### Background

### 

The following new USSGL account was proposed to the USSGL Board on April
29, 2004 and subsequently approved. A new USSGL account is needed to
facilitate the transfer of [expired authority]{.underline} from an
expired TAFS to an unexpired TAFS as a result of authority to extend the
period of availability of the expired balances but does not meet the
definition of a reappropriation. Current USSGL accounts do not support
P&F line 2230 for this activity. This transfer is accomplished via SF
1151: Nonexpenditure Transfer Authorization. The pages that follow
provide references pertinent to the establishment of the new USSGL
account, how the new account crosswalks to the various reports, and a
scenario illustrating the use of the new account. Refer to TFM S2-04-01
(as updated) for complete reference to USSGL 4191 "Balance Transfers --
Extensions of Availability Other Than Reappropriations."

### 

### 

### 

### New USSGL Account (Effective Fiscal 2005, Available for Early Implementation Fiscal 2004)

**Account Title**: Balance Transfers - Extensions of Availability Other
Than Reappropriations

**Account Number**: 4191

**Normal Balance**: Either

**Definition**: The amount of realized nonexpenditure transfers during
the fiscal year from an expired TAFS to an unexpired TAFS as a result of
authority to extend the period of availability of the expired balances
but does not meet the definition of a reappropriation. This transaction
is accomplished via SF 1151: Nonexpenditure Transfer Authorization. Use
only with OMB approval. FACTS II normal balance assigned to this account
is "debit."

### References

> **OMB Circular No. A-11 (2003**[^1]**) Section 20.4(h)
> Reappropriation**: A reappropriation is an extension of the
> availability of unobligated balances of budget authority that have
> expired or would otherwise expire as a result of legislation enacted
> SUBSEQUENT to the law that provided the budget authority. The term no
> longer applies to extensions of the availability of unobligated
> balances of budget authority that result from standing provisions of
> law, enacted before the budget authority was provided, or from
> provisions of law included in the same law that appropriates the
> funds.
>
> **OMB Circular No. A-11 (2003) Section 121.10 How do I treat
> extensions of the availability of unobligated balances?**:

Extensions of availability of unobligated balances are treated as EITHER
new budget authority (reappropriations) or balance transfers. Depends on
2 things: 1) the underlying authority to extend the availability, and 2)
whether availability is extended before or after the balances have
expired.

> Extensions of availability of amounts that would not otherwise expire
> until a future fiscal year are treated as balance transfers. In
> addition, extensions of the availability of unobligated balances that
> result from standing provisions of law or provisions included in the
> same law that appropriated the funds are treated as balance transfers.
> These extensions are to be recorded on SF 133 line 2B for the expired
> and unexpired TAFS, and P&F line 2230 for the unexpired TAFS.
>
> **TFM Volume 1, Bulletin 2003-07: Treasury Matrix**: Defines
> reappropriations and balance transfers.

#### TFM Volume 1, Part 2, Section 2035.10 - Transfers without Benefit to the Transferring Account

> These transfers either redistribute funds or redelegate authority so
> that the agency may expend the funds under another appropriation or
> fund symbol.
>
> In effect, these transactions decrease the funds available for
> obligation or expenditure under one account and increase the amount
> available under the other. In these cases, the amounts transferred do
> not represent any benefit to the account from which they are
> transferred. Instead, they represent a redistribution, as authorized
> by law. Included in this category are:

-   **Reappropriations -** Transfers when the legislature extends the
    period of availability of part or all of an appropriation. (To
    reverse a reappropriation, contact Treasury for further
    instructions.)

**Question**: Why can I not use USSGL 4190 "Transfers -- Prior-Year
Balances"?

**Answer**: USSGL 4190 is programmed in FACTS II with TAFS_Status of "U"
only. It is not programmed with a TAFS_Status of "U/E" because it is not
common to have a transfer of unobligated balances from an expired to
unexpired TAFS. Expanding 4190 to "U/E" could potentially lead to
errors. Furthermore, the P&F requires separate reporting for transfers
from unexpired to unexpired TAFS (P&F lines 2221/2222, USSGL 4190)
versus transfers from expired to unexpired TAFS (P&F line 2230, new
USSGL 4191).

+--------------+-------------+-------------+---------------------------+
| ######### Im |             |             |                           |
| pact on USSG |             |             |                           |
| L Crosswalks |             |             |                           |
+--------------+-------------+-------------+---------------------------+
| **USSGL      | **SF 133**  | **FMS       | **Program and Financing   |
| Account**    |             | 2108**      | Schedule (P&F)**          |
+--------------+-------------+-------------+---------------------------+
| 4191         | Line 2B     | N/A         | N/A                       |
| "Expired"    |             |             |                           |
+--------------+-------------+-------------+---------------------------+
| 4191         | Line 2B     | N/A         | Line 2230                 |
| "Unexpired"  |             |             |                           |
+--------------+-------------+-------------+---------------------------+

+-----------------------------------+-----------------------------------+
| **Extensions of Availability of   |                                   |
| Unobligated Balances**            |                                   |
+-----------------------------------+-----------------------------------+
| ######### Reappropriations        | ######### Other Than Rea          |
|                                   | ppropriations (Balance Transfers) |
+-----------------------------------+-----------------------------------+
| -   Accomplished via SF 1151:     | -   Accomplished via SF 1151:     |
|     Nonexpenditure Transfer       |     Nonexpenditure Transfer       |
|     Authorization                 |     Authorization                 |
|                                   |                                   |
| -   Scored as new budget          | -   Scored as balance transfers   |
|     authority                     |                                   |
|                                   | -   GWA NET Application --        |
| -   GWA NET Application --        |     "Balance Transfer"            |
|     "Reappropriation Transfer"    |                                   |
|                                   | # Gaining TA                      |
| -   Gaining TAFS: SF 133 line 1A, | FS: SF 133 line 2B, P&F line 2230 |
|     P&F lines 5000/6300           |                                   |
|                                   | # Losing TAFS: SF                 |
| -   Losing TAFS: SF 133 line 6B,  | 133 line 2B, P&F -- n/a (expired) |
|     P&F lines 5035/6335           |                                   |
+-----------------------------------+-----------------------------------+

