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Subject: CHARGES AND CREDITS BETWEEN APPROPRIATION ACCOUNTS (EXPENDITURE AND NON-EXPENDITURE TRANSFERS) 10-20-00 Purpose and Scope 10-20-10 Non-Expenditure Transfers 10-20-20 Expenditure Transfers 10-20-30 Intra-Departmental Delegation of Authority (IDDA)formerly known as Inter-Office Transfer of Authority (IOTV) Exhibit 10-20-A Budgetary Account Conceptual Framework Exhibit 10-20-B Example of Appropriation Transfer Current-Year Authority Exhibit 10-20-C Example of Appropriation Transfer Prior-Year Authority Exhibit 10-20-D Example of Non-Expenditure Allocation Transfers Exhibit 10-20-E Example of Intra-Departmental Delegation of Authority (IDDA) Exhibit 10-20-F Filled-Out Standard Form 1151 Non-Expenditure Transfer Authorization Exhibit 10-20-G Filled-Out HHS-330 Intra-Departmental Delegation of Authority (IDDA) Form With Instructions 10-20-00 Purpose and Scope A transfer shifts budgetary resources (budget authority) between two Federal Government accounts. Transfers of any type are prohibited unless specifically authorized by law. 31 U.S.C.1532 states: Withdrawal and credit An amount available under law may be withdrawn from one appropriation account and credited to another or to a working fund only when authorized by law. Except as specifically provided by law, an amount authorized to be withdrawn and credited is available for the same purpose and subject to the same limitations provided by the law appropriating the amount. This chapter describes the two general types of transfers: non- expenditure and expenditure, as well as the required mechanisms supporting accounting entries, and effects of both types of transfers on proprietary and budgetary reports. The budgetary account conceptual framework in Exhibit 10-20-A illustrates the budgetary accounts used in Exhibits 10-20-B through 10-20-E. It also illustrates the relationship of the resource accounts to the status accounts. In addition, this chapter covers the use of the Intra-Departmental Delegation of Authority (IDDA), formerly known as the Inter-Office Transfer Voucher (IOTV). The IDDA is not technically a transfer (non- expenditure or expenditure). As its name states it is actually a delegation of authority to obligate. It is included in this chapter because the accounting implications in some ways are similar to transfers. 10-20-10 Non-Expenditure Transfers A. Types of Non-Expenditure Transfers Non-expenditure transfers are transfers of authority in the form of increases or decreases of either new budget authority (BA) or balances between accounts in the same account group (e.g., general fund to general fund). Since no obligations, outlays, or expenditures are recorded in the transferring account and no spending authority from offsetting collections are recorded in the receiving account, non-expenditure transfers have no effect on the budget surplus or deficit. Non-expenditure transfers are executed using an SF 1151 and except for allocation transfers (see (2) below), require a reapportionment by OMB. There are five types of non-expenditure transfers: (1) transfers of authority to obligate made directly between two existing accounts ("appropriation transfers"); (2) allocation of authority to obligate ("allocation transfers"); (3) borrowings from Treasury under loan authorizations; (4) capital transfers; and (5) borrowings from other funds. 1. Transfers of authority to obligate ("appropriation transfers") Transfers of authority to obligate typically benefit the receiving account. Examples of this type of transfer are: a) Reorganization transfers transfers resulting from reorganizations in which activities and the related funds are transferred to different departments, agencies, bureaus, or accounts. For example, when CDC assumed responsibility of the Mine Safety program in FY 1997, all budget authority and balances were transferred from the Department of Energy appropriation account to CDC's appropriation account. In this case, CDC received the benefit of the transferred funds. b) Congressionally mandated transfers transfers resulting from language enacted in an appropriations bill that directs the transfer of a specific amount to be transferred from one account to another. For example, the appropriation language for the Health Resources and Services account annually directs the transfer of funds to the Health Centers Malpractice Claims account. c) Redistribution of appropriations and balances transfers based on the administrative exercise of general statutory authority (usually occurring in the general provisions of appropriation acts). An example of this is the Secretary's authority to transfer up to one percent of any discretionary appropriation to another (as long as the receiving account is not increased by more than three percent). In each of these cases, funds are transferred from one Treasury symbol to another along with the concomitant budgetary and proprietary responsibilities. For example, when an appropriation transfer is made from HRSA's Health Resources Services (75 9 0350) to General Departmental Management (75 9 0120), the receiving Treasury Account Fund Symbol (TAFS) shows no relationship to the transferring TAFS. Since the transferring account no longer has the proprietary or budgetary responsibility for the transferred funds, the only reporting responsibility required is the reporting of the transfer-out on line 1D or 2B of the SF 132 and SF 133 (and the related FACTS II submissions). The receiving account, on the other hand, inherits all proprietary and budgetary reporting requirements and reports the transfer-in on line 1D or 2B of the SF 132 and SF 133. Note that in each of the examples above specific statutory authority is required for the transfer. The relevant transactions illustrating this type of transfer are included in Exhibit 10-20-B and Exhibit 10-20-C. 2. Allocation of authority to obligate ("allocation transfers") The allocation of authority to obligate typically benefits the transferring account and is made to carry out the purposes of the transferring account's appropriation. In contrast with an appropriation transfer (discussed above), an allocation transfer is made by delegating a portion of a TAFS' authority and fund balance to a subsidiary allocation account (transfer account) within the original account fund group. Allocation transfers do not result in increases or decreases of budget authority. Funding may be allocated from the transferring entity to the receiving entity at the time the allocation transfer Interagency Agreement (IAG) is signed or funds may be allocated as they are needed by the receiving entity. The latter is used principally when the allocation transfer is with a trust fund. Also, with all allocation transfers, the receiving account records obligations and outlays as they occur. Allocation receiving accounts carry the same symbol and title as the transferring account with a 2-digit agency code prefix for the organizational code of the receiving agency (and, in many cases, a 3-digit suffix for the bureau code). For example, funding for the Health Care Fraud and Abuse Control account is allocated to five different organizations; one outside the Department and the remainder within the Department. The transferring account is 7598393. Allocation transfers are made to 15-7598393.001 (Department of Justice), 75-7598393.001 (HHS Office of Inspector General), 75-7598393.011 (HHS Office of General Counsel), 75-7598393.002 (HHS Administration on Aging), and 75- 7598393.003 (HHS Health Resources and Services Administration). Note that the 2-digit prefix indicating the organizational code of the receiving agency in this case simply repeats the HHS code (75). This indicates an allocation of HHS appropriations within HHS. Note also that, since the allocation account is based on the transferring account, the availability of the allocation account funds is restricted to the availability of the transferring account. Reporting Responsibilities Transferring Entity The transferring entity is responsible for: communicating to the receiving entity a copy of the apportionment or similar information conveying the proper fund control to be implemented (Category A or B, etc.). Note: a standard appropriation transfer requires separate apportionment action for the transferring (losing) and receiving (gaining). appropriations. The allocation transfer, however, normally requires only a single consolidated SF 132 for the transferring account. submitting quarterly SF 133 data via FACTS II on behalf of the transferring entity. The transferring entity activity shall be reported under the original TAFS account while the receiving entity reports its activity under the allocation TAFS account. submitting year-end combined SF 133/FMS 2108 data on behalf of the transferring entity. The transferring entity activity shall be reported under the original TAFS account while the receiving entity reports its activity under the allocation TAFS account. Data submission is via GOALS or FACTS II. Receiving Entity The receiving entity is responsible for: maintaining obligations for the allocation transfer account, submitting quarterly SF 133 data via Facts II on behalf of the receiving entity and providing this data to the transferring entity no within 45 days following the close of the quarter, submitting year-end SF 133/FMS 2108 data on behalf of the receiving entity and providing this data to the transferring entity within 45 days following the end of the fiscal year, reporting allocation account activity in its Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, and Statement of Financing. NOTE: In each of the examples above, statutory authority is required for the transfer. The relevant transactions illustrating allocation transfers are included in Exhibit 10-20-D. 3. Borrowings from Treasury under Loan Authorizations Transfers from Treasury representing borrowings under loan authorizations and amounts returned to Treasury on principal are treated as non-expenditure transfers. Interest payments are handled as expenditure transfers. 4. Capital Transfers Revolving fund transactions that transfer capital investments of the United States or earnings for credit to designated capital transfer accounts are treated as non- expenditure transfers. 5. Borrowings from other Funds Amounts loaned by the Federal Financing Bank (FFB) to agencies authorized to issue, sell, or guarantee their obligations and the amounts returned in the form of principal payments are non-expenditure transfers. As in the case of borrowings from Treasury, interest payments are treated as expenditure transfers. B. Procedures for Non-Expenditure Transfers 1. The transferring entity initiates a non-expenditure transfer by preparing an SF 1151, Non-Expenditure Transfer Document (see Exhibit 10-20-F) and submitting it to Treasury's Financial Management Service (FMS). Upon receipt, FMS verifies the accuracy of the 1151 against the appropriation language, records it in the central accounting system (STAR) and forwards copies of the completed document to the transferring and receiving entities. Generally, only one transaction is listed on each SF 1151. However, multiple transfers may be listed on a single SF 1151 if they are all based on the same authority. The form must cite the legal authority for the transfer (preferably by referencing the United States Code or Statutes at Large). Only a designated representative of the agency should approve the SF 1151 with an original signature (no facsimiles). An original and four copies should be sent to Treasury for all types of non-expenditure transfer except Borrowing and Repayments from Treasury under Loan Authorizations (which require an original and five copies). 