ࡱ> {}xyz#` \bjbj\.\. e>D>DgRt  D ***< WA:@@@@@@@$QChE@ DHl@ < @2 V @@<+4 80 #j*V.N::tA<WA^.FF8080JF 0 @@^WA DB o&|l B &|  This scenario follows FY 2007 crosswalks (FY 2006 P& F), as published in TFM S2-06-02 Background This scenario was created for the Department of Treasury, Internal Revenue Service (IRS) to account for receipts that are collected in a general fund receipt account (20 0110) and, by law, are distributed to a special fund receipt account (20X5510). Concepts used in this scenario may apply to other entities that distribute custodial collections. To date, other situations have not been identified. If you have a situation for which you believe these accounts and or concepts would be appropriate to use, please complete a USSGL Issues Form found at http://www.fms.treas.gov/ussgl/form-issues.html. The scenario is not all inclusive of the different types of revenues and/or expenses that may be recorded. The intent is to illustrate the main concepts through basic transactions. Refer to Section III, Accounting Transactions, of TFM S2-06-01 (as updated) for a complete listing of USSGL accounts that may be recorded. Section III is located on the USSGL Web site (www.fms.treas.gov/ussgl). Budgetary and financial reports reflect the pertinent lines to be reported based on the main concepts illustrated. For full presentations of the reports and line descriptions, refer to the appropriate authoritative guidance (i.e. OMB Circular A-136: Financial Reporting Requirements, OMB Circular No. A-11: Preparing, Submitting, and Executing the Budget, Treasury Financial Manual references). This scenario does not display information specific to Earmarked Funds as defined by FASAB. The Budget Enforcement Act category for the programs for the subject IRS program is mandatory. Therefore, reports found in this scenario will reflect the mandatory category. USSGL Accounts Used in Scenario BudgetaryProprietary4114 Appropriated Trust or Special Fund Receipts1010 Fund Balance with Treasury4120 Appropriation Anticipated Indefinite2110 Accounts Payable4201 Total Actual Resources Collected2980 Custodial Liability4450 Unapportioned Authority5800 Tax Revenue Collected4590 Apportionments Unavailable Anticipated Resources - Programs Subject to Apportionment 5773 Custodial Collections Transferred-In From a General Fund Receipt Account4610 Allotments Realized Resources5774 Custodial Collections Transferred-Out To a Special Fund Receipt Account4801 Allotments Realized Resources5990 Collections for Others4901 Delivered Orders Obligations, Unpaid6100 Operating Expenses/Program Costs4902 Delivered Orders Obligations, Paid Proposed Accounts (2) Account Title: Custodial Collections Transferred-In From a General Fund Receipt Account Account Number: 5773 Normal Balance: Credit Definition: The amount of custodial collections transferred in to a special fund receipt account that are recorded as a Statement of Transactions (i.e. SF-224) receipts transfer from a general fund receipt account. The amount of the transfer represents an increase to financing sources in the special fund receipt account. This account crosswalks to the Statement of Changes in Net Position. Account Title: Custodial Collections Transferred-Out To a Special Fund Receipt Account Account Number: 5774 Normal Balance: Debit Definition: The amount of custodial collections recorded in USSGL 5990 Collections for Others in a general fund receipt account that are recorded on the Statement of Transactions (i.e. SF-224) as a receipts transfer-out to a special fund receipt account. The amount of the transfer distribution of collections in the general fund receipt account. This account crosswalks to the Statement of Custodial Activity. General Fund Receipt Account (Custodial) 20 0110Special Fund Available TAFS 20X5510 1. Not Applicable.1. To record an anticipated appropriation. (TC A102) Budgetary Entry 4120 Appropriations Anticipated 20,000 4450 Unapportioned Authority 20,000 Proprietary Entry None  2. Not Applicable. 