Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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This scenario illustrates new accounts proposed for a Transfer In Entity with spending authority from offsetting

collections with obligations.

Debit Credit

Budgetary

4201 -

4450 -

Total - -

Proprietary

1010 -

3310 -

 - -

Transfer Transactions

Budgetary Entry

DR 4195 Transfer of Obligated Balances 14,000

CR 4831 Undelivered Orders - Obligations 

Transferred, Unpaid 14,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 14,000

CR 5755 Nonexpenditure Financing Sources -

Transfers-In 14,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 26,000

CR 4931 Delivered Orders - Obligations 

Transferred, Unpaid 26,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 26,000

CR 2110 Accounts Payable 26,000

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.

Transfer In Entity

Beginning Trial Balance

T1. To record the transfer of Undelivered Orders - Obligations, Unpaid. (TC A263) (Accomplished via SF 1151)

T2. To record the transfer of Delivered Orders - Obligations, Unpaid. (TC A255R) (Accomplished via SF 1151)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Budgetary Entry

DR 4170 Transfers - Current-Year Authority 13,000

DR 4190 Transfers - Prior-Year Balances 30,000

CR 4450 Unapportioned Authority 43,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 43,000

CR 5755 Nonexpenditure Financing Sources - 

Transfers-In 43,000

Budgetary Entry

DR 4233 Reimbursements Receivable - Transferred 24,000

DR 4234 Other Federal Receivables - Transferred 12,000

CR 4195 Transfer of Obligated Balances 36,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 36,000

CR 1010 Fund Balance With Treasury 36,000

Budgetary Entry

DR 4230 Unfilled Customer Orders Without Advance - Transferred 16,000

CR 4195 Transfer of Obligated Balances 16,000

Proprietary Entry

DR 5755 Nonexpenditure Financing Sources - Transfers-In 16,000

CR 1010 Fund Balance With Treasury 16,000

Budgetary Entry

DR 4195 Transfer of Obligated Balances 8,000

CR 4832 Undelivered Orders - Obligations 

Transferred, Prepaid/Advanced 8,000

Proprietary Entry

DR 1410 Advances to Others 8,000

CR 5720 Financing Sources Transferred In 

Without Reimbursement 8,000

Budgetary Entry

DR 4231 Unfilled Customer Orders With Advance - Transferred 10,000

CR 4195 Transfer of Obligated Balances 10,000

Proprietary Entry

None

T7. To record the transfer of Unfilled Customer Orders With Advance. (TC A291) (No SF 1151)

T3. To record the transfer of unobligated balances. (TC A250) (Accomplished via SF 1151). For USSGL Account 4170 

the authority type attribute is 'S' Spending Authority from Offsetting Collections.

T4. To record the transfer of other budgetary resources receivable. (TC A285) (Accomplished via SF 1151)

T5. To record the transfer of Unfilled Customer Orders Without Advance. (TC A287) (Accomplished via SF 1151)

T6. To record the transfer of Undelivered Orders - Obligations, Paid. (TC A289)(No SF 1151)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Budgetary Entry

None

Proprietary Entry

DR 5720 Financing Sources Transferred In Without Reimbursement 10,000

CR 2310 Advances From Others 10,000

Budgetary Entry

None

Proprietary Entry

DR 1310 Accounts Receivable 36,000

CR 5720 Financing Sources Transferred In 36,000

Without Reimbursement

Debit Credit

Budgetary

4170 13,000

4190 30,000

4195 14,000

4230 16,000 

4231 10,000

4233 24,000

4234 12,000

4450 43,000

4831 14,000

4832 8,000

4931 26,000

Total 105,000 105,000

Proprietary

1010 31,000

1310 36,000

1410 8,000

2110 26,000

2310 10,000

5720 34,000

5755 5,000

Total 75,000 75,000

T8. To record the transfer of liabilities. (TC D855) (No SF 1151)

Pre-Closing Trial Balance

T9. To record the transfer of accounts receivable. (TC D852) (No SF 1151)
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Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Closing Entries

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

 operations. (TC F228)

Proprietary Entry

DR 5720 Financing Sources Transferred In Without 

Reimbursement 34,000

DR 5755 Nonexpenditure Financing Sources - Transfers-In 5,000

CR 3310 Cumulative Results of Operations 39,000

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

Budgetary Entry

DR 4195 Transfer of Obligated Balances 14,000

DR 4201 Total Actual Resources - Collected 29,000

CR 4170 Transfers - Current-Year Authority 13,000

CR 4190 Transfers - Prior-Year Balances 30,000

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

 Unpaid (TC F218).

