Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 1 of 17 April, 2006

This scenario follows FY 2006 crosswalks (fiscal 2005 P& F), as published in TFM S2-06-01

Background

Nonexpenditure transactions are defined as transactions that do not represent payments for goods and services, but serve only to adjust amounts available in 

accounts. They include transfers of appropriations (based on appropriation warrants), which increase or decrease appropriation amounts between appropriation 

and fund accounts as a result of legislation. These transfers must be authorized by law and are accomplished via SF 1151: Nonexpenditure Transfer (NET) 

Authorization.1

Nonexpenditure transfers must occur within the same fund group. That is, any transfer that occurs between funds within the Federal fund group2 (i.e. transfers 

between general, special and revolving funds) is to be classified as nonexpenditure. Likewise, any transfer between two trust funds is to be classified as 

nonexpenditure.

There are four main groups of nonexpenditure transfers. These groups are:

• Appropriation Transfers

• Balance Transfers

• Reappropriation Transfers, and

• Capital Transfers.

Treasury Financial Manual (TFM) Volume 1, Part 2, Chapter 2000, Appendix 3 as amended by TFM Bulletin 2006-03 provides specific information about the 

transfer types and the associated USSGL accounts. This information can be found on the Fiscal Service website at the following address: 

http://tfm.fiscal.treasury.gov/v1.html

For nonexpenditure transfers of budget authority between Treasury Appropriation Fund Symbols (TAFS), the "Transfer From" entity will determine the source of 

funds being transferred and record a proprietary USSGL account that designates the funding as being derived from either3

: 

• Unexpended appropriations from general fund resources not earmarked by law for a specific purpose - USSGL account 3103, 

“Unexpended Appropriations - Transfers-Out,” or 

• Financing sources that impact cumulative results of operations - USSGL account 5765, “Nonexpenditure Financing Sources - Transfers 

Out.”

 1 TFM Vol. I Part 2 - Chapter 2000 2 As defined in the Analytical Perspectives of the Budget of the U.S. Government, Chapter 15.

3 TFM Supplement, Section III
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 2 of 17 April, 2006

The "Transfer To" entity must use a propriety USSGL account that corresponds to the proprietary USSGL account used by the "Transfer From" 

entity. USSGL account 3102, “Unexpended Appropriations - Transfers-In” corresponds to USSGL account 3103. USSGL account 5755, 

“Nonexpenditure Financing Sources - Transfers In” corresponds to USSGL account 5765. Failure of both entities to record the matching 

proprietary USSGL account category (3102/3103 or 5755/5765) will result in agency-wide and/or Government-wide elimination discrepancies.

There may be mixed funding in a single TAFS. The net position of a TAFS may be a mix of:

• Unexpended appropriations derived from general fund resources not earmarked by law for a specific purpose, and

• Financing sources such as Economy Act revenue, which impact cumulative results of operations.

Overview

The following concepts apply:

• All activity between the two TAFS represented is independent except for the NET transfer activity. Related activity is presented in shaded text.

• The transferring agency and receiving agency have legislative authority to make and accept the subject transfers.

• The scenario is not all inclusive of the different types of revenues and/or expenses that may be recorded. The intent is to illustrate the main concepts 

through basic transactions. Refer to Section III, Accounting Transactions, of TFM S2-06-01 (as updated) for a complete listing of USSGL accounts that 

may be recorded. Section III is located on the USSGL Web site (https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm). 

• Budgetary and financial reports reflect the pertinent lines to be reported based on the main concepts illustrated. For full presentations of the reports and line 

descriptions, refer to the appropriate authoritative guidance (i.e. OMB Circular A-136: Financial Reporting Requirements, OMB Circular No. A-11: 

Preparing, Submitting, and Executing the Budget, Treasury Financial Manual references).

• The Treasury Appropriation Symbols in this scenario are for example only. These symbols were not valid symbols found in the Federal Account Symbols 

and Titles (FAST) book dated September 2005.

• This scenario does not display information specific to Earmarked Funds as defined by FASAB.

• The Budget Enforcement Act category for the programs in this scenario is presumed to be discretionary.

