Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Background Nonexpenditure transfers record the movement of fund balance and authority between two Treasury Appropriatio(TAFS) expenditure accounts. These transfers do not represent payments for goods and services; thus, they do nexpenditures, nor do they affect the budget surplus or deficit.1

Nonexpenditure transfers of unobligated balances are classified as either current-year authority or prior-year bal

Generally, current-year transfers are reported as “Appropriation (budget authority) Transfers,” and prior-year tran

“Balance Transfers.” There is one exception, other than reappropriations. As outlined in Office of Management aBudget (OMB) Circular No. A-11, Section 20, when an unobligated balance transfer occurs as a result of specific 

changes the purpose for which the funds will be used, then that transfer is to be reflected as a transfer of budget aAppropriation Transfer, rather than as a balance transfer. Nonexpenditure transfers are accomplished via the on-line Governmentwide Accounting (GWA) System NET Aagencies initiate a nonexpenditure transfer, they must select the appropriate transfer type. The two transfer types discussion are Appropriation Transfers (transfers of current-year authority) and Balance Transfers (transfers 

balances). Beginning November 2010, agencies also will be required to select the appropriate budgetary USSGL 

each transaction. Issue and Proposal Prior to this proposal, USSGL account 4170, “Transfers – Current-Year Authority,” captured both types of activi

current-year authority, as well as the exception for balance transfers where legislation has changed the purpose. 

and SF 133/P&F displays, that was accurate. OMB scores both types of activity as transfers of budget authority. disconnect occurs when comparing the Budget presentations to the presentations in the Treasury Combined StateTCS displays all transfers of prior-year unobligated unexpired balances as Balance Transfers. Therefore, having in one account (USSGL account 4170) resulted in that account being mapped to two different transfer types in thApplication. 

1 I TFM Part 2, Chapter 2000 2 In this scenario, “Budget” refers to the Budget of the United States Government: Appendix. 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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In order to avoid the split, while properly allowing the activity to be captured in the Budget and TCS in the appro

new USSGL accounts were proposed. These USSGL accounts represent nonexpenditure transfers of unobligated anticipated and realized) for which legislation has changed the purpose. They flow to the appropriate lines of the (SF 133 and P&F), as well as remain where they are needed for TCS purposes. This proposal is effective fiscal 2011 (beginning October 1, 2010). The guidance contained within follows USSG(June 2010), Part 2, Fiscal 2011 Reporting. USSGL Accounts

Account Title: Anticipated Balance Transfers – Unobligated Balances – Legislative Change of Purpose 

Account Number: 4183 Normal Balance: Debit Definition: The amount of anticipated nonexpenditure transfers of prior-year unobligated balances between two 

Appropriation Fund Symbols resulting from legislation that changed the purpose for which the balances are avail

These anticipated transfers are reflected as anticipated transfers of new budget authority on the SF 133: Report o

and Budgetary Resources. Although the normal balance for this account is debit, it is acceptable in certain instanhave a credit balance. Justification: To establish an anticipated account that corresponds directly with newly proposed USSGL accouTransfers - Unobligated Balances - Legislative Change of Purpose.” Account Title: Balance Transfers – Unobligated Balances – Legislative Change of Purpose Account Number: 4193 Normal Balance: Debit Definition: The amount of realized nonexpenditure transfers during the fiscal year of prior-year unobligated balaunexpired Treasury Appropriation Fund Symbols resulting from legislation that changed the purpose for which tavailable for obligation. These balance transfers are reflected as transfers of new budget authority on the SF 133: 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Execution and Budgetary Resources and the Office of Management and Budget Program and Financing (P&F) S

normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balanJustification: To make a distinction between nonexpenditure transfers of current-year authority and nonexpendithat result from a legislative change of purpose. With the addition of budgetary USSGL accounts linked to the spin the revised Government Wide Accounting NET Module (effective November 2010), a new account is needed so crosswalk properly. Modified USSGL account

Account Title: Transfers - Current-Year Authority Account Number: 4170 Normal Balance: Debit Definition: The amount of realized nonexpenditure transfers between two Treasury Appropriation Fund Symbolyear of current-year unobligated authority. This amount includes transfers of unobligated balances resulting from changes the purpose for which the balances are available for obligation. This amount excludes transfers of amoun

balances. Although the normal balance for this account is debit, it is acceptable in certain instances for this accoubalance. Justification: To make a distinction between nonexpenditure transfers of current-year authority and nonexpendithat result from a legislative change of purpose. With the addition of budgetary USSGL accounts linked to the spin the revised Government Wide Accounting NET Module (effective November 2010), this account must be modifcan crosswalk properly.
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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The following chart illustrates the two transfer types in the GWA System NET Application, the applicable USSG

which the user will select, and how those accounts flow to the various reports.3

GWA System NET Application: Appropriation Transfer 

Proprietary USSGL Accounts 

Budgetary USSGL Accounts 

Fiscal 2011 SF 133/P&F Lines4 

4128 1020, 1101/1102, 1200/1202, 1400 4129 1020, 1101/1102, 1200/1202, 1236 4167 1020, 1120/1121, 1220/1221 4170 1020, 1120/1121, 1220/1221, 1710/1711, 1810/1811 4173 1020, 1120/1121, 1220/1221 