2. OMB approves apportionment funds not available for use until realized. (TC A118) Budgetary Entry 4450 Unapportioned Authority 20,000 4590 Apportionments Unavailable Anticipated Resources Programs Subject to Apportionment 20,000 Proprietary Entry None  3A. To record the collection of custodial revenue from a non-Federal source that is deposited into a miscellaneous receipt account. Post revenue. (TC C141. Also post: C142 as shown in 3B below) Budgetary Entry None Proprietary Entry 1010 Fund Balance with Treasury 60,000 5800(N) Tax Revenue Collected 60,000 3B. To record the collection of custodial revenue from a non-Federal source that is deposited into a miscellaneous receipt account. Post as custodial liability. (TC C142) Budgetary Entry None Proprietary Entry 5990 (F99) Collections for Others 60,000 2980 Custodial Liability 60,0003A. Not Applicable. 3B. Not Applicable.  General Fund Receipt Account (Custodial) 20 0110Special Fund Available TAFS 20X5510 4A. To distribute 25% of the custodial collections to a special fund receipt account via Statement of Transactions (i.e. SF-224). To record distribution of fund balance. (TC NEW A210 proposed. Also post TC C142R as shown in 4B.) Budgetary Entry None Proprietary Entry 5774 (F20) Custodial Collections Transferred-Out To a Special Fund Receipt Account 15,000 1010 Fund Balance with Treasury 15,0004A. To record the financing sources transferred from a general fund receipt account. (TC NEW A212 proposed. Also post TC A122 as shown in 4B.) Budgetary Entry 4114 Appropriated Trust or Special Fund Receipts 15,000 4120 Appropriation Anticipated Indefinite 15,000 Proprietary Entry 1010 Fund Balance with Treasury 15,000 5773 (F20) Custodial Collections Transferred-In From a General Fund Receipt Account 15,000 4B. To distribute 25% of the custodial collections to a special fund receipt account via Statement of Transactions (i.e. SF-224). To record reduction of Custodial Liability. TC C142R. Budgetary Entry None Proprietary Entry 2980 Custodial Liability 15,000 5990(F99) Collections for Others 15,0004B. To record the realization of previously anticipated and apportioned authority for programs subject to apportionment. (TC A122) Budgetary Entry 4590 Apportionments Unavailable Anticipated Resources15,000 4610 Allotments Realized Resources 15,000 Proprietary Entry None 5. Not Applicable.5. To record obligations incurred but not paid. (TC B306) Budgetary Entry 4610 Allotments Realized Resources 15,000 4801 Undelivered Orders, Obligations Unpaid 15,000 Proprietary Entry None General Fund Receipt Account (Custodial) 20 0110Special Fund Available TAFS 20X55106. Not Applicable.6. To record delivery of goods and services and accrue a liability. USSGL B402 Budgetary Entry 4801 Allotments Realized Resources 15,000 4901 Delivered Orders Obligations, Unpaid 15,000 Proprietary Entry 6100(N) Operating Expenses/Program Costs 15,000 2110 Accounts Payable 15,0007. Not Applicable.7. To record a confirmed disbursement schedule. USSGL TC B110 Budgetary Entry 4901 Delivered Orders Obligations, Unpaid 15,000 4902 Delivered Orders Obligations, Paid 15,000 Proprietary Entry 2110 Accounts Payable 15,000 1010 Fund Balance with Treasury 15,000 Pre-Closing Adjusting EntriesPre-Closing Adjusting