This scenario portrays transactions in a revolving fund. Transactions
highlight the following points:

-   Start-up capital appropriated to a revolving fund from the general
    fund of the Treasury.

-   Budget authority provided through offsetting collections.

-   Cash shortfalls when budget authority remains unobligated.

-   Appropriation transfers from an appropriated agency general fund.

-   Availability of funds as applied to reimbursable agreements between
    ordering and performing entities.

-   Posting of advances without orders.

-   Purchasing and selling inventory held for resale.

-   Adjusting entry to write an unfilled customer order from a federal
    source down to obligations against the order due to an expiring
    appropriation of the ordering entity.

+-------------------+----+----+---+---------------------+----+----+---+
| 1\. The agency's  |    |    |   |                     |    |    |   |
| annual            |    |    |   |                     |    |    |   |
| Appropriations    |    |    |   |                     |    |    |   |
| Act includes an   |    |    |   |                     |    |    |   |
| authorization for |    |    |   |                     |    |    |   |
| the establishment |    |    |   |                     |    |    |   |
| of a new          |    |    |   |                     |    |    |   |
| revolving fund.   |    |    |   |                     |    |    |   |
| In addition, an   |    |    |   |                     |    |    |   |
| appropriation of  |    |    |   |                     |    |    |   |
| \$100,000 is      |    |    |   |                     |    |    |   |
| provided as       |    |    |   |                     |    |    |   |
| initial start-up  |    |    |   |                     |    |    |   |
| capital, no       |    |    |   |                     |    |    |   |
| specific          |    |    |   |                     |    |    |   |
| restrictions are  |    |    |   |                     |    |    |   |
| made on the use   |    |    |   |                     |    |    |   |
| of the            |    |    |   |                     |    |    |   |
| appropriated      |    |    |   |                     |    |    |   |
| funds. A warrant  |    |    |   |                     |    |    |   |
| for \$100,000 is  |    |    |   |                     |    |    |   |
| issued to the     |    |    |   |                     |    |    |   |
| revolving fund.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Not             | ** | ** | * | **R                 | ** | ** | * |
| Applicable**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| .                 |    |    |   | **[Budgetary        | 1  | 1  | A |
|                   |    |    |   | E                   | 00 | 00 | 1 |
|                   |    |    |   | ntry]{.underline}** | ,0 | ,0 | 0 |
|                   |    |    |   |                     | 00 | 00 | 4 |
|                   |    |    |   | 4119 Other          |    |    |   |
|                   |    |    |   | Appropriations      | 1  | 1  |   |
|                   |    |    |   | Realized            | 00 | 00 |   |
|                   |    |    |   |                     | ,0 | ,0 |   |
|                   |    |    |   | 4450 Unapportioned  | 00 | 00 |   |
|                   |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3101 Unexpended     |    |    |   |
|                   |    |    |   | Approps-Approps     |    |    |   |
|                   |    |    |   | Rcvd                |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 2\. The agency's  |    |    |   |                     |    |    |   |
| annual            |    |    |   |                     |    |    |   |
| Appropriations    |    |    |   |                     |    |    |   |
| Act includes an   |    |    |   |                     |    |    |   |
| authorization for |    |    |   |                     |    |    |   |
| a transfer from   |    |    |   |                     |    |    |   |
| an agency no-year |    |    |   |                     |    |    |   |
| general fund to   |    |    |   |                     |    |    |   |
| the revolving     |    |    |   |                     |    |    |   |
| fund for an       |    |    |   |                     |    |    |   |
| amount not to     |    |    |   |                     |    |    |   |
| exceed \$30,000.  |    |    |   |                     |    |    |   |
| Revolving fund    |    |    |   |                     |    |    |   |
| use of funds is   |    |    |   |                     |    |    |   |
| unrestricted. The |    |    |   |                     |    |    |   |
| agency requests a |    |    |   |                     |    |    |   |
| non-expenditure   |    |    |   |                     |    |    |   |
| appropriation     |    |    |   |                     |    |    |   |
| transfer using an |    |    |   |                     |    |    |   |
| SF-1151 that is   |    |    |   |                     |    |    |   |
| approved and      |    |    |   |                     |    |    |   |
| processed by      |    |    |   |                     |    |    |   |
| Treasury.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Agency No-Year  | ** | ** | * | **R                 | ** | ** | * |
| General Fund      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
| TAFS**            | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 30 | 30 | A | **[Budgetary        | 30 | 30 | A |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** | 00 | 00 | 5 | ntry]{.underline}** | 00 | 00 | 4 |
|                   |    |    | 1 |                     |    |    | 9 |
| 4450              | 30 | 30 |   | 4170 Transfer -- CY | 30 | 30 |   |
| Unapportioned     | ,0 | ,0 |   | Authority           | ,0 | ,0 |   |
| Authority         | 00 | 00 |   |                     | 00 | 00 |   |
|                   |    |    |   | 4450 Unapportioned  |    |    |   |
| 4170 Transfer --  |    |    |   | Authority           |    |    |   |
| CY Authority      |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
| **[Proprietary    |    |    |   | E                   |    |    |   |
| Ent               |    |    |   | ntry]{.underline}** |    |    |   |
| ry]{.underline}** |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
| 3103 Unexpended   |    |    |   | With Treasury       |    |    |   |
| Approps-Transfer  |    |    |   |                     |    |    |   |
| Out               |    |    |   | 3102 Unexpended     |    |    |   |
|                   |    |    |   | Approps-Transfer In |    |    |   |
| 1010 Fund Balance |    |    |   |                     |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 3\. The revolving |    |    |   |                     |    |    |   |
| fund anticipates  |    |    |   |                     |    |    |   |
| \$170,000 from    |    |    |   |                     |    |    |   |
| spending          |    |    |   |                     |    |    |   |
| authority from    |    |    |   |                     |    |    |   |
| offsetting        |    |    |   |                     |    |    |   |
| collections. In   |    |    |   |                     |    |    |   |
| addition, agency  |    |    |   |                     |    |    |   |
| budget submits a  |    |    |   |                     |    |    |   |
| SF-132            |    |    |   |                     |    |    |   |
| Apportionment and |    |    |   |                     |    |    |   |
| Reapportionment   |    |    |   |                     |    |    |   |
| Schedule to the   |    |    |   |                     |    |    |   |
| Office of         |    |    |   |                     |    |    |   |
| Management and    |    |    |   |                     |    |    |   |
| Budget (OMB)      |    |    |   |                     |    |    |   |
| requesting        |    |    |   |                     |    |    |   |
| apportionment of  |    |    |   |                     |    |    |   |
| this amount plus  |    |    |   |                     |    |    |   |
| the \$100,000     |    |    |   |                     |    |    |   |
| general fund      |    |    |   |                     |    |    |   |
| appropriation and |    |    |   |                     |    |    |   |
| the \$30,000      |    |    |   |                     |    |    |   |
| appropriation     |    |    |   |                     |    |    |   |
| transfer.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 1  | 1  | A |
|                   |    |    |   | E                   | 70 | 70 | 3 |
|                   |    |    |   | ntry]{.underline}** | ,0 | ,0 | 0 |
|                   |    |    |   |                     | 00 | 00 | 2 |
|                   |    |    |   | 4210 Anticipated    |    |    |   |
|                   |    |    |   | Reimbursements and  |    |    |   |
|                   |    |    |   | Other Income        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4450 Unapportioned  |    |    |   |
|                   |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | None.               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 4\. The OMB       |    |    |   |                     |    |    |   |
| approves the      |    |    |   |                     |    |    |   |
| SF-132 as         |    |    |   |                     |    |    |   |
| submitted.        |    |    |   |                     |    |    |   |
| (\$100,000        |    |    |   |                     |    |    |   |
| general fund      |    |    |   |                     |    |    |   |
| appropriation +   |    |    |   |                     |    |    |   |
