GUIDE FOR BASIC ACCOUNTING & REPORTING 

TREASURY FORFEITURE FUND

EFFECTIVE FISCAL YEAR 2015

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Treasury Forfeiture Fund

Effective Fiscal 2015

Version 

Number

Date Description of Change Effective

USSGL TFM

Effective 

Date

1.0 04/19/2012 Initial Version S2-12-03 FY 2013

2.0 06/25/2015 Added 2nd Year, Intra-Governmental Eliminations S2-15-01 FY 2015

Page 2 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Background 

Treasury Forfeiture Fund (TFF) is special fund expenditure account (020 X5697000) that receives non-tax forfeited assets as a 

result of law enforcement activities. The Treasury Forfeiture fund supports Federal State and Local law enforcement’s use of asset 

forfeiture as a tool to deter criminal activity. Nontax forfeiture made by participating bureaus of Department of Treasury and 

Department of Homeland Security are deposited into the available receipt account (20-5697.001) associated with the fund expenditure 

account and automatically become part of the fund balance of the expenditure account. The revenue is available to pay or reimburse 

certain costs and expenses related to seizure and forfeitures that occur pursuant to laws enforced by the bureaus and other expenses 

authorized by 31 USC 9703. The TFF fund can provide money to other federal entities toward the accomplishment of specific 

objectives for which the recipient bureaus are authorized to spend money and for other authorized expenses.

The TFF continues to work with multi-Departmental bureaus in the interest of law enforcements which are components of Department 

of Treasury and Department of Homeland Security. The member bureau includes Internal Revenue Service’s Criminal Investigation, 

the U.S. Secret Service, Immigration and Customs Enforcement (ICE), and Customs and Border Protection (CBP) and the United 

States Coast Guard.

In this guidance, two types of TFF disbursements are illustrated. One is the mandatory payment which is to reimburse costs 

associated with law enforcement investigations. The other is the Super Surplus and Secretary’s Enforcement Fund distributions. 

Super Surplus which is made if there is any remaining unobligated balance at the end of the fiscal year after an amount is reserved for 

Fund operations for the next fiscal year. Secretary’s Enforcement Fund is derived from equitable shares from the Justice Department’s 

forfeiture fund for work done by law enforcement bureaus participating in the Treasury Forfeiture Fund. The Super Surplus and 

Secretary’s Enforcement Fund can be used for any federal law enforcement related purpose. The accounting transactions for Super 

Surplus and Secretary’s Enforcement Fund will be treated the same for purposes of this document.

The TFF made a payment policy determination and made it known to multi-Departmental bureaus that

1) The mandatory payments to the bureaus from TFF will be reported as “Exchange” transaction

2) The Super Surplus payments will be reported as “Nonexchange” transaction. For the recipient accounts that receive 

expenditure transfers, the spending authority from offsetting collections should be coded as follows:

• If the recipient account is classified as discretionary, then the spending authority from offsetting collections should be 

classified as discretionary. If the recipient account is classified as mandatory, then the spending authority from offsetting 

collections should be classified as mandatory except for administrative expenses, which are classified as discretionary.

Page 3 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Purpose

 

This guidance illustrates TFF disbursements and how it should be recorded by the recipient entities. 

The changes to the USSGL accounts in this guide do not impact USSGL Proprietary and Budgetary Account Attribute table. 

The changes to the USSGL accounts in this guide do not impact Crosswalks.

Assumption:

1) To simplify the Treasury Forfeiture Fund illustration, this guidance will not have any other activity recorded except TFF collection 

and disbursement related to forfeiture activities.

2) Treasury Forfeiture Fund is a mandatory program

3) Treasury Forfeiture Fund is a Funds from Dedicated Collections Fund.

4) For the purpose of this guidance, assume DHS account is classified as mandatory.

Page 4 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Listing of USSGL Accounts Used In This Scenario

Account Number Account Title

Budgetary

420100 Total Actual Resources - Collected

421000 Anticipated Reimbursements and Other Income

421500 Anticipated Expenditure Transfers from Trust Funds

422100 Unfilled Customer Orders Without Advance

422500 Expenditure Transfers from Trust Funds – Receivable

425100 Reimbursements and Other Income Earned - Receivable

425200 Reimbursements and Other Income Earned - Collected

425500 Expenditure Transfers from Trust Funds – Collected

445000 Unapportioned Authority 

451000 Apportionments

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

461000 Allotments – Realized Resources

465000 Allotments Expired Authority

480100 Undelivered Orders – Obligations, Unpaid

487100 Downward Adjustments of Prior – Year Unpaid Undelivered Orders – Obligations, 

Recoveries

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

497200 Downward Adjustments of Prior-Year Paid Delivered Orders- Obligations, 

Refunds Collected

Proprietary

101000 Fund Balance With Treasury

131000 Accounts Receivable

133500 Expenditure Transfers Receivable

211000 Accounts Payable

215500 Expenditure Transfers Payable

331000 Cumulative Results of Operations

Page 5 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

520000 Revenue From Services Provided

575000 Expenditure Financing Sources - Transfers-In

576000 Expenditure Financing Sources - Transfers-Out

610000 Operating Expenses/Program Costs

Beginning Trial Balance

Treasury Forfeiture Fund 020 X5697000 DHS 070 0540000

Budgetary DR CR Budgetary DR CR

420100 Total Actual Resource Realized –

Collection

200,000 None

445000 Unapportioned Authority 200,000

TOTAL 200,000 200,000 TOTAL

Proprietary Proprietary

101000 Fund Balance with Treasury 200,000 None

331000 Cumulative Results of Operations 200,000

TOTAL 200,000 200,000 TOTAL

Page 6 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

First Year

Transactions and Reports

Page 7 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Illustrative Transactions

1. To record apportionment and allotment of unobligated balance carried forward from the prior year.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

445000 Unapportioned Authority

4510000 Apportionments

4510000 Apportionments

461000 Allotments – Realized Resources

Proprietary Entry

None

200,000

200,000

200,000

200,000

A116

A120

Budgetary Entry

None

Proprietary Entry

None

2. To record anticipated mandatory reimbursements from Treasury Forfeiture Fund. Assume it is apportioned.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

421000 Anticipated Reimbursements and 

Other Income

445000 Unapportioned Authority

445000 Unapportioned Authority

459000 Apportionment- Anticipated 

Resources

Proprietary Entry

None

30,000

30,000

30,000

30,000

A702

A118

Page 8 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Treasury AgencyFY1FY2Treasury Account

Line No

Line 

Split Bureau/ Account Title / Cat B Stub / Line Split

Previous 

Approved

Prev Footnote

Agency Request

Agency Footnote

OMB Action

OMB Footnote

Memo 

Obligations

Department of Homeland Security

Bureau: ICE

Account: Salaries and Expenses (0XX-XX-0540)

TAFS: 70-0540/ 2015

20 X 0101 IterNo 2 Last Approved Apportionment:

20 X 0101 RptCat NO Reporting Categories

20 X 0101 AdjAut NO Adjustment Authority provided

20 X 0101

20 X 0101 Budgetary resources

20 X 0101 1740 BA: Disc: Spending auth:Antic colls, reimbs, oth 50,000 50,000

20 X 0101 1920 Total budgetary resources avail (disc. and m 0 50,000 50,000

20 X 0101

20 X 0101 Application of Budgetary Resources

20 X 0101 6001 Category A -- 1st quarter 20,000 20,000

20 X 0101 6002 Category A -- 2nd quarter 10,000 10,000

20 X 0101 6003 Category A -- 3rd quarter 10,000 10,000

20 X 0101 6004 Category A -- 4th quarter 10,000 10,000

20 X 0101 6190 Total budgetary resources available 0 50,000 50,000

FY 2015 Apportionment

Funds provided by Public Law ###-###

Page 9 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

3. To record reimbursable agreement between TFF and DHS –ICE.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

480100 Undelivered Orders –Obligations, 

Unpaid 

Proprietary Entry

None

30,000

30,000

B306

Budgetary Entry(A706, A122)

422100 Unfilled Customer Order 

Without Advance

421000 Anticipated Reimbursements and 

Other Income

459000 Apportionment- Anticipated 

Resources 

461000 Allotments – Realized Resources

Proprietary Entry

None

30,000

30,000

30,000

30,000

A706

A122

4. DHS - ICE incurred costs and records a payable

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources 

 490100 Delivered Orders – Obligations, Unpaid 

Proprietary Entry

610000(N) Operating Expense

211000(N) Accounts Payable

30,000

30,000

30,000

30,000

B406

Page 10 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Mandatory Payments from TFF (Exchange Transaction)

5. Treasury Forfeiture Fund records a payable to DHS for the costs related to seizures and forfeitures.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid 

 490100 Delivered Orders – Obligations, Unpaid

Proprietary Entry

610000 (F 070 0540) Operating Expense 

 211000 (F 070 0540) Accounts Payable 

30,000

30,000

30,000

30,000

B402

Budgetary Entry

425100 Reimbursement and other Income Earned

– Rec 

 422100 Unfilled Customer Order Without 

 Advance

Proprietary Entry

131000(F 020 5697) Accounts Receivable 

520000(F 020 5697) Revenue from 

Services

Provided 

30,000

30,000

30,000

30,000

A714

Page 11 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

6. Treasury Forfeiture Fund makes a payment to DHS. (Actual bills have to be submitted and approved by TFF and upon 

approval TFF will IPAC to the billing entity.)

