Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 1 of 10

This scenario illustrates a Transfer In Entity and the completion of transferred events.

Debit Credit

Budgetary

4201 -

4450 -

Total - -

Proprietary

1010 -

3310 -

Total - -

Transfer Transactions

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) 

 (TC A262)

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,000

CR 4831 Undelivered Orders - Obligations Transferred 1,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

CR 3102 Unexpended Appropriations - Transfers-In 1,000

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A255R)

Budgetary Entry

DR 4195 Transfer of Obligated Balances 1,000

CR 4931 Delivered Orders - Obligations Transferred, 1,000

Unpaid

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,000

CR 2110 Accounts Payable 1,000

Transfer In Entity - Completion

Beginning Trial Balance

Laws dictate when, and sometimes how, transfers occur within the federal government. The law may specify a 

particular transfer or provide general transfer authority within specified limits. These transfers occur for a variety of 

reasons, such as reorganization or even the purchase and sale of goods and services. OMB Circular A-11, Section 

20.4j explains budgetary reporting of such transfers and describes the basic types of transfers as being either 

expenditure or non-expenditure.
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 2 of 10

Transfer In Entity - Completion

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A249). 

 For USSGL Account 4170 in this scenario the authority type attribute is 'P' Appropriation.

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 1,500

CR 4450 Unapportioned Authority 1,500

Proprietary Entry

DR 1010 Fund Balance With Treasury 1,500

CR 3102 Unexpended Appropriations - Transfers-In 1,500

T4. To record the transfer of Undelivered Orders - Obligations, Paid. (No SF 1151) (TC A257)

Budgetary Entry

DR 4195 Transfer of Obligated Balances 800

CR 4832 Undelivered Orders - Obligations Transferred 800

Prepaid/Advanced

Proprietary Entry

DR 1410 Advances to Others 800

CR 3102 Unexpended Appropriations - Transfers-In 800

T5. To record the transfer of assets and liabilities. (No SF 1151) (TC D853)

Budgetary Entry

None

Proprietary Entry

DR 1750 Equipment 1,000

CR 5720 Financing Sources Transferred In Without 1,000

Reimbursement

Current Year Activity

1. To record confirmation of disbursement schedule (B110).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 1,000

CR 4902 Delivered Orders - Obligations Paid 1,000

Proprietary Entry

DR 2110 Accounts Payable 1,000

CR 1010 Fund Balance with Treasury 1,000
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 3 of 10

Transfer In Entity - Completion

2. To record payment and disbursement of funds (B107 and B134).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4902 Delivered Orders - Obligations Paid 1,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,000

CR 1010 Fund Balance with Treasury 1,000

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000

3. To record current-year expended authority where the undelivered orders

 was prepaid or advanced (TC B404 and B134).

Budgetary Entry

DR 4802 Undelivered Orders - Obligations, Prepaid/Advanced 800

CR 4902 Delivered Orders - Obligations Paid 800

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 800

CR 1410 Advances to Others 800

DR 3107 Unexpended Appropriations - Used 800

CR 5700 Expended Appropriations 800

Debit Credit

Budgetary

4170 1,500

4195 2,800

4450 1,500

4801 1,000

4802 800

4831 1,000

4832 800

4901 1,000

4902 2,800

4931 1,000

Total 7,100 7,100

Proprietary

1010 1,500

1750 1,000

3102 3,300

3107 1,800

5700 1,800

5720 1,000

6100 1,800

Total 6,100 6,100

Pre-Closing Trial Balance
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 4 of 10

Transfer In Entity - Completion

Closing Entries

C1. To record the closing of revenue, expense, and other financing source accounts to 

 cumulative results of operations (TC F228).

Budgetary Entry

None

Proprietary Entry

DR 5720 Financing Sources Transferred In Without Reimbursement 1,000

DR 5700 Expended Appropriations 1,800

CR 3310 Cumulative Results of Operations 1,000

CR 6100 Operating Expenses/Program Costs 1,800

C2. To record the consolidation of actual net-funded resources (TC F204).

