Year End

Pre-Closing Adjusted Trial Balance

Debit Credit

Budgetary

406000 Anticipated Collections From Non-Federal Sources -

405000 Anticipated Reductions to Appropriations by Offsetting Collections or Receipts -

411900 Other Appropriations Realized (P) 168,635,000

426100 Actual Collections of Business-Type Fees 5,000,000

424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected -

445000 Unapportioned Authority -

451000 Apportionments -

461000 Allotments - Realized Resources 3,635,000

480100 Undelivered Orders - Obligations, Unpaid 70,000,000

490100 Delivered Orders - Obligations, Unpaid -

490200 Delivered Orders - Obligations, Paid 100,000,000

Total 173,635,000 173,635,000

Proprietary

101000 Fund Balance With Treasury 73,635,000

131000 Accounts Receivable -

211000 Accounts Payable -

310100 Unexpended Appropriations - Appropriations Received 168,635,000

310700 Unexpended Appropriations - Used 95,000,000

520000 Revenue From Services Provided 5,000,000

570000 Expended Appropriations 95,000,000

610000 Operating Expenses/Program Costs 100,000,000

Total 268,635,000 268,635,000

24 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Closing Entries

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

DR CR TC

Budgetary Entry

420100 Total Actual Resources - Collected 173,635,000

 411900 Other Appropriations Realized (P) 168,635,000

 426100 Actual Collections of Business-Type Fees 5,000,000

F302

Proprietary Entry

None

18. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired 

multi-year and no-year funds.

DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources 3,635,000

 445000 Unapportioned Authority 3,635,000

F308

Proprietary Entry

None

25 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

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

DR CR TC

Budgetary Entry

490200 Delivered Orders - Obligations, Paid 100,000,000

 420100 Total Actual Resources - Collected 100,000,000

F314

Proprietary Entry

None

20. To record the closing of revenues and expenses to cumulative results of operations.

DR CR TC

Budgetary Entry

None

F336

Proprietary Entry

520000 Revenue From Services Provided 5,000,000

570000 Expended Appropriations 95,000,000

 331000 Cumulative Results of Operations 100,000,000

21. To record the closing of revenues and expenses to cumulative results of operations.

DR CR TC

Budgetary Entry

None

F336

Proprietary Entry

331000 Cumulative Results of Operations 100,000,000

 610000 Operating Expenses/Program Costs 100,000,000

26 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

22. To record closing of fiscal-year activity to unexpended appropriations.

DR CR TC

Budgetary Entry

None

F342

Proprietary Entry

310100 Unexpended Appropriations - Appropriations Received 168,635,000

 310000 Unexpended Appropriations - Cumulative 73,635,000

 310700 Unexpended Appropriations - Used 95,000,000

27 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

Post-Closing Adjusted Trial Balance

Debit Credit

Budgetary

420100 Total Actual Resources - Collected 73,635,000

445000 Unapportioned Authority 3,635,000

480100 Undelivered Orders - Obligations, Unpaid 70,000,000

Total 73,635,000 73,635,000

Proprietary

101000 Fund Balance With Treasury 73,635,000

310000 Unexpended Appropriations - Cumulative 73,635,000

Total 73,635,000 73,635,000

28 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

BALANCE SHEET

Assets:

Intragovernmental

1. Fund Balance with Treasury (101000E) 73,635,000

6. Total Intragovernmental (calc.) 73,635,000

15. Total Assets (calc.) 73,635,000

Liabilities:

28. Total Liabilities (calc.) -

Net Position:

31. Unexpended Appropriations – All Other Funds (310100E, 310700E) 73,635,000

35. Total Net Position – All Other Funds (calc.) 73,635,000

36. Total Net Position (calc.) 73,635,000

37. Total Liabilities and Net Position (calc.) 73,635,000

STATEMENT OF NET COST

Gross Program Costs:

1. Gross costs (610000E) 100,000,000 

2. Less: earned revenue (520000E) (5,000,000)

3. Net program costs (calc. 1-2) 95,000,000

5. Net program costs including Assumption changes: (calc. 3+4) 95,000,000

8. Net cost of operations (calc. 5+6-7) 95,000,000

29 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF CHANGES IN NET POSITION

Cumulative Results of Operations:

Budgetary Financing Sources:

5. Appropriations Used (570000E) 95,000,000

14. Total Financing Sources 95,000,000

15. Net Cost of Operations (+/-) 95,000,000 

16. Net Change (calc. 14-15) -

17. Cumulative Results of Operations (calc. 3+16) -

Unexpended Appropriations:

Budgetary Financing Sources:

21. Appropriations Received (310100E) 168,635,000

24. Appropriations Used (310700E) (95,000,000)

25. Total Budgetary Financing Sources (calc. 21..24) 73,635,000

26. Total Unexpended Appropriations (calc. 20 + 25) 73,635,000

27. Net Position (calc. 17 + 26) 73,635,000

30 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF BUDGETARY RESOURCES

Budgetary Resources:

1290 Appropriations (discretionary and mandatory) (411900E) 168,635,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (426100E) 5,000,000

1910 Total budgetary resources 173,635,000

Status of Budgetary Resources:

2190 Obligations incurred (480100E, 490200 E) 170,000,000

Unobligated balance, end of year:

2204 Apportioned (461000E) 3,635,000

2490 Total unobligated balance, end of year 3,635,000

2500 Total budgetary resources 173,635,000 

Change in obligated balance

3012 Obligations incurred (480100E, 490200E) 170,000,000

3020 Outlays (gross) (-) (490200E) (100,000,000)

3050 Unpaid obligations, end of year (480100E) 70,000,000

Memorandum (non-add) entries

3200 Obligated balance, end of year (+ or -) 70,000,000

31 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

STATEMENT OF BUDGETARY RESOURCES

Budget Authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) 173,635,000

4177 Actual offsetting collections (discretionary and mandatory) (-) (426100E) (5,000,000)

4180 Budget authority, net (total) (discretionary and mandatory) 168,635,000

4185 Outlays, gross (discretionary and mandatory) (490200E) 100,000,000

4187 Actual offsetting collections (discretionary and mandatory) (-) (426100E) (5,000,000)

4190 Outlays, net (total) (discretionary and mandatory) 95,000,000

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

SF 133 Schedule P

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations (480100E, 490200E) 170,000,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) 168,635,000 168,635,000

1160 Appropriations, discretionary (total) 168,635,000 168,635,000

32 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

Spending authority from offsetting collections:

Discretionary:

1700 Collected (426100E) 5,000,000 5,000,000

1750 Spending authority from offsetting collections, discretionary (total) 5,000,000 5,000,000

1900 Budget authority (total) 173,635,000 173,635,000

1910 Total budgetary resources 173,635,000 

1930 Total budgetary resources available 173,635,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 3,635,000

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (480100E, 490200E) 170,000,000

2004 Direct obligations (total) 170,000,000

2190 Obligations incurred 170,000,000

Unobligated balance:

Apportioned:

2201 Available in current period (461000E) 3,635,000

33 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

2490 Unobligated balance, end of year 3,635,000 

2500 Total budgetary resources 173,635,000

Memorandum (non-add) entries:

2501 Subject to apportionment (461000E, 480100E, 490200E) 173,635,000

2503 Direct unobligated balance, end of year (461000E) 3,635,000

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 Obligations incurred, unexpired accounts (480100E, 490200E) 170,000,000 170,000,000

3020 Outlays (gross) (-) (490200E) (100,000,000) (100,000,000)

3050 Unpaid obligations, end of year (480100E) 70,000,000 70,000,000

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 70,000,000 70,000,000

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 173,635,000 173,635,000

4010 Outlays from new discretionary authority (490200E) 100,000,000 100,000,000

34 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

SF 133: Report on Budget Execution and Budgetary Resources &

Budget Program and Financing Schedule (Schedule P)

4020 Outlays, gross (total) 100,000,000 100,000,000

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4033 Non-Federal sources (-) (426100E) (5,000,000) (5,000,000)

4040 Offsets against gross budget authority and outlays (total) (-) (5,000,000) (5,000,000)

4070 Budget authority, net (discretionary) 168,635,000 168,635,000

4080 Outlays, net (discretionary) 95,000,000 95,000,000

Budget authority and outlays, net (total):

4180 Budget authority, net (total) 168,635,000 168,635,000

4190 Outlays, net (total) 95,000,000 95,000,000

 

35 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

 Appendix

Excerpts of Annual Appropriation Act Language

“...Provided further, That the total amount available for obligation shall be reduced by the amount by which collections are less than 

$xx,xxx,xxx...”