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

 490200 Delivered Orders – Obligations, Paid 

Proprietary Entry

211000 (F070 0540) Accounts Payable 30,000

 101000 (G099 0000) Fund Balance With 

Treasury 

30,000

30,000

30,000

30,000

B110

Budgetary Entry

425200 Reimbursement and Other Income Earned

- Collected 

425100 Reimbursement and other Income 

Earned – Receivable

Proprietary Entry

101000 (G099 0000) Fund Balance With Treasury

131000 (F020 5697) Accounts Receivable 

30,000

30,000

30,000

30,000

C186

Page 12 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

7. DHS makes the payments to a nonfederal vendor. 

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

490200 Delivered Orders – Obligations, 

Paid 

 

Proprietary Entry

211000N Accounts Payable

101000 (G 099 0000) Fund Balance With 

Treasury

30,000

30,000

30,000

30,000

B110

Page 13 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Super Surplus1 and Secretary’s Enforcement payments (Nonexchange Transactions). 

8. DHS anticipates super surplus payments from Treasury Forfeiture Fund. 

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement2 (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None 

Submit financial plan

Budgetary Entry

421500 Anticipated Expenditure Transfers from 

Trust Funds

 445000 Unapportioned Authority 

445000 Unapportioned Authority 

459000 Apportionments- Anticipated 

Resources 

Proprietary Entry

None

The Reimbursable Flag will be Direct ‘D’ for all 

activity associated with the Super Surplus and 

Secretary’s Enforcement.

30,000

30,000

30,000

30,000

A114

A118

1 Title 31 section 9703.1 4(B)

(B) After reserving any amount authorized by paragraph (3)(C) and after transferring any amount authorized by paragraph (3)(A), any unobligated balances remaining in the Fund 

on September 30, 1994, and on September 30 of each fiscal year thereafter, shall be available to the Secretary, without fiscal year limitation, for transfers pursuant to subparagraph 

(A)(ii) [7] and for obligation or expenditure in connection with the law enforcement activities of any Federal agency or of a Department of the Treasury law enforcement 

organization.

2 For the recipient accounts that receive expenditure transfers, the spending authority from offsetting collections should be coded as follows:

• If the recipient account is classified as discretionary, then the spending authority from offsetting collections should be classified as discretionary.

• If the recipient account is classified as mandatory, then the spending authority from offsetting collections should be classified as mandatory, except 

for administrative expenses, which are classified as discretionary..

In addition, the recipient account that receives super surplus payments from TFF should classify the payment as “direct” regardless of whether the recipient 

account is mandatory or discretionary.

Page 14 of 72 June 30, 2015

 
Treasury Forfeiture Fund

Effective Fiscal 2015

9. Treasury Forfeiture Fund records an expenditure transfer payable (Nonexchange Transaction) to DHS. 

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

 490100 Delivered Orders – Obligations, 

Unpaid 

Proprietary Entry

576000 (F 070 0540)Expenditure Financing 

Sources – Transfer out 

 215500 (F 070 0540) Expenditure Transfers

 Payable

For Treasury Forfeiture Fund, the budget 

object class code will be 94 (financial 

transfer).

Entries to be recorded upon approval of 

Super Surplus Plan by Congress. TFF will 

notify recipient entities.

30,000

30,000

30,000

30,000

A500

Budgetary Entry

422500 Expenditure Transfers from Trust Funds –

Receivable

421500 Anticipated Expenditure Transfers 

from Trust Funds

459000 Apportionments- Anticipated 

Resources

461000 Allotments – Realized Resources 

Proprietary Entry

133500 (F 020 5697) Expenditure Transfers

Receivable

575000 (F 020 5697) Expenditure

Financing Sources– Transfer In

For DHS, the budget object class code will be 

associated with the obligations for which the items 

or services that are purchased by the Federal 

Government.

30,000

30,000

30,000

30,000

30,000

30,000

A498

A122

A498

Page 15 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

10. DHS incurs cost and record a payable. 

Treasury Forfeiture Fund

020 X5697000(available) DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources 

490100 Delivered Orders – Obligations, 

Unpaid 

Proprietary Entry

610000 N Operating Expense

211000 N Accounts Payable

20,000

20,000

20,000

20,000

B406

11. Treasury Forfeiture Fund makes a payment to DHS. (Actual bills have to be submitted and approved by TFF and 

upon approval TFF will IPAC to the billing entity.)

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry (modify description A504)

490100 Delivered Orders – Obligations, 

Unpaid 

490200 Delivered Orders –

Obligations, Paid 

Proprietary Entry

215500 (F 070 0540) Expenditure Transfers 

Payable 

101000 (G 099 0000) Fund Balance 

With Treasury

20,000

20,000

20,000

20,000

A504

Budgetary Entry

425500 Expenditure Transfers from Trust Funds –

Collected

422500 Expenditure Transfers from Trust 

Funds – Receivable

Proprietary Entry

101000 (G 099 0000) Fund Balance With Treasury

133500 (F020 5697) Expenditure

Transfers Receivable 

20,000

20,000

20,000

20,000

A502

Page 16 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

12. DHS makes a payment and reduces its liability. 

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

490200 Delivered Orders – Obligations, 

Paid

Proprietary Entry

211000 N Accounts Payable

101000 (G 099 0000) Fund Balance With 

Treasury

20,000

20,000

20,000

20,000

B110

Page 17 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

13. DHS records current year undelivered orders without an advance. 

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized Resources 

480100 Undelivered Orders – Obligations, 

Unpaid

Proprietary Entry

None

7,000

7,000

B306

14. TFF sends out the End of Year Closing Procedures and entities are to return unobligated balances.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs 

Enforcement (ICE) 070 0540000 DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, 

Unpaid 

461000 Allotments – Realized 

Resources

Proprietary Entry

215500 (F 070 0540) Expenditure Transfer

Payable 

576000 (F 070 0540) Expenditure

Financing Sources – Transfers-Out

3,000

3,000

3,000

3,000

A500R

Budgetary Entry

461000 Allotments – Realized Resources

 422500 Expenditure Transfers from Trust

 Funds – Receivable

Proprietary Entry

575000 (F 020 5697) Expenditure Financing 

Sources – Transfers-In

 133500 (F 020 5697) Expenditure Transfers

 Receivable

3,000

3,000

3,000

3,000

A499

Page 18 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Treasury AgencyFY1FY2Treasury Account

Line No

Line 

Split Bureau/ Account Title / Cat B Stub / Line Split

Previous 

Approved

Prev Footnote

Agency Request

Agency Footnote

OMB Action

OMB Footnote

Memo 

Obligations

Department of Homeland Security

Bureau: ICE

Account: Salaries and Expenses (0XX-XX-0540)

TAFS: 70-0540/ 2015

70 14 14 0540 IterNo 2 Last Approved Apportionment:

70 14 14 0540 RptCat NO Reporting Categories

70 14 14 0540 AdjAut NO Adjustment Authority provided

70 14 14 0540

70 14 14 0540 Budgetary resources

70 14 14 0540 1700 BA: Disc: Spending auth: Collected 50,000 50,000 4252/4255

70 14 14 0540 1701 BA: Disc: Spending auth:Chg in uncollected 7,000 7,000 4225

70 14 14 0540 1740 BA: Disc: Spending auth:Antic colls, reimbs, oth 60,000 0 4210/4215

70 14 14 0540 1920 Total budgetary resources avail (disc. and m 60,000 57,000 57,000

70 14 14 0540

70 14 14 0540 Application of Budgetary Resources

70 14 14 0540 6001 Category A -- 1st quarter 20,000 20,000 20,000

70 14 14 0540 6002 Category A -- 2nd quarter 20,000 17,000 17,000

70 14 14 0540 6003 Category A -- 3rd quarter 10,000 10,000 10,000

70 14 14 0540 6004 Category A -- 4th quarter 10,000 10,000 10,000

70 14 14 0540 6190 Total budgetary resources available 60,000 57,000 57,000

FY 2015 Apportionment

Funds provided by Public Law ###-###

Page 19 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

YEAR 1: Preclosing Adjusted Trial Balance

Treasury Forfeiture Fund 020 X5697000 DHS 070 0540000

Budgetary DR CR Budgetary DR CR

420100 Total Actual Resource Realized –

Collection

200,000 422500 Expenditure Transfers from Trust 

Funds

7,000

 461000 D Allotments – Realized Resources 143,000 425200 Reimbursements and other 

Income Earned - Collected

30,000

 490100 D Delivered Orders – Obligations, 

Unpaid

7,000 425500 Expenditure Transfers from Trust 

Funds - Collected

20,000

 490200 D Delivered Orders – Obligations, 

Paid

50,000 480100 D – Undelivered Orders –

Obligations, Unpaid

7,000

 490200 D Delivered Orders –

Obligations, Paid

20,000

 490200 R Delivered Orders –

Obligations, Paid

30,000

TOTAL 200,000 200,000 TOTAL 57,000 57,000

Proprietary Proprietary

101000 G 099 0000 Fund Balance with 

Treasury

150,000 133500 F 020 5697 Expenditure Transfers 

Receivable

7,000

576000 F 070 0540 Expenditure Financing 

Sources – Transfers-Out

27,000 610000 N Operating Expenses/Program 

Costs

50,000

610000 F 070 0540 Operating 

Expenses/Program Costs

30,000

 215500 F 020 0540 Expenditure Transfers 

Payable 

7,000 520000 F 020 5697 Revenues from 

Services Provided

30,000

 331000 Cumulative Results of Operations 200,000 575000 F 020 5697 Expenditure 

Financing Sources – Transfers-in

27,000

TOTAL 207,000 207,000 TOTAL 57,000 57,000

Page 20 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

YEAR 1: Closing Entries

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

420100 Total Actual Resources – Collected

425200 Reimbursements and Other Income Earned – 

Collected

 425500 Expenditure Transfers from Trust Funds –

 Collected

Proprietary Entry

None

50,000

30,000

20,000

F302

16. To record the closing of unobligated balances to unapportioned authority for unexpired status in a no-year fund.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

