Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 3 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

BUDGETARY RESOURCES

0900 Total new obligations

N Y 0900 - + 4801 Undelivered Orders - Obligations, Unpaid E X U 1

N Y 0900 + - 4801 Undelivered Orders - Obligations, Unpaid B X U 1

N Y 0900 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E X U 1

N Y 0900 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X U 1

N Y 0900 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E X U

N Y 0900 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E X U

N Y 0900 + - 4901 Delivered Orders - Obligations, Unpaid B X U 1

N Y 0900 - + 4901 Delivered Orders - Obligations, Unpaid E X U 1

N Y + - 4901 Delivered Orders - Obligations, Unpaid B X U 1

N Y 0900 - + 4902 Delivered Orders - Obligations, Paid E X U

N Y 0900 + - 4908 Authority Outlayed Not Yet Disbursed B X U 4 N 1

N Y 0900 - + 4908 Authority Outlayed Not Yet Disbursed E X U 4 N 1

N Y 0900 + - 4908 Authority Outlayed Not Yet Disbursed B X U 1 1

N Y 0900 - + 4908 Authority Outlayed Not Yet Disbursed E X U 1 1

N Y 0900 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E X U

N Y 0900 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E X U

1000 Unobligated balance brought forward, October 1 3

Y Y 1000 + - 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities B M X U U 1

Y Y 1000 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B B/P X SEQ/XXX U/E U 2/7

Y Y 1000 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X XXX U/E U 1

Y Y 1000 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B D/M X SEQ/XXX U/E U 2/7

Y Y 1000 + - 4136 Contract Authority To Be Liquidated by Trust Funds B X U U 7

Y Y 1000 + - 4137 Transfers of Contract Authority - Allocation B X U U 7

Y Y 1000 + - 4139 Contract Authority Carried Forward B U U 1/7

Y Y 1000 + - 4139 Contract Authority Carried Forward B U U 3/4 N

Y Y 1000 + - 4149 Borrowing Authority Carried Forward B U/E U 1/3/4/7

Y Y 1000 + - 4153 Transfers of Contract Authority - Nonallocation B X U U 7

Y Y 1000 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B X U/E U 2/7

Y Y 1000 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B M X U U 3 N

Y Y 1000 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B D X U U 1

Y Y 1000 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B D X XXX U/E U 1/2/7

Y Y 1000 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B M X SEQ/XXX U/E U 2/7

Y Y 1000 + - 4172 Nonallocation Transfers of Invested Balances - Payable B M X XXX U/E U 3 N

Y Y 1000 + - 4172 Nonallocation Transfers of Invested Balances - Payable B D X XXX U U 2/7

Y Y 1000 + - 4172 Nonallocation Transfers of Invested Balances - Payable B M X SEQ/XXX U U 2/7

Y Y 1000 + - 4201 Total Actual Resources - Collected B U/E U

Y Y 1000 + - 4221 Unfilled Customer Orders Without Advance B F/E X U/E U

Y Y 1000 + - 4222 Unfilled Customer Orders With Advance B X U/E U

Y Y 1000 + - 4225 Expenditure Transfers from Trust Funds - Receivable B X U/E U

Y Y 1000 + - 4251 Reimbursements and Other Income Earned - Receivable B F/E X U/E U

Y Y 1000 + - 4283 Interest Receivable From Treasury B X U/E U

Y Y 1000 + - 4285 Receivable From the Liquidating Fund B X U/E U

Y Y 1000 + - 4286 Receivable From the Financing Fund B X U/E U

Y Y 1000 + - 4287 Other Federal Receivables B X U/E U

Y Y 1000 + - 4295 Adjustments to the Exchange Stabilization Fund B X U U 3 N

Y Y 1000 + - 4350 Canceled Authority B M X E 1

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B B M X SEQ U U 2/7

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B B M X SEQ U U 3/4 N

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B C M X SEQ U U 2/7

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B D D/M X OTR U/E U 2/7

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X SEQ U/E U 3 N

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X OTR/SEQ U/E U 2/7

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B D/P/S D/M X OTR/SEQ U/E U 1/7/8

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X ATB/OTR/SEQ U/E U 2/7

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X SEQ U/E U 3/4 N

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

All accounts:

Unobligated balance:

Applicabilit

y to

 SF133 

P&F
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 4 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D X ATB U U 8

Y Y 1000 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D/M X OTR/SEQ U/E U 3/4 N

Y Y 1000 + - 4394 Receipts Unavailable for Obligation Upon Collection B X U U 2/7

Y Y 1000 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation B C/P X U U 2/7

Y Y 1000 + - 4398 Offsetting Collections Temporarily Precluded From Obligation B S X U U 3/4 N

Y Y 1000 + - 4398 Offsetting Collections Temporarily Precluded From Obligation B S D X E 1

Y Y 1000 + - 4398 Offsetting Collections Temporarily Precluded From Obligation B S X U U 1

Y Y 1000 + - 4801 Undelivered Orders - Obligations, Unpaid B X U/E U

Y Y 1000 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X U/E U

Y Y 1000 + - 4901 Delivered Orders - Obligations, Unpaid B X U/E U

Y Y 1000 + - 4908 Authority Outlayed Not Yet Disbursed B X U U 4 N

Y Y 1000 + - 4908 Authority Outlayed Not Yet Disbursed B X U U 1

N Y 1001 Discretionary unobligated balance brought forward, Oct 1

1010 Unobligated balance transferred to other accounts (-)

Y Y 1010 + - 4176 Allocation Transfers of Prior-Year Balances E C P/S ## #### X U/E U

Y Y 1010 + - 4190 Transfers - Prior-Year Balances E C P/S ## #### X U U

Y N 1010 + - 4197 Balance Transfers-Out - Expired to Expired E C P/S X E

1011 Unobligated balance transferred from other accounts 

Y Y 1011 + - 4176 Allocation Transfers of Prior-Year Balances E D P/S ## #### X U/E U

Y Y 1011 + - 4190 Transfers - Prior-Year Balances E D P/S ## #### X U U

Y N 1011 + - 4196 Balance Transfers-In - Expired to Expired E D P/S X E

1012 Unobligated balance transfers between expired and unexpired accounts

Y Y 1012 + - 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S X U/E U

Y N 1012 + - 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E X E

Y Y 1012 + - 4192 Balance Transfers - Unexpired to Expired E P/S X U/E U

Y N 1012 + - 4192 Balance Transfers - Unexpired to Expired E X E

Y N 1012 + - 4199 Transfer of Expired Expenditure Transfers - Receivable E X U/E U 7

1013 Unobligated balance of contract authority transferred to or from other accounts (net) (+ or -)

Y Y 1013 + - 4153 Transfers of Contract Authority - Nonallocation E ## #### BAL X U U 7 1

Y Y 1013 - + 4153 Transfers of Contract Authority - Nonallocation B ## #### BAL X U U 7 1

1020 Adjustment of unobligated balance brought forward, October 1 (+ or -)

Y Y 1020 + - 4111 Debt Liquidation Appropriations E D/P B/P U/E U 1/3/4

Y Y 1020 + - 4111 Debt Liquidation Appropriations E D/P B/P U/E U 3/4 N

Y Y 1020 + - 4112 Liquidation of Deficiency - Appropriations E B/P U/E U 1/3/4

Y Y 1020 + - 4112 Liquidation of Deficiency - Appropriations E B/P U/E U 3/4 N

Y Y 1020 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/P B/P XXX U/E U 2/7

Y Y 1020 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P B/P SEQ U/E U 2/7

Y Y 1020 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/P B/P U/E U 2/7

Y Y 1020 + - 4115 Loan Subsidy Appropriation E D/P B/P U/E U 1/3/4

Y Y 1020 + - 4115 Loan Subsidy Appropriation E D/P B/P U/E U 3/4 N

Y Y 1020 + - 4116 Debt Forgiveness Appropriation E P B/P U/E U

Y Y 1020 + - 4117 Loan Administrative Expense Appropriation E D/P B/P U/E U 1/3/4

Y Y 1020 + - 4117 Loan Administrative Expense Appropriation E D/P B/P U/E U 3/4 N

Y Y 1020 + - 4118 Reestimated Loan Subsidy Appropriation E B/P U/E U 1/3/4

Y Y 1020 + - 4118 Reestimated Loan Subsidy Appropriation E B/P U/E U 3/4 N

Y Y 1020 + - 4119 Other Appropriations Realized E D B/P U/E U

Y Y 1020 + - 4119 Other Appropriations Realized E P F/P/X B/P U/E U

Y Y 1020 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - Cancellation E P/S P U/E U

Y Y 1020 + - 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities E M B/P U U 1

Y Y

1020 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction E P/S B/P U/E U

This line is not required to be supported by the USSGL.

Nonexpenditure transfers:

Adjustments:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 5 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y

1020 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation E B/P U/E U 2/7

Y Y

1020 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation E B/P U/E U 1

Y Y 1020 + - 4125 Loan Modification Adjustment Transfer Appropriation E B/P U/E U 1/3/4

Y Y 1020 + - 4125 Loan Modification Adjustment Transfer Appropriation E B/P U/E U 3/4 N

Y Y 1020 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B/P M B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P D B/P XXX U/E U 2/7

Y Y 1020 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P B/P XXX U/E U 1/2/7

Y Y 1020 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B/P B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P B/P XXX U/E U 1/2/7

Y Y 1020 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E B/P B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4130 Appropriation To Liquidate Contract Authority Withdrawn E B/P U U

Y Y 1020 + - 4131 Current-Year Contract Authority Realized E P U/E U

Y Y 1020 + - 4132 Substitution of Contract Authority E S P U/E U 4 N

Y Y 1020 + - 4133 Decreases to Indefinite Contract Authority E P U/E U

Y Y 1020 + - 4134 Contract Authority Withdrawn E P U/E U

Y Y 1020 + - 4135 Contract Authority Liquidated E P/S B/P U/E U

Y Y 1020 + - 4136 Contract Authority To Be Liquidated by Trust Funds E P U U 7

Y Y 1020 + - 4137 Transfers of Contract Authority - Allocation E M B/P U U 7

Y Y 1020 + - 4138 Appropriation To Liquidate Contract Authority E B/P U/E U

Y Y 1020 + - 4140 Substitution of Borrowing Authority E P/S B/P U/E U 1

Y Y 1020 + - 4140 Substitution of Borrowing Authority E P/S P U U 3 N

Y Y 1020 + - 4141 Current-Year Borrowing Authority Realized E P U/E U

Y Y 1020 + - 4143 Decreases to Indefinite Borrowing Authority E P U/E U

Y Y 1020 + - 4144 Borrowing Authority Withdrawn E P U/E U

Y Y 1020 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M B/P U/E U 2/7

Y Y 1020 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M B/P U/E U 4 D/N

Y Y 1020 + - 4146 Actual Repayments of Debt, Current-Year Authority E P/S B/P U/E U

Y Y 1020 + - 4147 Actual Repayments of Debt, Prior-Year Balances E B/P U/E U

Y Y 1020 + - 4150 Reappropriations - Transfers-In E B/P U/E U

Y Y

1020 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, 

Current-Year Authority E S D/M B/P U/E U

Y Y

1020 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, 

Current-Year Authority E P M B/P U U 2

Y Y

1020 + - 4152 Actual Capital Transfers to the General Fund of the Treasury, 

Prior-Year Balances E B/P U/E U

Y Y 1020 + - 4153 Transfers of Contract Authority - Nonallocation E B/P U U 7

Y Y 1020 + - 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E B/P U U 7

Y Y 1020 + - 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E B/P U U 7

Y Y 1020 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E P U U 1/3/4 N

Y Y

1020 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

E P U/E U 1

Y Y 1020 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E B/P U/E U 2/7

Y Y 1020 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E B/P U U 3 N

Y Y 1020 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E B/P U/E U

Y Y

1020 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E B/P U/E U

Y Y 1020 + - 4170 Transfers - Current-Year Authority E P/S B/P U/E U

Y Y 1020 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D B/P XXX U/E U 1/2/7

Y Y 1020 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E M B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4172 Nonallocation Transfers of Invested Balances - Payable E M B/P XXX U/E U 3 N

Y Y 1020 + - 4172 Nonallocation Transfers of Invested Balances - Payable E D B/P XXX U U 2/7

Y Y 1020 + - 4172 Nonallocation Transfers of Invested Balances - Payable E M B/P SEQ/XXX U U 2/7

Y Y 1020 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E D B/P XXX U/E U 1/2/7

Y Y 1020 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E M B/P SEQ/XXX U/E U 2/7

Y Y 1020 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E M B/P XXX U/E U 3 N

Y Y 1020 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E P/S B/P U/E U

Y Y 1020 + - 4176 Allocation Transfers of Prior-Year Balances E P/S B/P U/E U
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 6 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1020 + - 4190 Transfers - Prior-Year Balances E P/S B/P U/E U

Y Y 1020 + - 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S B/P U/E U

Y Y 1020 + - 4192 Balance Transfers - Unexpired to Expired E P/S B/P U/E U

Y Y 1020 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E P/S D/M B/P U/E U

Y N 1020 + - 4196 Balance Transfers-In - Expired to Expired E D P/S B/P E

Y N 1020 + - 4197 Balance Transfers-Out - Expired to Expired E C P/S B/P E

Y Y 1020 + - 4199 Transfer of Expired Expenditure Transfers - Receivable E S D P U/E U 7

Y Y 1020 + - 4212 Liquidation of Deficiency - Offsetting Collections E B/P U/E U

Y Y 1020 + - 4221 Unfilled Customer Orders Without Advance E F/E B/P U/E U

Y Y 1020 + - 4222 Unfilled Customer Orders With Advance E B/P U/E U

Y Y 1020 + - 4225 Expenditure Transfers from Trust Funds - Receivable E B/P U/E U

Y Y 1020 + - 4230 Unfilled Customer Orders Without Advance - Transferred E F/E B/P U/E U

Y Y 1020 + - 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E B/P U/E U

Y Y 1020 + - 4233 Reimbursements and Other Income Earned - Receivable - Transferred E F/E B/P U/E U

Y Y 1020 + - 4234 Other Federal Receivables - Transferred E B/P U/E U

Y Y 1020 + - 4251 Reimbursements and Other Income Earned - Receivable E F/E B/P U/E U

Y Y 1020 + - 4252 Reimbursements and Other Income Earned - Collected E B/P U/E U

Y Y 1020 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E B/P U/E U

Y Y 1020 + - 4255 Expenditure Transfers from Trust Funds - Collected E B/P U/E U

Y Y 1020 + - 4260 Actual Collections of "governmental-type" Fees E B/P U/E U

Y Y 1020 + - 4261 Actual Collections of Business-Type Fees E B/P U/E U

Y Y 1020 + - 4262 Actual Collections of Loan Principal E B/P U/E U

Y Y 1020 + - 4263 Actual Collections of Loan Interest E B/P U/E U

Y Y 1020 + - 4264 Actual Collections of Rent E B/P U/E U

Y Y 1020 + - 4265 Actual Collections From Sale of Foreclosed Property E B/P U/E U

Y Y 1020 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E B/P U/E U

Y Y 1020 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E B/P U/E U

Y Y 1020 + - 4271 Actual Program Fund Subsidy Collected E B/P U/E U

Y Y 1020 + - 4273 Interest Collected From Treasury E B/P U U

Y Y 1020 + - 4275 Actual Collections From Liquidating Fund E B/P U/E U

Y Y 1020 + - 4276 Actual Collections From Financing Fund E B/P U/E U

Y Y 1020 + - 4277 Other Actual Collections - Federal E B/P U/E U

Y Y 1020 + - 4283 Interest Receivable From Treasury E B/P U/E U

Y Y 1020 + - 4285 Receivable From the Liquidating Fund E B/P U/E U

Y Y 1020 + - 4286 Receivable From the Financing Fund E B/P U/E U

Y Y 1020 + - 4287 Other Federal Receivables E B/P U/E U

Y Y 1020 + - 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E M B/P U/E U

Y Y 1020 + - 4295 Adjustments to the Exchange Stabilization Fund E P U U 3 N

Y Y 1020 + - 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E P U/E U

Y N 1020 + - 4350 Canceled Authority E B/P E

Y Y 1020 + - 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E B/P U/E U

Y Y 1020 + - 4355 Cancellation of Appropriation From Unavailable Receipts E B/P U/E U 2/7

Y Y 1020 + - 4356 Cancellation of Appropriation From Invested Balances E B/P U/E U 2/7

Y Y 1020 + - 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E P U/E U 2/7

Y Y 1020 + - 4370 Offset to Appropriation Realized for Redemption of Treasury Securities E B/P U/E U

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E D/P/S D P ATB/OTR/SEQ U/E U 1/8

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E S D/M P OTR/SEQ U/E U 1

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E B/C M P SEQ U/E U 2/7

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E D D/M P OTR U/E U 2/7

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E P D P ATB/OTR/SEQ U/E U 2/7

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E P M B SEQ U U 2

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E P M P OTR/SEQ U/E U 2/7

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E S D/M P OTR/SEQ U/E U 3/4 N

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E S D P SEQ U/E U 7

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E S M P OTR/SEQ U/E U 8

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E B M P SEQ U/E U 3/4 N

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E P D P SEQ U/E U 4 N

Y Y 1020 + - 4382 Temporary Reduction - New Budget Authority E P D/M P SEQ U/E U 3 N

Y Y 1020 + - 4383 Temporary Reduction - Prior-Year Balances E P D/M P OTR/SEQ U/E U 2/7

Y Y 1020 + - 4383 Temporary Reduction - Prior-Year Balances E P D P SEQ U/E U 3/4 N
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 7 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1020 + - 4383 Temporary Reduction - Prior-Year Balances E S M P OTR/SEQ U/E U 1/8

Y Y 1020 + - 4383 Temporary Reduction - Prior-Year Balances E S D/M P OTR/SEQ U/E U 3/4 N

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B/C M P SEQ U/E U 2/7

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E D D/M P OTR U/E U 2/3/4/7/8

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D P ATB/OTR/SEQ U/E U 2/7

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D P ATB U U 8

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D/M P OTR/SEQ U/E U 1/7/8

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B M P SEQ U/E U 3/4 N

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D P SEQ U/E U 4 N

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P M P OTR/SEQ U/E U 2/7

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D/M P SEQ U/E U 3 N

Y Y 1020 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D/M P OTR/SEQ U/E U 3/4 N

Y Y 1020 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E P D B/P ATB/OTR/SEQ U/E U 2/7

Y Y 1020 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E P M B/P OTR/SEQ U/E U 2/7

Y Y 1020 + - 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E P D/M B/P OTR/SEQ U/E U 2/7

Y N 1020 + - 4390 Reappropriations - Transfers-Out E B/P E

Y Y 1020 + - 4391 Adjustments to Indefinite No-Year Authority E B/P U/E U 1/3/4

Y Y 1020 + - 4391 Adjustments to Indefinite No-Year Authority E B/P U/E U 3/4 N

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E B/D D B/P OTR U/E U

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR/SEQ U/E U 1

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P OTR U/E U 1

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR U/E U 3/4 N

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P OTR U/E U 3/4 N

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR U/E U 7

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P ATB/OTR U/E U 7

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E D D B/P ATB/SEQ U/E U 1

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E P D B/P ATB/OTR/SEQ U/E U

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E D M B/P OTR U/E U 2/7

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E P M B/P OTR/SEQ U/E U

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E R/S D/M B/P OTR U/E U

Y Y 1020 + - 4392 Permanent Reduction - New Budget Authority E S M B SEQ U/E U 1

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E B/R D/M B/P OTR U/E U

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M B OTR U/E U 1

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M P OTR U/E U 3 N

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M B OTR U/E U 4 N

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M P OTR U/E U 7

Y Y 1020 + - 4393 Permanent Reduction - Prior-Year Balances E D/P/S D/M B/P OTR/SEQ U/E U