2. Since Treasury processes the SF 1151 data directly into the central accounting system, agencies should not report these transactions on their SF 224, Statement of Transactions. Agencies should record the transactions in their own administrative accounts in the same month as processed by Treasury. . 3. Any corrections to SF 1151s must be accomplished on an SF 1151. To return funds to the original (transferring) account, the receiving or administering agency is required to process a SF 1151 to reverse the original transaction (be sure to indicate on the form that it is a reversal). The following table summarizes the five types of non-expenditure transfers: Table 1: Non-Expenditure Transfers Type of Transaction Nature of Transaction Treasury Accounting Treatment Budget Treatment Transfer of Authority to Obligate ("Appropriation Transfers") Transfers to carry out the purposes of the receiving acct, e.g., to shift resources from one purpose to another or to reflect a reorganization. Once the transfer is accomplished, the transferring organization no longer has budge- tary or proprie- tary responsibility for the funds they become the responsibility of the receiving org. Transfer via SF 1151 (send original and four copies). The fund balance of the transferring acct is reduced; the fund balance of the receiving acct is increased. Transfer of BA: the transferring acct reports a transfer- out (-) on line 1D of the SF 132 and 133, and line 41.00 of the Program and Financing Schedule. The receiving acct reports a transfer in (+) on line 1D on the SF 132 and 133, and line 42.00 of the Program and Financing Schedule Transfer of PY balances: The transferring acct reports a transfer out (-) on line 2B of the SF 132 and 133, and line 22.21 of the Program and Financing Schedule. The receiving acct reports a transfer- in (+) of PY balance on line 2B on the SF 132 & 133, and line 22.22 of the Program & Financing Schedule. Allocation of Authority to Obligate ("Allocation Transfers") Transfers to carry out the purposes of the transferring acct's appropria- tion. Once the transfer is accomplished, the transferring organization retains the responsibility for budgetary reporting, while the receiving org retains the responsibility for proprietary reporting. Transfer via SF 1151 (send original & 4 copies). Funds are placed in a subsidiary alloca- tion acct (also known as a transfer appropria- tion acct) within the original acct. Allocation accts carry the same symbol and title as the transferring acct with a 2-digit prefix for the organizational code of the receiving agency. In some cases (especially when allocation transfers occur within the same agency), a 3- digit suffix is used to identify the bureau. Obligations and outlays are reported by the transferring acct. The transferring entity submits the SF 132 covering both the transferr- ing account and all allocations there- from. Normally, receiving entities will not prepare a SF 132. Receiving entities report their activity through FACTS II and provide a copy to the transferring entity. Receiving entities also report their activity on the Statement of Budgetary Resources. Borrowings from Treasury under Loan Authoriza- tions Transfers from Treasury under loan authorizations and amounts repaid as principal. Transfer via SF 1151 (send original and five copies). Use line 6C of the SF 132 and 133 and line 22.60 of the Program and Finan- cing Schedule to report principal repayments. Capital Transfers Revolving Fund transfers of capital investments or earnings to capital transfer accounts. Transfer via SF 1151 (send original and four copies). Use line 6C of the SF 132 and 133 and line 22.40 of the Program and Finan- cing Schedule to report capital transfers. Borrowings from Other Funds Transfers from the FFB and amounts repaid as principal. Transfer via SF 1151 (send original and four copies). Use line 6C of the SF 132 and 133 and line 22.60 of the Program and Financing Schedule to report principal repayments. 10-20-20 Expenditure Transfers In contrast with non-expenditure transfers that shift budgetary resources (budget authority) from one account to another, expenditure transfers are payments from one account to another. In this type of transfer, obligations and outlays are recorded by the transferring account and the receiving account records spending authority from offsetting collections (reimbursable authority) when received. This type of transfer does not change the budget authority of either the transferring or receiving account. Apportionments are required for the accounts providing and receiving the transfer. A. Types of Expenditure Transfers While there are two types of expenditure transfers; i.e., payments between two similar fund-types (general fund to general fund, trust fund to trust fund, etc.) and payments between two dissimilar fund-types (general fund to trust fund, trust fund to general fund, etc.), there are no accounting differences between them. The distinction is important only when determining the proper type of transfer (non-expenditure or expenditure) between dissimilar fund-types. Transfers between similar fund-types may be either non-expenditure or expenditure; but transfers between dissimilar fund-types must be expenditure transfers. Typically, expenditure transfers are made for the benefit of the paying account. Following are examples of expenditure transfers: 1. Orders for goods, services, equipment, or expertise from other agencies (usually under the authority of the "Economy Act" (31 U.S.C. 1535). For example, another federal agency (DoD) might reimburse an HHS agency for an employee detailed to the Pentagon, several agencies might reimburse one agency for organizing a conference from which they would all benefit, and one agency might reimburse another for providing research expertise not available in the ordering agency. 2. Payments between accounts to carry out the purposes of the transferring account (even without a specific order). Departmental TAPs typically fall into this category. This may include, for example, the provision of research expertise funded from "1% evaluation funding" (authorizations in legislation permitting the use of up to 1% of appropriations for evaluation) and coordinating computer networking activities (LAN and WAN) in headquarters that affect all organizations and from which all derive a benefit. 3. Payments made by trust funds to general funds or general funds to trust funds. For example, trust fund transfers authorized in appropriation acts for the General Departmental Management account are processed by making expenditure transfers from the Hospital Insurance and Supplementary Medical Insurance Trust Funds to the General Departmental Management account. Conversely, payments made to trust funds from general fund accounts (such as payments to the Hospital Insurance and Supplementary Medical Insurance Trust Funds by the Payments to Health Care Trust Funds account) are made by expenditure transfer. 4. Advance payments to certain revolving, management, or consolidated working funds. Some types of funds are authorized to request payment for goods or services in advance to ease accounting for and administration of intergovernmental activities. As with non-expenditure transfers, expenditure transfers require statutory authority. In most cases, this authority will be the Economy Act (31 U.S.C. 1535); however, many accounts have specific statutory to collect funds (e.g., the Health Care Policy and Research and HCFA Program Management accounts as well as Revolving Fund operations such as FDA's Revolving Fund for Certification, the NIH and HHS Service and Supply Funds, etc.). B. Procedures for Expenditure Transfers Expenditure transfers can be accomplished in several ways, depending on the relationship between the office paying and the office receiving funds. 1. Transactions within your own Agency Location Code (ALC) can be accomplished on the SF 224. Amounts billed are reflected as disbursements to the paying account and amounts collected are reflected as receipts to the collecting account. 2. Interagency transactions between agencies that are on the Government On-Line Accounting Link System (GOALS) are accomplished through the electronic On-Line Payment and Collection (OPAC) System. The OPAC System establishes a standardized interagency billing and adjustment procedure via a telecommunications network. Most interagency expenditure transfers are done through the OPAC System. Upon fulfilling the customer agency's order or requisition for services purchased or supplies shipped, immediate payment is accomplished by the billing agency crediting its own ALC and charging the customer agency's ALC. (See I TFM 6-4000 for a detailed discussion of this process). 3. Interagency transactions between agencies that are not on GOALS, but are within the Treasury disbursing area (i.e., agencies that report on the SF 224) are accomplished by processing a SF 1081 (Voucher and Schedule of Withdrawals and Credits). The SF 1081 is a combined billing and payment document that is initiated by the billing agency, clearly indicating the ALC and appropriation to receive credit; and the name, ALC and mailing address of the agency to be charged. The billing agency sends the SF 1081 to the customer agency who completes the SF 1081 by entering the amount and appropriation to be charged and certifies and returns the form to the billing office. The customer agency then reports both the charge to their appropriation and the credit to the billing office's appropriation on their SF224. (See I TFM 2-2500 for a detailed discussion of this process). 