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25 Cards in this Set
- Front
- Back
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What is an SF 1151?
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Nonexpenditure Transfer (NET) Authorization
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TAFS
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Treasury Appropriation Fund Symbols
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3103
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Unexpended Appropriations - Transfers-Out
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Unexpended Appropriations - Transfers-Out
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3103
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Nonexpenditure Financing Sources - Transfers Out
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5765
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5765
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Nonexpenditure Financing Sources - Transfers Out
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Unexpended Appropriations - Transfers-In
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3102
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3102
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Unexpended Appropriations - Transfers-In
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Nonexpenditure Financing Sources - Transfers In
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5755
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5755
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Nonexpenditure Financing Sources - Transfers In
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4620
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Unobligated Funds Exempt From Apportionment
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Unobligated Funds Exempt From Apportionment
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4620
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To record the enactment of an appropriation. The program is exempt from apportionment. (TC A104) (the agency now has the funds, they have been approved by Treasury and moved to the agency)
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d4119
c4620 Unobligated Funds Exempt From Apportionment d1010 c3101 |
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To record anticipated spending authority from offsetting collections. (A302) (these will be funds exempt from apportionment)
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dr 4210 Anticipated Reimbursements and Other Income
cr 4620 Unobligated Funds Exempt from Apportionment |
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skip
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skip
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4690
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Anticipated Resources – Program Exempt from Apportionment
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Anticipated Resources – Program Exempt from Apportionment
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4690
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To record revenue earned for goods or services performed on the reimbursable order without an advance. (TC A310)
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dr 4251 Reimbursements & Other Income Earned –Receivable
cr 4221 Unfilled Customer Orders w/o Advance dr 1310 Accounts Receivable cr5100 Revenue From Goods Sold |
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To collect payment for the order that was completed; the customer was another angency.
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dr 4252
cr 4251 Reimbursements and Other Income Earned – Receivable d1010 c1310 AR |
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Suppose funds are EXEMPT from apportionment AND have been realized; next, the agency makes a payment (disbursement) for expenses incurred, no obligation/order exists since it is not required in this fund; what is the entry? (this is a direct appropriation fund)
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d 4620 Unobligated Funds Exempt from Apportionment
c 4902 d 6100 c 1010 d 3107 c 5700 |
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To record nonexpenditure transfer-out; funds are derived from unexpended appropriations.
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d 4620 Unobligated Funds Exempt From Apportionment
c 4170 Transfer – CY Authority d 3103 Unexpended Appropriations – Transfer Out c 1010 Fund Balance With Treasury |
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To record nonexpenditure transfer-in. The transfer agency indicates that the source of funds is unexpended appropriations.
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d 4170 Transfer – CY Authority
c 4620 Unobligated Funds Exempt From Apportionment d 1010 c 3102 Unexpended Appropriations – Transfer In |
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To record nonexpenditure transfer-out; the source of funds is other financing sources.
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d 4620 Unobligated Funds Exempt From Apportionment
c 4170 Transfers – Current Year Authority d 5765 Nonexpenditure Financing Sources – Transfers-Out c 1010 |
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To record nonexpenditure transfer-in; the transfer agency indicates that the source of funds is other financing sources.
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d 4170 Transfers – Current-Year Authority
c 4620 Unobligated Funds Exempt From Apportionment d 1010 c 5755 Nonexpenditure Financing Sources Transfers-In |
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What does MSAP stand for?
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Management Skills Assessment Program
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