# [USSGL Scenario]{.underline} Year 1 (2004)

+----------------------+----+----+------------------------+----+----+
| ######### Begi       |    |    |                        |    |    |
| nning Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **20-4-1234            | ** | ** |
| **20-3-1234          |    |    | (unexpired)**          |    |    |
| (expired)**          |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 1  | [  | **BUDGETARY**          |    |    |
|                      | 00 | 10 |                        |    |    |
| 4201                 | ,0 | 0, | N/A                    |    |    |
|                      | 00 | 00 |                        |    |    |
| 4650                 |    | 0] | **PROPRIETARY**        |    |    |
|                      | [  | {. |                        |    |    |
| Total                | 0] | un | N/A                    |    |    |
|                      | {. | de |                        |    |    |
| **PROPRIETARY**      | un | rl |                        |    |    |
|                      | de | in |                        |    |    |
| 1010                 | rl | e} |                        |    |    |
|                      | in |    |                        |    |    |
| 3100                 | e} | 1  |                        |    |    |
|                      |    | 00 |                        |    |    |
| Total                | 1  | ,0 |                        |    |    |
|                      | 00 | 00 |                        |    |    |
|                      | ,0 |    |                        |    |    |
|                      | 00 | [  |                        |    |    |
|                      |    | 10 |                        |    |    |
|                      | 1  | 0, |                        |    |    |
|                      | 00 | 00 |                        |    |    |
|                      | ,0 | 0] |                        |    |    |
|                      | 00 | {. |                        |    |    |
|                      |    | un |                        |    |    |
|                      | [  | de |                        |    |    |
|                      | 0] | rl |                        |    |    |
|                      | {. | in |                        |    |    |
|                      | un | e} |                        |    |    |
|                      | de |    |                        |    |    |
|                      | rl | 1  |                        |    |    |
|                      | in | 00 |                        |    |    |
|                      | e} | ,0 |                        |    |    |
|                      |    | 00 |                        |    |    |
|                      | 1  |    |                        |    |    |
|                      | 00 |    |                        |    |    |
|                      | ,0 |    |                        |    |    |
|                      | 00 |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+

+------------------+----+----+---+---------------------+----+----+---+
| 1\. The standing |    |    |   |                     |    |    |   |
| provision of law |    |    |   |                     |    |    |   |
| provided in the  |    |    |   |                     |    |    |   |
| 2003             |    |    |   |                     |    |    |   |
| Appropriations   |    |    |   |                     |    |    |   |
| Act states that  |    |    |   |                     |    |    |   |
| "... not to      |    |    |   |                     |    |    |   |
| exceed 50% of    |    |    |   |                     |    |    |   |
| unobligated      |    |    |   |                     |    |    |   |
| balances shall   |    |    |   |                     |    |    |   |
| remain available |    |    |   |                     |    |    |   |
| through          |    |    |   |                     |    |    |   |
| September 20,    |    |    |   |                     |    |    |   |
| 2004."           |    |    |   |                     |    |    |   |
| Therefore, an SF |    |    |   |                     |    |    |   |
| 1151:            |    |    |   |                     |    |    |   |
| Nonexpenditure   |    |    |   |                     |    |    |   |
| Transfer         |    |    |   |                     |    |    |   |
| Authorization is |    |    |   |                     |    |    |   |
| processed to     |    |    |   |                     |    |    |   |
| move unobligated |    |    |   |                     |    |    |   |
| balances from    |    |    |   |                     |    |    |   |
| TAFS 20-3-1234   |    |    |   |                     |    |    |   |
| to 20-4-1234.    |    |    |   |                     |    |    |   |
+------------------+----+----+---+---------------------+----+----+---+
| **Transfer From  | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**           | DR | CR | * | TAFS**              | DR | CR | * |
|                  | ** | ** | T |                     | ** | ** | T |
| **20-3-1234      |    |    | C | **20-4-1234         |    |    | C |
| (expired)**      |    |    | * | (unexpired)**       |    |    | * |
|                  |    |    | * |                     |    |    | * |
+------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary     | 50 | ** | A | **[Budgetary        | ** | 50 | A |
| Entr             | ,0 | 50 | 2 | E                   | 50 | ,0 | 2 |
| y]{.underline}** | 00 | ,0 | 4 | ntry]{.underline}** | ,0 | 00 | 4 |
|                  |    | 00 | 1 |                     | 00 |    | 0 |
| 4650             | 50 | ** |   | **4191 Balance      | ** | 50 |   |
| Al               | ,0 |    |   | Transfers -         |    | ,0 |   |
| lotments-Expired | 00 | 50 |   | Extensions of       | 50 | 00 |   |
| Authority        |    | ,0 |   | Availability Other  | ,0 |    |   |
|                  |    | 00 |   | Than Reapprops**    | 00 |    |   |
| **4191 Balance   |    |    |   |                     |    |    |   |
| Transfers -      |    |    |   | 4450 Unapportioned  |    |    |   |
| Extensions of    |    |    |   | Authority           |    |    |   |
| Availability     |    |    |   |                     |    |    |   |
| Other Than       |    |    |   | **[Proprietary      |    |    |   |
| Reapprops**      |    |    |   | E                   |    |    |   |
|                  |    |    |   | ntry]{.underline}** |    |    |   |
| **[Proprietary   |    |    |   |                     |    |    |   |
| Entr             |    |    |   | 1010 Fund Balance   |    |    |   |
| y]{.underline}** |    |    |   | With Treasury       |    |    |   |
|                  |    |    |   |                     |    |    |   |
| 3103 Unexpend    |    |    |   | 3102 Unexpended     |    |    |   |
| Approps --       |    |    |   | Approps-            |    |    |   |
| Transfers-Out    |    |    |   | Transfers-In        |    |    |   |
|                  |    |    |   |                     |    |    |   |
| 1010 Fund        |    |    |   |                     |    |    |   |
| Balance With     |    |    |   |                     |    |    |   |
| Treasury         |    |    |   |                     |    |    |   |
+------------------+----+----+---+---------------------+----+----+---+