• All obligations in a Revolving Fund are considered reimbursable. Refer to OMB Circular A-11, Section 83.5.
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 3 of 17 April, 2006

USSGL Accounts Used in Scenario

Budgetary Proprietary

4119 Other Appropriations Realized 1010 Fund Balance with Treasury

4170 Transfers – Current Year Authority 1310 Accounts Receivable

4201 Total Actual Resources – Collected 3100 Unexpended Appropriations – Cumulative

4210 Anticipated Reimbursements and Other Income 3101 Unexpended Appropriations - Appropriations Received

4221 Unfilled Customer Orders Without Advance 3102 Unexpended Appropriations – Transfer In

4251 Reimbursements & Other Income Earned – Receivable 3103 Unexpended Appropriations – Transfer Out

4252 Reimbursements and Other Income Earned -Collected 3107 Unexpended Appropriations - Used

4620 Unobligated Funds Exempt From Apportionment 3310 Cumulative Results of Operations

4690 Anticipated Resources – Program Exempt from Apportionment 5100 Revenue From Goods Sold

4902 Delivered Orders – Obligations, Paid 5700 Expended Appropriations

5755 Nonexpenditure Financing Sources Transfers-In 

5765 Nonexpenditure Financing Sources – Transfers-Out

5900 Other Revenue

6100 Operating Expenses/Program Costs
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 4 of 17 April, 2006

1. To record the enactment of an appropriation. The program is exempt 

from apportionment. (TC A104)

Budgetary Entry

4119 Other Appropriations Realized 600,000

4620 Unobligated Funds Exempt From 

Apportionment 600,000

Proprietary Entry

1010 Fund Balance With Treasury 600,000

3101 Unexpended Appropriations – Appropriations 

Received 600,000 

2. To record anticipated spending authority from offsetting collections. 

(A302)

 Budgetary Entry 

 4210 Anticipated Reimbursements and Other Income 35,000

 4620 Unobligated Funds Exempt from Apportionment 35,000

Proprietary Entry

None 

2. To record anticipated spending authority from offsetting collections. 

(A302)

 Budgetary Entry 

 4210 Anticipated Reimbursements and Other Income 500,000

 4620 Unobligated Funds Exempt from Apportionment 500,000

Proprietary Entry

None 

3. To record anticipated resources apportioned but not available for use 

until realized in a program exempt from apportionment. (TC A119)

Budgetary Entry

4620 Unobligated Funds Exempt from Apportionment 35,000

4690 Anticipated Resources – Program Exempt from 

Apportionment 35,000

Proprietary Entry

None

3. To record anticipated resources apportioned but not available for use 

until realized in a program exempt from apportionment. (TC A119)

Budgetary Entry

4620 Unobligated Funds Exempt from Apportionment 500,000

4690 Anticipated Resources – Program Exempt from 

Apportionment 500,000

Proprietary Entry

None
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 5 of 17 April, 2006

4a. To record the realization of previously anticipated and apportioned 

authority for programs subject to apportionment. (TC A304)

Budgetary Entry

4221 Unfilled Customer Orders Without Advance 35,000

4210 Anticipated Reimbursement and Other Income 35,000

Proprietary Entry

None

4b. To record a reimbursable agreement without an advance that was 

previously anticipated. (TC A123)

Budgetary Entry

4690 Anticipated Resources – Programs Exempt from

Apportionment 35,000

4620 Unobligated Funds Exempt from Apportionment 35,000

 Proprietary Entry

 None 

4a. To record the realization of previously anticipated and apportioned 

authority for programs subject to apportionment. (TC A304)

Budgetary Entry

4221 Unfilled Customer Orders Without Advance 500,000

4210 Anticipated Reimbursement and Other Income 500,000

Proprietary Entry

None

4b. To record a reimbursable agreement without an advance that was 

previously anticipated. (TC A123)

 

Budgetary Entry

4690 Anticipated Resources – Programs Exempt from

Apportionment 500,000

4620 Unobligated Funds Exempt From Apportionment 500,000

Proprietary Entry

None 

5. To record revenue earned for goods or services performed on the 

reimbursable order without an advance. (TC A310)

Budgetary Entry

4251 Reimbursements & Other Income Earned –

Receivable 35,000 

4221 Unfilled Customer Orders w/o Advance 35,000

Proprietary Entry

1310 Accounts Receivable 35,000 

5100 Revenue From Goods Sold 35,000 

5. To record revenue earned for goods or services performed on a 

reimbursable order without an advance. (TC A310)

