GUIDE FOR BASIC ACCOUNTING AND REPORTING

ACCOUNTING FOR PARTIAL CANCELLATION – NO-YEAR TAFS WITH “DEFIN

AUTHORITY

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION 

GOVERNMENT WIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Version 

Number

Date Description of Change E

USS

1.0 12/2010 Updated account titles and numbers, and crosswalks based on 

USSGL TFM Supplement T/L S2-10-02. Updated references made from OMB Circular No. A-11, Modified formatting. 

USSGL TFM S

2.0 12/2015 Update USSGL Account 435100 and incorporate Year End 

ATM process for Fiscal Year 2016 as it relates to Partial Cancellation in a No-Year TAFS with Definite Authority. 

Note: This scenario uses T/L S2 15-01 June 2015, Revised by Bulletin No. 2015 -10 (Part 2). 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

3 of 45 IRC Handout 12/

Background This scenario illustrates the partial cancellation in a single TAFS with two programs, with delivered and un-delNo-Year appropriation with “definite authority”. It includes USSGL accounts 809100, “Partial or Early Cance

and 809200, “Offset for Partial or Early Cancellation of Authority”. 

"Legitimately incurred obligations that have not been disbursed (i.e. paid) at the time a TAFS is canceled cann

from the canceled obligated or unobligated balances of the canceled TAFS”.

“After a TAFS is canceled, any obligations or adjustments to obligations that would have been properly chargebe disbursed from an unexpired TAFS that is available for obligation for the same purpose as the closed TAFS...A-11, Section 130.14, dated July 2010. (See cite for specific provisions)Per TFM Volume I Bulletin No. 2015-07 “Yearend Closing”, “If an agency must liquidate obligations after an closed, it may use up to one percent of its current appropriation by reporting an SOT for the current TAFS usinDISBCA [formerly subclass (46)]. OMB provides guidance in OMB Circular No. A-11, Section 130.14, on liqafter an account has been closed. Agencies deposit collections received after an account has been closed in misaccount 3200, “Collections of Receivables From Canceled Accounts”. Proposed Changes: Account Title: Partial or Early Cancellation of Authority With a U.S. Treasury Warrant Proposed Account Title: Partial or Early Cancellation of Authority Account Number: 435100 Normal Balance: Credit Definition: The amount of annual, multi-year, or no-year appropriation authority that is canceled early by admdefinite account or by early cancellation of the entire appropriation. Justification: This activity will no longer be accomplished with a U.S. Treasury Warrant. This activity will floEnd Module in ATM. The transaction in ATM will generate a year end BETC. The proposed year end BETC Warrant Year End Partial. 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary411900 Other Appropriation Realized 420100 Total Actual Resources - Collected 435100 Partial or Early Cancellation of Authority 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments - Realized Resources 480100 Undelivered Orders – Obligations, Unpaid 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders – Obligations, Recoveries490100 Delivered Orders – Obligations, Unpaid 490200 Delivered Order – Obligations, Paid Proprietary101000 Fund Balance With Treasury 211000 Accounts Payable 296000 Accounts Payable from Canceled Appropriations 310000 Unexpended Appropriations - Cumulative 310100 Unexpended Appropriations – Appropriations Received 310600 Unexpended Appropriations - Adjustments 310700 Unexpended Appropriations – Used 331000 Cumulative Results of Operations 570000 Expended Appropriations 610000 Operating Expenses/Program Costs Memorandum 809100 Partial or Early Cancellation of Authority 809200 Offset for Partial or Early Cancellation of Authority 

*For Account Definitions please refer to the USSGL TFM Section II. Note: A beginning trial balance is not applicable in this scenario. 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Illustrative TransactionsYear 1 1. To record a current year appropriation (Program A $7,000, Program B $1,000). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry

7,000 

7,000 

1,0

411900 Other Appropriation Realized 445000 Unapportioned Authority Proprietary Entry 101000 Fund Balance With Treasury 7,000 1,0 310100 Unexpended Appropriations – Appropriations Received 7,000 

2. To record budgetary authority apportioned by the Office of Management and Budget and available for allotm

Program A Pr

USSGL Debit Credit Debit Budgetary Entry445000 Unapportioned Authority 7,000 1,0 451000 Apportionments 7,000 Proprietary Entry None 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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3. To record the allotment of authority. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry451000 Apportionments 7,000 1,0 461000 Allotments – Realized Resources 7,000 Proprietary Entry None 

Or should we revise A104 to reflect the warrant receivable? If yes, see Appendix A. 