# Year 1 (2004)

+-------------------+----+----+---+---------------------+----+----+---+
| 2\. To record     |    |    |   |                     |    |    |   |
| budgetary         |    |    |   |                     |    |    |   |
| authority         |    |    |   |                     |    |    |   |
| apportioned by    |    |    |   |                     |    |    |   |
| OMB and available |    |    |   |                     |    |    |   |
| for allotment in  |    |    |   |                     |    |    |   |
| the amount of     |    |    |   |                     |    |    |   |
| \$15,000          |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 15 | 15 | A |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 6 |
|                   |    |    |   | 4450 Unapportioned  |    |    |   |
|                   |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4510 Apportionments |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 3\. To record the |    |    |   |                     |    |    |   |
| allotment of      |    |    |   |                     |    |    |   |
| authority.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 15 | 15 | A |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 2 |
|                   |    |    |   |                     |    |    | 0 |
|                   |    |    |   | 4510 Apportionments |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

# Year 1 (2004)

+-------------------+----+----+---+---------------------+----+----+---+
| 4\. To record     |    |    |   |                     |    |    |   |
| current-year      |    |    |   |                     |    |    |   |
| undelivered       |    |    |   |                     |    |    |   |
| orders without an |    |    |   |                     |    |    |   |
| advance.          |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 8  | 8  | B |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 4 |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4801 Undelivered    |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 5\. To record     |    |    |   |                     |    |    |   |
| payment and       |    |    |   |                     |    |    |   |
| disbursement of   |    |    |   |                     |    |    |   |
| funds.            |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 3  | 3  | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 7 |
|                   |    |    |   | 4801 Undelivered    | 3  | 3  | , |
|                   |    |    |   | Orders --           | ,0 | ,0 |   |
|                   |    |    |   | Obligations, Unpaid | 00 | 00 | B |
|                   |    |    |   |                     |    |    | 1 |
|                   |    |    |   | 4902 Delivered      | 3  | 3  | 3 |
|                   |    |    |   | Orders --           | ,0 | ,0 | 4 |
|                   |    |    |   | Obligations, Paid   | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses/Program    |    |    |   |
|                   |    |    |   | Costs               |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | and                 |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Approps - Used      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

Year 1 (2004)

+----------------------+----+----+------------------------+----+----+
| #####                |    |    |                        |    |    |
| #### Pre-Closing Adj |    |    |                        |    |    |
| usted Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **20-4-1234            | ** | ** |
| **20-3-1234          |    |    | (unexpired)**          |    |    |
| (expired)**          |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 1  | 50 | **BUDGETARY**          | 50 | 35 |
|                      | 00 | ,0 |                        | ,0 | ,0 |
| 4191                 | ,0 | 00 | 4191                   | 00 | 00 |
|                      | 00 |    |                        |    |    |
| 4201                 |    | [5 | 4450                   | [  | 0  |
|                      | [  | 0, |                        | 0] |    |
| 4650                 | 0] | 00 | 4510                   | {. | 7  |
|                      | {. | 0] |                        | un | ,0 |
| Total                | un | {. | 4610                   | de | 00 |
|                      | de | un |                        | rl |    |
| **PROPRIETARY**      | rl | de | 4801                   | in | 5  |
|                      | in | rl |                        | e} | ,0 |
| 1010                 | e} | in | 4902                   |    | 00 |
|                      |    | e} |                        | 50 |    |
| 3100                 | 1  |    | Total                  | ,0 | [  |
|                      | 00 | 1  |                        | 00 | 3, |
| 3103                 | ,0 | 00 | **PROPRIETARY**        |    | 00 |
|                      | 00 | ,0 |                        | 47 | 0] |
| Total                |    | 00 | 1010                   | ,0 | {. |
|                      | 50 |    |                        | 00 | un |
|                      | ,0 | 1  | 3102                   |    | de |
|                      | 00 | 00 |                        | 3  | rl |
|                      |    | ,0 | 3107                   | ,0 | in |
|                      | [5 | 00 |                        | 00 | e} |
|                      | 0, |    | 5700                   |    |    |
|                      | 00 | [  |                        | [  | 50 |
|                      | 0] | 0] | 6100                   | 3, | ,0 |
|                      | {. | {. |                        | 00 | 00 |
|                      | un | un | Total                  | 0] |    |
|                      | de | de |                        | {. | 50 |
|                      | rl | rl |                        | un | ,0 |
|                      | in | in |                        | de | 00 |
|                      | e} | e} |                        | rl |    |
|                      |    |    |                        | in | 3  |
|                      | 1  | 1  |                        | e} | ,0 |
|                      | 00 | 00 |                        |    | 00 |
|                      | ,0 | ,0 |                        | 53 |    |
|                      | 00 | 00 |                        | ,0 | [  |
|                      |    |    |                        | 00 | 0] |
|                      |    |    |                        |    | {. |
|                      |    |    |                        |    | un |
|                      |    |    |                        |    | de |
|                      |    |    |                        |    | rl |
|                      |    |    |                        |    | in |
|                      |    |    |                        |    | e} |
|                      |    |    |                        |    |    |
|                      |    |    |                        |    | 53 |
|                      |    |    |                        |    | ,0 |
|                      |    |    |                        |    | 00 |
+----------------------+----+----+------------------------+----+----+

# Year 1 (2004)

**[\
CLOSING ENTRIES]{.underline}**

+-------------------+----+----+---+---------------------+----+----+---+
| 6\. To record the |    |    |   |                     |    |    |   |
| consolidation of  |    |    |   |                     |    |    |   |
| actual net-funded |    |    |   |                     |    |    |   |
| resources.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 50 | 50 | F | **[Budgetary        | 50 | 50 | F |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    | 4 |                     |    |    | 4 |
| **4191 Balance    |    |    |   | 4201 Total Actual   |    |    |   |
| Transfers -       |    |    |   | Resources -         |    |    |   |
| Extensions of     |    |    |   | Collected           |    |    |   |
| Availability      |    |    |   |                     |    |    |   |
| Other Than        |    |    |   | **4191 Balance      |    |    |   |
| Reapprops**       |    |    |   | Transfers -         |    |    |   |
|                   |    |    |   | Extensions of       |    |    |   |
| 4201 Total Actual |    |    |   | Availability Other  |    |    |   |
| Resources -       |    |    |   | Than Reapprops**    |    |    |   |
| Collected         |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
| **[Proprietary    |    |    |   | E                   |    |    |   |
| Ent               |    |    |   | ntry]{.underline}** |    |    |   |
| ry]{.underline}** |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
| N/A               |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 7\. To record the |    |    |   |                     |    |    |   |
| closing of paid   |    |    |   |                     |    |    |   |
| delivered orders  |    |    |   |                     |    |    |   |
| to total actual   |    |    |   |                     |    |    |   |
| resources.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 3  | 3  | F |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 4 |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Paid   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4201 Total Actual   |    |    |   |
|                   |    |    |   | Resources -         |    |    |   |
|                   |    |    |   | Collected           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