| \$30,000          |    |    |   |                     |    |    |   |
| appropriation     |    |    |   |                     |    |    |   |
| transfer +        |    |    |   |                     |    |    |   |
| \$170,000         |    |    |   |                     |    |    |   |
| anticipated from  |    |    |   |                     |    |    |   |
| spending          |    |    |   |                     |    |    |   |
| authority from    |    |    |   |                     |    |    |   |
| offsetting        |    |    |   |                     |    |    |   |
| collections.)     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 3  | 1  | A |
|                   |    |    |   | E                   | 00 | 30 | 1 |
|                   |    |    |   | ntry]{.underline}** | ,0 | ,0 | 1 |
|                   |    |    |   |                     | 00 | 00 | 6 |
|                   |    |    |   | 4450 Unapportioned  |    |    |   |
|                   |    |    |   | Authority           |    | 1  | A |
|                   |    |    |   |                     |    | 70 | 1 |
|                   |    |    |   | 4510 Apportionments |    | ,0 | 1 |
|                   |    |    |   |                     |    | 00 | 8 |
|                   |    |    |   | 4590 Apportionments |    |    |   |
|                   |    |    |   | Unavail -- Antic    |    |    |   |
|                   |    |    |   | Resources           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | None.               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 5\. The agency    |    |    |   |                     |    |    |   |
| head allots the   |    |    |   |                     |    |    |   |
| available         |    |    |   |                     |    |    |   |
| apportionment and |    |    |   |                     |    |    |   |
| approves          |    |    |   |                     |    |    |   |
| automatic         |    |    |   |                     |    |    |   |
| allotment of      |    |    |   |                     |    |    |   |
| anticipated       |    |    |   |                     |    |    |   |
| resources         |    |    |   |                     |    |    |   |
| realized.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 1  | 1  | A |
|                   |    |    |   | E                   | 30 | 30 | 1 |
|                   |    |    |   | ntry]{.underline}** | ,0 | ,0 | 2 |
|                   |    |    |   |                     | 00 | 00 | 0 |
|                   |    |    |   | 4510 Apportionments |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | None.               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 6\. The revolving |    |    |   |                     |    |    |   |
| fund incurs and   |    |    |   |                     |    |    |   |
| pays for general  |    |    |   |                     |    |    |   |
| operating         |    |    |   |                     |    |    |   |
| expenses.         |    |    |   |                     |    |    |   |
| Unrestricted      |    |    |   |                     |    |    |   |
| appropriated      |    |    |   |                     |    |    |   |
| funds used to     |    |    |   |                     |    |    |   |
| cover obligation. |    |    |   |                     |    |    |   |
| (Note: In         |    |    |   |                     |    |    |   |
| practice, a cost  |    |    |   |                     |    |    |   |
| accounting system |    |    |   |                     |    |    |   |
| would apply these |    |    |   |                     |    |    |   |
| expenses to       |    |    |   |                     |    |    |   |
| customer billings |    |    |   |                     |    |    |   |
| through a charge  |    |    |   |                     |    |    |   |
| for overhead)     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 25 | 25 | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 7 |
|                   |    |    |   | 4610 Allotments --  | 25 | 25 |   |
|                   |    |    |   | Realized Resources  | ,0 | ,0 | B |
|                   |    |    |   |                     | 00 | 00 | 1 |
|                   |    |    |   | 4902 Delivered      |    |    | 3 |
|                   |    |    |   | Orders --           | 25 | 25 | 4 |
|                   |    |    |   | Obligations, Paid   | ,0 | ,0 |   |
|                   |    |    |   |                     | 00 | 00 |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses/Program    |    |    |   |
|                   |    |    |   | Costs               |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations --   |    |    |   |
|                   |    |    |   | Used                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 7\. The revolving |    |    |   |                     |    |    |   |
| fund purchases    |    |    |   |                     |    |    |   |
| equipment.        |    |    |   |                     |    |    |   |
| Equipment is      |    |    |   |                     |    |    |   |
| determined to     |    |    |   |                     |    |    |   |
| have a 5 year     |    |    |   |                     |    |    |   |
| useful life and   |    |    |   |                     |    |    |   |
| no salvage value. |    |    |   |                     |    |    |   |
| Unrestricted      |    |    |   |                     |    |    |   |
| appropriated      |    |    |   |                     |    |    |   |
| funds used.       |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 90 | 90 | B |
|                   |    |    |   | E                   | ,0 | ,0 | 3 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 2 |
|                   |    |    |   | 4610 Allotments --  | 90 | 90 |   |
|                   |    |    |   | Realized Resources  | ,0 | ,0 | B |
|                   |    |    |   |                     | 00 | 00 | 1 |
|                   |    |    |   | 4902 Delivered      |    |    | 3 |
|                   |    |    |   | Orders --           | 90 | 90 | 4 |
|                   |    |    |   | Obligations, Paid   | ,0 | ,0 |   |
|                   |    |    |   |                     | 00 | 00 | E |
|                   |    |    |   | **[Proprietary      |    |    | 2 |
|                   |    |    |   | E                   | 90 | 90 | 0 |
|                   |    |    |   | ntry]{.underline}** | ,0 | ,0 | 2 |
|                   |    |    |   |                     | 00 | 00 |   |
|                   |    |    |   | 1750 Equipment      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations --   |    |    |   |
|                   |    |    |   | Used                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Memorandum       |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8802 Purchases of   |    |    |   |
|                   |    |    |   | Capitalized Assets  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8801 Offset for     |    |    |   |
|                   |    |    |   | Purchases of        |    |    |   |
|                   |    |    |   | Capital Assets      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 8\. The revolving |    |    |   |                     |    |    |   |
| fund accepts      |    |    |   |                     |    |    |   |
| order #1. A       |    |    |   |                     |    |    |   |
| \$74,000 order    |    |    |   |                     |    |    |   |
| for equipment     |    |    |   |                     |    |    |   |
| from another      |    |    |   |                     |    |    |   |
| federal entity's  |    |    |   |                     |    |    |   |
| annual TAFS       |    |    |   |                     |    |    |   |
| without an        |    |    |   |                     |    |    |   |
| advance.          |    |    |   |                     |    |    |   |
| Automatic         |    |    |   |                     |    |    |   |
| allotment of      |    |    |   |                     |    |    |   |
| anticipated       |    |    |   |                     |    |    |   |
| resources         |    |    |   |                     |    |    |   |
| realized.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 74 | 74 | B | **[Budgetary        | 74 | 74 | A |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 3 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    | 4 |                     |    |    | 4 |
| 4610 Allotments   |    |    |   | 4221 Unfilled       | 74 | 74 |   |
| -- Realized       |    |    |   | Customer Orders w/o | ,0 | ,0 | A |
| Resources         |    |    |   | Advance             | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 2 |
| 4801 Undelivered  |    |    |   | 4210 Antic          |    |    | 2 |
| Orders --         |    |    |   | Reimbursement &     |    |    |   |
| Obligations,      |    |    |   | Other Income        |    |    |   |
| Unpaid            |    |    |   |                     |    |    |   |
|                   |    |    |   | 4590 Apportionments |    |    |   |
|                   |    |    |   | Unavail --          |    |    |   |
|                   |    |    |   | Anticipated Resrces |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | None.               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 9\. The revolving |    |    |   |                     |    |    |   |
| fund incurs       |    |    |   |                     |    |    |   |
| obligations       |    |    |   |                     |    |    |   |
| against order #1  |    |    |   |                     |    |    |   |
