Page 1 of 53

Spectrum Auctions Program

Federal Communications Commission

(Effective Fiscal 2021)

GENERAL LEDGER ADVISORY BRANCH

GOVERNMENT-WIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Page 2 of 53

Version 

Number Date Description of Change EffectiveUSSGL TFM

1.0 May 2017 Original version of the document. Bulletin No. 2017-06

2.0 December 

2019

Update original document to include footnotes to Transactions 4 

and 10b to document the practice of netting the proceeds for a 

bidder participating in both the Forward and Reverse Auction 

process. Also, updated original document to remove SGL 113500 

since all Upfront Payments are now recorded in Treasury using 

SGL 101000 as required by the RAY BAUM’S Act of 2018.

Bulletin No. 2019-14

3.0 July 2021 Update transactions to reflect agreed upon reporting between 

Federal Communications Commission and the General Fund of the 

U.S. Government to facilitate proper intragovernmental 

eliminations.

Bulletin No. 2021-17
Page 3 of 53

Background

Congress appointed the Federal Communications Commission (FCC or Commission) as the designated federal agency to conduct auctions of spectrum 

rights for commercial use. This auctions process is commonly known as the Standard Auction. The financial portion of the Standard Auction begins 

with qualified bidders depositing Upfront Payments into an FCC Treasury account. A deposit liability is recognized for the Upfront Payment

maintained in a Deposit Fund with the Treasury Account Symbol (TAS) 027X6725 with internal fund code TDA. All upfront deposits made by bidders 

with FCC for auctions of spectrum rights shall be deposited with Treasury as required by the Amendment to the Communications Act of 1934 by the 

Repack Airwaves Yielding Better Access for Users of Modern Services Act of 2018 (RAY BAUM’S Act of 2018). After the auction close, a Public 

Notice (PN) listing the winning bidders is issued and non-winning bidders are refunded their Upfront Payments. Next, within 45 days of the close of 

the auctions, the winning bidders’ Upfront Payments are moved within TAS 027X6725 from internal fund codes TDA to AUC. The winning bidders 

will have a specific number of days after auction close (10 to 20 days) to pay any additional downs (difference between the winning bid amount and 

the Upfront Payment amount) to cover their winning bids. These additional downs made by the winning bidders are deposited directly into the Deposit 

Fund TAS 027X6725 (internal fund code AUC). In Standard Auctions, earned revenue is not recognized until certain conditions are met by the winning 

bidders and a “Prepared to Grant” or “Grant” PN is issued by the Commission. Although the majority of the licenses auctioned are granted within one 

to two years after the auction close, this process may take longer. The FCC transfers a portion of the auction’s revenue as approved by Congress to the

Salary and Expense (S&E) General Fund TAS 027X0100 (internal fund code X54) from the Deposit Fund TAS 027X6725 (internal fund code AUC)

to cover the administrative costs for developing and implementing the competitive auctions program (47 U.S.C. § 309). Depending on the auction or 

the Public Law mandating the auction, the remaining earned revenue will be transferred to various federal entities as required by the Public Law for 

specific or general government use. In addition, with approval from the Office of Management and Budget (OMB), FCC retains the approved portion

of earned revenue to fund the auctions program in subsequent years when there are no auctions and/or no auctions revenue. This amount is retained in 

the Deposit Fund TAS 027X6725 (internal fund code AUC) until Congress approves its use through the Commission’s budget process.

The Middle Class Tax Relief and Job Creation Act of 2012 (Public Law 112-96) created a new process for redistributing spectrum usage rights by 

creating the “Incentive Auctions.” This new auction process is made up of two types of interdependent auctions: the Forward Auction and the Reverse 

Auction.

The Forward Auction functions similar to the Standard Auction where qualified parties bid on the spectrum usage rights offered in the Reverse Auction. 

In order to participate in the Forward Auction, qualified bidders are required to deposit Upfront Payments into a Treasury account Deposit Fund TAS 

027X6725 (internal fund code TDA) maintained by the FCC. When the Forward Auction concludes, a PN listing the winning bidders is issued and

non-winning bidders are refunded their Upfront Payments. Next, within 45 days of the close of the auction, the winning bidders’ Upfront Payments 

are transferred within TAS 027X6725 from internal fund codes TDA to AUC and categorized as deferred revenue. The winning bidders have a specific 

number of days after the close of the auction (10 to 20 days) to pay any additional downs (difference between the winning bid amount and the Upfront 

Payment amount) to cover their winning bids. These additional downs are deposited directly into the TAS 027X6725 (internal fund code AUC). As 

with the Standard Auction, the earned revenue from the Forward Auction is not recognized until a “Prepared to Grant” or “Grant” PN is issued. The

earned revenue from the Forward Auction is used to pay the following parties: (1) the winning TV Broadcasters from the Reverse Auction; 

(2) the FCC for the administrative costs of conducting the auctions; (3) to reimburse eligible TV Broadcasters for their costs incurred as a 
Page 4 of 53

result of their spectrum being relocated and repacked; and (4) the Public Safety Trust Fund, the General Fund of the U.S. Government, or 

other party directed by the Act or Law.

The Reverse Auction is the mechanism by which existing television Broadcasters are able to bid on the lowest price that they are willing to accept to 

relinquish some or all of their spectrum usage rights. The spectrum from the Reverse Auction is what is being repackaged and auctioned off in the 

Forward Auction. When the Reverse Auction closes it does not trigger any financial transactions. The Reverse Auction winning bidders are paid from 

the proceeds earned from the Forward Auction. Multiple “Prepared to Grant” or “Grant” PN’s will be issued which list the licenses granted from the 

Forward Auction. Based on the earned revenue recorded when the licenses are granted, the FCC will issue “Ready to Pay”, PN’s listing the individual 

Broadcasters to be paid from the Reverse Auction and record a corresponding liability.

The purpose of this accounting scenario is to document the financial transactions recorded in the various FCC TAS’ as FCC’s auctions program process 

is conducted and completed as well as to illustrate their impact on the financial statements of the Federal Government.

FASAB SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting states in 

paragraph 278 that proceeds from the auction of radio spectrum are exchange revenues. It further states in paragraph 279 that this exchange revenue 

shall be accounted for as custodial activity. It has been further agreed between the Office of Management and Budget, the Federal Communications 

Commission, and the Department of Treasury, all auction proceeds shall be held in a deposit fund. Deposit funds generally do not record custodial 

activity. Sometimes it can take several years for the payment of these funds. It was agreed these collections should have no budgetary effect while 

they are held by FCC before being paid to the rightful owners. 

Key Items

1. Reverse Auction Winning Bidders

• When the Reverse Auction ends, the FCC will not record a financial transaction at the time the “Closing and Channel Reassignment”,

PN is issued. This PN lists the winning bidders from the Reverse and Forward Auctions. A liability is not recorded at this time for the 

Reverse Auction winning bidders, because the FCC is not requesting the Broadcasters to move off their spectrum until the respective 

licenses are granted in the Forward Auction. Additionally, the funds from the Forward Auctions are not earned and available until the 

licenses are granted via a “Prepared to Grant” or “Grant” PN. 

• The liability to the Reverse Auction Winning Bidders will be recorded in multiple tranches as licenses from the Forward Auction are 

granted. The “Ready to Pay”, PNs for each tranche will include the amount of the liability to be recognized by the FCC. 

• Disbursements to the Reverse Auction Winning Bidders will be paid directly from Deposit Fund TAS 027X6725. There will be no

budgetary transactions related to these disbursements since they will be made from the Forward Auction licenses granted.

• The disbursements will be reported on the Statement of Custodial Liability, under the section titled “Disposition of Collections, line 13,

Other Payments.”
Page 5 of 53

2. TV Broadcaster Relocation Fund

• Transactions in the TV Broadcaster Relocation Fund will be recorded as a reimbursement program and treated as a Dedicated Collection 

for reporting purposes on the FCC’s consolidated financial statements.

• Public Law 112-96 authorizes a maximum of $1.75 Billion of proceeds from the Forward Auction to be transferred to the TV Broadcaster 

Relocation Fund to reimburse relocation/repackaging costs of eligible TV Broadcasters that are moved to another frequency. The FCC 

will initially use its $1 Billion borrowing authority from the Treasury to begin reimbursing costs incurred by those Broadcasters. Earned 

revenue from the Forward Auction will be used to repay up to $1 Billion that was borrowed from the Treasury. An additional $0.75

Billion from the Forward Auction may be used to reimburse eligible Broadcasters. These amounts are subject to sequestration.

