Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 1 of 11 2004_transfer_out_py.xls Beginning

This scenario illustrates a Transfer Out Entity for prior year.

Debit Credit

Budgetary

4201 5,000

4801 2,000

4802 800

4901 1,000

4650 1,200

Total 5,000 5,000

Proprietary

1010 4,200

1410 800

2110 1,000

3100 4,000

Total 5,000 5,000

Current Year Activity

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

2. To record confirmation of disbursement schedule (TC 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

Transfer Out Entity

Beginning Trial Balance

1. To record expended authority where the undelivered order was prepaid/advanced. (TC B404 & B134)

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 Prior Year Balances

Date 08/11/03 2 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Budgetary Entry

DR 4650 Allotments - Expired Authority 100

CR 4881 Upward Adj. Of PY UDO Obligations, Unpaid 100

Proprietary Entry

None

Budgetary Entry

DR 4801 Allotments - Realized Resources 1,100

CR 4901 Undelivered Orders - Obligations, Unpaid 1,100

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,100

CR 2110 Accounts Payable 1,100

DR 3107 Unexpended Appropriations - Used 1,100

CR 5700 Expended Appropriations 1,100

Budgetary Entry

DR 4972 Downward Adj. Of PY Paid DO Obligations, Refunds Collected 300

CR 4650 Allotments - Expired Authority 300

Proprietary Entry

DR 1010 Fund Balance with Treasury 300

CR 6100 Operating Expenses/Program Cost 300

DR 5700 Expended Appropriations 300

CR 3107 Unexpended Appropriations - Used 300

3. To record the upward adjustment in contract. (TC D118)

4. To record the schedule of invoice payment. (TC B306 & B134)

5. To record collection of refund. (TC C132 & B134R+A169)
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 3 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Debit Credit

Budgetary

4201 5,000

4650 1,400

4801 900

4881 100

4901 1,100

4902 1,800

4972 300

Total 5,300 5,300

Proprietary

1010 3,500

2110 1,100

3100 4,000

3107 1,600

5700 1,600

6100 1,600

Total 6,700 6,700

Transfer Transactions

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (Accomplished via SF 1151) (TC A254)

Budgetary Entry

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

CR 4195 Transfer of Obligated Balances 1,000

Proprietary Entry

DR 3103 Unexpended Appropriations - Transfers-Out 1,000

CR 1010 Fund Balance With Treasury 1,000

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,100

CR 4195 Transfer of Obligated Balances 1,100

Proprietary Entry

DR 2110 Accounts Payable 1,100

CR 1010 Fund Balance With Treasury 1,100

T3. To record the transfer of unobligated balances. (Accomplished via SF 1151). (TC A251)

Budgetary Entry

DR 4650 Allotments - Expired Authority 1,400

CR 4190 Transfers - Prior-Year Balances 1,400

Proprietary Entry

DR 3103 Unexpended Appropriations - Transfers-Out 1,400

CR 1010 Fund Balance With Treasury 1,400

Trial Balance Before Transfer

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255) (Accomplished via SF 1151)
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 4 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Debit Credit

Budgetary

4190 1,400

4195 2,100

4201 5,000

4801 900

4831 1,000

4881 100

4901 1,100

4902 1,800

4931 1,100

4972 300

Total 7,400 7,400

Proprietary

3100 4,000

3103 2,400

3107 1,600

5700 1,600

6100 1,600

Total 5,600 5,600

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 5700 Expended Appropriation 1,600

CR 6100 Operating Expenses/Program Costs 1,600

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

Budgetary Entry

DR 4190 Transfers - Prior-Year Balances 1,400

DR 4195 Transfer of Obligated Balances 2,100

CR 4201 Total Actual Resources - Collected 3,500

Proprietary Entry

None

Pre-Closing Trial Balance
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 5 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

C3. To record the closing of Expended Authority - Paid (TC F 214).

Budgetary Entry

DR 4902 Delivered Orders - Obligations, Paid 1,800

CR 4972 Downward Adj of PY DO - Obligations, Refunds 300

Collected

CR 4201 Total Actual Resources - Collected 1,500

Proprietary Entry

None

C4. To record the closing of Delivered Orders - Obligations Transferred - Unpaid to Expended 

 Authority - Unpaid (TC F220).