# Year 1 (2004)

+-------------------+----+----+---+---------------------+----+----+---+
| 8\. To record the |    |    |   |                     |    |    |   |
| closing of        |    |    |   |                     |    |    |   |
| unobligated       |    |    |   |                     |    |    |   |
| balances to       |    |    |   |                     |    |    |   |
| expiring          |    |    |   |                     |    |    |   |
| authority.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 7  | 42 | F |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 2 |
|                   |    |    |   | 4610 Allotments --  | 35 |    |   |
|                   |    |    |   | Realized Resources  | ,0 |    |   |
|                   |    |    |   |                     | 00 |    |   |
|                   |    |    |   | 4450 Unapportioned  |    |    |   |
|                   |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4650 Allotments --  |    |    |   |
|                   |    |    |   | Expired Authority   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 9\. To record     |    |    |   |                     |    |    |   |
| closing of        |    |    |   |                     |    |    |   |
| fiscal-year       |    |    |   |                     |    |    |   |
| activity to       |    |    |   |                     |    |    |   |
| unexpended        |    |    |   |                     |    |    |   |
| appropriations.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 50 | 50 | F | **[Budgetary        | 50 | 47 | F |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** | 00 | 00 | 3 | ntry]{.underline}** | 00 | 00 | 3 |
|                   |    |    | 3 |                     |    |    | 3 |
| N/A               |    |    |   | N/A                 |    | 3  |   |
|                   |    |    |   |                     |    | ,0 |   |
| **[Proprietary    |    |    |   | **[Proprietary      |    | 00 |   |
| Ent               |    |    |   | E                   |    |    |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **3100 Unexpended |    |    |   | 3102 Unexpended     |    |    |   |
| Appropriations -  |    |    |   | Appropriations -    |    |    |   |
| Cumulative**      |    |    |   | Transfers-In        |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 3103 Unexpended   |    |    |   | **3100 Unexpended   |    |    |   |
| Appropriations -  |    |    |   | Appropriations -    |    |    |   |
| Transfers-Out     |    |    |   | Cumulative**        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations -    |    |    |   |
|                   |    |    |   | Used                |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

# Year 1 (2004)

+-------------------+----+----+---+---------------------+----+----+---+
| 10\. To record    |    |    |   |                     |    |    |   |
| the closing of    |    |    |   |                     |    |    |   |
| revenue, expense, |    |    |   |                     |    |    |   |
| and other         |    |    |   |                     |    |    |   |
| financing source  |    |    |   |                     |    |    |   |
| accounts to       |    |    |   |                     |    |    |   |
| cumulative        |    |    |   |                     |    |    |   |
| results of        |    |    |   |                     |    |    |   |
| operations.       |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **20-3-1234       |    |    | C | **20-4-1234         |    |    | C |
| (expired)**       |    |    | * | (unexpired)**       |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 50 | 50 | F | **[Budgetary        | 3  | *  | F |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | *3 | 2 |
| ry]{.underline}** | 00 | 00 | 2 | ntry]{.underline}** | 00 | ,0 | 2 |
|                   |    |    | 8 |                     |    | 00 | 8 |
| N/A               |    |    |   | N/A                 | *  | ** |   |
|                   |    |    |   |                     | *3 |    |   |
| **[Proprietary    |    |    |   | **[Proprietary      | ,0 | 3  |   |
| Ent               |    |    |   | E                   | 00 | ,0 |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | ** | 00 |   |
|                   |    |    |   |                     |    |    |   |
| N/A               |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **3310 Cumulative   |    |    |   |
|                   |    |    |   | Results of          |    |    |   |
|                   |    |    |   | Operations**        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **3310 Cumulative   |    |    |   |
|                   |    |    |   | Results of          |    |    |   |
|                   |    |    |   | Operations**        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses/Program    |    |    |   |
|                   |    |    |   | Costs               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

# Year 1 (2004)

+----------------------+----+----+------------------------+----+----+
| ######### Post-Cl    |    |    |                        |    |    |
| osing Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **20-4-1234            | ** | ** |
| **20-3-1234          |    |    | (unexpired)**          |    |    |
| (expired)**          |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 50 | [5 | **BUDGETARY**          | 47 | 42 |
|                      | ,0 | 0, |                        | ,0 | ,0 |
| 4201                 | 00 | 00 | 4201                   | 00 | 00 |
|                      |    | 0] |                        |    |    |
| 4650                 | [  | {. | 4650                   | [  | [  |
|                      | 0] | un |                        | 0] | 5, |
| Total                | {. | de | 4801                   | {. | 00 |
|                      | un | rl |                        | un | 0] |
| **PROPRIETARY**      | de | in | Total                  | de | {. |
|                      | rl | e} |                        | rl | un |
| 1010                 | in |    | **PROPRIETARY**        | in | de |
|                      | e} | 50 |                        | e} | rl |
| 3100                 |    | ,0 | 1010                   |    | in |
|                      | 50 | 00 |                        | 47 | e} |
| Total                | ,0 |    | 3100                   | ,0 |    |
|                      | 00 | [5 |                        | 00 | 47 |
|                      |    | 0, | Total                  |    | ,0 |
|                      | 50 | 00 |                        | 47 | 00 |
|                      | ,0 | 0] |                        | ,0 |    |
|                      | 00 | {. |                        | 00 | 47 |
|                      |    | un |                        |    | ,0 |
|                      | [  | de |                        | [  | 00 |
|                      | 0] | rl |                        | 0] |    |
|                      | {. | in |                        | {. | [  |
|                      | un | e} |                        | un | 0] |
|                      | de |    |                        | de | {. |
|                      | rl | 50 |                        | rl | un |
|                      | in | ,0 |                        | in | de |
|                      | e} | 00 |                        | e} | rl |
|                      |    |    |                        |    | in |
|                      | 50 |    |                        | 47 | e} |
|                      | ,0 |    |                        | ,0 |    |
|                      | 00 |    |                        | 00 | 47 |
|                      |    |    |                        |    | ,0 |
|                      |    |    |                        |    | 00 |
+----------------------+----+----+------------------------+----+----+