461000 Allotments - Realized Resources

445000 Unapportioned Authority

Proprietary Entry

None

143,000

143,000 F308

Budgetary Entry

None

Proprietary Entry

None

Page 21 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

420100 Total Actual Resources – Collected

Proprietary Entry

None

50,000

50,000 F314

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

420100 Total Actual Resources – Collected

Proprietary Entry

None

50,000

50,000 F314

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations

576000 (F070) Expenditure Financing 

Sources – Transfer Out 

610000 (F070) Operating Expenses/Program 

Costs

57,000

27,000

30,000

F336

Budgetary Entry

None

Proprietary Entry

520000 (F020) Revenue From Services Provided

575000 (F020) Expenditure Financing Sources –

Transfer In

 331000 Cumulative Results of Operations

 610000N Operating Expenses/Program Costs

30,000

27,000

7,000

50,000

F336

Page 22 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

YEAR 1: Post-closing Trial Balance

Treasury Forfeiture Fund 020 X5697000 DHS 070 0540000

Budgetary DR CR Budgetary DR CR

420100 Total Actual Resource Realized –

Collection

150,000 422500 Expenditure Transfers from Trust 

Funds

7,000

 445000 D Unapportioned Authority 143,000 480100 D – Undelivered Orders –

Obligations, Unpaid

7,000

 490100 D Delivered Orders – Obligations, 

Unpaid

7,000

TOTAL 150,000 150,000 TOTAL 7,000 7,000

Proprietary Proprietary

101000 G 099 0000 Fund Balance with 

Treasury

150,000 133500 F 020 5697 Expenditure Transfers 

Receivable

7,000

 215500 F 020 0540 Expenditure Transfers 

Payable

7,000 331000 Cumulative Results of 

Operations

7,000

 331000 Cumulative Results of Operations 143,000

TOTAL 150,000 150,000 TOTAL 7,000 7,000

Page 23 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Line

No.

Assets 

1 150,000.00

3 7,000.00

6 150,000.00 7,000.00

15 150,000.00 7,000.00

17 7,000.00

20 7,000.00 -

28 7,000.00 -

32

143,000.00

33

7,000.00

34

143,000.00

35

7,000.00

36 143,000.00 7,000.00

37 150,000.00 7,000.00

Balance Sheet

Intragovernmental

Fund Balance with Treasury (101000 E)

Accounts Receivable (133500 E)

Total Intragovernmental

Total Assets

Liabilities 

Intragovernmental

Accounts Payable (215500 E)

Total Intragovernmental

Total Liabilities

Net Position

Cumulative Results of Operations - Funds From 

Dedicated Collections (Combined or 

Consolidated Totals) (331000 E, 576000 E, 610000 

E)

Cumulative Results of Operations - All Other 

Funds (Combined or Consolidated Totals) 

(331000 E, 520000 E, 575000 E, 610000 E)

Total Liabilities and Net Position

Total Net Position - Funds From Dedicated 

Collections (Combined or Consolidated Totals) 

Total Net Position - All Other Funds (Combined 

or Consolidated Totals)

Total Net Position

Page 24 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Line

No.

1 30,000.00 50,000.00

2 (30,000.00)

3 30,000.00 20,000.00

5 30,000.00 20,000.00

8 Net cost of operations 30,000.00 20,000.00

Net program costs including Assumption Changes:

Less: earned revenue (520000 E)

Net program costs:

 Statement of Net Cost

Gross Program Costs:

Program A:

Gross costs (610000 E)

Page 25 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Funds from 

Dedicated 

Collections

All Other 

Funds

Line

No.

1 200,000.00

3 200,000.00 -

8

(27,000.00) 27,000.00

14 (27,000.00) 27,000.00

15 (30,000.00) (20,000.00)

16 (57,000.00) 7,000.00

17 143,000.00 7,000.00

27 Net Position (Note 5) 143,000.00 7,000.00

Net Cost of Operations (+/-)

Net Change

Cumulative Results of Operations

Total Financing Sources

Transfers-In/Out Without Reimbursement (+/-) (575000 E, 

576000 E)

Budgetary Financing Sources:

Beginning Balances, as Adjusted

USSGL Crosswalk - Statement of Changes in Net Position

Cumulative Results of Operations:

Beginning Balances (331000 B)

Page 26 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

USSGL Crosswalk - Statement of Budgetary Resources

Line

No.

020 

X5697000

(TFF) 

070 

0540000

(DHS) 

Budgetary Resources:

1000 Unobligated balance brought forward, Oct 1 (420100 

B)

 

200,000.00 

1020.5 Unobligated balance brought forward, Oct 1, as 

adjusted

 

200,000.00 

1051 Unobligated balance from prior year budget 

authority, net

 

200,000.00 

1890 Spending authority from offsetting collections 

(discretionary and mandatory) (422500 E-B, 425200 

E, 425500 E)

 

57,000.00 

1910 Total budgetary resources 200,000.00 57,000.00 

Status of Budgetary Resources:

2190 Obligations incurred (480100 E-B, 490100 E-B, 

490200 E)

 

57,000.00 

 

57,000.00 

Unobligated balance, end of year:

2204 Apportioned (461000 E) 143,000.00 

2500 Total budgetary resources 200,000.00 57,000.00 

Change in obligated balance:

Unpaid obligations:

3012 Obligations incurred (480100 E-B, 490100 E-B, 

490200 E)

 

57,000.00 

 

57,000.00 

3020 Outlays (gross) (-) (490200 E) (50,000.00) (50,000.00)

3050 Unpaid obligations, end of year (480100 E, 490100 E) 7,000.00 7,000.00 

Page 27 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Uncollected payments:

3072 Change in uncollected pymts, Fed sources (+ or-) 

(422500 E-B)

 

7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) 

(422500 E)

 

(7,000.00)

Memorandum (non-add) entries

3200 Obligated balance, end of year (+ or -) 7,000.00 - 

Budget Authority and Outlays, Net:

4177 Actual offsetting collections (discretionary and 

mandatory) (-) (425200 E, 425500 E)

 

(50,000.00)

4178 Change in uncollected customer payments from 

Federal Sources (discretionary and mandatory) (+ or 

-) (422500 E-B)

 

(7,000.00)

4180 Budget authority, net (discretionary and mandatory) - (57,000.00)

4185 Outlays, gross (discretionary and mandatory) 

(490200 E)

 

50,000.00 

 

50,000.00 

4187 Actual offsetting collections (discretionary and 

mandatory) (-) (425200 E, 425500 E)

 

(50,000.00)

4190 Outlays, net (discretionary and mandatory) 50,000.00 - 

Page 28 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES

Line

No. 020 

X5697 (TFF) 

070 

0540 (DHS) 

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100 B) 200,000.00 - 

1050 Unobligated balance (total) 200,000.00 - 

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425200 E, 425500 E) 50,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422500 E-B) 7,000.00 

1750 Spending authority from offsetting collections, discretionary (total) 57,000.00 

1900 Budget authority (total) - 57,000.00 

1910 Total budgetary resources 200,000.00 57,000.00 

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A (by quarter) (4801 E-B, 490100 E-B, 490200 E) 27,000.00 

2002 Category B (by project) (4801 E-B, 490100 E-B, 490200 E) 57,000.00 

2004 Direct obligations (total)

Reimbursable:

2101 Category A (by quarter) (490200 E) 30,000.00 

2104 Reimbursable obligations (total) - 30,000.00 

2190 Obligations incurred 57,000.00 57,000.00 

Unobligated balance:

Apportioned:

Page 29 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

2201 Available in the current period (461000 E) 143,000.00 

2490 Unobligated balance, end of year 143,000.00 - 

2500 Total budgetary resources 200,000.00 57,000.00 

Memorandum (non-add) entries:

2501 Subject to apportionment (461000 E, 480100 E-B, 490100 E-B, 490200 EB) 200,000.00 57,000.00 

2503 Direct unobligated balance, end of year (461000 E) 143,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 Obligations incurred, unexpired accounts (480100 E-B, 490001 E-B, 

490200 E)

 

57,000.00 57,000.00 

3020 Outlays (gross) (-) (490200 E) 50,000.00 50,000.00 

3050 Unpaid obligations, end of year (480100 E, 490100 E) 7,000.00 7,000.00 

Uncollected payments:

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422500 E-B) 7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422500 E) (7,000.00)

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

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 200,000.00 57,000.00 

4010 Outlays from new discretionary authority (490200 E) 50,000.00 

4020 Outlays, gross (total) 50,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200 E, 425500E) (50,000.00)

Page 30 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

4040 Offsets against gross budget authority and outlays (total) (-) (50,000.00)

Additional offsets against gross budget authority only:

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422500 E-B) (7,000.00)