Budgetary Entry

4251 Reimbursements & Other Income Earned –

Receivable 500,000

4221 Unfilled Customer Orders w/o Advance 500,000

Proprietary Entry

1310 Accounts Receivable 500,000

5100 Revenue From Goods Sold 500,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 6 of 17 April, 2006

6. To collect payment for the order that was completed. (TC C186)

 Budgetary Entry

4252 Reimbursements and Other Income Earned 

Collected 35,000

4251 Reimbursements and Other Income

Earned – Receivable 35,000

Proprietary Entry

1010 Fund Balance With Treasury 35,000

1310 Accounts Receivable 35,000

6. To collect payment for the order that was completed. (TC C186)

 Budgetary Entry

4252 Reimbursements and Other Income Earned

Collected 500,000

4251Reimbursements and Other Income Earned –

Receivable 500,000

 Proprietary Entry

1010 Fund Balance With Treasury 500,000

1310 Accounts Receivable 500,000

7. To record payment and disbursement of funds related to

reimbursable activity. (B107) Use FACTSII “R” for Reimbursable 

domain value for the Reimb attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 10,000

4902 Delivered Orders – Obligations, Paid 10,000

Proprietary Entry

6100 Operating Expenses/Program Costs 10,000

 1010 Fund Balance With Treasury 10,000

7. To record payment and disbursement of funds related to

reimbursable activity. (B107) Use FACTSII “R” for Reimbursable 

domain value for the Reimb attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 400,000

4902 Delivered Orders – Obligations, Paid 400,000

 Proprietary Entry

6100 Operating Expenses/Program Costs 400,000

 1010 Fund Balance With Treasury 400,000

8a. To record payment and disbursement of funds from unexpended 

appropriations. (B107) Use FACTSII “D” for Direct domain value 

for the Reimb attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt from Apportionment 515,000

4902 Delivered Orders – Obligations, Paid 515,000

 Proprietary Entry

6100 Operating Expenses/Program Costs 515,000

1010 Fund Balance With Treasury 515,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 7 of 17 April, 2006

8b. To record appropriations used. (B134) 

Budgetary Entry

None

Proprietary Entry

3107 Unexpended Appropriations - Used 515,000

5700 Expended Appropriations 515,000

9. To record nonexpenditure transfer-out. General fund 60X1250 records 

a GWA NET application nonexpenditure transfer of current year 

budget authority and indicates on the GWA NET application 

transaction that funds are derived from unexpended appropriations. 

Transfer partner is revolving fund 12X4251 – Partner Code 12. (TC 

A251) Reference Attachment 1 for example of GWA NET application 

nonexpenditure transfer transaction.

Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 50,000

4170 Transfer – CY Authority 50,000

Proprietary Entry

3103 Unexpended Appropriations – Transfer Out 50,000

1010 Fund Balance With Treasury 50,000

9. To record nonexpenditure transfer-in. Revolving fund 12X4521 

reflects a GWA NET application nonexpenditure transfer of current 

year budget authority from general fund 60X1250 – Partner Code 60. 

The transfer agency indicates that the source of funds is unexpended

appropriations. (TC A249) Reference Attachment 1 for example of 

GWA NET application nonexpenditure transfer transaction.

Budgetary Entry

4170 Transfer – CY Authority 50,000

4620 Unobligated Funds Exempt From Apportionment 50,000

Proprietary Entry

 1010 Fund Balance With Treasury 50,000

3102 Unexpended Appropriations – Transfer In 50,000

10. To record nonexpenditure transfer-out. General fund 60X1250 

records a GWA NET application nonexpenditure transfer of current 

budget year authority and indicates that the source of funds is other 

financing sources. Transfer partner is revolving fund 12X4521 –

Partner Code 12. (TC A252) Reference Attachment 2 for example of 

GWA NET application nonexpenditure transfer transaction.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 20,000

 4170 Transfers – Current Year Authority 20,000

 Proprietary Entry

 5765 Nonexpenditure Financing Sources – Transfers-Out 20,000

1010 Fund Balance With Treasury 20,000

10.To record nonexpenditure transfer-in. Revolving fund 12X4521 

reflects the GWA NET application transfer of current year budget 

authority from general fund 60X1250 – Partner Code 60. The transfer 

agency indicates that the source of funds is other financing sources.

