ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 1 of 31 October 2, 2003

BACKGROUND

In November 1990, Congress passed, and the President signed, Public Law 101-5101

, which 

superseded prior reporting requirements. This law requires that agencies keep any remaining 

budget authority for five years after the appropriation expires to use in paying unliquidated 

obligations and liabilities on the books at expiration. At the end of that five-year period for that 

Treasury Appropriation Fund Symbol (TAFS):

• all budgetary resources, both obligated and unobligated, is canceled;

• fund balance is returned to Treasury; and

• any receivables and payables are canceled for that TAFS.

At the time a TAFS is canceled, any collectible account receivable is re-established in a 

miscellaneous receipt account. Upon collection, the funds are deposited to Treasury 

miscellaneous receipt account 3200 – Collections of Receivables from Canceled Accounts. Any 

valid obligations and payables associated with the canceled TAFS may be paid from budget 

authority that is available for the same general purpose but still in the unexpired phase, as in 

accordance with OMB Circular No. A-11 requirements. Failure to meet these provisions may 

result in a violation of the Anti-Deficiency Act. Further guidance is provided in OMB Circular 

No. A-11, Section 130.10 for canceled obligations and payables. See also the Bureau of Fiscal 

Service web site at https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm for a 

scenario on canceled payables.

This guidance relates to appropriations that have definite expiration dates. No-year authority 

usually stays in the unexpired phase until fully obligated and disbursed. When the purposes for 

which the authority was made available have been achieved, the account may be closed and the 

authority canceled.2

The following illustration provides generic procedures for principal transactions agencies would 

encounter. Receivables are listed generically, using the USSGL account number for Accounts 

Receivable 1310. Payables are illustrated via the USSGL account number for Accounts Payable 

2110. Agencies may have other receivables and payables, and should use appropriate USSGL 

account numbers.

 1 United States Code Title 31>Subtitle II>Chapter 15>Subchapter IV>Sections 1551-1557 2 OMB Circular No. A-11, Section 20.4
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 2 of 31 October 2, 2003

YEAR 1

1. To record the enactment of an annual appropriation for other than special and trust 

funds. 

Budgetary entry

Debit 4119 Other Appropriations Realized 1,000

Credit 4450 Unapportioned Authority 1,000

Proprietary entry

Debit 1010 Fund Balance w/Treasury 1,000

Credit 3101 Unexpended Appropriations – Appro. Received 1,000

TC

A104

2. To record anticipated reimbursements. 

Budgetary entry

Debit 4210 Anticipated Reimbursements and Other Income 1,050

 Credit 4450 Unapportioned Authority 1,050

Proprietary entry

None

TC

A302

3. To record budgetary authority apportioned by OMB and available for allotment. (Direct 

Appropriation)

Budgetary entry

Debit 4450 Unapportioned Authority 1,000

Credit 4510 Apportionments 1,000

Proprietary entry

None

TC

A116

4. To record anticipated resources apportioned but not available for use until realized. 

Budgetary entry

Debit 4450 Unapportioned Authority 1,050

 Credit 4590 Apportionments Unavailable – Anticipated

 Resources 1,050

Proprietary entry

None

TC

A118
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 3 of 31 October 2, 2003

5. To record the allotment of authority. (Direct Appropriation)

Budgetary entry

Debit 4510 Apportionments 1,000

Credit 4610 Allotments – Realized Resources 1,000

Proprietary entry

None

TC

A120

6. To record a commitment. (Direct Appropriation)

Budgetary entry

Debit 4610 Allotments – Realized Resources 900

Credit 4700 Commitments 900

Proprietary entry

None

TC

B202

7. To record current year undelivered orders. (Direct Appropriation)

Budgetary entry

Debit 4700 Commitments 500

 Credit 4801 Undelivered Orders – Obligations, Unpaid 500

Proprietary entry

None

TC

B204

8. To record the delivery of goods or services and accrue a liability. (Direct Appropriation)

Budgetary entry

Debit 4801 Undelivered Orders – Obligations, Unpaid 500

Credit 4901 Delivered Orders – Unpaid 500

Proprietary entry

Debit 6100 Operating Expenses/Program Costs 500

Credit 2110 Accounts Payable 500

And

Debit 3107 Unexpended Appropriations – Appropriations Used 500

Credit 5700 Expended Appropriations 500

TC

B134,

B302
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 4 of 31 October 2, 2003

9. To pay $400 obligation originally recorded for $500 in the current year and decrease 

current year obligations. The invoice was less than expected. (Direct Appropriation)

Budgetary entry

Debit 4901 Delivered Orders – Obligations, Unpaid 400

Credit 4902 Delivered Orders – Obligations, Paid 400

Debit 4901 Delivered Orders – Obligations, Unpaid 100

Credit 4610 Allotments – Realized Resources 100

Proprietary entry

Debit 2110 Accounts Payable 500

Credit 1010 Fund Balance w/Treasury 400

Credit 6100 Operating Expenses/Program Costs 100

Debit 5700 Expended Appropriations 100

 Credit 3107 Unexpended Appropriations – Used 100

TC

B110

B306R3

B134R

10. To record a commitment of $100. (Direct Appropriation)

Budgetary entry

Debit 4610 Allotments – Realized Resources 100

Credit 4700 Commitments 100

Proprietary entry

None

TC

B202

11. To record current year undelivered orders. (Direct Appropriation)

Budgetary entry

Debit 4700 Commitments 500

 Credit 4801 Undelivered Orders – Obligations, Unpaid 500

Proprietary entry

None

TC

B204

12. To record the delivery of goods or services and accrue a liability. (Direct 

Appropriation.)

