GENERAL FUND RECEIPT ACCOUNT (GFR) SCENARIO 3: NON-CUSTODIAL STATEMENT 

COLLECTIONS: COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

EFFECTIVE FISCAL YEAR 2021

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Version 

Number

Date Description of Change Effective USSGL TFM

1.0 08/2007 Original TFM Bulletin No. 2018-04

2.0 07/2020 Added General Fund of the U.S. 

Government Transactions, Updated 

Financial Statements

TFM Bulletin No. 2020-21
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 3 of 43

August 2020

Background

Definition of a General Fund Receipt (GFR) Account

The Government Accountability Office (GAO) defines a GFR Account as: “A receipt account credited with all collections that are not 

earmarked by law for another account for a specific purpose. These collections are presented in the President’s budget as either 

governmental (budget) receipts or offsetting receipts. These include taxes, customs duties, and miscellaneous receipts.” (Government 

Accountability Office, A Glossary of Terms Used in the Federal Budget Process, September 2005, GAO–05-734SP)

Purpose

This guidance proposes accounting and reporting guidance for Non-Custodial Statement Collections: Collection of Exchange Revenue 

with Related Costs in GFR accounts. The focus of this guidance is on the GFR account activity. 

Federal Account Symbols (FAS), Treasury Account Symbols (TAS), and Collections

The Federal Account Symbols and Titles (FAST) Book, published by Treasury, lists all FAS available for Federal agency use. A

collection can be classified to any of the listed accounts. To classify a receipt, append your agency’s two digit department code to the 

FAS. This combination of department code and FAS creates TAS. For example, collections for work performed in accordance with 

Economy Act can be deposited into any type of expenditure account. On the other hand, National Park Service fees are designated by 

law to be deposited to a special fund receipt account. Similarly, collections for the National Endowment for the Arts Gift Fund are 

designated by law to be deposited to a trust fund receipt account. Amounts collected in the course of business by the U.S. Postal 

Service are, by law, deposited to a revolving fund. Amounts not belonging to the Government are, by law, classified to deposit fund 

accounts. As you can see, a specific law determines how the collections in the preceding examples are classified in a TAS.

Absent specific legislation, collections should be classified to a General Fund Receipt TAS. Title 31, United States Code (USC), 

chapter 33, section 3302(b) establishes this concept by stating: “Except as provided in section 3718 (b) of this title, an official or agent 

of the Government receiving money for the Government from any source shall deposit the money in the Treasury as soon as 

practicable without deduction for any change or claim.” Also, Title 31, USC, chapter 33, section 3302(e) states that “an official or 

agent of the Government having custody or possession of public money shall keep an accurate entry of each amount of public money 

received, transferred, and paid.”
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 4 of 43

August 2020

GFR Account Categories in the FAST Book

The “Types of Collections and Relevant FASAB References” column was included in the table to assist users in providing 

background information. The users should note that the types of collections and limited paragraph references listed on the chart are 

suggestions and they should not be solely relied on. Each entity should perform its own research to determine the appropriate 

category for its collection.

FAS Description of Types of GFR Accounts Types of Collections and Relevant 

FASAB Reference

0800 – Fees for 

regulatory and 

judicial services

Fees and other charges that result from the exercise of a governmental 

function of a regulatory or judicial nature. Includes fees and charges relating 

to application for and issuance of permits for aliens, petitions for 

naturalization, and papers for U.S. citizens to travel abroad; fees and other 

charges related to the application for and issuance and assignment of patents, 

trademarks and copyrights; and charges for registration of individuals, firms, 

or products; and fees for filing or reproducing of documents.

