*This scenario uses the August 2008 Treasury Financial Manual (TFM
release S2 08-03 Part 2 (Part 1 P&F)).*

**[Background]{.underline}**

Occasionally, financial statements and other Treasury central accounting
documents require adjustments for corrections of errors that occurred in
previous periods. The Federal Accounting Standards Advisory Board
(FASAB) and the Office of Management and Budget (OMB) provide guidance
to account for these events.

**Prior Period Adjustments**

In the Statement of Federal Financial Accounting Standards (SFFAS)
number 21, Reporting Corrections of Errors and Changes in Accounting
Principles, Amendment of SFFAS 7, Accounting for Revenue and Other
Financing Sources, FASAB amended the standard to "require that reporting
entities restate prior period financial statements for material errors
discovered in the current period, if such statements are provided for
comparative purposes, and if the effect would be material to the
financial statements of either period."[^1]

**Statement Presentation Table (for material errors only)**

  ---------------------- ------------------------ ------------------------
                         **If Comparative         **If Only Current Period
                         Financial Statements Are Statements Are Being
                         Being Presented          Presented (ie.,XX09):**
                         (ie.,XX09 and XX08):**   

  **If error occurred    Then, adjustment is made Then, adjustment is made
  [during]{.underline}   to the earliest affected to the beginning balance
  the earliest affected  period presented by      of cumulative results of
  period presented in    correcting any           operations on line 2b
  the financial          individual amounts on    (Corrections of Errors)
  statements             the financial            of the SCNP.
  (ie.,XX08):**          statements. (Our         
                         scenario reflects this   
                         example).                

  **If error occurred    Then, adjustment is made Then, adjustment is made
  [before]{.underline}   to the beginning balance to the beginning balance
  the earliest period    of cumulative results of of cumulative results of
  presented in the       operations on line 2b    operations on line 2b
  financial statements   (Corrections of Errors)  (Corrections of Errors)
  (ie.,XX07):**          of the SCNP for the      of the SCNP.
                         earliest period          
                         presented.               

  NOTE: The Statement of                          
  Changes in Net                                  
  Position (SCNP)                                 
  current year's                                  
  unadjusted beginning                            
  balance shall agree                             
  with the restated                               
  ending balance on the                           
  agency's prior years                            
  SCNP.                                           
  ---------------------- ------------------------ ------------------------

**Prior Year Adjustments**

The OMB concluded that the existing practice of correcting errors for
previous periods by recording prior fiscal year activity during a
current fiscal year without specific identifying attributes distorted
budgetary reporting. While the resulting misstatements of information
were not always material in the context of financial statement
reporting, they were significant in the context of budget reporting and
execution. OMB Circular No.A-11 was updated in FY 2008 to provide
budgetary reporting guidance for corrections of errors. The Financial
Management Service (FMS) issued Treasury Financial Manual (TFM) Bulletin
2008-05 to address processing backdated documents to a prior fiscal
year. In addition, FMS updated U.S. Government Standard General Ledger
(USSGL), TFM Supplement 2 in December, 2007 to provide specific
information on the new prior year adjustment attribute required in FACTS
II and the crosswalks to the SF 133, Report on Budget Execution and
Budgetary Resources.

> **[Prior Year Adjustment (PYA) Attribute Definition for FACTS II
> Reporting]{.underline}**
>
> Changes to obligated or unobligated balances that occurred in the
> previous fiscal year but were not recorded in the appropriate Treasury
> Appropriation Fund Symbol (TAFS) as of October 1 of the current fiscal
> year or during the FACTS II revision window. Exclude upward and
> downward adjustments to current-year/prior-year obligations and most
> reclassifications from clearing accounts.
>
> **[Domain Definitions]{.underline}**
>
> **B-Adjustments to prior-year reporting backdated in Treasury's
> Central Accounting system-**
>
> Used when a prior-year adjustment [DOES]{.underline} affect FBWT and
> [IS]{.underline} backdated in Treasury's Central Accounting system
> after the FACTS II revision window has closed for the period being
> adjusted.
>
> **P-Adjustments to prior-year reporting not backdated in Treasury's
> Central Accounting system-**
>
> Used when a prior-year adjustment does [NOT]{.underline} affect FBWT
> and is [NOT]{.underline} backdated in Treasury's Central Accounting
> system after the FACTSII revision window has closed for the period
> being adjusted.
>
> **X-Not an adjustment to prior-year reporting-**
>
> Used when a prior-year adjustment does not meet the requirements of
> domains "B" or "P" and for current period activity.

NOTE: The flowchart on the following page can assist with determining 1)
whether or not to restate prior year financial statements, 2) whether to
use USSGL account 7400 or a different account 3) which PYA attribute to
use, and 4) which financial statement the collective information
impacts.

FLOWCHART FOR CORRECTIONS OF ERRORS IN A PREVIOUS PERIOD

This document provides guidance for correcting errors for both financial
and budgetary reporting. The scenario that follows assumes the activity
occurs in a no-year Treasury Account Symbol (TAS). As presented
graphically in the previous flowchart, there are six different possible
reporting outcomes when correcting errors. The transactions, listed in
the detailed chart below, correspond with the transaction numbers in the
illustrative transaction section and represent each of the six possible
outcomes.

+----------------------------------+-----------------------------------+
| **AFFECTS**                      | **AFFECTS**                       |
|                                  |                                   |
| **PROPRIETARY**                  | **BUDGETARY**                     |
+----------------------------------+-----------------------------------+

+-----+---------------+------+--------+----------+-----+-----+-------+
| *   | > **USSGL     | **T  | **Is   | **       | *   | *   | *     |
| *Il | > Acct.**     | rans | it     | Result** | *Is | *Is | *Resu |
| lus |               | acti | Pro    |          | F   | i   | lts** |
| tra |               | on** | prieta |          | BWT | t** |       |
| tiv |               |      | rily** |          | -** |     |       |
| e** |               | **   |        |          |     | **[ |       |
|     |               | Amou | **Mat  |          | *   | \>] |       |
| **T |               | nt** | erial? |          | *US | {.u |       |
| ran |               |      | **[^2] |          | SGL | nde |       |
| sac |               |      |        |          | 1   | rli |       |
| tio |               |      |        |          | 010 | ne} |       |
| n** |               |      |        |          | Af  | \$5 |       |
|     |               |      |        |          | fec | 00, |       |
| *   |               |      |        |          | ted | 000 |       |
| *No |               |      |        |          | ?** | ?** |       |
| .** |               |      |        |          |     |     |       |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 1\. | > 4901        | \$2  | YES    | Restate  | NO  | D   | Not   |
|     | > Delivered   | ,000 |        |          |     | oes |       |
|     | > Orders-     | ,000 |        | (Use     |     | Not | Back  |
|     | > Obligations |      |        | Pro      |     |     | dated |
|     | > Unpaid      |      |        | prietary |     | Ap  | --    |
|     |               |      |        | Acct     |     | ply |       |
|     |               |      |        | 7400)    |     |     | Use   |
|     |               |      |        |          |     |     | Attr  |
|     |               |      |        |          |     |     | ibute |
|     |               |      |        |          |     |     |       |
|     |               |      |        |          |     |     | "P"   |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 2\. | > 4902        | \$7  | YES    | Restate  | YES | YES | Back  |
|     | > Delivered   | ,000 |        |          |     |     | dated |
|     | >             | ,000 |        | (Use     |     |     | --    |
|     | > Orders --   |      |        | Pro      |     |     |       |
|     | > Obligations |      |        | prietary |     |     | Use   |
|     | >             |      |        | Acct     |     |     | Attr  |
|     | > Paid        |      |        | 7400)    |     |     | ibute |
|     |               |      |        |          |     |     |       |
|     |               |      |        |          |     |     | "B"   |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 3\. | > 4902        | \    | YES    | Restate  | YES | NO  | Not   |
|     | > Delivered   | $450 |        |          |     |     |       |
|     | > Orders --   | ,000 |        | (Use     |     |     | Back  |
|     | > Obligations |      |        | Pro      |     |     | dated |
|     | >             |      |        | prietary |     |     | --    |
|     | > Paid        |      |        | Acct     |     |     |       |
|     |               |      |        | 7400)    |     |     | Use   |
|     |               |      |        |          |     |     | Attr  |
|     |               |      |        |          |     |     | ibute |
|     |               |      |        |          |     |     |       |
|     |               |      |        |          |     |     | "X"   |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 4\. | > 4901        | \    | NO     | Do Not   | NO  | D   | Not   |
|     | > Delivered   | $100 |        | Restate  |     | oes |       |
|     | >             | ,000 |        |          |     | Not | Back  |
|     | > Orders --   |      |        | (Pro     |     |     | dated |
|     | > Obligations |      |        | prietary |     | Ap  | --    |
|     | >             |      |        | Acct     |     | ply |       |
|     | > Unpaid      |      |        | 7400 Not |     |     | Use   |
|     |               |      |        | Used-    |     |     | Attr  |
|     |               |      |        | Run      |     |     | ibute |
|     |               |      |        | Through  |     |     |       |
|     |               |      |        | CY)      |     |     | "P"   |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 5\. | > 4902        | \    | NO     | Do Not   | YES | YES | Back  |
|     | > Delivered   | $500 |        | Restate  |     |     | dated |
|     | >             | ,000 |        |          |     |     | --    |
|     | > Orders --   |      |        | (Pro     |     |     |       |
|     | > Obligations |      |        | prietary |     |     | Use   |
|     | >             |      |        | Acct     |     |     | Attr  |
|     | > Paid        |      |        | 7400 Not |     |     | ibute |
|     |               |      |        | Used-    |     |     |       |
|     |               |      |        | Run      |     |     | "B"   |
|     |               |      |        | Through  |     |     |       |
|     |               |      |        | CY)      |     |     |       |
+-----+---------------+------+--------+----------+-----+-----+-------+
| 6\. | > 4902        | \$50 | NO     | Do Not   | YES | NO  | Not   |
|     | > Delivered   | ,000 |        | Restate  |     |     | Back  |
|     | > Orders --   |      |        |          |     |     | dated |
|     | > Obligations |      |        | (Pro     |     |     | --    |
|     | >             |      |        | prietary |     |     |       |
|     | > Paid        |      |        | Acct     |     |     | Use   |
|     |               |      |        | 7400 Not |     |     | Attr  |
|     |               |      |        | Used-    |     |     | ibute |
|     |               |      |        | Run      |     |     |       |
|     |               |      |        | Through  |     |     | "X"   |
|     |               |      |        | CY)      |     |     |       |
+-----+---------------+------+--------+----------+-----+-----+-------+

**[Listing of USSGL Accounts Used In This Scenario]{.underline}**

+---------+------------------------------------------------------------+
| **      | **Account Name**                                           |
| Account |                                                            |
| N       |                                                            |
| umber** |                                                            |
+---------+------------------------------------------------------------+
|         |                                                            |
+---------+------------------------------------------------------------+
| [B      |                                                            |
| udgetar |                                                            |
| y]{.und |                                                            |
| erline} |                                                            |
+---------+------------------------------------------------------------+
| 4119    | Other Appropriations Realized                              |
|         |                                                            |
| 4201    | Total Actual Resources -- Collected                        |
+---------+------------------------------------------------------------+
| 4450    | Unapportioned Authority                                    |
+---------+------------------------------------------------------------+
| 4510    | Apportionments                                             |
|         |                                                            |
| 4610    | Allotment -- Realized Resources                            |
+---------+------------------------------------------------------------+
| 4901    | Delivered Orders -- Obligations, Unpaid                    |
+---------+------------------------------------------------------------+
| 4902    | Delivered Orders -- Obligations, Paid                      |
+---------+------------------------------------------------------------+
| [Pro    |                                                            |
| prietar |                                                            |
| y]{.und |                                                            |
| erline} |                                                            |
+---------+------------------------------------------------------------+
| 1010    | Fund Balance With Treasury                                 |
+---------+------------------------------------------------------------+
| 2110    | Accounts Payable                                           |
+---------+------------------------------------------------------------+
| 3100    | Unexpended Appropriations -- Cumulative                    |
+---------+------------------------------------------------------------+
| 3101    | Unexpended Appropriations -- Appropriations Received       |
+---------+------------------------------------------------------------+
| 3107    | Unexpended Appropriations -- Used                          |
+---------+------------------------------------------------------------+
| 3108    | Unexpended Appropriations -- Prior-Period Adjustments Due  |
|         | to Correction of Errors                                    |
+---------+------------------------------------------------------------+
| 3310    | Cumulative Results of Operations                           |
+---------+------------------------------------------------------------+
| 5700    | Expended Appropriations                                    |
+---------+------------------------------------------------------------+
| 5708    | Expended Appropriation -- Prior-Period Adjustments Due to  |
|         | Correction of Errors                                       |
+---------+------------------------------------------------------------+
| 6100    | Operating Expenses/Program Costs                           |
+---------+------------------------------------------------------------+
| 7400    | Prior-Period Adjustments Due to Correction of Errors       |
+---------+------------------------------------------------------------+
|         |                                                            |
+---------+------------------------------------------------------------+