| for the purchase  |    |    |   |                     |    |    |   |
| of equipment to   |    |    |   |                     |    |    |   |
| fill that order.  |    |    |   |                     |    |    |   |
| This obligation   |    |    |   |                     |    |    |   |
| is for more than  |    |    |   |                     |    |    |   |
| the \$15,000      |    |    |   |                     |    |    |   |
| current Fund      |    |    |   |                     |    |    |   |
| Balance With      |    |    |   |                     |    |    |   |
| Treasury,         |    |    |   |                     |    |    |   |
| however,          |    |    |   |                     |    |    |   |
| obligation in     |    |    |   |                     |    |    |   |
| excess of fund    |    |    |   |                     |    |    |   |
| balance is        |    |    |   |                     |    |    |   |
| acceptable        |    |    |   |                     |    |    |   |
| practice if there |    |    |   |                     |    |    |   |
| is an adequate    |    |    |   |                     |    |    |   |
| balance of        |    |    |   |                     |    |    |   |
| spending          |    |    |   |                     |    |    |   |
| authority from    |    |    |   |                     |    |    |   |
| offsetting        |    |    |   |                     |    |    |   |
| collections. Once |    |    |   |                     |    |    |   |
| invoiced, the     |    |    |   |                     |    |    |   |
| invoice cannot be |    |    |   |                     |    |    |   |
| submitted for     |    |    |   |                     |    |    |   |
| payment unless    |    |    |   |                     |    |    |   |
| the current fund  |    |    |   |                     |    |    |   |
| balance is        |    |    |   |                     |    |    |   |
| sufficient to     |    |    |   |                     |    |    |   |
| cover the         |    |    |   |                     |    |    |   |
| payment.          |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 53 | 53 | B |
| Ent               |    |    |   | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 4 |
| None.             |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4801 Undelivered    |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | None.               |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 10\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| receives invoice  |    |    |   |                     |    |    |   |
| for order #1.     |    |    |   |                     |    |    |   |
| Since there are   |    |    |   |                     |    |    |   |
| no restrictions   |    |    |   |                     |    |    |   |
| on use, the       |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| chooses to use    |    |    |   |                     |    |    |   |
| remaining budget  |    |    |   |                     |    |    |   |
| authority         |    |    |   |                     |    |    |   |
| provided by       |    |    |   |                     |    |    |   |
| general fund      |    |    |   |                     |    |    |   |
| appropriation to  |    |    |   |                     |    |    |   |
| cover part of the |    |    |   |                     |    |    |   |
| obligation.       |    |    |   |                     |    |    |   |
| Spending          |    |    |   |                     |    |    |   |
| authority from    |    |    |   |                     |    |    |   |
| offsetting        |    |    |   |                     |    |    |   |
| collections,      |    |    |   |                     |    |    |   |
| which is not      |    |    |   |                     |    |    |   |
| recorded as 3101, |    |    |   |                     |    |    |   |
| is used to cover  |    |    |   |                     |    |    |   |
| the balance of    |    |    |   |                     |    |    |   |
| the obligation.   |    |    |   |                     |    |    |   |
| The invoice       |    |    |   |                     |    |    |   |
| cannot be         |    |    |   |                     |    |    |   |
| submitted for     |    |    |   |                     |    |    |   |
| payment because   |    |    |   |                     |    |    |   |
| the current fund  |    |    |   |                     |    |    |   |
| balance of        |    |    |   |                     |    |    |   |
| \$15,000 is not   |    |    |   |                     |    |    |   |
| sufficient to     |    |    |   |                     |    |    |   |
| cover the         |    |    |   |                     |    |    |   |
| payment.          |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 53 | 53 | B |
| Ent               |    |    |   | E                   | ,0 | ,0 | 3 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 4 |
| None.             |    |    |   | 4801 Undelivered    | 53 | 53 |   |
|                   |    |    |   | Orders --           | ,0 | ,0 | B |
|                   |    |    |   | Obligations, Unpaid | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 3 |
|                   |    |    |   | 4901 Delivered      | 15 | 15 | 4 |
|                   |    |    |   | Orders --           | ,0 | ,0 |   |
|                   |    |    |   | Obligation, Unpaid  | 00 | 00 | E |
|                   |    |    |   |                     |    |    | 2 |
|                   |    |    |   | **[Proprietary      | 53 | 53 | 0 |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1521 Inventory      |    |    |   |
|                   |    |    |   | Purchased for       |    |    |   |
|                   |    |    |   | Resale              |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2110 Accounts       |    |    |   |
|                   |    |    |   | Payable             |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations --   |    |    |   |
|                   |    |    |   | Used                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Memorandum       |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8802 Purchases of   |    |    |   |
|                   |    |    |   | Capitalized Assets  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8801 Offset for     |    |    |   |
|                   |    |    |   | Purchases of        |    |    |   |
|                   |    |    |   | Capital Assets      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 11\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| accepts order #2. |    |    |   |                     |    |    |   |
| A \$48,000 order  |    |    |   |                     |    |    |   |
| for services from |    |    |   |                     |    |    |   |
| a non-federal     |    |    |   |                     |    |    |   |
| entity -- advance |    |    |   |                     |    |    |   |
| required and      |    |    |   |                     |    |    |   |
| received.         |    |    |   |                     |    |    |   |
| Automatic         |    |    |   |                     |    |    |   |
| allotment of      |    |    |   |                     |    |    |   |
| anticipated       |    |    |   |                     |    |    |   |
| resources         |    |    |   |                     |    |    |   |
| realized.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 48 | 48 | C |
| Ent               |    |    |   | E                   | ,0 | ,0 | 1 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 8 |
|                   |    |    |   |                     |    |    | 2 |
| Not applicable to |    |    |   | 4222 Unfilled       | 48 | 48 |   |
| non-federal       |    |    |   | Customer Orders     | ,0 | ,0 | A |
| entity.           |    |    |   | with Advance        | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 2 |
|                   |    |    |   | 4210 Antic          | 48 | 48 | 2 |
|                   |    |    |   | Reimbursement &     | ,0 | ,0 |   |
|                   |    |    |   | Other Income        | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4590 Apportionments |    |    |   |
|                   |    |    |   | Unavail --          |    |    |   |
|                   |    |    |   | Anticipated Resrces |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2310 Advances from  |    |    |   |
|                   |    |    |   | Others              |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 12\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| receives an       |    |    |   |                     |    |    |   |
| advance in        |    |    |   |                     |    |    |   |
| anticipation of   |    |    |   |                     |    |    |   |
| an order for      |    |    |   |                     |    |    |   |
| \$13,000 from a   |    |    |   |                     |    |    |   |
| non-federal       |    |    |   |                     |    |    |   |
| source. OMB       |    |    |   |                     |    |    |   |
| Circular A-11     |    |    |   |                     |    |    |   |
| (2003) Section    |    |    |   |                     |    |    |   |
| 20.11(b).         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Deposit Fund XX | ** | ** | * | **R                 | ** | ** | * |
| 6500**            | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 13 | 13 | C | **[Budgetary        |    |    |   |
| Ent               | ,0 | ,0 | 1 | E                   |    |    |   |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** |    |    |   |
