Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 1 of 9 

10/15/02 

Spending authority from offsetting collections can be rescinded. The budget authority 

must remain in the resources of the account through the pre-closing trial balance so 

that the rescission can be reflected as a reduction to resources. Although the rescission 

does impact the net resources available for obligation in the year of the rescission, the 

actual orders and accounts receivable are not impacted by the rescission.

This scenario uses USSGL account 4386 Authority Permanently Unavailable for 

Obligation Pursuant to Public Law-Special and Trust TAFS Designated by Treasury as 

“Available” along with an S Authority Type attribute to reflect the rescission. USSGL 

account 4384 Rescinded Amounts Appropriated in Special and Trust TAFS Designated 

by Treasury as “Available” along with an S Authority Type attribute brings the 

authority back in the following year.

Trial Balance Prior to Rescission

YEAR 1

YEAR 1 Debit Credit

Budgetary

4221

4222

4251

4252

4610

4801

4802

4901

4902

Total

Proprietary

1010

1310

1410

2110

2310

5100

6100

Total

1,000

2,000

3,000

4,000

 0

10,000

3,000

3,000

 500 

4,000

10,500

5,000

 500

 500

1,500

2,500

10,000

1,500

2,000

7,000

 0

10,500

Year 1

1. Offsetting collections of $750 are rescinded by Public Law XX-XXX.

YEAR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 750

CR 4386(S) Authority Permanently Unavailable for

Obligation Pursuant to Public Law 750

Proprietary

No entry.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 2 of 9 

10/15/02 

Pre-Closing Trial Balance 

YEAR 1

YEAR 1 Debit Credit

Budgetary

4221

4222

4251

4252

4386(S)

4610

4801

4802

4901

4902

Total

Proprietary1

1010

1310

1410

2110

2310

5100

6100

Total

1,000

2,000

3,000

4,000

 0

10,000

3,000

3,000

 500 

4,000

10,500

 750

4,250

 500

 500

1,500

2,500

10,000

1,500

2,000

7,000

 0

10,500

USSGL-2108 Yearend Closing Statement YEAR 1

Column 5 1010E 3,000

Column 7 4251E 3,000

Column 8 4221E 1,000

Column 9 4801E 500

Column 10 4901E 1,500

Column 11 4610E 4,250

4386E 750

Columns 4+5+6+7+8-9-10 = Column 11 

0+3,000+0+3,000+1,000+(500)+(1,500) = 5,000

 1 Proprietary balances and reporting are not affected by these entries to reduce spending authority from 

offsetting collections. Therefore, the remainder of this scenario will not contain Form and Content 

Financial Statements.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 3 of 9 

10/15/02 

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 1

BUDGETARY RESOURCES 

3. Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 4,000

2. Receivable from Federal sources (4251E-B) 3,000

B. Change in unfilled customer orders

1. Advance received (4222 E-B) 2,000

2. Without advance from Federal sources (4221 E-B) 1,000

 E. Subtotal 10,000

6. Permanently not available:

E. Pursuant to Public Law_____ (4386E) (-) (750)

7. Total budgetary resources 9,250

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

B. Reimbursable (4801E-B+4802E-B+4901E-B+4902E) 5,000

9. Unobligated balance:

A. Apportioned

1. Balance currently available (4610E) 4,250

11. Total status of budgetary resources 9,250

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

14. Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) (3,000)

B. Unfilled customer orders from Federal sources (-) (4221E) (1,000)

C. Undelivered orders (+) (4801E) 500

D. Accounts payable (+) (4901E) 1,500

15. Outlays:

A. Disbursements (+) (4802E-B+4902E) 3,000

B. Collections (-) (4222E-B+4252E) (6,000)
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 4 of 9 

10/15/02 

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

ACTUAL COLUMN FOR YEAR 1 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4802E-B+4901E-B+4902E) 5,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (lines 4000..6990) 9,250