Exchange, SFFAS No. 7, par. 3, 282, 283

GFR Account Reporting Responsibility

Within each GFR account category listed in the FAST Book there are unique FAS to identify specific activity. After selecting the 

proper TAS, the reporting entity should append its 3-digit agency identifier code to the beginning of the TAS for classifying the 

receipt to Treasury. A collecting entity typically reports all GFR TAS beginning with its 3-digit agency identifier code within its 

entity financial statements.
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 5 of 43

August 2020

Exchange Revenue

The collection of exchange revenue is generally reported on the Statement of Net Cost but under exceptional circumstances, an entity 

may recognize virtually no costs (either during the current period or during past periods) in connection with earning revenue that it 

collects. In such cases:

45.1. The collecting entity should not offset its gross costs by such exchange revenue in determining its net cost of operations. 

If such exchange revenue is retained by the entity, it should be recognized as a financing source in determining the entity’s

operating results. If, instead, such revenue is collected on behalf of other entities (including the U.S. Government as a whole), 

the entity that collects the revenue should account for that revenue as a custodial activity, i.e., an amount collected for others. 

45.2. If the collecting entity transfers the exchange revenue to other entities, similar recognition by other entities is appropriate. 

a. If the other entities to which the revenue is transferred also recognize virtually no costs in connection with the 

Government earning the revenue, the amounts transferred to them should not offset their gross cost in determining their 

net cost of operations but rather should be recognized as a financing source in determining their operating results. 

b. If the other entities to which the revenue is transferred do recognize costs in connection with the Government earning 

the revenue, the amounts transferred to them should offset their gross cost in determining their net cost of operations.

45.3. Because the revenue is exchange revenue regardless of whether related costs are recognized, it should be recognized and

measured under the exchange revenue standards.1

Agencies may request guidance from FASAB if determining the propriety of preparing a Statement of Custodial Activity or if a note 

disclosure for a given collection is an issue that cannot otherwise be resolved. 

1 See SFFAS No. 7, paragraph 45.
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 6 of 43

August 2020

FLOWCHART - GFR COLLECTIONS TO COLLECTING AGENCY’S FINANCIAL STATEMENTS 

Yes No

Yes

No

No

Custodial Revenue

Yes

No

Yes

Yes

Does the collecting 

agency have costs 

related to generating 

the revenue?

Is the custodial

revenue material?

Agency Revenue

Statement of 

Changes in Net 

Position

Balance 

Sheet

Not Revenue

Balance 

Sheet

Footnote 

Disclosure

Statement of 

Custodial Activity

Balance Sheet

Statement 

of Net 

Cost

Statement of 

Changes in Net 

Position

Is the GFR collection 

revenue?

Is the GFR collection 

exchange revenue?

Balance 

Sheet

Scenarios:

5 – Proceeds from disposition of assets 

(Transferred-In)

6 – Downward reestimate (Transferred-In)

7 - Seigniorage

Scenarios:

3 – Exchange Revenue

4 – Receivables from Canceled 

Authority

Scenarios: 1 Nonexchange Revenue

 2 Nonexchange Revenue
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 7 of 43

August 2020

Chart - Impact on Collecting Entity’s Financial Statements by Various Types of Collections

GFR Account 

Activity

Statement 

of Net Cost

Statement of 

Changes in Net 

Position (SCNP)

Statement of 

Custodial 

Activity 

(SCA)

Footnote 

Disclosure Balance Sheet

FASAB 

Standard 

Reference

(see Appendix) 

Collection of 

exchange revenue 

with related costs 

incurred by collecting 

entity

Yes Yes, as a part of 

Net Cost (Line 24)

No No Yes, cumulative 

result is -0-.

SFFAS No. 7 –

Par. 43, 137
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 8 of 43

August 2020

Listing of USSGL Accounts Used in This Scenario

Account Number Account Name

Budgetary

411900 Other Appropriations Realized

420100 Total Actual Resources – Collected

445000 Unapportioned Authority

451000 Apportionments

461000 Allotments-Realized Resources

465000 Allotments – Expired Authority

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury 

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations – Appropriations Received

310710 Unexpended Appropriations – Used - Disbursed

331000 Cumulative Results of Operations

520000 Revenues From Services Provided

570010 Expended Appropriations - Disbursed

599300 Offset to Non-Entity Collections - Statement of Changes in Net Position

610000 Operating Expenses/Program Costs
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 9 of 43

August 2020

Scenario 3: Non-Custodial Statement Collections: Collection of Exchange Revenue with Related Costs