4. Interagency transactions between agencies that are not on GOALS, and not within the Treasury disbursing area require payment by check and are accomplished by processing a SF 1080 (Voucher for Transfers Between Appropriations and/or Funds). The SF 1080, which is initiated by the agency receiving the funds, reflects the address to which checks are to be mailed and is sent to the office charged. The agency charged adds the appropriation or fund account symbol to be charged, certifies the form, and processes payment through its disbursing center. (See I TFM 2-2500 for a detailed discussion of this process). The following table illustrates the differences between the two types of expenditure transfers: Table 2: Expenditure Transfers Type of Transaction Nature of Transaction Treasury Accounting Treatment Budget Treatment Payments between similar fund-types (e.g., two federal funds or between two trust funds) Payments to carry out the purposes of the paying account, e.g., payments in return for goods and services under the Economy Act. Payments via SF 224, OPAC, SF 1081, or SF 1080, as appropriate. Paying account reports disbursements (column three of the SF 224); receiving account reports collections (column two of the SF 224). The period of availability of funds may not exceed the period of availability of the source appropriation. E.g., one-year appropriations obligated by an Economy Act agreement must be deobligated at the end of the fiscal year charged, to the extent that the performing agency has not performed or incurred valid obligations under the agreement. Paying Account: Apportionment is required. Obliga- tions are recorded when an agreement is signed. Outlays are reported when performing agency processes bills and payments are made. Follow normal pro- cedures for report- ing obligations and outlays on SF 133 and Program and Financing Schedule. Receiving Perform- IAG Account: Apportionment is required. Resources ("off-setting collections") are typically shown as anticipated (on line 3C2 of SF 132 and 133), then as unfilled customers' orders (with or without an advance -line 3B1or 3B2), as earned-receiv- able (line 3A2), and finally as earned-collected (line 3A1). Pro- gram and Financing Schedule: Offsett- ing IAG cash coll- ections are reflected on lines 68.00 and 88.00- 88.90; changes in receivables and unfilled orders are reflected on lines 68.XX, 72.95,74.95, 88.95 and 88.96. Payments between dissimilar fund- types (e.g., a federal-trust transfer or a trust-federal transfer) All transfers between the two dissimilar fund groups are expenditure transfers. Payments via SF 224, OPAC, SF 1081, or SF 1080, as appropriate. Paying account reports disbursements (column three of the SF 224); receiving account reports collections (column two of the SF 224). The period of availability of funds may not exceed the period of availability of the source appropriation. E.g., one-year appropriations obligated by an Economy Act agreement must be deobligated at the end of the fiscal year charged to the extent that the performing agency has not performed or incurred valid obligations under the agreement. Paying Account: Unless specifically exempted, appor- tionment is required. Obliga- tions are recorded when transfer is made. Outlays are reported when payments are made. Follow normal pro- cedures for report- IAG obligations and outlays on SF 133 and Program and Financing Schedule. Receiving (Perform- IAG) Account: Unless specifically exempted, appor- tionment is required. If receiving account is general and is receiving trust funds, resources ("offsetting collections") are typically shown as anticipated (on line 3D2 of SF 132 and 133), then collected (line 3D1). Program and Financing Schedule: Offsetting cash collections are reflected on lines 68.00 & 88.00 - 88.90; changes in receivables and unfilled orders are reflected on lines 68.XX,72.95,74.95, 88.95 and 88.96. The relevant transactions illustrating expenditure transfers are very straight forward and are not included in the exhibits as is done for the non-expenditure transfers and the IDDAs, since these follow the normal obligation/expenditure process. 10-20-30 Intra-Departmental Delegation of Authority (IDDA) An Intra-Departmental Delegation of Authority (IDDA), formerly known as Inter-Office Transfer Voucher (IOTV), is a delegation of authority and Fund Balance with Treasury to obligate and outlay funds. IDDAs typically benefit the delegating entity. An IDDA fulfills a purpose similar to an Allocation Transfer, except that statutory authority is not required since the delegation occurs between two entities that share the same TAFS. The IDDA does not technically fit the definition of a transfer (non-expenditure or expenditure). Unlike allocation.transfers, a 2-digit account prefix for the organizational code of the receiving entity is not added on to the TAFS. IDDAs are discussed in this chapter because they provide an alter- native to the transfer of funds when no statutory authority exists. As its name states, the IDDA is actually a delegation of authority to obligate. It is only available for intra-Departmental use. The delegating entity is responsible for external reporting and maintaining the accounting records. The receiving entity is responsible for monitoring, controlling, obligating, and expending the funds as well as reporting to the delegating entity on the use of the funds. The receiving entity is responsible for maintaining all subsidiary records and supporting documentation. IDDAs are executed using HHS Form 330 (see Exhibit 10-20-G). The IDDA fulfills a purpose similar to an allocation account, except that no statutory authority is needed and formal transfer of cash via SF 1151 is not made. However, internal accounting entries are made reducing cash (Fund Balance with Treasury and Unexpended Appropriations) on the delegating entity's accounting records and increasing it on the receiving entity's records using the entries illustrated in Exhibit 10-20-E. While a non-expenditure transfer shifts budgetary resources and accountability, an IDDA merely passes obligational authority, along with the related Fund Balance with Treasury from the entity receiving the appropriation (delegating entity) to a receiving entity within HHS. With IDDAs, the receiving entity acts as an agent of the delegating entity. IDDA Examples Examples of the authority to obligate funds appropriated follow: Public Health and Social Services Emergency Fund account (in the Office of the Secretary) is delegated to the OPDIVs. Medicaid account for Medicaid Fraud Control Units is delegated to the Inspector General by HCFA. Medicaid account for the Vaccine for Children Program is delegated to the Centers for Disease Control by HCFA. Year 2000 remediation funds transferred from OMB to account 75 9/1 0140 in OS are delegated to several OPDIVs to perform Y2K remediation and testing. With all of these examples statutory authority does not exist to transfer authority and funds to each OPDIV, IDDAs are used to delegate the authority to obligate and related fund balance to the OPDIVs. When to Use IDDAs IDDAs are only available for use within the Department. The Budget and Finance offices of the delegating and receiving entities must approve all IDDAs. They should only be used in cases where non- expenditure or expenditure transfers are not possible. IDDAs are only to be used for material amounts. They are reserved for unusual circumstances (generally requiring approval at high levels of management) and should not be used to circumvent the transfer processes discussed elsewhere in this chapter. Special care should be taken to ensure that an IDDA does not result in an unauthorized augmentation of an appropriation. All delegations of authority to obligate lapse at the end of the fiscal year in which an IDDA is executed and all unobligated amounts are returned to the delegating entity. If an IDDA relationship will continue to exist between the delegating and receiving entities in the subsequent year, a new IDDA must be signed to delegate new authority. Reporting IDDA Activity With IDDA agreements, the delegating entity allocates a portion of its apportionment to the receiving entity. The receiving entity does not receive a separate apportionment and forms are not processed through Treasury. The receiving entity must establish a separate general ledger under the delegating entity's TAFS (separate IMN). The delegating entity is ultimately responsible for maintaining the accounting records and the related financial and budgetary reporting. However, the receiving entity is responsible for maintaining the subsidiary records and supporting documentation necessary to substantiate the general ledger account balances. The delegating entity fulfills all external-reporting requirements on behalf of the TAFS. The receiving entity must report preclosing budgetary and proprietary Adjusted Trial Balances (ATBs), including summary-level object class information to the delegating entity, quarterly, within 15 workdays following the close of the quarter (proprietary trial balances should be submitted monthly, if material to CFO audit). The receiving entity does not include IDDA activity in external budgetary reports or financial statements. It is imperative that the receiving entity ATBs be provided timely. Without timely reporting of this information, the delegating entity cannot prepare the appropriate reconciliations, financial and budgetary reports or close the general ledger. After receiving the ATB the delegating entity combines the receiving entity's ATB with its ATB, prepares the appropriate reconciliations and prepares the required budgetary and financial reports. The activity of an IDDA TAFS is only considered complete and comprehensive for the TAFS when the trial balances of the delegating and receiving entities are combined. The receiving entity reports disbursements under an IDDA on a SF 224, Statement of Transactions, referencing the delegating entity's TAFS. The receiving entity is responsible for providing the delegating entity with copies of all SF 224s. To record IDDA activity both the delegating and receiving entities must follow the IDDA accounting model shown in Exhibit 10-20-E. . BUDGETARY ACCOUNT CONCEPTUAL FRAMEWORK Budget Authority/Resources to Be Controlled 4119 Other Appropriations Realized 4160 Anticipated Transfers - Current-Year Authority 4165 Anticipated Allocation Transfers of Current- Year Authority 4170 Transfers - Current-Year Authority 4175 Allocation Transfers of Current Year Authority 4176 Allocation Transfer- Prior-Year Balances 4180 Anticipated Transfers - Prior-Year Balances 4190 Transfers - Prior-Year Balances 4201 Total Actual Resources - Collected = Status of Budgetary Authority 4450 Unapportioned Authority 4511 Apportionments Available - Current Quarters 4512 Apportionments Available - Subsequent Quarters 4540 Internal Distribution - Funds Issued 4550 Internal Distribution - Funds Received 4590 Apportionments Unavailable-Anticipated Resources 4611 Allotments Available for Commitment/Obligation 4612 Allowances Available for Commitment/Obligation 4650 Allotments-Expired Authority 4700 Commitments 4801 Unexpended Obligations - Unpaid 4902 Expended Authority - Paid . Example of Appropriation Transfer - Current-Year Authority The following exhibit is for an annual appropriation. The events in this exhibit show two transaction paths: one when transfers are anticipated, and one when transfers are not anticipated. This results in two trial balances and SF 133s being shown to demonstrate the differing accounting results. The event description will indicate if the entry is specific to one scenario or the other. If not indicated, the entry should be recorded in both scenarios. Either transaction path may be used in the recording of current-year appropriation transfers. At the end of this exhibit the "T" account tables have been included, which show the accounting effects on all accounts for all events. For purposes of presentation, assume the following for appropriation transfers. Initial appropriation: $ 1000 Anticipated Transfer: 300 Actual Transfer and Allotment 100 Committed, Obligated, Expended 50 Expired 50 Note: The Transaction Codes (TC) used to initiate the following accounting transactions are shown in the second and fourth columns. EVENT TC TRANSFERRING ENTITY TC RECEIVING ENTITY 1. To record enactment of a $1,000 appropriation. 