4. To record current year undelivered orders without an advance (Program A and B). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry461000 Allotments – Realized Resources 7,000 1,0 480100 Undelivered Orders – Obligations, Unpaid 7,000 Proprietary Entry None 

5. To record the delivery of goods and services and to accrue a liability (Program A). 

Program A P

USSGL Debit Credit Debit Budgetary Entry

5,000 

5,000 

N

480100 Undelivered Orders – Obligations, Unpaid 490100 Delivered Orders – Obligations, UnpaidProprietary Entry 610000 Operating Expenses/Program Costs 5,000  211000 Accounts Payable 5,000
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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6. To record appropriations used (Program A). 

Program A P

USSGL Debit Credit Debit Budgetary Entry NNone Proprietary Entry 310700 Unexpended Appropriations – Used 5,000  570000 Expended Appropriations 5,000

7. To record the partial payment of the account payable on a confirmed disbursement schedule (Program A). 

Program A P

USSGL Debit Credit Debit Budgetary Entry N490100 Delivered Orders – Obligations, Unpaid 4,920 490200 Delivered Orders – Obligations, Paid 4,920Proprietary Entry211000 Accounts Payable 4,920 101000 Fund Balance With Treasury 4,920
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Pre-Closing Adjusted Trial Balance – Year 1

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary411900 Other Appropriation Realized 7,000 1,000 445000 Unapportioned Authority - - 451000 Apportionments - - 461000 Allotments – Realized Resources - - 480100 Undelivered Orders – Obligations, Unpaid 2,000 1,000 490100 Delivered Orders – Obligations, Unpaid 80 - 490200 Delivered Orders – Obligations, Paid 4,920 - Total 7,000 7,000 1,000 1,000 Proprietary101000 Fund Balance With Treasury 2,080 1,000 211000 Accounts Payable 80 - 310100 Unexpended Appropriations – Appropriations Received 7,000 1,000 310700 Unexpended Appropriations – Used 5,000 - 570000 Expended Appropriations 5,000 - 610000 Operating Expenses/Program Costs 5,000 - Total 12,080 12,080 1,000 1,000 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Closing Entries – Year 1C1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

Program A P

USSGL Debit Credit Debit Budgetary Entry420100 Total Actual Resources – Collected  411900 Other Appropriation Realized 

7,000 

7,000 

1,0

Proprietary Entry  None

C2. To close paid delivered orders to actual resources. 

Program A P

USSGL Debit Credit Debit Budgetary Entry N490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources - Collected 

4,920 

4,920 

Proprietary Entry  None 

C3. To close revenue, and expense and other financing source accounts to cumulative results of operations. 

Program A P

USSGL Debit Credit Debit Budgetary Entry NNone Proprietary Entry 331000 Cumulative Results of Operations 5,000 

610000 Operating Expenses/Program Costs 5,000

570000 Expended Appropriations 5,000 

331000 Cumulative Results of Operations 5,000
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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C4. To record closing of fiscal-year activity to unexpended appropriations. 

Program A P

USSGL Debit Credit Debit Budgetary EntryNone Proprietary Entry 310000 Unexpended Appropriations – Cumulative 5,000  310700 Unexpended Appropriations – Used 5,000310100 Unexpended Appropriations – Appropriations Received 7,000 1,0 310000 Unexpended Appropriations – Cumulative 7,000 

Post-Closing Trial Balance – Year 1

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary420100 Total Actual Resources - Collected 2,080 1,000 480100 Undelivered Orders – Obligations, Unpaid 2,000 1,000 490100 Delivered Orders – Obligations, Unpaid 80 - Total 2,080 2,080 1,000 1,000 Proprietary101000 Fund Balance With Treasury 2,080 1,000 211000 Accounts Payable 80 ‐ 310000 Unexpended Appropriations - Cumulative 2,000 1,000 Total 2,080 2,080 1,000 1,000 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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External Reports – Year 1

STATEMENT OF BUDGETARY RESOURCES 

Budgetary Resources:

1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources 

Status of Budgetary Resources:

2190 Obligations incurred (480100E, 490100E, 490200 E) 2500 Total budgetary resources 

Change in obligated balance Unpaid obligations: 

3012 Obligations incurred (480100E, 490100E, 490200E) 3020 Outlays (gross) (-) (490200E) 3050 Unpaid obligations, end of year (480100E, 490100E) 

Memorandum (non-add) entries 

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

Budget Authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) 4180 Budget authority, net (total) (discretionary and mandatory) 4185 Outlays, gross (discretionary and mandatory) (490200E) 4190 Outlays, net (total) (discretionary and mandatory) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P) 

SF 

BUDGETARY RESOURCESAll accounts: 

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

Budget authority: Appropriations: Discretionary: 

1100 Appropriation (411900E) 1160 Appropriations, discretionary (total) 1900 Budget authority (total) 1910 Total budgetary resources 1930 Total budgetary resources available 

STATUS OF BUDGETARY RESOURCES

Obligations incurred: 