(TC A250) Reference Attachment 2 for example of GWA NET 

application nonexpenditure transfer transaction.

 

 Budgetary Entry

4170 Transfers – Current-Year Authority 20,000

4620 Unobligated Funds Exempt From Apportionment 20,000

 Proprietary Entry

 1010 Fund Balance With Treasury 20,000

5755 Nonexpenditure Financing Sources Transfers-In 20,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 8 of 17 April, 2006

11a. To record payment and disbursement of funds from unexpended 

appropriations. (B107) Use FACTSII “R” for Direct domain value 

for the Reimb attribute.

 Budgetary Entry

4620 Unobligated Funds Exempt From Apportionment 30,000

4902 Delivered Orders – Obligations, Paid 30,000

 Proprietary Entry

6100 Operating Expenses/Program Costs 30,000

1010 Fund Balance With Treasury 30,000

11b. To record appropriations used. (B134) 

Budgetary Entry

None

Proprietary Entry

3107 Unexpended Appropriations - Used 30,000

5700 Expended Appropriations 30,000

Pre-Closing Adjusting Entries Pre-Closing Adjusting Entries

N/A N/A
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 9 of 17 April, 2006

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4119 

4170 

4210

4221 

4251

4252

4620 

4690

4902

Totals

PROPRIETARY

1010 

1310 

3101 

3103

3107

5100

5700

5765

6100

Totals

600,000

0

0

0

35,000

0

635,000

40,000

0

50,000

515,000

20,000

525,000

1,150,000

70,000

0

 40,000

0

525,000

635,000

600,000

35,000

515,000

0

1,150,000

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4170

4210 

4221

4251

4252

4620 

4690

4902

Totals

PROPRIETARY

1010 

1310 

3102 

3107

5100 

5700

5755

6100

Totals

 

 70,000

 0

 0

 0 

500,000

0

570,000

140,000

0

30,000

430,000

600,000

140,000

0

430,000

570,000

50,000

500,000

30,000

20,000

0

600,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 10 of 17 April, 2006

Closing Entries Closing Entries

C1. To record the consolidation of actual net funded resources. (TC F204)

 Budgetary Entry

4170 Transfers – Current Year Authority 70,000

4201 Total Actual Resources – Collected 565,000

4119 Other Appropriations Realized 600,000 

4252 Reimbursements and Other Income Earned – 

Collected 35,000

 Proprietary Entry

None

C1. To record the consolidation of actual net funded resources. (TC

F204)

 

Budgetary Entry

4201 Total Actual Resources – Collected 570,000

4170 Transfers – Current Year Authority 70,000

4252 Reimbursements and Other Income Earned –

Collected 500,000

Proprietary Entry

None 

C2. To record the closing of paid delivered orders to unexpended 

appropriations. (TC F214)

 Budgetary Entry

4902 Delivered Orders – Obligations, Paid 525,000

4201 Total Actual Resources - Collected 525,000

Proprietary Entry

None

C2. To record the closing of paid delivered orders to unexpended 

appropriations. (TC F214)

Budgetary Entry

4902 Delivered Orders – Obligations, Paid 430,000

4201 Total Actual Resources - Collected 430,000

Proprietary Entry

None

C3. To record the closing of revenue, expense, and other financing source 

accounts to cumulative results of operations. (TC F228)

Budgetary Entry

None

Proprietary Entry

5100 Revenue From Goods Sold 35,000

5700 Expended Appropriations 515,000

3310 Cumulative Results of Operations 5,000

5765 Nonexpenditure Financing Sources –

Transfer-Out 20,000

6100 Operating Expenses/Program Costs 525,000

C3. To record the closing of revenue, expense, and other financing 

source accounts to cumulative results of operations. (TC F228)

Budgetary Entry

None

Proprietary Entry

5100 Revenue From Goods Sold 500,000

5700 Expended Appropriations 30,000

5755 Nonexpenditure Financing Sources – Transfer-In 20,000

3310 Cumulative Results of Operations 120,000

6100 Operating Expenses/Program Costs 430,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

General Fund (60X1250) Revolving Fund (12X4251)

Page 11 of 17 April, 2006

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

appropriations. (TC F233)

Budgetary Entry

None

Proprietary Entry

3101 Unexpended Appropriations – Appropriations

Received 600,000

3100 Unexpended Appropriations – Cumulative 35,000

3103 Unexpended Appropriations – Transfer-Out 50,000

3107 Unexpended Appropriations - Used 515,000

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

appropriations. (TC F233)