**[Prior-Year Trial Balances]{.underline}**

**System Pre-Closing Trial Balance-- FY08**

+--------------------------------------------+-------------+----------+
| ### USSGL Account                          | ### Debit   | ##       |
|                                            |             | # Credit |
|                                            | (in         |          |
|                                            | thousands)  | (in      |
|                                            |             | th       |
|                                            |             | ousands) |
+--------------------------------------------+-------------+----------+
| [Budgetary]{.underline}                    |             |          |
+--------------------------------------------+-------------+----------+
| 4119 X Other Appropriations Realized       | 12,000      |          |
+--------------------------------------------+-------------+----------+
| 4450 X Unapportioned Authority             |             | 11,000   |
+--------------------------------------------+-------------+----------+
| 4901 X Delivered Orders -- Obligations,    |             | 1,000    |
| Unpaid                                     |             |          |
+--------------------------------------------+-------------+----------+
| **Total**                                  | **12,000**  | **       |
|                                            |             | 12,000** |
+--------------------------------------------+-------------+----------+
|                                            |             |          |
+--------------------------------------------+-------------+----------+
| [Proprietary]{.underline}                  |             |          |
+--------------------------------------------+-------------+----------+
| 1010 Fund Balance With Treasury            | 12,000      |          |
+--------------------------------------------+-------------+----------+
| 2110 Accounts Payable                      |             | 1,000    |
+--------------------------------------------+-------------+----------+
| 3101 Unexpended Appropriations --          |             | 12,000   |
| Appropriations Received                    |             |          |
+--------------------------------------------+-------------+----------+
| 3107 Unexpended Appropriations -- Used     | 1,000       |          |
+--------------------------------------------+-------------+----------+
| 3310 Cumulative Results of Operations      |             | 0        |
+--------------------------------------------+-------------+----------+
| 5700 Expended Appropriations               |             | 1,000    |
+--------------------------------------------+-------------+----------+
| 6100 Operating Expenses/Program Costs      | 1,000       |          |
+--------------------------------------------+-------------+----------+
| **Total**                                  | **14,000**  | **       |
|                                            |             | 14,000** |
+--------------------------------------------+-------------+----------+

## **System Post-Closing Trial Balance -- FY08**

+--------------------------------------------+-------------+----------+
| ### USSGL Account                          | ### Debit   | ##       |
|                                            |             | # Credit |
|                                            | (in         |          |
|                                            | thousands)  | (in      |
|                                            |             | th       |
|                                            |             | ousands) |
+--------------------------------------------+-------------+----------+
| [Budgetary]{.underline}                    |             |          |
+--------------------------------------------+-------------+----------+
| 4201 Total Actual Resources -- Collected   | 12,000      |          |
+--------------------------------------------+-------------+----------+
| 4450 X Unapportioned Authority             |             | 11,000   |
+--------------------------------------------+-------------+----------+
| 4901 X Delivered Orders -- Obligations,    |             | 1,000    |
| Unpaid                                     |             |          |
+--------------------------------------------+-------------+----------+
| **Total**                                  | **12,000**  | **       |
|                                            |             | 12,000** |
+--------------------------------------------+-------------+----------+
|                                            |             |          |
+--------------------------------------------+-------------+----------+
| [Proprietary]{.underline}                  |             |          |
+--------------------------------------------+-------------+----------+
| 1010 Fund Balance With Treasury            | 12,000      |          |
+--------------------------------------------+-------------+----------+
| 2110 Accounts Payable                      |             | 1,000    |
+--------------------------------------------+-------------+----------+
| 3100 Unexpended Appropriations -           |             | 11,000   |
| Cumulative                                 |             |          |
+--------------------------------------------+-------------+----------+
| 3310 Cumulative Results of Operations      |             | 0        |
+--------------------------------------------+-------------+----------+
| **Total**                                  | **12,000**  | **       |
|                                            |             | 12,000** |
+--------------------------------------------+-------------+----------+

**[Illustrative Transactions]{.underline}**

**Assume the following:**

**1. A transaction's materiality, in respect to restatement
requirements, is known when posted.**

**2. Budgetary transactions highlighted in light green are prior-year
activities that flow to the Prior Year Adjustments column of the Work
Paper Trial Balance for Budgetary Accounts and to SF 133 lines 1B
"Adjustment to unobligated balance brought forward, October 1", 12A2
"Adjustment to unpaid obligations, brought forward, October 1", or 12B2
"Adjustment to uncollected customer payments from Federal sources,
brought forward, October 1".**

**3. Proprietary transactions highlighted in blue are prior-period
adjustments that require restatement and flow to the Prior Period
Adjustment column of the Work Paper Trial Balance for Proprietary
Accounts and the total for PPA to line 19B "Correction of Errors" on the
FY08 Restated Statement of Changes in Net Position. Assume that the
agency's accounting system for the prior period cannot be re-opened.
When the agency's system cannot be reopened balances must still be
impacted appropriately, however, current period financial statements can
not be prepared directly from the agency's accounting system. Work paper
adjustments will be necessary.**

**4. "Work Paper Only" entries highlighted in peach are prior-period
adjustments that require restatement and are assumed to not be entered
in an agency's accounting system. Instead these transactions occur
outside the system and are used in calculations to determine amounts to
be presented in published restated financial statements and reports.**

**5. The activity occurs in a no-year TAF.S**

**6. Comparative financial statements are presented.**

+-----------------------+---------------------------+-----+-----+------+
| # **Financial Event** | # *                       | #   | # * | # ** |
|                       | *Accounting Transaction** | **D | *Cr | Tran |
|                       |                           | ebi | edi | s Co |
|                       |                           | t** | t** | de** |
|                       |                           |     |     |      |
|                       |                           | (in | (in |      |
|                       |                           | t   | t   |      |
|                       |                           | hou | hou |      |
|                       |                           | san | san |      |
|                       |                           | ds) | ds) |      |
+-----------------------+---------------------------+-----+-----+------+
| **Annual              | [Budgetary]{.underline}   | 10, | 10, |      |
| apportionment and     |                           | 100 | 100 |      |
| allotment:** OMB      | 4450**X** Unapportioned   |     |     |      |
| apportions and the    | Authority                 | 10, | 10, |      |
| agency head allots    |                           | 100 | 100 |      |
| \$10,100,000 of the   | 4510 Apportionments       |     |     |      |
| \$11,000,000 prior    |                           |     |     |      |
| year unobligated      | 4510 Apportionments       |     |     |      |
| balance. The initial  |                           |     |     |      |
| apportionment will    | 4610 Allotments --        |     |     |      |
| generally not include | Realized Resources        |     |     |      |
| an amount to cover    |                           |     |     |      |
| corrections of        |                           |     |     |      |
| errors. The following |                           |     |     |      |
| entries in this       |                           |     |     |      |
| scenario show that    |                           |     |     |      |
| unapportioned         |                           |     |     |      |
| authority is          |                           |     |     |      |
| reclassified from the |                           |     |     |      |
| PYA Attribute domain  |                           |     |     |      |
| value "X" to the "P"  |                           |     |     |      |
| or "B" domain value   |                           |     |     |      |
| when a prior year     |                           |     |     |      |
| adjustment            |                           |     |     |      |
| transaction is        |                           |     |     |      |
| processed.            |                           |     |     |      |
+-----------------------+---------------------------+-----+-----+------+
| 1\. During FY09, an   | [Budgetary]{.underline}   | 2,  | 2,  | B402 |
| error that occurred   |                           | 000 | 000 | wit  |
| in FY08 was           | 4450**P** Unapportioned   |     |     | hout |
| discovered. The error | Authority                 | 2,  | 2,  | r    |
| understated expenses  |                           | 000 | 000 | ecor |
| by \$2,000,000. A     | 4450**X** Unapportioned   |     |     | ding |
| bill for a delivered  | Authority                 | 2,  | 2,  | 4801 |
| unpaid order had not  |                           | 000 | 000 | pr   |
| been recorded. No     | 4610 Allotments --        |     |     | evio |
| prior related         | Realized Resources        | 2,  | 2,  | usly |
| obligation had been   |                           | 000 | 000 |      |
| previously recorded.  | 4901**P** Delivered       |     |     | D312 |
| [The error is         | Orders -- Obligations,    | 2,  | 2,  |      |
| material]{.underline} | Unpaid                    | 000 | 000 | D304 |
| and requires          |                           |     |     |      |
| restatement of the    | [Proprietary (prior-year  | 2,  | 2,  |      |
| proprietary financial | activity)]{.underline}    | 000 | 000 |      |
| statements. A         |                           |     |     |      |
| budgetary entry is    | 7400 Prior-Period         | 2,  | 2,  |      |
| also required to      | Adjustment Due to         | 000 | 000 |      |
| reflect a beginning   | Corrections of Errors     |     |     |      |
| balance adjustment.   |                           |     |     |      |
| The prior-year        | 2110 Accounts Payable     |     |     |      |
| adjustment attribute  |                           |     |     |      |
| domain value "P" is   | 3108 Unexpended           |     |     |      |
| used because FBWT is  | Appropriations --         |     |     |      |
| NOT affected. A       | Prior-Period              |     |     |      |
| matching backdated    |                           |     |     |      |
| Treasury central      | Adjustments Due to        |     |     |      |
| accounting document   | Correction of Errors      |     |     |      |
| is not prepared after |                           |     |     |      |
| the FACTSII revision  | 5708 Expended             |     |     |      |
| period for the period | Appropriations --         |     |     |      |
| being corrected is    | Prior-Period              |     |     |      |
| closed.               |                           |     |     |      |
|                       | Adjustments Due to        |     |     |      |
|                       | Correction of Errors      |     |     |      |
|                       |                           |     |     |      |
|                       | [Work Paper               |     |     |      |
|                       | ONLY]{.underline}         |     |     |      |
|                       |                           |     |     |      |
|                       | 6100 Operating            |     |     |      |
|                       | Expenses/Program Costs    |     |     |      |
|                       |                           |     |     |      |
|                       | 7400 Prior-Period         |     |     |      |
|                       | Adjustment Due to         |     |     |      |
|                       | Corrections of Errors     |     |     |      |
|                       |                           |     |     |      |
|                       | 5708 Expended             |     |     |      |
|                       | Appropriations --         |     |     |      |
|                       | Prior-Period              |     |     |      |
|                       |                           |     |     |      |
|                       | 5700 Expended             |     |     |      |
|                       | Appropriations            |     |     |      |
|                       |                           |     |     |      |
|                       | 3108 Expended             |     |     |      |
|                       | Appropriations --         |     |     |      |
|                       | Prior-Period              |     |     |      |
|                       |                           |     |     |      |
|                       | 3100 Unexpended           |     |     |      |
|                       | Appropriations - Used     |     |     |      |
+-----------------------+---------------------------+-----+-----+------+

+-----------------------+---------------------------+-----+-----+------+
| **Financial Event**   | **Accounting              | #   | # * | **T  |
|                       | Transaction**             | **D | *Cr | rans |
|                       |                           | ebi | edi | Co   |
|                       |                           | t** | t** | de** |
|                       |                           |     |     |      |
|                       |                           | (in | (in |      |
|                       |                           | t   | t   |      |
|                       |                           | hou | hou |      |
|                       |                           | san | san |      |
|                       |                           | ds) | ds) |      |
+-----------------------+---------------------------+-----+-----+------+
| 2\. During FY09, an   | [Budgetary]{.underline}   | 7,  | 7,  | [    |
| error that occurred   |                           | 000 | 000 | ]{.m |
| in FY08 was           | 4450**B** Unapportioned   |     |     | ark} |
| discovered. It        | Authority                 | 7,  | 7,  |      |
| understated expenses  |                           | 000 | 000 | [    |
| and overstated cash   | 4450**X** Unapportioned   |     |     | ]{.m |
| by \$7,000,000. A     | Authority                 | 7,  | 7,  | ark} |
| bill and payment for  |                           | 000 | 000 |      |
| a delivered paid      | 4610 Allotments -         |     |     | [    |
| order had not been    | Realized Resources        | 7,  | 7,  | ]{.m |
| recorded. [This error |                           | 000 | 000 | ark} |
| is                    | 4902**B** Delivered       |     |     |      |
| material]{.underline} | Orders -- Obligations,    | 7,  | 7,  | [    |
| and requires          | Paid                      | 000 | 000 | ]{.m |
| restatement of the    |                           |     |     | ark} |
| proprietary financial | [Proprietary (prior-year  | 7,  | 7,  |      |
| statements. A         | activity)]{.underline}    | 000 | 000 | [    |
| budgetary entry is    |                           |     |     | ]{.m |
| also required to      | 7400 Prior-Period         | 7,  | 7,  | ark} |
| reflect a beginning   | Adjustment Due to         | 000 | 000 |      |
| balance adjustment.   | Corrections of Errors     |     |     | [    |
| The prior-year        |                           |     |     | ]{.m |
| adjustment attribute  | 1010**B** Fund Balance    |     |     | ark} |
| domain value "B" is   | With Treasury             |     |     |      |
| used because FBWT is  |                           |     |     | [    |
| [\>]{.underline}      | 3108 Unexpended           |     |     | ]{.m |
| \$500,000. A          | Appropriations -          |     |     | ark} |
| backdated Treasury    | Prior-Period              |     |     |      |
| central accounting    |                           |     |     | D306 |
| document is prepared  | Adjustments Due to        |     |     |      |
| after the FACTSII     | Correction of Errors      |     |     | D304 |
| revision period for   |                           |     |     |      |
| the period being      | 5708 Expended             |     |     |      |
| corrected is closed.  | Appropriations -          |     |     |      |
|                       | Prior-Period              |     |     |      |
|                       |                           |     |     |      |
|                       | Adjustments Due to        |     |     |      |
|                       | Correction of Errors      |     |     |      |
|                       |                           |     |     |      |
|                       | [Work Paper               |     |     |      |
|                       | ONLY]{.underline}         |     |     |      |
|                       |                           |     |     |      |
|                       | 6100 Operating            |     |     |      |
|                       | Expenses/Program Costs    |     |     |      |
|                       |                           |     |     |      |
|                       | 7400 Prior-Period         |     |     |      |
|                       | Adjustment Due to         |     |     |      |
|                       | Corrections of Errors     |     |     |      |
|                       |                           |     |     |      |
|                       | 5708 Expended             |     |     |      |
|                       | Appropriations --         |     |     |      |
|                       | Prior-Period Adjustments  |     |     |      |
|                       | Due to Corrections of     |     |     |      |
|                       | Errors                    |     |     |      |
|                       |                           |     |     |      |
|                       | 5700 Expended             |     |     |      |
|                       | Appropriations            |     |     |      |
|                       |                           |     |     |      |
|                       | 3107 Unexpended           |     |     |      |
|                       | Appropriations - Used     |     |     |      |
|                       |                           |     |     |      |
|                       | 3108 Unexpended           |     |     |      |
|                       | Appropriations --         |     |     |      |
|                       | Prior-Period Adjustments  |     |     |      |
|                       | Due to Corrections of     |     |     |      |
|                       | Errors                    |     |     |      |
+-----------------------+---------------------------+-----+-----+------+