00B Proprietary N/A Budgetary DR. 4119 Other Appropriations Realized 1000 CR. 4450 Unapportioned Authority 1000 Proprietary N/A Budgetary N/A 2. To record receipt of a $1000 appropriation warrant. 001 Proprietary DR. 1011 Fund Balance With Treasury- 1000 Authority CR. 3100 Unexpended Appropriations 1000 Budgetary N/A Proprietary N/A Budgetary N/A 3. Anticipated To record the anticipated transfer of $300 in Current-Year authority. Anticipating transfers is not required, but allows authority to be apportioned before it is realized. If unanticipated, skip to event #5. 00M Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 300 CR. 4160 Anticipated Transfers - Current-Year Authority 300 Note: This entry will be reversed (R) when actual transfer is recorded (see TC 00F). 00M (R) Proprietary N/A Budgetary DR. 4160 Anticipated Transfers - Current-Year Authority 300 CR. 4450 Unapportioned Authority 300 Note: This entry will be reversed (R) when actual transfer is recorded (see TC 00F). 4. Anticipated To record the apportionment of the anticipated funds. The receiving appropriation has an approved SF 132 from OMB for the $100 anticipated transfer. Proprietary N/A Budgetary N/A 007 Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 300 CR. 4590 Apportionments Unavailable- Anticipated Resources 300 5. To record the actual transfer of $100 via SF-1151 of Current- Year authority. 00F Proprietary DR. 3100 Unexpended Appropriations 100 CR. 1011 Fund Balance With Treasury-Authority 100 - And - Budgetary DR. 4450 Unapportioned Authority 100 CR. 4170 Transfers Current-Year - Authority 100 00F (R) Proprietary DR. 1011 Fund Balance With Treasury- 100 Authority CR. 3100 Unexpended Appropriations 100 - And - Budgetary DR. 4170 Transfers - Current-Year Authority 100 CR. 4450 Unapportioned Authority 100 6. Anticipated If initially anticipated, reverse the amount in event #3 using TC 00M. If unanticipated, skip to event #8. 00M (R) Proprietary N/A Budgetary DR. 4160 Anticipated Transfers - Current-Year Authority 100 CR. 4450 Unapportioned Authority 100 00M Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 100 CR. 4160 Anticipated Transfers - Current-Year Authority 100 Note: If unanticipated, skip this event and go to event #8. 7. Anticipated To record the availability of anticipated resources based on the receipt of the $100 transfer. Next, skip to event #9. Proprietary N/A Budgetary N/A 005 Proprietary N/A Budgetary DR. 4590 Apportionments Unavailable- Anticipated Resources 100 CR.4512 Apportionment Available For Distribution-Subsequent Quarter 100 Note: This TC is only used if transfer was anticipated. 8. Unanticipated The Receiving appropriation has an approved SF-132 from OMB for the $100 transfer (if transfer not anticipated). Proprietary N/A Budgetary N/A 007 Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 100 CR.4512 Apportionment Available For Distribution-Subsequent Quarter 100 Note: Only use this TC if transfer was not anticipated. From this point through event # 16, events described apply to both transaction types, whether or not anticipated. 9. The Receiving appropriation recognizes availability of subsequent quarter apportionments at the beginning of the current quarter. Proprietary N/A Budgetary N/A 013 Proprietary N/A Budgetary Dr. 4512 Apportionment Available for Distribution-Subsequent Quarter 100 CR. 4511 Apportionment Available for Distribution-Current Quarter 100 10. The Receiving Appropriation allots the $100 received. Proprietary N/A Budgetary N/A 030 Proprietary N/A Budgetary DR. 4511 Apportionment Available for Distribution- Current Quarter 100 CR. 4611 Allotments Available for Commitment/Obligation 100 11. An allowance is issued for the $50 allotment. Proprietary N/A Budgetary N/A 031 Proprietary N/A Budgetary Dr. 4611 Allotments Available for Commitment/ Obligation 50 Cr. 4612 Allowances Available for Commitment/Obligation 50 12. The Receiving appropriation enters into a commitment of $50. Proprietary N/A Budgetary N/A 040 Proprietary N/A Budgetary DR. 4612 Allowances Available for Commitment/Obligation 50 CR. 4700 Commitments 50 13. The Receiving Appropriation incurs an obligation of $50 from a previous commitment. Proprietary N/A Budgetary N/A 050 Proprietary N/A Budgetary DR. 4700 Commitments 50 CR. 4801 Unexpended Obligations-Unpaid 50 14. The Receiving appropriation expends an obligation for $50. Proprietary N/A Budgetary N/A 191 Proprietary DR. 6101 Operating/Program Expense 50 CR. 1012 Fund Balance With Treasury- Disbursements 50 - And - DR. 3100 Unexpended Appropriations 50 CR. 5700 Expended Appropriations 50 Budgetary DR. 4801 Unexpended Obligations-Unpaid 50 CR. 4902 Expended Authority-Paid 50 15. A preclosing trial balance for the Transferring and Receiving entities appears as follows: (A) If transfer anticipated Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4160 0 200 4170 0 100 4119 1000 0 4450 0 700 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4160 200 0 4170 100 0 4590 0 200 4611 0 50 4902 0 50 300 300 (B) If transfer not anticipated Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4170 0 100 4119 1000 0 4450 0 900 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4170 100 0 4611 0 50 4902 0 50 100 100 16. Crosswalk of Appropriation Transfers - Current-Year Interim SF 133. (A) If transfer anticipated Transferring Entity Resources: 1A 4119 1000 1D 4170 -100 1E 4160 -200 7 700 Status: 10D 4450 700 700 Outlays: N/A Receiving Entity Resources 1D 4170 100 1E 4160 200 7 300 Status: 8A 4902 50 9A1 4611 50 10D 4590 200 11 300 Outlays: 15A 4902 50 (B) If transfer not anticipated Transferring Entity Resources: 1A 4119 1000 1D 4170 -100 7 900 Status: 10D 4450 900 900 Outlays: N/A Receiving Entity Resources 1D 4170 100 7 100 Status: 8A 4902 50 9A1 4611 50 11 100 Outlays: 15A 4902 50 17. At the end of year 1, unused authority expires. Adjusting and closing entries are as follows: (A) To adjust anticipated transfers to actual. Pre- Closing Table Budgetary DR. 4160 Anticipated transfers - Current Year Authority 200 CR. 4450 Unapportioned Authority 200 Pre- Closing Table Budgetary DR. 4450 Unapportioned Authority 200 CR. 4160Anticipated Transfers- Current-Year Authority 200 DR. 4590 Apportionments Unavailable- Anticipated Resources 200 CR. 4450 Unapportioned Authority 200 (B) To consolidate resources Closing Table Budgetary DR. 4201 Total Actual Resources - Collected 900 DR. 4170 Transfers-Current-Year Authority 100 CR. 4119 Other Appropriations Realized 1000 Closing Table Budgetary DR. 4201 Total Actual Resources - Collected 100 CR. 4170 Transfers- Current Year Authority 100 (C) To close unapportioned authority Closing Table Budgetary DR. 4450 Unapportioned 900 CR. 4650 Allotments - Expired Authority 900 Budgetary N/A (C2) To close unused allotments Budgetary N/A Closing Table Budgetary DR. 4611 Allotments Available for Commitment/ Obligation 50 CR. 4650 Allotments- Expired Authority 50 (D) To close expended authority - And - (E) To close Proprietary income and expense accounts Budgetary N/A Proprietary N/A Closing Table Budgetary DR. 4902 Expended Authority - Paid 50 CR. 4201 Total - Actual Resources - Collected 50 And - Proprietary DR. 5700 Expended Appropriations 50 CR. 3310 Cumulative Results of Operations 50 DR. 3310 Cumulative Results of Operations 50 CR. 6101Operating/Program Expenses 50 18. A post closing trial balance for year 1 for the Transferring and Receiving agencies appears as follows: (A) If transfer anticipated Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 (B) If transfer not anticipated Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 . "T" Account Table for Appropriation Transfer-Current Year Authority - Transfer Anticipated - Transferring Entity EVENT # 1011 3100 4119 4160 4170 4201 4450 4650 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 300 300 5 100 100 100 100 6 100 100 15 900 900 1000 200 100 700 17A 200 200 17B 1000 100 900 17C 900 900 18 900 900 900 900 "T" Account Table for Appropriation Transfer-Current Year Authority -Transfer Not Anticipated - Transferring Entity EVENT # 1011 3100 4119 4170 4201 4450 4650 DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 5 100 100 100 100 15 900 900 1000 100 900 17b 1000 100 900 17c 900 900 18 900 900 900 900 . "T" Account Table for Appropriation Transfer-Current Year Authority - Transfer Anticipated - Receiving Entity (Continued on Next Page) EVENT # 1011 1012 3100 3310 4160 4170 4201 4450 4511 4512 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 3 300 300 4 300 5 100 100 100 100 6 100 100 7 100 9 100 100 10 100 11 12 13 14 50 50 15 100 50 50 200 100 17a 200 17b 100 100 200 200 17c2 17d 50 17e 50 50 18 100 50 50 50 . "T" Account Table for Appropriation Transfer-Current Year Authority - Transfer Anticipated - Receiving Entity (Continued from Preceding Page) EVENT # 4590 4611 4612 4650 4700 4801 4902 5700 6101 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 3 4 300 5 6 7 100 9 10 100 11 50 50 12 50 50 13 50 50 14 50 50 50 50 15 200 50 50 50 50 17a 200 17b 17c2 50 50 17d 50 17e 50 50 18 50 "T" Account Table for Appropriation Transfer-Current Year Authority - Transfer Not Anticipated - Receiving Entity EVENT # 1011 1012 3100 3310 4170 4201 4450 4511 4512 4611 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 100 100 100 100 8 100 100 9 100 100 10 100 100 11 50 12 13 14 50 50 15 100 50 50 100 50 17b 100 100 17c2 50 17d 50 50 50 18 100 50 50 50 EVENT # 4612 4650 4700 4801 4902 5700 6101 DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 8 9 10 11 50 12 50 50 13 50 50 14 50 50 50 50 15 50 50 50 17b 17c2 50 17d 50 50 50 18 50 . Example of Appropriation Transfer - Prior-Year Authority The following exhibit is for an annual appropriation. The events in this exhibit show two transaction paths: one when transfers are anticipated, and one when transfers are not anticipated. This results in two trial balances and SF 133s being shown to demonstrate the differing accounting results. The event description will indicate if the entry is specific to one scenario or the other. If not indicated, the entry should be recorded in both scenarios. Either transaction path may be used in the recording of prior-year appropriation transfers. At the end of this exhibit, the "T" account tables have been included, which show the accounting effects on all accounts for all events. For purposes of presentation, assume the following for Prior-Year transfers. Initial appropriation: $1000 Anticipated transfer: 300 Actual transfer and allotment: 100 Commitment, obligation, expended: 50 Expired: 50 Note: The Transaction Codes (TC) used to initiate the following accounting transactions are shown in the second and fourth columns. Transactions recorded in the previous fiscal year: EVENT TC TRANSFERRING ENTITY TC RECEIVING ENTITY 1. To record enactment of a $1,000 appropriation. 