Budgetary Entry

None

Proprietary Entry

3100 Unexpended Appropriations – Cumulative 20,000

3102 Unexpended Appropriations – Transfer-In 50,000

3107 Unexpended Appropriations – Used 30,000

POST-CLOSING ADJUSTED TRIAL BALANCE 

DR CR

BUDGETARY

4201

4620

Totals

PROPRIETARY

1010 

3100

3310

Totals

30,000

0

30,000

30,000

0

30,000

30,000

30,000

25,000

 5,000

30,000

POST-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4201

4620

Totals

PROPRIETARY

1010 

3100

3310

Totals

 140,000

0

140,000

140,000

0

140,000

140,000

140,000

20,000

120,000

140,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 12 of 17 April, 2006

General Fund (60X1250) Revolving Fund (12X4251)

SF 133: Report on Budget Execution and Budgetary 

 Resources (Year-End)

1. Unobligated Balance:

1A. Brought forward, October 0

3. Budget authority:

3A1. Appropriation (4119E) 600,000

3D1a. Earned (4252E) 35,000 

4. Nonexpenditure transfers, net:

4A. Actual transfers, budget authority (4170E) (70,000)

Total budgetary resources 565,000

8. Obligations Incurred

A1. Direct: Category A (4902E) 515,000

B1. Reimbursable: Category A (4902E) 10,000

9B1. Exempt from apportionment (4620E) 40,000

11. Total status of budgetary resources 565,000

12. Obligated balance, net:

12A. Unpaid obligations, brought forward, October 1 (+) 0

12B. Uncollected customer payments from Federal sources, 

brought forward, October 1 (-) 0

13. Obligations incurred (+) (4902E) 525,000

14. Gross outlays (-) (4902E) (525,000)

18. Obligated balance, net, end of period

18A. Unpaid obligations (+) 0

18B Uncollected customer payments from Fed sources (-) 0

19. Net outlays:

19A Gross outlays (+) (4902E) 525,000

19B Offsetting collections (-) (4252E) (35,000)

USSGL 2108: Year-End Closing Statement

Column 5 Postclosing Unexpended Balance (1010E) 40,000

Column 11 Unobligated Balance (4620E) 40,000

SF 133: Report on Budget Execution and Budgetary 

 Resources (Year-End)

1. Unobligated Balance:

1A. Brought forward, October 0

3. Budget authority:

3D1a. Earned (4252E) 500,000

4. Nonexpenditure transfers, net:

4A. Actual transfers, budget authority (4170E) 70,000

7. Total budgetary resources 570,000

8. Obligations Incurred

B1. Reimbursable: Category A (4902E) 430,000

9B1. Exempt from apportionment (4620E) 140,000 

11. Total status of budgetary resources 570,000

12. Obligated balance, net:

12A. Unpaid obligations, brought forward, October 1 (+) 0

12B. Uncollected customer payments from Federal sources, 

brought forward, October 1 (-) 0

13. Obligations incurred (+) (4902E) 430,000

14. Gross outlays (-) (4902E) (430,000)

18. Obligated balance, net, end of period

18A. Unpaid obligations (+) 0

18B Uncollected customer payments from Fed sources (-) 0

19. Net outlays:

19A Gross outlays (+) (4902E) 430,000

19B Offsetting collections (-) (4252E) (500,000)

USSGL 2108: Year-End Closing Statement

Column 5 Postclosing Unexpended Balance (1010E) 140,000

Column 11 Unobligated Balance (4620E) 140,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 13 of 17 April, 2006

General Fund (60X1250)

OMB Form and Content Statements

Balance Sheet

Assets

Intragovernmental Assets

 1. Fund Balance With Treasury (1010E) 40,000

 6. Total Intragovernmental Assets (calc 1..5) 40,000

15. Total Assets (calc 6..14) 40,000

Intragovernmental Liabilities 0

Net Position

29. Unexpended Appropriations (3100E) 35,000

30. Cumulative Results of Operations (3310E) 5,000

31. Total Net Position (calc 29+30) 40,000

32. Total Liabilities/Net Position (calc 27+31) 40,000

Statement of Net Cost

Program Costs

1. Gross Costs (6100E) 525,000

2. Less: Intragovernmental Earned Revenues (5100E) 35,000

3. Net Program Costs (calc 1-2) 490,000

6. Net Cost of Operations (calc 3+4-5) 490,000

Revolving Fund (12X4251)