Direct: 

2001 Category A (by quarter) (480100E, 490100E, 490200E) 2004 Direct obligations (total) 2190 Obligations incurred 2500 Total budgetary resources 

Memorandum (non-add) entries:

2501 Subject to apportionment (480100E, 490100E, 490200E) 

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 

3010 Obligations incurred, unexpired accounts (480100E, 490100E, 490200E) 3020 Outlays (gross) (-) (490200E) 3050 Unpaid obligations, end of year (480100E, 490100E) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P)

Memorandum (non-add) entries: 

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

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays:

4000 Budget authority, gross 4010 Outlays from new discretionary authority (490200E) 4020 Outlays, gross (total) 4070 Budget authority, net (discretionary) 4080 Outlays, net (discretionary) 

Budget authority and outlays, net (total): 

4180 Budget authority, net (total) 4190 Outlays, net (total) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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BALANCE SHEET 

Assets Intragovernmental 

1. Fund Balance with Treasury (101000E) 6. Total Intragovernmental (calc.) 15. Total Assets (calc.) 

 Liabilities 

21. Accounts Payable (211000E) 28. Total Liabilities (calc.) 

 Net position: 

31. Unexpended Appropriations – All Other Funds (310100E, 310700E) 33. Cumulative Results of Operations – All Other Funds (570000E, 610000E) 35. Total Net position – All Other Funds (calc.) 36. Total Net Position (calc.) 37. Total liabilities and Net Position (calc.) 

STATEMENT OF NET COST

Gross Program Costs: 

 Program A: 1. Gross costs (610000E) 3. Net program costs (calc. 1-2) 5. Net program costs including Assumption changes: (calc. 3+4) 8. Net Cost of Operations 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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STATEMENT OF CHANGES IN NET POSITION 

Earmarked

Funds 

Cumulative Results of Operations:Budgetary Financing Sources:

5. Appropriations Used (570000E) 14. Total Financing Sources 15. Net Cost of Operations 16. Net Change (calc. 14-15) 17. Cumulative Results of Operations (calc. 3+16) 

Unexpended Appropriations:Budgetary Financing Sources:

21. Appropriations Received (310100E) 24. Appropriations Used (310700E) 25. Total Budgetary Financing Sources (calc. 21..24) 26. Total Unexpended Appropriations (calc. 20 + 25) 27. Net Position (calc. 17 + 26) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Illustrative Transactions – Year 2 

1. To record a current year appropriation (Program A $1,000 Program B 6,000). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry

1,000 

1,000 

6,00

411900 Other Appropriation Realized 445000 Unapportioned Authority Proprietary Entry 101000 Fund Balance With Treasury 1,000 6,00 310100 Unexpended Appropriations – Appropriations Received 1,000 

2. To record budgetary authority apportioned by the Office of Management and Budget and available for allotm

Program A Pr

USSGL Debit Credit Debit Budgetary Entry445000 Unapportioned Authority 1,000 6,00 451000 Apportionments 1,000 Proprietary Entry None 

3. To record the allotment of authority. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry451000 Apportionments 1,000 6,00 461000 Allotments – Realized Resources 1,000 Proprietary Entry None 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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4. To record current year undelivered orders unpaid without an advance (Program B). 

Program A Pro

USSGL Debit Credit Debit Budgetary Entry461000 Allotments – Realized Resources  480100 Undelivered Orders – Obligations, Unpaid 

N/A N/A 

6,00

Proprietary Entry None

Part of the budgetary resources (Program A) is canceled and the funds are withdrawn. The following entries illutransactions. 5. To record the cancellation of a valid obligation and account payable in the “canceling appropriation”. Dep

document, the Federal government may still be obligated to pay this account upon receipt of a valid bill. The sca liability. (Program A). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry

80 

80 

N/A 

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries  445000 Unapportioned Authority 

 

Proprietary Entry 211000 Accounts Payable 80  610000 Operating Expenses/Program Costs 80
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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6. To reverse appropriations used (Program A). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry N/A None Proprietary Entry 570000 Expended Appropriations 80  310700 Unexpended Appropriations - Used 80

7. To record a downward adjustment to unpaid prior-year undelivered orders (Program A). 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders –  Obligations, Recoveries  445000 Unapportioned Authority

2,000 

2,000

N/A 

Proprietary Entry None
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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8. To record the cancellation of authority not previously expired and to withdraw funds (Program A). If the par

no-year appropriation with the Definite Flag attribute, it will flow through the Year End Module in ATM. Th

will generate a year end BETC. The proposed year end BETC is SWYEP Surplus Warrant Year End Partial. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry445000 Unapportioned Authority 461000 Allotments – Realized Resources  435100 Partial or Early Cancellation of Authority 

2,080 1,000 

3,080 

N/A 

Proprietary Entry 310600 Unexpended Appropriations - Adjustments 3,080 101000 Fund Balance With Treasury 3,080

9. To reinstate “canceled payable” in canceled program. OMB Circular No. A-11 (2015) requires agencies to 

ledger control for obligations to prevent both overpayment and over-obligation related to canceled appropriat“Antideficiency Act provisions continue to apply to canceled TAFSs”. 