+-----------------------+---------------------------+-----+-----+------+
| **Financial Event**   | **Accounting              | #   | # * | **T  |
|                       | Transaction**             | **D | *Cr | rans |
|                       |                           | ebi | edi | Co   |
|                       |                           | t** | t** | de** |
|                       |                           |     |     |      |
|                       |                           | (in | (in |      |
|                       |                           | t   | t   |      |
|                       |                           | hou | hou |      |
|                       |                           | san | san |      |
|                       |                           | ds) | ds) |      |
+-----------------------+---------------------------+-----+-----+------+
| 3\. During FY09, an   | [Budgetary]{.underline}   | 450 | 450 | B102 |
| error that occurred   |                           |     |     | su   |
| in FY08 was           | 4610 Allotments -         | 450 | 450 | bsti |
| discovered. It        | Realized Resources        |     |     | tute |
| understated expenses  |                           | 450 | 450 | D306 |
| and overstated cash   | 4902**X** Delivered       |     |     | for  |
| by \$450,000. A bill  | Orders -- Obligations,    | 450 | 450 | pro  |
| and payment for a     | Paid                      |     |     | prie |
| delivered paid order  |                           | 450 | 450 | tary |
| had not been          | [Proprietary (prior-year  |     |     |      |
| recorded. [This error | activity)]{.underline}    | 450 | 450 | D306 |
| is                    |                           |     |     |      |
| material]{.underline} | 7400 Prior-Period         |     |     | D304 |
| and requires          | Adjustment Due to         |     |     |      |
| restatement of the    | Corrections of Errors     |     |     | [    |
| proprietary financial |                           |     |     | ]{.m |
| statements. The       | 1010**X** Fund Balance    |     |     | ark} |
| prior-year adjustment | With Treasury             |     |     |      |
| attribute domain      |                           |     |     | [    |
| value "X" is used     | 3108 Unexpended           |     |     | ]{.m |
| because FBWT is \<    | Appropriations -          |     |     | ark} |
| \$500,000. A          | Prior-Period              |     |     |      |
| backdated Treasury    |                           |     |     | [    |
| central accounting    | Adjustments Due to        |     |     | ]{.m |
| document is NOT       | Correction of Errors      |     |     | ark} |
| prepared after the    |                           |     |     |      |
| FACTSII revision      | 5708 Expended             |     |     | [    |
| period for the period | Appropriations -          |     |     | ]{.m |
| being corrected is    | Prior-Period              |     |     | ark} |
| closed.               |                           |     |     |      |
|                       | Adjustments Due to        |     |     | [    |
|                       | Correction of Errors      |     |     | ]{.m |
|                       |                           |     |     | ark} |
|                       | [Work paper Entry         |     |     |      |
|                       | ONLY]{.underline}         |     |     | [    |
|                       |                           |     |     | ]{.m |
|                       | 6100 Operating            |     |     | ark} |
|                       | Expenses/Program Costs    |     |     |      |
|                       |                           |     |     | [    |
|                       | 7400 Prior-Period         |     |     | ]{.m |
|                       | Adjustment Due to         |     |     | ark} |
|                       | Corrections of Errors     |     |     |      |
|                       |                           |     |     | [    |
|                       | 5708 Expended             |     |     | ]{.m |
|                       | Appropriations -- Prior   |     |     | ark} |
|                       | Period Adjustments Due to |     |     |      |
|                       | Corrections of Errors     |     |     | [    |
|                       |                           |     |     | ]{.m |
|                       | 5700 Expended             |     |     | ark} |
|                       | Appropriations            |     |     |      |
|                       |                           |     |     | [    |
|                       | 3107 Unexpended           |     |     | ]{.m |
|                       | Appropriations - Used     |     |     | ark} |
|                       |                           |     |     |      |
|                       | 3108 Unexpended           |     |     | [    |
|                       | Appropriations --         |     |     | ]{.m |
|                       | Prior-Period Adjustments  |     |     | ark} |
|                       | Due to Corrections of     |     |     |      |
|                       | Errors                    |     |     |      |
+-----------------------+---------------------------+-----+-----+------+
| 4\. During FY09, an   | [Budgetary]{.underline}   | 100 | 100 | [    |
| error that occurred   |                           |     |     | ]{.m |
| in FY08 was           | 4450**P** Unapportioned   | 100 | 100 | ark} |
| discovered. It        | Authority                 |     |     |      |
| understated expenses  |                           | 100 | 100 | [    |
| by \$100,000. A bill  | 4450**X** Unapportioned   |     |     | ]{.m |
| for a delivered       | Authority                 | 100 | 100 | ark} |
| unpaid order had not  |                           |     |     |      |
| been recorded. No     | 4610 Allotments -         |     |     | B402 |
| prior related         | Realized Resources        |     |     | wit  |
| obligation had been   |                           |     |     | hout |
| previously recorded.  | 4901**P** Delivered       |     |     | r    |
| [The error is         | Orders -- Obligations,    |     |     | ecor |
| im                    | Unpaid                    |     |     | ding |
| material]{.underline} |                           |     |     | 4801 |
| and does not require  | [Proprietary              |     |     | pr   |
| restatement of the    | (current-year             |     |     | evio |
| proprietary financial | activity)]{.underline}    |     |     | usly |
| statements. A         |                           |     |     |      |
| budgetary entry is    | 6100 Operating            |     |     | B134 |
| required to reflect a | Expenses/Program Costs    |     |     |      |
| beginning balance     |                           |     |     |      |
| adjustment. The       | 2110 Accounts Payable     |     |     |      |
| prior-year adjustment |                           |     |     |      |
| attribute domain      | 3107 Unexpended           |     |     |      |
| value "P" is used     | Appropriations - Used     |     |     |      |
| because FBWT is not   |                           |     |     |      |
| affected. A backdated | 5700 Expended             |     |     |      |
| Treasury central      | Appropriations            |     |     |      |
| accounting document   |                           |     |     |      |
| is NOT prepared after |                           |     |     |      |
| the FACTSII revision  |                           |     |     |      |
| period for period     |                           |     |     |      |
| being corrected is    |                           |     |     |      |
| closed.               |                           |     |     |      |
+-----------------------+---------------------------+-----+-----+------+

+-----------------------+---------------------------+-----+-----+------+
| **Financial Event**   | **Accounting              | #   | # * | **T  |
|                       | Transaction**             | **D | *Cr | rans |
|                       |                           | ebi | edi | Co   |
|                       |                           | t** | t** | de** |
|                       |                           |     |     |      |
|                       |                           | (in | (in |      |
|                       |                           | t   | t   |      |
|                       |                           | hou | hou |      |
|                       |                           | san | san |      |
|                       |                           | ds) | ds) |      |
+-----------------------+---------------------------+-----+-----+------+
| 5\. During FY09, an   | [Budgetary]{.underline}   | 500 | 500 | [    |
| error that occurred   |                           |     |     | ]{.m |
| in FY08 was           | 4450**B** Unapportioned   | 500 | 500 | ark} |
| discovered. It        | Authority                 |     |     |      |
| understated expenses  |                           | 500 | 500 | [    |
| and overstated cash   | 4450**X** Unapportioned   |     |     | ]{.m |
| by \$500,000. A bill  | Authority                 | 500 | 500 | ark} |
| and payment for a     |                           |     |     |      |
| delivered paid order  | 4610 Allotments -         |     |     | B102 |
| had not been          | Realized Resources        |     |     |      |
| recorded. No prior    |                           |     |     | B134 |
| related obligation    | 4902**B** Delivered       |     |     |      |
| had been previously   | Orders --Obligations,     |     |     |      |
| recorded. [This is    | Paid                      |     |     |      |
| im                    |                           |     |     |      |
| material]{.underline} | [Proprietary              |     |     |      |
| and does not require  | (current-year             |     |     |      |
| restatement of the    | activity)]{.underline}    |     |     |      |
| proprietary financial |                           |     |     |      |
| statements. A         | 6100 Operating            |     |     |      |
| budgetary entry is    | Expenses/Program Costs    |     |     |      |
| required to reflect a |                           |     |     |      |
| beginning balance     | 1010**B** Fund Balance    |     |     |      |
| adjustment.           | With Treasury             |     |     |      |
|                       |                           |     |     |      |
| The prior-year        | 3107 Unexpended           |     |     |      |
| adjustment attribute  | Appropriations - Used     |     |     |      |
| domain value "B" is   |                           |     |     |      |
| used because FBWT is  | 5700 Expended             |     |     |      |
| [\>]{.underline}      | Appropriations            |     |     |      |
| \$500,000. A          |                           |     |     |      |
| backdated Treasury    |                           |     |     |      |
| central accounting    |                           |     |     |      |
| document is prepared  |                           |     |     |      |
| after the FACTSII     |                           |     |     |      |
| revision period for   |                           |     |     |      |
| the period being      |                           |     |     |      |
| corrected is closed.  |                           |     |     |      |
+-----------------------+---------------------------+-----+-----+------+

+-----------------------+---------------------------+-----+-----+------+
| 6\. During FY09, an   | [Budgetary]{.underline}   | 50  | 50  | B102 |
| error that occurred   |                           |     |     |      |
| in FY08 was           | 4610 Allotments -         | 50  | 50  | B134 |
| discovered. It        | Realized Resources        |     |     |      |
| understated expenses  |                           | 50  | 50  |      |
| and overstated cash   | 4902**X** Delivered       |     |     |      |
| by \$50,000. A bill   | Orders --Obligations,     |     |     |      |
| for a delivered paid  | Paid                      |     |     |      |
| order had not been    |                           |     |     |      |
| recorded. No prior    | [Proprietary              |     |     |      |
| related obligation    | (current-year             |     |     |      |
| had been previously   | activity)]{.underline}    |     |     |      |
| recorded. [This is    |                           |     |     |      |
| im                    | 6100 Operating            |     |     |      |
| material]{.underline} | Expenses/Program Costs    |     |     |      |
| and does not require  |                           |     |     |      |
| restatement of the    | 1010**X** Fund Balance    |     |     |      |
| proprietary financial | With Treasury             |     |     |      |
| statements. The       |                           |     |     |      |
| prior-year adjustment | 3107 Unexpended           |     |     |      |
| attribute domain      | Appropriations - Used     |     |     |      |
| value "X" is used     |                           |     |     |      |
| even though FBWT is   | 5700 Expended             |     |     |      |
| affected, the amount  | Appropriations            |     |     |      |
| is under \$500,000. A |                           |     |     |      |
| backdated Treasury    |                           |     |     |      |
| central accounting    |                           |     |     |      |
| document is NOT       |                           |     |     |      |
| prepared after the    |                           |     |     |      |
| FACTSII revision      |                           |     |     |      |
| period for the period |                           |     |     |      |
| being corrected is    |                           |     |     |      |
| closed.               |                           |     |     |      |
+-----------------------+---------------------------+-----+-----+------+

**[FY 09 Accounting System Activity Summary]{.underline}**

[(]{.underline}assumes agency's accounting system was not reopened

to record prior period adjustments or prior year adjustments)

+----------+----------+----------+------------+----------+-----------+
| **USSGL  | **       | **       | **System** | **       | *         |
| B        | System** | System** |            | System** | *System** |
| udgetary |          |          | **P        |          |           |
| and      | **Post   | **Ac     | re-Closing | *        | **Post    |
| Pro      | -Closing | tivity** | Trial      | *Closing | Closing** |
| prietary | Trial    |          | Balance    | E        |           |
| Ac       | Balance  | **FY09** | FY09**     | ntries** | **Trial   |
| counts** | FY08**   |          |            |          | Balance   |
|          |          | (tran    | (calc.     | **FY09** | FY09**    |
| Column 1 | Column 2 | sactions |            |          |           |
|          |          | 1,2,     | Col. 2 +   | Column 5 | (calc.    |
|          | (in      | 3,4,5,6) | 3)         |          |           |
|          | th       |          |            | (in      | Col. 4 +  |
|          | ousands) | Column 3 | Column 4   | t        | 5)        |
|          |          |          |            | housands |           |
|          |          | (in      | (in        |          | Column 6  |
|          |          | th       | thousands  |          |           |
|          |          | ousands) |            |          | (in       |
|          |          |          |            |          | t         |
|          |          |          |            |          | housands) |
+----------+----------+----------+------------+----------+-----------+
| 4201     | 12,000   |          | 12,000     | (8,000)  | 4,000     |
+----------+----------+----------+------------+----------+-----------+
| [4       | [        | 7,500    | 7,500      | (7,500)  | 0         |
| 450**B** | ]{.mark} |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [4       | [        | 2,100    | 2,100      | (2,100)  | 0         |
| 450**P** | ]{.mark} |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| 4        | (11,000) | 500      | (10,500)   | 9,600    | \(900\)   |
| 450**X** |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [4       |          | (2,100)  | (2,100)    | 2,100    | 0         |
| 901**P** |          |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| 4        | (1,000)  |          | (1,000)    | (2,100)  | (3,100)   |
| 901**X** |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [4       | [        | (7,500)  | (7,500)    | 7,500    | 0         |
| 902**B** | ]{.mark} |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [4       | [        | \(500\)  | \(500\)    | 500      | 0         |
| 902**X** | ]{.mark} |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| **       | **0**    | **0**    | **0**      | **0**    | **0**     |
| Totals** |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
|          |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| 1        | 12,000   | \(500\)  | 11,500     | (7,500)  | 4,000     |
| 010**X** |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [1       |          | (7,500)  | (7,500)    | 7,500    | 0         |
| 010**B** |          |          |            |          |           |
| ]{.mark} |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| 2110     | (1,000)  | (2,100)  | (3,100)    |          | (3,100)   |
+----------+----------+----------+------------+----------+-----------+
| 3100     | (11,000) |          | (11,000)   | 10,100   | \(900\)   |
+----------+----------+----------+------------+----------+-----------+
| [3107    | [        | 650      | 650        | \(650\)  | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [3108    | [        | 9,450    | 9,450      | (9,450)  | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| 3310     |          |          |            |          | 0         |
+----------+----------+----------+------------+----------+-----------+
| [5700    | [        | \(650\)  | \(650\)    | 650      | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [5708    | [        | (9,450)  | (9,450)    | 9,450    | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [6100    | [        | 650      | 650        | \(650\)  | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| [7400    | [        | 9,450    | 9,450      | (9,450)  | 0         |
| ]{.mark} | ]{.mark} |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+
| **       | **0**    | **0**    | **0**      | **0**    | **0**     |
| Totals** |          |          |            |          |           |
+----------+----------+----------+------------+----------+-----------+