Y Y 1020 + - 4394 Receipts Unavailable for Obligation Upon Collection E B/P U U 2/7

Y Y

1020 + - 4396 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable – Receipts Unavailable for Obligation 

Upon Collection E B/P U U

Y Y 1020 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C/P B/P U/E U 2/7

Y Y 1020 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E S B/P U/E U 1/3/4

Y Y 1020 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E S B/P U U 3/4 N

Y Y

1020 + - 4399 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations 

Temporarily Precluded From Obligation E B/P U/E U

Y Y 1020 + - 4801 Undelivered Orders - Obligations, Unpaid E B/P U/E U

Y Y 1020 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced E B/P U/E U

Y Y 1020 + - 4831 Undelivered Orders - Obligations Transferred, Unpaid E B/P U/E U

Y Y 1020 + - 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E B/P U/E U

Y Y

1020 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E B/P U/E U

Y Y 1020 + - 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E B/P U/E U

Y Y 1020 + - 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E B/P U/E U

Y Y 1020 + - 4901 Delivered Orders - Obligations, Unpaid E B/P U/E U

Y Y 1020 + - 4902 Delivered Orders - Obligations, Paid E B/P U/E U

Y Y 1020 + - 4908 Authority Outlayed Not Yet Disbursed E B/P U U 1

Y Y 1020 + - 4908 Authority Outlayed Not Yet Disbursed E B/P U U 4 N

Y Y 1020 + - 4931 Delivered Orders - Obligations Transferred, Unpaid E B/P U/E U

Y Y 1020 + - 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E B/P U/E U

Y Y 1020 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E B/P U/E U
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 8 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1020 + - 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E B/P U/E U

Y Y 1020 + - 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E B/P U/E U

1021 Recoveries of prior year unpaid obligations 

Y Y 1021 + - 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E X U/E U

Y Y 1021 + - 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E X U/E U

1022 Capital transfer of unobligated balances to general fund (-)

Y Y 1022 + - 4152 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances E X U/E U

1023 Unobligated balances applied to repay debt (-)

Y Y 1023 + - 4147 Actual Repayments of Debt, Prior-Year Balances E X U/E U

1024 Unobligated balance of borrowing authority withdrawn (-)

Y Y 1024 + - 4144 Borrowing Authority Withdrawn E X U U

1025 Unobligated balance of contract authority withdrawn (-)

Y Y 1025 + - 4134 Contract Authority Withdrawn E X U U

1026 Adjustment for change in allocation of trust fund limitation or foreign exchange valuation

Y Y 1026 + - 4295 Adjustments to the Exchange Stabilization Fund E X U U 3 N

Y Y 1026 - + 4295 Adjustments to the Exchange Stabilization Fund B X U U 3 N

Y Y 1026 + - 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E X U/E U

Y Y 1027 Adjustment in unobligated balances for change in investments of zero coupon bonds (special and non-revolving trust funds)

Y Y 1028 Adjustment in unobligated balances for change in investments of zero coupon bonds (revolving funds)

Y Y 1029 Other balances withdrawn (-)

Y N 1029 + - 4350 Canceled Authority E X E

Y Y 1029 + - 4350 Canceled Authority E X U U 1/2/4/7/8

Y Y 1029 - + 4350 Canceled Authority E X U U 4 N

Y Y 1029 - + 4350 Canceled Authority B M X E 1

Y Y 1029 + - 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E X U/E U

Y Y 1029 + - 4355 Cancellation of Appropriation From Unavailable Receipts E X U/E U 2/7

Y Y 1029 + - 4356 Cancellation of Appropriation From Invested Balances E X U/E U 2/7

Y Y 1029 + - 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E X U/E U 2/7

1031 Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

Y Y

1031 + - 4396 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable – Receipts Unavailable for Obligation 

Upon Collection E X U U 2/7

Y Y

1031 + - 4399 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations 

Temporarily Precluded From Obligation E X U U N 2/7

1040 Anticipated nonexpenditure transfers of unobligated balances (net) (+ or -)

Y N 1040 + - 4180 Anticipated Transfers - Prior-Year Balances E U 2

1041 Anticipated recoveries of prior-year unpaid obligations 

Y N 1041 + - 4310 Anticipated Recoveries of Prior-Year Obligations E D U 2

1042 Anticipated capital transfers and redemption of debt (unobligated balances) (-)

Y N 1042 + - 4048 Anticipated Transfers to the General Fund of the Treasury - Prior-Year Balances E U 2

Y Y 1050 Unobligated balance (total)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Anticipated transfers and adjustments:

This line is calculated. Equals sum of lines 1000 through 1042 (SF 133) and lines 1000 through 1031 excluding line 1001 (P&F). 

Expired unobligated balance available for adjustment only:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 9 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1060 Expired unobligated balance brought forward, October 1

Y N 1060 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B B/P X SEQ/XXX E 2/7

Y N 1060 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X XXX E 1

Y N 1060 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B D/M X SEQ/XXX E 2/7

Y N 1060 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B D X XXX E 1/2/7

Y N 1060 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B M X SEQ/XXX E 2/7

Y N 1060 + - 4201 Total Actual Resources - Collected B E

Y N 1060 + - 4221 Unfilled Customer Orders Without Advance B F/E X E

Y N 1060 + - 4222 Unfilled Customer Orders With Advance B X E

Y N 1060 + - 4225 Expenditure Transfers from Trust Funds - Receivable B X E

Y N 1060 + - 4251 Reimbursements and Other Income Earned - Receivable B F/E X E

Y N 1060 + - 4283 Interest Receivable From Treasury B X E

Y N 1060 + - 4285 Receivable From the Liquidating Fund B X E

Y N 1060 + - 4286 Receivable From the Financing Fund B X E

Y N 1060 + - 4287 Other Federal Receivables B X E

Y Y 1060 + - 4350 Canceled Authority B M X E 1

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D/M X OTR/SEQ E 1/7/8

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B D D/M X OTR E 2/7

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X SEQ E 3 N

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X OTR/SEQ E 2/7

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X ATB/OTR/SEQ E 2/7

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D/M X OTR/SEQ E 3/4 N

Y Y 1060 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X SEQ E 3/4 N

Y N 1060 + - 4398 Offsetting Collections Temporarily Precluded From Obligation B S D X E 1

Y N 1060 + - 4801 Undelivered Orders - Obligations, Unpaid B X E

Y N 1060 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X E

Y N 1060 + - 4901 Delivered Orders - Obligations, Unpaid B X E

1070 Expired unobligated balance transferred to other accounts (-)

Y N 1070 + - 4176 Allocation Transfers of Prior-Year Balances E C P/S X E

Y N 1070 + - 4197 Balance Transfers-Out - Expired to Expired E C P/S X E

1071 Expired unobligated balance transferred from other accounts

Y N 1071 + - 4176 Allocation Transfers of Prior-Year Balances E D P/S X E

Y N 1071 + - 4196 Balance Transfers-In - Expired to Expired E D P/S X E

1072 Expired unobligated balance transfers between expired and unexpired accounts

Y N 1072 + - 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S X E

Y N 1072 + - 4192 Balance Transfers - Unexpired to Expired E P/S X E

Y N 1072 + - 4199 Transfer of Expired Expenditure Transfers - Receivable E X E 7

1080 Adjustment of expired unobligated balance brought forward, October 1 (+ or -)

Y N 1080 + - 4111 Debt Liquidation Appropriations E D/P B/P E 1

Y N 1080 + - 4111 Debt Liquidation Appropriations E D/P B/P E 3/4 N

Y N 1080 + - 4112 Liquidation of Deficiency - Appropriations E B/P E 1

Y N 1080 + - 4112 Liquidation of Deficiency - Appropriations E B/P E 3/4 N

Y N 1080 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D/P B/P XXX E 2/7

Y N 1080 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P B/P SEQ E 2/7

Y N 1080 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D/P B/P E 2/7

Y N 1080 + - 4115 Loan Subsidy Appropriation E D/P B/P E 1

Y N 1080 + - 4115 Loan Subsidy Appropriation E D/P B/P E 3/4 N

Y N 1080 + - 4116 Debt Forgiveness Appropriation E P B/P E

Y N 1080 + - 4117 Loan Administrative Expense Appropriation E D/P B/P E 1

Y N 1080 + - 4117 Loan Administrative Expense Appropriation E D/P B/P E 3/4 N

Y N 1080 + - 4118 Reestimated Loan Subsidy Appropriation E B/P E 1

Y N 1080 + - 4118 Reestimated Loan Subsidy Appropriation E B/P E 3/4 N

Y N 1080 + - 4119 Other Appropriations Realized E D B/P E

Y N 1080 + - 4119 Other Appropriations Realized E P F/P/X B/P E

Y N 1080 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E P/S P E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 10 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N

1080 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction

E P/S B/P E

Y N

1080 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation E B/P E 1

Y N 1080 + - 4125 Loan Modification Adjustment Transfer Appropriation E B/P E 1

Y N 1080 + - 4125 Loan Modification Adjustment Transfer Appropriation E B/P E 3/4 N

Y N 1080 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B/P M B/P SEQ/XXX E 2/7

Y N 1080 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P D B/P XXX E 2/7

Y N 1080 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E B/P SEQ/XXX E 2/7

Y N 1080 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P B/P XXX E 1

Y N 1080 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B/P B/P SEQ/XXX E 2/7

Y N 1080 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P B/P XXX E 1

Y N 1080 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E B/P B/P SEQ/XXX E 2/7

Y N 1080 + - 4131 Current-Year Contract Authority Realized E P E

Y N 1080 + - 4133 Decreases to Indefinite Contract Authority E P E

Y N 1080 + - 4134 Contract Authority Withdrawn E P E

Y N 1080 + - 4135 Contract Authority Liquidated E P/S B/P E

Y N 1080 + - 4138 Appropriation To Liquidate Contract Authority E B/P E

Y N 1080 + - 4141 Current-Year Borrowing Authority Realized E P E

Y N 1080 + - 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E P E

Y N 1080 + - 4144 Borrowing Authority Withdrawn E P E

Y N 1080 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M B/P E 2/7

Y N 1080 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M B/P E 4 D/N

Y N 1080 + - 4146 Actual Repayments of Debt, Current-Year Authority E P/S B/P E

Y N 1080 + - 4147 Actual Repayments of Debt, Prior-Year Balances E B/P E

Y N 1080 + - 4150 Reappropriations - Transfers-In E B/P E

Y N 1080 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E S D/M B/P E

Y N 1080 + - 4152 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances E B/P E

Y Y

1080 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

E P E 1

Y N 1080 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E B/P E

Y N

1080 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E B/P E

Y N 1080 + - 4170 Transfers - Current-Year Authority E P/S B/P E

Y N 1080 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D B/P XXX E 1/2/7

Y N 1080 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E M B/P SEQ/XXX E 2/7

Y N 1080 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E D B/P XXX E 1/2/7

Y N 1080 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E M B/P SEQ/XXX E 2/7

Y N 1080 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E M B/P XXX E 3 N

Y N 1080 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E P/S B/P E

Y N 1080 + - 4176 Allocation Transfers of Prior-Year Balances E P/S B/P E

Y N 1080 + - 4190 Transfers - Prior-Year Balances E P/S B/P E

Y N 1080 + - 4191 Balance Transfers - Extension of Availability Other Than Reappropriations E P/S B/P E

Y N 1080 + - 4192 Balance Transfers - Unexpired to Expired E P/S B/P E

Y N 1080 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E P/S D/M B/P E

Y N 1080 + - 4196 Balance Transfers-In - Expired to Expired E D P/S B/P E

Y N 1080 + - 4197 Balance Transfers-Out - Expired to Expired E C P/S B/P E

Y N 1080 + - 4212 Liquidation of Deficiency - Offsetting Collections E B/P E

Y N 1080 + - 4221 Unfilled Customer Orders Without Advance E F/E B/P E

Y N 1080 + - 4222 Unfilled Customer Orders With Advance E B/P E

Y N 1080 + - 4225 Expenditure Transfers from Trust Funds - Receivable E B/P E

Y N 1080 + - 4251 Reimbursements and Other Income Earned - Receivable E F/E B/P E

Y N 1080 + - 4252 Reimbursements and Other Income Earned - Collected E B/P E

Y N 1080 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E B/P E

Y N 1080 + - 4255 Expenditure Transfers from Trust Funds - Collected E B/P E

Y N 1080 + - 4260 Actual Collections of "governmental-type" Fees E B/P E

Y N 1080 + - 4261 Actual Collections of Business-Type Fees E B/P E

Y N 1080 + - 4262 Actual Collections of Loan Principal E B/P E

Y N 1080 + - 4263 Actual Collections of Loan Interest E B/P E

Y N 1080 + - 4264 Actual Collections of Rent E B/P E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 11 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N 1080 + - 4265 Actual Collections From Sale of Foreclosed Property E B/P E

Y N 1080 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E B/P E

Y N 1080 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E B/P E

Y N 1080 + - 4271 Actual Program Fund Subsidy Collected E B/P E

Y N 1080 + - 4275 Actual Collections From Liquidating Fund E B/P E

Y N 1080 + - 4276 Actual Collections From Financing Fund E B/P E

Y N 1080 + - 4277 Other Actual Collections - Federal E B/P E

Y N 1080 + - 4283 Interest Receivable From Treasury E B/P E

Y N 1080 + - 4285 Receivable From the Liquidating Fund E B/P E

Y N 1080 + - 4286 Receivable From the Financing Fund E B/P E

Y N 1080 + - 4287 Other Federal Receivables E B/P E

Y N 1080 + - 4290 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E M B/P E

Y N 1080 + - 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E P E

Y N 1080 + - 4350 Canceled Authority E B/P E

Y N 1080 + - 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E B/P E

Y N 1080 + - 4355 Cancellation of Appropriation From Unavailable Receipts E B/P E 2/7

Y N 1080 + - 4356 Cancellation of Appropriation From Invested Balances E B/P E 2/7

Y N 1080 + - 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E P E 2/7

Y N 1080 + - 4370 Offset to Appropriation Realized for Redemption of Treasury Securities E B/P E

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E B/C M P SEQ E 2/7

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E B M P SEQ E 3/4 N

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E D D/M P OTR E 2/7

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E P D P ATB/OTR/SEQ E 2/7

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E P M P OTR/SEQ E 2/7

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E P D/M P SEQ E 3 N

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E P D P SEQ E 4 N

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E S D/M P OTR/SEQ E 1

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E S D/M P OTR/SEQ E 3/4 N

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E S D P SEQ E 7

Y N 1080 + - 4382 Temporary Reduction - New Budget Authority E S M P OTR/SEQ E 8

Y N 1080 + - 4383 Temporary Reduction - Prior-Year Balances E P D/M P OTR/SEQ E 2/7

Y N 1080 + - 4383 Temporary Reduction - Prior-Year Balances E P D P SEQ E 3/4 N

Y N 1080 + - 4383 Temporary Reduction - Prior-Year Balances E S M P OTR/SEQ E 1/8

Y N 1080 + - 4383 Temporary Reduction - Prior-Year Balances E S D/M P OTR/SEQ E 3/4 N

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B/C M P SEQ E 2/7

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B M P SEQ E 3/4 N

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E D D/M P OTR E 2/7

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D P ATB/OTR/SEQ E 2/7

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P M P OTR/SEQ E 2/7

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D/M P SEQ E 3 N

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D P SEQ E 4 N

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D/M P OTR/SEQ E 1/7/8

Y N 1080 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D/M P OTR/SEQ E 3/4 N

Y N 1080 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E P D B/P ATB/OTR/SEQ E 2/7

Y N 1080 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E P M B/P OTR/SEQ E 2/7

Y N 1080 + - 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E P D/M B/P OTR/SEQ E 2/7

Y N 1080 + - 4390 Reappropriations - Transfers-Out E B/P E

Y N 1080 + - 4391 Adjustments to Indefinite Appropriations E B/P E 1

Y N 1080 + - 4391 Adjustments to Indefinite Appropriations E B/P E 3/4 N

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E B/D D B/P OTR E

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR/SEQ E 1

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR E 3/4 N

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E B M B/P OTR E 7

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P OTR E 1

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P OTR E 3/4 N

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E C D/M B/P ATB/OTR E 7

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E D D B/P ATB/SEQ E 1

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E D M B/P OTR E 2/7

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E P D B/P ATB/OTR/SEQ E

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E P M B/P OTR/SEQ E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 12 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E R/S D/M B/P OTR E

Y N 1080 + - 4392 Permanent Reduction - New Budget Authority E S M B SEQ E 1

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E B/R D/M B/P OTR E

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M B OTR E 1

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M P OTR E 3 N

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M B OTR E 4 N

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E C D/M P OTR E 7

Y N 1080 + - 4393 Permanent Reduction - Prior-Year Balances E D/P/S D/M B/P OTR/SEQ E

Y N 1080 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C/P B/P E 2/7

Y N 1080 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E S B/P E 1

Y N

1080 + - 4399 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations 

Temporarily Precluded From Obligation E B/P E

Y N 1080 + - 4801 Undelivered Orders - Obligations, Unpaid E B/P E

Y N 1080 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced E B/P E

Y N 1080 + - 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E B/P E

Y N

1080 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds 

Collected E B/P E

Y N 1080 + - 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E B/P E

Y N 1080 + - 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E B/P E

Y N 1080 + - 4901 Delivered Orders - Obligations, Unpaid E B/P E

Y N 1080 + - 4902 Delivered Orders - Obligations, Paid E B/P E

Y N 1080 + - 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E B/P E

Y N 1080 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E B/P E

Y N 1080 + - 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E B/P E

Y N 1080 + - 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E B/P E

1081 Recoveries of prior year unpaid obligations in expired accounts

Y N 1081 + - 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E X E

Y N 1081 + - 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E X E

1082 Capital transfer of expired unobligated balances to general fund (-)

Y N 1082 + - 4152 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances E X E

1083 Expired unobligated balances applied to repay debt (-)

Y N 1083 + - 4147 Actual Repayments of Debt, Prior-Year Balances E X E

1086 Adjustment for change in allocation of trust fund limitation in expired funds

Y N 1086 + - 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E X E

1089 Other expired balances withdrawn (-)

Y N 1089 + - 4350 Canceled Authority E X E

Y Y 1089 - + 4350 Canceled Authority B M X E 1

Y N 1089 + - 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E X E

Y N 1089 + - 4355 Cancellation of Appropriation From Unavailable Receipts E X E 2/7

Y N 1089 + - 4356 Cancellation of Appropriation From Invested Balances E X E 2/7

Y N 1089 + - 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E X E 2/7

Y N 1099 Expired balance (total)

1100 Appropriation 

Y Y 1100 + - 4111 Debt Liquidation Appropriations E P D X U U 1/3/4

Y Y 1100 + - 4111 Debt Liquidation Appropriations E P D X U U 3/4 N

Y Y 1100 + - 4112 Liquidation of Deficiency - Appropriations E D X U U 1/3/4

Y Y 1100 + - 4112 Liquidation of Deficiency - Appropriations E D X U U 3/4 N

Y Y 1100 + - 4115 Loan Subsidy Appropriation E P D X U U 1/3/4

Y Y 1100 + - 4115 Loan Subsidy Appropriation E P D X U U 3/4 N

Appropriations:

This line is calculated. Equals sum of lines 1050 for expired accounts (lines 1060 through 1089 (SF133)).