Program A Pr

USSGL Debit Credit Debit Budgetary EntryNone Proprietary Entry 680000 Future Funded Expenses  296000 Accounts Payable from Canceled Appropriations 

80 

80 

N/A 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Pre-Closing Adjusted Trial Balance – Year 2

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary411900 Other Appropriation Realized 1,000 6,000 420100 Total Actual Resources Collected 2,080 1,000 435100 Partial or Early Cancellation of Authority 3,080 ‐  445000 Unapportioned Authority ‐ ‐ 451000 Apportionments ‐ ‐ 461000 Allotments – Realized Resources ‐ ‐ 480100 Undelivered Orders – Obligations, Unpaid 2,000 7,000 487100 Downward Adjustments of Prior-Year  Unpaid Undelivered Orders – Obligations, Recoveries 2,000 ‐  490100 Delivered Orders – Obligations, Unpaid 80 ‐ 497100 Downward Adjustments of Prior-Year  Unpaid Delivered Orders – Obligations, Recoveries 80 - Total 5,160 5,160 7,000 7,000 Proprietary101000 Fund Balance With Treasury ‐ 7,000 211000 Accounts Payable ‐ - 296000 Accounts Payable from Canceled  Appropriations 80 - 310000 Unexpended Appropriations - Cumulative 2,000 1,000 310100 Unexpended Appropriations – Appropriations  Received 1,000 6,000 310600 Unexpended Appropriations – Adjustments 3,080 - 310700 Unexpended Appropriations - Used 80 - 570000 Expended Appropriations 80 - 610000 Operating Expenses/Program Costs 80 - 680000 Future Funded Expenses 80 - Total 3,240 3,240 7,000 7,000 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Closing Entries – Year 2C1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry420100 Total Actual Resources – Collected  411900 Other Appropriation Realized 

1,000 

1,000 

6,00

Proprietary Entry None 

C2. To record the closing of downward adjustments and transfers to undelivered orders – obligations, unpaid. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry N/A 480100 Undelivered Orders – Obligations, Unpaid  487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders –  Obligations, Recoveries 

2,000 

2,000 

Proprietary Entry None 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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C3. To record the closing of downward adjustments and transfers to delivered orders – obligations, unpaid. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry N/A 490100 Delivered Orders – Obligations, Unpaid  497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders –  Obligations, Recoveries 

80 

80 

Proprietary Entry None 

C4. To close revenue, expense and other financing source accounts to cumulative results of operations. 

Program A Pr

USSGL Debit Credit Debit Budgetary Entry N/A None Proprietary Entry 331000 Cumulative Results of Operations 80 

570000 Expended Appropriations 80 

331000 Cumulative Results of Operations 80 

680000 Future Funded Expenses 80 

610000 Operating Expenses/Program Costs 80 

331000 Cumulative Results of Operations 80 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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C5. To record closing of fiscal-year activity to unexpended appropriations. 

Program A P

USSGL Debit Credit Debit Budgetary EntryNoneProprietary Entry 310000 Unexpended Appropriations – Cumulative 3,080  310600 Unexpended Appropriations – Adjustments 3,080310100 Unexpended Appropriations – Appropriations Received 1,000 6,0 310000 Unexpended Appropriations – Cumulative 1,000 310700 Unexpended Appropriations – Used 80  310000 Unexpended Appropriations - Cumulative 80

C6. To record the closing of canceled authority for partial cancellations. 

Program A P

USSGL Debit Credit Debit Budgetary Entry N435100 Partial or Early Cancellation of Authority 3,080  420100 Total Actual Resources - Collected 3,080 Proprietary Entry None 

C7. To reclassify Canceled Authority, for partial cancellations only, to memorandum accounts. 