3102/3103 or 5755/5765 

4175 1020, 1120/1121, 1220/1221, 1710/1711, 1810/1811 

GWA System NET Application: Balance Transfer 

Proprietary USSGL Accounts 

Budgetary USSGL Accounts 

Fiscal 2011 SF 133/P&F Lines 

4176 1010/1011, 1020 4190 1010/1011, 1020 4191 1010, 1012, 1020 4192 1011, 1013, 1020 4193 1020, 1120/1121, 1220/1221 4356 1020, 1029, 1950 4831 1020, 3001, 3060/3061, 3090 

3102/3103 or 5755/5765 

4931 1020, 3001, 3060/3061, 3090 

3 This chart is based off of the Draft GWA System NET Application Matrix to be included in an upcoming TFM release 4 Refer to USSGL TFM S2 10-01 (June 2010), Part 2, Fiscal 2011 Reporting for line descriptions 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Impact on FACTS II Attribute Table5

Fiscal 2011 

USSGL Account USSGL Account Attributes6 Normal Balance 

Debit/ Credit 

Begin/ End 

Public Law 

BEA Category 

Direct Transfer Agency 

Direct Transfer Account 

Prior-Year Adjustmen

4183 D Y E Y 4193 D Y E Y Y Y Y Y 

Impact on USSGL Crosswalks 

Fiscal 2011 

USSGL Account SF 133/P&F FMS 2108 

Balance Sheet 

Statement of Net Cost 

Statement of Changes in Net Position 

Statement of Budgetary Resources7

StatemCustodActivi

4183 Lines 1151/1251 n/a n/a n/a n/a TBD n/a 4193 

Lines 1020, 1120/1121, 1220/1221 n/a n/a n/a n/a TBD n/a 

5 USSGL attributes listed on this table only include those applicable to proposed USSGL accounts 4183 and 4193. 6 Refer to TFM S2 10-01 (June 2010), Part 2, Section IV for a listing of domain values. 7 The format of and crosswalk for the Statement of Budgetary Resources for fiscal 2011 is under review by the OMB A-136 Subcommi
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Listing of USSGL Accounts Used in This ScenarioAccount Number Account Name Budgetary4183 4193 

Anticipated Balance Transfers – Unobligated Balances – Legislative Change of Purpose 

Balance Transfers – Unobligated Balances – Legislative Change of Purpose 

4201 Total Actual Resources – Collected 4450 Unapportioned Authority 4901 Delivered Orders – Obligations, Unpaid Proprietary1010 Fund Balance With Treasury 2110 Accounts Payable 3100 Unexpended Appropriations – Cumulative 3102 Unexpended Appropriations – Transfers-In 3103 Unexpended Appropriations – Transfers-Out 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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USSGL Scenario

Assumptions

1. Activity in this scenario occurs in Year 2 between Unexpired TAFS A (a multi-year TAFS) and Unexpire2. The BEA Category for TAFS A and TAFS B is discretionary. 

Beginning Trial Balances 

Transfer From 

Unexpired TAFS A Debit Credit 

Transfer To 

Unexpired TAFS B 

Budgetary Budgetary4201 Total Actual Resources – Collected 12,000 4201 Total Actual Resources – Collected 4450 Unapportioned Authority 11,000 4450 Unapportioned Authority 4901 Delivered Orders – Obligations, Unpaid 1,000 Total 12,000 12,000 Total Proprietary Proprietary1010 Fund Balance With Treasury 12,000 1010 Fund Balance With Treasury 2110 Accounts Payable 1,000 3100 Unexpended Appropriations – Cumu3100 Unexpended Appropriations – Cumulative 

11,000 

Total 12,000 12,000 Total 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Illustrative Transactions1. To record the anticipated transfer of funds from TAFS A to TAFS B of prior-year unobligated balances, r that changed the purpose for which the balances were originally available for obligation. 