• The initial up to $1 Billion (less the sequestered amount) obligated will be based on approved estimates of all the relocation costs 

received from the eligible TV Broadcasters.

• Up to an additional $0.75 Billion(less any sequestered amount) may be obligated as funds become available from the licenses granted 

from the Forward Auction.

Applicable Federal Communications Commission TAS:

027X6725 “Deposit Fund” – Internal Fund Codes TDA and AUC1

027X0100 “No Year Auction Salaries & Expense Account” – Internal Fund Code X54

027X5610 “Special Fund Expenditure Account” – Internal Fund Code TV1

027X5610.001 “Special Fund Receipt Account” – Internal Fund Code TV5

0272474 “General Fund Receipt Account” – Internal Fund Code 012

0273220 “Miscellaneous Receipt Account” – Internal Fund Code 00

1

FASAB SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting states

in paragraph 278 that proceeds from the auction of radio spectrum are exchange revenues. It further states in paragraph 279 that this exchange revenue 

shall be accounted for as custodial activity. It has been further agreed between the Office of Management and Budget, the Federal Communications 

Commission, and the Department of Treasury, all auction proceeds shall be held in a deposit fund. Deposit funds generally do not record custodial 

activity. Sometimes it can take several years for the payment of these funds. It was agreed these collections should have no budgetary effect while 

they are held by FCC before being paid to the rightful owners. 
Page 6 of 53

Listing of USSGL Account Numbers and Titles Used in This Scenario:

Account 

Number Account Title

Budgetary

404700 Anticipated Transfers to the General Fund of the U.S. Government – Current-Year Authority

411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

412000 Anticipated Indefinite Appropriations

414100 Current-Year Borrowing Authority Realized

414500 Borrowing Authority Converted to Cash

414600 Actual Repayments of Debt, Current-Year Authority

414800 Resources Realized From Borrowing Authority

421000 Anticipated Reimbursements and Other Income

425200 Reimbursements and Other Income Earned – Collected

438200 Temporary Reduction – New Budget Authority

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

Proprietary:

101000 Fund Balance With Treasury

131000 Accounts Receivable

211000 Accounts Payable

232000 Other Deferred Revenue

240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections

251000 Principal Payable to the Bureau of the Fiscal Service

298000 Custodial Liability

577600 Nonbudgetary Financing Sources Transferred Out

590000 Other Revenue

599000 Collections for Others – Statement of Custodial Activity

599100 Accrued Collections for Others – Statement of Custodial Activity

599700 Financing Sources Transferred In From Custodial Statement Collections

599800 Custodial Collection Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government

610000 Operating Expenses/Program Costs

679000 Other Expenses Not Requiring Budgetary Resources
Page 7 of 53

Illustrative Transactions:

The following transactions include amounts that are for illustrative purposes only and are not representative of the actual amounts from any particular auction.

Forward/ Standard Auction:

Upfront payments (all bidders) 600 (Transaction 1)

Refunds to non-winning bidders (100) (Transaction 2)

Upfront payments (winning bidders) 500 (Transaction 3b)

Additional downs from winning bidders 5,000 (Transactions 4)

Total payments from winning bidders 5,500

Earned revenue from granted licenses of forward auction (450) (Transaction 5)

Forward Auction winning bids (to be granted) 5,050

Note: The funds from the forward auction will be the primary source to satisfy the Auction costs listed below.

 

Reverse Auction:

Reverse auction winning bids 3,000 (Closing Public Notice – No Entry)

Reverse auction winning bids paid out 200 (Transactions 10a/10b)

Reverse auction winning bids to be paid once licenses are granted 2,800

TV Broadcaster Reimbursement:

TV Broadcaster reimbursement definite borrowing authority 1,000 (Transaction 11)

Amount temporarily sequestered in CY 69 (Transaction 12)

Amount apportioned/ obligated in CY 931 (Transactions 13a and 13b)

Amount obligated and borrowed from Treasury for immediate needs 300 (Transactions 13c and 14)

Amount Available to borrow 631

Amount borrowed and paid to eligible TV Broadcasters 300 (Transactions 14 and 15)

Amount transferred from deposit fund for repayment of debt (125) (Transaction 17a)

Amount sequestered on Budg. Auth. associated with approp. receipts 9 (Transaction 17b) 

Debt outstanding with Treasury 184

Status of Earned Revenue – Forward/ Standard Auction:

Licenses granted from forward auction in CY 450 (Transaction 5)

Other revenue from defaults and bid withdrawals 50 (Transactions 6 & 7)

Reverse auction winning bids paid out in CY (200) (Transaction 10a/10b)

Transfer to TV Broadcaster Reimbursement Fund for debt repayment in CY (125) (Transaction 18,16,17a, & 19)

Transfer to FCC for administrative costs in CY (100) (Transaction 8 & 9a)

Transfer to other Federal agencies in CY (50) (Transaction 20a)

Transfer to the General fund in CY (15) (Transaction 20b)

Refunds from internal fund code AUC in CY (10) (Transaction 21)

Earned Revenue yet to be transferred out of Deposit Account in CY 0
Page 8 of 53

Illustrative Transactions

1. Forward/Standard Auctions – To record the Upfront Payments from the qualified bidders participating in the Forward/Standard Auction. In order to participate in the 

Forward/Standard Auctions, qualified bidders are required to deposit cash, which is known as Upfront Payments, with the FCC. The amount of Upfront Payments is an 

amount that may not necessarily be equal to the total winning bid amount. 

TAS 027X6725 (internal fund code TDA) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 240000 (N) Liability for Nonfiduciary Deposit Funds and Undeposited Collections

600

600

C108

2. Forward/Standard Auctions (Non-Winning Bidders) – To record refunds of Upfront Payments to the non-winning bidders of the Forward/Standard Auctions after the 

 auction closes.

TAS 027X6725 (internal fund code TDA) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

240000 (N) Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 101000 (G) Fund Balance With Treasury

100

100

C108R
Page 9 of 53

3a. Forward/Standard Auctions (Winning Bidders) – To record the reclassification of the Upfront Payments from Deposit Liability to Deferred Revenue in TAS 027X6725 

when the winning bidder public notice is released for the Forward/Standard Auction. 

TAS 027X6725 (internal fund code TDA) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

240000 (N) Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 101000 (G) Fund Balance With Treasury

101000 (G) Fund Balance With Treasury

 232000 (N) Other Deferred Revenue

500

500

500

500

C108R

B602

3b. Forward/Standard Auctions (Winning Bidders) – To record the first part of the transfer of the Upfront Payments from the Forward/Standard Auction winning bidders 

TAS 027X6725 (internal fund code TDA) to Treasury TAS 027X6725 (internal fund code AUC). This transfer must be completed within 45 days of the close of the 

auction. These are payments collected but not earned since the auctioned licenses have not yet been granted. 

TAS 027X6725 (internal fund code TDA) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

232000 (N) Liability for Nonfiduciary Deposit Funds and Undeposited Collections

 101000 (G) Fund Balance With Treasury 500

500 B602R
Page 10 of 53

3c. Forward/Standard Auctions (Winning Bidders) – To record second part of the transfer of the Upfront Payments from the Forward/Standard Auction winning bidders 

from Treasury TAS 027X6725 (internal fund code TDA) to Treasury TAS 027X6725 (internal fund code AUC). This transfer must be completed within 45 days of the 

close of the auction. These are payments collected but not earned since the auctioned licenses have not yet been granted. 

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

 

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 232000 (N) Other Deferred Revenue

500

500 B602

4. Forward/Standard Auctions (Winning Bidders) – To record the Additional Downs by the Forward/Standard Auction winners up to their winning bid amount. The 

Forward/Standard winning bidders have a fixed period (typically 10 to 20 business days) to remit additional funds up to their winning bid amounts. These funds are 

deposited directly into Deposit Fund TAS 027X6725.

Note: In the event that a Forward Auction winning bidder is also a winning bidder of the Reverse Auction, the FCC may net their winning bids together. In the example below 

the Forward Auction winning bids totaled $5,000 and the Reverse Auction winning bids totaled $25. The netting transaction will reduce the Forward Auction winning bid 

remittance to the FCC resulting in an accounts receivable equal to the Reverse Auction winning bid. In this scenario, when the FCC has funds available to pay the Reverse 

Auction winning bids (entry #10b), the accounts receivable established in the “netting transaction” below would be satisfied.

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

101000 (G) Fund Balance with Treasury

 232000 (N) Other Deferred Revenue

Netting Transaction: See entry 4 Note above.