Program A P

USSGL Debit Credit Debit Budgetary Entry NNone Proprietary Entry 809200 Offset for Partial or Early Cancellation of Authority 3,080 809100 Partial or Early Cancellation of Authority 3,080
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Post-Closing Trial Balance – Year 2

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary420100 Total Actual Resources - Collected 7,000 480100 Undelivered Orders – Obligations, Unpaid - 7,000 Total - - 7,000 7,000 Proprietary101000 Fund Balance With Treasury ‐ 7,000 296000 Accounts Payable from Canceled  Appropriations 80 - 310000 Unexpended Appropriations - Cumulative ‐ 7,000 331000 Cumulative Results of Operations 80 - Total 80 80 7,000 7,000 Memorandum809100 Partial or Early Cancellation of Authority 3,080 ‐  809200 Offset for Partial or Early Cancellation of  Authority 

3,080 - 

Total 3,080 3,080 - - 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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External Reports – Year 2

STATEMENT OF BUDGETARY RESOURCES 

Budgetary Resources:

1000 Unobligated balance brought forward, Oct 1 (420100B, 480100B, 490100B) 1021 Recoveries of prior year unpaid obligations (487100E 497100E) 1043 Other changes in unobligated balance (+ or -) (435100E) 1051 Unobligated balance from prior year budget authority, net 1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources 

Status of Budgetary Resources:

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

Unobligated balance, end of year:

2500 Total budgetary resources 

Change in obligated balance Unpaid obligations: 

3000 Unpaid obligations, brought forward, Oct 1 (480100B, 490100B) 3012 Obligations incurred (480100E-B, 490100E-B) 3042 Recoveries of prior year unpaid obligations (-) (487100E, 497100E) 3050 Unpaid obligations, end of year (480100E, 487100E, 490100E, 497100E) 

Memorandum (non-add) entries 

3100 Obligated balance, start of the year (+ or -) 3200 Obligated balance, end of year (+ or -) 

Budget Authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) 4180 Budget authority, net (total) (discretionary and mandatory) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P)

SF 

BUDGETARY RESOURCESAll accounts: 

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

Unobligated balance: 

1000 Unobligated balance brought forward, Oct 1 (420100B, 480100B, 490100B) 1021 Recoveries of prior year unpaid obligations (487100E, 497100E) 1029 Other balances withdrawn to Treasury (-) (435100E) 1050 Unobligated balance (total) 

Budget authority: Appropriations: Discretionary: 

1100 Appropriation (411900E) 1160 Appropriations, discretionary (total) 1900 Budget authority (total) 1910 Total budgetary resources 1930 Total budgetary resources available 

STATUS OF BUDGETARY RESOURCES

Obligations incurred: 

Direct: 

2001 Category A (by quarter) (480100E-B, 490100E-B) 2004 Direct obligations (total) 2190 Obligations incurred 2500 Total budgetary resources 

Memorandum (non-add) entries:

2501 Subject to apportionment (480100E-B, 490100E-B) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P)

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 

3000 Unpaid obligations, brought forward, Oct 1 (480100B, 490100B) 3010 Obligations incurred, unexpired accounts (480100E-B, 490100E-B) 3040 Recoveries of prior year unpaid obligations, unexpired accounts (-) (487100E, 497100E) 3050 Unpaid obligations, end of year (480100E, 487100E, 490100E, 497100E) 

Memorandum (non-add) entries: 

3100 Obligated balance, start of year (+ or -) 3200 Obligated balance, end of year (+ or -) 

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays:

4000 Budget authority, gross 

Offsets against gross budget authority and outlays: 

4070 Budget authority, net (discretionary) 

Budget authority and outlays, net (total): 

4180 Budget authority, net (total) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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BALANCE SHEET

 Assets: Intragovernmental:1. Fund balance with Treasury (101000E) 6. Total Intragovernmental (calc.) 15. Total assets (calc.) 

Liabilities:

21. Accounts payable (296000E) 28. Total Liabilities (calc.) 

Net position:

31. Unexpended appropriations – other funds (310000B, 310100E, 310600E, 310700E) 33. Cumulative results of operations – other funds (570000E, 510000E, 680000E) 34. Total net position 35. Total liabilities and net position 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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STATEMENT OF CHANGES IN NET POSITION

Earmarked

Funds 

Cumulative Results of Operations:Budgetary Financing Sources:

5. Appropriations Used (570000E) 14. Total Financing Sources 15. Net Cost of Operations 

 16. Net Change 

17. Cumulative Results of Operations 

Unexpended Appropriations:

18. Beginning Balance (310000B)20. Beginning Balance, as adjusted

Budgetary Financing Sources:

21. Appropriations Received (310100E)23. Other Adjustments (310600)24. Appropriations Used (310700E) 25. Total Budgetary Financing Sources 26. Total Unexpended Appropriations 27. Net Position 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

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Illustrative Transactions – Year 3 

1. To record a current year appropriation (Program A 8,000, Program B 0). 

Program A Program B

USSGL Debit Credit Debit Budgetary

8,000 

8,000 

N/A 

411900 Other Appropriation Realized 445000 Unapportioned Authority Proprietary 101000 Fund Balance With Treasury 8,000 310100 Unexpended Appropriations – Appropriations Received 8,000

2. To record budgetary authority apportioned by the Office of Management and Budget and available for allotm

Program A Program B

USSGL Debit Credit Debit Budgetary N/A 445000 Unapportioned Authority 8,000 451000 Apportionments 8,000Proprietary None 

3. To record the allotment of authority. 

Program A Program B

USSGL Debit Credit Debit Budgetary N/A 451000 Apportionments 8,000 461000 Allotments – Realized Resources 8,000Proprietary None 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

31 of 45 IRC Handout 12/

4.To record current year undelivered orders unpaid without an advance (Program A). 

