Page 1 of 25

 

August 2018

PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION 

EFFECTIVE FISCAL YEAR 2019

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Page 2 of 25

 

August 2018

Version Number Date Description of Change Effective

USSGL TFM

Effective 

Date

1.0 2002 Original Version

2.0 09/2018 Updated case study (account numbers and titles, Transaction 

Codes, crosswalks) in accordance with T/L S2-18-08 and 

revised the Introduction.

18-08 FY2019
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 3 of 25

 August 2018

Introduction

General Fund appropriations are derived from the General Fund of the U.S. Government (General Fund) as specified in an 

Appropriations Act or Authorization Act (i.e. Mandatory Appropriation) and are posted to a Treasury Appropriation Symbol (TAS) by 

a Treasury warrant. Similarly, a General Fund of the U.S. Government appropriation can be reduced by a Treasury warrant. For 

reductions against a General Fund Appropriation, the transactions are classified as permanent because the amount is returned to the 

General Fund of the U.S. Treasury whereas a temporary reduction is not returned to the General Fund of the U.S. Treasury.

The following two USSGL accounts are highlighted in this scenario.

• 439200 Permanent Reduction - New Budget Authority

• 439300 Permanent Reduction - Prior-Year Balances

Rescissions and cancellations of the General Fund appropriations are considered to be permanent reductions unless the legislation 

clearly indicates that the reduction is temporary. Permanent reductions of General Fund appropriations revert back to the General 

Fund of the U.S. Government. Reductions of contract authority and borrowing authority are also usually permanent. (OMB Circular 

No. A-11 Section 20). Permanent reductions are recorded on distinct SF 133 and Budget Schedule P line numbers (OMB Circular No.

A-11 Appendix F). For more information on how to record a reduction, please see OMB Circular No. A-11.

This scenario captures permanent reductions of the General Fund appropriations. For report presentation purposes, the fund in this 

scenario is considered discretionary and does not expire at the end of year 1 or 2. In year 1, USSGL account 439200, “Permanent 

Reduction – New Budget Authority” is used to reflect a reduction of new budget authority provided to a general fund appropriation. 

Similarly, a reduction of prior-year balances derived from a general fund appropriation is reflected in USSGL account 439300, 

“Permanent Reduction – Prior-Year Balances” in year 2.
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 4 of 25

 August 2018

Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary

411900 Other Appropriations Realized

420100 Total Actual Resources - Collected

439200 Permanent Reduction – New Budget Authority

439300 Permanent Reduction – Prior-Year Balances

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments - Realized Resources

Proprietary

101000 Fund Balance With Treasury

299100 Other Liabilities - Reductions

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations – Appropriations Received 

310600 Unexpended Appropriations - Adjustments

*For USSGL Account Definitions, please refer to the USSGL Treasury Financial Manual Supplement, Section II, Accounts and Definitions

A beginning Trial Balance is not used in this scenario.
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 5 of 25

 August 2018

Year 1

Illustrative Transactions

1-1 To record a General Fund appropriation, as reflected in an Appropriations Act. Treasury processes a warrant.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned Authority 

Proprietary Entry

101000 (G) Fund Balance With Treasury 

 310100 (G) Unexpended Appropriations – Appropriations Received

6,000

6,000

 6,000

6,000

 

A104

 

1-2 To record a permanent reduction of new budget authority derived from the General Fund of the U.S. Government.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 439200 Permanent Reduction – New Budget Authority 

Proprietary Entry

310600 (G) Unexpended Appropriations – Adjustments (RC 41) 

 299100 Other Liabilities - Reductions

500

500

 500

500

 

A132 
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 6 of 25

 August 2018

1-3 To record the withdrawal of funds for the permanent reduction of the unexpended appropriation. Treasury processes a warrant 

returning fund balance to the General Fund of the U.S. Government.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

None

Proprietary Entry

299100 Other Liabilities – Reductions

 101000 Fund Balance with Treasury

 500

 

 500

 

 A141 

 

1-4 To record approved SF-132 apportionment and subsequent allotment of $5,500.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

5,500

 5,500

 5,500

 5,500

A116

 

 A120
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 7 of 25

 

August 2018

Pre-closing Trial Balances

Discretionary General or Revolving Fund TAFS Debit Credit

Accounts

Budgetary

411900 Other Appropriations Realized 6,000

439200 Permanent Reduction – New Budget Authority 500

445000 Unapportioned Authority -

451000 Apportionments -

461000 Allotments – Realized Resources - 5,500

TOTAL 6,000 6,000

Proprietary

101000 (G) Fund Balance With Treasury 5,500

310100 (G) Unexpended Appropriations – Appropriations Received - 6,000

310600 (G) Unexpended Appropriations – Adjustments 500 -

TOTAL 6,000 6,000
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 8 of 25

 August 2018

Year 1 Closing Entries

1-4 To record consolidation of actual net-funded resources and reductions for withdrawn funds and to record the closing of fiscal year 

activity to unexpended appropriations.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