4060 Additional offsets against budget authority only (total) (7,000.00)

4070 Budget authority, net (discretionary) - 

4080 Outlays, net (discretionary) - 

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross

4101 Outlays from mandatory balances (490200 E) 50,000.00 

4110 Outlays, gross (total) 50,000.00 

4160 Budget authority, net (mandatory)

4170 Outlays, net (mandatory) 50,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total)

4190 Outlays, net (total)

Page 31 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE

Line

No. 020 

X5697 (TFF) 

070 

0540 (DHS) 

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations (480100 E-B, 490100 E-B, 490200 E) 

57,000.00 57,000.00 

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100 B)

200,000.00 

1050 Unobligated balance (total)

200,000.00 

Budget authority:

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425200 E, 425500 E) 50,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422500 E-B) 7,000.00 

1750 Spending authority from offsetting collections, discretionary (total) 57,000.00 

1900 Budget authority (total)

200,000.00 57,000.00 

1930 Total budgetary resources available

200,000.00 57,000.00 

Memorandum (non-add) entries:

All accounts:

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

143,000.00 

Special and non-revolving trust funds only:

Page 32 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

1952 Expired unobligated balance, start of year (420100 B)

200,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 Obligations incurred, unexpired accounts (480100 E-B, 490100 E-B, 

490200 E

 

57,000.00 57,000.00 

3020 Outlays (gross) (-) (490200 E) 

(50,000.00) (50,000.00)

3050 Unpaid obligations, end of year (480100 E, 490100 E) 

7,000.00 7,000.00 

Uncollected payments:

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422500 E-B) 7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422500 E) 

(7,000.00)

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

7,000.00 - 

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 57,000.00 

4010 Outlays from new discretionary authority (490200 E) 50,000.00 

4020 Outlays, gross (total) 50,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200 E, 425500 E)

(50,000.00)

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

(50,000.00)

Additional offsets against gross budget authority only:

Page 33 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422500 E-B) 

(7,000.00)

4060 Additional offsets against budget authority only (total) 

(7,000.00)

4070 Budget authority, net (discretionary) - 

4080 Outlays, net (discretionary) - 

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross

4101 Outlays from mandatory balances (490200 E) 

50,000.00 

4110 Outlays, gross (total) 

50,000.00 

4160 Budget authority, net (mandatory)

4170 Outlays, net (mandatory) 

50,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total) (discretionary and mandatory) - - 

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

50,000.00 - 

Page 34 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

SF 132 vs. SF 133 Comparison Report, FY 2015

(In thousands of dollars)

Line Split Title SF 132 Amt SF 133 Amt

Agency: Department of Homeland Security

Bureau: Immigrations and Customs Enforcement

Acct: Salaries and Expenses

TAFS: 70-0540 /2015

1700 BA: Disc: Spending Authority, Collected 50,000 50,000

1701 BA: Disc: Spending Authority, Chg in uncollected, Fed 7,000 7,000

1740 BA: Disc: Spending Authority, Anticipated collections

1750 BA: Disc: Spending Authority from offsetting collections 57,000 57,000

1900 BA: Total 57,000

1910 Total budgetary resources (disc. and mand.) 57,000

1920 Total budgetary resources avail (disc. and mand.) 57,000

2001 Direct obs incurred: Category A 27,000

2101 Reimb obs incurred: Category A 30,000

2500 Total budgetary resources 57,000

2501 Memo: budgetary resources, subj to apportionment 57,000

6001 Category A - 1st quarter 20,000

6002 Category A - 2nd quarter 17,000

6003 Category A - 3rd quarter 10,000

6004 Category A - 4th quarter 10,000

6190 Total budgetary resources available 57,000

Page 35 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1

3

3.1 150,000.00

3.7 7,000.00

3.13 150,000.00 7,000.00

4 150,000.00 7,000.00

5

7

7.6 7,000.00

7.13 7,000.00

8 7,000.00

9

9.1

143,000.00

9.2

 7,000.00

10 143,000.00 7,000.00

11 150,000.00 7,000.00

Total Net Position

Total Liabilities and Net Position

Total Liabilities

Net Position:

Net Position - Funds From Dedicated Collections 

(33100 B, 576000 E, 610000 E)

Net Position - Funds Other Than Those From 

Dedicated Collections 520000E, 575000 E, 610000 E)

Total Federal Liabilities

Transfers Payable (215500 E)

Federal

Total Federal Assets

Total Assets

Liabilities:

Transfers Receivable (133500 E)

Federal

Fund Balance With Treasury (101000 E)

Reclassified Balance Sheet

Assets

Page 36 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1

2 50,000.00

6 50,000.00

7

7.3 30,000.00

8 30,000.00

9 30,000.00 50,000.00

10

12

12.2 30,000.00

13 30,000.00

14 30,000.00

15 30,000.00 20,000.00

Total Federal Earned Revenue

Department Total Earned Revenue

Net Cost of Operations

Buy/Sell Revenue (520000)

Department Total Gross Cost

Earned Revenue

Federal Earned Revenue

Total Federal Gross Cost

Buy/Sell Cost (610000 F)

Federal Gross Cost

Total Non-Federal Gross Cost

Reclassified Statement of Net Cost

Gross costs

Non-Federal Gross Cost (610000 N)

Page 37 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Intragovernmental Eliminations

RC 09 Expenditure Transfers of Financing Sources

TFF 576000 F 070 0540 27,000

DHS 575000 F 020 5697 (27,000)

Difference 0

RC 24 Buy/Sell Costs/Revenue

TFF 610000 F 070 0540 30,000

DHS 520000 F 020 5697 (30,000)

Difference 0

RC 27 Transfers Receivable/Payable

TFF 215500 F 070 0540 (7,000)

DHS 133500 F 020 5697 7,000

Difference 0

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1 200,000.00

4 200,000.00 -

7

7.6 27,000.00

7.7 (27,000.00)

7.15 (27,000.00) 27,000.00

9 (30,000.00) (20,000.00)

10 143,000.00 7,000.00

Net Cost of Operations (+/-)

Ending Net Position Balance

Total Budgetary Financing Sources

Expenditure Transfers-In of Financing Sources (575000 E)

Expenditure Transfers-Out of Financing Sources (576000 E)

Budgetary Financing Sources:

Adjusted Beginning Net Position Balance

Reclassified Statement of Changes in Net Position

Beginning Net Position Balance (331000 B)

Page 38 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Second Year

Transactions and Reports

Page 39 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Illustrative Transactions

19. To record the refunds collected for Transaction #12. This transaction was not previously accrued as receivable.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders – Obligations Refunds Collected

465000 Allotments – Expired Authority

Proprietary Entry

101000 (G 099 0000) Fund Balance with Treasury

610000 N Operating Expenses/Program Costs

3,000

3,000

3,000

3,000

C132

20. To record the return of previously outlay of funds (refunds) for Transaction #19 which was recorded in first year.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

497200 Downward Adjustments of Prior-Year 

Paid Delivered Orders – Obligations Refunds 

Collected

445000 Unapportioned Authority

Proprietary Entry

101000 (G 099 0000) Fund Balance with 

Treasury

575000 (F 070 0540) Expenditure

Financing Sources – Transfers-In

3,000

3,000

3,000

3,000

A511

Budgetary Entry

465000 Allotments – Expired Authority

490200 Delivered Orders – Obligations, Paid

Proprietary Entry

576000 (F 020 5697) Expenditure Financing Sources –

Transfers-Out

101000 (G 099 0000) Fund Balance with

Treasury

3,000

3,000

3,000

3,000

A513

Page 40 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

21. To record a downward adjustment for Transaction #13.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders – Obligations Recoveries

465000 Allotments – Expired Authority

Proprietary Entry

None

1,000

1,000 D120

22. DHS incurs cost and records a payable for Transaction #13.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations,

Unpaid

Proprietary Entry

610000 N Operating Expenses/Program Costs

211000 N Accounts Payable

6,000

6,000

6,000

6,000

B402

Page 41 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

23. Treasury Forfeiture Funds makes payment to DHS. (Actual bills have to be submitted and approved by Treasury Forfeiture Fund and upon 

approval Treasury Forfeiture Fund will IPAC to the billing entity.)

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders, Obligations

Paid

Proprietary Entry

215500 (F 070 0540) Expenditure Transfers

Payable

101000 (G 099 0000) Fund Balance

With Treasury

6,000

6,000

6,000

6,000

A504

Budgetary Entry

425500 Expenditure Transfers from Trust Funds –

Collected

422500 Expenditure Transfers from Trust 

Funds 

Receivable

Proprietary Entry

101000 (G 099 0000) Fund Balance with Treasury

133500 (F 020 5697) Expenditure Transfers

Receivable

6,000

6,000

6,000

6,000

A502

24. DHS makes payment and reduces liability.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

Proprietary Entry

211000 N Accounts Payable

101000 (G 099 0000) Fund Balance with

Treasury

6,000

6,000

6,000

6,000

B110

Page 42 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

25. To record the return of unobligated balances for Transaction #20. (The original transaction was record in the first fiscal year)