Program A Program B

USSGL Debit Credit Debit Budgetary461000 Allotments – Realized Resources  480100 Undelivered Orders – Obligations, Unpaid Proprietary  No entry 

7,920 

7,920 

N/A 

5-6. The agency prepares to pay the outstanding payable in Program A from previous year. Remove the “cance

Program A and re-establish the account payable in the current year. Reduce the canceled authority in ProgCircular No. A-11 (Section 130.14) limits payments of obligations against canceled TAFSs from unexpired to 1% of the appropriation in the unexpired TAFS. In this example, the 1% limit is reached by paying this s

5. To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a cance

Program A Program 

USSGL Debit Credit Debit Budgetary N/A 461000 Allotments – Realized Resources 80  490100 Delivered Orders – Obligations, Unpaid 80 Proprietary 610000 Operating Expense/Program Costs 80  211000 Accounts Payable 80 

MC Notes, we cannot use D145 because the amount that was cancelled is now in the memo account 809100. We cannot a

since the Memo TC only includes Memo USSGL accounts. We will need to add a new TC for 2960/6800 with an also post to E204. W

differently see Appendix B.
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

32 of 45 IRC Handout 12/

6. To reestablish obligation and reduce Memorandum account 809100 in Program A. 

Program A Program 

USSGL Debit Credit Debit Budgetary N/A None Proprietary 296000 Accounts Payable From Canceled Appropriations 80  680000 Future Funded Expense 80

MC Notes, we cannot use D145 because the amount that was cancelled is now in the memo account 809100. We cannot a

since the Memo TC only includes Memo USSGL accounts. We will need to add a new TC for 2960/6800 with an also post to E204. W

differently see Appendix B.

7. To record appropriations used. 

Program A Program 

USSGL Debit Credit Debit Budgetary N/A None Proprietary 310700 Unexpended Appropriations – Used 80 570000 Expended Appropriations 80

MC Notes, we cannot use D145 because the amount that was cancelled is now in the memo account 809100. We cannot a

since the Memo TC only includes Memo USSGL accounts. We will need to add a new TC for 2960/6800 with an also post to E204. W

differently see Appendix B.
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

33 of 45 IRC Handout 12/

8. To reduce Memorandum account 809100 in Program A. 

Program A Program 

USSGL Debit Credit Debit Memorandum N/A 809100 Partial or Early Cancellation of Authority 80  809200 Offset for Partial or Early Cancellation of 80

MC Notes, we cannot use D145 because the amount that was cancelled is now in the memo account 809100. We cannot a

since the Memo TC only includes Memo USSGL accounts. We will need to add a new TC for 2960/6800 with an also post to E204. W

differently see Appendix B.

9. To record the payment of the account payable on a confirmed disbursement schedule (Program A). 

Program A Program 

USSGL Debit Credit Debit Budgetary

80 

80

N/A 

490100 Delivered Orders – Obligations, Unpaid 490200 Delivered Orders – Obligations, PaidProprietary211000 Accounts Payable 80 101000 Fund Balance With Treasury 80
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

34 of 45 IRC Handout 12/

Pre-Closing Adjusted Trial Balance – Year 3

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary411900 Other Appropriation Realized 8,000 - 420100 Total Actual Resources Collected - 7,000 445000 Unapportioned Authority - - 451000 Apportionments - - 461000 Allotments – Realized Resources - - 480100 Undelivered Orders – Obligations, Unpaid 7,920 7,000 490200 Delivered Orders – Obligations, Paid 80 - Total 8,000 8,000 7,000 7,000 Proprietary101000 Fund Balance With Treasury 7,920 7,000 211000 Accounts Payable - ‐ 296000 Accounts Payable From Canceled Appropriations - 

‐  

310000 Unexpended Appropriations - Cumulative - 7,000 310100 Unexpended Appropriations – Appropriations Received 8,000 

‐  

310700 Unexpended Appropriations – Used 80 ‐ 331000 Cumulative Results of Operations 80 ‐ 570000 Expended Appropriations 80 ‐ 610000 Operating Expenses/Program Costs 80 ‐ 680000 Future Funded Expenses 80 ‐ Total 8,160 8,160 7,000 7,000 Memorandum809100 Partial or Early Cancellation of Authority 3,000 ‐ 809200 Offset for Partial or Early Cancellation of  Authority 3,000 

‐ 

Total 3,000 3,000 - - 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

35 of 45 IRC Handout 12/

Closing Entries – Year 3C1. To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

Program A Program 

USSGL Debit Credit Debit Budgetary N/A 420100 Total Actual Resources – Collected  411900 Other Appropriation Realized 

8,000 

8,000 

ProprietaryNone 

C2. To record the closing of paid delivered orders to total actual resources. 