# Year 1 (2004)

+-----------------------------------+-----------------------------------+
| **SF 133: REPORT ON BUDGET        |                                   |
| EXECUTION AND BUDGETARY           |                                   |
| RESOURCES**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| 1\. Budget Authority 0            | 1\. Budget Authority 0            |
|                                   |                                   |
| 2A. Unobligated Bal: Beginning of | 2A. Unobligated Bal: Beginning of |
| Period (4201B) 100,000            | Period (4201B) 0                  |
|                                   |                                   |
| 2B. Unobligated Bal: Net          | 2B. Unobligated Bal: Net          |
| Transfers, Actual (**4191E**)     | Transfers, Actual (**4191E**)     |
| (50,000)                          | 50,000                            |
|                                   |                                   |
| 3\. Spending Authority From       | 3\. Spending Authority From       |
| Offsetting Collections 0          | Offsetting Collections 0          |
|                                   |                                   |
| 4\. Recoveries of Prior-Year      | 4\. Recoveries of Prior-Year      |
| Obligations 0                     | Obligations 0                     |
|                                   |                                   |
| 5\. Temporarily Not Available     | 5\. Temporarily Not Available     |
| Pursuant to PL 0                  | Pursuant to PL 0                  |
|                                   |                                   |
| 6\. Permanently Not Available 0   | 6\. Permanently Not Available 0   |
|                                   |                                   |
| **7. Total Budgetary Resources    | **7. Total Budgetary Resources    |
| (calc 1..6) 50,000**              | (calc 1..6) 50,000**              |
|                                   |                                   |
| 8\. Obligations Incurred 0        | 8\. Obligations Incurred          |
|                                   | (4801E-B, 4902E) 8,000            |
| 9A1. Unob Bal: Apportioned, Bal,  |                                   |
| Currently Avail 0                 | 9A1. Unob Bal: Apportioned, Bal,  |
|                                   | Currently Avail (4610E) 7,000     |
| 10D. Unobligated Balance Not      |                                   |
| Available: Other (4650E) 50,000   | 10D. Unobligated Balance Not      |
|                                   | Available: Other (4450E) 35,000   |
| **11. Total Status of Budgetary   |                                   |
| Resources (calc 8..10) 50,000**   | **11. Total Status of Budgetary   |
|                                   | Resources (calc 8..10) 50,000**   |
| 12\. Obligated Balance, Net, Beg  |                                   |
| of Period 0                       | 12\. Obligated Balance, Net, Beg  |
|                                   | of Period 0                       |
| 14C. Ob Bal, Net, End of Period   |                                   |
| -- Undel Orders (+) 0             | 14C. Ob Bal, Net, End of Period   |
|                                   | -- Undel Orders (+) (4801E) 5,000 |
| 15A. Outlays -- Disbursements (+) |                                   |
| (4902E) 0                         | 15A. Outlays -- Disbursements (+) |
|                                   | (4902E) 3,000                     |
| 15B. Outlays -- Collections (-) 0 |                                   |
|                                   | 15B. Outlays -- Collections (-) 0 |
| 15C. Subtotal (calc 15A..15B) 0   |                                   |
|                                   | 15C. Subtotal (calc 15A..15B)     |
| 16\. Less: Offsetting Receipts 0  | 3,000                             |
|                                   |                                   |
| **17. Net Outlays (calc 15C-16)   | 16\. Less: Offsetting Receipts 0  |
| 0**                               |                                   |
|                                   | **17. Net Outlays (calc 15C-16)   |
| **Outlay Formula:**               | 3,000**                           |
|                                   |                                   |
| 15C = 8 -- (3A+3B+3D+4A) + 12 +/- | **Outlay Formula:**               |
| 13 -- (-14A-14B+14C+14D)          |                                   |
|                                   | 15C = 8 -- (3A+3B+3D+4A) + 12 +/- |
| 0 = 0 -- (0) +0 +/- 0 -- (0)      | 13 -- (-14A-14B+14C+14D)          |
|                                   |                                   |
| 0 = 0                             | 3,000 = 8,000 -- (0) +0 +/- 0 --  |
|                                   | (5,000)                           |
|                                   |                                   |
|                                   | 3,000 = 3,000                     |
+-----------------------------------+-----------------------------------+

# Year 1 (2004)

+-----------------------------------+-----------------------------------+
| **FMS 2108: Year-end Closing      |                                   |
| Statement**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| Column 5 Post-Closing Unexpended  | Column 5 Post-Closing Unexpended  |
| Balance (1010E) 50,000            | Balance (1010E) 47,000            |
|                                   |                                   |
| Column 6 Other Authorizations 0   | Column 6 Other Authorizations 0   |
|                                   |                                   |
| Column 7 Reimbursements Earned 0  | Column 7 Reimbursements Earned 0  |
|                                   |                                   |
| Column 8 Unfilled Customer Orders | Column 8 Unfilled Customer Orders |
| 0                                 | 0                                 |
|                                   |                                   |
| Column 9 Undelivered Orders and   | Column 9 Undelivered Orders and   |
| Contracts 0                       | Contracts (4801E) 5,000           |
|                                   |                                   |
| Column 10 Accounts Payable and    | Column 10 Accounts Payable and    |
| Other Liabilities 0               | Other Liabilities 0               |
|                                   |                                   |
| Column 11 Unobligated Balance     | Column 11 Unobligated Balance     |
| (4650E) 50,000                    | (4450E, 4610E) 42,000             |
|                                   |                                   |
| **Columns 5+6+7+8 = 9+10+11**     | **Columns 5+6+7+8 = 9+10+11**     |
|                                   |                                   |
| 50,000 = 50,000                   | 47,000 = 47,000                   |
+-----------------------------------+-----------------------------------+