Budgetary Entry

DR 4201 Total Actual Resources - Collected 4,300

CR 4195 Transfer of Obligated Balances 2,800

CR 4170 Transfers - Current-Year Authority 1,500

Proprietary Entry

None

C3. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended 

 Authority - Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,000

CR 4901 Delivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None

C4. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid 

 unexpended obligations (TC F226).

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 1,000

CR 4801 Undelivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None

C5. To record the closing of Undel Orders - Oblig Transferred - Prepaid/Advanced to 

 prepaid/advanced unexpended obligations (TC F224).

Budgetary Entry

DR 4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced 800

CR 4802 Undelivered Orders - Obligations, Prepaid/Advanced 800

Proprietary Entry

None
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 5 of 10

Transfer In Entity - Completion

C6. To record the closing of fiscal year activity to unexpended appropriations (TC F233).

Budgetary Entry

None

Proprietary Entry

DR 3102 Unexpended Appropriations - Transfers-In 3,300

CR 3100 Unexpended Appropriations - Cumulative 1,500

CR 3107 Unexpended Appropriations - Used 1,800

C7. To record the closing of Expended Authority - Paid (TC F214).

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 2,800

CR 4201 Total Actual Resources - Collected 2,800

Proprietary Entry

None

Debit Credit

Budgetary

4201 1,500

4450 1,500

Total 1,500 1,500

Proprietary

1010 1,500

1750 1,000

3100 1,500

3310 1,000

Total 2,500 2,500

Post-Closing Trial Balance
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 6 of 10

Transfer In Entity - Completion

Year 1

Budgetary Resources Unexpired Amt.

1. Budget authority:

d. Net transfers (+ or -) 4170E 1,500.00

3. Spending authority from offsetting collections (gross):

a. Earned: -

7. Total Budgetary Resources

 1,500.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A 4801E-B, 4802E-B, 4901E-B, 4902E -

10. Unobligated balance not available

d. Other 4450 E 1,500.00

11. Total Status of Budgetary Resources 1,500.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E (1,000 + 1,000) 2,000.00

14. Obligated balance, net, end of period:

c. Undelivered orders(+) 4801E, 4831E (-1,000 + 1,000) -

d. Accounts Payable(+) 4901E, 4931E (-1,000 + 1,000) -

15. Outlays:

a. Disbursements(+) 4802E-B, 4902E [(-800 - 0) + 2,800] 2,000.00

b. Collections(-) -

15A + 15B = Lines 8 - (3A+3B+3D+4A) + 12 +/- 13 - (-14A-14B+14C+14D)

2,000 + 0 = 0 - 0 + 0 + 2,000 - 0

2,000 = 2,000

USSGL 2108 Yearend Closing Statement

1 5 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclosing 

Unexpended 

Balance

Undelivered 

Orders and 

Contracts

Accounts 

Payable and 

Other 

Liabilities

Unobligated 

Balance

XXXXXXXX 1,500 - - 1,500

1010E 4801E 4901E 4450 E

4831E 4931E

Calc: 5 + 6 + 7 + 8 - 9 -10 = 11

1,5000 + 0 + 0 + 0 - 0 - 0 = 1,500

SF133 Report On Budget Execution

4801E 1,000

4831E (1,000)

 0

4901E 1,000

4931E (1,000)

 0
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 7 of 10

Transfer In Entity - Completion

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4901E-B, 4902E) 0

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4201B, 4801B, 4802B, 4901B) 0

2200 New budget authority (gross) (sum 4000 to 6990) 1,500

2221 Unobligated balance transferred to other accounts (-) (4190E) 0

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 1,500

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

2440 Unob bal CF, end of yr (+) (4450E) 1,500

New Budgetary Authority (Gross), Detail[1]

4000 Appropriation (+) (4119E) 0

4200 Transferred from other accounts (+) (4170E) 1,500

4300 Appropriation (total discretionary) (+) (sum 4000...4200) 1,500

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4801B, 4901B) 0

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

7320 Total outlays (gross) (-) (4802E-B, 4902E) -2,000

7332 Obligated bal transferred from other accounts (-) (4831E, 4931E) 2,000

7400 Change in uncollected cust pyts for Fed sources (unexp) (sum 6810 and 6910, 0

opposite sign)

7440 Obligated bal, end of year (+) (4801E, 4831E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4802E-B, 4902E) 2,000

8700 Total outlays (gross) (+) (sum 8690..8698) 2,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 1,500

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 2,000

[1] For purposes of this scenario, budget authority is classified as discretionary.