Discretionary:

Budget authority:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 13 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1100 + - 4116 Debt Forgiveness Appropriation E P D X U U

Y Y 1100 + - 4117 Loan Administrative Expense Appropriation E P D X U U 1/3/4

Y Y 1100 + - 4117 Loan Administrative Expense Appropriation E P D X U U 3/4 N

Y Y 1100 + - 4119 Other Appropriations Realized E P X D X U U

Y Y 1100 + - 4138 Appropriation To Liquidate Contract Authority E D X U U 1/3/4

Y Y 1100 + - 4138 Appropriation To Liquidate Contract Authority E D X U U 3/4 N

Y Y 1100 + - 4391 Adjustments to Indefinite No-Year Authority E D X U U 1/3/4

Y Y 1100 + - 4391 Adjustments to Indefinite No-Year Authority E D X U U 3/4 N

1101 Appropriation (special or trust fund)

Y Y 1101 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P D X XXX U U 2/7

Y Y 1101 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E P D X U U 2/7

Y Y 1101 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - Cancellation E P D X U U 2/7

Y Y 1101 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E P D X U/E U 1/2/7

Y Y

1101 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation

E D X U U 2/7

Y Y 1101 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P D X XXX U/E U 2/7 1

Y Y 1101 - + 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B P D X XXX U/E U 2/7 1

Y Y 1101 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E D X XXX U/E U 2/7 1

Y Y 1101 - + 4127 Amounts Appropriated From Specific Invested TAFS - Payable B D X XXX U/E U 2/7 1

Y Y 1101 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P D X XXX U/E U 1/2/7

Y Y 1101 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P D X U/E U 2/7

Y Y 1101 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P D X U U 1

Y Y 1101 + - 4138 Appropriation To Liquidate Contract Authority E D X U U 2/7

Y Y 1101 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D X ATB/OTR U/E U 2/7 1

Y Y 1101 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X ATB/OTR U/E U 2/7 1

Y Y 1101 + - 4394 Receipts Unavailable for Obligation Upon Collection E D X U U 2/7 1

Y Y 1101 - + 4394 Receipts Unavailable for Obligation Upon Collection B D X U U 2/7 1

1102 Appropriation (previously unavailable) 

Y Y 1102 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P D X SEQ U U 2/7 1

Y Y 1102 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D X SEQ U/E U 2/3/4/7 1

Y Y 1102 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P D X SEQ U/E U 3/4 N 1

Y Y 1102 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X SEQ U/E U 2/3/4/7 1

Y Y 1102 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P D X SEQ U/E U 3/4 N 1

1103 Appropriation available from subsequent year

Y Y 1103 + - 4119 Other Appropriations Realized E P F D X U U

1104 Appropriation available in prior year (-) 

Y Y 1104 - + 4119 Other Appropriations Realized E P P D X U U

1105 Reappropriation 

Y Y 1105 + - 4150 Reappropriations - Transfers-In E D X U U

1120 Appropriations transferred to other accounts (-)

Y Y 1120 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E C D ## #### X U/E U 1/2/7 1

Y Y 1120 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B C D ## #### X U/E U 1/2/7 1

Y Y 1120 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E C D ## #### X U/E U

Y Y

1120 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E C D ## #### X U U

Y Y 1120 + - 4170 Transfers - Current-Year Authority E C P D ## #### X U U

Y Y 1120 + - 4172 Nonallocation Transfers of Invested Balances - Payable E C D ## #### X XXX U/E U 2/7 1

Y Y 1120 - + 4172 Nonallocation Transfers of Invested Balances - Payable B C D ## #### X XXX U/E U 2/7 1

Y Y 1120 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E C D ## #### X XXX U/E U 2/7

Y Y 1120 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P D ## #### X U U

Y Y 1120 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P D ## #### X U U

1121 Appropriations transferred from other accounts 

Nonexpenditure transfers:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 14 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1121 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E D D ## #### X U/E U 1/2/7 1

Y Y 1121 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B D D ## #### X U/E U 1/2/7 1

Y Y 1121 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E D D ## #### X U/E U

Y Y

1121 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E D D ## #### X U U

Y Y 1121 + - 4170 Transfers - Current-Year Authority E D P D ## #### X U U

Y Y 1121 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D D ## #### X XXX U/E U 2/7 1

Y Y 1121 - + 4171 Nonallocation Transfers of Invested Balances - Receivable B D D ## #### X XXX U/E U 2/7 1

Y Y 1121 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E D D ## #### X XXX U/E U 2/7

Y Y 1121 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P D ## #### X U U

Y Y 1121 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P D ## #### X U U

Adjustments:

1130 Appropriations permanently reduced (-)

Y Y

1130 + - 4392 Permanent Reduction - New Budget Authority

E P D X

AB1/AB2/AB3/AB4/AB5/SQ1/

ATB/OTR/SEQ U U

Y Y 1130 + - 4392 Permanent Reduction - New Budget Authority E R D X OTR U U

1131 Unobligated balance of appropriations permanently reduced (-)

Y N 1131 + - 4390 Reappropriations - Transfers-Out E D X E

Y Y 1131 + - 4393 Permanent Reduction - Prior-Year Balances E B/D/P/R/S D X OTR U/E U

Y Y 1131 + - 4393 Permanent Reduction - Prior-Year Balances E D/P/S D X SEQ U U

1132 Appropriations temporarily reduced (-)

Y Y

1132 + - 4382 Temporary Reduction - New Budget Authority

E P D X

AB1/AB2/AB3/AB4/AB5/SQ1/

ATB/OTR/SEQ U U 2/7

Y Y 1132 + - 4382 Temporary Reduction - New Budget Authority E P D X SQ1SEQ U U 3/4 N

Y Y

1132 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority

E P D X

AB1/AB2/AB3/AB4/AB5/SQ1/

ATB/OTR/SEQ U U 2/7

1133 Unobligated balance of appropriations temporarily reduced (-)

Y Y 1133 + - 4383 Temporary Reduction - Prior-Year Balances E P D X SQ1/OTR/SEQ U U 2/7

Y Y 1133 + - 4383 Temporary Reduction - Prior-Year Balances E P D X SQ1SEQ U U 3/4 N

Y Y 1133 + - 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E P D X SQ1/OTR/SEQ U U 2/7

1134 Appropriations precluded from obligation (-)

Y Y 1134 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/P/R D X U U 2

Y Y 1134 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E P D X U U 2/7 1

Y Y 1134 - + 4397 Receipts and Appropriations Temporarily Precluded From Obligation B P D X U U 2/7 1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 15 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1135 Appropriations applied to repay debt (-)

Y Y 1135 + - 4146 Actual Repayments of Debt, Current-Year Authority E P D X U U

Y Y 1136 Appropriations applied to deficiency by law (-)

1137 Appropriations applied to liquidate contract authority (-)

Y Y 1137 + - 4135 Contract Authority Liquidated E P D X U U

Y Y 1137 + - 4136 Contract Authority To Be Liquidated by Trust Funds E D X U U 7 1

Y Y 1137 - + 4136 Contract Authority To Be Liquidated by Trust Funds B D X U U 7 1

Y Y 1137 + - 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E X U U 7

Y Y 1137 + - 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E X U U 7

1138 Appropriations applied to liquidate contract authority withdrawn (-)

Y Y 1138 + - 4130 Appropriation To Liquidate Contract Authority Withdrawn E D X U U

1139 Appropriations substituted for borrowing authority (-)

Y Y 1139 + - 4140 Substitution of Borrowing Authority E P D X U U 1

1150 Anticipated appropriation (+ or -)

Y N 1150 + - 4120 Anticipated Indefinite Appropriations E D U 2

1151 Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Y N 1151 + - 4160 Anticipated Transfers - Current-Year Authority E P D U 2

Y N 1151 + - 4165 Allocations of Authority - Anticipated From Invested Balances E D U 2

Y N 1151 + - 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose E P/R D U 2

1152 Anticipated redemption of debt (appropriations) (-)

Y N 1152 + - 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E P D U 2

Y Y 1160 Appropriation (total)

1170 Advance appropriation 

Y Y 1170 + - 4111 Debt Liquidation Appropriations E D D X U U 1/3/4

Y Y 1170 + - 4111 Debt Liquidation Appropriations E D D X U U 3/4 N

Y Y 1170 + - 4115 Loan Subsidy Appropriation E D D X U U 1/3/4

Y Y 1170 + - 4115 Loan Subsidy Appropriation E D D X U U 3/4 N

Y Y 1170 + - 4117 Loan Administrative Expense Appropriation E D D X U U 1/3/4

Y Y 1170 + - 4117 Loan Administrative Expense Appropriation E D D X U U 3/4 N

Y Y 1170 + - 4119 Other Appropriations Realized E D D X U U

1171 Advance appropriation (special or trust fund)

Y Y 1171 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D D X XXX U U 2/7

Y Y 1171 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D D X U U 2/7

Y Y 1171 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E D D X OTR U U 2/7 1

Y Y 1171 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B D D X OTR U U 2/7 1

Adjustments:

1173 Advance appropriations permanently reduced (-)

Y Y 1173 + - 4392 Permanent Reduction - New Budget Authority E D D X OTR U U

Y Y 1173 + - 4392 Permanent Reduction - New Budget Authority E D D X AB4/AB5/SQ1ATB/SEQ U U 1

1174 Advance appropriations temporarily reduced (-)

Y Y 1174 + - 4382 Temporary Reduction - New Budget Authority E D D X OTR U U 2/7

Y Y 1180 Advance appropriation (total)

Advance appropriations :

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is calculated. Equals sum of lines 1100 through 1152 (SF 133) and lines 1100 through 1139 (P&F).

This line is calculated. Equals sum of lines 1170 through 1174.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 16 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1200 Appropriation 

Y Y 1200 + - 4111 Debt Liquidation Appropriations E P M X U U 1/3/4

Y Y 1200 + - 4111 Debt Liquidation Appropriations E P M X U U 3/4 N

Y Y 1200 + - 4112 Liquidation of Deficiency - Appropriations E M X U U 1/3/4

Y Y 1200 + - 4112 Liquidation of Deficiency - Appropriations E M X U U 3/4 N

Y Y 1200 + - 4115 Loan Subsidy Appropriation E P M X U U 1/3/4

Y Y 1200 + - 4115 Loan Subsidy Appropriation E P M X U U 3/4 N

Y Y 1200 + - 4116 Debt Forgiveness Appropriation E P M X U U

Y Y 1200 + - 4117 Loan Administrative Expense Appropriation E P M X U U 1/3/4

Y Y 1200 + - 4117 Loan Administrative Expense Appropriation E P M X U U 3/4 N

Y Y 1200 + - 4118 Reestimated Loan Subsidy Appropriation E X U U 1/3/4

Y Y 1200 + - 4118 Reestimated Loan Subsidy Appropriation E X U U 3/4 N

Y Y 1200 + - 4119 Other Appropriations Realized E P M X U U

Y N 1200 + - 4119 Other Appropriations Realized E P M X E 1

Y Y 1200 + - 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities E X U U 1 1

Y Y 1200 - + 4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities B X U U 1 1

Y Y

1200 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation E M X U/E U 1

Y Y 1200 + - 4125 Loan Modification Adjustment Transfer Appropriation E X U U 1/3/4

Y Y 1200 + - 4125 Loan Modification Adjustment Transfer Appropriation E X U U 3/4 N

Y Y 1200 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E M X XXX U/E U 1

Y Y 1200 - + 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X XXX U/E U 1

Y Y 1200 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P M X XXX U/E U 1

Y Y 1200 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P M X U/E U 1

Y Y 1200 + - 4138 Appropriation To Liquidate Contract Authority E M X U U 1/3/4

Y Y 1200 + - 4138 Appropriation To Liquidate Contract Authority E M X U U 3/4 N

Y Y

1200 + - 4157 Authority Made Available from Receipt or Appropriation Balances Previously Precluded From Obligation

E P X U U 1

Y Y 1200 + - 4370 Offset to Appropriation Realized for Redemption of Treasury Securities E X U U

Y Y 1200 + - 4391 Adjustments to Indefinite No-Year Authority E M X U U 1/3/4

Y N 1200 + - 4391 Adjustments to Indefinite No-Year Authority E M X E 1

Y Y 1200 + - 4391 Adjustments to Indefinite No-Year Authority E M X U U 3/4 N

1201 Appropriation (special or trust fund)

Y Y 1201 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P M X XXX U U 2/7

Y Y 1201 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E P M X U U 2/7

Y Y 1201 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - Cancellation E P M X U U 2/7

Y Y 1201 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E P M X U/E U 7

Y Y

1201 + - 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation

E M X U U 2/7

Y Y 1201 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P M X XXX U/E U 2/7

Y Y 1201 - + 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B P M X XXX U/E U 2/7

Y Y 1201 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E M X XXX U/E U 2/7

Y Y 1201 - + 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X XXX U/E U 2/7

Y Y 1201 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E M X XXX U U 2

Y Y 1201 - + 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X XXX U U 2

Y Y 1201 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P M X XXX U/E U 7

Y Y 1201 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P M X XXX U/E U 2/7

Y Y 1201 + - 4138 Appropriation To Liquidate Contract Authority E M X U U 2/7

Y Y 1201 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P M X ATB/OTR U/E U 2/7 1

Y Y 1201 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X ATB/OTR U/E U 2/7 1

Y Y 1201 + - 4394 Receipts Unavailable for Obligation Upon Collection E M X U U 2/7 1

Y Y 1201 - + 4394 Receipts Unavailable for Obligation Upon Collection B M X U U 2/7 1

1203 Appropriation (previously unavailable) 

Y Y 1203 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E P M X SEQ U U 2/7 2

Y Y 1203 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E P M X SEQ U/E U 2/7 2

Y Y 1203 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B P M X SEQ U/E U 2/7 2

Y Y 1203 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E M X SEQ U/E U 7 2

Mandatory:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 17 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1203 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X SEQ U/E U 7 2

Y Y 1203 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable E M X SEQ U U 2 2

Y Y 1203 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B M X SEQ U U 2 2

Y Y 1203 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E P M X SEQ U/E U 7 2

Y Y 1203 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E P M X SEQ U/E U 2/7 2

Y Y

1203 + - 4157 Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation

E P X U U 2/7 2

Y Y 1203 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D M X SEQ U/E U 2/7 2

Y Y 1203 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B D M X SEQ U/E U 2/7 2

Y Y 1203 + - 4172 Nonallocation Transfers of Invested Balances - Payable E C M X SEQ U U 2/7 2

Y Y 1203 + - 4172 Nonallocation Transfers of Invested Balances - Payable B C M X SEQ U U 2/7 2

Y Y 1203 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E M X SEQ U/E U 2/7 2

Y Y 1203 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P M X SQ1SEQ U/E U 2/3/7 1

Y Y 1203 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E P M X SEQ U/E U 3 N 1

Y Y 1203 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X SQ1SEQ U/E U 2/3/7 1

Y Y 1203 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P M X SEQ U/E U 3 N 1

1204 Reappropriation 

Y Y 1204 + - 4150 Reappropriations - Transfers-In E M X U U

1220 Appropriations transferred to other accounts (-)

Y Y 1220 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E C M ## #### X U/E U 2/7 1

Y Y 1220 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E C M ## #### X U U 3 N 1

Y Y 1220 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B C M ## #### X U/E U 2/7 1

Y Y 1220 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B C M ## #### X U U 3 N 1

Y Y 1220 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E C M ## #### X U/E U

Y Y

1220 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E C M ## #### X U U

Y Y 1220 + - 4170 Transfers - Current-Year Authority E C P M ## #### X U U

Y Y 1220 + - 4172 Nonallocation Transfers of Invested Balances - Payable E C M ## #### X XXX U/E U 2/7 1

Y Y 1220 - + 4172 Nonallocation Transfers of Invested Balances - Payable B C M ## #### X XXX U/E U 2/7 1

Y Y 1220 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E C M ## #### X XXX U/E U 2/7

Y Y 1220 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C P M ## #### X U U

Y Y 1220 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C P M ## #### X U U

1221 Appropriations transferred from other accounts 

Y Y 1221 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E D M ## #### X U/E U 2/7 1

Y Y 1221 + - 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E D M ## #### X U U 3 N 1

Y Y 1221 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B D M ## #### X U/E U 2/7 1

Y Y 1221 - + 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances B D M ## #### X U U 3 N 1

Y Y 1221 + - 4167 Allocations of Realized Authority - Transferred From Invested Balances E D M ## #### X U/E U

Y Y

1221 + - 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - 

Temporary Reduction E D M ## #### X U U

Y Y 1221 + - 4170 Transfers - Current-Year Authority E D P M ## #### X U U

Y Y 1221 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D M ## #### X XXX U/E U 2/7 1

Y Y 1221 - + 4171 Nonallocation Transfers of Invested Balances - Receivable B D M ## #### X XXX U/E U 2/7 1

Y Y 1221 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E D M ## #### X XXX U/E U 2/7

Y Y 1221 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D P M ## #### X U U

Y Y 1221 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D P M ## #### X U U

Adjustments:

1230 Appropriations and/or unobligated balance of appropriations permanently reduced (-)

Y N 1230 + - 4390 Reappropriations - Transfers-Out E M X E

Y Y 1230 + - 4392 Permanent Reduction - New Budget Authority E P M X SQ1/OTR/SEQ U U

Y Y 1230 + - 4392 Permanent Reduction - New Budget Authority E R M X OTR U U

Y Y 1230 + - 4393 Permanent Reduction - Prior-Year Balances E B/D/P/R/S M X OTR U/E U

Y Y 1230 + - 4393 Permanent Reduction - Prior-Year Balances E D/P/S M X SQ1SEQ U U

Nonexpenditure transfers:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 18 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1232 Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

Y Y 1232 + - 4382 Temporary Reduction - New Budget Authority E P M X SQ1/OTR/SEQ U U 2/7

Y Y 1232 + - 4382 Temporary Reduction - New Budget Authority E P M X SQ1SEQ U U 3 N

Y Y 1232 + - 4383 Temporary Reduction - Prior-Year Balances E P M X SQ1/OTR/SEQ U U 2/7

Y Y 1232 + - 4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority E P M X SQ1/OTR/SEQ U U 2/7

Y Y 1232 + - 4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances E P M X SQ1/OTR/SEQ U U 2/7

1234 Appropriations precluded from obligation (-)

Y Y 1234 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E D/P/R M X U U 2

Y Y 1234 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E P M X U U 2/7 1

Y Y 1234 - + 4397 Receipts and Appropriations Temporarily Precluded From Obligation B P M X U U 2/7 1

1235 Capital transfer of appropriations to general fund (-)

Y Y 1235 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E P M X U U 2

1236 Appropriations applied to repay debt (-)

Y Y 1236 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M X U U 2/7

Y Y 1236 + - 4146 Actual Repayments of Debt, Current-Year Authority E P M X U U

Y Y 1237 Appropriations applied to deficiency by law (-)

1238 Appropriations applied to liquidate contract authority (-)

Y Y 1238 + - 4135 Contract Authority Liquidated E P M X U U

Y Y 1238 + - 4136 Contract Authority To Be Liquidated by Trust Funds E M X U U 7 1

Y Y 1238 - + 4136 Contract Authority To Be Liquidated by Trust Funds B M X U U 7 1

1239 Appropriations substituted for borrowing authority (-)

Y Y 1239 + - 4140 Substitution of Borrowing Authority E P M X U U 3 N

1250 Anticipated appropriation (+ or -)

Y N 1250 + - 4120 Anticipated Indefinite Appropriations E M U 2

1251 Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Y N 1251 + - 4160 Anticipated Transfers - Current-Year Authority E P M U 2