# Year 1 (2004)

+-----------------------------------+-----------------------------------+
| **BUDGET PROGRAM AND FINANCING    |                                   |
| SCHEDULE (P&F)**                  |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| N/A                               | **Obligations by Program          |
|                                   | Activity**                        |
|                                   |                                   |
|                                   | 1000 Total New Obligations        |
|                                   | (4801E-B, 4902E) 8,000            |
|                                   |                                   |
|                                   | **Budgetary Resources Available   |
|                                   | for Obligation**                  |
|                                   |                                   |
|                                   | 2230 Expired unob bal transfer to |
|                                   | unexp account (+) **(4191E**)     |
|                                   | 50,000                            |
|                                   |                                   |
|                                   | 2395 Total new obligations (-)    |
|                                   | (same as line 1000, opp sign)     |
|                                   | (8,000)                           |
|                                   |                                   |
|                                   | 2440 Unobligated bal carried      |
|                                   | forward, end of year (4450E,      |
|                                   | 4610E) 42,000                     |
|                                   |                                   |
|                                   | **Change** i**n Obligated         |
|                                   | Balances**                        |
|                                   |                                   |
|                                   | 7310 Total new obligations (+)    |
|                                   | (same as line 1000) 8,000         |
|                                   |                                   |
|                                   | 7320 Total outlays (gross) (-)    |
|                                   | (4902E) (3,000)                   |
|                                   |                                   |
|                                   | 7440 Obligated balance, end of    |
|                                   | year (+) (4801E) 5,000            |
|                                   |                                   |
|                                   | **Outlays (Gross), Detail**       |
|                                   |                                   |
|                                   | 8690/97 Outlays from new          |
|                                   | authority (4902E) 3,000           |
|                                   |                                   |
|                                   | 8700 Total outlays (gross) (+)    |
|                                   | (sum 8690 to 8698) 3,000          |
|                                   |                                   |
|                                   | ##                                |
|                                   |                                   |
|                                   | **Net Budget Authority and        |
|                                   | Outlays**                         |
|                                   |                                   |
|                                   | 8900 Budget authority (net) (+)   |
|                                   | (same as line 2200 and            |
|                                   | 8800..8896) 0                     |
|                                   |                                   |
|                                   | 9000 Outlays (net) (+) (same as   |
|                                   | line 8700 and 8800..8845) 3,000   |
+-----------------------------------+-----------------------------------+

#  

# Year 1 (2004)

######### OMB Form and Content Statements

+-----------------------------------+-----------------------------------+
| **BALANCE SHEET**                 |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| Intragovernmental Assets          | Intragovernmental Assets          |
|                                   |                                   |
| 1\. Fund Balance With Treasury    | 1\. Fund Balance With Treasury    |
| (1010E) 50,000                    | (1010E) 47,000                    |
|                                   |                                   |
| 6\. Total Intragovernmental       | 6\. Total Intragovernmental       |
| Assets (calc 1..5) 50,000         | Assets (calc 1..5) 47,000         |
|                                   |                                   |
| 15\. Total Assets (calc 6..14)    | 15\. Total Assets (calc 6..14)    |
| 50,000                            | 47,000                            |
|                                   |                                   |
| Intragovernmental Liabilities     | Intragovernmental Liabilities     |
|                                   |                                   |
| 19\. Total Intragovernmental      | 19\. Total Intragovernmental      |
| Liabilities (calc 16..18) 0       | Liabilities (calc 16..18) 0       |
|                                   |                                   |
| 27\. Total Liabilities (calc      | 27\. Total Liabilities (calc      |
| 19..26) 0                         | 19..26) 0                         |
|                                   |                                   |
| Net Position                      | Net Position                      |
|                                   |                                   |
| 29\. Unexpended Appropriations    | 29\. Unexpended Appropriations    |
| (3100E) 50,000                    | (3100E) 47,000                    |
|                                   |                                   |
| 30\. Cumulative Results of        | 30\. Cumulative Results of        |
| Operations 0                      | Operations 0                      |
|                                   |                                   |
| 31\. Total Net Position (calc     | 31\. Total Net Position (calc     |
| 29+30) 50,000                     | 29+30) 47,000                     |
|                                   |                                   |
| 32\. Total Liabilities/Net        | 32\. Total Liabilities/Net        |
| Position (calc 27+31) 50,000      | Position (calc 27+31) 47,000      |
+-----------------------------------+-----------------------------------+

# Year 1 (2004)

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF NET COST**         |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| 1\. Intragovernmental 0           | 1\. Intragovernmental 0           |
|                                   |                                   |
| 2\. Less: Intragovernmental       | 2\. Less: Intragovernmental       |
| Earned Revenues 0                 | Earned Revenues 0                 |
|                                   |                                   |
| 3\. Intragovernmental Net Costs   | 3\. Intragovernmental Net Costs   |
| (calc 1-2) 0                      | (calc 1-2) 0                      |
|                                   |                                   |
| 4\. Gross Costs With the Public   | 4\. Gross Costs With the Public   |
| (6100E) 0                         | (6100E) 3,000                     |
|                                   |                                   |
| 5\. Less: Earned Revenues From    | 5\. Less: Earned Revenues From    |
| the Public 0                      | the Public 0                      |
|                                   |                                   |
| 6\. Net Cost With the Public      | 6\. Net Cost With the Public      |
| (calc 4--5) 0                     | (calc 4--5) 3,000                 |
|                                   |                                   |
| 7\. Total Net Costs (calc 3+6) 0  | 7\. Total Net Costs (calc 3+6)    |
|                                   | 3,000                             |
| 10\. Net Cost of Operations (calc |                                   |
| 7+8-9) 0                          | 10\. Net Cost of Operations (calc |
|                                   | 7+8-9) 3,000                      |
+-----------------------------------+-----------------------------------+