101000 (G) Fund Balance with Treasury

131000 (N) Accounts Receivable

 232000 (N) Other Deferred Revenue

5,000

4,975

25

5,000

5,000

B602
Page 11 of 53

5.1 Forward/Standard Auctions (Winning Bidders) – To record revenue earned after some of the auctioned licenses are granted. A “Prepared to Grant” or “Grant” Public 

Notice lists the licenses and amounts granted. Based on SFFAS #7, the FCC records this exchange revenue as custodial activity and reports it on the Statement of Custodial 

Activity. This presents the transactions recorded by TAS 027X6725 and reciprocated with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

232000 (N) Other Deferred Revenue

 590000 (N) Other Revenue 

599100 (F) (T) Accrued Collections for Others – Statement of Custodial Activity

 298000 (F) Custodial Liability

0272474

0272474

RC16

RC10

450

450

450

450

C424

C404

5.2 Forward/Standard Auctions (Winning Bidders) – To record revenue earned after some of the auctioned licenses are granted. A “Prepared to Grant” or “Grant” Public 

Notice lists the licenses and amounts granted. Based on SFFAS #7, the FCC records this exchange revenue as custodial activity and reports it on the Statement of Custodial 

Activity. This presents the transactions recorded by TAS 0272474 and reciprocated with the General Fund of the U.S. Government and TAS 027X6725.

AS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency – Other 

 Than the General Fund of the U.S. Government

 571300 (F)(T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

599100 (G) Accrued Collections for Others – Statement of Custodial Activity

 298000 (G) Custodial Liability

027X6725

027X6725

0990000

0990000

RC10

RC16

RC48

RC46

450

450

450

450

C133

C404
Page 12 of 53

5.3 Forward/Standard Auctions (Winning Bidders) – To record revenue earned after some of the auctioned licenses are granted. A “Prepared to Grant” or “Grant” Public 

Notice lists the licenses and amounts granted. Based on SFFAS #7, the FCC records this exchange revenue as custodial activity and reports it on the Statement of Custodial 

Activity. This presents the transactions recorded by the General Fund of the U.S. Government and reciprocated with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government

 571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 

0272474

0272474

RC46

RC48

450

450

N/A

6.1 Forward/Standard Auctions – To record receivable related to interim default on winning bid(s) or bid withdrawal. This receivable is recorded when the winning bidders 

default on their winning bid(s) or if they withdrawal as a winning bidder before the auction is over. The Upfront Payments are used to satisfy the amounts owed; however, if 

the Upfront Payments are not sufficient, then the defaulting or withdrawing bidder(s) are billed for the difference. The following presents the transactions recorded by TAS 

027X6725 and reciprocated with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

131000 (N) Accounts Receivable

 590000 (N) Other Revenue

599100 (F)(T) Accrued Collections for Others – Statement of Custodial Activity

 298000 (F) Custodial Liability

0272474

0272474

RC16

RC10

50

50

50

50

C420

C404
Page 13 of 53

6.2 Forward/Standard Auctions – To record receivable related to interim default on winning bid(s) or bid withdrawal. This receivable is recorded when the winning bidders 

default on their winning bid(s) or if they withdrawal as a winning bidder before the auction is over. The Upfront Payments are used to satisfy the amounts owed; however, 

if the Upfront Payments are not sufficient, then the defaulting or withdrawing bidder(s) are billed for the difference. This presents the transactions recorded by TAS 

0272474 and reciprocated with the General Fund of the U.S. Government and TAS 027X6725.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency – Other 

 Than the General Fund of the U.S. Government

 571300 (F) (T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

599100 (G) Accrued Collections for Others – Statement of Custodial Activity

 298000 (G) Custodial Liability

027X6725

027X6725

0990000

0990000

RC10

RC16

RC48

RC46

50

50

50

50

C133

C404

6.3 Forward/Standard Auctions – To record receivable related to interim default on winning bid(s) or bid withdrawal. This receivable is recorded when the winning bidders 

default on their winning bid(s) or if they withdrawal as a winning bidder before the auction is over. The Upfront Payments are used to satisfy the amounts owed; however, 

if the Upfront Payments are not sufficient, then the defaulting or withdrawing bidder(s) are billed for the difference. This presents the transactions recorded by the General 

Fund of the U.S. Government and reciprocated with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. Government

 571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 

0272474

0272474

RC46

RC48

50

50

N/A
Page 14 of 53

7. Forward/Standard Auctions - To record collection of receivable for interim default on winning bid(s) or bid withdrawal.

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 131000 (N) Accounts Receivable

50

50

C143

8. FCC Administrative Costs – To record, at the beginning of each year, the anticipated reimbursements from deposit fund to No-Year Salary and Expenses general fund.

Congress limits the annual amount of auction proceeds that may be used to cover the cost of developing and implementing the competitive auctions program.

TAS 027X0100 (internal fund code X54) DR CR TC

Budgetary Entry

421000 Anticipated Reimbursements and Other Income

 445000 Unapportioned Authority

100

100

A702
Page 15 of 53

9a1. Establish the liability for the Administrative Fee to be paid from Deposit Fund TAS 027X6725 to the No-Year Salary and Expenses Fund TAS 027X0100 for allowable 

administrative costs.

TAS 027X6725 (internal fund code AUC) DR CR TC TAS 027X0100 (internal fund code X54) DR CR TC

Budgetary Entry

 

N/A

Proprietary Entry

679000 (F) Other Expenses Not Requiring 

 Budgetary Resources

 211000 (F) Accounts Payable 

 

100

100

B405

Budgetary Entry

425200 Reimbursements and Other Income 

 Earned – Collected

 421000 Anticipated Reimbursements and

 Other Income

Proprietary Entry

131000 (F) Accounts Receivable

 590000 (F) Other Revenue

100

100

100

100

A708

C402

9a2. Establish the liability for the Administrative Fee to be paid from Deposit Fund TAS 027X6725 to the No-Year Salary and Expenses Fund TAS 027X0100 for allowable 

administrative costs. The following presents the transactions recorded by TAS 027X6725 and reciprocated with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

298000 (F) Custodial Liability 

 599100 (F) Accrued Collections for Others – Statement of Custodial Activity

0272474

0272474

RC10

RC16

100

100

C404R
Page 16 of 53

9a3. Establish the liability for the Administrative Fee to be paid from Deposit Fund TAS 027X6725 to the No-Year Salary and Expenses Fund TAS 027X0100 for allowable 

administrative costs. The following presents the transactions recorded by TAS 0272474 and reciprocates with TAS 027X6725 and the General Fund of the U.S. 

Government.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571300 (F) (T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

 198100 (F) ) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency –

 Other Than the General Fund of the U.S. Government

298000 (G) Custodial Liability 

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

027X6725

027X6725

0990000

0990000

RC16

RC10

RC46

RC48

100

100

100

100

C133R

C404R

9a4. Establish the liability for the Administrative Fee to be paid from Deposit Fund TAS 027X6725 to the No-Year Salary and Expenses Fund TAS 027X0100 for allowable 

administrative costs. The following presents the transactions recorded by the General Fund of the U.S. Government and reciprocates with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. 

 Government 

 

0272474

0272474

RC48

RC46

100

100

N/A
Page 17 of 53

9b. Payment of the Administrative Fee from the Deposit Fund TAS 027X6725 to the No-Year Salary and Expense Fund TAS 027X0100.

TAS 027X6725 (internal fund code AUC) DR CR TC TAS 027X0100 (internal fund code X54) DR CR TC

Budgetary Entry

 

N/A

Proprietary Entry

211000 (F) Accounts Payable

 101000 (G) Fund Balance With Treasury

100

100

D506

Budgetary Entry

 

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 131000 (F) Accounts Receivable

100

100

C143

10a1. Reverse Auction (Winning Bidders) – To record a liability for the full amount owed to a segment of the Reverse Auction winning bidders who voluntarily relinquish

some or all of their spectrum usage rights. The liability to the Reverse Auction winning bidders is not recorded in TAS 027X6725 until the FCC grants licenses from the 

Forward Auction and releases a “Ready to Pay” Public Notice stating which licenses from the Reverse Auction are to be paid from the earned revenue from the Forward 

Auction. No liability is recorded at the time of the Closing Public Notice since payment cannot be made until licenses are granted from the Forward Auction and earned 

revenue is recorded. The following presents the transactions recorded by TAS 027X6725 and reciprocates with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

679000 (N) Other Expenses Not Requiring Budgetary Resources

 211000 (N) Accounts Payable

298000 (F) Custodial Liability 

 599100 (F)(T) Accrued Collections for Others – Statement of Custodial Activity

0272474

0272474

RC10

RC16

200

200

200

200

B405

C404R
Page 18 of 53

10a2. Reverse Auction (Winning Bidders) – To record a liability for the full amount owed to a segment of the Reverse Auction winning bidders who voluntarily relinquish

some or all of their spectrum usage rights. The liability to the Reverse Auction winning bidders is not recorded in TAS 027X6725 until the FCC grants licenses from the 

Forward Auction and releases a “Ready to Pay” Public Notice stating which licenses from the Reverse Auction are to be paid from the earned revenue from the Forward 

Auction. No liability is recorded at the time of the Closing Public Notice since payment cannot be made until licenses are granted from the Forward Auction and earned 

revenue is recorded. The following presents the transactions recorded by TAS 0272474 and reciprocates with TAS 027X6725 and the General Fund of the U.S. 