Y N 1251 + - 4165 Allocations of Authority - Anticipated From Invested Balances E M U 2

Y N 1251 + - 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose E P/R M U 2

1252 Anticipated capital transfers and redemption of debt (appropriations) (-)

Y N 1252 + - 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E P M U 2

Y Y 1260 Appropriations (total)

1270 Advance appropriation 

Y Y 1270 + - 4111 Debt Liquidation Appropriations E D M X U U 1/3/4

Y Y 1270 + - 4111 Debt Liquidation Appropriations E D M X U U 3/4 N

Y Y 1270 + - 4115 Loan Subsidy Appropriation E D M X U U 1/3/4

Y Y 1270 + - 4115 Loan Subsidy Appropriation E D M X U U 3/4 N

Y Y 1270 + - 4117 Loan Administrative Expense Appropriation E D M X U U 1/3/4

Y Y 1270 + - 4117 Loan Administrative Expense Appropriation E D M X U U 3/4 N

Y Y 1270 + - 4119 Other Appropriations Realized E D M X U U

1271 Advance appropriation (special or trust fund)

Y Y 1271 + - 4113 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts E D M X XXX U U 2/7

Y Y 1271 + - 4114 Appropriated Receipts Derived from Available Trust or Special Fund Receipts E D M X U U 2/7

Y Y 1271 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E D M X OTR U U 2/7 1

Y Y 1271 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B D M X OTR U U 2/7 1

Advance appropriations :

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is calculated. Equals sum of lines 1200 through 1252 (SF 133) and lines 1200 through 1239 (P&F).
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 19 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Adjustments:

1272 Advance appropriations permanently reduced (-)

Y Y 1272 + - 4392 Permanent Reduction - New Budget Authority E D M X OTR U U 2/7

1273 Advance appropriations temporarily reduced (-)

Y Y 1273 + - 4382 Temporary Reduction - New Budget Authority E D M X OTR U U 2/7

Y Y 1280 Advance appropriation (total)

1300 Borrowing authority 

Y N 1300 + - 4042 Estimated Indefinite Borrowing Authority E D U 2

Y Y 1300 + - 4141 Current-Year Borrowing Authority Realized E D P/T X U U

Y Y 1300 + - 4143 Decreases to Indefinite Borrowing Authority E D P/T X U U

Adjustments:

1320 Borrowing authority permanently reduced (-)

Y Y 1320 + - 4392 Permanent Reduction - New Budget Authority E B D X OTR U U

Y N 1330 Anticipated reductions to current fiscal year borrowing authority (-)

Y N 1330 + - 4044 Anticipated Reductions to Borrowing Authority E D U 2

Y Y 1340 Borrowing authority (total)

1400 Borrowing authority 

Y N 1400 + - 4042 Estimated Indefinite Borrowing Authority E M P/T U 2

Y Y 1400 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E B M X U U 2

Y Y 1400 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B M X SEQ/XXX U U 2/7

Y Y 1400 - + 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B B M X SEQ/XXX U U 2/7

Y Y 1400 + - 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B M X SEQ/XXX U U 2/7

Y Y 1400 + - 4141 Current-Year Borrowing Authority Realized E M X U U

Y Y 1400 + - 4143 Decreases to Indefinite Borrowing Authority E M X U U

Y Y 1400 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B M X SQ1SEQ U/E U 2/3/4/7 1

Y Y 1400 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E B M X SEQ U/E U 3/4 N 1

Y Y 1400 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B B M X SQ1SEQ U/E U 2/3/4/7 1

Y Y 1400 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B B M X SEQ U/E U 3/4 N 1

Adjustments:

1420 Borrowing authority permanently reduced (-)

Y Y 1420 + - 4392 Permanent Reduction - New Budget Authority E B M X SQ1/OTR/SEQ U U 1

Y Y 1420 + - 4392 Permanent Reduction - New Budget Authority E B M X OTR U U 3/4/7

Y Y 1420 + - 4392 Permanent Reduction - New Budget Authority E B M X OTR U U 3/4 N

1421 Borrowing authority temporarily reduced (-) 

Y Y 1421 + - 4382 Temporary Reduction - New Budget Authority E B M X SQ1SEQ U U 2/3/4/7

Y Y 1421 + - 4382 Temporary Reduction - New Budget Authority E B M X SEQ U U 3/4 N

1422 Borrowing authority applied to repay debt (-)

Y Y 1422 + - 4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E B M X U U 2/7

Y Y 1422 + - 4142 Actual Repayment of Borrowing Authority Converted to Cash E X U U 3/4 D/G

Y Y 1422 + - 4142 Actual Repayment of Borrowing Authority Converted to Cash E X U U 1/3/4/8 N

Y Y 1422 + - 4142 Actual Repayment of Borrowing Authority Converted to Cash E X U U 1/8

Y Y 1422 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M X U U 3 N

Y Y 1422 + - 4146 Actual Repayments of Debt, Current-Year Authority E B M X U U 4 D

This line is calculated. Equals sum of lines 1270 through 1273.

Borrowing authority:

Discretionary:

This line is calculated. Equals sum of lines 1300 through 1330 (SF 133) and lines 1300 through 1320 (P&F).

Mandatory:

Anticipated borrowing authority:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 20 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1430 Anticipated reductions to current fiscal year borrowing authority (-)

Y N 1430 + - 4044 Anticipated Reductions to Borrowing Authority E M U 2

Y N 1430 + - 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E B M U 3 N 2

Y Y 1440 Borrowing authority (total)

1500 Contract authority 

Y N 1500 + - 4032 Estimated Indefinite Contract Authority E D U 1/7 2

Y N 1500 + - 4032 Estimated Indefinite Contract Authority E D U 3/4 N 2

Y Y 1500 + - 4131 Current-Year Contract Authority Realized E D X U U 1/7

Y Y 1500 + - 4131 Current-Year Contract Authority Realized E D X U U 3/4 N

Y Y 1500 + - 4133 Decreases to Indefinite Contract Authority E D X U U 1/7

Y Y 1500 + - 4133 Decreases to Indefinite Contract Authority E D X U U 3/4 N

1510 Contract authority transferred to other accounts (-)

Y Y 1510 + - 4137 Transfers of Contract Authority - Allocation E C D ## #### X U U 7 1

Y Y 1510 - + 4137 Transfers of Contract Authority - Allocation B C D ## #### X U U 7 1

1511 Contract authority transferred from other accounts 

Y Y 1511 + - 4137 Transfers of Contract Authority - Allocation E D D ## #### X U U 7 1

Y Y 1511 - + 4137 Transfers of Contract Authority - Allocation B D D ## #### X U U 7 1

Adjustments:

1520 Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Y Y 1520 + - 4392 Permanent Reduction - New Budget Authority E C D X AB4ATB/OTR U U 7

Y Y 1520 + - 4392 Permanent Reduction - New Budget Authority E C D X OTR U U 1/3/4

Y Y 1520 + - 4392 Permanent Reduction - New Budget Authority E C D X OTR U U 3/4 N

Y Y 1520 + - 4393 Permanent Reduction - Prior-Year Balances E C D X OTR U U 1/3/4/7

Y Y 1520 + - 4393 Permanent Reduction - Prior-Year Balances E C D X OTR U U 3/4 N

1522 Contract authority precluded from obligation (limitation on obligations) (-)

Y Y 1522 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C D X U U 1/7 2

Y Y 1522 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C D X U U 3/4 N 2

Y Y 1522 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C D X U U 7 1

Y Y 1522 - + 4397 Receipts and Appropriations Temporarily Precluded From Obligation B C D X U U 7 1

1530 Anticipated nonexpenditure transfers of contract authority (+ or -)

Y N 1530 + - 4160 Anticipated Transfers - Current-Year Authority E C D U 1/7 2

Y N 1530 + - 4160 Anticipated Transfers - Current-Year Authority E C D U 3/4 N 2

1531 Anticipated adjustments to current year contract authority (+ or -)

Y N 1531 + - 4034 Anticipated Adjustments to Contract Authority E D U 1/7 2

Y N 1531 + - 4034 Anticipated Adjustments to Contract Authority E D U 3/4 N 2

Y Y 1540 Contract authority (total)

1600 Contract authority

Y N 1600 + - 4032 Estimated Indefinite Contract Authority E M U 1/7 2

Y N 1600 + - 4032 Estimated Indefinite Contract Authority E M U 3/4 N 2

Y Y 1600 + - 4131 Current-Year Contract Authority Realized E M X U U 1/7

Y Y 1600 + - 4131 Current-Year Contract Authority Realized E M X U U 3/4 N

Y Y 1600 + - 4133 Decreases to Indefinite Contract Authority E M X U U 1/7

Y Y 1600 + - 4133 Decreases to Indefinite Contract Authority E M X U U 3/4 N

Nonexpenditure transfers :

This line is calculated. Equals the sum of lines 1400 through 1430 (SF 133) and lines 1400 through 1420 (P&F).

Contract authority:

Discretionary:

This line is calculated. Equals sum of lines 1500 through 1531 (SF 133) and lines 1500 through 1522 (P&F).

Mandatory:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 21 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1603 Contract authority (previously unavailable) 

Y Y 1603 + - 4157 Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation

E C X U U 7

Y Y 1603 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E C M X SQ1SEQ U U 2/7 1

Y Y 1603 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B C M X SQ1SEQ U U 2/7 1

1610 Contract authority transferred to other accounts (-)

Y Y 1610 + - 4137 Transfers of Contract Authority - Allocation E C M ## #### X U U 7 1

Y Y 1610 - + 4137 Transfers of Contract Authority - Allocation B C M ## #### X U U 7 1

Y Y 1610 + - 4153 Transfers of Contract Authority - Nonallocation E C ## #### NEW X U U 7 1

Y Y 1610 - + 4153 Transfers of Contract Authority - Nonallocation B C ## #### NEW X U U 7 1

1611 Contract authority transferred from other accounts 

Y Y 1611 + - 4137 Transfers of Contract Authority - Allocation E D M ## #### X U U 7 1

Y Y 1611 - + 4137 Transfers of Contract Authority - Allocation B D M ## #### X U U 7 1

Y Y 1611 + - 4153 Transfers of Contract Authority - Nonallocation E D ## #### NEW X U U 7 1

Y Y 1611 - + 4153 Transfers of Contract Authority - Nonallocation B D ## #### NEW X U U 7 1

Adjustments:

1620 Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Y Y 1620 + - 4392 Permanent Reduction - New Budget Authority E C M X OTR U U 1/3/4/7

Y Y 1620 + - 4392 Permanent Reduction - New Budget Authority E C M X OTR U U 3/4 N

Y Y 1620 + - 4392 Permanent Reduction - New Budget Authority E C M X AB4ATB/OTR U U 7

Y Y 1620 + - 4393 Permanent Reduction - Prior-Year Balances E C M X OTR U U 1/3/4/7

Y Y 1620 + - 4393 Permanent Reduction - Prior-Year Balances E C M X OTR U U 3/4 N

1621 Contract authority temporarily reduced (-) 

Y Y 1621 + - 4382 Temporary Reduction - New Budget Authority E C M X SQ1SEQ U U 2/7

1622 Contract authority precluded from obligation (limitation on obligations) (-)

Y Y 1622 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C M X U U 1/7 2

Y Y 1622 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E C M X U U 3/4 N 2

Y Y 1622 + - 4397 Receipts and Appropriations Temporarily Precluded From Obligation E C M X U U 7 1

Y Y 1622 - + 4397 Receipts and Appropriations Temporarily Precluded From Obligation B C M X U U 7 1

1630 Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

Y N 1630 + - 4160 Anticipated Transfers - Current-Year Authority E C M U 1/7 2

Y N 1630 + - 4160 Anticipated Transfers - Current-Year Authority E C M U 3/4 N 2

1631 Anticipated adjustments to current year contract authority (+ or -)

Y N 1631 + - 4034 Anticipated Adjustments to Contract Authority E M U 1/7 2

Y N 1631 + - 4034 Anticipated Adjustments to Contract Authority E M U 3/4 N 2

Y Y 1640 Contract authority (total)

1700 Collected 

Y Y 1700 + - 4212 Liquidation of Deficiency - Offsetting Collections E D X U/E U

Y Y 1700 + - 4222 Unfilled Customer Orders With Advance E D X U/E U 1

Y Y 1700 - + 4222 Unfilled Customer Orders With Advance B D X U/E U 1

Y Y 1700 + - 4252 Reimbursements and Other Income Earned - Collected E D X U/E U

Y Y 1700 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D X U/E U

Y Y 1700 + - 4255 Expenditure Transfers from Trust Funds - Collected E D X U/E U

Y Y 1700 + - 4260 Actual Collections of "governmental-type" Fees E D X U/E U

Y Y 1700 + - 4261 Actual Collections of Business-Type Fees E D X U/E U

Y Y 1700 + - 4262 Actual Collections of Loan Principal E D X U/E U

Y Y 1700 + - 4263 Actual Collections of Loan Interest E D X U/E U

Nonexpenditure transfers:

This line is calculated. Equals sum of lines 1600 through 1631 (SF133) and lines 1600 through 1622 (P&F).

Spending authority from offsetting collections:

Discretionary:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 22 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1700 + - 4264 Actual Collections of Rent E D X U/E U

Y Y 1700 + - 4265 Actual Collections From Sale of Foreclosed Property E D X U/E U

Y Y 1700 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E D X U/E U

Y Y 1700 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E D X U/E U

Y Y 1700 + - 4271 Actual Program Fund Subsidy Collected E D X U/E U

Y Y 1700 + - 4273 Interest Collected From Treasury E D X U U 1/8

Y Y 1700 + - 4273 Interest Collected From Treasury E D X U U 3/4 N

Y Y 1700 + - 4275 Actual Collections From Liquidating Fund E D X U/E U

Y Y 1700 + - 4276 Actual Collections From Financing Fund E D X U/E U

Y Y 1700 + - 4277 Other Actual Collections - Federal E D X U/E U

Y Y 1700 + - 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E D X U U

Y Y 1700 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E D X U/E U

Y Y 1700 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D X U/E U

1701 Change in uncollected customer payments from Federal sources (+or -)

Y Y 1701 + - 4221 Unfilled Customer Orders Without Advance E D F/E X U/E U 1

Y Y 1701 - + 4221 Unfilled Customer Orders Without Advance B D F/E X U/E U 1

Y Y 1701 + - 4225 Expenditure Transfers from Trust Funds - Receivable E D X U/E U 1

Y Y 1701 - + 4225 Expenditure Transfers from Trust Funds - Receivable B D X U/E U 1

Y Y 1701 + - 4251 Reimbursements and Other Income Earned - Receivable E D F/E X U/E U 1

Y Y 1701 - + 4251 Reimbursements and Other Income Earned - Receivable B D F/E X U/E U 1

Y Y 1701 + - 4283 Interest Receivable From Treasury E D X U/E U 1/8 1

Y Y 1701 + - 4283 Interest Receivable From Treasury E D X U/E U 3/4 N 1

Y Y 1701 - + 4283 Interest Receivable From Treasury B D X U/E U 1/8 1

Y Y 1701 - + 4283 Interest Receivable From Treasury B D X U/E U 3/4 N 1

Y Y 1701 + - 4285 Receivable From the Liquidating Fund E D X U/E U 1

Y Y 1701 - + 4285 Receivable From the Liquidating Fund B D X U/E U 1

Y Y 1701 + - 4286 Receivable From the Financing Fund E D X U/E U 1

Y Y 1701 - + 4286 Receivable From the Financing Fund B D X U/E U 1

Y Y 1701 + - 4287 Other Federal Receivables E D X U/E U 1

Y Y 1701 - + 4287 Other Federal Receivables B D X U/E U 1

1702 Offsetting collections (previously unavailable) 

Y Y 1702 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - Cancellation E S D X U U

Y Y 1702 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E S D X U U

Y Y 1702 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E D X U U

Y Y

1702 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

E D X E 1

Y Y 1702 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D X ATB/SQ1/OTR/SEQ U/E U 1 1

Y Y 1702 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D X ATB/SQ1/OTR/SEQ U/E U 1 1

Y Y 1702 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D X OTR/SEQ U/E U 3/4 N 1

Y Y 1702 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D X OTR/SEQ U/E U 3/4 N 1

Y Y 1702 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D X SEQ U/E U 7 1

Y Y 1702 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D X SEQ U/E U 7 1

Y Y 1702 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S D X ATB U/E U 8 1

Y Y 1702 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S D X ATB U/E U 8 1

1710 Spending authority from offsetting collections transferred to other accounts (-)

Y Y 1710 + - 4170 Transfers - Current-Year Authority E C S D ## #### X U U

Y Y 1710 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S D ## #### X U U

Y Y 1710 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S D ## #### X U U

1711 Spending authority from offsetting collections transferred from other accounts 

Y Y 1711 + - 4170 Transfers - Current-Year Authority E D S D ## #### X U U

Y Y 1711 + - 4171 Nonallocation Transfers of Invested Balances - Receivable E D D ## #### X XXX U/E U 1 1

Y Y 1711 - + 4171 Nonallocation Transfers of Invested Balances - Receivable B D D ## #### X XXX U/E U 1 1

Y Y 1711 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E D D ## #### X XXX U/E U 1

Y Y 1711 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S D ## #### X U U

Nonexpenditure transfers:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 23 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1711 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S D ## #### X U U

Adjustments:

1720 Capital transfer of spending authority from offsetting collections to general fund (-)

Y Y 1720 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E S D X U U

1722 Spending authority from offsetting collections permanently reduced (-)

Y Y 1722 + - 4392 Permanent Reduction - New Budget Authority E S D X OTR U U

1723 Spending authority from offsetting collections temporarily reduced (-)

Y Y 1723 + - 4382 Temporary Reduction - New Budget Authority

E S D X

AB3/AB4/AB5/SQ1/ATB/OTR/

SEQ U U 1

Y Y 1723 + - 4382 Temporary Reduction - New Budget Authority E S D X SQ1/OTR/SEQ U U 3/4 N

Y Y 1723 + - 4382 Temporary Reduction - New Budget Authority E S D X SQ1SEQ U U 7

Y Y 1723 + - 4382 Temporary Reduction - New Budget Authority E S D X AB4ATB U U 8

Y Y 1723 + - 4383 Temporary Reduction - Prior-Year Balances E S D X SQ1/OTR/SEQ U U 3/4 N

1725 Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Y Y 1725 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E S D X U U 2

Y Y 1725 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E D X U/E U 1 1

Y Y 1725 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B D X U/E U 1 1

Y Y 1725 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E D X U U 3/4 N 1

Y Y 1725 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B D X U U 3/4 N 1

1726 Spending authority from offsetting collections applied to repay debt (-)

Y Y 1726 + - 4146 Actual Repayments of Debt, Current-Year Authority E S D X U U

1727 Spending authority from offsetting collections applied to liquidate contract authority (-)

Y Y 1727 + - 4135 Contract Authority Liquidated E S D X U U

1728 Spending authority from offsetting collections substituted for borrowing authority (-)

Y Y 1728 + - 4140 Substitution of Borrowing Authority E S D X U U

1740 Anticipated collections, reimbursements, and other income 

Y N 1740 + - 4060 Anticipated Collections From Non-Federal Sources E D D U 2

Y N 1740 + - 4070 Anticipated Collections From Federal Sources E D D U 2

Y N 1740 + - 4210 Anticipated Reimbursements and Other Income E D D U 2

Y N 1740 + - 4215 Anticipated Expenditure Transfers from Trust Funds E D D U 2

1741 Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)

Y N 1741 + - 4160 Anticipated Transfers - Current-Year Authority E S D U 2

Y N 1741 + - 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose E S D U 2

1742 Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Y N 1742 + - 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E S D U 2

Y Y 1750 Spending authority from offsetting collections (total)

1800 Collected 

Y Y 1800 + - 4212 Liquidation of Deficiency - Offsetting Collections E M X U/E U

Y Y 1800 + - 4222 Unfilled Customer Orders With Advance E M X U/E U 1

Y Y 1800 - + 4222 Unfilled Customer Orders With Advance B M X U/E U 1

Y Y 1800 + - 4252 Reimbursements and Other Income Earned - Collected E M X U/E U

Y Y 1800 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E M X U/E U

Y Y 1800 + - 4255 Expenditure Transfers from Trust Funds - Collected E M X U/E U

Y Y 1800 + - 4260 Actual Collections of "governmental-type" Fees E M X U/E U

Y Y 1800 + - 4261 Actual Collections of Business-Type Fees E M X U/E U

Y Y 1800 + - 4262 Actual Collections of Loan Principal E M X U/E U

This line is calculated. Equals sum of lines 1700 through 1742 (SF 133) and lines 1700 through 1728 (P&F).