2395 Total new obligations (-) (5,000)

2440 Unobligated balance carried forward, end of year 4,250

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Offsetting collections (cash) (4222E-B+4252E) 6,000

6810 Chng in uncoll cust pymts f/ Fed sources (unexp) (4221E-B+4251E-B) 4,000

6874 Reduction pursuant to PL xxx-xxx (-) (4386E)(S)2 (750)

6890 Spending authority from offsetting collections (total) 9,250

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (line 1000) 5,000

7320 Total outlays (gross) (-) (4802E-B+4902E) (3,000)

7400 Chng in uncoll cust pymts f/Fed sources (unexp) line 6810 opp sign (4,000)

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) (2,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4802E-B+4902E) 3,000

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 6,000

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) Lines 2200+(8800..8896) 3,250

9000 Outlays (net) Lines 8700+(8800..8845) (3,000)

 2 Line 6874 is used for illustrative purposes. OMB Circular A-11 (2002) provides lines 6874 through 6879 

for reductions to discretionary spending authority from offsetting collections pursuant to public law. OMB 

will tell you which of these lines is appropriate to use for the specific action being taken.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 5 of 9 

10/15/02 

Year 1 – closing entries

2. Reclassify rescission entry.

YEAR 1

Budgetary Entry

DR 4386(S) Authority Permanently Unavailable for Obligation

Pursuant to Public Law 750

CR 4384(S) Rescinded Amounts Appropriated in Special

and Trust TAFS Designated by Treasury as “Available” 750 

Proprietary

No entry.

3. Record closing of unobligated balances to unapportioned authority.

YEAR 1

Budgetary Entry

DR 4610 Allotments – Realized Resources 4,250

CR 4450 Unapportioned Authority 4,250 

TC

F210

Proprietary

No entry.

4. Record consolidation of actual net-funded resources and reductions for withdrawn 

funds.

YEAR 1

Budgetary Entry

DR 4201 Total Actual Resources - Collected

Pursuant to Public Law 4,000

CR 4252 Reimb and Other Inc Ernd – Collected 4,000 

TC

F204

Proprietary

No entry.

5. Record closing of Delivered Orders – Obligations, Paid.

YEAR 1

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 2,500

CR 4201 Total Actual Resources - Collected 2,500 

TC

F214

Proprietary

No entry.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 6 of 9 

10/15/02 

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

results of operations.

YEAR 1

Budgetary Entry

No entry. 

TC

F228

Proprietary

DR 5100 Revenue from Goods Sold 7,000

CR 6100 Operating Expenses/Program Costs 4,000

CR 3310 Cumulative Results of Operations 3,000

Post Closing Trial Balance YEAR 1/

Opening Trial Balance YEAR 2

YEAR 1 Debit Credit

Budgetary

4201

4221

4222

4251

4384 (S)

4450

4801

4802

4901

Total

Proprietary3

1010

1310

1410

2110

2310

3310

Total

1,500

1,000

2,000

3,000

 0

7,500

3,000

3,000

 500 

 0

6,500

 750

4,250

 500

 500

1,500

7,500

1,500

2,000

3,000

6,500

Year 2

7. To bring authority rescinded in prior year forward as current year authority.

YEAR 2

Budgetary Entry

DR 4384(S) Rescinded Amts Approp f/ Spec & Tr TAFS Designated

By Treasury as “Available” 750

CR 4450 Unapportioned Authority 750 

Proprietary

No entry.