00B Proprietary N/A Budgetary DR. 4119 Other Appropriations 1000 Realized CR. 4450 Unapportioned Authority 1000 Proprietary N/A Budgetary N/A 2. To record receipt of a $1,000 appropriation warrant. 001 Proprietary DR. 1011 Fund Balance With Treasury- Authority 1000 CR. 3100 Unexpended Appropriations 1000 Budgetary N/A Proprietary N/A Budgetary N/A 3. A preclosing trial balance for year 1 for the Transferring and Receiving agencies appears as follows: Transferring Entity Proprietary Debit Credit 1011 1000 0 3100 0 1000 1000 1000 Budgetary Debit Credit 4119 1000 0 4450 0 1000 1000 1000 Receiving Entity N/A 4. Adjusting and Closing Entries Closing Table Proprietary N/A Budgetary DR. 4201 Total Actual Resources- 1000 Collected CR. 4119 Other Appropriations Realized 1000 Proprietary N/A Budgetary N/A 5. A post closing trial balance for year 1 for the Transferring and Receiving agencies appears as follows: Proprietary Debit Credit 1011 1000 0 3100 0 1000 1000 1000 Budgetary Debit Credit 4201 1000 0 4450 0 1000 1000 1000 N/A 6. Anticipated To record the anticipated transfer of $300 of Prior-Year authority during year 2. Anticipating transfers is not required, but allows authority to be apportioned before it is realized. If unanticipated, go to event #8. 00N Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 300 CR. 4180 Anticipated Transfers-Prior- Year Balances 300 Note: This entry will be reversed (R) when actual transfer is recorded (see TC 00G). 00N (R) Proprietary N/A Budgetary DR. 4180 Anticipated Transfers-Prior - 300 Year Balances CR. 4450 Unapportioned Authority 300 Note: This entry will be reversed (R) when actual transfer is recorded (see TC 00G). 7. Anticipated To record the apportionment of the anticipated funds. The receiving appropriation has an approved SF 132 from OMB for the $100 transfer. Proprietary N/A Budgetary N/A 007 Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 300 CR. 4590 Apportionments Unavailable- Anticipated Resources 300 8. To record the actual transfer of $100 from Prior-Year budget authority based upon receipt of SF 1151. If initially unanticipated, go to event #11 next. 00G Proprietary DR. 3100 Unexpended Appropriations 100 CR. 1011 Fund Balance with Treasury Authority . 100 - And - Budgetary DR. 4450 Unapportioned Authority 100 CR. 4190 Transfers-Prior-Year Balances 100 00G (R) Proprietary DR. 1011 Fund Balance With Treasury- Authority 100 CR. 3100 Unexpended Appropriations 100 - And - Budgetary DR. 4190 Transfers-Prior-Year Balances 100 CR. 4450 Unapportioned Authority 100 9. Anticipated If initially anticipated, reverse the amount in event #6 using TC 00N. If unanticipated, skip to event #11. 00N (R) Proprietary N/A Budgetary DR. 4180 Anticipated Transfers-Prior - 100 Year Balances CR. 4450 Unapportioned Authority 100 00N Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 100 CR. 4180 Anticipated Transfers-Prior - 100 Year Balances Note: If unanticipated, skip this event and go to event #11. 10. Anticipated To record the availability of anticipated resources based on the receipt of the $100 transfer. Next, skip to event #12. Proprietary N/A Budgetary N/A 005 Proprietary N/A Budgetary DR. 4590 Apportionments Unavailable- Anticipated Resource 100 CR.4512 Apportionment Available For Distribution- Subsequent Qtr 100 Note: This TC is only used if transfer was anticipated. 11. Unanticipated The Receiving appropriation has an approved SF-132 from OMB for the $100 transfer (for transfer not anticipated). Proprietary N/A Budgetary N/A 007 Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 100 CR.4512 Apportionment Available For Distribution- Sub Qtr 100 Note: This TC is only used if transfer was not anticipated. From this point through event #19, events described apply to both transaction types, whether or not anticipated. 12. The Receiving appropriation recognizes availability of subsequent quarter apportionments at the beginning of the current quarter. Proprietary N/A Budgetary N/A 013 Proprietary N/A Budgetary Dr. 4512 Apportionment Available for Distribution-Subsequent Quarter 100 CR. 4511 Apportionment Available for Distribution-Current Quarter 100 13. The Receiving appropriation allots the Prior-Year funding authority of $100. Proprietary N/A Budgetary N/A 030 Proprietary N/A Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 100 CR. 4611 Allotments Available for Commitment/Obligation 100 14. An allowance is issued for the $50 allotment. Proprietary N/A Budgetary N/A 031 Proprietary N/A Budgetary Dr. 4611 Allotments Available for Commitment/Obligation 50 Cr. 4612 Allowances Available for Commitment/Obligation 50 15. The Receiving appropriation enters into a $50 commitment. Proprietary N/A Budgetary N/A 040 Proprietary N/A Budgetary DR. 4612 Allowances Available for Commitment/Obligation 50 CR. 4700 Commitments 50 16. The Receiving appropriation incurs an obligation of $50 from the previous commitment. Proprietary N/A Budgetary N/A 050 Proprietary N/A Budgetary DR. 4700 Commitments 50 CR. 4801 Unexpended Obligations- Unpaid 50 17. The Receiving appropriation expends a $50 obligation. Proprietary N/A Budgetary N/A 191 Proprietary DR. 6101 Operating/ Program Expenses 50 CR. 1012 Fund Balance With Treasury- Disbursements 50 DR. 3100 Unexpended Appropriations 50 CR. 5700 Expended Appropriations 50 Budgetary DR. 4801 Unexpended Obligations-Unpaid 50 CR. 4902 Expended Authority-Paid 50 18. A preclosing trial balance for the Transferring and Receiving Entities appears as follows: Note: This is for the interim SF 133. For the fourth quarter, the adjusting entry to close anticipated transfers must be done before SF 133 preparation. (A) If transfer anticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 1000 0 4180 0 200 4190 0 100 4450 0 700 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4180 200 0 4190 100 0 4590 0 200 4611 0 50 4902 0 50 300 300 (B) If transfer not anticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 1000 0 4190 0 100 4450 0 900 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4190 100 0 4611 0 50 4902 0 50 100 100 19. Crosswalk of Appropriation Transfers - Prior-Year SF 133 (A) If transfer anticipated: Transferring Entity Resources : 2A 4201 $1,000 2B 4190 -100 2C 4180 -200 7 $ 700 Status: 10D 4450 $ 700 11 $ 700 Outlays: N/A Receiving Entity Resources: 2B 4190 $ 100 2C 4180 200 7 $ 300 Status: 8A 4902 $ 50 9A1 4611 50 10D 4590 200 11 $ 300 Outlays: 15A 4902 $ 50 (B) If transfer not anticipated: Transferring Entity Resources : 2A 4201 $1,000 2B 4190 -100 7 $ 900 Status: 10D 4450 $ 900 12 $ 900 Outlays: N/A Receiving Entity Resources: 2B 4190 $ 100 7 $ 100 Status: 8A 4902 $ 50 9A1 4611 50 11 $ 100 Outlays: 15A 4902 $ 50 20. Anticipated At the end of the year, unused authority expires. Preclosing adjusting entries are as follows: (A) To close unrealized anticipated transfers to actual. Pre- Closing Table Budgetary DR. 4180 Anticipated Transfers-Prior-Year 200 Balances CR. 4450 Unapportioned Authority 200 Pre- Closing Table Budgetary DR. 4450 Unapportioned Authority 200 CR. 4180 Anticipated Transfers- Prior-Year Balances 200 DR. 4590 Apportionments Unavailable- Anticipated Resources 200 CR. 4450 Unapportioned Authority 200 (B) To consolidate resources Closing Table DR. 4190 Transfers Prior-Year -Balances 100 CR. 4201 Total Actual Resources- Collected 100 Closing Table DR. 4201 Total Actual Resources- Collected 100 CR. 4190 Transfers-Prior-Year Balances 100 (C) To close unapportioned authority Closing Table DR. 4450 Unapportioned Authority 900 CR. 4650 Allotments-Expired Authority 900 N/A (C2) To close unused allotments N/A Closing Table DR. 4611 Allotments Realized Resources 50 CR. 4650 Allotments-Expired Authority 50 (D) To close expended authority Budgetary N/A Closing Table Budgetary DR. 4902 Expended Authority-Paid 50 CR. 4201 Total Actual Resources- Collected 50 21. To close Proprietary income and expense accounts Proprietary N/A Closing Table Proprietary DR. 5700 Expended Appropriations 50 CR. 3310 Cumulative Results of Operations 50 DR. 3310 Cumulative Results of Operations 50 CR. 6101 Operating/Program Expense 50 22. A post closing trial balance for the Transferring and Receiving Entities appears as follows: (A) If transfer anticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 (B) If transfer not anticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 ."T" Account Table for Appropriation Transfer-Prior Year Authority - Transfer Anticipated - Transferring Entity EVENT # 1011 3100 4119 4180 4190 4201 4450 4650 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 1000 1000 1000 4 1000 1000 5 1000 1000 1000 1000 6 300 300 8 100 100 100 100 9 100 100 18 900 900 200 100 1000 700 20a 200 200 20b 100 100 20c 900 900 22 900 900 900 900 "T" Account Table for Appropriation Transfer - Prior Year Authority - Transfer Not Anticipated - Transferring Entity EVENT # 1011 3100 4119 4190 4201 4450 4650 DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 1000 1000 1000 4 1000 1000 5 1000 1000 1000 1000 8 100 100 100 100 18 900 900 100 1000 900 20b 100 100 20c 900 900 22 900 900 900 900 . "T" Account Table for Appropriation Transfer - Prior Year Authority - Transfer Anticipated - Receiving Entity (Continued on Next Page) EVENT # 1011 1012 3100 3310 4180 4190 4201 4450 4511 4512 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 6 300 300 7 300 8 100 100 100 100 9 100 100 10 100 12 100 13 100 100 14 15 16 17 50 50 18 100 50 50 200 100 20a 200 200 200 20b 100 100 20c2 20d 50 21 50 50 22 100 50 50 50 . "T" Account Table for Appropriation Transfer - Prior Year Authority - Transfer Anticipated - Receiving Entity (Continued from Preceding Page) EVENT # 4590 4611 4612 4650 4700 4801 4902 5700 6101 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 6 7 300 8 9 10 100 12 13 100 14 50 50 15 50 50 16 50 50 17 50 50 50 50 18 200 50 50 50 50 20a 200 20b 20c2 50 50 20d 50 21 50 50 22 50 ."T" Account Table for Appropriation Transfer - Prior Year Authority - Transfer Not Anticipated - Receiving Entity EVENT # 1011 1012 3100 3310 4190 4201 4450 4511 4512 4611 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 8 100 100 100 100 11 100 100 12 100 100 13 100 100 14 50 15 16 17 50 50 18 100 50 50 100 50 20b 100 100 20c2 50 20d 50 21 50 50 22 100 50 50 50 EVENT # 4612 4650 4700 4801 4902 5700 6101 DR CR DR CR DR CR DR CR DR CR DR CR DR CR 8 11 12 13 14 50 15 50 50 16 50 50 17 50 50 50 50 18 50 50 50 20b 20c2 50 20d 50 21 50 50 22 50 . Example of Non-expenditure Allocation Transfers The following exhibit is for an annual appropriation. There are two types of allocation transfers: one where all funds are transferred when the IAG is signed (Lump Sum Transfer), and one where funds are transferred based on cash outlay needs (cash needs transfer). Both of these are illustrated in this exhibit. Each of these allocation transfers can be anticipated or not. These examples are illustrated as well. A total of four transaction paths for allocation transfers are shown to illustrate these examples. Trial balances and SF 133s are shown to demonstrate the differing accounting results. The event descriptions indicate the specific entry scenario. If no specific scenario is indicated, the entry should be recorded in all scenarios. Anticipating transfers is not required for either type of allocation transfer; either option may be used. At the end of this exhibit the "T" accounts have been included, which show the accounting effects on all accounts for all events. For purposes of presentation, assume the following for allocation transfers. Initial appropriation: $1000 Anticipated transfer: 300 Actual transfer and allotment 100 Committed, obligated and expended 50 Expired 50 EVENT TC TRANSFERRING ENTITY TC RECEIVING ENTITY 1. To record enactment of a $1000 appropriation. 