Budgetary Entry

DR 4931 Delivered Orders - Obligations Transferred, Unpaid 26,000

CR 4901 Delivered Orders - Obligations, Unpaid 26,000

C4. To record the closing of budgetary resources transferred to the corresponding USSGL resource

 account (TC F263R, F264R, F266R, F267R)

Budgetary Entry

DR 4221 Unfilled Customer Orders Without Advance 16,000

DR 4222 Unfilled Customer Orders With Advance 10,000

DR 4251 Reimbursements and Other Income Earned - Receivable 24,000

DR 4287 Other Federal Receivables 12,000

CR 4230 Unfilled Customer Orders Without 

Advance - Transferred 16,000

CR 4231 Unfilled Customer Orders With Advance

Advance - Transferred 10,000

CR 4233 Reimbursements Receivable - Transferred 24,000

CR 4234 Other Federal Receivables - Transferred 12,000

C5. To record the closing of Undelivered Orders - Obligations Transferred - Unpaid to unpaid unexpended 

 obligations (TC F226).

Budgetary Entry

DR 4831 Undelivered Orders - Obligations Transferred, Unpaid 14,000

CR 4801 Undelivered Orders - Obligations, Unpaid 14,000
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

C6. To record the closing of Undel Orders - Oblig Transferred - Prepaid/Advanced to prepaid/advanced unexpend

 obligations (TC F224).

Budgetary Entry

DR 4832 Undelivered Orders - Obligations Transferred,

Prepaid/Advanced 8,000

CR 4802 Undelivered Orders - Obligations, 

Prepaid/Advanced 8,000

Debit Credit

Budgetary

4201 29,000

4221 16,000

4222 10,000

4251 24,000

4287 12,000

4450 43,000

4801 14,000

4802 8,000

4901 26,000

Total 91,000 91,000

Proprietary

1010 31,000

1310 36,000

1410 8,000

2110 26,000

2310 10,000

3310 39,000

Total 75,000 75,000

Post-Closing Trial Balance
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Budgetary Resources

1. Budget authority: 

d. Net transfers, current year authority(+ or -) 4170E 13,000.00

2. Unobligated Balance:

b. Net transfers prior year balance, actual(+ or -) 4190E 30,000.00

3. Spending authority from offsetting collections (gross):

a. Earned:

1. Collected -

2. Receivable from federal source -

b. Change in unfilled customer orders:(+ or -)

1. Advance received -

2. Without advance from federal sources -

7. Total Budgetary Resources 43,000.00

Status of Budgetary Resources

8. Obligations incurred

b. Reimbursable

1. Category A -

10. Unobligated balance not available

d. Other 4450E 43,000.00

11. Total Status of Budgetary Resources 43,000.00

Relation of Obligation to Outlays

13. Obligated balance, transferred, net (+ or -) 4831E, -12,000.00

 4931E, 4230E, 4233E, 4234E

14. Obligated balance, net, end of period:

a. accounts receivable(-) 4233E, 4234E (24,000 + 12,000) -36,000.00

b. Unfilled customer orders(-):

1. Federal sources without advance 4230E -16,000.00

c. Undelivered orders(+) 4831E 14,000.00

d. Accounts Payable(+) 4931E 26,000.00

15. Outlays:

a. Disbursements(+) -

b. Collections(-) -

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

0 + 0 = 0 - 0 + 0 - 12,000 - (-12,000) 

0 = -12,000 + 12,000

0 = 0

SF133 Report On Budget Execution

This number is negative because 

accounts receivable and unfilled 

customer orders is greater than 

accounts payable and undelivered 

orders.

4831E 14,000

4931E 26,000

4230E (16,000)

4233E (24,000)

4234E (12,000)

 (12,000)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

USSGL 2108 Yearend Closing Statement

1 5 7 8 9 10 11

Treasury 

Appropriat

ion Fund 

Symbol

Postclosing 

Unexpended 

Balance

Reimburse. 

Earned and 

Refunds

Unfilled 

Customer 

Orders

Undelivered Orders 

and Contracts

Accounts 

Payable and 

Other Liabilities

Unobligated 

Balance

XXXXXXXX 31,000 36,000 16,000 14,000 26,000 43,000

1010 4233 E 4230 E 4831 E 4931 E 4450 E

4234 E

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

31,000 + 36,000 + 16,000 - 14,000 - 26,000 = 43,000

4233E 24,000

4234E 12,000

 36,000
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Obligations by Program Activity

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

Budgetary Resources Available for Obligation

2140 Unobligated balance carried forward, start of yr (+) 0

2200 New budget authority (gross) (sum 4000 to 6990) 13,000

2222 Unobligated balance transferred from other accounts (+) (4190E) 30,000

2390 Total budgetary resources available for obligation (+) (sum 21XX or 2199..2385) 43,000

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

2440 Unob bal CF, end of yr (+) (4450E) 43,000

New Budgetary Authority (Gross), Detail[1]