Government.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571300 (F) (T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

 198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency –

 Other Than the General Fund of the U.S. Government

298000 (G) Custodial Liability 

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

027X6725

027X6725

0990000

0990000

RC16

RC10

RC46

RC48

200

200

200

200

C133R

C404R
Page 19 of 53

10a3. Reverse Auction (Winning Bidders) – To record a liability for the full amount owed to a segment of the Reverse Auction winning bidders who voluntarily relinquish

some or all of their spectrum usage rights. The liability to the Reverse Auction winning bidders is not recorded in TAS 027X6725 until the FCC grants licenses from the 

Forward Auction and releases a “Ready to Pay” Public Notice stating which licenses from the Reverse Auction are to be paid from the earned revenue from the Forward 

Auction. No liability is recorded at the time of the Closing Public Notice since payment cannot be made until licenses are granted from the Forward Auction and earned 

revenue is recorded. The following presents the transactions recorded by the General Fund of the U.S. Government and reciprocates with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. 

 Government 

 

0272474

0272474

RC48

RC46

200

200

N/A
Page 20 of 53

10b. Reverse Auction (Winning Bidders) – To record payments/disbursements from the Deposit Fund to the reverse auction winning bidders who voluntarily relinquish some 

or all of their spectrum usage rights. Payment/Disbursements cannot be made until licenses are granted from the Forward Auction and earned revenue is recorded. The 

FCC may “Hold Back” a portion of the payment to the Broadcaster for various reasons such as other outstanding debt with the FCC. Initially only a net payment will be 

made to the Broadcaster (200-50=150). In the example below, the Broadcaster owes $50 in outstanding Miscellaneous Receipts to the FCC. Only $150 will be paid to the

Broadcaster and the remaining $50 outstanding will be held back by FCC.

Note: In the case that a Forward Auction winning bidder is also a winning bidder of a Reverse Auction, the FCC may net their winning bids together reducing their Forward 

Auction winning bid remittance. In this scenario, when funds are available to pay the Reverse Auction winning bidders, the accounts receivable established in entry #4

“netting transaction” would be satisfied with the Reverse Auction winning bid of $25 and the transaction illustrated under “netting transaction” below would be 

recorded.

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

N/A

Proprietary Entry

211000 (N) Accounts Payable

 101000 (G) Fund Balance With Treasury

Netting Transaction: See Entry 10b Note above.

211000 (N) Accounts Payable

 101000 (G) Fund Balance With Treasury

 131000 (N) Accounts Receivable

150

150

150

125

25

D506
Page 21 of 53

10c. Reverse Auction (Winning Bidders) – If the “Hold Back” is resolved and the Broadcaster no longer has an outstanding debt owed to FCC, then FCC will disburse the 

remaining 50 to the Broadcaster using Transaction 10b above. However, if the “Hold Back” is not resolved by other means, FCC will then utilize the “Hold Back” of 50 to 

satisfy outstanding debts owed to FCC by the Broadcaster by posting the following entries. A “no-check” will be processed to reduce the accounts payable in TAS 

027X6725 and the funds will be transferred to FCC’s Miscellaneous Receipt Account TAS 0273220 to satisfy the outstanding debt with the FCC. The “no-check” will be 

completed using an Expenditure Transfer Authorization/Classification Transaction and Accountability (CTA) formerly known as the SF224. Note: The “Hold Back” funds 

could be used to satisfy other debt at the FCC such as Penalties and Regulatory Fees. 

 Note: For purposes of this scenario, TAS 0273220 will only show the receipt of cash from TAS 027X6725 for illustrative purposes only and the effect on the various 

reporting statements for TAS 0273220 will not be demonstrated.

TAS 027X6725 (internal fund code AUC) DR CR TC TAS 0273220 (internal fund code 008) DR CR TC

Budgetary Entry

 

N/A

Proprietary Entry

211000 (N) Accounts Payable

 101000 (G) Fund Balance With Treasury

50

50 D506

Budgetary Entry

 

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 136000 (N) Penalties and Fines Receivable

599000 (G) Collection for Others

 298000 (G) Custodial Liability

50

50

50

50

C143

C142

11. TV Broadcaster Relocation Fund – To record definite borrowing authority with Treasury for reimbursement of relocation costs incurred by the eligible TV Broadcasters 

prior to granting licenses. These funds are mandatory. Note: Only record definite borrowing authority up to the amount necessary to cover expected obligations. If 

sufficient licenses are granted from the Forward Auction before new obligations are reported by the TV Broadcaster Relocation Fund, Entries 11 and 12 will not be 

necessary, in this is the case, instead, refer to Entry 18.

TAS 027X5610 ( internal fund code TV1) DR CR TC

Budgetary Entry

414100 Current-Year Borrowing Authority Realized

 445000 Unapportioned Authority

Proprietary Entry

N/A

1,000

1,000

A152
Page 22 of 53

12. TV Broadcaster Relocation Fund – To record the budget authority (i.e. borrowing authority) in the current year that has been temporarily sequestered. The sequestration 

of BA is mandatory. The sequestered amount is based on the Sequestration Order issued by the President and prepared by OMB. In this exhibit 6.9% of BA is used – the 

2017 rate for on-exempt nondefense mandatory programs per the OMB Report to the Congress on the Joint Committee Reductions for Fiscal Year 2017. It has been 

determined this sequestered borrowing authority is not available in subsequent years.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 438200 Temporary Reduction – New Budget Authority

Proprietary Entry

N/A

69

69

A135

13a. TV Broadcaster Relocation Fund – To record apportionment for the TV Broadcasters relocation costs to be reimbursed. The total relocation costs to be reimbursed are

capped.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

N/A

931

931

A116
Page 23 of 53

13b. TV Broadcaster Relocation Fund – To record the Allotments and Obligations for estimated TV Broadcasters’ relocation costs to be reimbursed. A Public Notice will be 

issued with the amount to be initially obligated after all the estimated costs have been reviewed by the FCC.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

461000 Allotments – Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid 

Proprietary Entry

N/A

931

931

931

931

A120

B306

13c. TV Broadcaster Relocation Fund – To record a liability to the eligible TV Broadcasters for approved relocation costs to be reimbursed upon receipt of valid invoices 

from the TV Broadcasters.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 490100 Delivered Orders – Obligations, Unpaid

Proprietary Entry

610000 (N) Operating Expenses/Program Costs

 211000 (N) Accounts Payable

300

300

300

300

B436

B436
Page 24 of 53

14. TV Broadcaster Relocation Fund – To convert partial definite borrowing authority to cash for immediate needs. Non-expenditure transfer using an SF1151.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

414800 Resources Realized From Borrowing Authority

 414500 Borrowing Authority Converted to Cash

Proprietary Entry

101000 (G) Fund Balance With Treasury

 251000 (N) Principal Payable to the Bureau of the Fiscal Service

300

300

300

300

A156

A156

15a. TV Broadcaster Relocation Fund – To record reimbursements to the eligible TV Broadcasters for their relocation costs. Payments will be made to multiple Broadcasters.