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

461000 Allotments – Realized 

Resources

Proprietary Entry

215500 (F 070 0540) Expenditure Transfer 

Payable

575000 (F 070 0540) Expenditure

Financing Sources – Transfers-In

1,000

1,000

1,000

1,000

New 

TC

Budgetary Entry

465000 Allotments – Expired Authority

422500 Expenditure Transfers from Trust

Funds - Receivable

Proprietary Entry

576000 (F 020 5697)Expenditure Financing Sources –

Transfers-Out

133500 (F 090 5697) Expenditure Transfers 

Receivable

1,000

1,000

1,000

1,000

New 

TC

Page 43 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

YEAR 2: Preclosing Adjusted Trial Balance

Treasury Forfeiture Fund 020 X5697000 DHS 070 0540000

Budgetary DR CR Budgetary DR CR

420100 Total Actual Resource Realized –

Collection

150,000 422500 Expenditure Transfers from Trust 

Funds

6,000

 445000 D Unapportioned Authority 146,000 1,000

 461000 D Allotments – Realized Resources 1,000 3,000

 490200 D Delivered Orders – Obligations, 

Paid

6,000 480100 D – Undelivered Orders –

Obligations, Unpaid

1,000

497200 D Downward Adjustments of PriorYear Paid Delivered Orders – Obligations 

Refunds Collected

3,000 490200 D Delivered Orders –

Obligations, Paid

9,000

TOTAL 153,000 153,000 TOTAL 10,000 10,000

Proprietary Proprietary

101000 G 099 0000 Fund Balance with 

Treasury

147,000 331000 Cumulative Results of 

Operations

7,000

 331000 Cumulative Results of Operations 143,000 576000 F 020 5697 Expenditure 

Financing Sources – Transfers-Out

4,000

575000 F 070 0540 Expenditure Financing 

Sources – Transfers-Int

4,000 610000 N Operating Expenses/Program 

Costs

3,000

TOTAL 147,000 147,000 TOTAL 7,000 7,000

Page 44 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

420100 Total Actual Resources – Collected

425500 Expenditure Transfers from Trust

Funds – Collected

Proprietary Entry

None

6,000

6,000 F302

27. To record the closing of unobligated balances to unapportioned authority for unexpired status in a no-year fund.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

461000 Allotments - Realized Resources

445000 Unapportioned Authority

Proprietary Entry

None

1,000

1,000 F308

Budgetary Entry

None

Proprietary Entry

None

Page 45 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

28. To record the closing of downward adjustments to delivered orders – obligations, paid.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

497200 Downward Adjustments of Prior-Year

Paid Delivered Orders – Obligations, Refunds

Collected

Proprietary Entry

None

3,000

3,000 F322

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

497200 Downward Adjustments of Prior-Year

Paid Delivered Orders – Obligations, Refunds

Collected

Proprietary Entry

None

3,000

3,000 F322

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

420100 Total Actual Resources – Collected

Proprietary Entry

None

3,000

3,000 F314

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

420100 Total Actual Resources – Collected

Proprietary Entry

None

6,000

6,000 F314

30. To record the closing of downward adjustments to undelivered orders – obligations, unpaid.

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

487100 Downward Adjustments of Prior Year

Unpaid Undelivered Orders - Obligations

Proprietary Entry

None

1,000

1,000 F332

Page 46 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

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

Treasury Forfeiture Fund

020 X5697000 DR CR TC

DHS Immigration and Customs Enforcement

(ICE) 070 0540000 DR CR TC

Budgetary Entry

None

Proprietary Entry

575000 (F070) Expenditure Financing Sources –

Transfers In 

331000 Cumulative Results of 

Operations

4,000

4,000

F336

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations

576000 (F020) Expenditure Financing Sources –

Transfer Out

610000 N Operating Expenses/Program Costs

7,000

4,000

3,000

F336

Page 47 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

YEAR 2: Post-closing Trial Balances

Treasury Forfeiture Fund 020 X5697000 DHS 070 0540000

Budgetary DR CR Budgetary DR CR

420100 Total Actual Resource Realized –

Collection

147,000 422500 Expenditure Transfers from Trust 

Funds

 445000 D Unapportioned Authority 147,000 480100 D – Undelivered Orders –

Obligations, Unpaid

 490100 D Delivered Orders – Obligations, 

Unpaid

TOTAL 147,000 147,000 TOTAL - -

Proprietary Proprietary

101000 G 099 0000 Fund Balance with 

Treasury

147,000 133500 F 020 5697 Expenditure Transfers 

Receivable

 215500 F 020 0540 Expenditure Transfers 

Payable

 331000 Cumulative Results of 

Operations

 331000 Cumulative Results of Operations 147,000

TOTAL 147,000 147,000 TOTAL - -

Page 48 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Line

No.

Assets 

1 147,000.00

6 147,000.00 -

15 147,000.00 -

28 - -

32

147,000.00

33

 -

34

147,000.00

35

 -

36 147,000.00 -

37 Total Liabilities and Net Position 147,000.00 -

Total Net Position - Funds From Dedicated 

Collections (Combined or Consolidated Totals) 

Total Net Position - All Other Funds (Combined 

or Consolidated Totals)

Total Net Position

Cumulative Results of Operations - Funds From 

Dedicated Collections (Combined or 

Consolidated Totals) (331000 E, 576000 E)

Cumulative Results of Operations - All Other 

Funds (Combined or Consolidated Totals) 

Total Liabilities

Net Position

Intragovernmental

Total Assets

Liabilities 

Total Intragovernmental

Balance Sheet

Intragovernmental

Fund Balance with Treasury (101000 E)

Page 49 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Line

No.

1 - 3,000.00

2 -

3 - 3,000.00

5 - 3,000.00

8 - 3,000.00

 Statement of Net Cost

Gross Program Costs:

Program A:

Gross costs (610000 E)

Less: earned revenue (520000 E)

Net program costs:

Net cost of operations

Net program costs including Assumption Changes:

Page 50 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

Funds from 

Dedicated 

Collections

All Other 

Funds

Line

No.

1 143,000.00 7,000.00

3 143,000.00 7,000.00

8

 4,000.00 (4,000.00)

14 4,000.00 (4,000.00)

15 - (3,000.00)

16 4,000.00 (7,000.00)

17 147,000.00 -

27 147,000.00 -

USSGL Crosswalk - Statement of Changes in Net Position

Cumulative Results of Operations:

Beginning Balances (3310 B)

Beginning Balances, as Adjusted

Budgetary Financing Sources:

Transfers-In/Out Without Reimbursement (+/-) (5750E, 

5760E)

Total Financing Sources

Net Cost of Operations (+/-)

Net Change

Cumulative Results of Operations

Net Position (Note 5)

Page 51 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

USSGL Crosswalk - Statement of Budgetary Resources

Line

No.

020 

X5697 (TFF) 

070 

0540 (DHS) 

Budgetary Resources:

1000

Unobligated balance brought forward, Oct 1 (420100B, 

480100B, 490100B) 143,000.00 

1020.5 Unobligated balance brought forward, Oct 1, as adjusted 143,000.00 

1021 Recoveries of prior year unpaid obligations (487100 E) 1,000.00 

1051 Unobligated balance from prior year budget authority, net 143,000.00 1,000.00 

1890

Spending authority from offsetting collections (discretionary 

and mandatory) (422500 E-B, 425500 E, 497200 E) 3,000.00 2,000.00 

1910 Total budgetary resources 146,000.00 3,000.00 

Status of Budgetary Resources:

2190 Obligations incurred (480100 E-B, 490100 E-B, 490200 E) (1,000.00) 3,000.00 

Unobligated balance, end of year:

2204 Apportioned (461000E) 1,000.00 

2404 Unapportioned (445000E) 146,000.00 

2490 Total unobligated balance, end of year 147,000.00 

2500 Total budgetary resources 146,000.00 3,000.00 

Change in obligated balance:

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100B, 490100B) 7,000.00 7,000.00 

3012 Obligations incurred (480100 E-B, 490100 E-B, 490200E) (1,000.00) 3,000.00 

3020 Outlays (gross) (-) (490200 E) (6,000.00) (9,000.00)

3042 Recoveries of prior year unpaid obligations (-) (487100E) (1,000.00)

3050 Unpaid obligations, end of year (480100 E, 490100E) 

Page 52 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

- - 

Uncollected payments:

3060

Uncollected pymts, Fed sources, brought forward, Oct 1 (-) 

(422500 B)

 

(7,000.00)

3072 Change in uncollected pymts, Fed sources (+ or-) (422500 E-B) 7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422500E) - 

Memorandum (non-add) entries

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

 

- 

 

- 

Budget Authority and Outlays, Net:

4177

Actual offsetting collections (discretionary and mandatory) (-) 

(425200E, 425500E, 497200E)

 

3,000.00 

 

9,000.00 

4178

Change in uncollected customer payments from Federal Sources 

(discretionary and mandatory) (+ or -) (422500 E-B)

 

(7,000.00)

4180 Budget authority, net (discretionary and mandatory) 3,000.00 2,000.00 

4185 Outlays, gross (discretionary and mandatory) (490200E) 6,000.00 9,000.00 

4187

Actual offsetting collections (discretionary and mandatory) (-) 

(425200 E, 425500 E, 497200 E)

 

(3,000.00)

 

(9,000.00)

4190 Outlays, net (discretionary and mandatory) 3,000.00 - 

Page 53 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

USSGL Crosswalk - SF 133: Report on Budget Execution and Budgetary 

Resources

Line

No. 020 

X5697 (TFF) 

070 

0540 (DHS) 

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100 B, 480100B, 490100 

B) 143,000.00 - 

1021 Recoveries of prior year unpaid obligations (487100 E) 1,000.00 

1050 Unobligated balance (total)

143,000.00 1,000.00 

Expired unobligated balance available for adjustment only:

1060 Expired unobligated balance brought forward, Oct 1 (422500B, 480100B) - 

1099 Expired unobligated balance (total) - 

Budget Authority:

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425500 E, 497200 E) 9,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422500 E-B) (7,000.00)