# Year 1 (2004)

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF CHANGES IN NET     |                                   |
| POSITION**                        |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| Cum Res of Ops Unexp Approps      | Cum Res of Ops Unexp Approps      |
|                                   |                                   |
| 1\. Beginning Balances (3100B) 0  | 1\. Beginning Balances (3100B) 0  |
| 100,000                           | 0                                 |
|                                   |                                   |
| 2.  Prior Period Adjustments 0 0  | 3.  Prior Period Adjustments 0 0  |
|                                   |                                   |
| 3\. Beginning Bal, As Adjusted    | 3\. Beginning Bal, As Adjusted    |
| (calc 1..2) 0 100,000             | (calc 1..2) 0 0                   |
|                                   |                                   |
| Budgetary Financing Sources       | Budgetary Financing Sources       |
|                                   |                                   |
| 5\. Appropriations                | 5\. Appropriations                |
| Transferred-In/Out (+/-) (3103E)  | Transferred-In/Out (+/-) (3102E)  |
| 0 (50,000)                        | 0 50,000                          |
|                                   |                                   |
| 7\. Appropriations Used 0 0       | 7\. Appropriations Used (3107E,   |
|                                   | 5700E) 3,000 (3,000)              |
| 16\. Total Financing Sources      |                                   |
| (calc 6..15) (calc 4..7) 0        | 16\. Total Financing Sources      |
| (50,000)                          | (calc 6..15) (calc 4..7) 3,000    |
|                                   | 47,000                            |
| 17\. Net Cost of Operations 0 0   |                                   |
|                                   | 17\. Net Cost of Operations 3,000 |
| 18\. Ending Balances (calc        | 0                                 |
| ((3+16)-17) (calc 3+16) 0 50,000  |                                   |
|                                   | 18\. Ending Balances (calc        |
|                                   | ((3+16)-17) (calc 3+16) 0 47,000  |
+-----------------------------------+-----------------------------------+

# Year 1 (2004)

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF FINANCING**        |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 (unexpired)**         |
+-----------------------------------+-----------------------------------+
| 1\. Obligations Incurred          | 1\. Obligations Incurred          |
| (4801E-B, 4902E) 0                | (4801E-B, 4902E) 8,000            |
|                                   |                                   |
| 2\. Less: Sp Auth Off Coll and    | 2\. Less: Sp Auth Off Coll and    |
| Recov [(0)]{.underline}           | Recov [(0)]{.underline}           |
|                                   |                                   |
| 3\. Obligations Net of Offsetting | 3\. Obligations Net of Offsetting |
| Coll and Recov (calc 1-2) 0       | Coll and Recov (calc 1-2) 8,000   |
|                                   |                                   |
| 4\. Less: Offsetting Receipts 0   | 4\. Less: Offsetting Receipts 0   |
|                                   |                                   |
| 5\. Net Obligations (calc 3-4) 0  | 5\. Net Obligations (calc 3-4)    |
|                                   | 8,000                             |
| 11\. Total Resources Used to      |                                   |
| Finance Activities (calc 5+10) 0  | 11\. Total Resources Used to      |
|                                   | Finance Activities (calc 5+10)    |
| 12\. Change in Budgetary          | 8,000                             |
| Resources (4801E-B) 0             |                                   |
|                                   | 12\. Change in Budgetary          |
| 17\. Total Res Used to Fin Items  | Resources (4801E-B) 5,000         |
| Not Part of                       |                                   |
|                                   | 17\. Total Res Used to Fin Items  |
| Net Cost of Ops (calc 12..16) 0   | Not Part of                       |
|                                   |                                   |
| 18\. Total Res Used to Fin the    | Net Cost of Ops (calc 12..16)     |
| Net Cost of Ops (calc 11-17) 0    | 5,000                             |
|                                   |                                   |
| **30. Net Cost of Operations      | 18\. Total Res Used to Fin the    |
| (calc 18+29) 0**                  | Net Cost of Ops (calc 11-17)      |
|                                   | 3,000                             |
|                                   |                                   |
|                                   | **30. Net Cost of Operations      |
|                                   | (calc 18+29) 3,000**              |
+-----------------------------------+-----------------------------------+

# Year 2 (2005)

+----------------------+----+----+------------------------+----+----+
| ######### Begi       |    |    |                        |    |    |
| nning Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **20-4-1234            | ** | ** |
| **20-3-1234          |    |    | ([expired]{.mark})**   |    |    |
| (expired)**          |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 50 | [5 | **BUDGETARY**          | 47 | 42 |
|                      | ,0 | 0, |                        | ,0 | ,0 |
| 4201                 | 00 | 00 | 4201                   | 00 | 00 |
|                      |    | 0] |                        |    |    |
| 4650                 | [  | {. | 4650                   | [  | [  |
|                      | 0] | un |                        | 0] | 5, |
| Total                | {. | de | 4801                   | {. | 00 |
|                      | un | rl |                        | un | 0] |
| **PROPRIETARY**      | de | in | Total                  | de | {. |
|                      | rl | e} |                        | rl | un |
| 1010                 | in |    | **PROPRIETARY**        | in | de |
|                      | e} | 50 |                        | e} | rl |
| 3100                 |    | ,0 | 1010                   |    | in |
|                      | 50 | 00 |                        | 47 | e} |
| Total                | ,0 |    | 3100                   | ,0 |    |
|                      | 00 | [5 |                        | 00 | 47 |
|                      |    | 0, | Total                  |    | ,0 |
|                      | 50 | 00 |                        | 47 | 00 |
|                      | ,0 | 0] |                        | ,0 |    |
|                      | 00 | {. |                        | 00 | [4 |
|                      |    | un |                        |    | 7, |
|                      | [  | de |                        | [  | 00 |
|                      | 0] | rl |                        | 0] | 0] |
|                      | {. | in |                        | {. | {. |
|                      | un | e} |                        | un | un |
|                      | de |    |                        | de | de |
|                      | rl | 50 |                        | rl | rl |
|                      | in | ,0 |                        | in | in |
|                      | e} | 00 |                        | e} | e} |
|                      |    |    |                        |    |    |
|                      | 50 |    |                        | 47 | 47 |
|                      | ,0 |    |                        | ,0 | ,0 |
|                      | 00 |    |                        | 00 | 00 |
+----------------------+----+----+------------------------+----+----+