The FCC may “Hold Back” a portion of the payment to the Broadcaster for various reasons such as other outstanding debt with the FCC. Initially only a net payment will 

be made to the Broadcaster (300-75=225). In the example below, the Broadcaster owes $75 in outstanding Miscellaneous Receipts to the FCC. Only $225 will be paid to 

the Broadcaster and the remaining $75 outstanding will be held back by FCC.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

211000 (N) Accounts Payable

 101000 (G) Fund Balance With Treasury

225

225

225

225

B110

B110
Page 25 of 53

15b. TV Broadcaster Relocation Fund – If the “Hold Back” is resolved and the Broadcaster no longer has an outstanding debt owed to FCC, then FCC will disburse the 

remaining $75 to the Broadcaster using Transaction 15a above. However, if the “Hold Back” is not resolved by other means, FCC will then utilize the “Hold Back” of $75

to satisfy outstanding debts owed to FCC by the Broadcaster by posting the following entries. A “no-check” will be processed to reduce the accounts payable in TAS 

027X5610 and the funds will be transferred to FCC’s Miscellaneous Receipt Account TAS 0273220 to satisfy the outstanding debt with the FCC. The “no-check” will be 

completed using an Expenditure Transfer Authorization/Classification Transaction and Accountability (CTA) formerly known as the SF224. Note: The “Hold Back” funds

could be used to satisfy other debt at the FCC such as Penalties and Regulatory Fees. 

 Note: For purposes of this scenario, the transactions posted by TAS 0273220 will be shown for illustrative purposes only and their effect on the various reporting 

statements for TAS 0273220 will not be demonstrated.

TAS 027X5610 (internal fund code TV1) DR CR TC TAS 0273220 (internal fund code 008) DR CR TC

Budgetary Entry

 

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

211000 (N) Accounts Payable

 101000 (G) Fund Balance With Treasury

75

75

75

75

B110

B110

Budgetary Entry

 

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 136000 (N) Penalties and Fines Receivable

599000 (G) Collection for Others

 298000 (G) Custodial Liability

75

75

75

75

C143

C142

16. TV Broadcaster Relocation Fund – To record anticipated transfers into the TV Broadcaster Relocation Special Fund Account from the Deposit Fund.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

412000 Anticipated Indefinite Appropriations

 445000 Unapportioned Authority

Proprietary Entry

N/A

125

125

A102
Page 26 of 53

17a1. TV Broadcaster Relocation Fund – To record a transfer from the Deposit Account to the TV Broadcaster Relocation Special Fund Expenditure Account to reimburse 

TV Broadcasters for repacking costs. Licenses must be granted from the Forward Auction before funds are available for transfer to the Special Fund Account. The transfer 

is accomplished using an Expenditure Transfer Authorization/Classification Transactions and Accountability (CTA) – formerly known as the SF224. Note: The collections 

transferred into the Special Fund Account should be reported in TAS 027X5610.001.

TAS 027X6725 (internal fund code AUC) DR CR TC TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

 

N/A

Proprietary Entry

599800 (F) Custodial Collections Transferred Out 

 to a Treasury Account Symbol Other 

 Than the General Fund of the U.S. 

 Government

 101000 (G) Fund Balance With Treasury

125

125

A210

Budgetary Entry

 

411400 Appropriated Receipts Derived from 

 Available Trust or Special Fund 

receipts

 412000 Anticipated Indef Appropriations

Proprietary Entry

101000 (G) Fund Balance With Treasury

 599700 (F) Financing Sources Transferred 

in from Custodial Statement 

Collections

125

125

125

125

A212

A212

17a2. TV Broadcaster Relocation Fund – To record a transfer from the Deposit Account to the TV Broadcaster Relocation Special Fund Expenditure Account to reimburse 

TV Broadcasters for repacking costs. Licenses must be granted from the Forward Auction before funds are available for transfer to the Special Fund Account. The 

transfer is accomplished using an Expenditure Transfer Authorization/Classification Transactions and Accountability (CTA) – formerly known as the SF224. Note: The 

collections transferred into the Special Fund Account should be reported in TAS 027X5610.001. The following presents the transactions recorded by TAS 027X6725 and 

reciprocates with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

298000 (F) Custodial Liability 

 599100 (F) Accrued Collections for Others – Statement of Custodial Activity

0272474

0272474

RC10

RC16

125

125

C404R
Page 27 of 53

17a3. TV Broadcaster Relocation Fund – To record a transfer from the Deposit Account to the TV Broadcaster Relocation Special Fund Expenditure Account to reimburse 

TV Broadcasters for repacking costs. Licenses must be granted from the Forward Auction before funds are available for transfer to the Special Fund Account. The 

transfer is accomplished using an Expenditure Transfer Authorization/ Classification Transactions and Accountability (CTA) – formerly known as the SF224. Note: The 

collections transferred into the Special Fund Account should be reported in TAS 027X5610.001. The following presents the transactions recorded by TAS 0272474 and 

reciprocates with TAS 027X6725 and the General Fund of the U.S. Government.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571300 (F)(T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

 198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency –

 Other Than the General Fund of the U.S. Government

298000 (G) Custodial Liability 

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

027X6725

027X6725

0990000

0990000

RC16

RC10

RC46

RC48

125

125

125

125

C133R

C404R
Page 28 of 53

17a4. TV Broadcaster Relocation Fund – To record a transfer from the Deposit Account to the TV Broadcaster Relocation Special Fund Expenditure Account to reimburse 

TV Broadcasters for repacking costs. Licenses must be granted from the Forward Auction before funds are available for transfer to the Special Fund Account. The 

transfer is accomplished using an Expenditure Transfer Authorization/ Classification Transactions and Accountability (CTA) – formerly known as the SF224. Note: The 

collections transferred into the Special Fund Account should be reported in TAS 027X5610.001. The following presents the transactions recorded by the General Fund of 

the U.S. Government and reciprocated with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. 

 Government 

 

0272474

0272474

RC48

RC46

125

125

N/A

17b. TV Broadcaster Relocation Fund – To record the sequestration amount on Budget Authority associated with Appropriated Receipts. The sequestered amount is based 

upon the Sequestration Order issued by the President and prepared by OMB. In this exhibit 6.9% of BA is used – the 2017 rate for on-exempt nondefense mandatory 

programs per the OMB Report to the Congress on the Joint Committee Reductions for Fiscal Year 2017.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 438200 Temporary Reduction – New Budget Authority

Proprietary Entry

N/A

9

9

A135
Page 29 of 53

17c. TV Broadcaster Relocation Fund – To record the “pop-up BA” of budgetary resources sequestered in the prior year. The “pop-up BA” will only become available in the 

subsequent year based upon the appropriation or authorizing language. Record only if the Office of Management and Budget in conjunction with the agencies has 

determined the “pop-up BA” becomes available for obligation in the subsequent fiscal year. 

Note: This transaction is only being presented to illustrate the presentation of the sequestered amount that may become available in the subsequent fiscal year. This transaction 

will not be reflected in statement presentations that follow because we are only demonstrating activity in Year 1, this transaction would occur in Year 2. 

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

438400 Temporary Reduction/Cancellation Returned by Appropriation

 445000 Unapportioned Authority

Proprietary Entry

N/A

9

9 A108

18. TV Broadcaster Relocation Fund – To record anticipated non-expenditure transfers for redemption of debt.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 404700 Anticipated Transfer to the General Fund of the U.S. Government – Current-Year Authority

Proprietary Entry

N/A

116

116

A142
Page 30 of 53

19. TV Broadcaster Relocation Fund – To record actual (partial) repayment of debt borrowed in Transaction 14. The repayment occurs after earning revenue from granted 

licenses in Transaction 5. This is accomplished using SF 1151: Non-Expenditure Transfer. The Middle Class Tax Relief and Job Creation Act of 2012 (Public Law 112-

96) states that no interest will be charged for debt from the Fiscal Service.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

404700 Anticipated Transfer to the General Fund of the U.S Government – Current-Year Authority

 414600 Actual Repayments of Debt, Current-Year -Authority

Proprietary Entry

251000 (N) Principal Payable to the Bureau of the Fiscal Service

 101000 (G) Fund Balance With Treasury

116

116

116

116

B120

B120

20a1. Forward/Standard Auctions (Transfers to Other Federal Agencies) – To record the transfer of earned auction revenue from the deposit fund to outside federal 

agencies’ Receipt Accounts other than Treasury (i.e., Public Safety Trust Fund and Spectrum Relocation Fund) as required by Public Law. The budgetary entry must be 

made by the receiving agency since the funds transferred are their budgetary resources and not the FCC’s. The following presents the transactions recorded by TAS 

027X6725 and reciprocates with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

599800 (F) Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General 

 Fund of the U.S. Government

 101000 (G) Fund Balance With Treasury

298000 (F) Custodial Liability 

 599100 (F)(T) Accrued Collections for Others – Statement of Custodial Activity

0272474

0272474

RC10

RC16

50

50

50

50

A210

C404R
Page 31 of 53

20a2. Forward/Standard Auctions (Transfers to Other Federal Agencies) – To record the transfer of earned auction revenue from the deposit fund to outside federal 

agencies’ Receipt Accounts other than Treasury (i.e., Public Safety Trust Fund and Spectrum Relocation Fund) as required by Public Law. The budgetary entry must be made 

by the receiving agency since the funds transferred are their budgetary resources and not the FCC’s. The following presents the transactions recorded by TAS 0272474 and 

reciprocates with TAS 027X6725 and the General Fund of the U.S. Government.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571300 (F)(T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

 198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency –

 Other Than the General Fund of the U.S. Government

298000 (G) Custodial Liability 

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

027X6725

027X6725

0990000

0990000

RC16

RC10

RC46

RC48

50

50

50

50

C133R

C404R

20a3. Forward/Standard Auctions (Transfers to Other Federal Agencies) – To record the transfer of earned auction revenue from the deposit fund to outside federal 

agencies’ Receipt Accounts other than Treasury (i.e., Public Safety Trust Fund and Spectrum Relocation Fund) as required by Public Law. The budgetary entry must be 

made by the receiving agency since the funds transferred are their budgetary resources and not the FCC’s. The following presents the transactions recorded by the 

General Fund of the U.S. Government and reciprocates with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 198000 (F) Asset for Agency’s Custodial and Non-Entity Liabilities – General Fund of the U.S. 