Mandatory:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 24 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 1800 + - 4263 Actual Collections of Loan Interest E M X U/E U

Y Y 1800 + - 4264 Actual Collections of Rent E M X U/E U

Y Y 1800 + - 4265 Actual Collections From Sale of Foreclosed Property E M X U/E U

Y Y 1800 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E M X U/E U

Y Y 1800 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E M X U/E U

Y Y 1800 + - 4271 Actual Program Fund Subsidy Collected E M X U/E U

Y Y 1800 + - 4273 Interest Collected From Treasury E M X U U 1/3/4/8

Y Y 1800 + - 4275 Actual Collections From Liquidating Fund E M X U/E U

Y Y 1800 + - 4276 Actual Collections From Financing Fund E M X U/E U

Y Y 1800 + - 4277 Other Actual Collections - Federal E M X U/E U

Y Y 1800 + - 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E M X U U

Y Y 1800 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E M X U/E U

Y Y 1800 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E M X U/E U

1801 Change in uncollected customer payments from Federal sources (+or -)

Y Y 1801 + - 4221 Unfilled Customer Orders Without Advance E M F/E X U/E U 1

Y Y 1801 - + 4221 Unfilled Customer Orders Without Advance B M F/E X U/E U 1

Y Y 1801 + - 4225 Expenditure Transfers from Trust Funds - Receivable E M X U/E U 1

Y Y 1801 - + 4225 Expenditure Transfers from Trust Funds - Receivable B M X U/E U 1

Y Y 1801 + - 4251 Reimbursements and Other Income Earned - Receivable E M F/E X U/E U 1

Y Y 1801 - + 4251 Reimbursements and Other Income Earned - Receivable B M F/E X U/E U 1

Y Y 1801 + - 4283 Interest Receivable From Treasury E M X U/E U 1/3/4/8 1

Y Y 1801 - + 4283 Interest Receivable From Treasury B M X U/E U 1/3/4/8 1

Y Y 1801 + - 4285 Receivable From the Liquidating Fund E M X U/E U 1

Y Y 1801 - + 4285 Receivable From the Liquidating Fund B M X U/E U 1

Y Y 1801 + - 4286 Receivable From the Financing Fund E M X U/E U 1

Y Y 1801 - + 4286 Receivable From the Financing Fund B M X U/E U 1

Y Y 1801 + - 4287 Other Federal Receivables E M X U/E U 1

Y Y 1801 - + 4287 Other Federal Receivables B M X U/E U 1

1802 Offsetting collections (previously unavailable) 

Y Y 1802 + - 4121 Amounts Appropriated From Specific Invested TAFS Reclassified – Receivable - Cancellation E S M X U U

Y Y 1802 + - 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E S M X U U

Y Y 1802 + - 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E M X U U

Y Y 1802 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S M X SQ1/OTR/SEQ U/E U 1/8 1

Y Y 1802 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S M X SQ1/OTR/SEQ U/E U 1/8 1

Y Y 1802 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S M X OTR/SEQ U/E U 3/4 N 1

Y Y 1802 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S M X OTR/SEQ U/E U 3/4 N 1

Y Y 1802 + - 4384 Temporary Reduction/Cancellation Returned by Appropriation E S M X SEQ U/E U 7 1

Y Y 1802 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S M X SEQ U/E U 7 1

1810 Spending authority from offsetting collections transferred to other accounts (-)

Y Y 1810 + - 4170 Transfers - Current-Year Authority E C S M ## #### X U U

Y Y 1810 + - 4172 Nonallocation Transfers of Invested Balances - Payable E C M ## #### X XXX U/E U 3 N 1

Y Y 1810 - + 4172 Nonallocation Transfers of Invested Balances - Payable B C M ## #### X XXX U/E U 3 N 1

Y Y 1810 + - 4173 Nonallocation Transfers of Invested Balances - Transferred E C M ## #### X XXX U/E U 3 N

Y Y 1810 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E C S M ## #### X U U

Y Y 1810 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C S M ## #### X U U

1811 Spending authority from offsetting collections transferred from other accounts 

Y Y 1811 + - 4170 Transfers - Current-Year Authority E D S M ## #### X U U

Y Y 1811 + - 4175 Allocation Transfers of Current-Year Authority for Noninvested Accounts E D S M ## #### X U U

Y Y 1811 + - 4193 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D S M ## #### X U U

Adjustments:

1820 Capital transfer of spending authority from offsetting collections to general fund (-)

Y Y 1820 + - 4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority E S M X U U

Nonexpenditure transfers:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 25 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1822 Spending authority from offsetting collections permanently reduced (-)

Y Y 1822 + - 4392 Permanent Reduction - New Budget Authority E S M X OTR U U

Y Y 1822 + - 4392 Permanent Reduction - New Budget Authority E S M X SQ1SEQ U U 1

1823 Spending authority from offsetting collections temporarily reduced (-)

Y Y 1823 + - 4382 Temporary Reduction - New Budget Authority E S M X SQ1/OTR/SEQ U U 1/3/4/8

Y Y 1823 + - 4382 Temporary Reduction - New Budget Authority E S M X OTR/SEQ U U 3/4 N

Y Y 1823 + - 4382 Temporary Reduction - New Budget Authority E S M X SQ1SEQ U U 7

Y Y 1823 + - 4383 Temporary Reduction - Prior-Year Balances E S M X SQ1/OTR/SEQ U U 1/3/4/8

Y Y 1823 + - 4383 Temporary Reduction - Prior-Year Balances E S M X OTR/SEQ U U 3/4 N

1824 Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Y Y 1824 + - 4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary E S M X U U 2

Y Y 1824 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E M X U U 1 1

Y Y 1824 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B M X U U 1 1

Y Y 1824 + - 4398 Offsetting Collections Temporarily Precluded From Obligation E M X U U 3/4 N 1

Y Y 1824 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B M X U U 3/4 N 1

1825 Spending authority from offsetting collections applied to repay debt (-)

Y Y 1825 + - 4146 Actual Repayments of Debt, Current-Year Authority E S M X U U

1826 Spending authority from offsetting collections applied to liquidate contract authority (-)

Y Y 1826 + - 4132 Substitution of Contract Authority E S X U U 4 N

Y Y 1826 + - 4135 Contract Authority Liquidated E S M X U U

1827 Spending authority from offsetting collections substituted for borrowing authority (-)

Y Y 1827 + - 4140 Substitution of Borrowing Authority E S M X U U

1840 Anticipated collections, reimbursements, and other income 

Y N 1840 + - 4060 Anticipated Collections From Non-Federal Sources E D M U 2

Y N 1840 + - 4070 Anticipated Collections From Federal Sources E D M U 2

Y N 1840 + - 4210 Anticipated Reimbursements and Other Income E D M U 2

Y N 1840 + - 4215 Anticipated Expenditure Transfers from Trust Funds E D M U 2

1841 Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)

Y N 1841 + - 4160 Anticipated Transfers - Current-Year Authority E S M U 2

Y N 1841 + - 4183 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose E S M U 2

1842 Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Y N 1842 + - 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E S M U 2

Y Y 1850 Spending authority from offsetting collections (total)

Y Y 1900 Budget authority total (discretionary and mandatory)

Y Y 1901 Adjustment for budgetary resources applied to liquidate deficiencies (-)

Y N 1910 Total budgetary resources

N Y 1930 Total budgetary resources available

N Y

This line is calculated. Equals the sum of combined total of mandatory and discretionary budget authority [Lines 1100 through 1152, 1170 through 1174, 1200 through 1252, 1270 through 1273, 1300 through 1330, 1400 through 1430, 1500 through 1531, 1600 through 1631, 1700 through 1742, and 1800 through 1842 (SF 133). Lines 1100 through 1139, 1170 

through 1174, 1200 through 1239, 1270 through 1273, 1300 through 1320, 1400 through 1420, 1500 through 1522, 1600 through 1622, 1700 through 1728, and 1800 through 1827 (P&F)].

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority, and line 1901 [Lines 1000 through 1042, 1100 through 1152, 1170 through 1174, 1200 through 1252, 1270 through 1273, 1300 through 1330, 1400 through 1430, 1500 through 1531, 1600 through 1631, 1700 through 1742, 1800 through 1842, and 1901 (SF 133)].

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority, and line 1901 [Lines 1000 through 1031, 1100 through 1139, 1170 through 1174, 1200 through 1239, 1270 through 1273, 1300 through 1320, 1400 through 1420, 1500 through 1522, 1600 through 1622, 1700 through 1728, 1800 through 1827, and 1901 (P&F)].

This line is calculated. Equals sum of lines 1800 through 1842 (SF 133) and lines 1800 through 1827 (P&F).

This line is not required to be supported by the USSGL at this time, but will be required in the future.

MEMORANDUM (NON-ADD) ENTRIES:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 26 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

1940 Unobligated balance expiring (-)

N Y 1940 + - 4420 Unapportioned Authority - Pending Rescission E U Y

N Y 1940 + - 4430 Unapportioned Authority - OMB Deferral E U Y

N Y 1940 + - 4450 Unapportioned Authority E U Y

N Y 1940 + - 4510 Apportionments E A/S U Y

N Y 1940 + - 4610 Allotments - Realized Resources E U Y

N Y 1940 + - 4620 Unobligated Funds Exempt From Apportionment E U Y

N Y 1940 + - 4630 Funds Not Available for Commitment/Obligation E U Y

N Y 1940 + - 4700 Commitments - Programs Subject to Apportionment E U Y

N Y 1940 + - 4720 Commitments - Programs Exempt From Apportionment E U Y

1941 Unexpired unobligated balance carried forward, end of year

N Y 1941 - + 4420 Unapportioned Authority - Pending Rescission E U N

N Y 1941 - + 4430 Unapportioned Authority - OMB Deferral E U N

N Y 1941 - + 4450 Unapportioned Authority E U N

N Y 1941 - + 4510 Apportionments E A/S U N

N Y 1941 - + 4610 Allotments - Realized Resources E U N

N Y 1941 - + 4620 Unobligated Funds Exempt From Apportionment E U N

N Y 1941 - + 4630 Funds Not Available for Commitment/Obligation E U N

N Y 1941 - + 4700 Commitments - Programs Subject to Apportionment E U N

N Y 1941 - + 4720 Commitments - Programs Exempt From Apportionment E U N

1950 Other balances withdrawn and returned to unappropriated receipts (special and trust funds)

N Y 1950 - + 4355 Cancellation of Appropriation From Unavailable Receipts E X U/E 2/7

N Y 1950 - + 4356 Cancellation of Appropriation From Invested Balances E X U/E 2/7

N Y 1950 - + 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E X U/E 2/7

1951 Unobligated balance expiring (special and trust funds)

N Y 1951 - + 4420 Unapportioned Authority - Pending Rescission E U Y 2/7

N Y 1951 - + 4430 Unapportioned Authority - OMB Deferral E U Y 2/7

N Y 1951 - + 4450 Unapportioned Authority E U Y 2/7

N Y 1951 - + 4510 Apportionments E A/S U Y 2/7

N Y 1951 - + 4610 Allotments - Realized Resources E U Y 2/7

N Y 1951 - + 4620 Unobligated Funds Exempt From Apportionment E U Y 2/7

N Y 1951 - + 4630 Funds Not Available for Commitment/Obligation E U Y 2/7

N Y 1951 - + 4700 Commitments - Programs Subject to Apportionment E U Y 2/7

N Y 1951 - + 4720 Commitments - Programs Exempt From Apportionment E U Y 2/7

1952 Expired unobligated balance carried forward, start of year (special and trust funds)

N Y 1952 + - 4126 Amounts Appropriated From Specific Invested TAFS - Receivable B X E 2/7

N Y 1952 + - 4127 Amounts Appropriated From Specific Invested TAFS - Payable B X E 2/7

N Y 1952 + - 4171 Nonallocation Transfers of Invested Balances - Receivable B X E 2/7

N Y 1952 + - 4201 Total Actual Resources - Collected B E 2/7

N Y 1952 + - 4221 Unfilled Customer Orders Without Advance B F/E X E 2/7

N Y 1952 + - 4222 Unfilled Customer Orders With Advance B X E 2/7

N Y 1952 + - 4225 Expenditure Transfers from Trust Funds - Receivable B X E 2/7

N Y 1952 + - 4251 Reimbursements and Other Income Earned - Receivable B F/E X E 2/7

N Y 1952 + - 4287 Other Federal Receivables B X E 2/7

N Y 1952 + - 4801 Undelivered Orders - Obligations, Unpaid B X E 2/7

N Y 1952 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X E 2/7

N Y 1952 + - 4901 Delivered Orders - Obligations, Unpaid B X E 2/7

1953 Expired unobligated balance carried forward, end of year (special and trust funds)

N Y 1953 - + 4650 Allotments - Expired Authority E E 2/7

1954 Unobligated balance canceling (special and trust funds)

N Y 1954 - + 4355 Cancellation of Appropriation From Unavailable Receipts E X E 2/7

All accounts:

SPECIAL AND NON-REVOLVING TRUST FUNDS ONLY:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 27 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

N Y 1954 - + 4356 Cancellation of Appropriation From Invested Balances E X E 2/7

N Y 1954 - + 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E X E 2/7

1955 Other balances withdrawn and returned to general fund (special and trust funds)

N Y 1955 - + 4350 Canceled Authority E X U/E 2/7

N Y 1955 - + 4351 Partial or Early Cancellation of Authority With a U.S. Treasury Warrant E X U/E 2/7

2001 Category A (by quarter)

Y N 2001 - + 4801 Undelivered Orders - Obligations, Unpaid E D A ### X U/E 1

Y N 2001 + - 4801 Undelivered Orders - Obligations, Unpaid B D A ### X U/E 1

Y N 2001 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E D A ### X U/E 1

Y N 2001 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B D A ### X U/E 1

Y N 2001 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid E D A ### X U/E

Y N 2001 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced E D A ### X U/E

Y N 2001 - + 4901 Delivered Orders - Obligations, Unpaid E D A ### X U/E 1

Y N 2001 + - 4901 Delivered Orders - Obligations, Unpaid B D A ### X U/E 1

Y N 2001 - + 4902 Delivered Orders - Obligations, Paid E D A ### X U/E

Y N 2001 - + 4908 Authority Outlayed Not Yet Disbursed E D A ### X U 1 1

Y N 2001 - + 4908 Authority Outlayed Not Yet Disbursed E D A ### X U 4 N 1

Y N 2001 + - 4908 Authority Outlayed Not Yet Disbursed B D A ### X U 1 1

Y N 2001 + - 4908 Authority Outlayed Not Yet Disbursed B D A ### X U 4 N 1

Y N 2001 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D A ### X U/E

Y N 2001 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D A ### X U/E

2002 Category B (by project)

Y N 2002 - + 4801 Undelivered Orders - Obligations, Unpaid E D B ### ### X U/E 1,4

Y N 2002 + - 4801 Undelivered Orders - Obligations, Unpaid B D B ### ### X U/E 1,4

Y N 2002 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E D B ### ### X U/E 1,4

Y N 2002 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B D B ### ### X U/E 1,4

Y N 2002 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D B ### ### X U/E 4

Y N 2002 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E D B ### ### X U/E 4

Y N 2002 - + 4901 Delivered Orders - Obligations, Unpaid E D B ### ### X U/E 1,4

Y N 2002 + - 4901 Delivered Orders - Obligations, Unpaid B D B ### ### X U/E 1,4

Y N 2002 - + 4902 Delivered Orders - Obligations, Paid E D B ### ### X U/E 4

Y N 2002 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D B ### ### X U/E 4

Y N 2002 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D B ### ### X U/E 4

2003 Exempt from apportionment

Y N 2003 - + 4801 Undelivered Orders - Obligations, Unpaid E D E X U/E 1

Y N 2003 + - 4801 Undelivered Orders - Obligations, Unpaid B D E X U/E 1

Y N 2003 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E D E X U/E 1

Y N 2003 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B D E X U/E 1

Y N 2003 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E D E X U/E

Y N 2003 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E D E X U/E

Y N 2003 - + 4901 Delivered Orders - Obligations, Unpaid E D E X U/E 1

Y N 2003 + - 4901 Delivered Orders - Obligations, Unpaid B D E X U/E 1

Y N 2003 - + 4902 Delivered Orders - Obligations, Paid E D E X U/E

Y N 2003 - + 4908 Authority Outlayed Not Yet Disbursed E D E X U 1 1

Y N 2003 - + 4908 Authority Outlayed Not Yet Disbursed E D E X U 4 N 1

Y N 2003 + - 4908 Authority Outlayed Not Yet Disbursed B D E X U 1 1

Y N 2003 + - 4908 Authority Outlayed Not Yet Disbursed B D E X U 4 N 1

Y N 2003 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D E X U/E

Y N 2003 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D E X U/E

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 28 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N 2004 Direct obligations (total)

2101 Category A (by quarter)

Y N 2101 - + 4801 Undelivered Orders - Obligations, Unpaid E R A ### X U/E 1

Y N 2101 + - 4801 Undelivered Orders - Obligations, Unpaid B R A ### X U/E 1

Y N 2101 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E R A ### X U/E 1

Y N 2101 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B R A ### X U/E 1

Y N 2101 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid E R A ### X U/E

Y N 2101 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced E R A ### X U/E

Y N 2101 - + 4901 Delivered Orders - Obligations, Unpaid E R A ### X U/E 1

Y N 2101 + - 4901 Delivered Orders - Obligations, Unpaid B R A ### X U/E 1

Y N 2101 - + 4902 Delivered Orders - Obligations, Paid E R A ### X U/E

Y N 2101 - + 4908 Authority Outlayed Not Yet Disbursed E R A ### X U 1 1

Y N 2101 - + 4908 Authority Outlayed Not Yet Disbursed E R A ### X U 4 N 1

Y N 2101 + - 4908 Authority Outlayed Not Yet Disbursed B R A ### X U 1 1

Y N 2101 + - 4908 Authority Outlayed Not Yet Disbursed B R A ### X U 4 N 1

Y N 2101 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E R A ### X U/E

Y N 2101 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E R A ### X U/E

2102 Category B (by project)

Y N 2102 - + 4801 Undelivered Orders - Obligations, Unpaid E R B ### ### X U/E 1,4

Y N 2102 + - 4801 Undelivered Orders - Obligations, Unpaid B R B ### ### X U/E 1,4

Y N 2102 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E R B ### ### X U/E 1,4

Y N 2102 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B R B ### ### X U/E 1,4

Y N 2102 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E R B ### ### X U/E 4

Y N 2102 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E R B ### ### X U/E 4

Y N 2102 - + 4901 Delivered Orders - Obligations, Unpaid E R B ### ### X U/E 1,4

Y N 2102 + - 4901 Delivered Orders - Obligations, Unpaid B R B ### ### X U/E 1,4

Y N 2102 - + 4902 Delivered Orders - Obligations, Paid E R B ### ### X U/E 4

Y N 2102 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E R B ### ### X U/E 4

Y N 2102 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E R B ### ### X U/E 4

2103 Exempt from apportionment

Y N 2103 - + 4801 Undelivered Orders - Obligations, Unpaid E R E X U/E 1

Y N 2103 + - 4801 Undelivered Orders - Obligations, Unpaid B R E X U/E 1

Y N 2103 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E R E X U/E 1

Y N 2103 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B R E X U/E 1

Y N 2103 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E R E X U/E

Y N 2103 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E R E X U/E

Y N 2103 - + 4901 Delivered Orders - Obligations, Unpaid E R E X U/E 1

Y N 2103 + - 4901 Delivered Orders - Obligations, Unpaid B R E X U/E 1

Y N 2103 - + 4902 Delivered Orders - Obligations, Paid E R E X U/E

Y N 2103 - + 4908 Authority Outlayed Not Yet Disbursed E R E X U 1 1

Y N 2103 - + 4908 Authority Outlayed Not Yet Disbursed E R E X U 4 N 1

Y N 2103 - + 4908 Authority Outlayed Not Yet Disbursed B R E X U 1 1

Y N 2103 + - 4908 Authority Outlayed Not Yet Disbursed B R E X U 4 N 1

Y N 2103 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E R E X U/E

Y N 2103 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E R E X U/E

Y N 2104 Reimbursable obligations (total)

This line is calculated. Equals sum of lines 2001 through 2003.

