Balance Transfers-Out - Expired to Expired
Definition
This account is used to record the amount of realized non-expenditure transfers-out during the fiscal year of unobligated balances from an expired Treasury Appropriation Fund Symbol (TAFS) to another expired TAFS. Examples include when it is required that an expired recipient TAFS return unobligated authority back to the originating TAFS, which also is expired. This transaction is accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer Authorization.
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
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
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
E
Trans Code
TAS attribute
K
N
Transactions
2
A469
To record the nonexpenditure transfer-out of expired unobligated balances to another expired Treasury Appropriation Fund Symbol.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · 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 1010
Unobligated balance transferred to other accounts (-) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1081
Expired unobligated balance transferred to other 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 1010
Unobligated balance transferred to other accounts (-) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1081
Expired unobligated balance transferred to other accounts (-) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)