Budgetary entry

Debit 4801 Undelivered Orders – Obligations, Unpaid 500

Credit 4901 Delivered Orders – Unpaid 500

Proprietary entry

Debit 6100 Operating Expenses/Program Costs 500

Credit 2110 Accounts Payable 500

And

Debit 3107 Unexpended Appro. – Appro. Used 500

Credit 5700 Expended Appropriations 500

TC

B134,

B302

 3 Reverse original entry (R = Reverse)
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 5 of 31 October 2, 2003

13. To pay $100 of accounts payable balance.

Budgetary entry

Debit 4901 Delivered Orders – Obligations, Unpaid 100

Credit 4902 Delivered Orders – Obligations, Paid 100

Proprietary entry

Debit 2110 Accounts Payable 100

Credit 1010 Fund Balance w/Treasury 100

TC

B110

14. Determined that the $100 in the above transaction was paid in error and that a refund 

was due. (Note: this is a non-federal receivable4

)

Budgetary entry

None

Proprietary entry

Debit 1310 Accounts Receivable 100

 Credit 6790 Other Expenses Not Requiring Budgetary Resources 100

TC

C212

15. To record the estimated allowance for bad debts related to non-credit reform 

receivables.5

 (*estimates for bad debts are normally done at the beginning of fiscal year)

Budgetary entry

None

Proprietary entry

Debit 6720 Bad Debt Expense 100

Credit 1319 Allow for loss on Accounts Receivable 100

TC

D204

16. To record the realization of previously anticipated and apportioned authority, and 

record a reimbursable agreement without an advance – Reimbursable Order #1. 

Budgetary entry

Debit 4221 Unfilled Customer Orders Without Advance 550

 Credit 4210 Anticipated Reimbursements and Other Income 550

and

Debit 4590 Apportionments Unavailable – Anticipated Resources 550

 Credit 4610 Allotments – Realized Resources 550

Proprietary entry

None

TC

A122,

A304

 4 The USSGL does not endorse recording a budgetary resource for federal refunds receivable. 5 Determined that receivables would not be totally collected and more than a 50% chance of loss existed.
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 6 of 31 October 2, 2003

17. To record the realization of previously anticipated and apportioned authority, and 

record a reimbursable agreement with an advance – Reimbursable Order #2.

Budgetary entry

Debit 4222 Unfilled Customer Orders Without Advance 350

 Credit 4210 Anticipated Reimbursements and Other Income 350

and

Debit 4590Apportionments Unavailable – Anticipated Resources 350

 Credit 4610 Allotments – Realized Resources 350

Proprietary entry

Debit 1010 Fund Balance with Treasury 350

 Credit 2310 Advances from Others 350

TC

A122,

C182

18. To record current year undelivered orders – Reimbursable Order #1($200); 

Reimbursable Order #2($150).

Budgetary entry

Debit 4610 Allotments – Realized Resources 350

 Credit 4801 Undelivered Orders – Obligations, Unpaid 350

Proprietary entry

None

TC

B204

19. To record the delivery of goods or services and accrue a liability – Reimbursable Order 

#1.

Budgetary entry

Debit 4801 Undelivered Orders – Obligations, Unpaid 200

 Credit 4901 Delivered Orders – Obligations, Unpaid 200

Proprietary entry

Debit 6100 Operating Expenses/Program Costs 200

 Credit 2110 Accounts Payable 200

TC

B302

20. To record revenue earned for services performed on a reimbursable order without an 

advance – Reimbursable Order #1.

Budgetary entry

Debit 4251 Reimbursements and Other Income Earned – Receivable 200

 Credit 4221 Unfilled Customer Orders Without Advance 200

Proprietary entry

Debit 1310 Accounts Receivable 200

 Credit 5200 Revenue from Services Provided 200

TC

A310
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 7 of 31 October 2, 2003

21. To record the delivery of goods or services and accrue a liability – Reimbursable Order 

#2.

Budgetary entry

Debit 4801 Undelivered Orders – Obligations, Unpaid 150

 Credit 4901 Delivered Orders – Obligations, Unpaid 150

Proprietary entry

Debit 6100 Operating Expenses/Program Costs 150

 Credit 2110 Accounts Payable 150

TC

B302

22. To record earned revenue related to a reimbursable agreement – Reimbursable Order 

#2.