Reimbursable:

This line is calculated. Equals sum of lines 2101 through 2103.

Unobligated balance

Apportioned
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 29 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

2201 Available in the current period

Y N 2201 - + 4510 Apportionments E A U

Y N 2201 - + 4610 Allotments - Realized Resources E A U

Y N 2201 - + 4700 Commitments - Programs Subject to Apportionment E A U

2202 Available in subsequent periods

Y N 2202 - + 4510 Apportionments E S U

Y N 2202 - + 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E S U 2

Y N 2202 - + 4610 Allotments - Realized Resources E S U

Y N 2202 - + 4700 Commitments - Programs Subject to Apportionment E S U

2203 Anticipated

Y N 2203 - + 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E A U 2

2301 Available in the current period

Y N 2301 - + 4620 Unobligated Funds Exempt From Apportionment E A U

Y N 2301 - + 4720 Commitments - Programs Exempt From Apportionment E A U

2302 Available in subsequent periods

Y N 2302 - + 4620 Unobligated Funds Exempt From Apportionment E S U

Y N 2302 - + 4690 Anticipated Resources - Programs Exempt From Apportionment E S U 2

Y N 2302 - + 4720 Commitments - Programs Exempt From Apportionment E S U

2303 Anticipated

Y N 2303 - + 4690 Anticipated Resources - Programs Exempt From Apportionment E A U 2

2401 Deferred

Y N 2401 - + 4430 Unapportioned Authority - OMB Deferral E U

2402 Withheld pending rescission

Y N 2402 - + 4420 Unapportioned Authority - Pending Rescission E U

2403 Other

Y N 2403 - + 4060 Anticipated Collections From Non-Federal Sources E C U 2

Y N 2403 - + 4070 Anticipated Collections From Federal Sources E C U 2

Y N 2403 - + 4210 Anticipated Reimbursements and Other Income E C U 2

Y N 2403 - + 4215 Anticipated Expenditure Transfers from Trust Funds E C U 2

Y N 2403 - + 4310 Anticipated Recoveries of Prior-Year Obligations E C U 2

Y N 2403 - + 4450 Unapportioned Authority E U

Y N 2403 - + 4450 Unapportioned Authority E B/P E

Y N 2403 - + 4630 Funds Not Available for Commitment/Obligation E U

Y N 2403 - + 4650 Allotments - Expired Authority E E

2413 Expired unobligated balance: end of year

Y N 2413 - + 445000 Unapportioned Authority E B/P E

Y N 2413 - + 4650 Allotments - Expired Authority E E

Y N 2490 Unobligated balance, end of year

Y N 2500 Total budgetary resources

Y N 2501 Subject to apportionment

Y N 2501 - + 4060 Anticipated Collections From Non-Federal Sources E C A/B U 2

Y N 2501 - + 4070 Anticipated Collections From Federal Sources E C A/B U 2

Y N 2501 - + 4210 Anticipated Reimbursements and Other Income E C A/B U 2

Unapportioned

This line is calculated. Equals sum of the amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, and 2403.

This line is calculated. Equals sum of lines 2001 through 2403. This amount equals the amount on line 1910 of the Schedule of Budgetary Resources.

Exempt from apportionment

Memorandum (Non-Add) Entries:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 30 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N 2501 - + 4215 Anticipated Expenditure Transfers from Trust Funds E C A/B U 2

Y N 2501 - + 4310 Anticipated Recoveries of Prior-Year Obligations E C A/B U 2

Y N 2501 - + 4420 Unapportioned Authority - Pending Rescission E U

Y N 2501 - + 4430 Unapportioned Authority - OMB Deferral E U

Y N 2501 - + 4450 Unapportioned Authority E U

Y N 2501 - + 4450 Unapportioned Authority E B/P E

Y N 2501 - + 4510 Apportionments E U

Y N 2501 - + 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E U 2

Y N 2501 - + 4610 Allotments - Realized Resources E U

Y N 2501 - + 4630 Funds Not Available for Commitment/Obligation E A/B U

Y N 2501 - + 4650 Allotments - Expired Authority E A/B E

Y N 2501 - + 4700 Commitments - Programs Subject to Apportionment E U

Y N 2501 - + 4801 Undelivered Orders - Obligations, Unpaid E A/B X U/E 1

Y N 2501 + - 4801 Undelivered Orders - Obligations, Unpaid B A/B X U/E 1

Y N 2501 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E A/B X U/E 1

Y N 2501 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B A/B X U/E 1

Y N 2501 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E A/B X U/E

Y N 2501 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E A/B X U/E

Y N 2501 - + 4901 Delivered Orders - Obligations, Unpaid E A/B X U/E 1

Y N 2501 + - 4901 Delivered Orders - Obligations, Unpaid B A/B X U/E 1

Y N 2501 - + 4902 Delivered Orders - Obligations, Paid E A/B X U/E

Y N 2501 - + 4908 Authority Outlayed Not Yet Disbursed E A/B X U 1 1

Y N 2501 + - 4908 Authority Outlayed Not Yet Disbursed B A/B X U 1 1

Y N 2501 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E A/B X U/E

Y N 2501 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E A/B X U/E

Y N 2502 Exempt from apportionment

Y N 2502 - + 4060 Anticipated Collections From Non-Federal Sources E C E U 2

Y N 2502 - + 4070 Anticipated Collections From Federal Sources E C E U 2

Y N 2502 - + 4210 Anticipated Reimbursements and Other Income E C E U 2

Y N 2502 - + 4215 Anticipated Expenditure Transfers from Trust Funds E C E U 2

Y N 2502 - + 4310 Anticipated Recoveries of Prior-Year Obligations E C E U 2

Y N 2502 - + 4620 Unobligated Funds Exempt From Apportionment E U

Y N 2502 - + 4630 Funds Not Available for Commitment/Obligation E E U

Y N 2502 - + 4650 Allotments - Expired Authority E E E

Y N 2502 - + 4690 Anticipated Resources - Programs Exempt From Apportionment E U 2

Y N 2502 - + 4720 Commitments - Programs Exempt From Apportionment E U

Y N 2502 - + 4801 Undelivered Orders - Obligations, Unpaid E E X U/E 1

Y N 2502 + - 4801 Undelivered Orders - Obligations, Unpaid B E X U/E 1

Y N 2502 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E E X U/E 1

Y N 2502 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B E X U/E 1

Y N 2502 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E E X U/E

Y N 2502 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E E X U/E

Y N 2502 - + 4901 Delivered Orders - Obligations, Unpaid E E X U/E 1

Y N 2502 + - 4901 Delivered Orders - Obligations, Unpaid B E X U/E 1

Y N 2502 - + 4902 Delivered Orders - Obligations, Paid E E X U/E

Y N 2502 - + 4908 Authority Outlayed Not Yet Disbursed E E X U 1 1

Y N 2502 - + 4908 Authority Outlayed Not Yet Disbursed E E X U 4 N 1

Y N 2502 + - 4908 Authority Outlayed Not Yet Disbursed B E X U 1 1

Y N 2502 + - 4908 Authority Outlayed Not Yet Disbursed B E X U 4 N 1

Y N 2502 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E E X U/E

Y N 2502 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E E X U/E

Y N 2503 Direct unobligated balance, end of year

Y N 2503 - + 4060 Anticipated Collections From Non-Federal Sources E C D U 2

Y N 2503 - + 4070 Anticipated Collections From Federal Sources E C D U 2

Y N 2503 - + 4210 Anticipated Reimbursements and Other Income E C D U 2

Y N 2503 - + 4215 Anticipated Expenditure Transfers from Trust Funds E C D U 2

Y N 2503 - + 4310 Anticipated Recoveries of Prior-Year Obligations E C D U 2

Y N 2503 - + 4420 Unapportioned Authority - Pending Rescission E D U
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 31 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y N 2503 - + 4430 Unapportioned Authority - OMB Deferral E D U

Y N 2503 - + 4450 Unapportioned Authority E D U

Y N 2503 - + 4450 Unapportioned Authority E D B/P E

Y N 2503 - + 4510 Apportionments E D U

Y N 2503 - + 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E D U 2

Y N 2503 - + 4610 Allotments - Realized Resources E D U

Y N 2503 - + 4620 Unobligated Funds Exempt From Apportionment E D U

Y N 2503 - + 4630 Funds Not Available for Commitment/Obligation E D U

Y N 2503 - + 4650 Allotments - Expired Authority E D E

Y N 2503 - + 4690 Anticipated Resources - Programs Exempt From Apportionment E D U 2

Y N 2503 - + 4700 Commitments - Programs Subject to Apportionment E D U

Y N 2503 - + 4720 Commitments - Programs Exempt From Apportionment E D U

Y N 2504 Reimbursable unobligated balance, end of year

Y N 2504 - + 4060 Anticipated Collections From Non-Federal Sources E C R U 2

Y N 2504 - + 4070 Anticipated Collections From Federal Sources E C R U 2

Y N 2504 - + 4210 Anticipated Reimbursements and Other Income E C R U 2

Y N 2504 - + 4215 Anticipated Expenditure Transfers from Trust Funds E C R U 2

Y N 2504 - + 4310 Anticipated Recoveries of Prior-Year Obligations E C R U 2

Y N 2504 - + 4420 Unapportioned Authority - Pending Rescission E R U

Y N 2504 - + 4430 Unapportioned Authority - OMB Deferral E R U

Y N 2504 - + 4450 Unapportioned Authority E R U

Y N 2504 - + 4450 Unapportioned Authority E R B/P E

Y N 2504 - + 4510 Apportionments E R U

Y N 2504 - + 4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment E R U 2

Y N 2504 - + 4610 Allotments - Realized Resources E R U

Y N 2504 - + 4620 Unobligated Funds Exempt From Apportionment E R U

Y N 2504 - + 4630 Funds Not Available for Commitment/Obligation E R U

Y N 2504 - + 4650 Allotments - Expired Authority E R E

Y N 2504 - + 4690 Anticipated Resources - Programs Exempt From Apportionment E R U 2

Y N 2504 - + 4700 Commitments - Programs Subject to Apportionment E R U

Y N 2504 - + 4720 Commitments - Programs Exempt From Apportionment E R U

3000 Unpaid obligations, brought forward, October 1

Y Y 3000 - + 4801 Undelivered Orders - Obligations, Unpaid B X U/E U/E

Y Y 3000 - + 4901 Delivered Orders - Obligations, Unpaid B X U/E U/E

3001 Adjustment to unpaid obligations, brought forward, October 1 (+ or -)

Y Y 3001 - + 4801 Undelivered Orders - Obligations, Unpaid E B/P U/E U/E

Y Y 3001 - + 4831 Undelivered Orders - Obligations Transferred, Unpaid E B/P U/E U/E

Y Y 3001 - + 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E B/P U/E U/E

Y Y 3001 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E B/P U/E U/E

Y Y 3001 - + 4901 Delivered Orders - Obligations, Unpaid E B/P U/E U/E

Y Y 3001 - + 4931 Delivered Orders - Obligations Transferred, Unpaid E B/P U/E U/E

Y Y 3001 - + 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E B/P U/E U/E

Y Y 3001 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E B/P U/E U/E

3010 Obligations incurred, unexpired accounts

Y Y 3010 - + 4801 Undelivered Orders - Obligations, Unpaid E X U U 1

Y Y 3010 + - 4801 Undelivered Orders - Obligations, Unpaid B X U U 1

Y Y 3010 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E X U U 1

Y Y 3010 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X U U 1

Y Y 3010 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E X U U

Y Y 3010 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E X U U

Y Y 3010 - + 4901 Delivered Orders - Obligations, Unpaid E X U U 1

Y Y 3010 + - 4901 Delivered Orders - Obligations, Unpaid B X U U 1

Y Y 3010 - + 4902 Delivered Orders - Obligations, Paid E X U U

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 32 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 3010 - + 4908 Authority Outlayed Not Yet Disbursed E X U U 1 1

Y Y 3010 - + 4908 Authority Outlayed Not Yet Disbursed E X U U 4 N 1

Y Y 3010 + - 4908 Authority Outlayed Not Yet Disbursed B X U U 1 1

Y Y 3010 + - 4908 Authority Outlayed Not Yet Disbursed B X U U 4 N 1

Y Y 3010 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E X U U

Y Y 3010 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E X U U

3011 Obligations incurred, expired accounts

Y Y 3011 - + 4801 Undelivered Orders - Obligations, Unpaid E X E E 1

Y Y 3011 + - 4801 Undelivered Orders - Obligations, Unpaid B X E E 1

Y Y 3011 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E X E E 1

Y Y 3011 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X E E 1

Y Y 3011 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E X E E

Y Y 3011 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E X E E

Y Y 3011 - + 4901 Delivered Orders - Obligations, Unpaid E X E E 1

Y Y 3011 + - 4901 Delivered Orders - Obligations, Unpaid B X E E 1

Y Y 3011 - + 4902 Delivered Orders - Obligations, Paid E X E E

Y Y 3011 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E X E E

Y Y 3011 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E X E E

3020 Outlays (gross) (-)

Y Y 3020 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced E X U/E U/E 1

Y Y 3020 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced B X U/E U/E 1

Y Y 3020 + - 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E X U/E U/E

Y Y 3020 + - 4902 Delivered Orders - Obligations, Paid E X U/E U/E

Y Y 3020 + - 4908 Authority Outlayed Not Yet Disbursed E X U U 1 1

Y Y 3020 + - 4908 Authority Outlayed Not Yet Disbursed E X U U 4 N 1

Y Y 3020 - + 4908 Authority Outlayed Not Yet Disbursed B X U U 1 1

Y Y 3020 - + 4908 Authority Outlayed Not Yet Disbursed B X U U 4 N 1

Y Y 3020 + - 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E X U/E U/E

3030 Unpaid obligations transferred to other accounts (-)

Y Y 3030 - + 4831 Undelivered Orders - Obligations Transferred, Unpaid E D ## #### X U/E U/E

Y Y 3030 - + 4931 Delivered Orders - Obligations Transferred, Unpaid E D ## #### X U/E U/E

3031 Unpaid obligations transferred from other accounts

Y Y 3031 - + 4831 Undelivered Orders - Obligations Transferred, Unpaid E C ## #### X U/E U/E

Y Y 3031 - + 4931 Delivered Orders - Obligations Transferred, Unpaid E C ## #### X U/E U/E

3040 Recoveries of unpaid prior year obligations, unexpired accounts (-)

Y Y 3040 - + 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E X U U

Y Y 3040 - + 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E X U U

3041 Recoveries of unpaid prior year obligations, expired accounts (-)

Y Y 3041 - + 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E X E E

Y Y 3041 - + 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E X E E

3050 Unpaid obligations, end of year

Y Y 3050 - + 4801 Undelivered Orders - Obligations, Unpaid E U/E U/E

Y Y 3050 - + 4831 Undelivered Orders - Obligations Transferred, Unpaid E U/E U/E

Y Y 3050 - + 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E U/E U/E

Y Y 3050 - + 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E U/E U/E

Y Y 3050 - + 4901 Delivered Orders - Obligations, Unpaid E U/E U/E

Y Y 3050 - + 4931 Delivered Orders - Obligations Transferred, Unpaid E U/E U/E

Y Y 3050 - + 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E U/E U/E

Y Y 3050 - + 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E U/E U/E

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Obligated balance, end of year (net):

Uncollected payments:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 33 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 3060 - + 4221 Unfilled Customer Orders Without Advance B F/E X U/E U/E

Y Y 3060 - + 4225 Expenditure Transfers from Trust Funds - Receivable B X U/E U/E

Y Y 3060 - + 4251 Reimbursements and Other Income Earned - Receivable B F/E X U/E U/E

Y Y 3060 - + 4283 Interest Receivable From Treasury B X U/E U/E

Y Y 3060 - + 4285 Receivable From the Liquidating Fund B X U/E U/E

Y Y 3060 - + 4286 Receivable From the Financing Fund B X U/E U/E

Y Y 3060 - + 4287 Other Federal Receivables B X U/E U/E

3061 Adjustments to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -)

Y Y 3061 - + 4199 Transfer of Expired Expenditure Transfers - Receivable E B/P U/E U/E 7

Y Y 3061 - + 4221 Unfilled Customer Orders Without Advance E F/E B/P U/E U/E

Y Y 3061 - + 4225 Expenditure Transfers from Trust Funds - Receivable E B/P U/E U/E

Y Y 3061 - + 4230 Unfilled Customer Orders Without Advance - Transferred E F/E B/P U/E U/E

Y Y 3061 - + 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E B/P U/E U/E

Y Y 3061 - + 4233 Reimbursements and Other Income Earned - Receivable - Transferred E F/E B/P U/E U/E

Y Y 3061 - + 4234 Other Federal Receivables - Transferred E B/P U/E U/E

Y Y 3061 - + 4251 Reimbursements and Other Income Earned - Receivable E F/E B/P U/E U/E

Y Y 3061 - + 4283 Interest Receivable From Treasury E B/P U/E U/E

Y Y 3061 - + 4285 Receivable From the Liquidating Fund E B/P U/E U/E

Y Y 3061 - + 4286 Receivable From the Financing Fund E B/P U/E U/E

Y Y 3061 - + 4287 Other Federal Receivables E B/P U/E U/E

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Y Y 3070 - + 4221 Unfilled Customer Orders Without Advance E F/E X U U 1

Y Y 3070 + - 4221 Unfilled Customer Orders Without Advance B F/E X U U 1

Y Y 3070 - + 4225 Expenditure Transfers from Trust Funds - Receivable E X U U 1

Y Y 3070 + - 4225 Expenditure Transfers from Trust Funds - Receivable B X U U 1

Y Y 3070 - + 4251 Reimbursements and Other Income Earned - Receivable E F/E X U U 1