[Accounts highlighted above in yellow are closed at year end]{.mark}

**[Work Paper Trial Balance for Budgetary Accounts -- SBR ONLY --
(includes prior period adjustments and excludes prior year
adjustments)]{.underline}**

+-----+------+-----+-------+--------+-----+--------+-------+--------+
| **  | *    | **  | **F   | **Rest | *   | **Rest | **F   | **     |
| Bud | *Pri | FY0 | Y09** | ated** | *Re | ated** | Y09** | FY09** |
| get | or** | 8** |       |        | sta |        |       |        |
| ary |      |     | **    | *      | ted | **     | **Cu  | *      |
| A   | **Ye | *   | Prior | *Pre-C | FY  | Post-C | rrent | *SBR** |
| cco | ar** | *Pu | P     | lose** | 0   | lose** | Year  |        |
| unt |      | bli | eriod |        | 8** |        | Act   | (Calc. |
| s** | **   | she | Adj   | **for  |     | **     | ivity | Col.   |
|     | Adju | d** | ustme | FY08   | *   | FY08** | for   | 7+8)   |
| Col | stme |     | nts** | SBR**  | *SB |        | SBR** |        |
| umn | nt** | *   |       |        | R** | *      |       | Column |
| 1   |      | *Pr | (tr   | (Calc. |     | *SBR** | *     | 9      |
|     | *    | e-C | ansac | Col.   | **C |        | *(NOT |        |
|     | *Att | los | tions | 3+4)   | los | (Calc. | Prior | (in    |
|     | ribu | e** | 1, 2, |        | ing | Col.   | P     | thou   |
|     | te** |     | and 3 | Column | Ent | 5+6)   | eriod | sands) |
|     |      | Col | )     | 5      | rie |        | Adj   |        |
|     | N/A  | umn |       |        | s** | Column | ustme |        |
|     | for  | 3   | C     | (in    |     | 7      | nts** |        |
|     | the  |     | olumn | thou   | Col |        | (tr   |        |
|     | SBR  | (in | 4     | sands) | umn | (in    | ansac |        |
|     |      | t   |       |        | 6   | thou   | tions |        |
|     | Co   | hou | (in   |        |     | sands) | 4, 5, |        |
|     | lumn | san | thous |        | (in |        | and 6 |        |
|     | 2    | ds) | ands) |        | tho |        | )     |        |
|     |      |     |       |        | usa |        |       |        |
|     |      |     |       |        | nds |        | C     |        |
|     |      |     |       |        |     |        | olumn |        |
|     |      |     |       |        |     |        | 8     |        |
|     |      |     |       |        |     |        |       |        |
|     |      |     |       |        |     |        | (in   |        |
|     |      |     |       |        |     |        | thous |        |
|     |      |     |       |        |     |        | ands) |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| [   | N/A  | 12, |       | 12,000 | (1  | 0      |       | 0      |
| 411 |      | 000 |       |        | 2,0 |        |       |        |
| 9]{ |      |     |       |        | 00) |        |       |        |
| .ma |      |     |       |        |     |        |       |        |
| rk} |      |     |       |        |     |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| 4   | N/A  |     |       | 0      | 4,  | 4,550  |       | 4,550  |
| 201 |      |     |       |        | 550 |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| 4   | N/A  | (1  | 9,450 | (      |     | (      | 650   | \      |
| 450 |      | 1,0 |       | 1,550) |     | 1,550) |       | (900\) |
|     |      | 00) |       |        |     |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| 4   | N/A  | (   | (2    | (      |     | (      | \(    | (      |
| 901 |      | 1,0 | ,000) | 3,000) |     | 3,000) | 100\) | 3,100) |
|     |      | 00) |       |        |     |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| [   | N/A  |     | (7    | (      | 7,  | 0      | \(    | \      |
| 490 |      |     | ,450) | 7,450) | 450 |        | 550\) | (550\) |
| 2]{ |      |     |       |        |     |        |       |        |
| .ma |      |     |       |        |     |        |       |        |
| rk} |      |     |       |        |     |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+
| **T |      | **  | **0** | **0**  | **  | **0**  | **0** | **0**  |
| ota |      | 0** |       |        | 0** |        |       |        |
| l** |      |     |       |        |     |        |       |        |
+-----+------+-----+-------+--------+-----+--------+-------+--------+

[Accounts highlighted above in yellow are closed at year end]{.mark}

**[Work Paper Trial Balance for Budgetary Accounts - SF 133 ONLY --
includes prior year adjustments and excludes prior period
adjustments]{.underline}**

+------+------+-----+------+--------+-------+-----------+----------+
| **B  | **P  | **  | **FY | **     | **F   | **FY09**  | **FY09** |
| udge | rior | FY0 | 08** | FY08** | Y09** |           |          |
| tary | Ye   | 8** |      |        |       | **Current | **SF     |
| Ac   | ar** |     | *    | **Post | **    | Year      | 133**    |
| coun |      | *   | *Clo | C      | Prior | A         |          |
| ts** | **   | *SF | sing | losing | Year  | ctivity** | **(S     |
|      | Adju | 13  | E    | Trial  | Adj   |           | ystem)** |
| Co   | stme | 3** | ntri | Bal    | ustme | **(       |          |
| lumn | nt** |     | es** | ance** | nts** | System)** | (Calc.   |
| 1    |      | **( |      |        |       | (tra      | Col.     |
|      | *    | Sys | **(S | **(Sys | **    | nsactions | 5+6+7)   |
|      | *Att | tem | yste | tem)** | (Syst | 3 and 6   |          |
|      | ribu | )** | m)** |        | em)** | with X    | Column 8 |
|      | te** |     |      | (Calc. |       | domain)   |          |
|      |      | Col | Co   | Col.   | (tr   |           | (in      |
|      | Co   | umn | lumn | 3+4)   | ansac | Column 7  | th       |
|      | lumn | 3   | 4    |        | tions |           | ousands) |
|      | 2    |     |      | Column | 1, 2, | (in       |          |
|      |      | (in | (in  | 5      | 4,    | t         |          |
|      |      | t   | th   |        | and 5 | housands) |          |
|      |      | hou | ousa | (in    | with  |           |          |
|      |      | san | nds) | thou   | B and |           |          |
|      |      | ds) |      | sands) | P     |           |          |
|      |      |     |      |        | do    |           |          |
|      |      |     |      |        | mains |           |          |
|      |      |     |      |        | )[^3] |           |          |
|      |      |     |      |        |       |           |          |
|      |      |     |      |        | C     |           |          |
|      |      |     |      |        | olumn |           |          |
|      |      |     |      |        | 6     |           |          |
|      |      |     |      |        |       |           |          |
|      |      |     |      |        | (in   |           |          |
|      |      |     |      |        | thous |           |          |
|      |      |     |      |        | ands) |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [X   | 12, | (12, | 0      | 0     |           | 0        |
| 4119 | ]{.m | 000 | 000) |        |       |           |          |
| ]{.m | ark} |     |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| 4201 |      |     | 12   | 12,000 | 0     |           | 12,000   |
|      |      |     | ,000 |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [B   | []{ |      | 0      | 7,500 |           | 7,500    |
| 4450 | ]{.m | .ma |      |        |       |           |          |
| ]{.m | ark} | rk} |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [P   | []{ |      | 0      | 2,100 |           | 2,100    |
| 4450 | ]{.m | .ma |      |        |       |           |          |
| ]{.m | ark} | rk} |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| 4450 | X    | (1  |      | (1     |       | 500       | (10,500) |
|      |      | 1,0 |      | 1,000) |       |           |          |
|      |      | 00) |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [P   |     |      | 0      | (2    |           | (2,100)  |
| 4901 | ]{.m |     |      |        | ,100) |           |          |
| ]{.m | ark} |     |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| 4901 | X    | (   |      | (      |       |           | (1,000)  |
|      |      | 1,0 |      | 1,000) |       |           |          |
|      |      | 00) |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [B   |     |      | 0      | (7    |           | (7,500)  |
| 4902 | ]{.m |     |      |        | ,500) |           |          |
| ]{.m | ark} |     |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| [    | [X   |     |      | 0      |       | \(500\)   | \(500\)  |
| 4902 | ]{.m |     |      |        |       |           |          |
| ]{.m | ark} |     |      |        |       |           |          |
| ark} |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+
| *    |      | **  | *    | **0**  | **0** | **0**     | **0**    |
| *Tot |      | 0** | *0** |        |       |           |          |
| al** |      |     |      |        |       |           |          |
+------+------+-----+------+--------+-------+-----------+----------+

[Accounts highlighted above in yellow are closed at year end]{.mark}

**[Work Paper Trial Balance for Proprietary Accounts - Restated FY 09
Comparative Financials]{.underline}**

+-----+------+--------+------+--------+------+------+-------+-------+
| **P | **FY | **     | **FY | **FY   | **FY | **FY | **FY  | **FY  |
| rop | 08** | FY09** | 09** | 08**   | 08   | 08** | 09**  | 09**  |
| rie |      |        |      |        | Wo   |      |       |       |
| tar | *    | **Pr   | **P  | **Rest | rk-P | **Re | **Cu  | *     |
| y** | *Pub | ior-Pe | rior | ated** | aper | stat | rrent | *Pre- |
|     | lish | riod** | Pe   |        | Clo  | ed** | Year  | Close |
| **A | ed** |        | riod | *      | sing |      | Act   | after |
| cco |      | **A    | Work | *Pre-C | Ent  | **Po | ivity | FY08  |
| unt | *    | djustm | -Pap | lose** | ries | st-C | (exc  | R     |
| s** | *Com | ents** | er** |        | for  | lose | ludes | estat |
|     | para |        |      | **for  | Rest | = FY | prior | ement |
| Col | tive | **(    | **A  | FY09   | ated | 09   | p     | for   |
| umn | Fina | transa | djus | Compa  | FY09 | Beg  | eriod | FY09  |
| 1   | ncia | ctions | tmen | rative | Com  | Bals | a     | C     |
|     | ls** | 1, 2,  | ts** | Financ | para | for  | djust | ompar |
|     |      | and 3  |      | ials** | tive | FY09 | ments | ative |
|     | **(  | as     | **   |        | Fina | Com  | to    | Fi    |
|     | Pre- | posted | (for | (calc. | ncia | para | FY08  | nanci |
|     | Clos | in     | tran | col.   | ls** | tive | in    | als** |
|     | e)** | agency | sact | 2+3+4) |      | Fina | Col   |       |
|     |      | acco   | ions |        | Co   | ncia | 3)    | (     |
|     | Co   | unting | 1,   | Column | lumn | ls** | (tr   | calc. |
|     | lumn | sys    | 2,   | 5      | 6    |      | ansac | col.  |
|     | 2    | tem)** | and  |        |      | (c   | tions | 7+8)  |
|     |      |        | 3    | (in    | (in  | alc. | 4, 5, |       |
|     | (in  | Column | not  | thou   | th   | col. | and   | C     |
|     | th   | 3      | reco | sands) | ousa | 5+6) | 6)**  | olumn |
|     | ousa |        | rded |        | nds) |      |       | 9     |
|     | nds) | (in    | in   |        |      | Co   | C     |       |
|     |      | thou   | ag   |        |      | lumn | olumn | (in   |
|     |      | sands) | ency |        |      | 7    | 8     | thous |
|     |      |        | ac   |        |      |      |       | ands) |
|     |      |        | coun |        |      | (in  | (in   |       |
|     |      |        | ting |        |      | th   | thous |       |
|     |      |        | s    |        |      | ousa | ands) |       |
|     |      |        | yste |        |      | nds) |       |       |
|     |      |        | m)** |        |      |      |       |       |
|     |      |        |      |        |      |      |       |       |
|     |      |        | Co   |        |      |      |       |       |
|     |      |        | lumn |        |      |      |       |       |
|     |      |        | 4    |        |      |      |       |       |
|     |      |        |      |        |      |      |       |       |
|     |      |        | (in  |        |      |      |       |       |
|     |      |        | th   |        |      |      |       |       |
|     |      |        | ousa |        |      |      |       |       |
|     |      |        | nds) |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| 1   | 12   | (      |      | 4,550  |      | 4    | \(    | 4,000 |
| 010 | ,000 | 7,450) |      |        |      | ,550 | 550\) |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| 2   | (1,  | (      |      | (      |      | (3,  | \(    | (3    |
| 110 | 000) | 2,000) |      | 3,000) |      | 000) | 100\) | ,100) |
+-----+------+--------+------+--------+------+------+-------+-------+
| 3   | 0    |        |      | 0      | (1,  | (1,  | 0     | (1    |
| 100 |      |        |      |        | 550) | 550) |       | ,550) |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | (12, |        |      | (1     | 12   | 0    | 0     | 0     |
| 310 | 000) |        |      | 2,000) | ,000 |      |       |       |
| 1]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | 1    |        | 9    | 10,450 | (10, | 0    | 650   | 650   |
| 310 | ,000 |        | ,450 |        | 450) |      |       |       |
| 7]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | 0    | 9,450  | (9,  | 0      |      | 0    | 0     | 0     |
| 310 |      |        | 450) |        |      |      |       |       |
| 8]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| 3   | 0    |        |      | 0      |      | 0    | 0     | 0     |
| 310 |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | (1,  |        | (9,  | (1     | 10   | 0    | \(    | \(    |
| 570 | 000) |        | 450) | 0,450) | ,450 |      | 650\) | 650\) |
| 0]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | 0    | (      | 9    | 0      |      | 0    | 0     | 0     |
| 570 |      | 9,450) | ,450 |        |      |      |       |       |
| 8]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | 1    |        | 9    | 10,450 | (10, | 0    | 650   | 650   |
| 610 | ,000 |        | ,450 |        | 450) |      |       |       |
| 0]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| [   | 0    | 9,450  | (9,  | 0      |      | 0    | 0     | 0     |
| 740 |      |        | 450) |        |      |      |       |       |
| 0]{ |      |        |      |        |      |      |       |       |
| .ma |      |        |      |        |      |      |       |       |
| rk} |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+
| **T | *    | **0**  | *    | **0**  | *    | *    | **0** | **0** |
| ota | *0** |        | *0** |        | *0** | *0** |       |       |
| l** |      |        |      |        |      |      |       |       |
+-----+------+--------+------+--------+------+------+-------+-------+