420100 Total Actual Resources – Collected

439200 Permanent Reduction – New Budget Authority

 411900 Other Appropriations Realized 

Proprietary Entry

310100 (G) Unexpended Appropriations – Appropriations Received 

 310000 Unexpended Appropriations – Cumulative

 310600 (G) Unexpended Appropriations – Adjustments 

 5,500

 500

 

 6,000

 6,000

 

 5,500

 500

 

 F302

 F342

1-5 To record closing of unobligated balances to unapportioned authority for unexpired multi-year and no-year funds.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

461000 Allotments- Realized Resources

 445000 Unapportioned Authority

Proprietary Entry

None

 5,500

 

 

 5,500 F308
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 9 of 25

 

August 2018

Post-closing Trial Balances

Debit Credit

Accounts

Budgetary

420100 Total Actual Resources – Collected 5,500

445000 Unapportioned Authority 5,500

TOTAL 5,500 5,500

Proprietary

101000 (G) Fund Balance With Treasury 5,500

310000 Unexpended Appropriations - Cumulative 5,500

TOTAL 5,500 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 10 of 25

 

August 2018

BALANCE SHEET

Assets (Note 2):

Intragovernmental:

1. Fund Balance with Treasury (Note 3) (101000E) 5,500

6. Total Intragovernmental (calc.) 5,500

15. Total assets (calc.) 5,500

Liabilities:

28. Total Liabilities (calc.) -

Net Position:

30. Unexpended Appropriations – Funds from Dedicated Collections (Combined or Consolidated Totals) 

(310100E, 301600E)

5,500

34. Total Net Position – Funds from Dedicated Collections (Combined or Consolidated Totals) (Note 21) 

(calc.)

5,500

36. Total Net Position (calc.) 5,500

37. Total liabilities and net position (calc.) 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 11 of 25

 August 2018

STATEMENT OF CHANGES IN NET POSITION 

Unexpended Appropriations:

1. Beginning Balance (310000E)

2. Adjustments (+ or -) -

3. Beginning balance, as adjusted (calc. 1 through 2B)

Budgetary Financing Sources:

4. Appropriations received (310100E) 6,000

6. Other Adjustments (+ or -) (310600E) (500)

8. Total Budgetary Financing Sources ( calc. 4 through 7) 5,500

9. Total Unexpended Appropriations ( calc. 3 + 8) 5,500

27. Net Position (calc. 9 + 26) 5,500

STATEMENT OF BUDGETARY RESOURCES

Budgetary Resources:

1290 Appropriations (discretionary and mandatory) (411900E, 439200E) 5,500

1910 Total budgetary resources (calc.) 5,500

Status of Budgetary Resources:

Unobligated balance, end of year:

2204 Apportioned, unexpired accounts (461000E) 5,500

2412 Unexpired unobligated balance, end of year ( calc. 2204 + 2304 and 2404) 5.500

2490 Unobligated balance, end of year (total) (calc. 2204 + 2304 +2404 and 2413. Also equal 2412 and 2413) 5,500

2500 Total budgetary resources (calc. 2190 and 2490) 5,500 
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 12 of 25

 August 2018

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

FINANCING SCHEDULE 

(SCHEDULE P)

BUDGETARY RESOURCES SF 133 Schedule P

Budgetary authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) 6,000 6,000

1130 Appropriations permanently reduced (439200E) (500) (500)

1160 Appropriation, discretionary (total) 5,500 5,500

1900 Budgetary authority (total) 5,500 5,500

1910 Total budgetary resources (calc.) 5,500

1930 Total budgetary resources available 5,500

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 5,500

STATUS OF BUDGETARY RESOURCES

Unobligated balance:

Apportioned , unexpired accounts:

2201 Available in the current period (461000E) 5,500

2412 Unexpired unobligated balance: end of year (calc.) 5,500

2490 Unobligated balance, end of year (calc.) 5,500

2500 Total budgetary resources (calc.) 5,500

BUDGET AUTHORITY AND OUTLAYS, NET
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 13 of 25

 August 2018

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

FINANCING SCHEDULE 

(SCHEDULE P)