|                   |    |    | 8 |                     |    |    |   |
| No entry.         |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Proprietary    |    |    |   | **[Proprietary      |    |    |   |
| Ent               |    |    |   | E                   |    |    |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 1010 Fund Balance |    |    |   | No entry.           |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 2400 Liability    |    |    |   |                     |    |    |   |
| for Deposit       |    |    |   |                     |    |    |   |
| Funds, Clearing   |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| Accounts, and     |    |    |   |                     |    |    |   |
| Undeposited       |    |    |   |                     |    |    |   |
| Collections       |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 13\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| receives an       |    |    |   |                     |    |    |   |
| advance of        |    |    |   |                     |    |    |   |
| \$20,000 from a   |    |    |   |                     |    |    |   |
| federal source in |    |    |   |                     |    |    |   |
| anticipation of   |    |    |   |                     |    |    |   |
| an order. OMB     |    |    |   |                     |    |    |   |
| Circular A-11     |    |    |   |                     |    |    |   |
| (2003) Section    |    |    |   |                     |    |    |   |
| 20.11(b).         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **PERFORMING FUND   | ** | ** | * |
|                   | DR | CR | * | CLEARING ACCOUNT\   | DR | CR | * |
|                   | ** | ** | T | XX F3885**          | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 20 | 20 | B | **[Budgetary        | 20 | 20 | C |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 1 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    | 6 |                     |    |    | 8 |
| 4610 Allotments   | 20 | 20 |   | No entry.           |    |    |   |
| -- Realized       | ,0 | ,0 |   |                     |    |    |   |
| Resources         | 00 | 00 |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
| 4802 Undelivered  |    |    |   | ntry]{.underline}** |    |    |   |
| Orders --         |    |    |   |                     |    |    |   |
| Obligations,      |    |    |   | 1010 Fund Balance   |    |    |   |
| Prepaid/Advanced  |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Proprietary    |    |    |   | 2400 Liability for  |    |    |   |
| Ent               |    |    |   | Deposit Funds,      |    |    |   |
| ry]{.underline}** |    |    |   | Clearing Accounts,  |    |    |   |
|                   |    |    |   | and Undeposited     |    |    |   |
| 1410 Advances to  |    |    |   | Collections         |    |    |   |
| Others            |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 1010 Fund Balance |    |    |   |                     |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 14\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| incurs and pays   |    |    |   |                     |    |    |   |
| for general       |    |    |   |                     |    |    |   |
| operating         |    |    |   |                     |    |    |   |
| expenses. (Note:  |    |    |   |                     |    |    |   |
| In practice, a    |    |    |   |                     |    |    |   |
| cost accounting   |    |    |   |                     |    |    |   |
| system would      |    |    |   |                     |    |    |   |
| apply these       |    |    |   |                     |    |    |   |
| expenses to       |    |    |   |                     |    |    |   |
| customer billings |    |    |   |                     |    |    |   |
| through a charge  |    |    |   |                     |    |    |   |
| for overhead)     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 25 | 25 | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 7 |
|                   |    |    |   | 4610 Allotments --  | 25 | 25 |   |
|                   |    |    |   | Realized Resources  | ,0 | ,0 |   |
|                   |    |    |   |                     | 00 | 00 |   |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Paid   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses/Program    |    |    |   |
|                   |    |    |   | Costs               |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 15\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| delivers          |    |    |   |                     |    |    |   |
| equipment as      |    |    |   |                     |    |    |   |
| specified in      |    |    |   |                     |    |    |   |
| order #1and       |    |    |   |                     |    |    |   |
| invoices for      |    |    |   |                     |    |    |   |
| \$63,600, which   |    |    |   |                     |    |    |   |
| includes the cost |    |    |   |                     |    |    |   |
| of equipment and  |    |    |   |                     |    |    |   |
| overhead.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 63 | 63 | B | **[Budgetary        | 63 | 63 | A |
| Ent               | ,6 | ,6 | 3 | E                   | ,6 | ,6 | 3 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    | 4 |                     |    |    | 0 |
| 4801 Undelivered  | 63 | 63 |   | 4251 Reimbursements | 63 | 63 |   |
| Orders --         | ,6 | ,6 | B | & Other Income Ernd | ,6 | ,6 | D |
| Obligations,      | 00 | 00 | 1 | -- Rcvbl            | 00 | 00 | 6 |
| Unpaid            |    |    | 3 |                     |    |    | 1 |
|                   | 63 | 63 | 4 | 4221 Unfilled       | 53 | 53 | 2 |
| 4901 Delivered    | ,6 | ,6 |   | Customer Orders w/o | ,0 | ,0 |   |
| Orders --         | 00 | 00 | E | Advance             | 00 | 00 |   |
| Obligations, Paid |    |    | 2 |                     |    |    |   |
|                   | 63 | 63 | 0 | **[Proprietary      |    |    |   |
| **[Proprietary    | ,6 | ,6 | 2 | E                   |    |    |   |
| Ent               | 00 | 00 |   | ntry]{.underline}** |    |    |   |
| ry]{.underline}** |    |    |   |                     |    |    |   |
|                   |    |    |   | 1310 Accounts       |    |    |   |
| 1750 Equipment    |    |    |   | Receivable          |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 2110 Accounts     |    |    |   | 5100 Revenue From   |    |    |   |
| Payable           |    |    |   | Goods Sold          |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 3107 Unexpended   |    |    |   | 6500 Cost of Goods  |    |    |   |
| Appropriations -- |    |    |   | Sold                |    |    |   |
| Used              |    |    |   |                     |    |    |   |
|                   |    |    |   | 1521 Inventory      |    |    |   |
| 5700 Expended     |    |    |   | Purchased for       |    |    |   |
| Appropriations    |    |    |   | Resale              |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Memorandum     |    |    |   |                     |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 8802 Purchases of |    |    |   |                     |    |    |   |
| Capitalized       |    |    |   |                     |    |    |   |
| Assets            |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 8801 Offset for   |    |    |   |                     |    |    |   |
| Purchases of      |    |    |   |                     |    |    |   |
| Capital Assets    |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 16\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| receives payment  |    |    |   |                     |    |    |   |
| for order #1.     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 63 | 63 | B | **[Budgetary        | 63 | 63 | C |
| Ent               | ,6 | ,6 | 1 | E                   | ,6 | ,6 | 1 |
| ry]{.underline}** | 00 | 00 | 1 | ntry]{.underline}** | 00 | 00 | 8 |
|                   |    |    | 0 |                     |    |    | 6 |
| 4901 Delivered    | 63 | 63 |   | 4252 Reimbs & Other | 63 | 63 |   |
| Orders --         | ,6 | ,6 |   | Income Ernd -       | ,6 | ,6 |   |
| Obligations,      | 00 | 00 |   | Collected           | 00 | 00 |   |
| Unpaid            |    |    |   |                     |    |    |   |
|                   |    |    |   | 4251 Reimbs & Other |    |    |   |
| 4902 Delivered    |    |    |   | Income Ernd --Rcvbl |    |    |   |
| Orders --         |    |    |   |                     |    |    |   |
| Obligations, Paid |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
| **[Proprietary    |    |    |   | ntry]{.underline}** |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
| 2110 Accounts     |    |    |   |                     |    |    |   |
| Payable           |    |    |   | 1310 Accounts       |    |    |   |
|                   |    |    |   | Receivable          |    |    |   |
| 1010 Fund Balance |    |    |   |                     |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 17\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| pays invoice      |    |    |   |                     |    |    |   |
| received in       |    |    |   |                     |    |    |   |
| transaction #10.  |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 53 | 53 | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 0 |
|                   |    |    |   | 4901 Delivered      | 53 | 53 |   |
|                   |    |    |   | Orders --           | ,0 | ,0 |   |