Budgetary Entry

DR 4901 Delivered Orders - Obligations, Unpaid 1,100

CR 4931 Delivered Orders - Obligations Transferred, Unpaid 1,100

Proprietary Entry

None

C5. To record the closing of upward adjustment - obligations, unpaid. (TC F226)

Budgetary Entry

DR 4881 Upward Adj. Of PY UDO - Obligations, Unpaid 100

CR 4801 Undelivered Orders - Obligations, Unpaid 100

Proprietary Entry

None

C6. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid 

 unexpended obligations (TC F227).

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

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

Proprietary Entry

None

C7. To record the closing of fiscal year activity to unexpended appropriations (TC F233).

Budgetary Entry

None

Proprietary Entry

DR 3100 Unexpended Appropriations - Cumulative 4,000

CR 3103 Unexpended Appropriations - Transfers-Out 2,400

CR 3107 Unexpended Appropriations - Used 1,600
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 6 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Debit Credit

Budgetary

4201 -

4650 -

Total - -

Proprietary

1010 -

3100 -

Total - -

Year 2

Expired Amt.

Budgetary Resources

2. Unobligated Balance:

a. Brought forward October 1 4201B, 4801B, 4802B, 4901B 1,200.00

b. Net transfers prior year balance, actual(+ or -) 4190E -1,400.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected 4972E 300.00

7. Total Budgetary Resources 100.00

Status of Budgetary Resources

8. Obligations incurred

a. Direct obligations

1. Category A 4801E-B, 4802E-B, 4881E, 4901E-B, 4902E 100.00

11. Total Status of Budgetary Resources 100.00

Relation of Obligation to Outlays

12. Obligated balance, net as of October 1 4801B, 4901B 3,000.00

 (2,000 + 1,000)

13. Obligated balance, transferred, net (+ or -) 4831E, 4931E -2,100.00

 (-1,000 + -1,100)

14. Obligated balance, net, end of period:

c. Undelivered orders(+) 4801E, 4831E, 4881E -

 (900 + -1,000 + 100)

d. Accounts Payable(+) 4901E, 4931E (1,100 + -1,100) -

15. Outlays:

a. Disbursements(+) 4802E-B, 4902E 1,000.00

b. Collections(-) 4972E -300.00

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

1,000 - 300 = 100 - 300 + 3,000 - 2,100 - 0

700 = 700 

Post-Closing Trial Balance

SF133 Report On Budget Execution

4201 B 5,000

4801 B (2,000)

4802 B (800)

4901 B (1,000)

 1,200

4801 E-B (900 - 2,000) (1,100)

4802 E-B (0 - 800) (800)

4881 E 100

4901 E-B (1,100 - 1,000) 100

4902 E 1,800

 100

4802 E-B (0 - 800) (800)

4902 E 1,800

 1,000
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 7 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

USSGL 2108 Yearend Closing Statement

1 5 9 10 11

Treasury 

Approp. 

Fund 

Symbol

Postclos. 

Unexpen. 

Balance 

Undelivered 

Orders and 

Contracts

Accounts 

Payable and 

Other 

Liabilities

Unobligated 

Balance

XXXXXXXX - - - -

1010E 4801 E 4901 E 4450 E

4831 E 4931 E

4881 E

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

4801E 900

4831E (1,000)

4881E 100

 0

4901E 1,100

4931E (1,100)

 0
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 8 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Obligations by Program Activity

1000 Total new obligations (+) (4801E-B, 4802E-B, 4881E, 4901E-B, 4902E) 100

Budgetary Resources Available for Obligation

2140 Unob bal CF, SOY (+) (4201B, 4801B, 4802B, 4901B) 1,200

2200 New budget authority (gross) (sum 4000 to 6990) 300

2221 Unobligated balance transferred to other accounts (-) (4190E) -1,400

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 100

2395 Total new obligations (-) (same as line 1000, opp sign) -100

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

New Budgetary Authority (Gross), Detail

6800 Spending auth from off collections (cash) (+) (4972E) 300

Change in Obligated Balances

7240 Obligated balance, start of year (+) (4801B, 4901B) 3,000

7310 Total new obligations (+) (line 1000) 100

7320 Total outlays (gross) (-) (4802E-B, 4902E) -1,000

7331 Obligated bal transferred to other accounts (-) (4831E, 4931E) -2,100

7340 Adjustments in expired accounts (net) (4801E-B, 4802E-B, 4881E, 4901E-B, 100

4902E)