There are entities that collect exchange revenue with related costs where the collections are not retained by the collecting entity. In 

these cases, the entity should record the exchange revenue in its entity financial statements as usual. However, it should also reflect 

the disposition of the financing source on the Statement of Changes in Net Position. The example we have used for exchange revenue 

with related costs is the passport fees collected by the State Department. The State Department collects passport fees, which are not 

retained by the Department but are deposited directly to the General Fund Receipt Account. The passport fee is retained by the 

Federal Government and is generally not refundable whether the passport is issued or not. 

NOTE: Scenario 3 is for agencies who collect exchange revenue with related cost but who have no legal authority to retain/use 

the collection (hence would submit the collection to the GF), nonetheless they have to report the exchange revenue in their 

Statement of Net Cost (SNC) not the Statement of Custodial Activity (SCA) to offset the collection cost they incurred. The 

General Fund Expenditure TAS has been included to demonstrate this relationship. 
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 10 of 43

August 2020

Year 1 Quarter 1

1. To record the enactment of appropriations.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned Authority

Proprietary Entry

101000 (G)2 Fund Balance With 

Treasury3 (RC 40)4

 

 310100 (G) Unexpended Appropriations 

 Appropriations Received (RC 41)

450

450

450

450

A104

Budgetary Entry

None

Proprietary Entry

None 

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

320100 (F) Appropriations Outstanding –

Warrants Issued (RC 41) 

 201000 (F) Liability for Fund 

 Balance With Treasury (RC 40)

450

450

Budgetary Entry

None

Proprietary Entry

None

2 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.

3 Although USSGL account 101000 is deposited into the General Fund of the U.S. Government, the collecting agency still has to carry the 

balances of USSGL accounts 101000 and 298500 on its quarterly Balance Sheet. Treasury’s CARS System does not sweep USSGL account 

101000 until the year end. The agency should make a note of this as a reconciling item.

4 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload).
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 11 of 43

August 2020

2. To record budgetary authority apportioned by the Office of Management and Budget and available for allotment.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

445000 Unapportioned 

Authority

 451000 Apportionments

Proprietary Entry

None

450

450

A116

Budgetary Entry

None

Proprietary Entry

None 

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 12 of 43

August 2020

3. To record the allotment of authority.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources

Proprietary Entry

None

450

450

A120

Budgetary Entry

None

Proprietary Entry

None 

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 13 of 43

August 2020

4. To record passport fees collected from the public. These collections are exchange revenue and not reported on the Statement of 

Custodial Activity. 

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

Proprietary Entry

101000 (G) Fund Balance With 

Treasury (RC 40) 

 520000 (N) Revenue From 

 Services Provided

120

120

C145

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

198000 (F) Assets for Agency’s 

Custodial and Non-Entity 

Liability 

 201000 (F) Liability for 

 Fund Balance With 

 Treasury (RC 40) 

120

120
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 14 of 43

August 2020

Also Post:

5. To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not reported on the 

Statement of Custodial Activity or on the custodial footnote.

General Fund Expenditure 

TAS

Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

599300 (G) Offset to Non-Entity 

Collections – Statement of Changes in 

Net Position (RC 44)

 298500 (G) Liability For Non-Entity 

 Assets Not Reported on the Statement of 

 Custodial Activity (RC 46) 

 

120

120

C147

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

198000 (F) Asset for Agency’s Custodial 

and Non-Entity Liabilities – General 

Fund of the U.S. Government (RC 46)5

 

 571000 (F) Transfer in of Agency 

 Unavailable Custodial and Non-

 Entity Collections (RC 44)

120

120

5 The Trading Partner is Department of the Treasury (020).
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 15 of 43

August 2020

6. To record payment and disbursement of funds not previously accrued and record appropriations used this fiscal year.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid 

Proprietary Entry

610000 (N) Operating Expenses/Program 

Costs

 101000 (G) Fund Balance With 

 Treasury (RC 40)