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 5,500 5,500

4070 Budget authority, net (discretionary) 5,500 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 14 of 25

 August 2018

Reclassified Statements

RECLASSIFIED BALANCE SHEET

1 Assets

2 Non-federal

2.9 Total non-federal assets (calc. 2.1..2.8) -

3 Federal 

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 5,500

3.14 Total federal assets (calc. 3.1..3.13) 5,500

4 Total assets (calc. 2.9+3.14) 5,500

5 Liabilities:

6 Non-federal

6.10 Total non-federal liabilities (calc. 6.1..6.9) -

8 Total liabilities ( calc. 6.10+7.14) -

9 Net position:

9.1 Net position– funds from dedicated collections (310100E, 310600E) 5,500

10 Total net position (calc. 9.1+9.2) 5,500

11 Total liabilities and net position (calc. 8+10) 5,500

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION 

5 Non-federal non-exchange revenue:

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

6 Federal non-exchange revenue: -

6.5 Total federal non-exchange revenue (calc. 6.1..6.4) -

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41/1) (310100E, 310600E) 5,500

7.20 Total budgetary financing sources (calc. 7.1..7.19) 5,500

8 Other financing sources:

8.11 Total other financing sources (calc. 8.1..8.10) -

9 Net cost of operations (+/-) -

10 Net position, end of period (calc. 4, 5.9, 6.5, 7.20, 8.11, and 9) 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 15 of 25

 August 2018

Year 2

Beginning Trial Balances

Debit Credit

Accounts

Budgetary

420100 Total Actual Resources – Collected 5,500

445000 Unapportioned Authority 5,500

TOTAL 5,500 5,500

Proprietary

101000 (G) Fund Balance With Treasury 5,500

310000 Unexpended Appropriations - Cumulative 5,500

TOTAL 5,500 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 16 of 25

 

August 2018

Year 2

2-1 To record a permanent reduction of unobligated balances derived from the General Fund of the U.S. Government.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 439300 Permanent Reduction – Prior-Year Balances

Proprietary Entry

310600 (G) Unexpended Appropriations - Adjustments

 299100 Other Liabilities - Reductions

100

100

 100

100

 

A132

 

2-2 To record the withdrawal of funds for the permanent reduction of the unexpended appropriation. Treasury processes a warrant 

returning fund balance to the General Fund of the U.S. Government.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

None

Proprietary Entry

299100 Other Liabilities – Reductions

 101000 Fund Balance with Treasury

 100

 

 100

 

 A141 

 

2-3 To record approved SF-132 apportionment and subsequent allotment of $5,400.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

5,400

5,400

 5,400

5,400

 A116

 

 A120

 
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 17 of 25

 August 2018

Pre-closing Adjusted Trial Balances

Discretionary General or Revolving Fund TAFS Debit Credit

Accounts

Budgetary

420100 Total Actual Resources - Collected 5,500

439300 Permanent Reduction – Prior-Year Balances 100

445000 Unapportioned Authority -

451000 Apportionments -

461000 Allotments – Realized Resources - 5,400

TOTAL 5,500 5,500

Proprietary

101000 (G) Fund Balance With Treasury 5,400

310000 Unexpended Appropriations – Cumulative - 5,500

310600 (G) Unexpended Appropriations – Adjustments 100 -

TOTAL 5,500 5,500
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 18 of 25

 August 2018

Year 2 Closing Entries

2-3 To record consolidation of actual net-funded resources and reductions for withdrawn funds and to record the closing of fiscal year 

activity to unexpended appropriations.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

439200 Permanent Reduction – New Budget Authority

 420100 Total Actual Resources - Collected

Proprietary Entry

310000 Unexpended Appropriations – Cumulative

 310600 Unexpended Appropriations – Adjustments 

100

 

 100

 100

 

 100

 F302

 

 F342

2-4 To record closing of unobligated balances to unapportioned authority for unexpired multi-year and no-year account.

Discretionary General or Revolving Fund TAFS DR CR TC

Budgetary Entry

461000 Allotments – Realized Resources

 445000 Unapportioned Authority 

Proprietary Entry

None 

5,400

 

 

 5,400

 

 F308

 
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 19 of 25

 

August 2018

Post-closing Trial Balances

Discretionary General or Revolving Fund TAFS Debit Credit

Accounts

Budgetary

420100 Total Actual Resources – Collected 5,400

445000 Unapportioned Authority 5,400

TOTAL 5,400 5,400

Proprietary

101000 (G) Fund Balance With Treasury 5,400

310000 Unexpended Appropriations - Cumulative 5,400

TOTAL 5,400 5,400
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 20 of 25

 

August 2018

BALANCE SHEET

Assets (Note 2):

Intragovernmental:

1. Fund Balance with Treasury (Note 3) (101000E) 5,400

6. Intragovernmental (calc.) 5,400

15. Total assets (calc.) 5,400

Liabilities:

28. Total Liabilities (calc.) -

Net Position:

30. Unexpended Appropriations – Funds from Dedicated Collections (Combined or Consolidated Totals) 

(310000E, 310600E)

5,400

34. Total Net Position – Funds from Dedicated Collections (Combined or Consolidated Totals) (Note 21) 

(calc.)