 Government 

0272474

0272474

RC48

RC46

50

50

N/A
Page 32 of 53

20b1. Forward/Standard Auctions (Transfers To The General Fund) –– To record the transfer of residual earned auction revenue from the deposit fund to the general fund 

receipt account as required under 47 U.S.C. § 309. The Expenditure Transfer is processed using FMS 224. The following presents the transactions recorded by TAS 027X6725 

and reciprocates with TAS 0272474.

TAS 027X6725 (internal fund code AUC) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

577600 (F) Nonbudgetary Financing Sources Transferred Out

 101000 (G) Fund Balance With Treasury

298000 (F) Custodial Liability 

 599100 (F)(T) Accrued Collections for Others – Statement of Custodial Activity

0272474

0272474

RC10

RC16

15

15

15

15

E509

C404R
Page 33 of 53

20b2. Forward/Standard Auctions (Transfers To The General Fund) –To record the transfer of residual earned auction revenue from the deposit fund to the general fund 

receipt account as required under 47 U.S.C. § 309. The Expenditure Transfer is processed using FMS 224. The following presents the transactions recorded by TAS 

0272474 and reciprocates with the General Fund of the U.S. Government and TAS 027X6725.

TAS 0272474 (internal fund code 012) TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

101000 (G) Fund Balance With Treasury

 577500 (F) Nonbudgetary Financing Sources Transferred In

571300 (F)(T) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

 198100 (F) Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency –

 Other Than the General Fund of the U.S. Government

599000 (G) Collections for Others – Statement of Custodial Activity

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

027X6725

027X6725

0990000

0990000

RC16

RC10

RC44

RC48

15

15

15

15

15

15

C155

C133R

N/A

20b3. Forward/Standard Auctions (Transfers To The General Fund) – To record the transfer of residual earned auction revenue from the deposit fund to the general fund 

receipt account as required under 47 U.S.C. § 309. The Expenditure Transfer is processed using FMS 224. The following presents the transactions recorded by the 

General Fund of the U.S. Government and reciprocates with TAS 0272474.

General Fund of the U.S. Government TAS Reciprocal 

Category

DR CR TC

Budgetary Entry

N/A

Proprietary Entry

571200 (F) Accrual of Agency Amount To Be Collected – Custodial and Non-Entity – General Fund of 

 the U.S. Government 

 571000 (F) Transfer-in of Agency Unavailable Custodial and Non-Entity Collections

0272474

0272474

RC48

RC44

15

15

N/A
Page 34 of 53

21. Refunds From Internal Fund Code AUC – To record refunds to bidders after the funds have been moved into Treasury. This includes any Upfront Payments to nonwinning bidders that were not refunded within 45 days of the close of the auction from TAS 027X6725 (internal fund code TDA) and to winning bidders who did not have 

their licenses granted for unforeseen circumstances. Note: This is not part of the summary of illustrative transactions in the beginning of this document.

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

232000 (N) Other Deferred Revenue

 101000 (G) Fund Balance with Treasury

10

10

B602R

Pre-Closing Trial Balances

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Budgetary

411400 Appropriated Receipts Derived from Available 

Trust or Special Fund Receipts

125 125

414100 Current-Year Borrowing Authority Realized 1000 1000

414500 Borrowing Authority Converted to Cash 300 300

414600 Actual Repayments of Debt, Current-Year 

Authority

116 116

414800 Resources Realized From Borrowing Authority 300 300

421000 Anticipated Reimbursements and Other Income

425200 Reimbursements and Other Income Earned –

Collected

100 100

438200 Temporary Reduction – New Budget Authority 78 78

445000 Unapportioned Authority 100 100

451000 Apportionments

461000 Allotments -– Realized Resources

480100 Undelivered Orders – Obligations, Unpaid 631 631

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid 300 300

Total Budgetary 0 0 1425 1425 100 100 0 0 1525 1525
Page 35 of 53

Pre-Closing Trial Balances

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Proprietary:

101000 (G) Fund Balance With Treasury 5050 9 100 15 5174

131000 (F) Accounts Receivable 

131000 (N) Accounts Receivable 

198100 (F) Receivable from Custodian or Non-Entity 

Assets Receivable From a Federal Agency – Other Than 

the General Fund of the U.S. Government

10 10

211000 (F) Accounts Payable 

211000 (N) Accounts Payable

232000 (N) Other Deferred Revenue 5040 5040

240000 (N) (TDA) Liability for Nonfiduciary Deposit 

Funds and Undeposited Collections

251000 (F) Principal Payable to the Bureau of the Fiscal 

Service 

184 184

298000 (F) Custodial Liability 10 10

298000 (G) Custodial Liability 25 25

571300 (F) Accrual of Amounts Receivable from 

Custodian or Non-Entity Assets Receivable from a Federal 

Agency – Other Than the General Fund of the U.S. 

Government

10 10

577500 (F) Nonbudgetary Financing Sources Transferred 

In 

15 15

577600 (F) Nonbudgetary Financing Sources Transferred 

Out 

15 15

590000 (F) Other Revenue 100 100

590000 (N) Other Revenue 500 500

599000 (G) Collections for Others – Statement of 

Custodial Activity

15 15

599100 (F) Accrued Collections for Others – Statement of 

Custodial Activity 

10 10

599100 (G) Accrued Collections for Others – Statement of 

Custodial Activity

10 10

599700 (F) Financing Sources Transferred In From 

Custodial Statement Collections 

125 125
Page 36 of 53

Pre-Closing Trial Balances

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

599800 (F) Custodial Collection Transferred Out to a 

Treasury Account Symbol Other Than the General Fund 

of The U.S. Government

175 175

610000 (N) Operating Expenses/Program Costs 300 300

679000 (F) Other Expenses Not Requiring Budgetary 

Resources 

100 100

679000 (N) Other Expenses Not Requiring Budgetary 

Resources 

200 200

Total Proprietary 5550 5550 309 309 100 100 50 50 6009 6009

Pre-Closing Transaction

22. To record the closing of the General Fund Receipt accounts associated with fund balance at yearend.

TAS 0272474 (internal fund code 012) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

298000 (G) Custodial Liability

 101000 (G) Fund Balance With Treasury

15

15

F124
Page 37 of 53

Pre-Closing Trial Balances – Adjusted, Pre-Elimination

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Budgetary

404700 Anticipated Transfers to the General Fund of the U.S. 

Government – Current-Year Authority

411400 Appropriated Receipts Derived from Available Trust or

Special Fund Receipts

125 125

412000 Anticipated Indefinite Appropriations

414100 Current-Year Borrowing Authority Realized 1000 1000

414500 Borrowing Authority Converted to Cash 300 300

414600 Actual Repayments of Debt, Current-Year Authority 116 116

414800 Resources Realized From Borrowing Authority 300 300

421000 Anticipated Reimbursements and Other Income

425200 Reimbursements and Other Income Earned – Collected 100 100

438200 Temporary Reduction – New Budget Authority 78 78

445000 Unapportioned Authority 100 100

451000 Apportionments

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid 631 631

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid 300 300

Total Budgetary 0 0 1425 1425 100 100 0 0 1525 1525

Proprietary:

101000 (G) Fund Balance With Treasury 5050 9 100 0 5159

131000 (F) Accounts Receivable

131000 (N) Accounts Receivable 

198100 (F) Receivable from Custodian or Non-Entity Assets 

Receivable From a Federal Agency – Other Than the General 

Fund of the U.S. Government

10 10

211000 (F) Accounts Payable 

211000 (N) Accounts Payable 

232000 (N) Other Deferred Revenue 5040 5040

240000 (N) (TDA) Liability for Nonfiduciary Deposit Fund 

and Undeposited Collections 

251000 (N) Principal Payable to the Bureau of the Fiscal 

Service

184 184
Page 38 of 53

Pre-Closing Trial Balances – Adjusted, Pre-Elimination

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

298000 (F) Custodial Liability 10 10

298000 (G) Custodial Liability 10 10

571300 (F) Accrual of Amounts Receivable from Custodian or 

Non-Entity Assets Receivable from a Federal Agency – Other 

Than the General Fund of the U.S. Government

10 10

577500 (F) Nonbudgetary Financing Sources Transferred In 15 15

577600 (F) Nonbudgetary Financing Sources Transferred Out 15 15

590000 (F) Other Revenue 100 100

590000 (N) Other Revenue 500 500

599000 (G) Collections for Others – Statement of Custodial 

Activity

15 15

599100 (F) Accrued Collections for Others – Statement of 

Custodial Activity

10 10

599100 (G) Accrued Collections for Others – Statement of 

Custodial Activity

10 10

599700 (F) Financing Sources Transferred In From Custodial 

Statement Collections 

125 125

599800 (F) Custodial Collection Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the U.S. 

Government 

175 175

610000 (N) Operating Expenses/Program Costs 300 300

679000 (F) Other Expenses Not Requiring Budgetary 

Resources 

100 100

679000 (N) Other Expenses Not Requiring Budgetary 

Resources

200 200

Total Proprietary 5550 5550 309 309 100 100 35 35 5994 5994
Page 39 of 53

Closing Transactions

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

TAS 027X6725 (internal fund code AUC) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

590000 (N) Other Revenue

 577600 (F) Nonbudgetary Financing Sources Transferred Out

 599000 (G) Collections for Others – Statement of Custodial Activity

 599800 (F) Custodial Collection Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government

 679000 (F) Other Expenses Not Requiring Budgetary Resources

 679000 (N) Other Expenses Not Requiring Budgetary Resources

 

500

15

10

175

100

200

F336

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

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

331000 Cumulative Results of Operations

599700 (F) Financing Sources Transferred In From Custodial Statement Collections

 610000 (N) Operating Expenses/ Program Costs

175

125

300 F336
Page 40 of 53

25. To record the closing of fiscal-year borrowing authority.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

414500 Borrowing Authority Converted to Cash

414900 Borrowing Authority Carried Forward

 414100 Current-Year Borrowing Authority Realized

Proprietary Entry 

 

N/A

300

700

1000 F306

26. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

420100 Total Actual Resources – Collected

414600 Actual Repayments of Debt, Current-Year Authority

 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

 414800 Resources Realized From Borrowing Authority

Proprietary Entry 

 

N/A

309

116

125

300

F302
Page 41 of 53

27. To reclassify a temporary reduction/cancellation at yearend.

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

438200 Temporary Reduction – New Budget Authority

 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry 

 

N/A

78

78 F360

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

TAS 027X5610 (internal fund code TV1) DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 420100 Total Actual Resources – Collected

Proprietary Entry 

 

N/A

300

300 F314
Page 42 of 53

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

TAS 0272474 (internal fund code 012) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

571300 (F) Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

 Federal Agency – Other Than the General Fund of the U.S. Government

577500 (F) Nonbudgetary Financing Sources Transferred In

 599000 (G) Collections for Others – Statement of Custodial Activity

 599100 (G) Accrued Collections for Others – Statement of Custodial Activity

 

 

 10

15

15

 10

F336

30. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

TAS 027X0100 (internal fund code X54) DR CR TC

Budgetary Entry

420100 Total Actual Resources – Collected

 425200 Reimbursements and Other Income Earned – Collected

Proprietary Entry 

 

N/A

100

100 F302
Page 43 of 53

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

TAS 027X0100 (internal fund code X54) DR CR TC

Budgetary Entry

N/A

Proprietary Entry 

590000 (F) Other Revenue

 331000 Cumulative Results of Operations

 

100

100 F336

 Post-Closing Trial Balance

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Budgetary

404700 Anticipated Transfers to the General Fund of the U.S. 

Government – Current-Year Authority

411400 Appropriated Receipts Derived from Available Trust or 

Special Fund Receipts

0 0

412000 Anticipated Indefinite Appropriations

414100 Current-Year Borrowing Authority Realized 0 0

414500 Borrowing Authority Converted to Cash 0 0

414600 Actual Repayments of Debt, Current-Year Authority 0 0

414800 Resources Realized From Borrowing Authority 0 0

414900 Borrowing Authority Carried Forward 700 700

420100 Total Actual Resources – Collected 9 100 109

421000 Anticipated Reimbursements and Other Income

425200 Reimbursements and Other Income Earned – Collected 0

438200 Temporary Reduction – New Budget Authority 0

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

78 78

439700 Receipts and Appropriations Temporarily Precluded 

From Obligation

445000 Unapportioned Authority 100 100

451000 Apportionments

461000 Allotments – Realized Resources
Page 44 of 53

 Post-Closing Trial Balance

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

480100 Undelivered Orders – Obligations, Unpaid 631 631

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid 0

Total Budgetary 0 0 709 709 100 100 0 0 809 809

Proprietary:

101000 (G) Fund Balance With Treasury 5050 9 100 5159

131000 (F) Accounts Receivable

131000 (N) Accounts Receivable 

198100 (F) Receivable from Custodian or Non-Entity Assets 

Receivable From a Federal Agency – Other Than the General 

Fund of the U.S. Government

10 10

211000 (F) Accounts Payable

211000 (N) Accounts Payable 

232000 (N) Other Deferred Revenue 5040 5040

240000 (N) (TDA) Liability for Nonfiduciary Deposit Funds 

and Undeposited Collections 

0 100

251000 (N) Principal Payable to the Bureau of the Fiscal 

Service

184 184

298000 (F) Custodial Liability 10 10

298000 (G) Custodial Liability 10 10

331000 Cumulative Results of Operations 175 100 75

577500 (F) Nonbudgetary Financing Sources Transferred In 0

577600 (F) Nonbudgetary Financing Sources Transferred Out 0

590000 (F) Other Revenue 0

590000 (N) Other Revenue 0

599000 (G) Collections for Others – Statement of Custodial 

Activity 

0

599100 (F) Accrued Collections for Others – Statement of 

Custodial Activity

599100 (G) Accrued Collections for Others – Statement of 

Custodial Activity

599700 (F) Financing Sources Transferred In From Custodial 

Statement Collections

0
Page 45 of 53

 Post-Closing Trial Balance

USSGL Account 027X6725 027X5610 027X0100 0272474 Combined

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

599800 (F) Custodial Collection Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the U.S. 

Government

0

610000 (N) Operating Expenses/Program Costs 0

679000 (F) Other Expenses Not Requiring Budgetary 

Resources

0

679000 (N) Other Expenses Not Requiring Budgetary 

Resources 

0

Total Proprietary 5050 5050 184 184 100 100 10 10 5344 5344 

NOTE: The financial statements includes an internal elimination entry, TAS 27X6725 debit 298000(F) $10; credit 599100(F) $10 and TAS 272474 

debit 571300(F) $10; credit 198100(F) $10, for external reporting.