Program and Financing (P&F)

See SF 133, line 8a1

See SF 133, line 15a

See SF 133, line 13

See SF 133, line 15a
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 8 of 10

Transfer In Entity - Completion

Intragovernmental:

1 Fund balance with Treasury 1010E 1,500

6 Total Intragovernmental 1,500

13 General Property, plant and equipment, net 1750E 1,000

15 Total Assets 2,500

27 Total Liabilities 0

29 Unexpended appropriations 3100E 1,500

30 Cumulative results of operations 3310E 1,000

31 Total Net Position 2,500

32 Total Net Position and Liabilities 2,500

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost -

4 Gross costs with the public 6100E 1,800

5 Less: Earned revenues from the public -

6 Net cost with the public 1,800

7 Total net costs 1,800

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs

10 Net Cost of Continued Operations 1,800

11 Transferred Operations:

12 Cost of Transferred Operations

13 Less Exchange Revenue from Transferred Operations

14 Net Cost of Transferred Operations

15 Net Cost 1,800

Liabilities

Net Position

Consolidated Balance Sheet

Assets 

Program Costs

Statement of Net Cost
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 9 of 10

Transfer In Entity - Completion

Cumulative 

Results of 

Ops.

Unexpend. 

Approp.

1. Beginning balances -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

5. Appropriations transferred in/out(+ or -)3102E 3,300

7. Appropriations used 5700E, 3107E 1,800 (1,800)

Other Financing Sources

12. Donations and Forfeitures

13. Transfers in/out without reimbursements(+ or -) 5720E 1,000

14. Imputed financing from costs absorbed by others

15. Other(+ or -)

16. Total Financing Sources 2,800 1,500

17. Net Cost of Operations 1,800

18. Ending Balances 1,000 1,500

Resources Used to Finance Activities

1 Obligations Incurred 4801E-B, 4802E-B, 4901E-B, 4902E-B -

2 Less: Spending Authority from offsetting collections and recoveries -

3 Obligations net of offsetting collections and recoveries -

4 Less: Offsetting receipts

5 Net obligations -

7 Transfers in/out without reimbursement (+/-) 5720E 1,000

10 Net other resources used to finance activities 1,000

11 Total resources used to finance activities 1,000

Resources Used to Finance Activities Not a Part of Net Cost

12 Change in budgetary resources obligated for good services 4801E-B, 4832E (1,800)

16 Other Resources or adjustments to net obligated 5720E 1,000

17 Total resources used to finance items not part of the Net Cost of Operations (800)

18 Total resources used to finance the Net Cost of Operations 1,800

30 Net cost of Operations 1,800

Statement of Financing 

Statement of Changes in Net Position

Agrees with SF 133, lines 3 

and 4

Agrees with SF 133, line 

8a1

4801E-B (1,000-0) (1,000)

4832E (800)

 (1,800)

Agrees with Changes in 

Net Position, line 13
Effective FY 2004

Transfer of Current Year Authority

Date 08/11/03 10 of 10

Transfer In Entity - Completion

Standard Form 1151 Document No. __________________

Revised January 1992

Department of the Treasury

NONEXPENDITURE TRANSFER AUTHORIZATION

To ________________________________________

Bureau of the Fiscal Service

Finance Management Branch

3700 East-West Highway, Room 6F06

Hyattsville, MD 20782

 You are hereby authorized to effect the transfer indicated below.

TRANSFER FROM TRANSFER TO

Dept. Transferring Agency Dept.

Bureau Bureau

Address Address

ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT

TAFS - appropriation transfer 1,500.00 TAFS - appropriation transfer 1,500.00

4170 = 1,500

TAFS - balance transfer 2,000.00 TAFS - balance transfer 2,000.00

4831 = 1,000

4931 = 1,000

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

NOTE: Nonexpenditure Transfer is submitted by the Transfer From entity. The balances 

above reflect the impact on fund balance with Treasury from the transfers in these 

accounts.

(Date) (Approving Official)