6800 Spending Authority from offsetting collections (cash) (+) 0

6810 Change in uncoll cust pyts from Fed sources (unexpired) 0

6862 Transferred from other accounts (+) (4170E "S") 13,000

6890 Spending authority from offsetting collections (total discretionary) (+) (sum 6800..6885) 13,000

Change in Obligated Balances

7240 Obligated balance, start of year (+) 0

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

7320 Total outlays (gross) (-) 0

7332 Obligated bal transferred from other accounts (+) (4831E, 4931E, 4230E, 4233E, 4234E) -12,000

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

7440 Obligated bal, end of year (+) (4221E, 4230TE, 4251E, 4233E, 4287E, 4234E, 4801E, -12,000

4831E, 4901E, 4931E)

OUTLAYS (GROSS), DETAIL

8700 Total outlays (gross) (+) (sum 8690..8698) 0

OFFSETS

Offsetting collections (cash) from:

8800 Federal sources (-) 0

8840 Non-Federal sources (-) 0

8845 Offsetting governmental collections (from non-Federal sources) (-) 0

8890 Total offsetting collections (cash) (-) (sum 8800..8845) 0

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

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 and 8800..8896) 13,000

9000 Outlays (net) (+) Calc (same as sum 8700 and 8800..8845) 0

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

Program and Financing Statement

Results from transfers-in of 

Spending Authority from 

Offsetting Collections.

See SF133, line 12

4221E 0

4230E (16,000)

4251E 0

4233E (24,000)

4287E 0

4234E (12,000)

4801E 0

4831E 14,000

4901E 0

4931E 26,000

 (12,000)
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Intragovernmental:

1 Fund balance with Treasury 1010E 31,000

6 Total Intragovernmental 31,000

9 Accounts receivable 1310E 36,000

14 Other 1410E 8,000

15 Total Assets 75,000

20 Accounts Payable 2110E 26,000

26 Other 2310E 10,000

27 Total Liabilities 36,000

29 Unexpended appropriations

30 Cumulative results of operations 3310E 39,000

31 Total Net Position 39,000

32 Total Net Position and Liabilities 75,000

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 

13 Less Exchange Revenue from Transferred Operations 

14 Net Cost of Transferred Operations

15 Net Cost 

Assets 

Liabilities

Net Position

Consolidated Balance Sheet

Program Costs

Statement of Net Cost
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In Entity

Cumulative Results 

of Ops.

Unexpend. 

Approp.

1. Beginning balances -

2. Prior period adjustments(+ or -)

3. Beginning balances, as adjusted - -

Budgetary Financing Sources:

10. Transfers in/out without reimbursements(+ or-) 5755E 5,000

Other Financing Sources

13. Transfers in/out without reimbursements(+ or -) 5720E 34,000

16. Total Financing Sources 39,000

17. Net Cost of Operations -

18. Ending Balances 39,000 

Resources Used to Finance Activities

1 Obligations Incurred -

2 Less: Spending Authority from offsetting collections &recoveries -

3 Obligations net of offsetting collections and recoveries -

5 Net obligations -

7 Transfers in/out without reimbursement (+/-) 5720E 34,000.00

10 Net other resources used to finance activities 34,000.00

11 Total resources used to finance activities 34,000.00

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

12 Change in budgetary resources obligated for good services and 

16 Other Resources or Adjustments to Net Obligations 5720E 34,000.00

17 Total resources used to finance items not part of the Net Cost of Operations 34,000.00

18 Total resources used to finance the Net Cost of Operations -

30 Net cost of Operations -

Statement of Financing

Statement of Changes in Net Position

Agrees with 

SF133, line 

8b1

Agrees with 

 SF133,

lines 3a, 3a2, 

3b1, 3b2

Agrees with 

Changes in Net 

Position, line 13
Effective FY 2004

Transfer of Spending Authority from Offsetting Collections with Obligations

Date 08/11/03

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Transfer In 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 - Appropriation Transfer 13,000.00 TAFS - Appropriation Transfer 13,000.00

4170 = 13,000

TAFS - Balance Transfer 18,000.00 TAFS - Balance Transfer 18,000.00

4190 = 30,000

4831 = 14,000

4931 = 26,000

4230 = (16,000)

4233 = (24,000)

4234 = (12,000)

AUTHORITY

Public Law - STAT.

 The above transfer is proper under the authority cited.

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

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

accounts.

(Date) (Approving Official)