00B Proprietary N/A Budgetary DR. 4119 Other Appropriations Realized 1000 CR. 4450 Unapportioned Authority 1000 Proprietary N/A Budgetary N/A 2. To record receipt of a $1,000 appropriation warrant. 001 Proprietary DR. 1011 Fund Balance With Treasury-Authority 1000 CR. 3100 Unexpended Appropriations 1000 Budgetary N/A Proprietary N/A Budgetary N/A 3. The Transferring Entity submits a SF-132 and receives an approved SF-132 from OMB apportioning the $1,000. 007 Proprietary N/A Budgetary DR. 4450 Unapportioned Authority 1000 CR. 4512 Apportionment Available for Distribution- Subs Qtr 1000 Proprietary N/A Budgetary N/A 4. The Transferring appropriation recognizes availability of subsequent quarter apportionments at the beginning of the current quarter. 013 Proprietary N/A Budgetary DR. 4512 Apportionments Available for Distribution-Subsequent Quarter 1000 CR. 4511 Apportionments Available for Distribution-Current Qtr 1000 Proprietary N/A Budgetary N/A 5. Anticipated Lump Sum and Anticipated Cash Needs Tnsfr The Transferring entity negotiates an allocation transfer Interagency Agreement (IAG) with a Transfer Appropriation Entity (Receiving Entity) in the amount of $300. Anticipated allocation transfer IAGs are being recorded here by both the Transferring Entity and the Receiving Entity recorded for either an immediate funds transfer or a transfer based on cash outlay needs). (Note that the Trans- ferring Entity has been appor- tioned the funding by OMB.) Anticipating transfers is not required for either type of allo- cation transfer. If transfer is not to be anticipated, skip to event #6. 00Z Proprietary N/A Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 300 CR. 4165 Anticipated Allocation Transfers of Curr-Yr Authority 300 Note: This entry will be reversed when actual transfer is recorded (see TC 011). 0AA Proprietary N/A Budgetary DR. 4165 Anticipated Allocation Transfers Of Current-Yr Authority Transfers 300 CR. 4590 Apportionments Unavailable- Anticipated Resources 300 Note: This entry will be reversed (R) when actual transfer is recorded (see TC 011(R)). 6. Unanticipated and Anti- cipated Lump Sum Transfer To record the actual transfer of authority based on an approved allocation transfer IAG and an executed SF 1151 for $100. Actual fund balance with Treasury is to be transferred from the Transferring Entity to the Receiving Entity at the time the Allocation Transfer IAG is signed. If not anticipated, skip to event #10. See Exhibit 10-20-F for SF 1151 example. 011 Proprietary DR. 3100 Unexpended Appropriations 100 CR. 1011 Fund Balance With Treasury- Authority 100 - And - Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 100 CR. 4175 Allocation Transfers of Current-Year Authority 100 011 (R) Proprietary DR. 1011 Fund Balance With Treasury- Authority 100 CR. 3100 Unexpended Appropriations 100 - And - Budgetary DR. 4175 Allocation Transfers of Current- Year Authority 100 4511 Apportionment Available for Distribution-Current Quarter 100 7. Anticipated Lump Sum Tnsfr If initially anticipated, the transferring entity reverses the amount in event #5 using TC OOZ (R), and the receiving entity reverses the amount using TC 0AA (R). Next, skip to event #10. 00Z (R) Proprietary N/A Budgetary DR. 4165 Anticipated Allocation Transfers of Current-Year Authority 100 CR. 4511 Apportionment Available for Distribution-Current Quarter 100 0AA (R) Proprietary N/A Budgetary DR. 4590 Apportionments Unavailable- Anticipated Resources 100 CR. 4165 Anticipated Allocation Transfers of Current-Year Authority 100 8. Unanticipated and Anticipated Cash Needs Transfer To record the actual transfer of authority based on an approved allocation transfer IAG for $100. Actual fund balance with Treasury is to be transferred based on cash needs of the Receiving Entity. A liability is recorded on the Transferring Entity and a receivable is recorded on the Receiving Entity in the amount of the fund balance to be transferred. If not anticipated, skip to event #10. 00X Proprietary DR. 3100 Unexpended Appropriations 100 CR. 2150 Liability for Allocation Transfers 100 - And - Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 100 CR. 4175 Allocation Transfers of Current-Year Authority 100 00Y Proprietary DR. 1330 Receivable for Allocation Transfers 100 CR. 3100 Unexpended Appropriations 100 - And - Budgetary DR. 4175 Allocation Transfers of Current- Year Authority 100 CR. 4511 Apportionment Available for Distribution-Current Quarter 100 9. Anticipated Cash Needs Transfer If initially anticipated, the transferring entity reverses the amount in event #5 using TC OOZ(R), and the receiving entity reverses the amount using TC 0AA(R). If not anticipated, skip to event #10. 00Z (R) Proprietary N/A Budgetary DR. 4165 Anticipated Allocation Transfers of Current-Year Authority 100 CR. 4511 Apportionment Available for Distribution-Current Quarter 100 0AA(R) Proprietary N/A Budgetary DR. 4590 Apportionments Unavailable- Anticipated Resources 100 CR. 4165 Anticipated Allocation Transfers of Current-Year Authority 100 10. The Receiving Entity allots the funding authority from the IAG in the amount of $100. Proprietary N/A Budgetary N/A 030 Proprietary N/A Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 100 CR. 4611 Allotments Available for Commitment/Obligation 100 11. An allowance is issued for the $50 allotment. Proprietary N/A Budgetary N/A 031 Proprietary N/A Budgetary DR. 4611 Allotment Available for Commitment/Obligation 50 CR. 4612 Allowances Available for Commitment/Obligation 50 12. The Receiving Entity enters into a $50 commitment Proprietary N/A Budgetary N/A 040 Proprietary N/A Budgetary DR. 4612 Allowances Available for Commitment/Obligation 50 CR. 4700 Commitments 50 13. The Receiving Entity incurs a $50 obligation from the previous commitment. Proprietary N/A Budgetary N/A 050 Proprietary N/A Budgetary DR. 4700 Commitments 50 CR. 4801 Unexpended Obligations- Unpaid 50 14. Lump Sum Transfer The Receiving Entity anticipates a disbursement for the $50 obligation. Funding was transferred when the Allocation Transfer IAG was signed. Proprietary N/A Budgetary N/A Proprietary N/A Budgetary N/A 15. Unanticipated and Anticipated Cash Needs Transfer The Receiving Entity anticipates a disbursement for the $50 obligation. Funds are transferred based on cash outlay needs. The Receiving Entity requests the transfer via SF-1151 of funds from the Transferring Entity to fund the outlay. The Transferring Entity prepares and submits the SF-1151 to Treasury and both the Transferring Entity and the Receiving Entity receive confirmed copies. 021 Proprietary DR. 2150 Liability for Allocation Transfer 50 CR. 1011 Fund Balance With Treasury-Authority 50 Budgetary N/A 022 Proprietary DR. 1011 Fund Balance With Treasury- Authority 50 CR. 1330 Receivable For Allocation Transfers 50 Budgetary N/A 16. The Receiving Entity expends an obligation for $50 Proprietary N/A Budgetary N/A 191 Proprietary DR. 6101 Operating/Program Expenses 50 CR. 1012 Fund Balance With Treasury-Disbursements 50 DR. 3100 Unexpended Appropriations 50 CR. 5700 Expended Appropriations 50 Budgetary DR. 4801 Unexpended Obligations - Unpaid 50 CR. 4902 Expended Authority-Paid 50 17. Lump Sum Transfer At the end of year 1, there is unused authority that expires. Assume that the Transferring Entity has no additional activity other than the transfer and all of transactions above. Pre Closing trial balances for the Transferring Entity and the Receiving Entity appear as follows: (A) If transfer Anticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4119 1000 0 4165 0 200 4175 0 100 4511 0 700 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4165 200 0 4175 100 0 4590 0 200 4611 0 50 4902 0 50 300 300 (B) If transfer Unanticipated: Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4119 1000 0 4175 0 100 4511 0 900 1000 1000 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4175 100 0 4611 0 50 4902 0 50 100 100 18. Cash Needs Transfer At the end of year 1, there is unused authority that expires. Assume that the Transferring Entity has no additional activity other than the transfer and all of the transactions above. Pre- closing trial balances for the Transferring Entity and the Receiving Entity appear as follows: (A) If transfer Anticipated: Transferring Entity Proprietary Debit Credit 1011 950 0 2150 0 50 3100 0 900 950 950 Budgetary Debit Credit 4119 1000 0 4165 0 200 4175 0 100 4511 0 700 1000 1000 Receiving Entity Proprietary Debit Credit 1011 50 0 1012 0 50 1330 50 0 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4165 200 0 4175 100 0 4590 0 200 4611 0 50 4902 0 50 300 300 (B) If transfer Unanticipated: Transferring Entity Proprietary Debit Credit 1011 950 0 2150 0 50 3100 0 900 950 950 Budgetary Debit Credit 4119 1000 0 4175 0 100 4511 0 900 1000 1000 Receiving Entity Proprietary Debit Credit 1011 50 0 1012 0 50 1330 50 0 3100 0 50 5700 0 50 6101 50 0 150 150 Budgetary Debit Credit 4175 100 0 4611 0 50 4902 0 50 100 100 19(A). Current-Year Interim SF 133 Crosswalk for Anticipated Lump Sum and Anticipated Cash Needs Transfers. Transferring Entity Resources: 1A 4119 1000 1D 4175 -100 1E 4165 -200 7 700 Status: 9A1 4511 700 11 700 Outlays: N/A Receiving Entity Resources: 1D 4175 100 1E 4165 200 7 300 Status: 8A 4902 50 9A1 4590 200 9A1 4611 50 11 300 Outlays: 15A 4902 50 19(B). Current-Year Interim SF 133 Crosswalk for Unanticipated Lump Sum and Unanticipated Cash Needs Tranfers. Transferring Entity Resources: 1A 4119 1000 1D 4175 -100 7 900 Status: 9A1 4511 900 11 900 Outlays: N/A Receiving Entity Resources: 1D 4175 100 7 100 Status: 8A 4902 50 9A1 4611 50 11 100 Outlays: 15A 4902 50 20. Anticipated Lump Sum and Anticipated Cash Needs Transfer Pre-closing adjusting entries at the end of year 1, before FACTS II/SF 133 reporting, are as follows: To adjust anticipated transfers; to be recorded prior to submission of 4th Quarter FACTS II. Note: For 4th Quarter SF 133s/FACTS II, all Anticipated accounts must be closed. Pre- Closing Table Proprietary N/A Budgetary DR. 4165 Anticipated Allocation Transfers of Current-Year Authority 200 CR. 4450 Unapportioned Authority 200 DR. 4450 Unapportioned Authority 200 CR. 4511 Apportionment Available For Distribution-Current Quarter 200 Pre- Closing Table Proprietary N/A Budgetary DR. 4590 Apportionments Unavailable- Anticipated Resources 200 CR. 4450 Unapportioned Authority 200 DR. 4450 Unapportioned Authority 200 CR. 4165 Anticipated Allocation Transfers of Current-Year Authority 200 21. Closing