|                   |    |    |   | Obligations, Unpaid | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Paid   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2110 Accounts       |    |    |   |
|                   |    |    |   | Payable             |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 18\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| incurs and pays   |    |    |   |                     |    |    |   |
| for general       |    |    |   |                     |    |    |   |
| operating         |    |    |   |                     |    |    |   |
| expenses. (Note:  |    |    |   |                     |    |    |   |
| In practice, a    |    |    |   |                     |    |    |   |
| cost accounting   |    |    |   |                     |    |    |   |
| system would      |    |    |   |                     |    |    |   |
| apply these       |    |    |   |                     |    |    |   |
| expenses to       |    |    |   |                     |    |    |   |
| customer billings |    |    |   |                     |    |    |   |
| through a charge  |    |    |   |                     |    |    |   |
| for overhead)     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not Applicable.   |    |    |   | **[Budgetary        | 25 | 25 | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 2 |
|                   |    |    |   | 4610 Allotments --  | 25 | 25 |   |
|                   |    |    |   | Realized Resources  | ,0 | ,0 |   |
|                   |    |    |   |                     | 00 | 00 |   |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Paid   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses/Program    |    |    |   |
|                   |    |    |   | Costs               |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 19\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| provides services |    |    |   |                     |    |    |   |
| as stipulated to  |    |    |   |                     |    |    |   |
| non-federal       |    |    |   |                     |    |    |   |
| ordering entity   |    |    |   |                     |    |    |   |
| for order #2 and  |    |    |   |                     |    |    |   |
| applies advance   |    |    |   |                     |    |    |   |
| of \$48,000.      |    |    |   |                     |    |    |   |
| (Includes charge  |    |    |   |                     |    |    |   |
| for general and   |    |    |   |                     |    |    |   |
| administrative    |    |    |   |                     |    |    |   |
| expenses.)        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND (FXX)**        | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| Not applicable.   |    |    |   | **[Budgetary        | 48 | 48 | A |
|                   |    |    |   | E                   | ,0 | ,0 | 3 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    |   |                     |    |    | 6 |
|                   |    |    |   | 4252 Reimbursements | 48 | 48 |   |
|                   |    |    |   | & Other Income      | ,0 | ,0 |   |
|                   |    |    |   | Earned -- Collected | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4222 Unfilled       |    |    |   |
|                   |    |    |   | Customer Orders     |    |    |   |
|                   |    |    |   | with Advance        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2310 Advances from  |    |    |   |
|                   |    |    |   | Others              |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5200 Revenue From   |    |    |   |
|                   |    |    |   | Services Provided   |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 20\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| identifies the    |    |    |   |                     |    |    |   |
| \$13,000 advance  |    |    |   |                     |    |    |   |
| from a            |    |    |   |                     |    |    |   |
| non-federal       |    |    |   |                     |    |    |   |
| source from       |    |    |   |                     |    |    |   |
| transaction #12   |    |    |   |                     |    |    |   |
| and establishes   |    |    |   |                     |    |    |   |
| order #3.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **DEPOSIT FUND XX | ** | ** | * | **R                 | ** | ** | * |
| 6500**            | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 13 | 13 | D | **[Budgetary        | 13 | 13 | C |
| Ent               | ,0 | ,0 | 3 | E                   | ,0 | ,0 | 1 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 8 |
|                   |    |    | 4 |                     |    |    | 2 |
| No entry.         |    |    |   | 4222 Unfilled       | 13 | 13 |   |
|                   |    |    |   | Customer Orders     | ,0 | ,0 | A |
| **[Proprietary    |    |    |   | with Advance        | 00 | 00 | 1 |
| Ent               |    |    |   |                     |    |    | 2 |
| ry]{.underline}** |    |    |   | 4210 Antic          | 13 | 13 | 2 |
|                   |    |    |   | Reimbursement &     | ,0 | ,0 |   |
| 2400 Liability    |    |    |   | Other Income        | 00 | 00 |   |
| for Deposit       |    |    |   |                     |    |    |   |
| Funds, Clearing   |    |    |   | 4590 Apportionments |    |    |   |
| Accounts, and     |    |    |   | Unavail --          |    |    |   |
| Undeposited       |    |    |   | Anticipated Resrces |    |    |   |
| Collections       |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
| 1010 Fund Balance |    |    |   | Realized Resources  |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2310 Advances from  |    |    |   |
|                   |    |    |   | Others.             |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 21\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| identifies the    |    |    |   |                     |    |    |   |
| \$20,000 advance  |    |    |   |                     |    |    |   |
| from a federal    |    |    |   |                     |    |    |   |
| source from       |    |    |   |                     |    |    |   |
| transaction #13   |    |    |   |                     |    |    |   |
| and establishes   |    |    |   |                     |    |    |   |
| order #4. The     |    |    |   |                     |    |    |   |
| ordering account  |    |    |   |                     |    |    |   |
| is a no-year      |    |    |   |                     |    |    |   |
| TAFS.             |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **PERFORMING FUND |    |    |   | **R                 | ** | ** | * |
| CLEARING          |    |    |   | EVOLVING/PERFORMING | DR | CR | * |
| ACCOUNT**         |    |    |   | FUND**              | ** | ** | T |
|                   |    |    |   |                     |    |    | C |
|                   |    |    |   |                     |    |    | * |
|                   |    |    |   |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 20 | 20 | D | **[Budgetary        | 20 | 20 | C |
| Ent               | ,0 | ,0 | 3 | E                   | ,0 | ,0 | 1 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 8 |
|                   |    |    | 4 |                     |    |    | 2 |
| No entry.         |    |    |   | 4222 Unfilled       | 20 | 20 |   |
|                   |    |    |   | Customer Orders     | ,0 | ,0 | A |
| **[Proprietary    |    |    |   | with Advance        | 00 | 00 | 1 |
| Ent               |    |    |   |                     |    |    | 2 |
| ry]{.underline}** |    |    |   | 4210 Antic          | 20 | 20 | 2 |
|                   |    |    |   | Reimbursement &     | ,0 | ,0 |   |
| 2400 Liability    |    |    |   | Other Income        | 00 | 00 |   |
| for Deposit       |    |    |   |                     |    |    |   |
| Funds, Clearing   |    |    |   | 4590 Apportionments |    |    |   |
| Accounts, and     |    |    |   | Unavail --          |    |    |   |
| Undeposited       |    |    |   | Anticipated Resrces |    |    |   |
| Collections       |    |    |   |                     |    |    |   |
|                   |    |    |   | 4610 Allotments --  |    |    |   |
| 1010 Fund Balance |    |    |   | Realized Resources  |    |    |   |
| With Treasury     |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2310 Advances from  |    |    |   |
|                   |    |    |   | Others.             |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 22\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| records           |    |    |   |                     |    |    |   |
| depreciation on   |    |    |   |                     |    |    |   |
| equipment.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 15 | 15 | D |
| Ent               |    |    |   | E                   | ,0 | ,0 | 5 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 4 |
| No entry.         |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Proprietary    |    |    |   | **[Proprietary      |    |    |   |
| Ent               |    |    |   | E                   |    |    |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
| No entry.         |    |    |   | 6710 Depreciation,  |    |    |   |
|                   |    |    |   | amortization and    |    |    |   |
|                   |    |    |   | depletion           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1759 Accumulated    |    |    |   |
|                   |    |    |   | Depreciation        |    |    |   |
|                   |    |    |   | Equipment           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