Y Y 3070 + - 4251 Reimbursements and Other Income Earned - Receivable B F/E X U U 1

Y Y 3070 - + 4283 Interest Receivable From Treasury E X U U 1

Y Y 3070 + - 4283 Interest Receivable From Treasury B X U U 1

Y Y 3070 - + 4285 Receivable From the Liquidating Fund E X U U 1

Y Y 3070 + - 4285 Receivable From the Liquidating Fund B X U U 1

Y Y 3070 - + 4286 Receivable From the Financing Fund E X U U 1

Y Y 3070 + - 4286 Receivable From the Financing Fund B X U U 1

Y Y 3070 - + 4287 Other Federal Receivables E X U U 1

Y Y 3070 + - 4287 Other Federal Receivables B X U U 1

3071 Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Y Y 3071 - + 4221 Unfilled Customer Orders Without Advance E F/E X E E 1

Y Y 3071 + - 4221 Unfilled Customer Orders Without Advance B F/E X E E 1

Y Y 3071 - + 4225 Expenditure Transfers from Trust Funds - Receivable E X E E 1

Y Y 3071 + - 4225 Expenditure Transfers from Trust Funds - Receivable B X E E 1

Y Y 3071 - + 4251 Reimbursements and Other Income Earned - Receivable E F/E X E E 1

Y Y 3071 + - 4251 Reimbursements and Other Income Earned - Receivable B F/E X E E 1

Y Y 3071 - + 4283 Interest Receivable From Treasury E X E E 1

Y Y 3071 + - 4283 Interest Receivable From Treasury B X E E 1

Y Y 3071 - + 4285 Receivable From the Liquidating Fund E X E E 1

Y Y 3071 + - 4285 Receivable From the Liquidating Fund B X E E 1

Y Y 3071 - + 4286 Receivable From the Financing Fund E X E E 1

Y Y 3071 + - 4286 Receivable From the Financing Fund B X E E 1

Y Y 3071 - + 4287 Other Federal Receivables E X E E 1

Y Y 3071 + - 4287 Other Federal Receivables B X E E 1

3080 Uncollected pymts, Fed sources transferred to other accounts

Y Y 3080 - + 4199 Transfer of Expired Expenditure Transfers - Receivable E C ## #### X U/E U/E 7

Y Y 3080 - + 4230 Unfilled Customer Orders Without Advance - Transferred E C ## #### F/E X U/E U/E

Y Y 3080 - + 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E C ## #### X U/E U/E

Y Y 3080 - + 4233 Reimbursements and Other Income Earned - Receivable - Transferred E C ## #### F/E X U/E U/E

Y Y 3080 - + 4234 Other Federal Receivables - Transferred E C ## #### X U/E U/E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 34 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

3081 Uncollected pymts, Fed sources transferred from other accounts (-)

Y Y 3081 - + 4199 Transfer of Expired Expenditure Transfers - Receivable E D ## #### X U/E U/E 7

Y Y 3081 - + 4230 Unfilled Customer Orders Without Advance - Transferred E D ## #### F/E X U/E U/E

Y Y 3081 - + 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D ## #### X U/E U/E

Y Y 3081 - + 4233 Reimbursements and Other Income Earned - Receivable - Transferred E D ## #### F/E X U/E U/E

Y Y 3081 - + 4234 Other Federal Receivables - Transferred E D ## #### X U/E U/E

3090 Uncollected pymts, Fed sources, end of year (-)

Y Y 3090 - + 4199 Transfer of Expired Expenditure Transfers - Receivable E U/E U/E 7

Y Y 3090 - + 4221 Unfilled Customer Orders Without Advance E F/E U/E U/E

Y Y 3090 - + 4225 Expenditure Transfers from Trust Funds - Receivable E U/E U/E

Y Y 3090 - + 4230 Unfilled Customer Orders Without Advance - Transferred E F/E U/E U/E

Y Y 3090 - + 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E U/E U/E

Y Y 3090 - + 4233 Reimbursements and Other Income Earned - Receivable - Transferred E F/E U/E U/E

Y Y 3090 - + 4234 Other Federal Receivables - Transferred E U/E U/E

Y Y 3090 - + 4251 Reimbursements and Other Income Earned - Receivable E F/E U/E U/E

Y Y 3090 - + 4283 Interest Receivable From Treasury E U/E U/E

Y Y 3090 - + 4285 Receivable From the Liquidating Fund E U/E U/E

Y Y 3090 - + 4286 Receivable From the Financing Fund E U/E U/E

Y Y 3090 - + 4287 Other Federal Receivables E U/E U/E

Y Y 3100 Obligated balance, start of year

Y Y 3200 Obligated balance, end of year

Y Y 4000 Budget authority, gross 

4010 Outlays from new discretionary authority

Y Y 4010 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E D NEW X U U 1

Y Y 4010 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B D NEW X U U 1

Y Y 4010 - + 4902 Delivered Orders - Obligations, Paid E D NEW X U U

Y Y 4010 - + 4908 Authority Outlayed Not Yet Disbursed E D NEW X U U 1 1

Y Y 4010 - + 4908 Authority Outlayed Not Yet Disbursed E D NEW X U U 4 N 1

Y Y 4010 + - 4908 Authority Outlayed Not Yet Disbursed B D NEW X U U 1 1

Y Y 4010 + - 4908 Authority Outlayed Not Yet Disbursed B D NEW X U U 4 N 1

4011 Outlays from discretionary balances

Y Y 4011 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E D BAL X U/E U/E 1

Y Y 4011 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B D BAL X U/E U/E 1

Y Y 4011 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced E D BAL X U/E U/E

Y Y 4011 - + 4902 Delivered Orders - Obligations, Paid E D BAL X U/E U/E

Y Y 4011 - + 4908 Authority Outlayed Not Yet Disbursed E D BAL X U U 1 1

Y Y 4011 - + 4908 Authority Outlayed Not Yet Disbursed E D BAL X U U 4 N 1

Y Y 4011 + - 4908 Authority Outlayed Not Yet Disbursed B D BAL X U U 1 1

Y Y 4011 + - 4908 Authority Outlayed Not Yet Disbursed B D BAL X U U 4 N 1

Y Y 4011 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D BAL X U/E U/E

Y Y 4020 Outlays, gross (total)

Gross budget authority and outlays:

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1152, 1170 through 1174, 1300 through 1330, 1500 through 1531, and 1700 through 1742 (SF 133). Lines 1100 through 1139, 1170 through 1174, 1300 through 1320, 1500 through 1522, and 1700 through 1728 (P&F)].

Discretionary:

This line is calculated. Equals sum of lines 4010 through 4011.

Memorandum (Non-Add) Entries:

This line is calculated. Equals the sum of lines 3000, 3001, 3060, and 3061. 

This line is calculated. Equals the sum of detailed lines 3000, 3001, 3010, 3011, 3020, 3030, 3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080, and 3081. Also equals the sum of lines 3050 and 3090.

BUDGET AUTHORITY AND OUTLAYS, NET
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 35 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

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End

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Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

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Ind.

Borrowing

Source

Dir.

Trans.

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PriorYear

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SF133

TAFS

Status

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TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

4030 Federal sources (-)

Y Y 4030 - + 4212 Liquidation of Deficiency - Offsetting Collections E D F X U/E U/E

Y Y 4030 - + 4222 Unfilled Customer Orders With Advance E D F X U/E U/E 1

Y Y 4030 + - 4222 Unfilled Customer Orders With Advance B D F X U/E U/E 1

Y Y 4030 - + 4252 Reimbursements and Other Income Earned - Collected E D F X U/E U/E

Y Y 4030 - + 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D F X U/E U/E

Y Y 4030 - + 4255 Expenditure Transfers from Trust Funds - Collected E D X U/E U/E

Y Y 4030 - + 4271 Actual Program Fund Subsidy Collected E D X U/E U/E

Y Y 4030 - + 4275 Actual Collections From Liquidating Fund E D X U/E U/E

Y Y 4030 - + 4276 Actual Collections From Financing Fund E D X U/E U/E

Y Y 4030 - + 4277 Other Actual Collections - Federal E D X U/E U/E

Y Y 4030 - + 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected E D F X U/E U/E

Y Y 4030 - + 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D F X U/E U/E

4031 Interest on Federal securities (-)

Y Y 4031 - + 4273 Interest Collected From Treasury E D X U U 1/3/4/8 N

Y Y 4031 - + 4273 Interest Collected From Treasury E D X U U 3/4 N

Y Y 4031 - + 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E D X U U 3/4/8

Y Y 4031 - + 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E D X U U 3/4 N

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 36 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

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Acct.

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Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

4033 Non-Federal sources (-)

Y Y 4033 - + 4212 Liquidation of Deficiency - Offsetting Collections E D X X U/E U/E

Y Y 4033 - + 4222 Unfilled Customer Orders With Advance E D X/E X U/E U/E 1

Y Y 4033 + - 4222 Unfilled Customer Orders With Advance B D X/E X U/E U/E 1

Y Y 4033 - + 4252 Reimbursements and Other Income Earned - Collected E D X/E X U/E U/E

Y Y 4033 - + 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D X/E X U/E U/E

Y Y 4033 - + 4261 Actual Collections of Business-Type Fees E D X U/E U/E

Y Y 4033 - + 4262 Actual Collections of Loan Principal E D X U/E U/E

Y Y 4033 - + 4263 Actual Collections of Loan Interest E D X U/E U/E

Y Y 4033 - + 4264 Actual Collections of Rent E D X U/E U/E

Y Y 4033 - + 4265 Actual Collections From Sale of Foreclosed Property E D X U/E U/E

Y Y 4033 - + 4266 Other Actual Business-Type Collections From Non-Federal Sources E D X U/E U/E

Y Y 4033 - + 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected E D X X U/E U/E

Y Y 4033 - + 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E D X/E X U/E U/E

4034 Offsetting governmental collections (from non-Federal sources) (-) 

Y Y 4034 - + 4212 Liquidation of Deficiency - Offsetting Collections E D E X U/E U/E

Y Y 4034 - + 4260 Actual Collections of "governmental-type" Fees E D X U/E U/E

Y Y 4034 - + 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E D X U/E U/E

Y Y 4040 Offsets against gross budget authority and outlays (total) (-)

Y Y 4050 Change in uncollected customer payments from Federal sources (unexpired accounts) (+ or -)

Y Y 4050 - + 4221 Unfilled Customer Orders Without Advance E D F/E X U U 1

Y Y 4050 + - 4221 Unfilled Customer Orders Without Advance B D F/E X U U 1

Y Y 4050 - + 4225 Expenditure Transfers from Trust Funds - Receivable E D X U U 1

Y Y 4050 + - 4225 Expenditure Transfers from Trust Funds - Receivable B D X U U 1

Y Y 4050 - + 4251 Reimbursements and Other Income Earned - Receivable E D F/E X U U 1

Y Y 4050 + - 4251 Reimbursements and Other Income Earned - Receivable B D F/E X U U 1

Y Y 4050 - + 4283 Interest Receivable From Treasury E D X U U 1

Y Y 4050 + - 4283 Interest Receivable From Treasury B D X U U 1

Y Y 4050 - + 4285 Receivable From the Liquidating Fund E D X U U 1

Y Y 4050 + - 4285 Receivable From the Liquidating Fund B D X U U 1

Y Y 4050 - + 4286 Receivable From the Financing Fund E D X U U 1

Y Y 4050 + - 4286 Receivable From the Financing Fund B D X U U 1

Y Y 4050 - + 4287 Other Federal Receivables E D X U U 1

Y Y 4050 + - 4287 Other Federal Receivables B D X U U 1

Y N 4051 Change in uncollected customer payments from Federal sources (expired accounts) (+ or -)

Y N 4051 - + 4221 Unfilled Customer Orders Without Advance E D F/E X E 1

Y N 4051 + - 4221 Unfilled Customer Orders Without Advance B D F/E X E 1

Y N 4051 - + 4225 Expenditure Transfers from Trust Funds - Receivable E D X E 1

Y N 4051 + - 4225 Expenditure Transfers from Trust Funds - Receivable B D X E 1

Y N 4051 - + 4251 Reimbursements and Other Income Earned - Receivable E D F/E X E 1

Y N 4051 + - 4251 Reimbursements and Other Income Earned - Receivable B D F/E X E 1

Y N 4051 - + 4283 Interest Receivable From Treasury E D X E 1

Y N 4051 + - 4283 Interest Receivable From Treasury B D X E 1

Y N 4051 - + 4285 Receivable From the Liquidating Fund E D X E 1

Y N 4051 + - 4285 Receivable From the Liquidating Fund B D X E 1

Y N 4051 - + 4286 Receivable From the Financing Fund E D X E 1

Y N 4051 + - 4286 Receivable From the Financing Fund B D X E 1

Y N 4051 - + 4287 Other Federal Receivables E D X E 1

Y N 4051 + - 4287 Other Federal Receivables B D X E 1

4052 Offsetting collections credited to expired accounts 

N Y 4052 + - 4212 Liquidation of Deficiency - Offsetting Collections E D X E

N Y 4052 + - 4222 Unfilled Customer Orders With Advance E D X E

Additional offsets against gross budget authority only:

This line is calculated. Equals the sum of lines 4030 through 4034.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 37 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

N Y 4052 - + 4222 Unfilled Customer Orders With Advance B D X E

N Y 4052 + - 4252 Reimbursements and Other Income Earned - Collected E D X E

N Y 4052 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D X E

N Y 4052 + - 4255 Expenditure Transfers from Trust Funds - Collected E D X E

N Y 4052 + - 4260 Actual Collections of "governmental-type" Fees E D X E

N Y 4052 + - 4261 Actual Collections of Business-Type Fees E D X E

N Y 4052 + - 4262 Actual Collections of Loan Principal E D X E

N Y 4052 + - 4263 Actual Collections of Loan Interest E D X E

N Y 4052 + - 4264 Actual Collections of Rent E D X E

N Y 4052 + - 4265 Actual Collections From Sale of Foreclosed Property E D X E

N Y 4052 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E D X E

N Y 4052 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E D X E

N Y 4052 + - 4271 Actual Program Fund Subsidy Collected E D X E

N Y 4052 + - 4275 Actual Collections From Liquidating Fund E D X E

N Y 4052 + - 4276 Actual Collections From Financing Fund E D X E

N Y 4052 + - 4277 Other Actual Collections - Federal E D X E

N Y 4052 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - 

Obligations, Refunds Collected E D X E

N Y 4052 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected E D X E

4053 Anticipated offsetting collections

Y N 4053 - + 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E S D U 2

Y N 4053 - + 4060 Anticipated Collections From Non-Federal Sources E D D U 2

Y N 4053 - + 4070 Anticipated Collections From Federal Sources E D D U 2

Y N 4053 - + 4160 Anticipated Transfers - Current-Year Authority E S D U 2

Y N 4053 - + 4210 Anticipated Reimbursements and Other Income E D D U 2

Y N 4053 - + 4215 Anticipated Expenditure Transfers from Trust Funds E D D U 2

Y Y 4060 Additional offsets against budget authority only (total)

Y Y 4070 Budget authority, net (discretionary)

Y Y 4080 Outlays, net (discretionary)

Y Y 4090 Budget authority, gross 

4100 Outlays from new mandatory authority

Y Y 4100 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E M NEW X U U N 1

Y Y 4100 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B M NEW X U U N 1

Y Y 4100 - + 4902 Delivered Orders - Obligations, Paid E M NEW X U U N

Y Y 4100 - + 4908 Authority Outlayed Not Yet Disbursed E M NEW X U U 1 1

Y Y 4100 - + 4908 Authority Outlayed Not Yet Disbursed E M NEW X U U 4 N 1

Y Y 4100 + - 4908 Authority Outlayed Not Yet Disbursed B M NEW X U U 1 1

Y Y 4100 + - 4908 Authority Outlayed Not Yet Disbursed B M NEW X U U 4 N 1

Y Y 4101 Outlays from mandatory balances

Y Y 4101 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E M BAL X U/E U/E N 1

Y Y 4101 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B M BAL X U/E U/E N 1

Y Y 4101 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E M BAL X U/E U/E N

Y Y 4101 - + 4902 Delivered Orders - Obligations, Paid E M BAL X U/E U/E N

Y Y 4101 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E M BAL X U/E U/E N

Gross budget authority and outlays:

This line is calculated. Equals sum of lines 4050, 4051 and 4053 (SF 133); and lines 4050 and 4052 (P&F).

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on lines 4030 through 4034 and on lines 4050, 4051 and 4053 (SF 133). Line 4000 plus the amounts on lines 4030 through 4034 and on lines 4050 and 4052 (P&F).

This line is calculated. Equals lines 4010 through 4011 plus the amounts on lines 4030 through 4034.