Budgetary entry

Debit 4252 Reimbursements and Other Income Earned – Collected 150

 Credit 4222 Unfilled Customer Orders With Advance 150

Proprietary entry

Debit 2310 Advances from Others 150

 Credit 5200 Revenue from Services Provided 150

TC

A306

Pre-Closing Adjusting Entries

23. To record the removal of unobligated unfilled customer orders without advance in 

excess of obligations.

Budgetary entry

Debit 4610 Realized Resources 350

 Credit 4221 Unfilled Customer Orders Without Advance 350

Proprietary entry

None

TC

F109

24. To record removal of unobligated unfilled customer orders with advance and return 

advance in excess of obligations – Reimbursable Order #2.

Budgetary entry

Debit 4610 Realized Resources 200

 Credit 4222 Unfilled Customer Orders With Advance 200

Proprietary entry

 Debit 2310 Advances from Others 200

 Credit 1010 Fund Balance with Treasury 200

TC

F110
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 8 of 31 October 2, 2003

25. To record adjustments for anticipated resources not realized.

Budgetary entry

Debit 4590 Apportionments Unavailable – Anticipated Resources 150

 Credit 4210 Anticipated Reimbursements & Other Income 150

Proprietary entry

None

TC

F112

Pre- Closing Trial Balances – Year End Debit Credit

Budgetary

4119 Other Appropriations Realized

4251 Reimbursements and Other Income Earned - Receivable

4252 Reimbursements and Other Income Earned - Collected

4610 Allotments – Realized Resources

4901 Delivered Orders-Obligations, Unpaid

4902 Delivered Orders-Obligations, Paid

 TOTALS

Proprietary

1010 Fund Balance w/Treasury

1310 Accounts Receivable

1319 Allowance for loss on Accounts Receivable

2110 Accounts Payable

3101 Unexpended Appropriations Received

3107 Unexpended Appropriations Used

5200 Revenue from Services Provided

5700 Expended Appropriations

6100 Operating Expenses/Program Costs

6720 Bad Debt Expense

6790 Other Expenses Not Requiring Budgetary Resources

 TOTALS

1,000

200

150

____

1,350

650

300

900

1,250

100

____

3,200

100

750

500_

1,350

100

750

1,000

350

900

100_

3,200

USSGL 2108 –Year End Closing Statement

Year 1

Column 5 Unexpended Balance (1010E) 650

Column 7 Reimbursements Earned and Refunds (4251E) 200

Column 10 Accounts Payable and Other Liabilities (4901E) 750

Column 11 Unobligated Balance (4610E) 100

FACTS II Edit Check: Columns 5+6+7+8=9+10+11
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 9 of 31 October 2, 2003

SF-133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES (YEAR 1)

BUDGETARY RESOURCES

1. Budget authority

A. Appropriations received (4119E) 1,000

3. Spending authority from offsetting collections

A. Earned

 1. Collected (4252E) 150

 2. Receivable from Federal sources (4251E-B) 200

E. Subtotal 350

7. Total Budgetary Resources 1,350

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Direct (4901E-B) + (4902E) 900

B. Reimbursable (4901E-B) 350

C. Subtotal 1,250

9. Unobligated balance:

A. Apportioned

 1. Balance, currently available (4610E) 100

11. Total Status of budgetary resources 1,350

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

14. Obligated balance net, end of period

A. Accounts receivable (-) (4251E) (200)

D. Accounts payable (+) (4901E) 750

15. Outlays

A. Disbursements (+) (4902E) 500

B. Collections (-) (4252E) (150)

C. Subtotal (calc 15A..15B) 350

16. Less: Offsetting receipts ____

17. Net Outlays 350
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 10 of 31 October 2, 2003

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR ACTUAL 

COLUMN FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4901E-B+4902E) 1,250

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (+) 1,350

2395 Total new obligations (-) (1,250)

2398 Unobligated balance expiring or withdrawn (-) (4610E) (100)

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 1,000

6800 Spending authority from offsetting collections (cash) (+) (4252E) 150

6810 Change in uncollected customer payments from Federal sources

(unexpired) (4251E-B) 200

6890 Spending authority from offsetting collections (total discretionary) (+) 350

7000 Total new budget authority (gross) (-) 1,350

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations 1,250

7320 Total outlays (gross) (-) (4902E) (500)

7400 Change in uncollected customer payments from Federal sources (unexpired) (200)

7440 Obligated balance, end of year (+) (4251E)(4901E) 550

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (+) (4902E) 500

8700 Total outlays (gross) (+) 500

OFFSETS

8800 Federal sources (-) (4222E-B) (4252E) (150)

8895 Change in uncollected customer payments from Federal sources (unexpired) (200)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) 1,000

9000 Outlays (net) (+) 350
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 11 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Program Costs:

1. Intragovernmental gross costs (6100E) 350

2. Less: Intragovernmental earned revenue (5200E) (350)

3. Intragovernmental net costs (calc) 0

Gross Costs with the Public:

4. Gross costs with the public (6100E+6720E+6790E) 900

5. Less: Earned revenues from the public

6. Net costs with the public (calc) 900

7. Total net cost 900

8. Cost not assigned to programs

9. Less: Earned revenues not attributed to programs

10. Net Cost of Operations 900

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Cumulative Results Unexpended