**[PRE-CLOSING ADJUSTING ENTRIES]{.underline}**

+-------------------+----+----+---+---------------------+----+----+---+
| 23\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| reviews           |    |    |   |                     |    |    |   |
| outstanding       |    |    |   |                     |    |    |   |
| orders at         |    |    |   |                     |    |    |   |
| year-end. Order   |    |    |   |                     |    |    |   |
| #1 from an        |    |    |   |                     |    |    |   |
| expiring federal  |    |    |   |                     |    |    |   |
| annual TAFS has   |    |    |   |                     |    |    |   |
| not been fully    |    |    |   |                     |    |    |   |
| obligated by the  |    |    |   |                     |    |    |   |
| revolving fund.   |    |    |   |                     |    |    |   |
| The revolving     |    |    |   |                     |    |    |   |
| fund must write   |    |    |   |                     |    |    |   |
| orders down to    |    |    |   |                     |    |    |   |
| obligations       |    |    |   |                     |    |    |   |
| against that      |    |    |   |                     |    |    |   |
| order in          |    |    |   |                     |    |    |   |
| accordance with   |    |    |   |                     |    |    |   |
| OMB Circular      |    |    |   |                     |    |    |   |
| A-11, section 20. |    |    |   |                     |    |    |   |
| The ordering fund |    |    |   |                     |    |    |   |
| must also write   |    |    |   |                     |    |    |   |
| down the order.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **ORDERING FUND** | ** | ** | * | **R                 | ** | ** | * |
|                   | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 10 | 10 | B | **[Budgetary        | 10 | 10 | F |
| Ent               | ,4 | ,4 | 3 | E                   | ,4 | ,4 | 1 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    | 4 |                     |    |    | 9 |
| 4801 Undelivered  |    |    |   | 4610 Allotments --  |    |    |   |
| Orders --         |    |    |   | Realized Resources  |    |    |   |
| Obligations,      |    |    |   |                     |    |    |   |
| Unpaid            |    |    |   | 4221 Unfilled       |    |    |   |
|                   |    |    |   | Customer Orders     |    |    |   |
| 4610 Allotments   |    |    |   | Without Advance     |    |    |   |
| -- Realized       |    |    |   |                     |    |    |   |
| Resources         |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
| **[Proprietary    |    |    |   | ntry]{.underline}** |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     |    |    |   |
| No entry.         |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 24\. The          |    |    |   |                     |    |    |   |
| revolving fund    |    |    |   |                     |    |    |   |
| adjusts           |    |    |   |                     |    |    |   |
| anticipated       |    |    |   |                     |    |    |   |
| orders not        |    |    |   |                     |    |    |   |
| realized and      |    |    |   |                     |    |    |   |
| apportionments    |    |    |   |                     |    |    |   |
| unavailable to    |    |    |   |                     |    |    |   |
| zero.             |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 15 | 15 | F |
| Ent               |    |    |   | E                   | ,0 | ,0 | 1 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 2 |
| No entry.         |    |    |   | 4590 Apportionments |    |    |   |
|                   |    |    |   | Unavail -- Antic    |    |    |   |
| **[Proprietary    |    |    |   | Resources           |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   | 4210 Anticipated    |    |    |   |
|                   |    |    |   | Reimbs & Other      |    |    |   |
| No entry.         |    |    |   | Income              |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | No entry.           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