7440 Obligated bal, end of year (+) (4801E, 4831E, 4881E, 4901E, 4931E) 0

OUTLAYS (GROSS), DETAIL

869x Outlays from discretionary/mandatory authority/balances (+) (4802E-B, 4902E) 1,000

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

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) (4972E) -300

8890 Total offsetting collections (cash) (-) (sum 8800..8845) -300

8895 Change in uncollected cust pyts from Fed sources (unexpired) (sum 6810 & 6910) 0

8896 Portion of offsetting collections (cash) credited to expired accounts (4972E) 300

NET BUDGET AUTHORITY AND OUTLAYS

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

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 700

Program and Financing (P&F)

See SF 133, line 8a1

See SF 133, line 2a

See SF 133, line 12

See SF 133, line 15a

See SF 133, line 13

4801E-B (900-2,000) (1,100)

4802E-B (0-800) (800)

4881E 100

4901E-B (1,100-1,000) 100

4902E 1,800

 100

4801E 900

4831E (1,000)

4881E 100

4901E 1,100

4931E (1,100)

 0

See SF 133, line15a
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 9 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Intragovernmental:

1 Fund balance with Treasury

6 Total Intragovernmental

15 Total Assets -

27 Total Liabilities -

29 Unexpended appropriations -

30 Cumulative results of operations -

31 Total Net Position -

32 Total Net Position and Liabilities -

1 Intragovernmental gross costs

2 Less: Intragovernmental earned revenue

3 Intragovernmental net Cost

4 Gross costs with the public

5 Less: Earned revenues from the public

6 Net cost with the public

7 Total net costs

8 Cost not assigned to programs

9 Less: Earned revenues not attributed to programs -

10 Net Cost of Continued Operations

11 Transferred Operations:

12 Cost of Transferred Operations 6100E 1,600

13 Less Exchange Revenue from Transferred Operations -

14 Net Cost of Transferred Operations 1,600

15 Net Cost 1,600

Program Costs

Statement of Net Cost

Liabilities

Net Position

Assets 

Consolidated Balance Sheet
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 10 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

Cumulative 

Results of Ops.

Unexpend. 

Approp.

1. Beginning balances 3100B - 4,000

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - 4,000

Budgetary Financing Sources:

5. Appropriations transferred in/out(+ or -) 3103E (2,400)

7. Appropriations used 5700E, 3107E 1,600 (1,600)

Other Financing Sources

16. Total Financing Sources 1,600 (4,000)

17. Net Cost of Operations 1,600

18. Ending Balances - -

Resources Used to Finance Activities

1 Obligations Incurred 4801E-B, 4801E-B, 4881E, 4901E-B, 4902E 100

2 Less: Spending Authority from offsetting collections and recoveries 4972E 300

3 Obligations net of offsetting collections and recoveries (200)

4 Less: Offsetting receipts

5 Net obligations (200)

7 Transfers in/out without reimbursement (+/-) 

10 Net other resources used to finance activities -

11 Total resources used to finance activities (200)

Resources Used to Finance Items Not Part of the Net Cost of Operations

12 Change in budgetary resources obligated for good services and benefits (1,800)

16 Other Resources or adjustments to net obligated resource 

17 Total resources used to finance items not part of the Net Cost of Operations (1,800)

18 Total resources used to finance the Net Cost of Operations 1,600

30 Net cost of Operations 1,600

Statement of Financing 

Statement of Changes in Net Position

Agrees with SF 133, line 

8a1

Agrees with SF 133, line 3

4801E-B (900 - 2,000) (1,100)

4802E-B (0-800) (800)

4881E 100

 (1,800)
Effective FY 2004

Transfer of Prior Year Balances

Date 08/11/03 11 of 11 2004_transfer_out_py.xls Beginning

Transfer Out Entity

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 - balance transfer 3,500.00 TAFS - balance transfer 3,500.00

4190 = 1,400

4831 = 1,000

4931 = 1,100

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)