OMB Form and Content Statements

Balance Sheet

Assets

Intragovernmental Assets

 1. Fund Balance With Treasury (1010E) 140,000

 6. Total Intragovernmental Assets (calc 1..5) 140,000

15. Total Assets (calc 6..14) 140,000

Intragovernmental Liabilities 0

Net Position

29. Unexpended Appropriations (3100E) 20,000

30. Cumulative Results of Operations (3310E) 120,000

31. Total Net Position (calc 29+30) 140,000

32. Total Liabilities/Net Position (calc 27+31) 140,000

Statement of Net Cost

Program Costs

1. Gross Costs (6100E) 430,000

2. Less: Intragovernmental Earned Revenues (5100E) 500,000

3. Net Program Costs (calc 1-2) (70,000)

6. Net Cost of Operations (calc 3+4-5) (70,000)
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 14 of 17 April, 2006

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1b. Beginning Balances (3310B) 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources:

4b. Appropriations Received (3101E) 600,000

5b. Appropriations Transferred-In/Out (3103E) (50,000)

7b. Appropriations Used (3107E,5700E) 0

10. Transfers-in/out Without Reimb (+/-) (5765E) (20,000) 0

16. Total Financing Sources (20,000) 550,000

17b. Net Cost of Operations (25,000) 515,000

19b. Ending Balances 5,000 35,000

19. Total all funds (a+b) 5,000 35,000

 Statement of Financing

1. Obligations Incurred (4902E) 525,000

2. Less: Sp Auth Off Coll and Recov (4252E) 35,000

3. Obligations Net of Offsetting Coll. and Recov. (calc 1-2) 490,000

4. Less: Offsetting Receipts (5100E) 0

5. Net Obligations (calc 3-4) 490,000

11. Total Resources Used to Finance Activities (calc 5+10) 490,000

12. Change in Budgetary Resources 0

16. Other Resources or Adj. to Net Oblig. Resources That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 0

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 490,000 

30. Net Cost of Operations (calc 18+29) 490,000 

Statement of Changes in Net Position

Cum Res of Ops Unexp

Approps

1b. Beginning Balances (3310B) 0 0

3. Beginning Bal, As Adjusted (calc 1..2) 0 0

Budgetary Financing Sources

5b. Appropriations Transferred-In/Out (3102E) 50,000

7b. Appropriations Used, Other (3107E, 5700E) 0

10. Transfers-in/out Without Reimb (+/-) (5755E) 20,000 0

16. Total Financing Sources 20,000 50,000

17b. Net Cost of Operations (100,000) 30,000

19b. Ending Balance 120,000 20,000

19. Total all funds 120,000 20,000

Statement of Financing

1. Obligations Incurred (4902E) 430,000

2. Less: Sp Auth Off Coll. and Recov. (4252E) 500,000

3. Obligations Net of Offsetting Coll. and Recov. (calc 1-2) (70,000)

4. Less: Offsetting Receipts 0

5. Net Obligations (calc 3-4) (70,000)

11. Total Resources Used to Finance Activities (calc 5+10) (70,000)

12. Change in Budgetary Resources 0

16. Other Resources or Adj. to Net Oblig. Resources That Do Not

 Affect Net Cost of Operations 0

17. Total Res Used to Fin Items Not Part of

 Net Cost of Ops (calc 12..16) 0

18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) (70,000)

30. Net Cost of Operations (calc 18+29) (70,000)
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 15 of 17 April, 2006

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4902E) 430,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2200 New budget authority (gross) (sum 4000 to 6990) 570,000

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

opp sign) (430,000)

2440 Unob bal CF, end of yr (+) (4620E) 140,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

4200 Transferred from other accounts (+) 60X1250

(4170E) 50,000

6800 Spending authority from offsetting collections 

(cash) + (4252E) 500,000

6862 Transferred from other accounts (+) (4170E) 20,000

6890 Spending authority from offsetting collections (total

Discretionary) (+) Calc (same as sum 6800..6862) 520,000

7000 Total new budget authority (gross) (-)

Calc (same as sum 4000..6990, excluding subtotals) 570,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 