Of Operations Appropriations

Budgetary Financing Sources:

4. Appropriations Received (3101E) 1,000

7. Appropriations Used (5700E) (3107E) 900 (900)

Other Financing Sources:

15. Other (+/-)

16. Total Financing Sources (calc) 900 100

17. Net Cost of Operations (+/-) (900)

18. Ending Balances 0 100
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 12 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4901E-B)+(4902E) 1,250

2. Less: Spending Authority for Offsetting Collections and Recoveries

(4251E-B+4252) 350

3. Obligations Net of Offsetting Collections and Recoveries (CALC 1-2) 900

4. Less: Offsetting Receipts

5. Net Obligations (CALC 3-4) 900

11. Total Resources Used to Finance Activities (CALC 5+10) 900

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

12. Change in Budgetary Resources Obligated for Goods, Services, and

Benefits Ordered but not yet Provided 

17. Total Resources Used to Finance Items not Part of the Net Cost of

 Operations (CALC 12..16) ____

18. Total Resources Used to Finance the Net Cost of Operations 900

Components of the Net Cost of Operations that will not Require or Generate Resources in 

the Current Period:

27. Other (6720E+6790E) 0

29. Total Components of Net Cost of Operations that will not require or

 Generate Resources in the Current Period ____

30. Net Cost of Operations (CALC 18+29) 900

The appropriation has expired, record closing entries at the end of year one.
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 13 of 31 October 2, 2003

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

Budgetary entry

Debit 4201 Total Actual Resources – Collected 1,150

 Credit 4119 Other Appropriations Realized 1,000

 Credit 4252 Reimburse. & Other Income Earned – Coll. 150

Proprietary entry

None

TC

F204

27. To record the closing of Expended Authority - Paid.

Budgetary entry

Debit 4902 Delivered Orders – Obligations, Paid 500

Credit 4201 Total Actual Resources – Collected 500

Proprietary entry

None

TC

F214

28. To record the closing of revenue, expense, and other financing source accounts to 

cumulative results of operations.

Budgetary entry

None

Proprietary entry

Debit 3310 Cumulative Results of Operations 1,350

Credit 6100 Operating Expenses/Programs Costs 1,250

 Credit 6720 Bad Debt Expense 100

Debit 5200 Revenue from Services Provided 350

Debit 5700 Expended Appropriations 900

Debit 6790 Other Expenses Not Requiring Budgetary Resources 100

 Credit 3310 Cumulative Results of Operations 1,350

TC

F228

29. To record the closing of unobligated balances to expired authority.

Budgetary entry

Debit 4610 Allotments – Realized Resources 100

Credit 4650 Allotments – Expired Authority 100

Proprietary entry

None

TC

F212
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 14 of 31 October 2, 2003

30. To record closing of fiscal year activity to unexpended appropriations.

Budgetary entry

None

Proprietary entry

Debit 3100 Unexpended Appropriations – Cumulative 900

Credit 3107 Unexpended Appropriations – Used 900

Debit 3101 Unexpended Appropriations – Appropriations Received 1,000

 Credit 3100 Unexpended Appropriations – Cumulative 1,000

TC

F233

Post- Closing Trial Balances – Year End Debit Credit

Budgetary

4201 Total Actual Resources Collected

4251 Reimbursements and Other Income Earned Receivable

4650 Allotments – Expired Authority

4901 Delivered Orders-Obligations, Unpaid

 TOTALS

Proprietary

1010 Fund Balance w/Treasury

1310 Accounts Receivable

1319 Allowance for Loss on Accounts Receivable

2110 Accounts Payable

3100 Unexpended Appropriations - Cumulative

TOTALS

650

200

____

850

650

300

___

950

100

750

850

100

750

100

950
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 15 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, YEAR 1

(in dollars/thousands/millions)

Assets

Intragovernmental:

1. Fund balance with Treasury (1010E) 650

3. Accounts receivable (1310E) 200

6. Total Intragovernmental 950

15. Total Assets 850

Liabilities

 Intragovernmental

 16. Accounts Payable (2110E) 350

 With the Public

 20. Accounts Payable (2110E) 400

 27. Total Liabilities 750

Net Position:

 29. Unexpended appropriations (3100E) 100

 30. Cumulative results of operations (3310E) 0

 31. Total Net Position (calc) 100

32. Total Liabilities and Net Position 850
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 16 of 31 October 2, 2003

YEAR 2 (expired)

31. To record the collection of refund due for assets purchased and expenses incurred in a 

prior year that create budgetary resources when collected. (non-fed)