Transfer From 

Unexpired TAFS A DR CR TC 

Transfer To 

Unexpired TAFS B 

Budgetary Entry4450 Unapportioned Authority  4183 Anticipated Balance  Transfers – Unobligated  Balances – Legislative  Change of Purpose Proprietary Entry

None 

7,000

7,000

A470

Budgetary Entry4183 Anticipated Balance Transfers –  Unobligated Balances –  Legislative Change of Purpose  4450 Unapportioned Authority Proprietary EntryNone 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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2. To record a nonexpenditure transfer of funds from TAFS A to TAFS B of prior-year unobligated balance

 legislation that changed the purpose for which the balances were originally available for obligation. The o funds is derived from General Fund of the Treasury appropriations. These amounts were previously antic

Transfer From 

Unexpired TAFS A DR CR TC 

Transfer To 

Unexpired TAFS B 

Budgetary Entry4183 Anticipated Balance  Transfers – Unobligated  Balances – Legislative  Change of Purpose  4193 Balance Transfers –  Unobligated Balances –  Legislative Change of  Purpose Proprietary Entry

3103 Unexpended Appropriations –  Transfers-Out  1010 Fund Balance With  Treasury 

5,0005,000

5,0005,000

A476

Budgetary Entry4193 Balance Transfers –  Unobligated Balances –  Legislative Change of  Purpose  4183 Anticipated Balance  Transfers – Unobligated  Balances – Legislative  Change of Purpose Proprietary Entry1010 Fund Balance With Treasury  3102 Unexpended Appropriations –  Transfers-In 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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ADJUSTING ENTRY (4th Quarter) 3. To record an adjustment to anticipated appropriation and balance transfers not realized 

Transfer From 

Unexpired TAFS A DR CR TC 

Transfer To 

Unexpired TAFS B D

Budgetary Entry4183 Anticipated Balance  Transfers – Unobligated  Balances – Legislative  Change of Purpose  4450 Unapportioned AuthorityProprietary Entry

None 

2,000

2,000

F104R

Budgetary Entry4450 Unapportioned Authority

4183 Anticipated Balance 

 Transfers – Unobligated  Balances – Legislative  Change of PurposeProprietary EntryNone 

2
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Preclosing Adjusted Trial Balances 

Transfer From 

Unexpired TAFS A Debit Credit 

Transfer To 

Unexpired TAFS B 

Budgetary Budgetary4183 Anticipated Balance Transfers – Unobligated Balances – Legislative Change of Purpose 0

4183 Anticipated Balance Transfers – Unobligated Balances – Legislative ChangPurpose 

4193 Balance Transfers – Unobligated Balances – Legislative Change of Purpose 5,000

4193 Balance Transfers – Unobligated Bal– Legislative Change of Purpose 

4201 Total Actual Resources – Collected 12,000 4201 Total Actual Resources – Collected 4450 Unapportioned Authority 6,000 4450 Unapportioned Authority 4901 Delivered Orders – Obligations, Unpaid 1,000 Total 12,000 12,000 Total Proprietary Proprietary1010 Fund Balance With Treasury 7,000 1010 Fund Balance With Treasury 2110 Accounts Payable 1,000 3100 Unexpended Appropriations – Cumu3100 Unexpended Appropriations – Cumulative 

11,000 3102 Unexpended Appropriations – Transf

3103 Unexpended Appropriations – TransfersOut 5,000Total 12,000 12,000 Total 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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CLOSING ENTRIES 4. To record the consolidation of actual net-funded resources. 

Transfer From 

Unexpired TAFS A DR CR TC 

Transfer To 

Unexpired TAFS B D

Budgetary Entry4193 Balance Transfers –  Unobligated Balances –  Legislative Change of  Purpose  4201 Total Actual Resources -  Collected Proprietary Entry

None 

5,000

5,000

F302R

Budgetary Entry4201 Total Actual Resources –  Collected 

4193 Balance Transfers 

 Unobligated Balances –  Legislative Change of  Purpose 

Proprietary EntryNone 

5

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

Transfer From 

Unexpired TAFS A DR CR TC 

Transfer To 

Unexpired TAFS B D

Budgetary EntryNone Proprietary Entry

3100 Unexpended Appropriations –  Cumulative  3103 Unexpended  Appropriations – Transfers-Out 

5,000

5,000 

F342

Budgetary Entry

None Proprietary Entry3102 Unexpended Appropriations – 

Transfers-In 

3100 Unexpended Appropriations – 

 Cumulative 

5
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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Postclosing Trial Balances 

Transfer From 

Unexpired TAFS A Debit Credit 

Transfer To 

Unexpired TAFS B 

Budgetary Budgetary4201 Total Actual Resources – Collected 7,000 4201 Total Actual Resources – Collected 4450 Unapportioned Authority 6,000 4450 Unapportioned Authority 4901 Delivered Orders – Obligations, Unpaid 1,000 Total 7,000 7,000 Total Proprietary Proprietary1010 Fund Balance With Treasury 7,000 1010 Fund Balance With Treasury 2110 Accounts Payable 1,000 3100 Unexpended Appropriations – Cumu3100 Unexpended Appropriations – Cumulative 