EntriesGeneral Fund Receipt Account (Custodial) 20 0110Special Fund Available TAFS 20X5510PC 1. To record the closing of miscellaneous receipts at the end of the year. (TC F124) Budgetary Entry None Proprietary Entry 2980 Custodial Liability 45,000 1010 Fund Balance With Treasury 45,000 PC 1. To record adjustment for anticipated resources not realized. (TC F112) Budgetary Entry 4590 Apportionments Unavailable Anticipated 5,000 4120 Appropriations Anticipated Indefinite 5,000 Proprietary Entry None  General Fund Receipt TAS (Custodial)PRE-CLOSING ADJUSTED TRIAL BALANCEDRCRBUDGETARY None PROPRIETARY 5774(F20) 5800(N) 5990(F99) Totals 15,000 45,000 60,000 60,000 0 60,000Available Special Fund TAFSPRE-CLOSING ADJUSTED TRIAL BALANCEDRCRBUDGETARY 4114 4902 Totals PROPRIETARY 5773(F20) 6100(N) Totals 15,000 0 15,000 15,000 15,000 15,000 15,000 15,000 0 15,000  Closing EntriesClosing EntriesGeneral Fund Receipt Account (Custodial) 20 0110Special Fund Available TAFS 20X5510C1. To record the consolidation of actual net funded resources. (TC F302) Budgetary Entry 4201 Total Actual Resources Collected 15,000 4114 Appropriated Trust or Special Fund Receipts 15,000 Proprietary Entry None C2. To record the closing of paid delivered orders to unexpended appropriations. (TC F314) Budgetary Entry 4902 Delivered Orders Obligations, Paid 15,000 4201 Total Actual Resources - Collected 15,000 Proprietary Entry NoneC3. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations. (TC F336 Modified to include 5774) Budgetary Entry None Proprietary Entry 5800(N) Tax Revenue Collected 60,000 5990(F99) Collections for Others 45,000 5774(F20) Collections for Others Receipts Transfers-Out 15,000 C3. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations. (TC F336 Modified to include 5773) Budgetary Entry None Proprietary Entry 5773(F20) Collections for Others Receipts Transfers-In 15,000 6100(N) Operating Expenses/Program Costs 15,000  General Fund Receipt TAS (Custodial) 20 0110POST-CLOSING ADJUSTED TRIAL BALANCEDRCRBUDGETARY None PROPRIETARY NoneSpecial Fund Available TAFS 20X5510POST-CLOSING ADJUSTED TRIAL BALANCEDRCRBUDGETARY None PROPRIETARY None The following financial statements and reports show the activity as if it were isolated within the individual fund symbols as well as in a consolidated entity. Statements for General Fund Receipt Account General Fund Receipt Account 20 0110 Statement of Custodial Activity For the Year ended September 30, 2xxx Revenue Activity: Sources of Cash Collections: 1. Individual Income and FICA/SECA Taxes (5800E) 60,000 8. Total Cash Collections (CALC 1..7) 60,000 9. Accrual Adjustments 0 10. Total Custodial Revenue (CALC 8+10) 60,000 Disposition of Collections 11. Transferred to Others (by Recipient) A. To Special Fund (5774E,F20) 15,000 B. To General Fund of the Treasury (5990E,F99) 45,000 12. (Increase)/Decrease in Amounts Yet to be Transferred 0 13. Refunds and Other Payments 0 14. Retained by the Reporting Entity 0 15. Net Custodial Activity (CALC +10-11-12-13-14) 0  General Fund Receipt Account 20 0110 Balance Sheet As of September 30, 2XXX Assets Intragovernmental Assets 1. Fund Balance With Treasury (1010E) 0 6. Total Intragovernmental Assets (calc 1..5) 0 15. Total Assets (calc 6..14) 0 Liabilities Intragovernmental 0 19. Other (2980E) 0 28. Total liabilities 0 Net Position 29. Unexpended Appropriations 0 30. Cumulative Results of Operations 0 31. Total Net Position (calc 29+30) 0 32. Total Liabilities/Net Position (calc 27+31) 0  Statements for Special Fund TAFS Special Fund TAFS 20X5510 SF 133: Report on Budget Execution and Budgetary Resources (Year-End) 