1750 Spending authority from offsetting collections, discretionary (total) 2,000.00 

Mandatory:

1800 Collected (497200 E) 3,000.00 

1850 Spending authority from offsetting collections, mandatory (total) 3,000.00 

1900 Budget authority (total) 3,000.00 2,000.00 

1910 Total budgetary resources 146,000.00 3,000.00 

STATUS OF BUDGETARY RESOURCES

Page 54 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Obligations incurred:

Direct:

2001 Category A (by quarter) (4801 E-B, 490100 E-B, 490200 E) 3,000.00 

2002 Category B (by project) (4801 E-B, 490100 E-B, 490200 E) (1,000.00)

2004 Direct obligations (total) (1,000.00) 3,000.00 

Reimbursable:

2101 Category A (by quarter) (490200 E) - 

2104 Reimbursable obligations (total) - - 

2190 Obligations incurred (1,000.00) 3,000.00 

Unobligated balance:

Apportioned:

2201 Available in the current period (461000 E) 1,000.00 

Unapportioned

2403 Other (445000 E) 146,000.00 

2490 Unobligated balance, end of year 147,000.00 - 

2500 Total budgetary resources 146,000.00 3,000.00 

Memorandum (non-add) entries:

2501 Subject to apportionment (445000 E, 461000 E, 480100 E-B, 490100 E-B, 

490200 E-B) 146,000.00 3,000.00 

2503 Direct unobligated balance, end of year (445000 E, 461000 E) 147,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100 B, 490100 B) 7,000.00 7,000.00 

3010 Obligations incurred, unexpired accounts (490100 E-B, 490200 E) (1,000.00) - 

3011 Obligations incurred, expired accounts (480100 E-B, 490200 E) 3,000.00 

3020 Outlays (gross) (-) (490200 E) (6,000.00) (9,000.00)

3040 Recoveries of prior year unpaid obligations, unexpired accounts (-) 

(4871000 E)

 

(1,000.00)

3050 Unpaid obligations, end of year (480100 E, 490100 E) - - 

Page 55 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422500 B) (7,000.00)

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422500 E-B) 7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422500 E) - 

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

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross - 2,000.00 

4011 Outlays from discretionary balances (490200 E) 6,000.00 9,000.00 

4020 Outlays, gross (total) 6,000.00 9,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425500E, 497200 E) (3,000.00) (6,000.00)

4033 Non-Federal sources (-) (497200 E) (3,000.00)

4040 Offsets against gross budget authority and outlays (total) (-) (3,000.00) (9,000.00)

Additional offsets against gross budget authority only:

4051 Change in uncollected pymts, Fed sources, expired accounts (+ or -) 

(422500 E-B) 

(7,000.00)

4060 Additional offsets against budget authority only (total) 

(7,000.00)

4070 Budget authority, net (discretionary)

(16,000.00)

4080 Outlays, net (discretionary) 9,000.00 

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross

Page 56 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

4101 Outlays from mandatory balances (490200 E) 6,000.00 

4110 Outlays, gross (total) 6,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4120 Federal sources (-) (497200 E) (3,000.00)

4130 Offsets against gross budget authority and outlays (total) (-) (3,000.00)

4160 Budget authority, net (mandatory) (3,000.00)

4170 Outlays, net (mandatory) 3,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total) (discretionary and mandatory) (3,000.00) (16,000.00)

4190 Outlays, net (total) (discretionary and mandatory) 3,000.00 9,000.00 

Page 57 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

Line

No. 020 

X5697 (TFF) 

070 

0540 (DHS) 

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations (480100 E-B, 490100 E-B, 490200 E) (1,000.00) 3,000.00 

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100 B, 425500B, 480100 

B, 490100 B) 143,000.00 - 

1021 Recoveries of prior year unpaid obligations (487100 E) 1,000.00 

1050 Unobligated balance (total) 143,000.00 1,000.00 

Budget authority:

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425500 E, 4972000 E) 9,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (4225 E-B) (7,000.00)

1750 Spending authority from offsetting collections, discretionary (total) 2,000.00 

Mandatory:

1800 Collected (497200 E) 3,000.00 

1850 Spending authority from offsetting collections, mandatory (total) 3,000.00 

1900 Budget authority (total) 3,000.00 2,000.00 

1930 Total budgetary resources available 146,000.00 3,000.00 

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (46100 E) 147,000.00 

Special and non-revolving trust funds only:

1952 Expired unobligated balance, start of year (420100 B, 490100 E) 143,000.00 

Page 58 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100 B, 490100 B) 7,000.00 7,000.00 

3010 Obligations incurred, unexpired accounts (490100 E-B, 490200 E (1,000.00)

3011 Obligations incurred, expired accounts (480100 E-B, 490200 E) 3,000.00 

3020 Outlays (gross) (-) (490200 E) (6,000.00) (9,000.00)

3041 Recoveries of prior year unpaid obligations, expired accounts (-) (487100 

E)\

 

(1,000.00)

3050 Unpaid obligations, end of year (480100 E, 487100 E, 490100 E) - - 

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422500 B) (7,000.00)

3071 Change in uncollected pymts, Fed sources, expired accounts (+ or -) 

(422500 E-B) 7,000.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422500 E) - 

Memorandum (non-add) entries:

3100 Obligated balance, start of year (+ or -) 7,000.00 - 

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

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 2,000.00 

4011 Outlays from discretionary balances (490200 E) 9,000.00 

4020 Outlays, gross (total) 9,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425500 E) (6,000.00)

4033 Non-Federal sources (-) (497200 E) (3,000.00)

4040 Offsets against gross budget authority and outlays (total) (-) (9,000.00)

Additional offsets against gross budget authority only:

4052 Offsetting collections credited to expired accounts (425500 E, 497200 E) 9,000.00 

4060 Additional offsets against budget authority only (total) 9,000.00 

4070 Budget authority, net (discretionary) 2,000.00 

Page 59 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

4080 Outlays, net (discretionary) - 

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross 3,000.00 

4101 Outlays from mandatory balances (490200 E) 6,000.00 

4110 Outlays, gross (total) 6,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4120 Federal sources (-) (497200 E) (3,000.00)

4130 Offsets against gross budget authority and outlays (total) (-) (3,000.00)

4160 Budget authority, net (mandatory) - 

4170 Outlays, net (mandatory) 3,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total) (discretionary and mandatory) - 2,000.00 

4190 Outlays, net (total) (discretionary and mandatory) 3,000.00 - 

Page 60 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1

3

3.1 147,000.00

3.13 147,000.00 -

4 147,000.00 -

5

7

9

9.1

147,000.00

10 147,000.00 -

11 147,000.00 -

Total Net Position

Total Liabilities and Net Position

Net Position:

Net Position - Funds From Dedicated Collections 

(33100 B, 576000 E, 610000 E)

Federal

Total Federal Assets

This line is calculated. Equals sum of lines 3.1 through 

3.12.

Total Assets

This line is calculated. Equals sum of lines 2.10 and 

3.13.

Liabilities:

Federal

Fund Balance With Treasury (101000 E)

Reclassified Balance Sheet

Assets

Page 61 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1

2 3,000.00

6 3,000.00

9 - 3,000.00

14 -

15 - 3,000.00

Department Total Earned Revenue

Net Cost of Operations

Department Total Gross Cost

Total Non-Federal Gross Cost

Reclassified Statement of Net Cost

Gross costs

Non-Federal Gross Cost (610000 N)

Page 62 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Line

No.

 020 

X5697 (TFF) 

 070 

0540 (DHS) 

1 143,000.00 7,000.00

4 143,000.00 7,000.00

7

7.6 (4,000.00)

7.7 4,000.00

7.15 4,000.00 (4,000.00)

9 - (3,000.00)

10 147,000.00 -

Net Cost of Operations (+/-)

Ending Net Position Balance

Total Budgetary Financing Sources

Expenditure Transfers-In of Financing Sources (575000 E)

Expenditure Transfers-Out of Financing Sources (576000 E)

Budgetary Financing Sources:

Adjusted Beginning Net Position Balance

Reclassified Statement of Changes in Net Position

Beginning Net Position Balance (331000 B)

Page 63 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

Appendix:

§ 9703.1 Department of the Treasury Forfeiture Fund

(a) In General.— There is established in the Treasury of the United States a fund to be known as the “Department of the Treasury 

Forfeiture Fund” (referred to in this section as the “Fund”). The Fund shall be available to the Secretary, without fiscal year limitation, 

with respect to seizures and forfeitures made pursuant to any law (other than section 7301 or 7302 of the Internal Revenue Code of 

1986) enforced or administered by the Department of the Treasury or the United States Coast Guard for the following law 

enforcement purposes: 

(1)

(A) Payment of all proper expenses of seizure (including investigative costs incurred by a Department of the Treasury law 

enforcement organization leading to seizure) or the proceedings of forfeiture and sale, including the expenses of detention, inventory, 

security, maintenance, advertisement, or disposal of the property, and if condemned by a court and a bond for such costs was not 

given, the costs as taxed by the court. 

(B) Payment for—

(i) contract services; 

(ii) the employment of outside contractors to operate and manage properties or to provide other specialized services necessary to 

dispose of such properties in an effort to maximize the return from such properties; and 

(iii) reimbursing any Federal, State, or local agency for any expenditures made to perform the functions described in this 

subparagraph.

(C) Awards of compensation to informers under section 619 of the Tariff Act of 1930 (19 U.S.C. 1619). 

