Transfer of Expired Expenditure Transfers - Receivable
Definition
This account is used to record the amount of transfers during the fiscal year of unobligated expenditure transfers receivable from an expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired TAFS. This transaction is not accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer Authorization. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
14For 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
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
ET
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
3
A456
To record the transfer-out of expired unobligated expenditure transfers receivable.
Credit · Budgetary entry A458 To record the transfer-in of expired unobligated expenditure transfers receivable.
Debit · Budgetary entry F372 To record the closing of transferred expired authority to appropriation trust fund expenditure transfers-receivable.
Debit · Budgetary entry
Credit · Budgetary entry A458 To record the transfer-in of expired unobligated expenditure transfers receivable.
Debit · Budgetary entry F372 To record the closing of transferred expired authority to appropriation trust fund expenditure transfers-receivable.
Debit · Budgetary entry
Statement crosswalks
10
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 1083
Expired unobligated balance transfers between expired and unexpired accounts (-) V SF 133 / Schedule P · line 3061
Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3080
Uncollected pymts, Fed sources transferred to other accounts V SF 133 / Schedule P · line 3081
Uncollected pymts, Fed sources transferred from other accounts (-) V SF 133 / Schedule P · line 3090
Uncollected pymts, Fed sources, end of year (-) V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5343
Discretionary obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year
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 1083
Expired unobligated balance transfers between expired and unexpired accounts (-) V SF 133 / Schedule P · line 3061
Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3080
Uncollected pymts, Fed sources transferred to other accounts V SF 133 / Schedule P · line 3081
Uncollected pymts, Fed sources transferred from other accounts (-) V SF 133 / Schedule P · line 3090
Uncollected pymts, Fed sources, end of year (-) V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5343
Discretionary obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year