7310 Total new obligations (+) (same as line 1000) 430,000 

7320 Total outlays (gross) (-) (4902E) (430,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (+) (4902E)430,000

OFFSETS

Offsetting collections from:

8800 Federal sources (-) (4252E) (500,000)

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+)

Calc (same as sum 2200 and 8800..8896) 70,000

9000 Outlays (net) (+)

Calc (same as sum 8700 and 8800..8845) (70,000)

Program and Financing Schedule (P&F)

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4902E) 525,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

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

2200 New budget authority (gross) (sum 4000 to 6990) (+)565,000

2395 Total new oblig (-) (same as line 1000, opp sign) (525,000)

2440 Unob bal CF, end of yr (+) (4620E) 40,000

NEW BUDGETARY AUTHORITY (GROSS), DETAIL

4000 Appropriation (+) (4119E) 600,000

4100 Transferred to other accounts (-) (12X4251) (4170E) (50,000)

6800 Spending authority from offsetting collections

(cash) + (4252E) 35,000

6861 Transferred to other accounts (-) (12X4251) (4170E) (20,000)

6890 Spending authority from offsetting collections (total

discretionary) (+) Calc (same as sum 6800..6862) 15,000

7000 Total new budget authority (gross) (-)

Calc (same as sum 4000..6990, excluding subtotals) 565,000

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) 0

7310 Total new obligations (+) (same as line 1000) 525,000

7320 Total outlays (gross) (-) (4902E) (525,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (+) (4902E)525,000

OFFSETS

Offsetting collections from:

8800 Federal sources (-) (4252E) (35,000)

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 

2200 and 8800..8845, 8895, and 8896) 530,000

9000 Outlays (net) (+)

Calc (same as sum 8690..8698 minus 8800..8845) 490,000
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 16 of 17 April, 2006

Example of screen print from GWA NET 

Application

Transactions for Nonexpenditure Transfer Authorization

GWA Control 

Number:

(D9731CC3-B1E3-

442A- Current Status: STAR Posted

A285-986D7D46AF8B)

Transfer From: Transfer To:

Dept: Railroad Retirement Board Dept: Department of Agriculture

Bureau: Bureau:

Account Symbol: Amount: Account Symbol: Amount:

60X1250 50,000.00 12X4251 50,000.00

Transaction Date: mm/dd/yyyy Transfer FROM Total: 50,000.00

Effective Date: mm/dd/yyyy Transfer TO Total: 50,000.00

Transaction Preparer: name

Certifying Officer: name

Approving Officer: name

PL 108-447 38 USC 1729 118 Stat 3293 Sec 

115

The above transfer is proper under the authority cited.

COMMENTS:

Transfer from: USSGL Account 3103

Attachment 1

The GWA NET application 

comment field is available for 

agencies to input the proper 

proprietary USSGL transfer 

account. Refer to TFM Bulletin 

2006-03 for guidance at 

http://tfm.fiscal.treasury.gov/v1.ht

ml
Nonexpenditure Transfers

General Fund TAFS to a Revolving Fund TAFS

(Transfer of Unexpended Appropriations and Transfer of Revenue)

Page 17 of 17 April, 2006

Example of screen print from GWA NET 

Application

Transactions for Nonexpenditure Transfer Authorization

GWA Control Number:

(D9731CC3-B1E3-

442A- Current Status: STAR Posted

A285-986D7D46AF8B)

Transfer From: Transfer To:

Dept: Railroad Retirement Board Dept: Department of Agriculture

Bureau: Bureau:

Account Symbol: Amount: Account Symbol: Amount:

60X1250 20,000.00 12X4251 20,000.00

Transaction Date: mm/dd/yyyy Transfer FROM Total: 20,000.00

Effective Date: mm/dd/yyyy Transfer TO Total: 20,000.00

Transaction Preparer: name

Certifying Officer: name

Approving Officer: name

PL 108-447 38 USC 1729 118 Stat 3293 Sec 115

The above transfer is proper under the authority cited.

COMMENTS:

Transfer from: USSGL Account 5765

Attachment 2

The GWA NET application 

comment field is available for 

agencies to input the proper 

proprietary USSGL transfer 

account. Refer to TFM Bulletin 

2006-03 for guidance at 

http://tfm.fiscal.treasury.gov/v1.ht

ml