## 

[Accounts highlighted above in yellow are closed at year end]{.mark}

**FY 08 Pre-Closing Trial Balance Comparisons**

+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ###     |   |       | ###     |   |          |
|                             |         |   |       |  FY 08  |   |          |
| ### FY 0                    | ###     |   |       | Work Pa |   |          |
| 8 Pre-Closing Trial Balance |         |   |       | per SBR |   |          |
|                             | ##      |   |       |         |   |          |
|                             | # FY 08 |   |       | **(for  |   |          |
|                             |  System |   |       | R       |   |          |
|                             |         |   |       | estated |   |          |
|                             | ### (   |   |       | FY08    |   |          |
|                             | SF 133) |   |       | SBR in  |   |          |
|                             |         |   |       | FY09    |   |          |
|                             |         |   |       | Comp    |   |          |
|                             |         |   |       | arative |   |          |
|                             |         |   |       | Financ  |   |          |
|                             |         |   |       | ials)** |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ### USSGL Account           | ##      | # |       | ##      | # |          |
|                             | # Debit | # |       | # Debit | # |          |
|                             |         | # |       |         | # |          |
|                             | (in     |   |       | ###     |   |          |
|                             | tho     | C |       | (in tho | C |          |
|                             | usands) | r |       | usands) | r |          |
|                             |         | e |       |         | e |          |
|                             |         | d |       |         | d |          |
|                             |         | i |       |         | i |          |
|                             |         | t |       |         | t |          |
|                             |         |   |       |         |   |          |
|                             |         | ( |       |         | # |          |
|                             |         | i |       |         | # |          |
|                             |         | n |       |         | # |          |
|                             |         | t |       |         |   |          |
|                             |         | h |       |         | ( |          |
|                             |         | o |       |         | i |          |
|                             |         | u |       |         | n |          |
|                             |         | s |       |         |   |          |
|                             |         | a |       |         | t |          |
|                             |         | n |       |         | h |          |
|                             |         | d |       |         | o |          |
|                             |         | s |       |         | u |          |
|                             |         | ) |       |         | s |          |
|                             |         |   |       |         | a |          |
|                             |         |   |       |         | n |          |
|                             |         |   |       |         | d |          |
|                             |         |   |       |         | s |          |
|                             |         |   |       |         | ) |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| **[Budgetary]{.underline}** |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4119X Other Appropriations  | 12,000  |   |       | 12,000  |   |          |
| Realized                    |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4201 Total Actual Resources |         |   |       |         |   |          |
| Collected                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450B Unapportioned         |         |   |       |         |   |          |
| Authority                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450P Unapportioned         |         |   |       |         |   |          |
| Authority                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450X Unapportioned         |         | 1 |       |         | 1 |          |
| Authority                   |         | 1 |       |         | , |          |
|                             |         | , |       |         | 5 |          |
|                             |         | 0 |       |         | 5 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4901P Delivered Orders --   |         |   |       |         |   |          |
| Obligations, Unpaid         |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4901X Delivered Orders --   |         | 1 |       |         | 3 |          |
| Obligations, Unpaid         |         | , |       |         | , |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | 0 |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4902B Delivered Orders --   |         |   |       |         |   |          |
| Obligations, Paid           |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4902X Delivered Orders --   |         |   |       |         | 7 |          |
| Obligations, Paid           |         |   |       |         | , |          |
|                             |         |   |       |         | 4 |          |
|                             |         |   |       |         | 5 |          |
|                             |         |   |       |         | 0 |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| **Total**                   | **1     | * |       | **1     | * |          |
|                             | 2,000** | * |       | 2,000** | * |          |
|                             |         | 1 |       |         | 1 |          |
|                             |         | 2 |       |         | 2 |          |
|                             |         | , |       |         | , |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | * |       |         | * |          |
|                             |         | * |       |         | * |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ###     |   |       | ###     |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ##      |   |       | ### FY  |   |          |
|                             | # FY 08 |   |       |  08 Wor |   |          |
| ### FY 0                    |  System |   |       | k Paper |   |          |
| 8 Pre-Closing Trial Balance |         |   |       |         |   |          |
|                             | ##      |   |       | ### (   |   |          |
|                             | # Publi |   |       | for Res |   |          |
|                             | shed in |   |       | tated F |   |          |
|                             |  FY08 C |   |       | Y08 in  |   |          |
|                             | omparat |   |       | FY09 Co |   |          |
|                             | ive Fin |   |       | mparati |   |          |
|                             | ancials |   |       | ve Fina |   |          |
|                             |         |   |       | ncials) |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ### USSGL Account           | ##      |   | ### C | ##      |   | ##       |
|                             | # Debit |   | redit | # Debit |   | # Credit |
|                             |         |   |       |         |   |          |
|                             | (in     |   | (in   | ###     |   | ##       |
|                             | tho     |   | thous | (in tho |   | # (in th |
|                             | usands) |   | ands) | usands) |   | ousands) |
+-----------------------------+---------+---+-------+---------+---+----------+
| **                          |         |   |       |         |   |          |
| [Proprietary]{.underline}** |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 1010 Fund Balance With      | 12,000  |   |       | 4,550   |   |          |
| Treasury                    |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 2110 Accounts Payable       |         |   | 1,000 |         |   | 3,000    |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3101 Unexpended             |         |   | 1     |         |   | 12,000   |
| Appropriations --           |         |   | 2,000 |         |   |          |
| Appropriations Received     |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3107 Unexpended             | 1,000   |   |       | 10,450  |   |          |
| Appropriations - Used       |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3108 Unexpended             |         |   |       |         |   |          |
| Appropriations -- Prior     |         |   |       |         |   |          |
| Period Adjustments Due to   |         |   |       |         |   |          |
| Correction of Errors        |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 5700 Expended               |         |   | 1,000 |         |   | 10,450   |
| Appropriations              |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 5708 Expended               |         |   |       |         |   |          |
| Appropriations -- Prior     |         |   |       |         |   |          |
| Period Adjustments Due to   |         |   |       |         |   |          |
| Correction of Errors        |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 6100 Operating              | 1,000   |   |       | 10,450  |   |          |
| Expenses/Program Costs      |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| **Total**                   | **1     |   | **14, | **2     |   | **       |
|                             | 4,000** |   | 000** | 5,450** |   | 25,450** |
+-----------------------------+---------+---+-------+---------+---+----------+

**FY 09 Pre-Closing Trial Balance Comparisons**

+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ###     |   |       | ###     |   |          |
|                             |         |   |       |  FY 09  |   |          |
| ###                         | ###     |   |       | Work Pa |   |          |
|                             |         |   |       | per SBR |   |          |
| ###                         | ##      |   |       |         |   |          |
|                             | # FY 09 |   |       | *       |   |          |
| ### FY 0                    |  System |   |       | *(after |   |          |
| 9 Pre-Closing Trial Balance |         |   |       | FY08    |   |          |
|                             | ### (   |   |       | R       |   |          |
|                             | SF 133) |   |       | estated |   |          |
|                             |         |   |       | SBR in  |   |          |
|                             |         |   |       | FY09    |   |          |
|                             |         |   |       | Comp    |   |          |
|                             |         |   |       | arative |   |          |
|                             |         |   |       | Financ  |   |          |
|                             |         |   |       | ials)** |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ### USSGL Account           | ##      | # |       | ##      | # |          |
|                             | # Debit | # |       | # Debit | # |          |
|                             |         | # |       |         | # |          |
|                             | (in     |   |       | ###     |   |          |
|                             | tho     | C |       | (in tho | C |          |
|                             | usands) | r |       | usands) | r |          |
|                             |         | e |       |         | e |          |
|                             |         | d |       |         | d |          |
|                             |         | i |       |         | i |          |
|                             |         | t |       |         | t |          |
|                             |         |   |       |         |   |          |
|                             |         | ( |       |         | # |          |
|                             |         | i |       |         | # |          |
|                             |         | n |       |         | # |          |
|                             |         | t |       |         |   |          |
|                             |         | h |       |         | ( |          |
|                             |         | o |       |         | i |          |
|                             |         | u |       |         | n |          |
|                             |         | s |       |         |   |          |
|                             |         | a |       |         | t |          |
|                             |         | n |       |         | h |          |
|                             |         | d |       |         | o |          |
|                             |         | s |       |         | u |          |
|                             |         | ) |       |         | s |          |
|                             |         |   |       |         | a |          |
|                             |         |   |       |         | n |          |
|                             |         |   |       |         | d |          |
|                             |         |   |       |         | s |          |
|                             |         |   |       |         | ) |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| [Budgetary]{.underline}     |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4201 Total Actual Resources | 12,000  |   |       | 4,550   |   |          |
| Collected                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450B Unapportioned         | 7,500   |   |       |         |   |          |
| Authority                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450P Unapportioned         | 2,100   |   |       |         |   |          |
| Authority                   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4450X Unapportioned         |         | 1 |       |         | 9 |          |
| Authority                   |         | 0 |       |         | 0 |          |
|                             |         | , |       |         | 0 |          |
|                             |         | 5 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4901P Delivered Orders --   |         | 2 |       |         |   |          |
| Obligations, Unpaid         |         | , |       |         |   |          |
|                             |         | 1 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4901X Delivered Orders --   |         | 1 |       |         | 3 |          |
| Obligations, Unpaid         |         | , |       |         | , |          |
|                             |         | 0 |       |         | 1 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | 0 |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4902B Delivered Orders --   |         | 7 |       |         |   |          |
| Obligations, Paid           |         | , |       |         |   |          |
|                             |         | 5 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
|                             |         | 0 |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 4902X Delivered Orders --   |         | 5 |       |         | 5 |          |
| Obligations, Paid           |         | 0 |       |         | 5 |          |
|                             |         | 0 |       |         | 0 |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| **Total**                   | **2     | * |       | **      | * |          |
|                             | 1,600** | * |       | 4,550** | * |          |
|                             |         | 2 |       |         | 4 |          |
|                             |         | 1 |       |         | , |          |
|                             |         | , |       |         | 5 |          |
|                             |         | 6 |       |         | 5 |          |
|                             |         | 0 |       |         | 0 |          |
|                             |         | 0 |       |         | * |          |
|                             |         | * |       |         | * |          |
|                             |         | * |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ###     |   |       | ###     |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ###                         | ###     |   |       | ### FY  |   |          |
|                             |         |   |       | 09 Work |   |          |
| ###                         | ###     |   |       |  Paper  |   |          |
|                             |         |   |       |         |   |          |
| ###                         | ###     |   |       | ### (af |   |          |
|                             |         |   |       | ter FY0 |   |          |
| ### FY 0                    | ##      |   |       | 8 Resta |   |          |
| 9 Pre-Closing Trial Balance | # FY 09 |   |       | ted in  |   |          |
|                             |  System |   |       | FY09 Co |   |          |
|                             |         |   |       | mparati |   |          |
|                             |         |   |       | ve Fina |   |          |
|                             |         |   |       | ncials) |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| ### USSGL Account           | ##      |   | ### C | ##      |   | ##       |
|                             | # Debit |   | redit | # Debit |   | # Credit |
|                             |         |   |       |         |   |          |
|                             | (in     |   | (in   | ###     |   | ##       |
|                             | tho     |   | thous | (in tho |   | # (in th |
|                             | usands) |   | ands) | usands) |   | ousands) |
+-----------------------------+---------+---+-------+---------+---+----------+
|                             |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| [Proprietary]{.underline}   |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 1010 Fund Balance With      | 4,000   |   |       | 4,000   |   |          |
| Treasury                    |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 2110 Accounts Payable       |         |   | 3,100 |         |   | 3,100    |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3100 Unexpended             |         |   | 1     |         |   | 1,550    |
| Appropriations --           |         |   | 1,000 |         |   |          |
| Cumulative                  |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3107 Unexpended             | 650     |   |       | 650     |   |          |
| Appropriations - Used       |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 3108 Unexpended             | 9,450   |   |       |         |   |          |
| Appropriations -- Prior     |         |   |       |         |   |          |
| Period Adjustments Due to   |         |   |       |         |   |          |
| Correction of Errors        |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 5700 Expended               |         |   | 650   |         |   | 650      |
| Appropriations              |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 5708 Expended               |         |   | 9,450 |         |   |          |
| Appropriations -- Prior     |         |   |       |         |   |          |
| Period Adjustments Due to   |         |   |       |         |   |          |
| Correction of Errors        |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 6100 Operating              | 650     |   |       | 650     |   |          |
| Expenses/Program Costs      |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| 7400 Prior Period           | 9,450   |   |       |         |   |          |
| Adjustments Due to          |         |   |       |         |   |          |
| Corrections of Errors       |         |   |       |         |   |          |
+-----------------------------+---------+---+-------+---------+---+----------+
| **Total**                   | **2     |   | **24, | **      |   | *        |
|                             | 4,200** |   | 200** | 5,300** |   | *5,300** |
+-----------------------------+---------+---+-------+---------+---+----------+