Mandatory:

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1252, 1270 through 1273, 1400 through 1430, 1600 through 1631, and 1800 through 1842 (SF 133). Lines 1200 through 1239, 1270 through 1273, 1400 through 1420, 1600 through 1622, and 1800 through 1827 (P&F)].
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 38 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

Y Y 4110 Outlays, gross (total)

Y Y 4110 - + 4802 Undelivered Orders - Obligations, Prepaid/Advanced E M X U/E U/E 1

Y Y 4110 + - 4802 Undelivered Orders - Obligations, Prepaid/Advanced B M X U/E U/E 1

Y Y 4110 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E M BAL X U/E U/E N

Y Y 4110 - + 4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced E M X U/E U/E 3/4 D/G

Y Y 4110 - + 4902 Delivered Orders - Obligations, Paid E M X U/E U/E

Y Y 4110 - + 4908 Authority Outlayed Not Yet Disbursed E M NEW X U U 1 1

Y Y 4110 - + 4908 Authority Outlayed Not Yet Disbursed E M NEW X U U 4 N 1

Y Y 4110 + - 4908 Authority Outlayed Not Yet Disbursed B M NEW X U U 1 1

Y Y 4110 + - 4908 Authority Outlayed Not Yet Disbursed B M NEW X U U 4 N 1

Y Y 4110 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E M BAL X U/E U/E N

Y Y 4110 - + 4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E M X U/E U/E 3/4 D/G

4120 Federal sources (-)

Y Y 4120 - + 4212 Liquidation of Deficiency - Offsetting Collections E M F X U/E U/E

Y Y 4120 - + 4222 Unfilled Customer Orders With Advance E M F X U/E U/E 1

Y Y 4120 + - 4222 Unfilled Customer Orders With Advance B M F X U/E U/E 1

Y Y 4120 - + 4252 Reimbursements and Other Income Earned - Collected E M F X U/E U/E

Y Y 4120 - + 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E M F X U/E U/E

Y Y 4120 - + 4255 Expenditure Transfers from Trust Funds - Collected E M X U/E U/E

Y Y 4120 - + 4271 Actual Program Fund Subsidy Collected E M X U/E U/E

Y Y 4120 - + 4275 Actual Collections From Liquidating Fund E M X U/E U/E

Y Y 4120 - + 4276 Actual Collections From Financing Fund E M X U/E U/E

Y Y 4120 - + 4277 Other Actual Collections - Federal E M X U/E U/E

Y Y 4120 - + 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E M F X U/E U/E

Y Y 4120 - + 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E M F X U/E U/E

4121 Interest on Federal securities (-)

Y Y 4121 - + 4273 Interest Collected From Treasury E M X U U 1/8

Y Y 4121 - + 4273 Interest Collected From Treasury E M X U U 1/3/4/8 N

Y Y 4121 - + 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E M X U U 3/4 N

Y Y 4121 - + 4290 Amortization of - Investments in U.S. Treasury Zero Coupon Bonds E M X U U 8

4122 Interest on uninvested funds (-) 

Y Y 4122 - + 4273 Interest Collected From Treasury E M X U U 3/4 D/G

4123 Non-Federal sources (-)

Y Y 4123 - + 4212 Liquidation of Deficiency - Offsetting Collections E M X X U/E U/E

Y Y 4123 - + 4222 Unfilled Customer Orders With Advance E M X/E X U/E U/E 1

Y Y 4123 + - 4222 Unfilled Customer Orders With Advance B M X/E X U/E U/E 1

Y Y 4123 - + 4252 Reimbursements and Other Income Earned - Collected E M X/E X U/E U/E

Y Y 4123 - + 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E M X/E X U/E U/E

Y Y 4123 - + 4261 Actual Collections of Business-Type Fees E M X U/E U/E

Y Y 4123 - + 4262 Actual Collections of Loan Principal E M X U/E U/E

Y Y 4123 - + 4263 Actual Collections of Loan Interest E M X U/E U/E

Y Y 4123 - + 4264 Actual Collections of Rent E M X U/E U/E

Y Y 4123 - + 4265 Actual Collections From Sale of Foreclosed Property E M X U/E U/E

Y Y 4123 - + 4266 Other Actual Business-Type Collections From Non-Federal Sources E M X U/E U/E

Y Y 4123 - + 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E M X X U/E U/E

Y Y 4123 - + 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E M X/E X U/E U/E

4124 Offsetting governmental collections (from non-Federal sources) (-) 

Y Y 4124 - + 4212 Liquidation of Deficiency - Offsetting Collections E M E X U/E U/E

Y Y 4124 - + 4260 Actual Collections of "governmental-type" Fees E M X U/E U/E

Y Y 4124 - + 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E M X U/E U/E

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 39 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

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

4140 Change in uncollected customer payments from Federal sources (unexpired accounts) (+ or -)

Y Y 4140 - + 4221 Unfilled Customer Orders Without Advance E M F/E X U U 1

Y Y 4140 + - 4221 Unfilled Customer Orders Without Advance B M F/E X U U 1

Y Y 4140 - + 4225 Expenditure Transfers from Trust Funds - Receivable E M X U U 1

Y Y 4140 + - 4225 Expenditure Transfers from Trust Funds - Receivable B M X U U 1

Y Y 4140 - + 4251 Reimbursements and Other Income Earned - Receivable E M F/E X U U 1

Y Y 4140 + - 4251 Reimbursements and Other Income Earned - Receivable B M F/E X U U 1

Y Y 4140 - + 4283 Interest Receivable From Treasury E M X U U 1

Y Y 4140 + - 4283 Interest Receivable From Treasury B M X U U 1

Y Y 4140 - + 4285 Receivable From the Liquidating Fund E M X U U 1

Y Y 4140 + - 4285 Receivable From the Liquidating Fund B M X U U 1

Y Y 4140 - + 4286 Receivable From the Financing Fund E M X U U 1

Y Y 4140 + - 4286 Receivable From the Financing Fund B M X U U 1

Y Y 4140 - + 4287 Other Federal Receivables E M X U U 1

Y Y 4140 + - 4287 Other Federal Receivables B M X U U 1

4141 Change in uncollected customer payments from Federal sources (expired accounts) (+ or -)

Y N 4141 - + 4221 Unfilled Customer Orders Without Advance E M F/E X E 1

Y N 4141 + - 4221 Unfilled Customer Orders Without Advance B M F/E X E 1

Y N 4141 - + 4225 Expenditure Transfers from Trust Funds - Receivable E M X E 1

Y N 4141 + - 4225 Expenditure Transfers from Trust Funds - Receivable B M X E 1

Y N 4141 - + 4251 Reimbursements and Other Income Earned - Receivable E M F/E X E 1

Y N 4141 + - 4251 Reimbursements and Other Income Earned - Receivable B M F/E X E 1

Y N 4141 - + 4283 Interest Receivable From Treasury E M X E 1

Y N 4141 + - 4283 Interest Receivable From Treasury B M X E 1

Y N 4141 - + 4285 Receivable From the Liquidating Fund E M X E 1

Y N 4141 + - 4285 Receivable From the Liquidating Fund B M X E 1

Y N 4141 - + 4286 Receivable From the Financing Fund E M X E 1

Y N 4141 + - 4286 Receivable From the Financing Fund B M X E 1

Y N 4141 - + 4287 Other Federal Receivables E M X E 1

Y N 4141 + - 4287 Other Federal Receivables B M X E 1

4142 Offsetting collections credited to expired accounts 

N Y 4142 + - 4212 Liquidation of Deficiency - Offsetting Collections E M X E

N Y 4142 + - 4222 Unfilled Customer Orders With Advance E M X E 1

N Y 4142 - + 4222 Unfilled Customer Orders With Advance B M X E 1

N Y 4142 + - 4252 Reimbursements and Other Income Earned - Collected E M X E

N Y 4142 + - 4253 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E M X E

N Y 4142 + - 4255 Expenditure Transfers from Trust Funds - Collected E M X E

N Y 4142 + - 4260 Actual Collections of "governmental-type" Fees E M X E

N Y 4142 + - 4261 Actual Collections of Business-Type Fees E M X E

N Y 4142 + - 4262 Actual Collections of Loan Principal E M X E

N Y 4142 + - 4263 Actual Collections of Loan Interest E M X E

N Y 4142 + - 4264 Actual Collections of Rent E M X E

N Y 4142 + - 4265 Actual Collections From Sale of Foreclosed Property E M X E

N Y 4142 + - 4266 Other Actual Business-Type Collections From Non-Federal Sources E M X E

N Y 4142 + - 4267 Other Actual "governmental-type" Collections From Non-Federal Sources E M X E

N Y 4142 + - 4271 Actual Program Fund Subsidy Collected E M X E

N Y 4142 + - 4275 Actual Collections From Liquidating Fund E M X E

N Y 4142 + - 4276 Actual Collections From Financing Fund E M X E

N Y 4142 + - 4277 Other Actual Collections - Federal E M X E

N Y 4142 + - 4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected

E M X E

N Y 4142 + - 4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected E M X E

Additional offsets against gross budget authority only:

This line is calculated. Equals the sum of lines 4120 through 4124.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 40 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

4143 Anticipated offsetting collections 

Y N 4143 - + 4047 Anticipated Transfers to the General Fund of the Treasury - Current-Year Authority E S M U 2

Y N 4143 - + 4060 Anticipated Collections From Non-Federal Sources E D M U 2

Y N 4143 - + 4070 Anticipated Collections From Federal Sources E D M U 2

Y N 4143 - + 4160 Anticipated Transfers - Current-Year Authority E S M U 2

Y N 4143 - + 4210 Anticipated Reimbursements and Other Income E D M U 2

Y N 4143 - + 4215 Anticipated Expenditure Transfers from Trust Funds E D M U 2

Y Y 4150 Additional offsets against budget authority only (total)

Y Y 4160 Budget authority, net (mandatory)

Y Y 4170 Outlays, net (mandatory)

Y Y 4180 Budget authority, net (discretionary and mandatory)

Y Y 4190 Outlays, net (discretionary and mandatory)

N Y

5000 Total investments, start of year: Federal securities: Par value

N Y 5000 + - 1610 Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt B U

N Y 5000 + - 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities B F U

N Y 5000 + - 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt B U

5001 Total investments, end of year: Federal securities: Par value

N Y 5001 + - 1610 Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt E U

N Y 5001 + - 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities E F U

N Y 5001 + - 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt E U

5010 Total investments, start of year: non-Federal securities: Market value

N Y 5010 + - 1205 Foreign Currency Denominated Equivalent Assets B U 3 N

N Y 5010 + - 1209 Uninvested Foreign Currency B U 3 N

N Y 5010 + - 1618 Market Adjustment - Investments B X/E U

N Y 5010 + - 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities B X/E U

N Y 5010 + - 1621 Discount on Securities Other Than the Bureau of the Public Debt Securities B X/E U

N Y 5010 + - 1622 Premium on Securities Other Than the Bureau of Public Debt Securities B X/E U

N Y 5010 + - 1670 Foreign Investments B U 3 N

N Y 5010 + - 1671 Discount on Foreign Investments B U 3 N

N Y 5010 + - 1672 Premium on Foreign Investments B U 3 N

N Y 5010 + - 1679 Foreign Exchange Rate Revalue Adjustments - Investments B U 3 N

5011 Total investments, end of year: non-Federal securities: Market value

N Y 5011 + - 1205 Foreign Currency Denominated Equivalent Assets E U 3 N

N Y 5011 + - 1209 Uninvested Foreign Currency E U 3 N

N Y 5011 + - 1618 Market Adjustment - Investments E X/E U

N Y 5011 + - 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities E X/E U

N Y 5011 + - 1621 Discount on Securities Other Than the Bureau of the Public Debt Securities E X/E U

N Y 5011 + - 1622 Premium on Securities Other Than the Bureau of Public Debt Securities E X/E U

N Y 5011 + - 1670 Foreign Investments E U 3 N

N Y 5011 + - 1671 Discount on Foreign Investments E U 3 N

N Y 5011 + - 1672 Premium on Foreign Investments E U 3 N

Investments in Federal securities:

This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on lines 4120 through 4124 and on lines 4140, 4141 and 4143 (SF 133). Line 4090 plus the amounts on lines 4120 through 4124 and on lines 4140 and 4142 (P&F).

This line is calculated. Equals line 4110 plus the amounts on lines 4120 through 4124.

Budget authority and outlays, net (total)

This line is calculated. Equals sum of lines 4070 and 4160.

This line is calculated. Equals sum of lines 4080 and 4170. 

This line is calculated. Equals sum of lines 4140, 4141, and 4143 (SF 133); and lines 4140 and 4142 (P&F)..

Investments in non-Federal securities:

MEMORANDUM (NON-ADD) ENTRIES
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 41 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

N Y 5011 + - 1679 Foreign Exchange Rate Revalue Adjustments - Investments E U 3 N

N Y 5050 Unobligated balance, start of year: Contract authority

N Y 5051 Unobligated balance, end of year: Contract authority

N Y 5052 Obligated balance, start of year: Contract authority

N Y 5053 Obligated balance, end of year: Contract authority

N Y 5054 Fund balance in excess of liquidating requirements, start of year: Contract authority

N Y 5055 Fund balance in excess of liquidating requirements, end of year: Contract authority

N Y 5061 Limitation on obligations (Transportation trust funds)

5080 Outstanding debt, SOY (-)

N Y 5080 + - 2510 Principal Payable to the Bureau of the Public Debt B U 2/7

N Y 5080 + - 2590 Other Debt B U 2/7

5081 Outstanding debt, EOY (-)

N Y 5081 + - 2510 Principal Payable to the Bureau of the Public Debt E U 2/7

N Y 5081 + - 2590 Other Debt E U 2/7

5082 Borrowing (-)

N Y 5082 - + 4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In E B SEQ/XXX U 2/7

N Y 5082 + - 4145 Borrowing Authority Converted to Cash E U 2/7

5090 Unavailable balance, SOY: Offsetting collections

N Y 5090 - + 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E P U 1/3/4

N Y

5090 - + 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation

E P U 3/4 N

N Y 5090 - + 4382 Temporary Reduction - New Budget Authority

E S P

AB3/AB4/AB5/SQ1/ATB/OTR/

SEQ U 1/8

N Y 5090 - + 4382 Temporary Reduction - New Budget Authority E S P SQ1/OTR/SEQ U 3/4/8 N

N Y 5090 - + 4382 Temporary Reduction - New Budget Authority E S P SQ1SEQ U 7

N Y 5090 - + 4383 Temporary Reduction - Prior-Year Balances E S P SQ1/OTR/SEQ U 1/3/4/8

N Y 5090 - + 4383 Temporary Reduction - Prior-Year Balances E S P OTR/SEQ U 3/4 N

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S X ATB/OTR/SQ1/SEQ U/E 1

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P ATB/OTR/SQ1/SEQ U/E 1

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S X SQ1/OTR/SEQ U/E 3/4/8 N

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P SQ1/OTR/SEQ U/E 3/4/8 N

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S X SQ1SEQ U/E 7

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P SQ1SEQ U/E 7

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B S X OTR/SEQ U/E 8

N Y 5090 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P OTR/SEQ U/E 8

N Y 5090 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B X U/E 1

N Y 5090 - + 4398 Offsetting Collections Temporarily Precluded From Obligation E B/P U/E 1

N Y 5090 - + 4398 Offsetting Collections Temporarily Precluded From Obligation B X U 1/3/4 N

N Y 5090 - + 4398 Offsetting Collections Temporarily Precluded From Obligation E B/P U 1/3/4 N

Contract authority:

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

This line is not required to be supported by the USSGL.

Outstanding debt:

Unavailable unobligated balances:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 42 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

5091 Unavailable balance, EOY: Offsetting collections

N Y 5091 - + 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E P/X U/E 1

N Y 5091 - + 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E P/X U 3/4 N

N Y 5091 - + 4382 Temporary Reduction - New Budget Authority

E S P/X

AB3/AB4/AB5/SQ1/ATB/OTR/

SEQ U 1/8

N Y 5091 - + 4382 Temporary Reduction - New Budget Authority E S P/X SQ1/OTR/SEQ U 3/4/8 N

N Y 5091 - + 4382 Temporary Reduction - New Budget Authority E S P/X SQ1SEQ U 7

N Y 5091 - + 4383 Temporary Reduction - Prior-Year Balances E S P/X SQ1/OTR/SEQ U 1/8

N Y 5091 - + 4383 Temporary Reduction - Prior-Year Balances E S P/X SQ1/OTR/SEQ U 3/4 N

N Y 5091 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P/X ATB/SQ1/ATB/OTR/SEQ U/E 1

N Y 5091 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P/X SQ1/OTR/SEQ U/E 3/4 N

N Y 5091 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P/X SQ1SEQ U/E 7

N Y 5091 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E S P/X SQ1/OTR/SEQ U/E 8

N Y 5091 - + 4398 Offsetting Collections Temporarily Precluded From Obligation E B/P/X U/E 1/3/4

N Y 5091 - + 4398 Offsetting Collections Temporarily Precluded From Obligation E B/P/X U 1/3/4 N

5092 Unavailable balance, SOY: Appropriations

N Y 5092 - + 4382 Temporary Reduction - New Budget Authority E P P SQ1SEQ U 3/4 N

N Y 5092 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B P X SQ1SEQ U/E 3/4 N

N Y 5092 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E P P SQ1SEQ U/E 3/4 N

5093 Unavailable balance, EOY, Appropriations

N Y 5093 - + 4382 Temporary Reduction - New Budget Authority E P P/X SQ1SEQ U 3/4 N

N Y 5093 - + 4382 Temporary Reduction - New Budget Authority E P P SQ1 U 3/4 N

N Y 5093 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E P P/X SQ1SEQ U/E 3/4 N

N Y 5093 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E P P SQ1 U/E 3/4 N

5094 Unavailable balance, SOY: Contract authority 

N Y 5094 - + 4382 Temporary Reduction - New Budget Authority E C P SQ1SEQ U 2/7

N Y 5094 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B C X SQ1SEQ U 2/7

N Y 5094 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P SQ1SEQ U 2/7

5095 Unavailable balance, EOY: Contract authority 

N Y 5095 - + 4382 Temporary Reduction - New Budget Authority E C X SQ1SEQ U 2/7

N Y 5095 - + 4382 Temporary Reduction - New Budget Authority E C P SQ1SEQ U 2/7

N Y 5095 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E C X SQ1SEQ U 2/7

N Y 5095 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P SQ1SEQ U 2/7

5096 Unavailable balance, SOY: Borrowing authority 

N Y 5096 - + 4382 Temporary Reduction - New Budget Authority E B P SQ1SEQ U 2/3/4/7

N Y 5096 - + 4382 Temporary Reduction - New Budget Authority E B P SEQ U 3/4 N

N Y 5096 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B B X SQ1SEQ U/E 2/3/4/7

N Y 5096 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation B B X SEQ U/E 3/4 N

N Y 5096 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P SQ1SEQ U/E 2/3/4/7

N Y 5096 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P SEQ U/E 3/4 N

5097 Unavailable balance, EOY, Borrowing authority 

N Y 5097 - + 4382 Temporary Reduction - New Budget Authority E B P/X SQ1SEQ U 2/3/4/7

N Y 5097 - + 4382 Temporary Reduction - New Budget Authority E B P/X SQ1SEQ U 2/3/4/7 N

N Y 5097 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P/X SQ1SEQ U/E 2/3/4/7

N Y 5097 - + 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P/X SQ1SEQ U/E 2/3/4/7 N

N Y 5100 Transferred to other accounts (-)

Discretionary mandated transfers:

This line is not required to be supported by the USSGL.

Should also equal line 5090 minus the sum of lines 1702, 1723, 1725, 1802, 1823, and 1824.

Should also equal line 5092 minus the sum of lines 1102, 1132, 1203, and 1232 for revolving funds only.

Should also equal line 5094 minus the sum of lines 1603 and 1621.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 43 IRC Handout April 22, 2014

SF 

133/ 

P&F 

Line 

No.

Debit

Funct.

Ind.

Credit

Funct.

Ind.

USSGL

Account

USSGL Account Title

Begin/

End

Debit/

Credit

Reimb.

Flag

Apport.

Categ.

Apport.

Cat.B

Program

Rpt.Cat.

Auth

Type

Adv.

Flag

Avail.

Time

BEA

Cat.

Ind.

Borrowing

Source

Dir.

Trans.

Agy.

Dir.

Trans.

Acct.

Trans.

Partner

Year

of

BA

PriorYear

Adj. Reduction Type

SF133

TAFS

Status

P&F

TAFS

Status

Expiration

Flag

Fund

Type

Fin.

Acct.

Ind.

Addl.

Info

TAFS Attributes

SF 133: Report on Budget Execution and Budgetary Resources

 Schedule P: Program and Financing (P&F), Prior Year Actual Column

USSGL Crosswalks for Fiscal 2014 Reporting:

USSGL Account Attributes for FACTS II

Applicabilit

y to

 SF133 

P&F

N Y 5101 Transferred from other accounts (+)

Y Y 7000 Unfunded deficiency, start of year (-)

Y Y 7010 New deficiency (-)

Y Y 7011 Appropriations available expressly to liquidate deficiencies

Y Y 7012 Available budgetary resources used to liquidate deficiencies

Y Y 7020 Unfunded deficiency, end of year (-)

This line is not required to be supported by the USSGL.

UNFUNDED DEFICIENCIES

Change in deficiency during the year:

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is not required to be supported by the USSGL at this time, but will be required in the future.

This line is not required to be supported by the USSGL at this time, but will be required in the future.
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

T/L S2 14-01 Draft V - 38 IRC Handout April 22, 2014

FOOTNOTES AND ADDITIONAL INFORMATION:

ADDITIONAL INFORMATION

- For a description of USSGL attributes, see the "FACTS II - Attribute Definition Report."

FOOTNOTES

1/ When the SF 133/P&F line numbers use both a beginning (B) and ending (E) balance for the same USSGL account, the beginning balance is subtracted from the ending balance in FACTS II.

2/ Anticipated amounts should be zero for the yearend preclosing trial balance.

3/ The total of the specified balances in the USSGL accounts for this line should equal the beginning balances of USSGL accounts 4450, 4650, and 4620.

4/ Refer to OMB Circular No. A-11 for detailed information on reporting Apport. Cat. B information.