“...Provided, That the sum herein appropriated from the general fund shall be reduced as offsetting collections of fees and surcharges 

assessed and collected by the [agency] under any law are received during fiscal year 20xx, so as to result in a fiscal year 20xx 

appropriation from the general fund estimated at $0...”

“...Provided further, That the sum herein appropriated from the general fund shall be reduced as revenues are received during fiscal 

year 20xx so as to result in a final fiscal year 2014 appropriation from the general fund estimated at not more than $0...”

“...Provided further, That the sum herein appropriated from the general fund shall be reduced as such offsetting collections are 

received during fiscal year 20xx, so as to result in a final fiscal year 20xx appropriation from the general fund estimated at 

$xx,xxx,xxx....”

“...Provided further, That the sum herein appropriated from the general fund shall be reduced as such offsetting collections are 

received during fiscal year 20xx, so as to result in a final fiscal year 20xx appropriation from the general fund estimated at not more 

than $xxx,xxx,xxx:...”

“...Provided further, That the sum herein appropriated from the general fund shall be reduced on a dollar-for-dollar basis as such 

offsetting collections are received during fiscal year 20xx, to result in a final appropriation from the general fund estimated at no more 

than $xx,xxx,xxx....”

“...Provided, That the sums herein appropriated from the General Fund shall be reduced on a dollar-for-dollar basis by such offsetting 

collections so as to result in a final fiscal year appropriation from the General Fund estimated at $0:...”

36 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

“...Provided further, That the sum appropriated under this heading from the general fund shall be reduced on a dollar-for-dollar basis 

as such offsetting collections are received during fiscal year 20xx so as to result in a final fiscal year appropriation from the general 

fund estimated at not more than $x,xxx,xxx,xxx:...”

“...Provided further, That the amount made available under this heading from the general fund shall be reduced as such collections 

are received during fiscal year 20xx so as to result in a final fiscal year 20xx appropriation from the general fund estimated at not more 

than $x,xxx,xxx...”

“...Provided further, That the total amount appropriated under this heading from the general fund for fiscal year 20xx shall be reduced 

as such offsetting fees are received so as to result in a final total fiscal year 20xx appropriation from the general fund estimated at not 

more than $0....”

“...Provided further, That the sum herein appropriated shall be reduced as collections are received during the fiscal year so as to result 

in a final fiscal year 20xx appropriation from the general fund estimated at not more than $xxx,xxx,xxx....”

“...Provided further, That the sum herein appropriated shall be reduced as collections are received during the fiscal year so as to result 

in a final fiscal year 20xx appropriation estimated at not more than $xxx,xxx,xxx:...”

“...Provided further, That the sum herein appropriated shall be reduced as such collections are received during the fiscal year, so as to 

result in a final fiscal year 20xx appropriation estimated at not more than $xx,xxx,xxx:...”

“...Provided further, That the sum herein appropriated shall be reduced as such offsetting collections are received during fiscal year 

20xx so as to result in a final fiscal year 20xx appropriation estimated at $0:...”

“...Provided further, That the sum herein appropriated from the Fund shall be reduced as such offsetting collections are received 

during fiscal year 20xx, so as to result in a final fiscal year 20xx appropriation from the Fund estimated at $0....”

“...Provided further, That the sum herein appropriated for annual expenses shall be reduced as collections are received during the 

fiscal year so as to result in a final fiscal year 20xx appropriation estimated at not more than $0:...”

37 of 38

August 2015
Appropriation Reduced by Offsetting Collections or Offsetting Receipts

Effective Fiscal Year 2016

“...Provided further, That the sum herein appropriated for annual expenses shall be reduced as collections are received during the 

fiscal year so as to result in a final fiscal year 20xx appropriation estimated at not more than $xx,xxx,xxx...”

“...Provided further, That the sum herein appropriated shall be reduced by the amount of revenues received during fiscal year 20xx so 

as to result in a final fiscal year 20xx appropriation estimated at not more than $xxx,xxx,xxx:...”

“...That $xx,xxx,xxx of the fees collected pursuant to [Public Law] shall be credited as offsetting collections to this account to cover 

administrative expenses and shall remain available until expended, so as to result in a final fiscal year 20xx appropriation from the 

general fund estimated at not more than $xx,xxx,xxx...”

“...to be reduced by amounts collected by the Bureau and credited to this appropriation from mining claim maintenance fees and 

location fees that are hereby authorized for fiscal year 20xx so as to result in a final appropriation estimated at not more than 

$xxx,xxx,xxx...”

 

38 of 38

August 2015