Budgetary

Debit 4972 Downward Adjustments of Prior Year Paid Expended

 Authority Refunds Collected 100

Credit 4650 Allotments – Expired Authority 100

Proprietary

Debit 1010 Fund Balance with Treasury 100

Credit 1310 Accounts Receivable 100

Debit 6790 Other Expenses Not Requiring Budgetary Resources 100

Credit 6100 Operating Expenses/Program Costs 100

Debit 5700 Expended Appropriations – Used 100

 Credit 3107 Unexpended Appropriations – Used 100

TC

C136

B134R

32. To pay $400 of accounts payable balance. (Direct Appropriation)

Budgetary entry

Debit 4901 Delivered Orders – Obligations, Unpaid 400

Credit 4902 Delivered Orders – Obligations, Paid 400

Proprietary entry

Debit 2110 Accounts Payable 400

Credit 1010 Fund Balance w/Treasury 400

TC

B110

33. Determined that $200 in the above transaction was paid in error and that a refund was 

due. (Note: this is a non-federal receivable)

Budgetary entry

None

Proprietary entry

Debit 1310 Accounts Receivable 200

 Credit 6790 Other Expenses Not Requiring Budgetary

 Resources 200

TC

C212
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 17 of 31 October 2, 2003

Pre-Closing Trial Balances (Year 2) Debit Credit

Budgetary

4201 Total Actual Resources Collected

4251 Reimbursements and Other Income Earned - Receivable

4650 Allotments – Expired Authority

4901 Delivered Orders-Obligations, Unpaid

4902 Delivered Orders-Obligations, Paid

4972 Downward Adj of PY Delivered Orders-Obligations, Refunds Collected

 TOTALS

Proprietary

1010 Fund Balance w/Treasury

1310 Accounts Receivable

1319 Allowance for Loss on Accounts Receivable

2110 Accounts Payable

3100 Unexpended Appropriations - Cumulative

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

6100 Operating Expenses/Program Costs

6790 Other Expense not Requiring Budgetary Resources

 TOTALS

650

200

100

950

350

400

100

___

850

200

350

400

___

950

100

350

100

100

100

100

850

USSGL 2108 –Year End Closing Statement

Year 2

Column 5 Unexpended Balance (1010E) 350

Column 7 Reimbursements Earned and Refunds (4251E) 200

Column 10 Accounts Payable and Other Liabilities (4901E) 350

Column 11 Unobligated Balance (4650E) 200

FACTS II Edit Check: Columns 5+6+7+8=9+10+11
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 18 of 31 October 2, 2003

SF-133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES (YEAR 2)

BUDGETARY RESOURCES

2. Unobligated balance

A. Beginning of period (4201B+4251B-4901B) 100

3. Spending authority from offsetting collections

A. Earned

 1. Collected (4972E) 100

7. Total budgetary resources 200

STATUS OF BUDGETARY RESOURCES

10. Other (4650E) 200

11. Total status of budgetary resources 200

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net, beginning of period (4251B-4901B) 550

14. Obligated balance, net, end of period

 A. Accounts receivable (-) (4251E) (200)

 D. Accounts payable (4901E) 350

15. Outlays

 A. Disbursements (4902E) 400

 B. Collections (4972E) (100)

 C. Subtotal 300

16. Less: offsetting receipts

17. Net outlays 300

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR ACTUAL 

COLUMN FOR YEAR 2 REPORTING

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4221B) (4251B) (4901B) 550

7320 Total outlays (gross) (-) (4902E) (400)

7440 Obligated balance, end of year (+) (4251E) (4901E) 150

OUTLAYS (GROSS), DETAIL

8693 Outlays from discretionary balances (+) (4902E) 400

OFFSETS

8800 Offsetting collections from federal sources (-) (4972E) (100)

8896 Portion of offsetting collections (cash) credited to expired accounts (4972E) 100

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) 0

9000 Outlays (net) (+) 300
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 19 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the years ended September 30, YEAR 2

(in dollars/thousands/millions)

Program Costs:

4. Gross costs with the public (6100E+6790E) (200)

6. Net Costs with the Public (calc) (200)

7. Total net cost (200)

10. Net Cost of Operations (200)

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 2

(in dollars/thousands/millions)

Cumulative Results Unexpended

Of Operations Appropriations

Budgetary Financing Sources:

3. Beginning Balances 100

4. Appropriations Received (3101E) 0

7. Appropriations Used (5700E) (3107E) (100) 100

Other Financing Sources:

15. Other (+/-)

16. Total Financing Sources (calc) (100) 100

17. Net Cost of Operations (+/-) 200

18. Ending Balances (300) 200
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 20 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the Years Ended September 30, YEAR 2

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4901E-B)+(4902E)

2. Less: Spending Authority for Offsetting Collections

 and Recoveries (4972E) 100

3. Obligations Net of Offsetting Collections and Recoveries (calc 1-2) (100)

4. Less: Offsetting Receipts ___

5. Net Obligations (calc 3-4) (100)

Other Resources

9. Net Other Resources Used to Finance Activities ___

11. Total Resources Used to Finance Activities (calc) (100)

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

13. Resources that Fund Expenses Recognized in Prior

 Periods (1310E-B) (100)

17. Total Resources Used to Finance Items not Part of the

 Net Cost of Operations (calc) (100)

18. Total Resources Used to Finance the Net Cost of 

 Operations (calc 11-17) (0)

Components of the Net Cost of Operations that will not Require or Generate 

Resources in the Current Period:

22. Increase in exchange revenue receivable from the public 0

24. Total Components of Net Cost of Operations That Will

 Require or Generate Resources in Future Periods (calc) 0

27. Other (6790E) (200)

28. Total Components of Net Cost of Operations That Will

 Not require or generate Resources (calc) (200)

29. Total Components of Net Cost of Operations That Will

 Not Require or Generate Resources in the Current Period (200)

30. Net Cost of Operations (200)
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 21 of 31 October 2, 2003

Recorded closing entries at the end of year two.