**[Closing Entries for FY09]{.underline}**

+--------------------+-----------------------------+-----+-----+-----+
| # *                | **Accounting Transaction**  | **D | *   | *   |
| *Financial Event** |                             | ebi | *Cr | *Tr |
|                    |                             | t** | edi | ans |
|                    |                             |     | t** | Cod |
|                    |                             | (in |     | e** |
|                    |                             | t   | (in |     |
|                    |                             | hou | t   |     |
|                    |                             | san | hou |     |
|                    |                             | ds) | san |     |
|                    |                             |     | ds) |     |
+--------------------+-----------------------------+-----+-----+-----+
| # C-1 Close prior  | **SYSTEM ONLY ENTRIES**     | 9.  | 7,  |     |
|  year adjustment a |                             | 600 | 500 |     |
| ttribute domain va | [Budgetary]{.underline}     |     |     |     |
| lues P and B to X. |                             | 2,  | 2,  |     |
|                    | 4450**X** Unapportioned     | 100 | 100 |     |
|                    | Authority                   |     |     |     |
|                    |                             | 7,  | 2,  |     |
|                    | 4450**B** Unapportioned     | 500 | 100 |     |
|                    | Authority                   |     |     |     |
|                    |                             | 7,  | 7,  |     |
|                    | 4450**P** Unapportioned     | 500 | 500 |     |
|                    | Authority                   |     |     |     |
|                    |                             | 500 | 7,  |     |
|                    | 4901**P** Delivered Orders  |     | 500 |     |
|                    | -- Obligations, Unpaid      |     |     |     |
|                    |                             |     | 500 |     |
|                    | 4901**X** Delivered Orders  |     |     |     |
|                    | -- Obligations, Unpaid      |     |     |     |
|                    |                             |     |     |     |
|                    | 4902**B** Delivered Orders  |     |     |     |
|                    | -- Obligations, Paid        |     |     |     |
|                    |                             |     |     |     |
|                    | 4902**X** Delivered Orders  |     |     |     |
|                    | -- Obligations, Paid        |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | 1010**B** Fund Balance With |     |     |     |
|                    | Treasury                    |     |     |     |
|                    |                             |     |     |     |
|                    | 1010**X** Fund Balance With |     |     |     |
|                    | Treasury                    |     |     |     |
|                    |                             |     |     |     |
|                    | **WORK PAPER ONLY ENTRIES** |     |     |     |
|                    |                             |     |     |     |
|                    | [Budgetary]{.underline}     |     |     |     |
|                    |                             |     |     |     |
|                    | No Entry                    |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | 1010**B** Fund Balance With |     |     |     |
|                    | Treasury                    |     |     |     |
|                    |                             |     |     |     |
|                    | 1010**X** Fund Balance With |     |     |     |
|                    | Treasury                    |     |     |     |
+--------------------+-----------------------------+-----+-----+-----+

+--------------------+-----------------------------+-----+-----+-----+
| # *                | **Accounting Transaction**  | **D | *   | *   |
| *Financial Event** |                             | ebi | *Cr | *Tr |
|                    |                             | t** | edi | ans |
|                    |                             |     | t** | Cod |
|                    |                             | (in |     | e** |
|                    |                             | t   | (in |     |
|                    |                             | hou | t   |     |
|                    |                             | san | hou |     |
|                    |                             | ds) | san |     |
|                    |                             |     | ds) |     |
+--------------------+-----------------------------+-----+-----+-----+
| # C-2.             | **SYSTEM ONLY ENTRIES**     | 650 | 10, | F   |
|  Close revenues, e |                             |     | 100 | 336 |
| xpenses and other  | [Budgetary]{.underline}     | 9,  |     |     |
| financing sources  |                             | 450 | 650 |     |
| to cumulative resu | No Entry                    |     |     |     |
| lts of operations. |                             | 10, | 9,  |     |
|                    | [Proprietary]{.underline}   | 100 | 450 |     |
|                    |                             |     |     |     |
|                    | 5700 Expended               | 650 | 650 |     |
|                    | Appropriations              |     |     |     |
|                    |                             | 650 | 650 |     |
|                    | 5708 Expended               |     |     |     |
|                    | Appropriations -- Prior     |     |     |     |
|                    | Period Adjustments          |     |     |     |
|                    |                             |     |     |     |
|                    | Due to Correction of Errors |     |     |     |
|                    |                             |     |     |     |
|                    | 3310 Cumulative Results of  |     |     |     |
|                    | Operations                  |     |     |     |
|                    |                             |     |     |     |
|                    | 3310 Cumulative Results of  |     |     |     |
|                    | Operations                  |     |     |     |
|                    |                             |     |     |     |
|                    | 6100 Operating              |     |     |     |
|                    | Expenses/Program Costs      |     |     |     |
|                    |                             |     |     |     |
|                    | 7400 Prior Period           |     |     |     |
|                    | Adjustments Due to          |     |     |     |
|                    | Correction of Errors        |     |     |     |
|                    |                             |     |     |     |
|                    | **WORK PAPER ONLY ENTRIES** |     |     |     |
|                    |                             |     |     |     |
|                    | [Budgetary]{.underline}     |     |     |     |
|                    |                             |     |     |     |
|                    | No Entry                    |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | 5700 Expended               |     |     |     |
|                    | Appropriations              |     |     |     |
|                    |                             |     |     |     |
|                    | 3310 Cumulative Results of  |     |     |     |
|                    | Operations                  |     |     |     |
|                    |                             |     |     |     |
|                    | 3310 Cumulative Results of  |     |     |     |
|                    | Operations                  |     |     |     |
|                    |                             |     |     |     |
|                    | 6100 Operating              |     |     |     |
|                    | Expenses/Program Costs      |     |     |     |
+--------------------+-----------------------------+-----+-----+-----+

+--------------------+-----------------------------+-----+-----+-----+
| **Financial        | **Accounting Transaction**  | **D | *   | *   |
| Event**            |                             | ebi | *Cr | *Tr |
|                    |                             | t** | edi | ans |
|                    |                             |     | t** | Cod |
|                    |                             | (in |     | e** |
|                    |                             | t   | (in |     |
|                    |                             | hou | t   |     |
|                    |                             | san | hou |     |
|                    |                             | ds) | san |     |
|                    |                             |     | ds) |     |
+--------------------+-----------------------------+-----+-----+-----+
| C-3 Close          | **SYSTEM ONLY ENTRIES**     | 10, | 650 | F   |
| unexpended         |                             | 100 |     | 342 |
| appropriations -   | [Budgetary]{.underline}     |     | 9,  |     |
| prior period       |                             | 650 | 450 |     |
| adjustment account | No Entry                    |     |     |     |
| and unexpended     |                             |     | 650 |     |
| appropriations     | [Proprietary]{.underline}   |     |     |     |
| used account to    |                             |     |     |     |
| unexpended         | 3100 Unexpended             |     |     |     |
| appropri           | Appropriations --           |     |     |     |
| ations-cumulative. | Cumulative                  |     |     |     |
|                    |                             |     |     |     |
|                    | 3107 Unexpended             |     |     |     |
|                    | Appropriations -- Used      |     |     |     |
|                    |                             |     |     |     |
|                    | 3108 Unexpended             |     |     |     |
|                    | Appropriations -- Prior     |     |     |     |
|                    | Period Adjustments          |     |     |     |
|                    |                             |     |     |     |
|                    | Due to Correction of Errors |     |     |     |
|                    |                             |     |     |     |
|                    | **WORK PAPER ONLY ENTRIES** |     |     |     |
|                    |                             |     |     |     |
|                    | [Budgetary]{.underline}     |     |     |     |
|                    |                             |     |     |     |
|                    | No Entry                    |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | 3100 Unexpended             |     |     |     |
|                    | Appropriations --           |     |     |     |
|                    | Cumulative                  |     |     |     |
|                    |                             |     |     |     |
|                    | 3107 Unexpended             |     |     |     |
|                    | Appropriations -- Used      |     |     |     |
+--------------------+-----------------------------+-----+-----+-----+
| C-4 Close          | **SYSTEM ONLY ENTRIES**     | 8,  | 8,  | F   |
| budgetary          |                             | 000 | 000 | 314 |
| obligations paid   | [Budgetary]{.underline}     |     |     |     |
| account            |                             | 500 | 500 |     |
|                    | 4902X Delivered Orders --   |     |     |     |
|                    | Obligations, Paid           |     |     |     |
|                    |                             |     |     |     |
|                    | 4201 Total Actual           |     |     |     |
|                    | Resources - Collected       |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | No Entry                    |     |     |     |
|                    |                             |     |     |     |
|                    | **WORPAPER ONLY ENTRIES**   |     |     |     |
|                    |                             |     |     |     |
|                    | [Budgetary]{.underline}     |     |     |     |
|                    |                             |     |     |     |
|                    | 4902X Delivered Orders --   |     |     |     |
|                    | Obligations, Paid           |     |     |     |
|                    |                             |     |     |     |
|                    | 4201 Total Actual Resources |     |     |     |
|                    | Collected                   |     |     |     |
|                    |                             |     |     |     |
|                    | [Proprietary]{.underline}   |     |     |     |
|                    |                             |     |     |     |
|                    | No Entry                    |     |     |     |
+--------------------+-----------------------------+-----+-----+-----+

**[Post-Closing Trial Balances -- FY09]{.underline}**

Note: The Post-Closing Trial Balance (Work Paper) -- FY09 equals the
Post-Closing Trial Balance (System)- FY09.

**Post-Closing Trial Balance (Work Paper) -- FY09**

+------------------------------------------------+----------+----------+
| ### USSGL Account                              | #        | ##       |
|                                                | ## Debit | # Credit |
|                                                |          |          |
|                                                | (in      | (in      |
|                                                | th       | th       |
|                                                | ousands) | ousands) |
+------------------------------------------------+----------+----------+
| [Budgetary]{.underline}                        |          |          |
+------------------------------------------------+----------+----------+
| 4201 Total Actual Resources -- Collected       | 4,000    | 0        |
+------------------------------------------------+----------+----------+
| 4450 Unapportioned Authority                   | 0        | 900      |
+------------------------------------------------+----------+----------+
| 4901X Delivered Orders -- Obligations, Unpaid  | 0        | 3,100    |
+------------------------------------------------+----------+----------+
| **Total**                                      | *        | *        |
|                                                | *4,000** | *4,000** |
+------------------------------------------------+----------+----------+
|                                                |          |          |
+------------------------------------------------+----------+----------+
| [Proprietary]{.underline}                      |          |          |
+------------------------------------------------+----------+----------+
| 1010X Fund Balance With Treasury               | 4,000    | 0        |
+------------------------------------------------+----------+----------+
| 2110 Accounts Payable                          | 0        | 3,100    |
+------------------------------------------------+----------+----------+
| 3100 Unexpended Appropriations -- Cumulative   | 0        | 900      |
+------------------------------------------------+----------+----------+
| **Total**                                      | *        | *        |
|                                                | *4,000** | *4,000** |
+------------------------------------------------+----------+----------+

**Post-Closing Trial Balance (Accounting System) -- FY09**

+------------------------------------------------+----------+----------+
| ### USSGL Account                              | #        | ##       |
|                                                | ## Debit | # Credit |
|                                                |          |          |
|                                                | (in      | (in      |
|                                                | th       | th       |
|                                                | ousands) | ousands) |
+------------------------------------------------+----------+----------+
| [Budgetary]{.underline}                        |          |          |
+------------------------------------------------+----------+----------+
| 4201 Total Actual Resources -- Collected       | 4,000    | 0        |
+------------------------------------------------+----------+----------+
| 4450 Unapportioned Authority                   | 0        | 900      |
+------------------------------------------------+----------+----------+
| 4901X Delivered Orders -- Obligations, Unpaid  | 0        | 3,100    |
+------------------------------------------------+----------+----------+
| **Total**                                      | *        | *        |
|                                                | *4,000** | *4,000** |
+------------------------------------------------+----------+----------+
|                                                |          |          |
+------------------------------------------------+----------+----------+
| [Proprietary]{.underline}                      |          |          |
+------------------------------------------------+----------+----------+
| 1010X Fund Balance With Treasury               | 4,000    | 0        |
+------------------------------------------------+----------+----------+
| 2110 Accounts Payable                          | 0        | 3,100    |
+------------------------------------------------+----------+----------+
| 3100 Unexpended Appropriations -- Cumulative   | 0        | 900      |
+------------------------------------------------+----------+----------+
| **Total**                                      | *        | *        |
|                                                | *4,000** | *4,000** |
+------------------------------------------------+----------+----------+

### FY 09 SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES

This SF 133 is not the same as the Statement of Budgetary Resources
because of the impact of the different budgetary

and accounting regulations displayed in the transactions throughout this
scenario.

Please note: The FY 09 SF 133 is not restated but the FY08 SBR is
restated and therefore causes one set of differences

between the FY 09 SF 133 and FY09 SBR.