 3 Proprietary balances and reporting are not affected by these entries to reduce spending authority from 

offsetting collections. Therefore, this scenario will not contain Form and Content Financial Statements.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 7 of 9 

10/15/02 

Pre-Closing and Post-Closing Trial Balance YEAR 24

YEAR 2 Debit Credit

Budgetary

4201

4221

4222

4251

4450

4801

4802

4901

Total

Proprietary

1010

1310

1410

2110

2310

3310

Total

1,500

1,000

2,000

3,000

 0

7,500

3,000

3,000

 500 

 0

6,500

5,000

 500

 500

1,500

7,500

1,500

2,000

3,000

6,500

USSGL-2108 Yearend Closing Statement YEAR 2

Column 5 1010E 3,000

Column 7 4251E 3,000

Column 8 4221E 1,000

Column 9 4801E 500

Column 10 4901E 1,500

Column 11 4450E 5,000

Columns 4+5+6+7+8-9-10 = Column 11 

0+3,000+0+3,000+1,000+(500)+(1,500) = 5,000

 4 No closing entries required for year 2 of this scenario.
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 8 of 9 

10/15/02 

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/

SBR: STATEMENT OF BUDGETARY RESOURCES

(YEAR-END)

YEAR 2

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriation (4384E-B) 750

2. Unobligated balance

A. Brought forward October 1 (4201B+4221B+4222B+4251B+

4384B+4801B+4802B+4901B) 4,250

3.Spending authority from offsetting collections (gross)

A. Earned

1. Collected (4252E) 0

2. Receivable from Federal sources (4251E-B) 0

C. Change in unfilled customer orders

1. Advance received (4222 E-B) 0 

2. Without advance from Federal sources (4221 E-B) 0

 E. Subtotal 0

6. Permanently not available:

E. Pursuant to Public Law_____ (-) 0

7. Total budgetary resources 5,000

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

B. Reimbursable (4801E-B+4802E-B+4901E-B+4902E) 0

10. Unobligated balance:

D. Other (4450E) 5,000

11. Total status of budgetary resources 5,000

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

12. Obligated balance, net as of Oct 1 (4221B+4251B+4801B+4901B) (2,000)

14. Obligated balance, net, end of period:

A. Accounts receivable (-) (4251E) (3,000)

B. Unfilled customer orders from Federal sources (-) (4221E) (1,000)

E. Undelivered orders (+) (4801E) 500

F. Accounts payable (+) (4901E) 1,500

15.Outlays:

A.Disbursements (+) (4802E-B+4902E) 0

B.Collections (-) (4222E-B+4252E) 0
Interim Guidance for Rescission of

Spending Authority from Offsetting Collections

(for FY 2002 reporting)

Page 9 of 9 

10/15/02 

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

ACTUAL COLUMN FOR YEAR 2 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4801E-B+4802E-B+4901E-B+4902E) 0

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carry fwd, start of year

 (4201B+4221B+4222B+4251B+4384B+4801B+4802B+4901B) 4,250

2200 New budget authority (gross) (lines 4000..6990) 750

2390 Total budgetary resources available for obligation 5,000

2440 Unobligated balance carried forward, end of year 5,000

NEW BUDGET AUTHORITY (GROSS), DETAIL

6800 Offsetting collections (cash) (4222E-B+4252E) 0

6810 Chng in uncoll cust pymts f/ Fed sources (unexp) (4221E-B+4251E-B) 0

6826 From offsetting collections (unavailable balances) (4384(S) E-B)

(crosswalks to 1A of 133) 750

6890 Spending authority from offsetting collections (total) 750

CHANGE IN OBLIGATED BALANCES

7240 Obligations, start of year (4221B+4251B+4801B+4901B) (2,000)

7310 Total new obligations (line 1000) 0

7320 Total outlays (gross) (-) (4802E-B+4902E) 0

7400 Chng in uncoll cust pymts f/Fed sources (unexp) line 6810 opp sign 0

7440 Obligated balance, end of year (4221E+4251E+4801E+4901E) (2,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4802E-B+4902E) 0

8700 Total outlays, gross Lines 8690..8698 0

OFFSETS

8800 Federal sources (-) (4222E-B+4252E) 0

 

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) Lines 2200+(8800..8896) 750

9000 Outlays (net) Lines 8700+(8800..8845) 0