34. To record the closing of adjustments to Expended Authority – Paid.

Budgetary entry

Debit 4902 Delivered Orders – Obligations, Paid 100

 Credit 4972 Downward Adjustments of PY Paid Delivered

 Orders Obligations, Refunds Collected 100 

Proprietary entry

None

TC

F216

35. To record the closing of Expended Authority – Paid.

Budgetary entry

Debit 4902 Delivered Orders – Obligations, Paid 300

 Credit 4201 Total Actual Resources – Collected 300

Proprietary entry

None

TC

F214

36. To record the closing of revenue, expense, and other financing sources to cumulative 

results of operations.

Budgetary entry

None

Proprietary entry

Debit 6100 Operating Expenses/Programs Costs 100

Debit 6790 Other Expenses Not Requiring Budgetary Resources 100

 Credit 3310 Cumulative Results of Operations 200

Debit 3310 Cumulative Results of Operations 100

 Credit 5700 Expended Appropriations 100 

TC

F228

37. To record closing of fiscal year activity to cumulative unexpended appropriations.

Budgetary entry

None

Proprietary entry

Debit 3107 Unexpended Appropriations – Used 100

 Credit 3100 Unexpended Appropriations – Cumulative 100

TC

F233
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 22 of 31 October 2, 2003

Post- Closing Trial Balances (Year 2) Debit Credit

Budgetary

4201 Total Actual Resources Collected

4251 Reimbursements and Other Income Earned - Receivable

4650 Allotments – Expired Authority

4901 Delivered Orders-Obligations, Unpaid

 TOTALS

Proprietary

1010 Fund Balance w/Treasury

1310 Accounts Receivable

1319 Allowance for Loss on Accounts Receivable

2110 Accounts Payable

3100 Unexpended Appropriations - Cumulative

3310 Cumulative Results of Operations

` TOTALS

350

200

____

550

350

400

____

750

200

350

550

100

350

200

100

750

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, YEAR 2

(in dollars/thousands/millions)

Assets

Intragovernmental:

1. Fund Balance with Treasury (1010E) 350

3. Accounts Receivable (1310E) (Fed) 200

6. Total Intragovernmental calc 550

9. Accounts receivable, net (1310E) (1319E)(Nonfed) 100

15. Total Assets calc 650

Liabilities with the Public

 20. Accounts Payable (2110E) 350

 27. Total Liabilities calc 350

Net position

 29. Unexpended appropriations 200

 30. Cumulative results of operations (3310E) 100

 31. Total net position calc (29+30) 300

32. Total Liabilities and Net Position calc (27+31) 650
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 23 of 31 October 2, 2003

YEAR 6 (Canceling Year)

Assuming that no further transactions took place in years 3-5, the following entries would 

be made to cancel the accounts. Note that the entries for recording a canceled receivable or 

payable are considered adjusting entries.

38. To cancel receivable for reimbursable activity.

Budgetary entry

Debit 4650 Allotments – Expired Authority 200

 Credit 4251 Reimbursements and Other Income Earned-Receivable 200

Proprietary entry

Debit 5200 Revenue from Services Provided (exchange, federal) 200

 Credit 1310 Accounts Receivable (entity, federal) 200

TC

F144

Canceled receivables are re-established in the Treasury General Fund miscellaneous receipt 

account 3200 - Collections of Receivables from Canceled Accounts. Amounts collected from 

these receivables are deposited to Treasury using the same account. The purpose of this 

illustration is not to address timing issues, however, agencies must conform with provisions for 

receivables as set forth in the Debt Collection Act of 1996. Further information on the Debt 

Collection Act may be found on the Bureau of the Fiscal Service web site at.

https://fiscal.treasury.gov/fsservices/gov/debtColl/dms/debt_home.htm 

39. To reclassify receivable as non-entity and recognize liability. (non-entity asset)

Budgetary entry

None

Proprietary entry

Debit 1310 Accounts Receivable (non-entity, federal) 200

 Credit 5900 Other Revenue 200

Debit 5991 Accrued Collections for Others 200

 Credit 2980 Custodial Liability 200

TC

C202
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 24 of 31 October 2, 2003

40. To record canceled receivable. (non-federal) (reverse original transaction) 

Debit 6790 Other Expenses not Requiring Budgetary Resources 200

 Credit 1310 Accounts Receivable (non-fed) 200

TC

C212R

and

41. To reclassify receivable as non-entity and recognize liability. (non-entity asset)

Budgetary entry

None

Proprietary entry

Debit 1310 Accounts Receivable (non-entity, non-fed) 200

 Credit 5900 Other Revenue 200 

Debit 5991 Accrued Collections for Others 200

 Credit 2980 Custodial Liability 200

TC

C202

Canceled payables must be paid from funds of subsequent appropriations available for the same 

general purpose as the one from which the payables were canceled. These payments are subject 

to the 1 percent limitation rule (the sum of all items paid from a current appropriation for all past 

canceled appropriations may not exceed 1 percent of the current appropriation). Further guidance 

is provided in OMB Circular No. A-11, Section 130.10 for canceled obligations and payables. 

