Balance Transfers - Extension of Availability Other Than Reappropriations
Definition
This account is used to record the amount of realized non-expenditure transfers during the fiscal year from an expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired TAFS as a result of authority to extend the period of availability of the expired balances that does not meet the definition of a reappropriation. This transaction is accomplished via Standard Form (SF) 1151: Non-expenditure Transfer Authorization. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
15For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D
C
Auth Type Code
BulkFile attribute
P
S
BEA Cat
BulkFile attribute
D
M
Fed/Nonfed
BulkFile attribute
F
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
PY Adj
BulkFile attribute
B
P
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
R
Fund Type
TAS attribute
EC
EG
EM
EP
ER
ES
ET
TR
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
8
A460
To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Credit · Budgetary entry A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Credit · Budgetary entry A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Debit · Budgetary entry A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Debit · Budgetary entry A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Credit · Budgetary entry A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Credit · Budgetary entry A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Debit · Budgetary entry A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Statement crosswalks
6
V
Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V SF 133 / Schedule P · line 1012
Unobligated balance transfers between expired and unexpired accounts (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1083
Expired unobligated balance transfers between expired and unexpired accounts (-) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V SF 133 / Schedule P · line 1012
Unobligated balance transfers between expired and unexpired accounts (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1083
Expired unobligated balance transfers between expired and unexpired accounts (-) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)