Entries (after SF 133/FACTS II) Transferring Entity To close appropriation to total resources Receiving Entity To close expenses and expended appropriations - And - To close expended appropriations Closing Table Proprietary N/A Budgetary DR. 4201 Total Actual Resources- 1,000 Collected CR. 4119 Other Appropriations Realized 1,000 Closing Table Closing Table Closing Table Proprietary DR. 5700 Expended Appropriations 50 CR. 3310 Cumulative Results of Operations 50 DR. 3310 Cumulative Results of Operations 50 CR. 6101 Operating/Program Expense 50 - And - Budgetary DR. 4902 Expended Authority - Paid 50 CR. 4201 Total Actual Resources- Collected 50 22. To close Allocation Transfers of Current-Year Authority into total resources Closing Table Proprietary N/A Budgetary DR. 4175 Allocation Transfers of Current- Year Authority 100 CR. 4201 Total Actual Resources- Collected 100 Proprietary N/A Budgetary N/A 23. Transferring Entity To close apportionments to expired authority Receiving Entity To close available allotments to expired authority Closing Table Proprietary N/A Budgetary DR. 4511 Apportionment Available for Distribution-Current Quarter 900 CR. 4650 Allotments-Expired - Authority 900 Closing Table Proprietary N/A Budgetary DR. 4611 Allotment Available for Commitment/Obligation 50 CR. 4650 Allotments - Expired Authority 50 24. Receiving Entity To close Allocation Transfers of Current-Year Authority to total resources Proprietary N/A Budgetary N/A Closing Table Proprietary N/A Budgetary DR. 4201 Total Actual Resources- Collected 100 CR. 4175 Allocation Transfers of Current-Year Authority 100 25. Lump Sum Transfer, whether anticipated or not. Post Closing Trial Balance Transferring Entity Proprietary Debit Credit 1011 900 0 3100 0 900 900 900 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 100 0 1012 0 50 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 26. Cash Needs Transfer, whether anticipated or not. Transferring Entity Proprietary Debit Credit 1011 950 0 2150 0 50 3100 0 900 950 950 Budgetary Debit Credit 4201 900 0 4650 0 900 900 900 Receiving Entity Proprietary Debit Credit 1011 50 0 1012 0 50 1330 50 0 3100 0 50 100 100 Budgetary Debit Credit 4201 50 0 4650 0 50 50 50 27. All Lump Sum Transfers The work to be completed by the allocation transfer has either been completed or the appropriation is being canceled and there is unused/unobligated authority that needs to be transferred back to the Transferring Entity from the Receiving Entity. In the event of an appropriation being canceled, the funds must be transferred back to the Transferring Entity on or prior to September 30 of the year the funds are being canceled in order for the Transferring Entity to withdraw the funds on the FMS-2108. No activity has occurred subsequent to the close of fiscal year 1. For illustration purposes, assume that the authority is in an expired status at the time the transfer to the Transferring Entity occurs and the funds are going to be canceled at the end of the fiscal year. 001 Closing Table Proprietary DR. 1011 Fund Balance With Treasury- Authority 50 CR. 3100 Unexpended Appropriations 50 Budgetary DR. 4201 Total Actual Resources-Collected 50 CR. 4650 Allotments-Expired Authority 50 001 (R) Closing Table Proprietary DR. 3100 Unexpended Appropriations 50 CR. 1011 Fund Balance With Treasury- Authority 50 Budgetary DR. 4650 Allotments - Expired Authority 50 CR. 4201 Total Actual Resources 50 Collected 28. All Cash Needs Transfers The work to be completed by the allocation transfer has either been completed or the appropriation is being canceled and there is unused/unobligated authority that needs to be transferred back to the Transferring Entity from the Receiving Entity. In the event of an appropriation being canceled, the funds must be transferred back to the Transferring Entity on or prior to September 30 of the year the funds are being canceled in order for the Transferring Entity to withdraw the funds on the FMS-2108. No activity has occurred subsequent to the close of fiscal year 1. For illustration purposes, assume that the authority is in an expired status at the time the transfer to the Transferring Entity occurs and the funds are going to be canceled at the end of the fiscal year. 00X (R) Closing Table Proprietary DR. 2150 Liability for Allocation Transfers 50 CR. 3100 Unexpended Appropriations 50 Budgetary DR. 4175 Allocation Transfers of Current-Year Authority 50 CR. 4511 Apportionment Available For Distribution-Current Quarter 50 Note: Normally, after closing, budgetary accounts are not recorded other than to liquidate obligations and to cancel authority. This event is an exception, which only occurs when returning authority under allocation transfers. Budgetary DR. 4201 Total Actual Resources-Collected 50 CR. 4175 Allocation Transfers of Current-Year Authority 50 DR. 4511 Apportionment Available For Distribution-Current Quarter 50 CR. 4650 Allotments-Expired Authority 50 00Y (R) Closing Table Proprietary DR. 3100 Unexpended Appropriations 50 CR. 1330 Receivable For Allocation Transfers 50 Budgetary DR. 4511 Apportionment Available For Distribution-Current Quarter 50 CR. 4175 Allocation Transfers of Current-Year Authority 50 Note: Normally, after closing, budgetary accounts are not recorded other than to liquidate obligations and to cancel authority. This event is an exception, which only occurs when returning authority under allocation transfers. Budgetary DR. 4175 Allocation Transfers of Current-Year Authority 50 CR. 4201 Total Actual Resources- Collected 50 DR. 4650 Allotments-Expired Authority 50 CR. 4511 Apportionment Available For Distribution-Current Quarter 50 29. Trial Balances for Lump Sum Transfer and Cash Needs Transfer, whether anticipated or not. The trial balances prior to cancellation of the appropriation for the Transferring Entity and the Receiving Entity are as follows: Transferring Entity Proprietary Debit Credit 1011 950 0 3100 0 950 950 950 Budgetary Debit Credit 4201 950 0 4650 0 950 950 950 Receiving Entity Proprietary Debit Credit 1011 50 0 1012 0 50 50 50 Budgetary N/A 30. Funding is canceled based on M Account legislation Closing Table Closing Table Proprietary DR. 3100 Unexpended Appropriations 950 CR. 1011 Fund Balance With Treasury-Authority 950 Budgetary DR. 4650 Allotments - Expired Authority 950 CR. 4350 Canceled Authority 950 Proprietary N/A Budgetary N/A 31. Trial balances for Lump Sum Transfer and Cash Needs Transfer, whether anticipated or not. Trial balances after transfer of the funds back to the Transferring Entity by the Receiving Entity and after cancellation and withdrawal of funds to Treasury by the Transferring Entity appear as follows: Transferring Entity Proprietary Debit Credit 0 0 Budgetary Debit Credit 4201 950 0 4350 0 950 950 950 Receiving Entity N/A "T" Account Table for Non-Expenditure Allocation Transfer - Anticipated Cash Needs Transfer - Transferring Entity EVENT # 1011 2150 3100 4119 4165 4175 4201 4350 4450 4511 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 4 1000 5 300 300 8 100 100 100 100 100 100 15 50 50 18 950 50 900 1000 200 100 700 20 200 200 200 200 21 1000 1000 22 100 100 23 900 26 950 50 900 900 28 50 50 50 50 50 50 50 29 950 950 950 30 950 950 950 31 950 950 ` EVENT # 4512 4650 DR CR DR CR 1 2 3 1000 4 1000 5 8 9 15 18 20 21 22 23 900 26 900 28 50 29 950 30 950 31 "T" Account Table for Non-Expenditure Allocation Transfers - Unanticipated Cash Needs Transfer - Transferring Entity EVENT # 1011 2150 3100 4119 4175 4201 4350 4450 4511 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 4 1000 8 100 100 100 100 15 50 50 17 950 50 900 1000 100 900 21 1000 1000 22 100 100 23 900 26 950 50 900 900 28 50 50 50 50 50 50 50 29 950 950 950 30 950 950 950 31 950 950 EVENT # 4512 4650 DR CR DR CR 1 2 1000 3 1000 4 8 15 17 21 22 900 23 900 26 50 28 950 29 950 30 31 "T" Account Table for Non-Expenditure Allocation Transfers - Anticipated Lump Sum Transfer - Transferring Entity EVENT # 1011 3100 4119 4165 4175 4201 4350 4450 4511 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 4 1000 5 300 300 6 100 100 100 100 7 100 100 17 900 900 1000 200 100 700 20 200 200 200 200 21 1000 1000 22 100 100 23 900 25 900 900 900 27 50 50 50 29 950 950 950 30 950 950 950 31 950 950 EVENT # 4512 4650 DR CR DR CR 1 2 3 1000 4 1000 5 6 7 17 20 21 22 23 900 25 900 27 50 29 950 30 950 31 "T" Account Table for Non-Expenditure Allocation Transfers - Unanticipated Lump Sum Transfer - Transferring Entity EVENT # 1011 3100 4119 4175 4201 4350 4450 4511 4512 4650 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 1 1000 1000 2 1000 1000 3 1000 1000 4 1000 1000 6 100 100 100 100 17 900 900 1000 100 900 21 1000 1000 22 100 100 23 900 900 25 900 900 900 900 27 50 50 50 50 29 950 950 950 950 30 950 950 950 950 31 950 950 ."T" Account Table for Non-Expenditure Allocation Transfers - Anticipated Cash Needs Transfer - Receiving Entity EVENT # 1011 1012 1330 3100 3310 5700 6101 4165 4175 4201 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 300 8 100 100 100 9 100 10 11 12 13 15 50 50 16 50 50 50 50 18 50 50 50 50 50 50 200 100 20 200 21 50 50 50 50 50 23 24 100 100 26 50 50 50 50 50 28 50 50 50 50 50 29 50 50 EVENT # 4450 4511 4590 4611 4612 4650 4700 4801 4902 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 300 8 100 9 100 10 100 100 11 50 50 12 50 50 13 50 50 15 16 50 50 18 200 50 50 20 200 200 200 21 50 23 50 50 24 26 50 28 50 50 50 29 ."T" Account Table for Non-Expenditure Allocation Transfers - Unanticipated Cash Needs Transfer - Receiving Entity EVENT # 1011 1012 1330 3100 3310 5700 6101 4175 4201 4511 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 8 100 100 100 100 10 100 11 12 13 15 50 50 16 50 50 50 50 18 50 50 50 50 50 50 100 21 50 50 50 50 50 23 24 100 100 26 50 50 50 50 50 28 50 50 50 50 50 50 50 29 50 50 EVENT # 4611 4612 4650 4700 4801 4902 DR CR DR CR DR CR DR CR DR CR DR CR 8 10 100 11 50 50 12 50 50 13 50 50 15 16 50 50 18 50 50 21 50 23 50 50 24 26 50 28 50 29 "T" Account Table for Non-Expenditure Allocation Transfers - Anticipated Lump Sum Transfer - Receiving Entity EVENT # 1011 1012 3100 3310 5700 6101 4165 4175 4201 4450 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 300 6 100 100 100 7 100 10 11 12 13 16 50 50 50 50 17 100 50 50 50 50 200 100 20 200 200 200 21 50 50 50 50 50 23 24 100 100 25 100 50 50 50 27 50 50 50 29 50 50 EVENT # 4511 4590 4611 4612 4650 4700 4801 4902 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 5 300 6 100 7 100 10 100 100 11 50 50 12 50 50 13 50 50 16 50 50 17 200 50 50 20 200 21 50 23 50 50 24 25 50 27 50 29 ."T" Account Table for Non-Expenditure Allocation Transfers - Unanticipated Lump Sum Transfer - Receiving Entity EVENT # 1011 1012 1330 3100 3310 5700 6101 4175 4201 4511 DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR DR CR 8 100 100 100 100 10 100 11 12 13 15 50 50 16 50 50 50 50 18 50 50 50 50 50 50 100 21 50 50 50 50 50 23 24 100 100 26 50 50 50 50 28 50 50 50 50 50 50 50 29 50 50 EVENT # 4611 4612 4650 4700 4801 4902 DR CR DR CR DR CR DR CR DR CR DR CR 8 10 100 11 50 50 12 50 50 13 50 50 15 16 50 50 18 50 50 21 50 23 50 50 24 26 50 28 50 29 . Example of