+----------------------------------------------------------------+-----+
| **Budgetary Resources**                                        | (in |
|                                                                | t   |
|                                                                | hou |
|                                                                | san |
|                                                                | ds) |
+----------------------------------------------------------------+-----+
| 1\. Unobligated Balance:                                       |     |
+----------------------------------------------------------------+-----+
| A. Brought forward, October 1 (+ or -) 4201 Begin + 4901 Begin | 11, |
| PYA "X" .... 12,000 + (1,000)                                  | 000 |
+----------------------------------------------------------------+-----+
| B. Adjustment to unobligated balance brought forward, October  | [(9 |
| 1 (+ or -)                                                     | ,60 |
|                                                                | 0)] |
| 4901 End PYA "P", 4902 End PYA "B" ....(2,100) + (7,500)       | {.u |
|                                                                | nde |
|                                                                | rli |
|                                                                | ne} |
+----------------------------------------------------------------+-----+
| 7\. Total Budgetary Resources                                  | 1,  |
|                                                                | 400 |
+----------------------------------------------------------------+-----+
|                                                                |     |
+----------------------------------------------------------------+-----+
| **Status Of Budgetary Resources**                              |     |
+----------------------------------------------------------------+-----+
| 8\. Obligations incurred:                                      |     |
+----------------------------------------------------------------+-----+
| A.  Direct:                                                    |     |
+----------------------------------------------------------------+-----+
| 1\. Category A 4902 End PYA "X", 4901 End PYA "X" - 4901 Begin | [5  |
| PYA "X".... 500 +1,000 - 1,000                                 | 00] |
|                                                                | {.u |
|                                                                | nde |
|                                                                | rli |
|                                                                | ne} |
+----------------------------------------------------------------+-----+
| C. Subtotal                                                    | 500 |
+----------------------------------------------------------------+-----+
| 10\. Unobligated balance not available:                        |     |
+----------------------------------------------------------------+-----+
| C. Other 4450 End PYA "B", "P", & "X" (7,500) + (2,100) +      | 900 |
| 10,500                                                         |     |
+----------------------------------------------------------------+-----+
| 11\. Total Status of Budgetary Resources                       | 1,  |
|                                                                | 400 |
+----------------------------------------------------------------+-----+
|                                                                |     |
+----------------------------------------------------------------+-----+
| **Change in Obligated Balances**                               |     |
+----------------------------------------------------------------+-----+
| 12\. Obligated balance, net:                                   |     |
+----------------------------------------------------------------+-----+
| A. Unpaid obligations, start of year:                          |     |
+----------------------------------------------------------------+-----+
| 1\. Unpaid obligations, brought forward, October 1 (+) 4901    | 1,  |
| Begin PYA "X" 1,000                                            | 000 |
+----------------------------------------------------------------+-----+
| 2\. Adjustment to unpaid obligations, brought forward (+) 4901 | [   |
| End PYA "P" 2,100                                              | 2,1 |
|                                                                | 00] |
|                                                                | {.u |
|                                                                | nde |
|                                                                | rli |
|                                                                | ne} |
+----------------------------------------------------------------+-----+
| C. Total, unpaid obligated balance, brought forward, net       | 3,  |
| (+12A-12B)                                                     | 100 |
+----------------------------------------------------------------+-----+
| 13\. Obligations incurred (+) 4901 End PYA "X" - 4901 Begin    | 500 |
| PYA "X" + 4902 End PYA "X" 1,000 -- 1,000 + 500                |     |
+----------------------------------------------------------------+-----+
| 14\. Gross Outlays (-) 4902 End PYA "X" 500                    | \   |
|                                                                | (50 |
|                                                                | 0\) |
+----------------------------------------------------------------+-----+
| 18\. Obligated balance, net, end of period:                    |     |
+----------------------------------------------------------------+-----+
| A. Unpaid obligations (+) {4901 End PYA "P" & "X" ... 2,100 +  | 3,  |
| 1,000                                                          | 100 |
+----------------------------------------------------------------+-----+
| C. Total, unpaid obligated balance, net end of period          | 3,  |
| (+18A-18B)                                                     | 100 |
+----------------------------------------------------------------+-----+
| **Net Outlays**                                                |     |
+----------------------------------------------------------------+-----+
| 19\. Net outlays:                                              |     |
+----------------------------------------------------------------+-----+
| A. Gross outlays (+) 4902 End PYA "X"                          | 500 |
+----------------------------------------------------------------+-----+

**FMS 2108 YEAREND CLOSING STATEMENT (XX09)**

  -------------------------------------------------------- --------------
                                                           (in thousands)

  Column 2. Preclosing Unexpended Balance                  4,000

  Column 5. Postclosing Unexpended Balance (1010E, PYA B/X 4,000
  attributes)                                              

  Column 6. Other Authorizations                           

  Column 7. Reimbursements Earned and Refunds              

  Column 8. Unfilled Customer Orders                       

  Column 9. Undelivered Orders and Contracts               

  Column 10. Accounts Payable and Other Liabilities        3,100
  (4901E, PYA B/P/X attributes)                            

  Column 11. Unobligated Balance (4450E, PYA B/P/X         900
  attributes)                                              

  (Columns 5+6+7+8 = 9+10+11) (Column 2=5)                 Yes, Yes
  -------------------------------------------------------- --------------

### COMPARATIVE Statement of Budgetary Resources

+--------------------------------------------------------+------+-----+
| **Budgetary Resources**                                | **FY | **  |
|                                                        | 08** | FY0 |
|                                                        |      | 9** |
|                                                        | **Re |     |
|                                                        | stat | **  |
|                                                        | ed** | (in |
|                                                        |      | tho |
|                                                        | *    | usa |
|                                                        | *(in | nds |
|                                                        | thou | )** |
|                                                        | sand |     |
|                                                        | s)** |     |
+--------------------------------------------------------+------+-----+
| 1\. Unobligated Balance, brought forward, October 1 (+ | 0    | 1,  |
| or -)                                                  |      | 550 |
|                                                        |      |     |
| FY 08 Restated: Beginning balance -- no change 0       |      |     |
|                                                        |      |     |
| FY 09 Add: FY 08 Published close 11,000                |      |     |
|                                                        |      |     |
| Less: FY 09 Material Prior Period Adjustments:         |      |     |
|                                                        |      |     |
| 4901-Trans #1 2,000 + 4902-Trans# 2 7,000 + 4902       |      |     |
| Trans# 3 450 9,450                                     |      |     |
|                                                        |      |     |
| Equals: Restated FY 08 ending and FY 09 beginning      |      |     |
| 1,550                                                  |      |     |
+--------------------------------------------------------+------+-----+
| 3\. Budget Authority                                   |      |     |
+--------------------------------------------------------+------+-----+
| A. Appropriation 4119 End PYA X                        | 12   |     |
|                                                        | ,000 |     |
+--------------------------------------------------------+------+-----+
| **7. Total Budgetary Resources**                       | **   | **1 |
|                                                        | 12,0 | ,55 |
|                                                        | 00** | 0** |
+--------------------------------------------------------+------+-----+
| **Status Of Budgetary Resources**                      |      |     |
+--------------------------------------------------------+------+-----+
| 8\. Obligations incurred:                              | 10   | 650 |
|                                                        | ,450 |     |
| FY 08 Restated:                                        |      |     |
|                                                        |      |     |
| FY 08 Published Close 1,000                            |      |     |
|                                                        |      |     |
| Add: FY 09 Material Prior Period Adjustments:          |      |     |
|                                                        |      |     |
| 4901-Trans #1 2,000 + 4902-Trans# 2 7,000 + 4902       |      |     |
| Trans# 3 450 9,450                                     |      |     |
|                                                        |      |     |
| Equals: Restated FY 08 ending and FY 09 beginning      |      |     |
| 10,450                                                 |      |     |
|                                                        |      |     |
| FY 09: Not Material Trans 4901-Trans #4 100 + 4902-    |      |     |
| Trans#5 500 + 4902-Trans#6 50 650                      |      |     |
+--------------------------------------------------------+------+-----+
| 9\. Unobligated balance:                               |      |     |
+--------------------------------------------------------+------+-----+
| A. Apportioned:                                        |      |     |
+--------------------------------------------------------+------+-----+
| 1\. Balance, currently available                       |      |     |
+--------------------------------------------------------+------+-----+
| 10\. Unobligated balance not available:                |      |     |
+--------------------------------------------------------+------+-----+
| C. Other                                               | 1    | 900 |
|                                                        | ,550 |     |
| FY 08 Restated:                                        |      |     |
|                                                        |      |     |
| Add: FY 08 Published close 11,000                      |      |     |
|                                                        |      |     |
| Less: FY 09 Material Prior Period Adjustments:         |      |     |
|                                                        |      |     |
| 4901-Trans #1 2,000 + 4902-Trans# 2 7,000 + 4902       |      |     |
| Trans# 3 450 9,450                                     |      |     |
|                                                        |      |     |
| Equals: Restated FY 08 ending and FY 09 beginning      |      |     |
| 1,550                                                  |      |     |
|                                                        |      |     |
| FY 09:                                                 |      |     |
|                                                        |      |     |
| Add: Restated FY 08 ending=FY 09 beginning 1,550       |      |     |
|                                                        |      |     |
| Less: FY 09 Not Material Trans 4901-Trans #4 100 +     |      |     |
| 4902- Trans#5 500 + 4902-Trans#6 50 650                |      |     |
|                                                        |      |     |
| Equals: FY 09 Ending 900                               |      |     |
+--------------------------------------------------------+------+-----+
| **11. Total Status of Budgetary Resources**            | **   | **1 |
|                                                        | 12,0 | ,55 |
|                                                        | 00** | 0** |
+--------------------------------------------------------+------+-----+
| 12\. Obligated balance, net:                           |      |     |
+--------------------------------------------------------+------+-----+
| A. Unpaid obligations, start of year:                  |      |     |
+--------------------------------------------------------+------+-----+
| 1\. Unpaid obligations, brought forward, October 1 (+) | 0    | 3,  |
|                                                        |      | 000 |
| FY 08 Beginning Balance 0                              |      |     |
|                                                        |      |     |
| FY 09 Beginning Balance:                               |      |     |
|                                                        |      |     |
| Add: FY 08 Published Close 1,000                       |      |     |
|                                                        |      |     |
| Add: FY 09 Material Prior Period Adjustment 4901 Trans |      |     |
| #1 2,000                                               |      |     |
|                                                        |      |     |
| Equals: Restated FY 08 ending and FY 09 beginning      |      |     |
| 3,000                                                  |      |     |
+--------------------------------------------------------+------+-----+
| 18\. Obligated balance, net, end of period:            |      |     |
+--------------------------------------------------------+------+-----+
| A. Unpaid obligations (+) (4901E) FY08 Restated:       | 3    | 3,  |
| 1000 + 2000=3000 FY09: 3100                            | ,000 | 100 |
+--------------------------------------------------------+------+-----+
| C. Total, unpaid obligated balance, net end of period  | 3    | 3,  |
| (+18A-18B)                                             | ,000 | 100 |
+--------------------------------------------------------+------+-----+
| **Net Outlays**                                        |      |     |
+--------------------------------------------------------+------+-----+
| 19\. Net outlays:                                      |      |     |
+--------------------------------------------------------+------+-----+
| A. Gross outlays (+) (4902E) FY08 Restated             | 7    | 550 |
| 0+7000+450=7450 FY09 500+50=550                        | ,450 |     |
+--------------------------------------------------------+------+-----+
| C. Less: Distributed offsetting receipts               | 0    | 0   |
+--------------------------------------------------------+------+-----+
| D. Net outlays (+19A-19B-19C)                          | 7    | 550 |
|                                                        | ,450 |     |
+--------------------------------------------------------+------+-----+

**BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE (FY09)**

  ------------------------------------------------------------ ------------
  **Obligations By Program Activity**                          (in
                                                               thousands)

  1000 Total New Obligations (+) {4901E(PYA "X" attribute) --  500
  (4901B(PYA "X" attribute)} + 4902E(PYA "X" attribute)}       
  ....(1,000) -- (1,000) + (500)                               

                                                               

  **Budgetary Resources Available For Obligation**             

  2140 Unobligated balance carried forward, start of year      11,000
  {4201B -- 4901B(PYA "X" attribute)}                          

  2145 Adjustment to unobligated balance carried forward,      (9,600)
  start of year {4901E(PYA "P" attribute) + 4902E (PYA "B"     
  attribute)}                                                  

  2200 New budget authority (gross) (sum 4000..6962)           0

  2390 Total budgetary resources available for obligation (sum 1,400
  2140..2342)                                                  

  2395 Total new obligations (same as 1000, opposite sign)     \(500\)

  2440 Unobligated balance carried forward, end of year        900
  (4450E)                                                      

                                                               

  **Change In Obligated Balances**                             

  7240 Obligated balance, start of year {4901B(PYA "X"         1,000
  attribute)}                                                  

  7245 Adjustment to obligated balance carried forward, start  2,100
  of year {4901E (PYA "P" attribute)}                          

  7310 Total new obligations (same as 1000)                    500

  7320 Total outlays, gross {4902E(PYA "X" attribute)}         500

  7440 Obligated balance, end of year {4901E(PYA "P" & "X"     3,100
  attributes)}                                                 

  []{.mark}                                                    

  **Outlays (Gross), Detail**                                  

  8690 Outlays from new discretionary authority {4902E(PYA "X" 500
  attribute)}                                                  

  8700 Total outlays (gross) (sum 8690..8698)                  500

                                                               

  **Net Budget Authority And Outlays**                         

  8900 Budget authority (net) (2200-(8800...8845,8895, and     500
  8896))                                                       

  9000 Outlays (net) (sum 8690..8698) -- (8800..8845)          0

  **Memorandum (Non-Add) Entries**                             

  9502 Unpaid obligations, end of year {4901E(PYA "X"          3,100
  attribute)}                                                  
  ------------------------------------------------------------ ------------