Also see the Bureau of the Fiscal Service web site at 

https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm for a scenario on canceled 

payables.

42. To record canceled payable. 

Budgetary entry

Debit 4971 Downward Adjust of P/Y Unpaid Delivered

 Orders – Obligations, Recoveries 350

 Credit 4650 Allotments – Expired Authority 350

Proprietary entry

Debit 2110 Accounts Payable 350

 Credit 6100 Operating Expenses/Program Costs 350

 and

Debit 5700 Expended Appropriations 350

 Credit 3107 Unexpended Appropriations – Used 350

TC

F128,

B134R

43. To re-establish payable in canceled account. 

Budgetary entry

None

Proprietary entry

Debit 6800 Future Funded Expenses 350

 Credit 2960 Accounts Payable From Canceled

 Appropriations 350

TC

F130
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 25 of 31 October 2, 2003

44. To record cancellation of expired authority and withdraw funds via USSGL 2108: Year 

End Closing Statement.

Budgetary

Debit 4650 Allotments – Expired Authority 350

 Credit 4350 Canceled Authority 350

Proprietary

Debit 3106 Unexpended Appropriations – Adjustments 350

Credit 1010 Fund Balance with Treasury 350

TC

F120

Pre-Closing Trial Balance (Cancel Year 6) Debit Credit

Budgetary

4201 Total Actual Resources Collected

4350 Canceled Authority

4901 Delivered Orders-Obligations, Unpaid

4971 Downward Adj of PY Unpaid Delivered Orders-Obligations, Recoveries

 TOTALS

Proprietary

1310 Accounts Receivable

1319 Allowance for Loss on Accounts Receivable

2960 Accounts Payable from Canceled Appropriations

2980 Custodial Liability

3100 Unexpended Appropriations – Cumulative

3106 Unexpended Appropriations – Adjustments

3107 Unexpended Appropriations – Used

3310 Cumulative Results of Operations

5200 Revenue from Services Provided

5700 Expended Appropriations

5900 Other Revenue

5991 Accrued Collections for Others

6100 Operating Expenses/Program Costs

6790 Other Expenses not Requiring Budgetary Resources

6800 Future Funded Expenses

 TOTALS

350

350

700

400

350

200

350

400

200

350_

2,250

350

350

___

700

100

350

400

200

350

100

400

350

____

2,250

USSGL 2108 –Year End Closing Statement

Year 6

Column 2 Treasury supplied 350

Column 4 Unobligated & Obligated Balance Withdrawn/Canceled (4350E) 350
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 26 of 31 October 2, 2003

SF-133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES (YEAR 6)

BUDGETARY RESOURCES

2. Unobligated balance

A. Beginning of period (4201B+4251B-4901B) 100

3. Spending authority from offsetting collections

A. Earned – Receivable from federal sources

2. Receivable from Federal Sources (4251E-B) (200)

B. Change in unfilled customer orders

1. Advance received 

2. Without advance from federal sources 

E. Subtotal (200)

4. Recoveries of prior year obligations 

A. Actual (4971E) 450

6. Permanently not available

A. Cancellations of expired and no-year accounts (4350E) (350)

7. Total budgetary resources 0

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred (4901E-B) (4902E)

10. Unobligated balance not available 

D. Other (4650E)

11. Total status of budgetary resources 0

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net, beginning of period (4251B-4901B) 250

14. Obligated balance, net, end of period

D. Accounts payable (4901E+4971E)

15. Outlays

B. Collections 0

16. Less: offsetting receipts 

17. Net outlays 0

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR YEAR ACTUAL 

COLUMN FOR YEAR 6 REPORTING

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4251B+4901B) 250

7340 Adjustments in expired accounts (net) (4901E-B-4971E) (450)

7410 Change in uncollected customer payments for Federal sources (expired) 200

NET BUDGETARY AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) 0

9000 Outlays (net) (+) 0
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 27 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, YEAR 6

(in dollars/thousands/millions)

Program Costs:

4. Gross costs with the public (6100E) (6790E) (6800E) 200

5. Less: Earned revenues (5200E) (5900E) (200)

6. Net Costs with the Public (calc) 0

7. Total net cost 0

10. Net Cost of Operations 0

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 6

(in dollars/thousands/millions)

Cumulative Results Unexpended

Of Operations Appropriations

3. Beginning Balances (3310B) (3100B) 100 200

Budgetary Financing Sources:

4. Appropriations received (3101E)

6. Other adjustments (3106E) (350)

7. Appropriations used (5700E) (3107E) (350) 350

Other Financing Sources:

15. Other (+/-) (5900E) (400) ____

16. Total Financing Sources (calc) (750) (0)

17. Net Cost of Operations (+/-) (0)

18. Ending Balances (650) 200
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 28 of 31 October 2, 2003

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the year ended September 30, YEAR 6

(in dollars/thousands/millions)

Year 6

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4901E-B)+(4902E)

2. Less: Spending Authority for Offsetting Collections

 and Recoveries (4251E-B) (4971E) 150

3. Obligations Net of Offsetting Collections and Recoveries (calc) 150

5. Net Obligations (150)

Other Resources

9. Other Resources (+/-) (5900E) 400

11. Total Resources Used to Finance Activities (calc) 250

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

13. Resources that Fund Expenses Recognized in Prior Periods (1310E-B) 200

14b. Other 400

15. Resources that Finance the Acquisition of Assets or Liquidation of

 Liabilities 

17. Total Resources Used to Finance Items not Part of the Net Cost of

 Operations (calc) 400

18. Total Resources Used to Finance the Net Cost of Operations (350)

Components of the Net Cost of Operations that will not Require or Generate 

Resources in the Current Period:

23. Other (6800E) (350)

24. Total Components of Net Cost of Operations That Will Require or

 Generate Resources in Future Periods (calc) (350)

27. Other (6790E) 0

28. Total Components of Net Cost of Operations That Will Not Require or

 Generate Resources 0

29. Total Components of Net Cost of Operations That Will Not Require or

 Generate Resources in the Current Period (350)

30. Net Cost of Operations 0
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 29 of 31 October 2, 2003

45. To close revenue, expense, and other financing sources to cumulative results.

Budgetary entry

None

Proprietary entry

Debit 3310 Cumulative Results of Operations 1500

Debit 5900 Other Revenue 400

Debit 6100 Operating Expense/Program Costs 350

 Credit 5200 Revenue from Services Provided 200

 Credit 5700 Expended Appropriations 350

 Credit 5991 Accrued Collections for Others 400

 Credit 6790 Other Expenses not Requiring Budgetary Resources 200

 Credit 6800 Future Funded Expenses 350

 Credit 3310 Cumulative Results of Operations 750

TC

F228

46. To record the closing of related adjustments to Expended Authority – Unpaid.

Budgetary entry

Debit 4901 Delivered Orders – Obligations, Unpaid 450

 Credit 4971 Downward Adjust. of P/Y Unpaid Delivered Orders –

 Obligations, Recoveries 450

Proprietary entry

None

TC

F220

47. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary entry

None

Proprietary entry

Debit 3100 Unexpended Appropriations – Cumulative 350

 Credit 3106 Expended Appropriations – Adjustments 350

Debit 3107 Unexpended Appropriations – Used 350

 Credit 3100 Unexpended Appropriations – Cumulative 350

TC

F233
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 30 of 31 October 2, 2003

Post-Closing Trial Balances (Cancel Year 6) Debit Credit

Budgetary

4201 Total Actual Resources Collected

4350 Canceled Authority

Proprietary

1310 Accounts Receivable

1319 Allowance for Loss on Accounts Receivable 

2960 Accounts Payable from Canceled Appropriations

2980 Custodial Liability

3100 Unexpended Appropriations - Cumulative

3310 Cumulative Results of Operations

 TOTALS

350

400

650

1050

350

100

350

400

200

___

1050

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, YEAR 6

(in dollars/thousands/millions)

Assets

Intragovernmental:

 3. Accounts receivable (1310E)(non-entity) 200

6. Total intragovernmental 200

Assets with the Public:

9. Accounts receivable (1310E) (1319E)(non-entity) 100

15. Total assets 300

Liabilities

 26. Other liabilities with the public (2960E, 2980E) 750

 27. Total liabilities 750

Net Position

 29. Unexpended Appropriations - Cumulative (3100E) 200

 30. Cumulative results of operations (3310E) (650)

 31. Total net position (450)

32. Total liabilities and net position 300
ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY 

FOR OTHER THAN SPECIAL AND TRUST FUNDS

Page 31 of 31 October 2, 2003

YEAR 7 (TAFS canceled in previous year)

The following transactions illustrate the collection of canceled receivables and subsequent 

transfer of cash to Treasury miscellaneous receipt account 3200.

48. To record collection of canceled receivables.

Budgetary

None

Proprietary

Debit 1010 Fund Balance with Treasury 400

 Credit 1310 Accounts Receivable (non-entity) 400

and

Debit 5990 Collections for Others 400

 Credit 5991 Accrued Collections for Others 400

TC

C1436

49. To record transfer of cash to Treasury miscellaneous receipt account 3200.

Budgetary

None

Proprietary

Debit 2980 Custodial Liability 400

 Credit 1010 Fund Balance with Treasury 400

TC

B110

 6 There is no budgetary authority involved after receivables are canceled; only proprietary accounts are recorded.