Intra-Departmental Delegation of Authority (IDDA) The following IDDA example is for annual, multi-year and no-year appropriations. It is based upon the receiving entity submitting quarterly Adjusted Trial Balance (ATB) files to the delegating entity. Each quarter the delegating entity must combine the receiving entity's current ATB with its own current ATB and prepare the appropriate reconciliations and reports on behalf of both entities. These reports and reconciliations must be based upon the combined ATB. At year-end preclosing and closing entries are recorded in the delegating and receiving entities' accounting records separately before the trial balances are combined. Both the delegating and receiving entities must establish unique identifiers that distinguish IDDA activity from other activity. The transaction flow described below must be used by the delegating and receiving entities for all IDDA agreements. This will ensure a clean integration of the delegating and receiving entities' activity for reporting purposes. At year-end all unobligated funds/authority must be returned to the delegating TAFS regardless of period of availability. Event Description Delegating Entity Receiving Entity 1. TC00B Appropriations received. Budget Office Proprietary N/A Budgetary DR 4119 Appropriations Realized 100 CR 4450 Unapportioned Authority 100 N/A 2. TC001 Warrant received. Account Office Proprietary DR 1011 Cash Authority 100 CR 3100 Appropriated Capital 100 Budgetary N/A N/A 3. TC007 Funds apportioned. Budget Office Proprietary N/A Budgetary DR 4450 Unapportioned Authority 100 CR 4512 Apport Available Sub Qtrs 100 N/A. 4. TC013 Funds are made available current quarter. Budget Office Proprietary N/AB Budgetary DR 4512 Apport Available Sub Qtrs 100 CR 4511 Funds Available Curr Qtr 100 N/A 5. Modified TC270 Authority to obligate and fund balance delegated to receiving entity via IDDA. Accounting Office Proprietary CR 3100 Appropriated Capital 100 DR 1011 Cash Authority 100 Budgetary DR 4511 Funds Available Curr Qtr 100 CR 4540 Internal Distribution Funds Issued 100 N/A 6. Modified TC271 Authority to obli- gate received from delegating entity via IDDA. Accounting Office N/A Proprietary DR 1011 Cash Authority 100 CR 3100 Approp Capital 100 Budgetary DR 4550 Internal Funds Rcvd 100 CR 4511 Apport Available- Current Quarter 100 7. TC030 Funds allotted. Budget Office N/A Proprietary N/A Budgetary DR 4511 Apport Available- Current Qtr 100 CR 4611 Allotments 100 8. TC031 Funds allowed. Budget Office N/A Proprietary N/A Budgetary DR 4611 Allotments 100 CR 4612 Allowances 100 9. TC050 Funds obligated. Accounting Office N/A Proprietary N/A Budgetary DR 4612 Allowances 90 CR 4801 Undel Orders Unpaid 90 10. TC091 To record expended authority, accrued, payable and related expense. Accounting Office N/A Proprietary DR 6101 Operating Expenses 80 CR 2110 Accounts Payable 80 DR 3100 Unexpended Authority 80 CR 5700 Expended Authority 80 Budgetary DR 4801 Undelivered Orders Unpaid 80 CR 4901 Expended Authority 80 11.TC192 Disburse- ment previously accrued. Receiv- ing entity reports to Treas on SF 224 and sends copy to delegating entity. Accounting Office N/A Proprietary DR 2110 Accounts Payable 70 CR 1012 Disbursements 70 Budgetary DR 4901 Exp Authority Unpaid 70 CR 4902 Expd Authority Paid 70 12. The receiving entity sends quar- terly preclosing ATB file to delegating entity that delegating entity combines with its own ATB. Accounting Office See 4th Quarter Preclosing Trial Balances - Year 1 Example on Next Page 4th Quarter Preclosing Trial Balances Year 1 GL Accounts Delegating Entity Receiving Entity Combined Proprietary 1011 1012 2110 3100 5700 6101 Total Budgetary 4119 4450 4511 4512 4540 45501 4612 4801 4901 4902 Total Debit Credit 0 0 100 100 ____ 100 100 Debit Credit 100 70 10 20 80 80 ____ 180 180 100 10 10 10 70 100 100 Debit Credit 100 70 10 20 80 80 _____ 180 180 100 100 100 10 10 10 ____ 70 200 200 . 4th Quarter Combined SF 133 Year 1 Prepared by Delegating Entity SF 133 Line Number GL Account Amount 1a. Budget Authority 4119 100 7. Total Resources 100 8. Obligations Incurred 4801, 4901, 4902 90 9. Unobligated Balance (4540 and 4550 4612 10 are not USSGL accounts and are not shown on USSGL x-walks. However, they should always net to zero and should not be reported for FACTS II.) 11. Status of Resources 100 14c. Obligated Balance EOP 4801 10 14d. Accounts Payable 4901 10 15a. Disbursements 4902 70 . Closing Entries Event Description Delegating Entity Receiving Entity C1a. TC 031 (R). To prepare for the return of unobligated funds to the delegating entity. N/A Budgetary DR 4612 Allowances Available for Commitment/Obligation 10 CR 4611 Allotments 10 C1b. TC 030 (R). To prepare for the return of unobligated funds to the delegating entity. N/A Budgetary DR 4611 Allotments 10 CR 4511 Apportionments 10 C1c. To return unobli- gated funds to the delegating entity. The receiving entity must send TC 270 to delegat- ing IAG entity to enable them to reflect the amount of unused funds in their records. Depending on funds availability these funds will either expire or be carried into the next year as available on line 2 of the SF 133. TC 270 (R) Proprietary DR 1011 Fund Balance Authority 10 CR 3100 Appropriated Capital 10 Budgetary DR 4540 Internal Fund Dist Issued 10 CR 4511 Apportionment Available for Distribution Curr Qtr 10 TC 271 (R) Proprietary 3100 Appropriated Capital 10 1011 Fund Balance Authority 10 Budgetary DR 4511 Apport Available for Distribution Curr Qtr 10 CR 4550 Internal Fund Distributions Received 10 C2. To consolidate resources. Closing Table This TC for delegating entity's use only) Budgetary DR 4201 Total Actual Resources 90 CR 4540 Internal Fund Distributions Issued 90 This TC for receiving entity's use only) Budgetary DR 4201 Total Actual Resources 90 CR 4550 Internal Fund Dist Received 90. C3. To consolidate resources. Closing Table Budgetary DR 4201 Total Actual Resources 90 CR 4119 Other Appropriations Realized 90 N/A C4. To close paid expended authority. Closing Table N/A Budgetary DR 4902 Expended Authority Paid 70 DR 4201 Total Actual Resources 70 C5. To close cash disbursements. Closing Table N/A Proprietary DR 1012Fund Balance Disbursements 70 CR 1011 Fund Balance Authority 70 C6. To close financing sources. Closing Table N/A Proprietary DR 5700 Appropriated Capital Used 80 CR 3310 Cumulative Results of Operations 80 C7. To close expenses. Closing Table N/A Proprietary DR 3310 Cum Results of Operations 80 CR 6101 Operating Expenses 80 . Post Closing Trial Balance - Year 1 GL Accounts Delegating Entity Receiving Entity Combined Proprietary 1011 2110 3100 Total Budgetary 4201 4511 4801 4901 Total Debit Credit 10 ____ 10 10 10 10 10 ____ ____ 10 10 Debit Credit 20 10 10 20 20 20 10 ____ 10 20 20 Debit Credit 30 10 ____ 20 30 30 30 10 10 ____ 10 30 30 . Balance Sheet Year 1 Prepared by Delegating Entity Balance Sheet Line /GL Account Amount Assets 1011 30 Total Assets 30 Liabilities 2110 10 Net Position 3100 20 Total Liabilities and Net Position 30 Combined SF 133 1st Quarter - Year 2 -Prepared by Delegating Entity (Assume no activity took place in the first quarter.) SF 133 Line Number GL Account Amount 2a. Bal Forward 4610 10 7. Total Resources 10 10d. Unobligated Unavailable 10 11. Status of Resources 10 12. Obligated 10/1 4801, 4901 20 14c. Undelivered Orders 4801 10 14d. Accounts Payable 4901 10 15. Net Outlays 0 The receiving entity continues to send quarterly ATBs to delegating entity until all obligations are fully liquidated (i.e. expended and disbursed) or the authority is canceled, whichever comes first. . FILLED-OUT STANDARD FORM 1151 NON-EXPENDITURE TRANSFER AUTHORIZATION Standard Form 1151 Document 2000-001 Revised January 1992 Department of the Treasury I TFM 2-2000 NON-EXPENDITURE TRANSFER AUTHORIZATION To: Finance Management Branch Funds Management Division Financial Management Service Department of the Treasury 3700 East-West Highway, Room 6F06 Hyattsville, MD 20782 You are hereby authorized to effect the transfer indicated below. TRANSFER FROM 75-03-0030 Department HHS Bureau SAMHSA Address Rockville, MD 20857 TRANSFER TO 75-03-0030 Department HHS Bureau OS Address Rockville, MD 20857 ACCOUNT SYMBOL AMOUNT ACCOUNT SYMBOL AMOUNT 7591362 $ 100 7590140 $ 100 AUTHORITY Sec 207 112 Stat 2681-359 Section 207 of the HHS Appropriation Act in Public Law 105-277 grants the Secretary of Health and Human Services the authority to transfer funds between discretionary appropriation account provided for in the act. The above transfer is proper under the authority cited. 11/30/99 (Date) /signed/ (Approving Official) . FILLED-OUT HHS-330 INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) FORM WITH INSTRUCTIONS INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) 1. IDDA VOUCHER N0. 2. APPROPRIATION SYMBOL 3. AMOUNT 1-2000-001 759/00140 $ 100 4. ISSUING BUDGET OFFICE 5. ISSUING ACCOUNTING OFFICE Office of the Secretary Division of Discretionary Programs, ASMB HHH Building - Room 503H 200 Independence Avenue Washington, DC 20201 [ ] CDC [ ] FDA [ ] HCFA [ ] NIH [ ] PSC 6. DATE ISSUED 11/30/1999 7. RECEIVING BUDGET OFFICE 8. RECEIVING ACCOUNTING OFFICE AHRQ EOC Building - Room 601 2101 E. Jefferson Street Rockville , MD 20852 [ ] CDC [ ] FDA [ ] HCFA [ ] NIH [ ] PSC 9. EFFECTIVE DATE 11/30/1999 10. DETAILS OF DELEGATION OF AUTHORITY: These funds are to be used only for purposes specified in the President's emergency request pursuant to P.L. 105-277 and as detailed in Section II (the justification of cost breakdown) of the FY 2000 Justification of Estimates for Y2K Emergency Supplemental (AHCPR cost breakdown in the Congressional Justification must total $100). 11. ISSUING BUDGET OFFICER SIGNATURE 12. TYPED NAME AND TITLE /signed/ William R. Beldon, Director Division of Discretionary Programs, ASMB HHS-330 (REV. 11/99) (Previous versions superceded) HHS-330 INSTRUCTIONS Box 1. IDDA VOUCHER NUMBER: Enter the IDDA voucher number. At a minimum this should include the one-digit OPDIV code, a four-digit fiscal year and a three-digit sequential number of the IDDA. The Budget Office assigns this number. Box 2. APPROPRIATION SYMBOL: Enter the Treasury Account Fund Symbol (TAFS) including the fiscal year indicator. Box 3. AMOUNT: Enter the IDDA amount. Box 4. ISSUING BUDGET OFFICE: Enter the name of the issuing budget office. Box 5. ISSUING ACCOUNTING OFFICE: Check the box over the name for the issuing OPDIV accounting office. Box 6. DATE ISSUED: Enter the date issued. Box 7. RECEIVING BUDGET OFFICE: Enter the name of the receiving budget office. Box 8. RECEIVING ACCOUNTING OFFICE: Check the box over the name for the receiving OPDIV accounting office. Box 9. EFFECTIVE DATE: Enter the effective date. Box 10. DETAILS OF DELEGATION OF AUTHORITY: Enter the public law that authorized the appropriation that is used in this IDDA agreement, a description of how the funds are to be used and a listing of any accompanying documents. Box 11. ISSUING BUDGET OFFICER SIGNATURE: Enter the signature of the issuing budget officer. Box 12. TYPED NAME AND TITLE: Type the name and title of the issuing budget officer.