**Revolving/Performing Fund**

**PRE-CLOSING ADJUSTED TRIAL BALANCE**

+-------------------------------------------------+--------+-----------+
| #                                               | # DR   | # CR      |
+-------------------------------------------------+--------+-----------+
| **BUDGETARY**                                   | 1      | 0         |
|                                                 | 00,000 |           |
| 4119 Other Appropriations Realized              |        | 0         |
|                                                 | 30,000 |           |
| 4170 Transfers -- Current-Year Authority        |        | 0         |
|                                                 | 0      |           |
| 4210 Anticipated Reimbursements and Other       |        | 56,600    |
| Income                                          | 0      |           |
|                                                 |        | 0         |
| 4221 Unfilled Customer Orders w/out Advance     | 33,000 |           |
|                                                 |        | 0         |
| 4222 Unfilled Customer Orders with Advance      | 0      |           |
|                                                 |        | [21       |
| 4251 Reimbursements and Other Income Earned -   | 1      | 8,000]{.u |
| Receivable                                      | 11,600 | nderline} |
|                                                 |        |           |
| 4252 Reimbursements & Other Inc Earned --       | [\_\   | 274,600   |
| Collected                                       | _\_\_\ |           |
|                                                 | _\_\_] | 15,000    |
| 4450 Unapportioned Authority                    | {.unde |           |
|                                                 | rline} | 0         |
| 4510 Apportionments                             |        |           |
|                                                 | 2      | 33,000    |
| 4590 Apportionments Unavailable -- Anticipated  | 74,600 |           |
| Resources                                       |        | 100,000   |
|                                                 | 56,600 |           |
| 4610 Allotments - Realized Resources            |        | 30,000    |
|                                                 | 0      |           |
| 4801 Undelivered Orders -- Obligations, Unpaid  |        | 63,600    |
|                                                 | 0      |           |
| 4901 Delivered Orders -- Obligations, Unpaid    |        | 48,000    |
|                                                 | 90,000 |           |
| 4902 Delivered Orders -- Obligations, Paid      |        | 130,000   |
|                                                 | 1      |           |
| ## TOTALS                                       | 30,000 | [0]{.u    |
|                                                 |        | nderline} |
| ######                                          | 75,000 |           |
|                                                 |        | 419,600   |
| ###### PROPRIETARY                              | 53,000 |           |
|                                                 |        | 143,000   |
| 1010 Fund Balance With Treasury                 | [1     |           |
|                                                 | 5,000] | [0]{.u    |
| 1310 Accounts Receivable                        | {.unde | nderline} |
|                                                 | rline} |           |
| 1521 Inventory Purchased for Resale             |        | 143,000   |
|                                                 | 4      |           |
| 1750 Equipment                                  | 19,600 |           |
|                                                 |        |           |
| 1759 Accumulated Depreciation - Equipment       | [14    |           |
|                                                 | 3,000] |           |
| 2110 Accounts Payable                           | {.unde |           |
|                                                 | rline} |           |
| 2310 Advances from Others                       |        |           |
|                                                 | 1      |           |
| 3101 Unexpended Appropriations --               | 43,000 |           |
| Appropriations Received                         |        |           |
|                                                 |        |           |
| 3102 Unexpended Appropriations -- Transfers In  |        |           |
|                                                 |        |           |
| 3107 Unexpended Appropriations - Appropriations |        |           |
| Used                                            |        |           |
|                                                 |        |           |
| 5100 Revenue from Goods Sold                    |        |           |
|                                                 |        |           |
| 5200 Revenue from Services Provided             |        |           |
|                                                 |        |           |
| 5700 Expended Appropriations                    |        |           |
|                                                 |        |           |
| 6100 Operating Expenses/Program Costs           |        |           |
|                                                 |        |           |
| 6500 Cost of Goods Sold                         |        |           |
|                                                 |        |           |
| 6710 Depreciation, Amortization & Depletion     |        |           |
|                                                 |        |           |
| ## TOTALS                                       |        |           |
|                                                 |        |           |
| **MEMORANDUM**                                  |        |           |
|                                                 |        |           |
| 8801 Offset for Purchases of Capital Assets     |        |           |
|                                                 |        |           |
| 8802 Purchases of Capitalized Assets            |        |           |
|                                                 |        |           |
| ## TOTALS                                       |        |           |
+-------------------------------------------------+--------+-----------+

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

+-------------------+----+----+---+---------------------+----+----+---+
| 25\. To record,   |    |    |   |                     |    |    |   |
| in the revolving  |    |    |   |                     |    |    |   |
| fund, the         |    |    |   |                     |    |    |   |
| consolidation of  |    |    |   |                     |    |    |   |
| actual net-funded |    |    |   |                     |    |    |   |
| resources.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 2  | 1  | F |
| Ent               |    |    |   | E                   | 41 | 00 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | ,6 | ,0 | 0 |
|                   |    |    |   |                     | 00 | 00 | 4 |
| No entry.         |    |    |   | 4201 Total Actual   |    |    |   |
|                   |    |    |   | Resources -         |    | 30 |   |
| **[Proprietary    |    |    |   | Collected           |    | ,0 |   |
| Ent               |    |    |   |                     |    | 00 |   |
| ry]{.underline}** |    |    |   | 4119 Other          |    |    |   |
|                   |    |    |   | Appropriations      |    | 1  |   |
| No entry.         |    |    |   | Realized            |    | 11 |   |
|                   |    |    |   |                     |    | ,6 |   |
|                   |    |    |   | 4170 Transfers --   |    | 00 |   |
|                   |    |    |   | Current-Year        |    |    |   |
|                   |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4252 Reimbs & Other |    |    |   |
|                   |    |    |   | Inc Earned --       |    |    |   |
|                   |    |    |   | Collected           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | No entry.           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

### 

+-------------------+----+----+---+---------------------+----+----+---+
| 26\. To record    |    |    |   |                     |    |    |   |
| the closing of    |    |    |   |                     |    |    |   |
| unobligated       |    |    |   |                     |    |    |   |
| authority for     |    |    |   |                     |    |    |   |
| unexpired no-year |    |    |   |                     |    |    |   |
| revolving fund.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 56 | 56 | F |
| Ent               |    |    |   | E                   | ,6 | ,6 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 0 |
| No entry.         |    |    |   | 4610 Allotments --  |    |    |   |
|                   |    |    |   | Realized Resources  |    |    |   |
| **[Proprietary    |    |    |   |                     |    |    |   |
| Ent               |    |    |   | 4450 Unapportioned  |    |    |   |
| ry]{.underline}** |    |    |   | Authority           |    |    |   |
|                   |    |    |   |                     |    |    |   |
| No entry.         |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | No entry.           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