(D) Satisfaction of—

(i) liens for freight, charges, and contributions in general average, notice of which has been filed with the appropriate Customs officer 

according to law; and 

(ii) subject to the discretion of the Secretary, other valid liens and mortgages against property that has been forfeited pursuant to any 

law enforced or administered by a Department of the Treasury law enforcement organization. To determine the validity of any such 

lien or mortgage, the amount of payment to be made, and to carry out the functions described in this subparagraph, the Secretary may 

employ and compensate attorneys and other personnel skilled in State real estate law. 

(E) Payment of amounts authorized by law with respect to remission and mitigation. 

Page 64 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

(F) Payment of claims of parties in interest to property disposed of under section 612(b) of the Tariff Act of 1930 (19 U.S.C. 1612

(b)), in the amounts applicable to such claims at the time of seizure. 

 Equitable sharing payments made to other Federal agencies, State and local law enforcement agencies, and foreign countries 

pursuant to section 616(c) of the Tariff Act of 1930 (19 U.S.C. 1616a (c)), section 981 of title 18, or subsection (h) of this section, and 

all costs related thereto. 

(H) Payment for services of experts and consultants needed by a Department of the Treasury law enforcement organization to carry 

out the organization’s duties relating to seizure and forfeiture. 

(I) payment [2] of overtime salaries, travel, fuel, training, equipment, and other similar costs of State or local law enforcement officers 

that are incurred in joint law enforcement operations with a Department of the Treasury law enforcement organization; [3]

(J) payment [2] made pursuant to guidelines promulgated by the Secretary, if such payment is necessary and directly related to seizure 

and forfeiture program expenses for—

(i) the purchase or lease of automatic data processing systems (not less than a majority of which use will be related to such program); 

(ii) training; 

(iii) printing; and 

(iv) contracting for services directly related to—

(I) the identification of forfeitable assets; 

(II) the processing of and accounting for forfeitures; and 

(III) the storage, maintenance, protection, and destruction of controlled substances. 

(2) At the discretion of the Secretary—

(A) payment of awards for information or assistance leading to a civil or criminal forfeiture involving any Department of the Treasury 

law enforcement organization participating in the Fund; 

(B) purchases of evidence or information by—

(i) a Department of the Treasury law enforcement organization with respect to—

(I) a violation of section 1956 or 1957 of title 18 (relating to money laundering); or 

(II) a law, the violation of which may subject property to forfeiture under section 981 or 982 of title 18; 

(ii) the United States Customs Service with respect to drug smuggling or a violation of section 542 or 545 of title 18 (relating to 

fraudulent customs invoices or smuggling); 

(iii) the United States Secret Service with respect to a violation of—

(I) section 1028, 1029, or 1030 or [4] title 18; 

(II) any law of the United States relating to coins, obligations, or securities of the United States or of a foreign government; or 

Page 65 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

(III) any law of the United States which the United States Secret Service is authorized to enforce relating to fraud or other criminal or 

unlawful activity in or against any federally insured financial institution, the Resolution Trust Corporation, or the Federal Deposit 

Insurance Corporation; and 

(iv) the United States Customs Service or the Internal Revenue Service with respect to a violation of chapter 53 of this title (relating to 

the Bank Secrecy Act). 

(C) payment of costs for publicizing awards available under section 619 of the Tariff Act of 1930 (19 U.S.C. 1619); 

(D) payment for equipment for any vessel, vehicle, or aircraft available for official use by a Department of the Treasury law 

enforcement organization to enable the vessel, vehicle, or aircraft to assist in law enforcement functions, and for other equipment 

directly related to seizure or forfeiture, including laboratory equipment, protective equipment, communications equipment, and the 

operation and maintenance costs of such equipment; 

(E) the payment of claims against employees of the Customs Service settled by the Secretary under section 630 of the Tariff Act of 

1930; 

(F) payment for equipment for any vessel, vehicle, or aircraft available for official use by a State or local law enforcement agency to 

enable the vessel, vehicle, or aircraft to assist in law enforcement functions if the vessel, vehicle, or aircraft will be used in joint law 

enforcement operations with a Department of the Treasury law enforcement organization; 

 reimbursement of private persons for expenses incurred by such persons in cooperating with a Department of the Treasury law 

enforcement organization in investigations and undercover law enforcement operations; [5]

(H) payment for training foreign law enforcement personnel with respect to seizure or forfeiture activities of the Department of the 

Treasury; and [6]

(b) Limitations.—

(1) Any payment made under subparagraph (D) or (E) of subsection (a)(1) with respect to a seizure or a forfeiture of property shall not 

exceed the value of the property at the time of the seizure. 

(2) Any payment made under subsection (a)(1) with respect to a seizure or forfeiture of property shall not exceed the value of the 

property at the time of disposition. 

(3) The Secretary may exempt the procurement of contract services under the Fund from section 3709 of the Revised Statutes of the

United States (41 U.S.C. 5), title III of the Federal Property and Administrative Services Act of 1949 (41 U.S.C. 251 et seq.), and 

other provisions of law as may be necessary to maintain the security and confidentiality of related criminal investigations. 

(4) The Secretary shall assure that any equitable sharing payment made to a State or local law enforcement agency pursuant to 

subsection (a)(1) and any property transferred to a State or local law enforcement agency pursuant to subsection (h)—

Page 66 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

(A) has a value that bears a reasonable relationship to the degree of participation of the State or local agency in the law enforcement 

effort resulting in the forfeiture, taking into account the total value of all property forfeited and the total law enforcement effort with 

respect to the violation of law on which the forfeiture is based; and 

(B) will serve to encourage further cooperation between the recipient State or local agency and Federal law enforcement agencies. 

(5) Amounts transferred by the Attorney General pursuant to section 524 (c)(1) of title 28, or by the Postmaster General pursuant to 

section 2003 of title 39, and deposited into the Fund pursuant to subsection (d), shall be available for Federal law enforcement related 

purposes of the Department of the Treasury law enforcement organizations. 

(c) Funds Available to United States Coast Guard.—

(1) The Secretary shall make available to the United States Coast Guard, from funds appropriated under subsection (2) in excess of 

$10,000,000 for a fiscal year, an amount equal to the net proceeds in the Fund derived from seizures by the Coast Guard. 

(2) Funds made available under this subsection may be used to—

(A) pay for equipment for any vessel, vehicle, or aircraft available for official use by the United States Coast Guard to enable the 

vessel, vehicle, or aircraft to assist in law enforcement functions; 

(B) pay for equipment for any vessel, vehicle, equipment, or aircraft available for official use by a State or local law enforcement 

agency to enable the vessel, vehicle, or aircraft to assist in law enforcement functions if the vessel, vehicle, or aircraft will be used in 

joint law enforcement operations with the United States Coast Guard; 

(C) pay for overtime salaries, travel, fuel, training, equipment, and other similar costs of State and local law enforcement officers that 

are incurred in joint law enforcement operations with the United States Coast Guard; 

(D) pay for expenses incurred in bringing vessels into compliance with applicable environmental laws prior to disposal by sinking. 

(d) Deposits and Credits.—

(1) With respect to fiscal year 1993, there shall be deposited into or credited to the Fund—

(A) all currency forfeited during fiscal year 1993, and all proceeds from forfeitures during fiscal year 1993, under any law enforced or 

administered by the United States Customs Service or the United States Coast Guard; 

(B) all income from investments made under subsection (e); and 

(C) all amounts representing the equitable share of the United States Customs Service or the United States Coast Guard from the 

forfeiture of property under any Federal, State, local, or foreign law. 

(2) With respect to fiscal years beginning after fiscal year 1993, there shall be deposited into or credited to the Fund—

(A) all currency forfeited after fiscal year 1993, and all proceeds from forfeitures after fiscal year 1993, under any law (other than 

sections 7301 and 7302 of the Internal Revenue Code of 1986) enforced or administered by a Department of the Treasury law 

enforcement organization or the United States Coast Guard; 

(B) all income from investments made under subsection (e); and 

Page 67 of 72 June 30, 2015
Treasury Forfeiture Fund

Effective Fiscal 2015

(C) all amounts representing the equitable share of a Department of the Treasury law enforcement organization or the United States 

Coast Guard from the forfeiture of property under any Federal, State, local, or foreign law. 

(e) Investments.— Amounts in the Fund, and in any holding accounts associated with the Fund, which are not currently needed for 

the purposes of this section may be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings 

on such investments shall be deposited in the Fund. 