6,000 

Total 7,000 7,000 Total 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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SF 133: STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RES

AND 

BUDGET PROGRAM & FINANCING (P&F) SCHEDULE8

 Transfer From 

Unexpired TAFS A 

U

BUDGETARY RESOURCES 

Unobligated balance: 1000 Unobligated balance brought forward, October 1 (+ or -) (4201B, 4901B) 11,000 Budget authority: Nonexpenditure transfers: 1120 Appropriations transferred to other accounts (-) (4193E) (5,000)1121 Appropriations transferred from other accounts (+) (4193E) 1151 Anticipated nonexpenditure transfers of appropriations (net) (+ o r-) (4183E) 0 1160 Appropriation (total) (calc. lines 1100..1152) (5,000) 1910 Total budgetary resources (calc. lines 1000..1901) 6,000 

STATUS OF BUDGETARY RESOURCES 

Obligations incurred: Direct: 2001 Category A (by quarter) (4901E-B) 02004 Direct obligations (total) (calc. lines 2001..2003) 0Unobligated balance Apportioned 8 Note: A “combined” SF 133 and Budget Program and Financing (P&F) Schedule crosswalk presentation was implemented 4th quarte

OMB Circular No. A-11 (Advance) (March 2010). All sections of the combined crosswalk apply to both the SF 133 and P&F, except foBudgetary Resources,” and (2) anticipated amounts, each of which applies only to the SF 133. 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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SF 133: STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RES

AND 

BUDGET PROGRAM & FINANCING (P&F) SCHEDULE 

2403 Other (4450E) 6,000 2500 Total budgetary resources (calc. lines 2001..2403. Also equals line 1910.) 

CHANGE IN OBLIGATED BALANCE 

Obligated balance, start of year (net): 3000 Unpaid obligations, brought forward, October 1 (gross) (4901B) 1,0003020 Obligated balance, start of year (net) (calc. lines 3000..3011) 1,000Changes in obligated balance during the year: 3030 Obligations incurred, unexpired accounts (4901E-B) 0Obligated balance, end of year (net): 3090 Unpaid obligations, end of year (gross) (4901E) 1,0003100 Obligated balance, end of year (net) (calc. lines 3000..3081. Also equals sum  of lines 3090 and 3091.) 1,000

BUDGET AUTHORITY AND OUTLAYS, NET 

Discretionary: Gross budget authority and outlays: 4000 Budget authority, gross (Sum of lines 1100..1152, 1170..1174, 1300..1330,  1500..1531, and 1700..1742. Also equals sum of lines 1160, 1180, 1340,  1540, and 1750.) (5,000) 4020 Total outlays, gross (calc. lines 4010..4011) 0 4070 Budget authority, net (discretionary) (Line 4000 offset by sum of lines 4030..4034 and 4050..4053) 

(5,000) 

4080 Outlays, net (discretionary) (Lines 4010..4011 offset by sum of lines 4030..4034) 0 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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FMS 2108: YEAREND CLOSING STATEMENT 

Transfer From 

Unexpired TAFS A 

Column 5. Postclosing Unexpended Balance (1010E) 7,000 Column 10. Accounts Payable and Other Liabilities (4901E) 1,000 Column 11. Unobligated Balance (4450E) 6,000 

BALANCE SHEET 

Transfer From 

Unexpired TAFS A 

Assets:  Intragovernmental:  1. Fund Balance With Treasury (1010E) 7,000  6. Total Intragovernmental (calc.) 7,000 15. Total Assets (calc.) 7,000 Liabilities:  Intragovernmental:  17. Accounts Payable (2110E) 1,000 20. Total Intragovernmental (calc.) 1,000 28. Total Liabilities (calc.) 1,000Net Position:  31. Unexpended Appropriations – Other Funds  (3100B, 3102E, 3103E) 

6,000 

 34. Total Net Position (calc.) 6,000 35. Total Liabilities and Net Position (calc.) 7,000 
Nonexpenditure Transfers 

Balance Transfers Resulting From a Legislative Change of Purpose 

Effective Fiscal 2011

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STATEMENT OF CHANGES IN NET POSITION 

Transfer From 

Unexpired TAFS A 

All Other Funds 

Cumulative Results of Operations: 17. Cumulative Results of Operations 0 Unexpended Appropriations: 18. Beginning Balance (3100B) 11,000 20. Beginning Balance, as Adjusted (calc) 11,000 Budgetary Financing Sources:  22. Appropriations Transferred-In/Out (+-) (3102E, 3103E) (5,000)  25. Total Budgetary Financing Sources (5,000) 26. Total Unexpended Appropriations 6,000 27. Net Position 6,000