310710 (G) Unexpended Appropriations 

– Appropriations Used – Disbursed

 (RC 39)

 570010 (G) Expended Appropriations –

 Disbursed (RC 38) 

100

100

100

100

100

100

B107

B234

Budgetary Entry

None

Proprietary Entry

None 

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

201000 (F) Liability for Fund Balance 

With Treasury (RC 40)

 198000 (F) Assets for Agency’s 

 Custodial and Non-Entity Liability

 

570006 (F) Appropriations – Expended –

Disbursed (RC 38)

 320710 (F) Appropriations 

 Outstanding Used - Disbursed (RC 39)

100

100

100

100

Budgetary Entry

None

Proprietary Entry

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 16 of 43

August 2020

Year 1 – 1st Quarter Preclosing Trial Balance

General Fund Expenditure 

TAS

GFR Account

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized 450 - - -

461000 Allotments – Realized Resources - 350 - -

490200 Delivered Orders – Obligations, Paid - 100 - -

Total 450 450 - -

- -

Proprietary

101000 (G) Fund Balance With Treasury 350 - 120 -

298500 (G) Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity

- - - 120

310100 (G) Unexpended Appropriations – Appropriations Received - 450 - -

310710 (G) Unexpended Appropriations – Appropriations Used –

Disbursed

100 - - -

570010 (G) Expended Appropriations - Disbursed - 100 - -

520000 (N) Revenue From Services Provided - - - 120

599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position

- - 120 -

610000 (N) Operating Expenses/Program Costs 100 - - -

Total 550 550 240 240
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 17 of 43

August 2020

Financial Statements:

CONSOLIDATED BALANCE SHEET AS OF DECEMBER 31, YEAR 1

Line 

No.

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E) 470

6. Total intragovernmental 470

15. Total assets 470

Liabilities (Note 13)

Intragovernmental

19. Other (Note 15, 16, and 17) (298500E) 120

20. Total Intragovernmental 120

28. Total Liabilities 120

Net Position

31. Unexpended appropriations – All Other Funds (Combined or Consolidated Totals) (310100E, 310710E) 350

33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) (520000E, 570010E, 599300E, 

610000E)

-

35. Total Net Position – All Other Funds 350

36. Total Net Position 350

37. Total liabilities and net position 470
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 18 of 43

August 2020

CONSOLIDATED STATEMENT OF NET COST FOR THE QUARTER ENDED DECEMBER 31, YEAR 1

Line 

No.

Gross Program Costs (Note 22):

Program A:

1. Gross Costs (610000E) 100

2. Less: earned revenue (520000E) (120)

3. Net program costs: (20)

5. Net program costs including Assumption Changes: (20)

8. Net cost of operations (20)
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 19 of 43

August 2020

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE QUARTER ENDED

DECEMBER 31, YEAR 1

Line No.

Unexpended Appropriations:

4. Appropriations Received (310100E) 450

7. Appropriations used (310710E) (100)

8. Total Budgetary Financing Sources 350

9. Total Unexpended Appropriations 350

Budgetary Financing Sources:

14. Appropriations used (570010E) 100

Other Financing Sources (Nonexchange):

22. Other (+/-) (599300E) 120

23. Total Financing Sources 20

24. Net Cost of Operations (+/-) (20)

25. Net Change -

26. Cumulative Results of Operations -

27. Net Position 350
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 20 of 43

August 2020

STATEMENT OF BUDGETARY RESOURCES AS OF DECEMBER 31, YEAR 1

Line 

No.

Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) 450

1910 Total budgetary resources 450

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 100

2204 Apportioned, unexpired account (461000E) 350

2412 Unexpired unobligated balance, end of year 350

2490 Unobligated balance, end of year (total) 350

2500 Total budgetary resources 450

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 100
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 21 of 43

August 2020

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE AS OF DECEMBER 31, YEAR 1

Line No. SF 133 Schedule P

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations, unexpired accounts (490200E) 100

Budget authority:

Appropriations:

Discretionary:

Status of budgetary resources:

1100 Appropriation (411900E) 450 450

1160 Appropriation, discretionary (total) 450 450

1900 Budget authority (total) 450 450

1910 Total budgetary resources 450

1930 Total budgetary resources available 450

Memorandum (non-add) entries:

All accounts:

1940 Unobligated balance expiring (-) (461000E) 350

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Reimbursable:

2102 Category B (by project) (490200E) 100

2104 Reimbursable obligations (total) 100

2190 New obligations and upward adjustments (total) 100

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 350

2412 Unexpired unobligated balance: end of year 350

2490 Unobligated balance, end of year (total) 350

2500 Total budgetary resources 450
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 22 of 43

August 2020

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE AS OF DECEMBER 31, YEAR 1

Line No. SF 133 Schedule P

Memorandum (non-add) entries:

2501 Subject to apportionment unobligated balance, end of year (461000E, 490200E) 450

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 100 100

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 100 100

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 450 450

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 100 100

4020 Outlays, gross (total) 100 100

4070 Budget authority, net (discretionary) 450 450

4080 Outlays, net (discretionary) 100 100

Budget authority and outlays, net (total)

4180 Budget authority, net (total) 450 450

4190 Outlays, net (total) 100 100

Unexpended balances (Direct/Reimbursable/Discretionary/Mandatory)

5321 Direct unobligated balance, end of year (461000E) 350 350
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 23 of 43

August 2020

Year 1 – 4th Quarter

1. To record passport fees collected from the public. These collections are not reported on the Statement of Custodial Activity.

General Fund Expenditure 

TAS

Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

101000 (G) Fund Balance With 

Treasury (RC 40)

 520000 (N) Revenue From 

 Services Provided 

250

250

C145

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

198000 (F) Assets for Agency’s 

Custodial and Non-Entity Liability 

 201000 (F) Liability for Fund

 Balance With Treasury 

 (RC 40)

250

250
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 24 of 43

August 2020

Also Post:

2. To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not reported on the 

Statement of Custodial Activity or on the custodial footnote.

General Fund Expenditure 

TAS

Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

599300 (G) Offset to Non-Entity 

Collections – Statement of Changes in 

Net Position (RC 44)

 298500 (G) Liability For Non-Entity 

 Assets Not Reported on the Statement 

 of Custodial Activity (RC 46) 

250

250

C147

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

198000 (F) Asset for Agency’s Custodial 

and Non-Entity Liabilities – General 

Fund of the U.S. Government (RC 46)

 571000 (F) Transfer in of Agency

 Unavailable Custodial and Non-

 Entity Collections (RC 44)

250

250
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 25 of 43

August 2020

3. To record payment and disbursement of funds not previously accrued.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid 

Proprietary Entry

610000 (N) Operating Expenses/Program 

Costs

 101000 (G) Fund Balance With 

 Treasury (RC 40)

310710 (G) Unexpended Appropriations 

– Appropriations Used – Disbursed

 (RC 39)

 570010 (G) Expended Appropriations –

 Disbursed (RC 38)

200

200

200

200

200

200

B107

B234

Budgetary Entry

None

Proprietary Entry

None 

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

201000 (F) Liability for Fund Balance 

With Treasury (RC 40)

 198000 (F) Assets for Agency’s 

 Custodial and Non-Entity Liability

 

570006 (F) Appropriations – Expended –

Disbursed (RC 38)

 320710 (F) Appropriations 

 Outstanding Used - Disbursed (RC 39)

200

200

200

200

Budgetary Entry

None

Proprietary Entry

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 26 of 43

August 2020

Year 1 4th Quarter Preclosing Trial Balance

General Fund Expenditure 

TAS

GFR Account

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized 450 - - -

461000 Allotments – Realized Resources - 150 - -

490200 Delivered Orders – Obligations, Paid - 300 - -

Total 450 450 - -

- -

Proprietary

101000 (G) Fund Balance With Treasury 150 - 370 -

298500 (G) Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity

- - - 370

310100 (G) Unexpended Appropriations – Appropriations Received - 450 - -

310710 (G) Unexpended Appropriations – Appropriations Used –

Disbursed

300 - - -

570010 (G) Expended Appropriations - Disbursed - 300 - -

520000 (N) Revenue From Services Provided - - - 370

599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position

- - 370 -

610000 (N) Operating Expenses/Program Costs 300 - - -

Total 750 750 740 740
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 27 of 43