1. Unobligated Balance: 1A. Brought forward, October 0 3. Budget authority: 3A1. Appropriation (4114E) 15,000 7. Total budgetary resources 15,000 8. Obligations Incurred (4902E) 15,000 11. Total status of budgetary resources 15,000 12. Obligated balance, net: 12A. Unpaid obligations, brought forward, October 1 (+) 0 12B. Uncollected customer payments from Federal sources, brought forward, October 1 (-) 0 13. Obligations incurred (+) (4902E) 15,000 14. Gross outlays (-) (4902E) (15,000) 18. Obligated balance, net, end of period 0 18A. Unpaid obligations (+) 0 18B Uncollected customer payments from Fed sources (-) 0 19. Net outlays: 19A Gross outlays (+) (4902E) 15,000 19B Offsetting collections (-) Special Fund TAFS 20X5510 FMS 2108: Year-End Closing Statement Column 5 Postclosing Unexpended Balance 0 Column 11 Unobligated Balance 0 Special Fund TAFS 20X5510 Balance Sheet As of September 30, 2XXX Assets Intragovernmental Assets 1. Fund Balance With Treasury 0 6. Total Intragovernmental Assets (calc 1..5) 0 15. Total Assets (calc 6..14) 0 Intragovernmental Liabilities 0 Net Position 29. Unexpended Appropriations 0 30. Cumulative Results of Operations 0 31. Total Net Position (calc 29+30) 0 32. Total Liabilities/Net Position (calc 27+31) 0 Special Fund TAFS 20X5510 Statement of Net Cost As of September 30, 2XXX Program Costs 1. Gross Costs (6100E,N) 15,000 2. Less: Intragovernmental Earned Revenues 0 3. Net Program Costs (calc 1-2) 15,000 6. Net Cost of Operations (calc 3+4-5) 15,000 Special Fund TAFS 20X5510 Statement of Changes in Net Position As of September 30, 2XXX Cum Res of Ops Unexp Approps 1b. Beginning Balances (3310B) 0 0 3. Beginning Bal, As Adjusted (calc 1..2) 0 0 Budgetary Financing Sources: 11. Transfers-in/out Without Reimb (+/-) (5773E,F20) (15,000) 0 16. Total Financing Sources (15,000) 0 17b. Net Cost of Operations (15,000) 0 19b. Ending Balances 0 0 19. Total all funds (a+b) 0 0  Special Fund TAFS 20X5510 Statement of Financing For the Year Ended, September 30, 2XXX 1. Obligations Incurred (4902E) 15,000 2. Less: Sp Auth Off Coll and Recov 0 3. Obligations Net of Offsetting Coll. and Recov. (calc 1-2) 15,000 4. Less: Offsetting Receipts 0 5. Net Obligations (calc 3-4) 15,000 7. Transfers in/out without reimbursement (5773E,F20) (15,000) 10. Net other resources used to finance activities (calc 6..9) (15,000) 11. Total Resources Used to Finance Activities (calc 5+10) 0 12. Change in Budgetary Resources 0 16. Other Resources or Adj. to Net Oblig. Resources That Do Not Affect Net Cost of Operations (5773E, F20) (15,000) 17. Total Res Used to Fin Items Not Part of Net Cost of Ops (calc 12..16) (15,000) 18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 15,000 30. Net Cost of Operations (calc 18+29) 15,000  Special Fund TAFS 20X5510 Program and Financing Schedule (P&F) Obligations by Program Activity 1000 Total new obligations (+) (4902E) 15,000 Budgetary Resources Available for Obligation 2140 Unobligated balance carried forward, start of yr 0 2200 New budget authority (gross) (sum 4000 to 6962) 15,000 2395 Total new obligations (-) (same as line 1000, opp sign) (15,000) 2440 Unob bal CF, end of yr (4620E) 0 New Budgetary Authority (Gross), Detail 4020 Appropriation (4114E) 15,000 Change in Obligated Balances 7240 Obligated balance, start of year 0 7310 Total new obligations (same as line 1000) 15,000 7320 Total outlays (gross) (-) (4902E) (15,000) OUTLAYS (GROSS), DETAIL 8690 Outlays from new discretionary authority (4902E) 14,000 NET BUDGET AUTHORITY AND OUTLAYS 8900 Budget authority (net) Calc (sum 2200 (8800..8845,8895,8896)) 15,000 9000 Outlays (net) Calc (sum (8690..8698) (8800..8845)) (15,000) Consolidated Statements Assumes GFR TAS and Special Fund TAFS belong to the same reporting entity. There are no elimination entries because the 5773F20 and 5774F20 crosswalk to different financial statements. Entity Consolidated Statement of Custodial Activity For the Year ended September 30, 2xxx Revenue Activity: Sources of Cash Collections: 1. Individual Income and FICA/SECA Taxes (5800E,N) 60,000 8. Total Cash Collections (CALC 1..7) 60,000 9. Accrual Adjustments 0 10. Total Custodial Revenue (CALC 8+10) 60,000 Disposition of Collections 11. Transferred to Others (by Recipient) A. To Special Fund (5774E,F20) 15,000 B. To General Fund of Treasury (5990E, F99) 45,000 12. (Increase)/Decrease in Amounts Yet to be Transferred 0 13. Refunds and Other Payments 0 14. Retained by the Reporting Entity 0 15. Net Custodial Activity (CALC +10-11-12-13-14) 0  Entity Consolidated Balance Sheet As of September 30, 2XXX Assets Intragovernmental Assets 1. Fund Balance With Treasury (1010E) 0 6. Total Intragovernmental Assets (calc 1..5) 0 15. Total Assets (calc 6..14) 0 Liabilities Intragovernmental 0 19. Other (2980E) 0 28. Total liabilities 0 Net Position 29. Unexpended Appropriations 0 30. Cumulative Results of Operations 0 31. Total Net Position (calc 29+30) 0 32. Total Liabilities/Net Position (calc 27+31) 0  Combined Statement of Budgetary Resources For the Year Ended, September 30, 2XXX 1. Unobligated Balance: 1A. Brought forward, October 0 3. Budget authority: 3A1. Appropriation (4114E) 15,000 7. Total budgetary resources 15,000 8. Obligations Incurred (4902E) 15,000 11. Total status of budgetary resources 15,000 12. Obligated balance, net: 12A. Unpaid obligations, brought forward, October 1 (+) 0 12B. Uncollected customer payments from Federal sources, brought forward, October 1 (-) 0 13. Obligations incurred (+) (4902E) 15,000 14. Gross outlays (-) (4902E) (15,000) 18. Obligated balance, net, end of period 0 18A. Unpaid obligations (+) 0 18B Uncollected customer payments from Fed sources (-) 0 19. Net outlays: 19A Gross outlays (+) (4902E) 15,000 19B Offsetting collections (-)  Consolidated Statement of Net Cost As of September 30, 2XXX Program Costs 1. Gross Costs (6100E,N) 15,000 2. Less: Intragovernmental Earned Revenues 0 3. Net Program Costs (calc 1-2) 15,000 6. Net Cost of Operations (calc 3+4-5) 15,000 Consolidated Statement of Changes in Net Position As of September 30, 2XXX Cum Res of Ops Unexp Approps 1b. Beginning Balances (3310B) 0 0 3. Beginning Bal, As Adjusted (calc 1..2) 0 0 Budgetary Financing Sources: 11. Transfers-in/out Without Reimb (+/-) (5773E,F20) (15,000) 0 16. Total Financing Sources (15,000) 0 17b. Net Cost of Operations (15,000) 0 19b. Ending Balances 0 0 19. Total all funds (a+b) 0 0  Consolidated Statement of Financing For the Year Ended, September 30, 2XXX 1. Obligations Incurred (4902E) 15,000 2. Less: Sp Auth Off Coll and Recov 0 3. Obligations Net of Offsetting Coll. and Recov. (calc 1-2) 15,000 4. Less: Offsetting Receipts 0 5. Net Obligations (calc 3-4) 15,000 7. Transfers in/out without reimbursement (5773E,F20) (15,000) 10. Net other resources used to finance activities (calc 6..9) (15,000) 11. Total Resources Used to Finance Activities (calc 5+10) 0 12. Change in Budgetary Resources 0 16. Other Resources or Adj. to Net Oblig. Resources That Do Not Affect Net Cost of Operations (5773E,F20) (15,000) 17. Total Res Used to Fin Items Not Part of Net Cost of Ops (calc 12..16) (15,000) 18. Total Res Used to Fin the Net Cost of Ops (calc 11-17) 15,000 30. 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