BALANCE SHEET

Consolidated

Assets:

 Intragovernmental

 1 Fund Balance With Treasury (101000E) 5,159

 6 Total Intragovernmental (calc.) 5,159

 16 Total Assets (calc.) 5,159

Liabilities:

 Intragovernmental

 17 Accounts Payable (211000E)

 21.2 Loans Payable (251000E) 184

 22.4 Liability to the General Fund of the U.S. Government for custodial 

 and other non-entity assets (Note 17) (298000G)

10

 23 Total Intra-governmental (calc.) 194
Page 46 of 53

BALANCE SHEET

Consolidated

 32 Other liabilities (Notes 17, 18, and 19) (232000E) 5,040 

 34 Total Liabilities (calc.) 5,234

Net Position:

 

 36.2 Cumulative Results of Operations – Funds From Dedicated

 Collections

(175)

 37.2 Cumulative results of operations – Funds other than those from 

 Dedicated Collections

100

 38 Total Net Position (calc.) (75)

 39 Total Liabilities and Net Position (calc.) 5,159

STATEMENT OF NET COST

Consolidated

Gross Program Costs:

 Program A:

1 Gross costs (610000E) 300

2 Less: earned revenue 0

3 Net Program costs (calc. 1-2) 300

4 (Gain)/Loss on pension, or ORB or OPEB Assumption Changes 0

5 Net program costs including Assumption changes: (calc. 3+4) 300

6 Costs not assigned to programs 0

7 Less: earned revenues not attributed to programs (590000E) 100

8 Net cost of operations (calc. 5+6-7) 200
Page 47 of 53

STATEMENT OF CHANGES IN NET POSITION

Funds from 

Dedicated 

Collections

All Other 

Funds

Consolidated

15 Nonexchange revenue (599700) 125 0 125

23 Total Financing Sources (calc. sum 13..22) 125 0 125

24 Net Cost of Operations (+/-) 300 (100) 200

25 Net Change (calc. 23-24) (175) 100 (75)

26 Cumulative Results of Operations (calc. 12+25) (175) 100 (75)

27 Net Position (calc. 9+26) (175) 100 (75)

STATEMENT OF CUSTODIAL ACTIVITY

Consolidated

Total Custodial Revenue:

Sources of Cash Collections:

7 Miscellaneous (590000E) 500

8 Total Cash Collections (calc. 1..7) 500

9 Accrual Adjustments (+/-) 0

10 Total Custodial Revenue (calc. 8..9) 500

Disposition of Collections:

11 Transferred to Others (by Recipient) (599000E(G), 599800E) 190

12 (Increase)/Decrease in Amounts yet to be Transferred (+/-) (10)

 (298000E, 298000B) “Optional Method”

13 Refunds and Other Payments (679000E) 300

14 Retained by the reporting Entity (calc. 10-11-12-13) 0

 “Optional Method” (calc. 10-11+12-13)

15 Total Disposition of Collections (calc. 11+12+13+14) 500

 “Optional Method” (calc. 11-12+13+14)

16 Net Custodial Activity (calc. 10-15) 0
Page 48 of 53

STATEMENT OF BUDGETARY RESOURCES

Consolidated

Line 

No. Budgetary resources

1490 Borrowing authority (discretionary and mandatory) (414100E, 

438200E, 414600E) 931

1890 Spending authority from offsetting collections (discretionary and 

mandatory) (425200E) 100

1910 Total budgetary resources (calc.) 1,031

 Status of budgetary resources

Unobligated balance, end of year:

2190 New obligations and upward adjustments (total) (Note 31) (480100E, 

490200E) 931

2404 Unapportioned (445000E) 100

2412 Unexpired unobligated balance, end of year (Sum of SBR Lines 2204,

2304, 2404) 100

2490 Unobligated balance, end of year (total) (Sum of SBR Lines 2412 and 

2413) 100

2500 Total budgetary resources (Sum of SBR Lines 2190 and 2490) 1,031

Outlays, Net and Disbursements, Net

4190 Outlays, net (total) (discretionary and mandatory) (490200E and 

425200E) 200
Page 49 of 53

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & SCHEDULE P BUDGET PROGRAM 

AND FINANCING SCHEDULE

Consolidated

SF 133 Schedule P

BUDGETARY RESOURCES

Line No.

All Accounts:

0900 Total new obligations, unexpired accounts (480100E, 490200E) 931

Budget authority:

Appropriations:

Mandatory:

1201 Appropriation (special or trust fund) (411400E) 125 125

1232 Appropriations and/or unobligated balance of appropriations temporarily reduced 

(-) (438200E) (9) (9)

1236 Appropriations applied to repay debt (-) (414600E) (116) (116)

1260 Appropriation, mandatory (total) (calc.) 0 0

Borrowing Authority:

Mandatory:

1400 Borrowing authority (414100E) 1,000 1,000

1421 Borrowing authority temporarily reduced (-) (438200) (69) (69)

1440 Borrowing authority, mandatory (total) 931 931

Spending authority from offsetting collections:

Mandatory:

1800 Collected (425200E) 100 100

1850 Spending authority from offsetting collections, mandatory (total) 100 100
Page 50 of 53

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & SCHEDULE P BUDGET PROGRAM 

AND FINANCING SCHEDULE

Consolidated

SF 133 Schedule P

1900 Budget authority (total) 1,031 1,031

1910 Total budgetary resources 1,031 1,031

1930 Total budgetary resources available 1,031 1,031

 Memorandum (non-add) entries:

All Accounts:

1940 Unobligated balance expiring (-) 0

1941 Unexpired unobligated balance, end of year (445000E) 100

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

2001 Category A (by quarter) (480100E, 490200E) 931

2004 Direct obligations (total) (calc.) 931

2403 Other (445000E) 100 

2412 Unexpired unobligated balance: end of year (calc.) 100

2490 Unobligated balance, end of year (calc.) 100 

2500 Total budgetary resources (calc.) 1,031

 BUDGET AUTHORITY AND OUTLAYS, NET

 Mandatory:

 Outlays, gross

4100 Outlays from new mandatory authority (490200E) 300 300

4110 Outlays, gross (total) 300 300
Page 51 of 53

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & SCHEDULE P BUDGET PROGRAM 

AND FINANCING SCHEDULE

Consolidated

SF 133 Schedule P

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4120 Federal sources (-) (425200E) (100) (100)

4130 Offsets against gross budget authority and outlays (total) (-) (100) (100)

4160 Budget authority, net (mandatory) (100) (100)

4170 Outlays, net (mandatory) 200 200

 4190 Outlays, net (total) 200 200

RECLASSIFIED BALANCE SHEET

Consolidated

Assets

1 Fund balance with Treasury (Note 3) (101000E) 5,159

16 Total assets (calc.) 5,159

Liabilities: (Note 13)

21 Debt associated with loans (Note 14)

21.2 Loans payable 184

22 Other Liabilities (Notes 15 and 17)

22.4 Liability to the General Fund for custodial and other non-entity assets

 (Note 17) (298000)

10

23 Total Intra-governmental (calc.) 194

With the public

32 Other liabilities (Notes 17,18,and 19) (232000N) 5,040

33 Total with the public (calc.) 5,040

34 Total Liabilities (calc.) 5,234

Net position:

38 Total net position (calc.) (75)

39 Total liabilities and net position (calc.) 5,159
Page 52 of 53

RECLASSIFIED STATEMENT OF NET COST

Consolidated 

1 Gross cost

2 Non-federal gross cost (610000E + 679000E) 500

6 Total non-federal gross cost (calc 2..5) 500

7 Federal gross cost

7.3 Buy/sell cost (RC 24)/2 (679000E) 100

8 Total federal gross cost (calc. 7.1..7.8) 100

9 Department total gross cost (calc. 6+8) 600

10 Earned revenue

11 Non-federal earned revenue 0

12 Federal earned revenue 0

12.2 Buy/sell revenue (exchange) (RC 24)/2 (590000E) 100

13 Total federal earned revenue (calc. 12.1..12.10) 100

14 Department total earned revenue (calc. 11+13) 100

15 Net cost of operations (calc. 14-9) 500
Page 53 of 53

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Consolidated

1 Net position, beginning of period 0

4 Net position, beginning of period – adjusted (calculated) 0

5 Non-federal non-exchange revenue:

5.8 Miscellaneous earned revenues/2 (590000 E2) (500)

5.9 Total non-federal non-exchange revenue (calc. 5.1..5.8) (500)

6 Federal non-exchange revenue:

6.7 Collections Transferred to a TAS Other Than the General Fund of the

 U.S. Government (RC 15) (599800) (175)

6.8 Collections Transferred into a TAS Other Than the General Fund of the

 U.S. Government (RC 15) (599700) 125

6.11 Total federal non-exchange revenue (calc. lines 6.1..6.10) (50)

8 Other financing sources:

8.1 Transfers-in without reimbursement (RC 18)/1 (577500F) 15

8.2 Transfers-out without reimbursement (RC 18)/1 (577600F) (15)

8.4 Non-entity collections transferred to the General Fund of the U.S. Government

 (RC 44) (599000G)

(25)

8.11 Total other financing sources (calc.8.1, 8.2, 8.4) (10)

9 Net cost of operations (+/-) 500

10 Net position, end of period (calc. 4,5.9,6.9,7.20, 8.11, and 9) (75)

2 USSGL account 590000 must also be reported with an Exchange/Non-Exchange Attribute Domain Value of “E” to include the Spectrum Auction proceeds in the Reclassified 

Statement of Operations and Changes in Net Position as prescribed in Paragraph 278 of FASAB SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts 

for Reconciling Budgetary and Financial Accounting.