5,400

36. Total Net Position (calc.) 5,400

37. Total liabilities and net position (calc.) 5,400
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 21 of 25

 August 2018

STATEMENT OF CHANGES IN NET POSITION 

Unexpended Appropriations:

1. Beginning Balance (310000E) 5,500

2. Adjustments (+ or -) -

3. Beginning balance, as adjusted (calc. 1 through 2B) 5,500

Budgetary Financing Sources:

6. Other Adjustments (+ or -) (310600E) (100)

8. Total Budgetary Financing Sources ( calc. 4 through 7) (100)

9. Total Unexpended Appropriations ( calc. 3 + 8) 5,400

27. Net Position (calc. 9 + 26) 5,400

STATEMENT OF BUDGETARY RESOURCES

Budgetary resources:

1051 Unobligated balance from prior year budget authority, net (discretionary and mandatory) (420100E) 5,500

1910 Total budgetary resources (calc. 1051+1290+1490+1690+1890) 5,500 

Memorandum (non-add) entries:

1290 Appropriations (discretionary and mandatory) (439300E) (100)

Unobligated balance, end of year:

2204 Apportioned, unexpired accounts (461000E) 5,400

2412 Unexpired unobligated balance, end of year ( calc. 2204 + 2304 and 2404) 5,400

2490 Unobligated balance, end of year (total) (calc. 2204 + 2304 +2404 and 2413. Also equals sum of the 

amounts on lines 2412 and 2413)

5,400

2500 Total budgetary resources (calc. 2190 and 2490) 5,400
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 22 of 25

 August 2018

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

FINANCING SCHEDULE

(SCHEDULE P)

BUDGETARY RESOURCES SF 133 Schedule P

Discretionary:

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100B) 5,500 5,500

1050 Unobligated balance (total) (calc. 1000 through 1042) 5,500 5,500

Adjustments:

1131 Unobligated balance of appropriations permanently reduced (-) (439300E) (100) (100)

1160 Appropriation, discretionary (total) (100) (100)

1900 Budgetary authority (total) (100) (100)

1910 Total budgetary resources (calc.) 5,400 

1930 Total budgetary resources available 5,400

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 5,400

STATUS OF BUDGETARY RESOURCES

Unobligated balance:

Apportioned , unexpired accounts:

2201 Available in the current period (461000E) 5,400

2412 Unexpired unobligated balance: end of year (calc.) 5,400

2490 Unobligated balance, end of year (calc.) 5,400

2500 Total budgetary resources (calc.) 5,400
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 23 of 25

 

August 2018

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

FINANCING SCHEDULE 

(SCHEDULE P)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 100 100

4070 Budget authority, net (discretionary) 100 100
PERMANENT REDUCTION TO GENERAL FUND APPROPRIATION

EFFECTIVE FISCAL 2019

Page 24 of 25

 August 2018

Reclassified Statements

RECLASSIFIED BALANCE SHEET

1 Assets

3 Federal 

3.1 Fund balance with Treasury (RC 40/1) (101000E) 5,500

3.14 Total federal assets (calc. 3.1..3.13) 5,500

4 Total assets (calc. 2.9+3.14) 5,500

5 Liabilities:

6 Non-federal

6.10 Total non-federal liabilities (calc. 6.1..6.9) -

8 Total liabilities ( calc. 6.10+7.14) -

9 Net position:

9.1 Net position– funds from dedicated collections (310000B, 310600E) 5,400

10 Total net position (calc. 9.1+9.2) 5,400

11 Total liabilities and net position (calc. 8+10) 5,400
Page 25 of 25

 August 2018

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION 

1 Net position, beginning of period (310000B) 5,500

4 Net position, beginning of period – adjusted (calc. 1, 2.1, 2.2, 3.1, and 3.2) 5,500

5 Non-federal non-exchange revenue:

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

6 Federal non-exchange revenue: -

6.5 Total federal non-exchange revenue (calc. 6.1..6.4) -

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41/1) (310600E) 100

7.20 Total budgetary financing sources (calc. 7.1..7.19) 5,400

8 Other financing sources:

8.11 Total other financing sources (calc. 8.1..8.10) -

9 Net cost of operations (+/-)

10 Net position, end of period (calc. 4, 5.9, 6.5, 7.20, 8.11, and 9) 5,400