# Year 2 (2005)

+-----------------------------------+-----------------------------------+
| **SF 133: REPORT ON BUDGET        |                                   |
| EXECUTION AND BUDGETARY           |                                   |
| RESOURCES**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 ([expired]{.mark})**  |
+-----------------------------------+-----------------------------------+
| 1\. Budget Authority 0            | 1\. Budget Authority 0            |
|                                   |                                   |
| 2A. Unobligated Bal: Beginning of | 2A. Unobligated Bal: Beginning of |
| Period (4201B) 50,000             | Period (4201B, 4801B) 42,000      |
|                                   |                                   |
| 2B. Unobligated Bal: Net          | 2B. Unobligated Bal: Net          |
| Transfers, Actual 0               | Transfers, Actual 0               |
|                                   |                                   |
| 3\. Spending Authority From       | 3\. Spending Authority From       |
| Offsetting Collections 0          | Offsetting Collections 0          |
|                                   |                                   |
| 4\. Recoveries of Prior-Year      | 4\. Recoveries of Prior-Year      |
| Obligations 0                     | Obligations 0                     |
|                                   |                                   |
| 5\. Temporarily Not Available     | 5\. Temporarily Not Available     |
| Pursuant to PL 0                  | Pursuant to PL 0                  |
|                                   |                                   |
| 6\. Permanently Not Available 0   | 6\. Permanently Not Available 0   |
|                                   |                                   |
| **7. Total Budgetary Resources    | **7. Total Budgetary Resources    |
| (calc 1..6) 50,000**              | (calc 1..6) 42,000**              |
|                                   |                                   |
| 8\. Obligations Incurred 0        | 8\. Obligations Incurred          |
|                                   | (4801E-B, 4902E) 0                |
| 9A1. Unob Bal: Apportioned, Bal,  |                                   |
| Currently Avail 0                 | 9A1. Unob Bal: Apportioned, Bal,  |
|                                   | Currently Avail (4610E) 0         |
| 10D. Unobligated Balance Not      |                                   |
| Available: Other (4650E) 50,000   | 10D. Unobligated Balance Not      |
|                                   | Available: Other (4650E) 42,000   |
| **11. Total Status of Budgetary   |                                   |
| Resources (calc 8..10) 50,000**   | **11. Total Status of Budgetary   |
|                                   | Resources (calc 8..10) 42,000**   |
| 12\. Obligated Balance, Net, Beg  |                                   |
| of Period 0                       | 12\. Obligated Balance, Net, Beg  |
|                                   | of Period (4801B) 5,000           |
| 14C. Ob Bal, Net, End of Period   |                                   |
| -- Undel Orders (+) 0             | 14C. Ob Bal, Net, End of Period   |
|                                   | -- Undel Orders (+) (4801E) 5,000 |
| 15A. Outlays -- Disbursements (+) |                                   |
| (4902E) 0                         | 15A. Outlays -- Disbursements (+) |
|                                   | (4902E) 0                         |
| 15B. Outlays -- Collections (-) 0 |                                   |
|                                   | 15B. Outlays -- Collections (-) 0 |
| 15C. Subtotal (calc 15A..15B) 0   |                                   |
|                                   | 15C. Subtotal (calc 15A..15B) 0   |
| 16\. Less: Offsetting Receipts 0  |                                   |
|                                   | 16\. Less: Offsetting Receipts 0  |
| **17. Net Outlays (calc 15C-16)   |                                   |
| 0**                               | **17. Net Outlays (calc 15C-16)   |
|                                   | 0**                               |
| **Outlay Formula:**               |                                   |
|                                   | **Outlay Formula:**               |
| 15C = 8 -- (3A+3B+3D+4A) + 12 +/- |                                   |
| 13 -- (-14A-14B+14C+14D)          | 15C = 8 -- (3A+3B+3D+4A) + 12 +/- |
|                                   | 13 -- (-14A-14B+14C+14D)          |
| 0 = 0 -- (0) +0 +/- 0 -- (0)      |                                   |
|                                   | 0 = 0 -- (0) + 5,000 +/- 0 --     |
| 0 = 0                             | (5,000)                           |
|                                   |                                   |
|                                   | 0 = 0                             |
+-----------------------------------+-----------------------------------+

# Year 2 (2005)

+-----------------------------------+-----------------------------------+
| **FMS 2108: Year-end Closing      |                                   |
| Statement**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 ([expired]{.mark})**  |
+-----------------------------------+-----------------------------------+
| Column 5 Post-Closing Unexpended  | Column 5 Post-Closing Unexpended  |
| Balance (1010E) 50,000            | Balance (1010E) 47,000            |
|                                   |                                   |
| Column 6 Other Authorizations 0   | Column 6 Other Authorizations 0   |
|                                   |                                   |
| Column 7 Reimbursements Earned 0  | Column 7 Reimbursements Earned 0  |
|                                   |                                   |
| Column 8 Unfilled Customer Orders | Column 8 Unfilled Customer Orders |
| 0                                 | 0                                 |
|                                   |                                   |
| Column 9 Undelivered Orders and   | Column 9 Undelivered Orders and   |
| Contracts 0                       | Contracts (4801E) 5,000           |
|                                   |                                   |
| Column 10 Accounts Payable and    | Column 10 Accounts Payable and    |
| Other Liabilities 0               | Other Liabilities 0               |
|                                   |                                   |
| Column 11 Unobligated Balance     | Column 11 Unobligated Balance     |
| (4650E) 50,000                    | (4650E) 42,000                    |
|                                   |                                   |
| **Columns 5+6+7+8 = 9+10+11**     | **Columns 5+6+7+8 = 9+10+11**     |
|                                   |                                   |
| 50,000 = 50,000                   | 47,000 = 47,000                   |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| **BUDGET PROGRAM AND FINANCING    |                                   |
| SCHEDULE (P&F)**                  |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **20-3-1234 (expired)**           | **20-4-1234 ([expired]{.mark})**  |
+-----------------------------------+-----------------------------------+
| N/A                               | **Change** i**n Obligated         |
|                                   | Balances**                        |
|                                   |                                   |
|                                   | 7240 Obligated balance, start of  |
|                                   | year (+) (4801B) 5,000            |
|                                   |                                   |
|                                   | 7440 Obligated balance, end of    |
|                                   | year (+) (4801E) 5,000            |
+-----------------------------------+-----------------------------------+

[^1]: Always refer to most recent version for current requirements.