August 2020

Preclosing Adjusting Entry

1. To record the closing of General Fund receipt accounts associated with fund balance at yearend.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None

 

Proprietary Entry 

298500 (G) Liability for Non-Entity 

Assets Not Reported on the Statement 

of Custodial Activity (RC 46)

 101000 (G) Fund Balance With 

 Treasury (RC 40) 

370

370

F124

General Fund of the U.S. Government (099)

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

 

Proprietary Entry 

201000 (F) Liability for Fund Balance 

With Treasury (RC 40)

 198000 (F) Asset for Agency’s 

 Custodial and Non-Entity Liabilities

 General Fund of the U.S. 

 Government (RC 46)

370

370
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 28 of 43

August 2020

Year 1 4th Quarter Preclosing Adjusted Trial Balance

General Fund Expenditure 

TAS

GFR Account

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized 450 - - -

461000 Allotments – Realized Resources - 150 - -

490200 Delivered Orders – Obligations, Paid - 300 - -

Total 450 450 - -

- -

Proprietary

101000 (G) Fund Balance With Treasury 150 - - -

310100 (G) Unexpended Appropriations – Appropriations Received - 450 - -

310710 (G) Unexpended Appropriations – Appropriations Used –

Disbursed

300 - - -

570010 (G) Expended Appropriations - Disbursed - 300 - -

520000 (N) Revenue From Services Provided - - - 370

599300 (G) Offset to Non-Entity Collection – Statement of Changes in Net 

Position

- - 370 -

610000 (N) Operating Expenses/Program Costs 300 - - -

Total 750 750 370 370
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 29 of 43

August 2020

Financial Statements:

CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1

Line 

No.

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E) 150

6. Total intragovernmental 150

15. Total assets 150

Liabilities (Note 13)

Intragovernmental

19. Other (Note 15, 16, and 17) (298500E) -

20. Total Intragovernmental -

28. Total Liabilities -

Net Position

31. Unexpended appropriations – All Other Funds (Combined or Consolidated Totals) (310100E, 310710E) 150

33. Cumulative results of operations – All Other Funds (Combined or Consolidated Totals) (520000E, 570010E, 599300E, 

610000E)

-

35. Total Net Position – All Other Funds 150

36. Total Net Position 150

37. Total liabilities and net position 150
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 30 of 43

August 2020

CONSOLIDATED STATEMENT OF NET COST FOR THE YEAR ENDED SEPTEMBER 30, YEAR 1

Line 

No.

Gross Program Costs (Note 22):

Program A:

1. Gross Costs (610000E) 300

2. Less: earned revenue (520000E) (370)

3. Net program costs: (70)

5. Net program costs including Assumption Changes: (70)

8. Net cost of operations (70)
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 31 of 43

August 2020

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR ENDED 

SEPTEMBER 30, YEAR 1

Line 

No.

All 

Other 

Funds

Consolidated

Unexpended Appropriations:

4. Appropriations Received (310100E) 450 450

7. Appropriations used (310710E) (300) (300)

8. Total Budgetary Financing Sources 150 150

9. Total Unexpended Appropriations 150 150

Budgetary Financing Sources:

14. Appropriations used (570010E) 300 300

Other Financing Sources (Nonexchange):

22. Other (+/-) (599300E) (370) (370)

23. Total Financing Sources (70) (70)

24. Net Cost of Operations (+/-) (70) (70)

25. Net Change - -

26. Cumulative Results of Operations - -

27. Net Position 150 150
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 32 of 43

August 2020

STATEMENT OF BUDGETARY RESOURCES FOR THE YEAR ENDED SEPTEMBER 30, YEAR 1

Line 

No.

Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) 450

1910 Total budgetary resources 450

Memorandum (non-add) entries:

1980 Net adjustments to unobligated balance brought forward, Oct 1 (Note 26) (411900E) -

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 300

2204 Apportioned, unexpired account (461000E) 150

2412 Unexpired unobligated balance, end of year 150

2490 Unobligated balance, end of year (total) 150

2500 Total budgetary resources 450

Outlays, net:

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 300
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 33 of 43

August 2020

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE FOR THE YEAR ENDED SEPTEMBER 30, YEAR 1

Line No. SF 133 Schedule P

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations, unexpired accounts (490200E) 300

Budget authority:

Appropriations:

Discretionary:

Status of budgetary resources:

1100 Appropriation (411900E) 450 450

1160 Appropriation, discretionary (total) 450 450

1900 Budget authority (total) 450 450

1910 Total budgetary resources 450

1930 Total budgetary resources available 450

Memorandum (non-add) entries:

All accounts:

1940 Unobligated balance expiring (-) (461000E) 150

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Reimbursable:

2102 Category B (by project) (490200E) 300

2104 Reimbursable obligations (total) 300

2190 New obligations and upward adjustments (total) 300

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 150

2412 Unexpired unobligated balance: end of year 150

2490 Unobligated balance, end of year (total) 150

2500 Total budgetary resources 450
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 34 of 43

August 2020

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE AS OF SEPTEMBER 30, YEAR 1

Line No. SF 133 Schedule P

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (461000E, 490200E) 450

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 300 300

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 300 300

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 450 450

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 300 300

4020 Outlays, gross (total) 300 300

4070 Budget authority, net (discretionary) 450 450

4080 Outlays, net (discretionary) 300 300

Budget authority and outlays, net (total)

4180 Budget authority, net (total) 450 450

4190 Outlays, net (total) 300 300

Unexpended balances (Direct/Reimbursable/Discretionary/Mandatory)

5321 Direct unobligated balance, end of year (461000E) 150 150
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 35 of 43

August 2020

Reclassified Financial Statements

RECLASSIFIED BALANCE SHEET AS OF SEPTEMBER 30, YEAR 1

Line 

No.

GFR 

Account

1

2. Non-federal

2.2 Accounts and taxes receivable, net (136000E, 136700E) -

2.9 Total non-federal assets -

3 Federal

3.1 Fund Balance with Treasury (RC 40)/1 (101000E) 150

3.14 Total federal assets 150

4. Total assets 150

Liabilities 

7. Federal

7.10 Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (RC 46)/1 (298500E) -

7.15 Total federal liabilities -

8 Total liabilities -

9 Net Position

9.1 Net Position – funds from dedicated collections (310100E, 310710E, 520000E, 570010E, 599300E, 610000E) 150

10 Total net position -

11. Total liabilities and net position 150
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 36 of 43

August 2020

RECLASSIFIED STATEMENT OF NET COST FOR THE YEAR ENDED SEPTEMBER 30, YEAR 1

Line 

No.

Gross cost

2. Non-federal gross cost (610000E) 300

6. Total non-federal gross cost 300

9. Department total gross cost 300

10. Earned Revenue

11. Non-federal earned revenue (520000E) (370)

14. Department total earned revenue (370)

15. Net cost of operations (70)
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 37 of 43

August 2020

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION FOR THE YEAR ENDED 

SEPTEMBER 30, YEAR 1

Line 

No.