(f) Reports to Congress.— The Secretary shall transmit to the Congress, not later than February 1 of each year—

(1) a report on—

(A) the estimated total value of property forfeited with respect to which funds were not deposited in the Fund during the preceding 

fiscal year—

(i) under any law enforced or administered by the United States Customs Service or the United States Coast Guard, in the case of 

fiscal year 1993; and 

(ii) under any law enforced or administered by the Department of the Treasury law enforcement organizations or the United States 

Coast Guard, in the case of fiscal years beginning after 1993; and 

(B) the estimated total value of all such property transferred to any State or local law enforcement agency; and 

(2) a report on—

(A) the balance of the Fund at the beginning of the preceding fiscal year; 

(B) liens and mortgages paid and the amount of money shared with Federal, State, local, and foreign law enforcement agencies during 

the preceding fiscal year; 

(C) the net amount realized from the operations of the Fund during the preceding fiscal year, the amount of seized cash being held as 

evidence, and the amount of money that has been carried over into the current fiscal year; 

(D) any defendant’s property, not forfeited at the end of the preceding fiscal year, if the equity in such property is valued at 

$1,000,000 or more; 

(E) the total dollar value of uncontested seizures of monetary instruments having a value of over $100,000 which, or the proceeds of 

which, have not been deposited into the Fund pursuant to subsection (d) within 120 days after seizure, as of the end of the preceding 

fiscal year; 

(F) the balance of the Fund at the end of the preceding fiscal year; 

 the net amount, if any, of the excess unobligated amounts remaining in the Fund at the end of the preceding fiscal year and available 

to the Secretary for Federal law enforcement related purposes; 

(H) a complete set of audited financial statements (including a balance sheet, income statement, and cash flow analysis) prepared in a 

manner consistent with the requirements of the Chief Financial Officers Act of 1990 (Public Law 101–576); and 

(I) an analysis of income and expenses showing the revenue received or lost—

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(i) by property category (such as general property, vehicles, vessels, aircraft, cash, and real property); and 

(ii) by type of disposition (such as sale, remission, cancellation, placement into official use, sharing with State and local agencies, and 

destruction). 

The Fund shall be subject to annual financial audits as authorized in the Chief Financial Officers Act of 1990 (Public Law 101–576). 

 Appropriations.—

(1) There are hereby appropriated from the Fund such sums as may be necessary to carry out the purposes described in subsection 

(a)(1). 

(2) There are authorized to be appropriated from the Fund to carry out the purposes set forth in subsections (a)(2) and (c) not to 

exceed—

(A) $25,000,000 for fiscal year 1993; and 

(B) $50,000,000 for each fiscal year after fiscal year 1993. 

(3)

(A) Subject to subparagraphs (B) and (C), at the end of each of fiscal years 1994, 1995, 1996, and 1997, the Secretary shall transfer 

from the Fund not more than $100,000,000 to the Special Forfeiture Fund established by section 6073 of the Anti-Drug Abuse Act of 

1988.[7]

(B) Transfers pursuant to subparagraph (A) shall be made only from excess unobligated amounts and only to the extent that, as 

determined by the Secretary, such transfers will not impair the future availability of amounts for the purposes described in subsection 

(a). Further, transfers under subparagraph (A) may not exceed one-half of the excess unobligated balance for a year. In addition, 

transfers under subparagraph (A) may be made only to the extent that the sum of the transfers in a fiscal year and one-half of the 

unobligated balance at the beginning of that fiscal year for the Special Forfeiture Fund does not exceed $100,000,000. 

(C) The Secretary of the Treasury shall reserve an amount not to exceed $30,000,000 from the unobligated balances remaining in the 

Customs Forfeiture Fund on September 30, 1992, and such amount shall be transferred to the Fund on October 1, 1992, or, if later, the 

date that is 15 days after the date of the enactment of this section. Such amount shall be available for any expenses or activities 

authorized under this section. At the end of fiscal year [8] 1993, 1994, 1995, and 1996, the Secretary shall reserve in the Fund an 

amount not to exceed $50,000,000 of the unobligated balances in the Fund, or, if the Secretary determines that a greater amount is 

necessary for asset specific expenses, an amount equal to not more than 10 percent of the total obligations from the Fund in the 

preceding fiscal year. At the end of fiscal year 1997, and at the end of each fiscal year thereafter, the Secretary shall reserve any 

amounts that are required to be retained in the Fund to ensure the availability of amounts in the subsequent fiscal year for purposes 

authorized under subsection (a). Unobligated balances remaining pursuant to section 4(B) of 9703 [9] shall also be carried forward. 

(4)

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(A) After reserving any amount authorized by paragraph (3)(C), any unobligated balances remaining in the Fund on September 30, 

1993, shall be deposited into the general fund of the Treasury of the United States. 

(B) After reserving any amount authorized by paragraph (3)(C) and after transferring any amount authorized by paragraph (3)(A), any 

unobligated balances remaining in the Fund on September 30, 1994, and on September 30 of each fiscal year thereafter, shall be 

available to the Secretary, without fiscal year limitation, for transfers pursuant to subparagraph (A)(ii) [7] and for obligation or 

expenditure in connection with the law enforcement activities of any Federal agency or of a Department of the Treasury law 

enforcement organization. (Super surplus payments)

(C) Any obligation or expenditure in excess of $500,000 with respect to an unobligated balance described in subparagraph (B) may 

not be made by the Secretary unless the Appropriations Committees of both Houses of Congress are notified at least 15 days in 

advance of such obligation or expenditure. 

(h) Retention or Transfer of Property.—

(1) The Secretary may, with respect to any property forfeited under any law (other than section 7301 or 7302 of the Internal Revenue 

Code of 1986) enforced or administered by the Department of the Treasury—

(A) retain any of the property for official use; or 

(B) transfer any of the property to—

(i) any other Federal agency; or 

(ii) any State or local law enforcement agency that participated directly or indirectly in the seizure or forfeiture of the property. 

(2) The Secretary may transfer any forfeited personal property or the proceeds of the sale of any forfeited personal or real property to 

any foreign country which participated directly or indirectly in the seizure of [10] forfeiture of the property, if such a transfer—

(A) is one with which the Secretary of State has agreed; 

(B) is authorized in an international agreement between the United States and the foreign country; and 

(C) is made to a country which, if applicable, has been certified under section 481(h) of the Foreign Assistance Act of 1961 (22 U.S.C. 

2291 (h)).[7]

(3) Nothing in this section shall affect the authority of the Secretary under section 981 of title 18 or section 616 of the Tariff Act of 

1930 (19 U.S.C. 1616a). 

(i) Regulations.— The Secretary may prescribe such rules and regulations as may be necessary to carry out this section. 

(j) Customs Forfeiture Fund.— Notwithstanding any other provision of law—

(1) during any period when forfeited currency and proceeds from forfeitures under any law (other than section 7301 or 7302 of the 

Internal Revenue Code of 1986) enforced or administered by the Department of the Treasury or the United States Coast Guard, are 

required to be deposited in the Fund pursuant to this section—

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(A) all moneys required to be deposited in the Customs Forfeiture Fund pursuant to section 613A of the Tariff Act of 1930 (19 U.S.C. 

1613b) shall instead be deposited in the Fund; and 

(B) no deposits or withdrawals may be made to or from the Customs Forfeiture Fund pursuant to section 613A of the Tariff Act of 

1930 (19 U.S.C. 1613b); and 

(2) any funds in the Customs Forfeiture Fund and any obligations of the Customs Forfeiture Fund on the effective date of the Treasury 

Forfeiture Act of 1992, shall be transferred to the Fund and all administrative costs of such transfer shall be paid for out of the Fund. 

(k) Limitation of Liability.— The United States shall not be liable in any action relating to property transferred under this section or 

under section 616 of the Tariff Act of 1930 (19 U.S.C. 1616a) if such action is based on an act or omission occurring after the transfer. 

(l) Authority To Warrant Title.— Following the completion of procedures for the forfeiture of property pursuant to any law 

enforced or administered by the Department of the Treasury, the Secretary is authorized, at the Secretary’s discretion, to warrant clear 

title to any subsequent purchaser or transferee of such forfeited property. 

(m) Forfeited Property.— For purposes of this section and notwithstanding section 524 (c)(11) [7] of title 28 or any other law—

(1) during fiscal year 1993, property and currency shall be deemed to be forfeited pursuant to a law enforced or administered by the 

United States Customs Service if it is forfeited pursuant to—

(A) a judicial forfeiture proceeding when the underlying seizure was made by an officer of the United States Customs Service or the 

property was maintained by the United States Customs Service; or 

(B) a civil administrative forfeiture proceeding conducted by the United States Customs Service; and 

(2) after fiscal year 1993, property and currency shall be deemed to be forfeited pursuant to a law enforced or administered by a 

Department of the Treasury law enforcement organization if it is forfeited pursuant to—

(A) a judicial forfeiture proceeding when the underlying seizure was made by an officer of a Department of the Treasury law 

enforcement organization or the property was maintained by a Department of the Treasury law enforcement organization; or 

(B) a civil administrative forfeiture proceeding conducted by a Department of the Treasury law enforcement organization. 

(n) Transfers to Attorney General and Postmaster General.—

(1) The Secretary shall transfer from the Fund to the Attorney General for deposit in the Department of Justice Assets Forfeiture Fund 

amounts appropriate to reflect the degree of participation of participating Federal agencies in the law enforcement effort resulting in 

the forfeiture pursuant to laws enforced or administered by a Department of the Treasury law enforcement organization. For purposes 

of the preceding sentence, a “participating Federal agency” is an agency that participates in the Department of Justice Assets 

Forfeiture Fund. 

(2) The Secretary shall transfer from the Fund to the Postmaster General for deposit in the Postal Service Fund amounts appropriate to 

reflect the degree of participation of the United States Postal Service in the law enforcement effort resulting in the forfeiture pursuant 

to laws enforced or administered by a Department of the Treasury law enforcement organization. 

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(o) Definitions.— For purposes of this section—

(1) Department of the treasury law enforcement organization.— The term “Department of the Treasury law enforcement 

organization” means the United States Customs Service, the United States Secret Service, the Tax and Trade Bureau, the Internal 

Revenue Service, the Federal Law Enforcement Training Center, the Financial Crimes Enforcement Network, and any other law 

enforcement component of the Department of the Treasury so designated by the Secretary. 

(2) Secretary.— The term “Secretary” means the Secretary of the Treasury. 

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