Program A Program 

USSGL Debit Credit Debit Budgetary N/A 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources – Collected 

80 

80 

ProprietaryNone
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

36 of 45 IRC Handout 12/

C3. To close revenue, expense and other financing source accounts to cumulative results of operations. 

Program A Program B 

USSGL Debit Credit Debit Budgetary N/A NoneProprietary570000 Expended Appropriations 80 

331000 Cumulative Results of Operations 80

680000 Future Funded Expenses  331000 Cumulative Results of Operations 331000 Cumulative Results of Operations  610000 Operating Expense/Program Costs 

80 80 

80 80 

C4. To record closing of fiscal-year activity to unexpended appropriations. 

Program A Program B 

USSGL Debit Credit Debit Budgetary N/A None Proprietary310100 Unexpended Appropriations – Appropriations Received  310000 Unexpended Appropriations – Cumulative 

8,000 

8,000 

310000 Unexpended Appropriations – Cumulative 80  310700 Unexpended Appropriations – Used 80
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

37 of 45 IRC Handout 12/

Post-Closing Trial Balance – Year 3

Program A Program B 

USSGL Debit Credit Debit Credit Budgetary420100 Total Actual Resources Collected 7,920 7,000 480100 Undelivered Orders – Obligations Unpaid 7,920 7,000 Total 7,920 7,920 7,000 7,000 Proprietary101000 Fund Balance With Treasury 7,920 7,000 310000 Unexpended Appropriations - Cumulative 7,920 7,000 331000 Cumulative Results of Operations - - Total 7,920 7,920 7,000 7,000 Memorandum 809100 Partial or Early Cancellation of Authority 3,000 ‐  809200 Offset for Partial or Early Cancellation of 

 Authority 3,000 

‐ 

Total 3,000 3,000 - - 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

38 of 45 IRC Handout 12/

External Reports – Year 3

STATEMENT OF BUDGETARY RESOURCES

Budgetary Resources:

1000 Unobligated balance brought forward, Oct 1 (420100B, 480100B) 1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources 

Status of Budgetary Resources:

2190 Obligations incurred (480100E-B, 490200E) 2500 Total budgetary resources 

Change in obligated balance Unpaid obligations: 

3000 Unpaid obligations, brought forward, Oct 1 (480100B) 3012 Obligations incurred (480100E-B, 490200E) 3020 Outlays (gross) (-) (490200E) 3050 Unpaid obligations, end of year (480100E) 

Memorandum (non-add) entries 

3100 Obligated balance, start of the year (+ or -) 3200 Obligated balance, end of year (+ or -) 

Budget Authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) 4180 Budget authority, net (total) (discretionary and mandatory) 4185 Outlays, gross (discretionary and mandatory) 4190 Outlays, net (total) (discretionary and mandatory) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

39 of 45 IRC Handout 12/

SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P) Year

SF 

BUDGETARY RESOURCESAll accounts: 

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

Unobligated balance: 

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

Budget authority: Appropriations: Discretionary: 

1100 Appropriation (411900E) 1160 Appropriations, discretionary (total) 1900 Budget authority (total) 1910 Total budgetary resources 1930 Total budgetary resources available 

STATUS OF BUDGETARY RESOURCES

Obligations incurred: 

Direct: 

2001 Category A (by quarter) (480100E-B, 490200E) 2004 Direct obligations (total) 2190 Obligations incurred 2500 Total budgetary resources 

Memorandum (non-add) entries: 

2501 Subject to apportionment (480100E-B, 490200E) 

CHANGE IN OBLIGATED BALANCE Unpaid obligations: 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

40 of 45 IRC Handout 12/

SF 133: Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule (Schedule P) Year

3000 Unpaid obligations, brought forward, Oct 1 (480100B) 3010 Obligations incurred, unexpired accounts (480100E-B, 490200E) 3020 Outlays (gross) (-) (490200E) 3050 Unpaid obligations, end of year (480100E) 

Memorandum (non-add) entries: 

3100 Obligated balance, start of year (+ or -) 3200 Obligated balance, end of year (+ or -) 

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays:

4000 Budget authority, gross 4010 Outlays from new discretionary authority (490200E) 4020 Outlays, gross (total) 

Offsets against gross budget authority and outlays: 