All 

Other 

Funds

Consolidated

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) – Footnote 1 

(310100E)

450 450

7.2 Appropriations used (RC 39) (310710E) (300) (300)

7.3 Appropriations expended (RC 38)/1 (570010E) (300) (300)

7.20 Total budgetary financing sources (150) (150)

8 Other financing sources:

8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) (599300E) 370 370

8.11 Total other financing sources 370 370

9 Net cost of operations (+/-) (70) (70)

10 Net position, end of period 150 150
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 38 of 43

August 2020

Closing Entries

1. To record consolidation of actual resources.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

420100 Total Actual Resources – Collected

 411900 Other Appropriations Realized

Proprietary Entry

None 

450

450

F302

Budgetary Entry

None

 

Proprietary Entry 

None

General Fund of the U.S. Government (099)

Budgetary Entry

None

 

 

Proprietary Entry 

None

Budgetary Entry

None

 

Proprietary Entry 

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 39 of 43

August 2020

2. To record the closing of paid delivered orders to total actual resources.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, 

Paid

 420100 Total Actual Resources -

Collected

Proprietary Entry

None 

300

300

F314

Budgetary Entry

None

 

Proprietary Entry 

None

General Fund of the U.S. Government (099)

Budgetary Entry

None 

Proprietary Entry 

None

Budgetary Entry

None

 

Proprietary Entry 

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 40 of 43

August 2020

3. To record the closing of Unobligated balance to expiring authority.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 465000 Allotments – Expired Authority

Proprietary Entry

None 

150

150

F312

Budgetary Entry

None

 

Proprietary Entry 

None

 

General Fund of the U.S. Government (099)

Budgetary Entry

None

 

Proprietary Entry 

None

Budgetary Entry

None

 

Proprietary Entry 

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 41 of 43

August 2020

4. To record the closing of revenue, expense and other financing source accounts to cumulative results of operations.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operations 

 610000 (N) Operating Expenses/Program 

 Costs 

570010 (G) Expended Appropriations –

Disbursed (RC 38)

 331000 Cumulative Results of 

Operations 

300

300

300

300

300

F336

Budgetary Entry

None

 

Proprietary Entry 

331000 Cumulative Results of 

Operations

 599300 (G) Offset to Non-Entity

 Collection – Statement of Changes 

 In Net Position (RC 44)

520000 (N) Revenue From Services 

Provided 

 331000 Cumulative Results of 

 Operations

370

370

370

370

General Fund of the U.S. Government (099)

Budgetary Entry

None

 

Proprietary Entry 

331000 Cumulative Results of Operations

 570006 (F) Appropriations Expended –

 Disbursed (RC 38)

300

300

Budgetary Entry

None

Proprietary

571000 (F) Transfer in of Agency

Unavailable Custodial and Non-Entity

Collections (RC 44)

 331000 Cumulative Results of 

 Operations

370

370
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 42 of 43

August 2020

5. To record the closing of appropriations received and used to unexpended appropriations.

General Fund Expenditure TAS Debit Credit TC GFR Account Debit Credit TC

Budgetary Entry

None

Proprietary Entry

310100 (G) Unexpended Appropriations –

Appropriations Received (RC 41) 

 310000 Unexpended Appropriations

 310710 (G) Unexpended Appropriations 

 Used - Disbursed (RC 39)

450

150

300

F342

Budgetary Entry

None

 

Proprietary Entry 

None

 

General Fund of the U.S. Government (099)

Budgetary Entry

None

 

Proprietary Entry 

320000 Appropriations Outstanding -

Cumulative

320710 (F) Appropriations Outstanding 

Used - Disbursed (RC 39)

 320100 (F) Appropriations 

 Outstanding – Warrants Issued 

 (RC 41)

150

300

450

Budgetary Entry

None

Proprietary Entry

None
GENERAL FUND RECEIPT (GFR) ACCOUNT GUIDE: SCENARIO 3: NON-CUSTODIAL STATEMENT COLLECTIONS: 

COLLECTION OF EXCHANGE REVENUE WITH RELATED COSTS

Effective Fiscal 2021

Page 43 of 43

August 2020

Post-Closing Trial Balance

General Fund Expenditure 

TAS

GFR Account

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 150 - - -

465000 Allotments – Expired Authority - 150 - -

Total 150 150 - -

- -

Proprietary

101000 Fund Balance With Treasury 150 - - -

310000 Unexpended Appropriations – Cumulative - 150 - -

Total 150 150 - -