**BALANCE SHEET**

+---------------------------------------+---------+---------+---------+
|                                       | *       | *       | *       |
|                                       | *FY09** | *FY08** | *FY08** |
|                                       |         |         |         |
|                                       | (in     | **(R    | *       |
|                                       | tho     | estated | *(Publi |
|                                       | usands) | Prec    | shed)** |
|                                       |         | lose)** |         |
|                                       |         |         | (in     |
|                                       |         | (in     | tho     |
|                                       |         | tho     | usands) |
|                                       |         | usands) |         |
+---------------------------------------+---------+---------+---------+
| **Assets:**                           |         |         |         |
+---------------------------------------+---------+---------+---------+
| Intragovernmental:                    |         |         |         |
+---------------------------------------+---------+---------+---------+
| 1\. Fund Balance With Treasury        | [4,00   | [4,55   | [12,00  |
| (1010E)                               | 0]{.und | 0]{.und | 0]{.und |
|                                       | erline} | erline} | erline} |
+---------------------------------------+---------+---------+---------+
| 6\. Total Intragovernmental (calc.)   | 4,000   | 4,550   | 12,000  |
+---------------------------------------+---------+---------+---------+
| 15\. Total Assets (calc.)             | 4,000   | 4,550   | 12,000  |
+---------------------------------------+---------+---------+---------+
|                                       |         |         |         |
+---------------------------------------+---------+---------+---------+
| **Liabilities:**                      |         |         |         |
+---------------------------------------+---------+---------+---------+
| Intragovernmental:                    |         |         |         |
+---------------------------------------+---------+---------+---------+
| 17\. Accounts Payable (2110E)         | 3,100   | 3,000   | 1,000   |
+---------------------------------------+---------+---------+---------+
| 20\. Total Intragovernmental (calc.)  | [3,10   | [3,00   | [1,00   |
|                                       | 0]{.und | 0]{.und | 0]{.und |
|                                       | erline} | erline} | erline} |
+---------------------------------------+---------+---------+---------+
| 28\. Total Liabilities (calc.)        | 3,100   | 3,000   | 1,000   |
+---------------------------------------+---------+---------+---------+
|                                       |         |         |         |
+---------------------------------------+---------+---------+---------+
| **Net Position:**                     |         |         |         |
+---------------------------------------+---------+---------+---------+
| 31\. Unexpended Appropriations --     | 900     | 1,550   | 11,000  |
| Other Funds                           |         |         |         |
|                                       |         |         |         |
| (3100B, 3101E, 3107E)                 |         |         |         |
|                                       |         |         |         |
| Published FY08: (0 + (12,000) +       |         |         |         |
| 1,000)                                |         |         |         |
|                                       |         |         |         |
| Restated FY08: (0 + (12,000) +        |         |         |         |
| 10,450)                               |         |         |         |
|                                       |         |         |         |
| Current Year FY09: ((1,550) + 0 +     |         |         |         |
| 6,500)                                |         |         |         |
+---------------------------------------+---------+---------+---------+
| 33\. Cumulative Results of Operations | [       | [       | [       |
| (5700E, 6100E) Published FY08:        | 0]{.und | 0]{.und | 0]{.und |
| ((1,000) + 1,000)                     | erline} | erline} | erline} |
|                                       |         |         |         |
| Restated FY08: ( (10,450 + 10,450)    |         |         |         |
|                                       |         |         |         |
| Current Year FY09: ((650) + 650 )     |         |         |         |
+---------------------------------------+---------+---------+---------+
| 34\. Total Net Position (calc.)       | 900     | 1,550   | 11,000  |
+---------------------------------------+---------+---------+---------+
| 35\. Total Liabilities and Net        | 4,000   | 4,550   | 12,000  |
| Position (calc.)                      |         |         |         |
+---------------------------------------+---------+---------+---------+
|                                       |         |         |         |
+---------------------------------------+---------+---------+---------+

**STATEMENT OF NET COST**

+-----------------------------------------+---------+--------+---------+
|                                         | *       | **     | *       |
|                                         | *FY09** | FY08** | *FY08** |
|                                         |         |        |         |
|                                         | (in     | **(Re  | *       |
|                                         | tho     | stated | *(Publi |
|                                         | usands) | Prec   | shed)** |
|                                         |         | lose** |         |
|                                         |         |        | (in     |
|                                         |         | **Pub  | tho     |
|                                         |         | lished | usands) |
|                                         |         | in     |         |
|                                         |         | FY09   |         |
|                                         |         | c      |         |
|                                         |         | ompara |         |
|                                         |         | tive** |         |
|                                         |         |        |         |
|                                         |         | (in    |         |
|                                         |         | thou   |         |
|                                         |         | sands) |         |
+-----------------------------------------+---------+--------+---------+
| Program Costs:                          |         |        |         |
+-----------------------------------------+---------+--------+---------+
| Program A:                              |         |        |         |
+-----------------------------------------+---------+--------+---------+
| 1\. Gross Costs (6100E)                 | 650     | 10,450 | 1,000   |
+-----------------------------------------+---------+--------+---------+
| 3\. Net Program Costs                   | 650     | 10,450 | 1,000   |
+-----------------------------------------+---------+--------+---------+
| 6\. Net Cost of Operations              | 650     | 10,450 | 1,000   |
+-----------------------------------------+---------+--------+---------+

### 

### STATEMENT OF CHANGES IN NET POSITION

+--------------------------------------------------+---------+---------+
|                                                  | **All   | **All   |
|                                                  | Other   | Other   |
|                                                  | Funds** | Funds** |
|                                                  |         |         |
|                                                  | *       | **FY08  |
|                                                  | *FY09** | (Rest   |
|                                                  |         | ated)** |
|                                                  | (in     |         |
|                                                  | tho     | (in     |
|                                                  | usands) | tho     |
|                                                  |         | usands) |
+--------------------------------------------------+---------+---------+
| **Cumulative Results of Operations:**            |         |         |
+--------------------------------------------------+---------+---------+
| 1\. Beginning Balances (3310B)                   | 0       | 0       |
+--------------------------------------------------+---------+---------+
| ~~2. Adjustments:~~                              |         |         |
+--------------------------------------------------+---------+---------+
| ~~2B. Corrections of Errors (5708E, 7400E)~~     | ~~0~~   | ~~0~~   |
| (not used because comparative statement for the  |         |         |
| year being corrected is presented - see work     |         |         |
| paper adjustments.)                              |         |         |
+--------------------------------------------------+---------+---------+
| 3\. Beginning Balance, As Adjusted               | 0       | 0       |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+
| **Budgetary Financing Sources:**                 |         |         |
+--------------------------------------------------+---------+---------+
| 5\. Appropriations Used (5700E)                  | [65     | [10,45  |
|                                                  | 0]{.und | 0]{.und |
|                                                  | erline} | erline} |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+
| 14\. Total Financing Sources (4...13)            | 650     | 10,450  |
+--------------------------------------------------+---------+---------+
| 15\. Net Cost of Operations (calc. from          | [65     | [10,45  |
| Statement of Net Cost)                           | 0]{.und | 0]{.und |
|                                                  | erline} | erline} |
+--------------------------------------------------+---------+---------+
| 16\. Net Change                                  | 0       | 0       |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+
| **17. Cumulative Results of Operations**         | **0**   | **0**   |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+
| **Unexpended Appropriations:**                   |         |         |
+--------------------------------------------------+---------+---------+
| 18\. Beginning Balance (3100B)                   | 1,550   | 0       |
+--------------------------------------------------+---------+---------+
| ~~19. Adjustments:~~                             |         |         |
+--------------------------------------------------+---------+---------+
| ~~19B. Correction of Errors (3108E)~~ (not used  |         |         |
| because comparative statement for the year being |         |         |
| corrected is presented -- see work paper         |         |         |
| adjustments.)                                    |         |         |
+--------------------------------------------------+---------+---------+
| 20\. Beginning Balance, As Adjusted              | 1,550   | 0       |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+
| **Budgetary Financing Sources:**                 |         |         |
+--------------------------------------------------+---------+---------+
| 21\. Unexpended Appropriations -- Appropriations | 0       | 12,000  |
| Received (3101E)                                 |         |         |
+--------------------------------------------------+---------+---------+
| 24\. Appropriations Used (3107E)                 | [(650   | [       |
|                                                  | )]{.und | (10,450 |
|                                                  | erline} | )]{.und |
|                                                  |         | erline} |
+--------------------------------------------------+---------+---------+
| 25\. Total Budgetary Financing Sources           | [(650   | [1,55   |
|                                                  | )]{.und | 0]{.und |
|                                                  | erline} | erline} |
+--------------------------------------------------+---------+---------+
| 26\. Total Unexpended Appropriations             | [90     | [1,55   |
|                                                  | 0]{.und | 0]{.und |
|                                                  | erline} | erline} |
+--------------------------------------------------+---------+---------+
| **27. Net Position**                             | **900** | **      |
|                                                  |         | 1,550** |
+--------------------------------------------------+---------+---------+
|                                                  |         |         |
+--------------------------------------------------+---------+---------+

**RECLASSIFIED BALANCE SHEET AS OF SEPTEMBER 30, 2009, AND 2008**

+-------------------------------------------+------------+------------+
|                                           | **Fiscal   | **Fiscal   |
|                                           | 2008**     | 2009**     |
|                                           |            |            |
|                                           | (in        | (in        |
|                                           | thousands) | thousands) |
+-------------------------------------------+------------+------------+
| 1\. **Assets:**                           |            |            |
+-------------------------------------------+------------+------------+
| 3\. Federal                               |            |            |
+-------------------------------------------+------------+------------+
| 3.1 Fund Balance With Treasury            | 4,550      | 4,000      |
+-------------------------------------------+------------+------------+
| 3.10 Total Federal Assets                 | 4,550      | 4,000      |
+-------------------------------------------+------------+------------+
| 4\. **Total Assets**                      | **4,550**  | **4,000**  |
+-------------------------------------------+------------+------------+
|                                           |            |            |
+-------------------------------------------+------------+------------+
| 5\. Liabilities:                          |            |            |
+-------------------------------------------+------------+------------+
| 6\. Non-Federal                           |            |            |
+-------------------------------------------+------------+------------+
| 6.1 Accounts Payable                      | 3,000      | 3,100      |
+-------------------------------------------+------------+------------+
| 6.9 Total Non-Federal Liabilities         | 3,000      | 3,100      |
+-------------------------------------------+------------+------------+
| 8\. **Total Liabilities**                 | **3,000**  | **3,100**  |
+-------------------------------------------+------------+------------+
|                                           |            |            |
+-------------------------------------------+------------+------------+
| 9\. Net Position:                         |            |            |
+-------------------------------------------+------------+------------+
| 9.1 Net Position Non-Earmarked Funds      | 1,550      | 900        |
+-------------------------------------------+------------+------------+
| 10\. **Total Net Position**               | **1,550**  | **900**    |
+-------------------------------------------+------------+------------+
|                                           |            |            |
+-------------------------------------------+------------+------------+
| 11\. **Total Liabilities and Net          | **4,550**  | **4,000**  |
| Position**                                |            |            |
+-------------------------------------------+------------+------------+

**RECLASSIFIED STATEMENT OF NET COST**

**FOR THE YEARS ENDED SEPTEMBER 30, 2009, AND 2008**

+-------------------------------------------+------------+------------+
|                                           | **Fiscal   | **Fiscal   |
|                                           | 2009**     | 2008**     |
|                                           |            |            |
|                                           | (in        | (in        |
|                                           | thousands) | thousands) |
+-------------------------------------------+------------+------------+
| 1\. **Gross Cost:**                       |            |            |
+-------------------------------------------+------------+------------+
| 2\. Non-Federal Gross Cost                | 650        | 10,450     |
+-------------------------------------------+------------+------------+
| 4\. Total Non-Federal Gross Cost          | 650        | 10,450     |
+-------------------------------------------+------------+------------+
| 7\. **Department Total Gross Cost**       | **650**    | **10,450** |
+-------------------------------------------+------------+------------+
|                                           |            |            |
+-------------------------------------------+------------+------------+
| 8\. **Earned Revenue:**                   |            |            |
+-------------------------------------------+------------+------------+
| 12\. **Department Total Earned Revenue**  | **0**      | **0**      |
+-------------------------------------------+------------+------------+
|                                           |            |            |
+-------------------------------------------+------------+------------+
| 13\. **Net Cost of Operations**           | **650**    | **10,450** |
+-------------------------------------------+------------+------------+

**RECLASSIFIED STATEMENT OF CHANGES IN NET POSITION**

**FOR THE YEARS ENDED SEPTEMBER 30, 2009 AND 2008**

+----------------------------------------------+-----------+----------+
|                                              | **Fiscal  | **Fiscal |
|                                              | 2009**    | 2008**   |
|                                              |           |          |
|                                              | (in       | (in      |
|                                              | t         | th       |
|                                              | housands) | ousands) |
+----------------------------------------------+-----------+----------+
| 1\. Beginning net position balance           | (1,550)   | 0        |
+----------------------------------------------+-----------+----------+
| 2\. Non-Federal prior-period adjustments     | 0         | 0        |
+----------------------------------------------+-----------+----------+
| 4\. Adjusted beginning net position balance  | (1,550)   | 0        |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 5\. Non-Federal Nonexchange Revenue:         | 0         | 0        |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 6\. Federal Nonexchange Revenue:             | 0         | 0        |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 7\. Budgetary Financing Sources:             |           |          |
+----------------------------------------------+-----------+----------+
| 7.1 Appropriations received as adjusted      | 0         | (12,000) |
| (3101E)                                      |           |          |
+----------------------------------------------+-----------+----------+
| 7.8 Other budgetary financing sources        | 0         | 0        |
| (3107E, 5700E)                               |           |          |
+----------------------------------------------+-----------+----------+
| 7.9 Total budgetary financing sources        | 0         | (12,000) |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 8\. Other Financing Sources:                 | 0         |          |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 9\. Net Cost of Operations                   | 650       | 10,450   |
+----------------------------------------------+-----------+----------+
|                                              |           |          |
+----------------------------------------------+-----------+----------+
| 10\. Ending Net Position Balance             | \(900\)   | (1,550)  |
+----------------------------------------------+-----------+----------+

[^1]: SFFAS No. 21, Reporting Corrections of Errors and Changes in
    Accounting Principles, paragraph no. 5

[^2]: [Each agency should determine its materiality threshold. This
    scenario assumes all "YES's" in this column to be material.]{.mark}

[^3]: The amounts in this column are net totals of the accounts
    highlighted in green in the "Illustrative Transactions" section.