4070 Budget authority, net (discretionary) 4080 Outlays, net (discretionary) 

Budget authority and outlays, net (total): 

4180 Budget authority, net (total) 4190 Outlays, net (total) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

41 of 45 IRC Handout 12/

Balance Sheet

Assets

 Intragovernmental:1. Fund balance with Treasury (101000E) 15. Total assets 

Net position:

31. Unexpended appropriations – other funds (310000B, 310100E) 33. Cumulative results of operations – other funds (331000B, 610000E, 680000E) 34. Total net position 35. Total liabilities and net position 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

42 of 45 IRC Handout 12/

Statement of Changes in Net Position

Earmarked 

Funds 

 Cumulative Results of Operations:

1. Beginning Balances (331000B) 3. Beginning Balances, as Adjusted 14. Total Financing Sources 15. Net Cost of Operations 16. Net Change (14-15) 17. Cumulative Results of Operations (3+16) 

Unexpended Appropriations:

18. Beginning Balance (310000B) 20. Beginning Balance, as adjusted 

Budgetary Financing Sources:

21. Appropriations Received (310100E) 25. Total Budgetary FinancingSources (21..24) 26. Total Unexpended Appropriations (20+25) 27. Net Position (17-26) 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

43 of 45 IRC Handout 12/

Appendix A: Account Title: Fund Balance With Treasury Under a Continuing Resolution Proposed Account Title: Fund Balance With Treasury While Awaiting a Warrant Account Number: 109000 Normal Balance: Debit Definition: The amount equal to the funding provided under a continuing resolution and apportioned in accordance with O

and Budget's automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual appropriation act, twhile awaiting a warrant to be issued for an appropriation by the U. S. Department of the Treasury's Bureau of the Fiscal this account will adjust to zero when the U.S. Department of the Treasury's Bureau of Fiscal Service issues a warrant and yearend. This account does not close at yearend. Justification: Update the title to distinguish that this account is not only for use when an Agency has a Continuing Resol

A104 To record the enactment of appropriations.  Comment: If appropriations were anticipated, credit USSGL account 412000. For anticipated appropriations

Use USSGL account 462000 for appropriations exempt from apportionment. Debit USSGL account 109000, while await

for an appropriation by the U. S. Department of the Treasury's Bureau of the Fiscal Service. This transaction is not recordrevolving trust funds unless amounts are appropriated from the General Fund of the Treasury via Treasury Appropriation 

Budgetary Entry 

Debit 411100 Debt Liquidation Appropriations Debit 411200 Liquidation of Deficiency - Appropriations Debit 411500 Loan Subsidy Appropriation Debit 411600 Debt Forgiveness Appropriation Debit 411700 Loan Administrative Expense Appropriation Debit 411800 Reestimated Loan Subsidy Appropriation Debit 411900 Other Appropriations Realized  Credit 412000 Anticipated Indefinite Appropriations  Credit 445000 Unapportioned Authority  Credit 462000 Unobligated Funds Exempt From Apportionment 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

44 of 45 IRC Handout 12/

Proprietary Entry 

Debit 101000 Fund Balance With Treasury Debit 109000 Fund Balance with Treasury While Awaiting for a Warrant

Credit 310100 Unexpended Appropriations ‐ Appropriations Received

Appendix B:

3A. To reestablish the obligation.

Program A Program B 

USSGL Debit Credit Debit CBudgetary461000 Allotments – Realized Resources 490100 Delivered Orders – Obligations, Unpaid Proprietary 610000 Operating Expense/Program Costs 211000 Accounts Payable 310700 Unexpended Appropriations – Used 570000 Expended Appropriations 

80 80 80 

80 80 80 

N/A 
Accounting For Partial Cancellation – No-Year TAFS with “Definite” 

Authority

45 of 45 IRC Handout 12/

3B. To reduce the canceled authority in Program A.

Program A Program B 

USSGL Debit Credit Debit CBudgetaryNone Proprietary 296000 Accounts Payable From Canceled Appropriations  680000 Future Funded Expense Memorandum 809100 Partial or Early Cancellation of Authority  809200 Offset for Partial or Early Cancellation of Authority 

80 80 

80 80 

N/A 

For reference D145: D145 To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid bill. The budge

balance of authority that remained upon cancellation. Comment: Simultaneously post USSGL TC-B412 in an unexpired appropriation that is available for the same purpose See Office of Management and Budget Circular No. A-11 for additional guidance. Reference: USSGL implementation guidance; Canceled Payables Budgetary Entry 

Debit 435000 Canceled Authority  Credit 420800 Adjustment to Total Resources - Disposition of Canceled Payables Proprietary Entry Debit 296000 Accounts Payable From Canceled Appropriations  Credit 680000 Future Funded Expenses