### 

+-------------------+----+----+---+---------------------+----+----+---+
| 27\. To record,   |    |    |   |                     |    |    |   |
| in the revolving  |    |    |   |                     |    |    |   |
| fund, the closing |    |    |   |                     |    |    |   |
| of Expended       |    |    |   |                     |    |    |   |
| Authority-Paid.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 2  | 2  | F |
| Ent               |    |    |   | E                   | 18 | 18 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | ,0 | ,0 | 1 |
|                   |    |    |   |                     | 00 | 00 | 4 |
| No entry.         |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
| **[Proprietary    |    |    |   | Obligations, Paid   |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   | 4201 Total Actual   |    |    |   |
|                   |    |    |   | Resources -         |    |    |   |
| No entry.         |    |    |   | Collected           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | No entry.           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 28\. To record,   |    |    |   |                     |    |    |   |
| in the revolving  |    |    |   |                     |    |    |   |
| fund, the closing |    |    |   |                     |    |    |   |
| of revenue and    |    |    |   |                     |    |    |   |
| expense to        |    |    |   |                     |    |    |   |
| cumulative        |    |    |   |                     |    |    |   |
| results of        |    |    |   |                     |    |    |   |
| operations.       |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 63 | ** | F |
| Ent               |    |    |   | E                   | ,6 | 98 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 00 | ,6 | 2 |
|                   |    |    |   |                     |    | 00 | 8 |
| No entry.         |    |    |   | No entry.           | 48 | ** |   |
|                   |    |    |   |                     | ,0 |    |   |
| **[Proprietary    |    |    |   | **[Proprietary      | 00 | 75 |   |
| Ent               |    |    |   | E                   |    | ,0 |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | 1  | 00 |   |
|                   |    |    |   |                     | 30 |    |   |
| No entry.         |    |    |   | 5100 Revenue from   | ,0 | 53 |   |
|                   |    |    |   | Goods Sold          | 00 | ,0 |   |
|                   |    |    |   |                     |    | 00 |   |
|                   |    |    |   | 5200 Revenue from   |    |    |   |
|                   |    |    |   | Services Provided   |    | 15 |   |
|                   |    |    |   |                     |    | ,0 |   |
|                   |    |    |   | 5700 Expended       |    | 00 |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | > **3310 Cumulative |    |    |   |
|                   |    |    |   | > Results of        |    |    |   |
|                   |    |    |   | > Operations**      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses            |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6500 Cost of Goods  |    |    |   |
|                   |    |    |   | Sold                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6710 Depreciation,  |    |    |   |
|                   |    |    |   | amortization &      |    |    |   |
|                   |    |    |   | depletion           |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 29\. To record,   |    |    |   |                     |    |    |   |
| in the revolving  |    |    |   |                     |    |    |   |
| fund, the closing |    |    |   |                     |    |    |   |
| of fiscal year    |    |    |   |                     |    |    |   |
| activity to       |    |    |   |                     |    |    |   |
| unexpended        |    |    |   |                     |    |    |   |
| appropriations.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 1  | 1  | F |
| Ent               |    |    |   | E                   | 00 | 30 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | ,0 | ,0 | 3 |
|                   |    |    |   |                     | 00 | 00 | 3 |
| No entry.         |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     | 30 | 1  |   |
| **[Proprietary    |    |    |   | **[Proprietary      | ,0 | 30 |   |
| Ent               |    |    |   | E                   | 00 | ,0 |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    | 00 |   |
|                   |    |    |   |                     | 1  |    |   |
| No entry.         |    |    |   | 3101 Unexpended     | 30 |    |   |
|                   |    |    |   | Approps -- Approps  | ,0 |    |   |
|                   |    |    |   | Received            | 00 |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3102 Unexpended     |    |    |   |
|                   |    |    |   | Approps --          |    |    |   |
|                   |    |    |   | Transfers-In        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3100 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | and                 |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3100 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Approps - Used      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 30\. To record,   |    |    |   |                     |    |    |   |
| in the revolving  |    |    |   |                     |    |    |   |
| fund, the closing |    |    |   |                     |    |    |   |
| of memorandum     |    |    |   |                     |    |    |   |
| capitalized asset |    |    |   |                     |    |    |   |
| flow accounts.    |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **NOT             | ** | ** | * | **R                 | ** | ** | * |
| APPLICABLE**      | DR | CR | * | EVOLVING/PERFORMING | DR | CR | * |
|                   | ** | ** | T | FUND**              | ** | ** | T |
|                   |    |    | C |                     |    |    | C |
|                   |    |    | * |                     |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      |    |    |   | **[Budgetary        | 1  | 1  | F |
| Ent               |    |    |   | E                   | 43 | 43 | 2 |
| ry]{.underline}** |    |    |   | ntry]{.underline}** | ,0 | ,0 | 5 |
|                   |    |    |   |                     | 00 | 00 | 5 |
| No entry.         |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Proprietary    |    |    |   | **[Proprietary      |    |    |   |
| Ent               |    |    |   | E                   |    |    |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
| No entry.         |    |    |   | No entry.           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Memorandum       |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8801 Offset for     |    |    |   |
|                   |    |    |   | Purchases of        |    |    |   |
|                   |    |    |   | Capital Assets      |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 8802 Purchases of   |    |    |   |
|                   |    |    |   | Capitalized Assets  |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

**Revolving/Performing Fund**

**POST-CLOSING ADJUSTED TRIAL BALANCE**

+-------------------------------------------+------------+------------+
| #                                         | # DR       | # CR       |
+-------------------------------------------+------------+------------+
| **BUDGETARY**                             | 23,600     | [56,600]{. |
|                                           |            | underline} |
| 4201 Total Actual Resources               | 33,000     |            |
|                                           |            | 56,600     |
| 4221 Unfilled Customer Orders w/out       | \_         |            |
| Advance                                   | \_\_\_\_\_ | 15,000     |
|                                           |            |            |
| 4222 Unfilled Customer Orders with        | 56,600     | 33,000     |
| Advance                                   |            |            |
|                                           | 56,600     | [98,600]{. |
| 4450 Unapportioned Authority              |            | underline} |
|                                           | 90,000     |            |
| ## TOTALS                                 |            | 146,600    |
|                                           | [\_\_\     |            |
| ######                                    | _\_\_\_]{. |            |
|                                           | underline} |            |
| ###### PROPRIETARY                        |            |            |
|                                           | 146,600    |            |
| 1010 Fund Balance With Treasury           |            |            |
|                                           |            |            |
| 1750 Equipment                            |            |            |
|                                           |            |            |
| 1759 Accumulated Depreciation - Equipment |            |            |
|                                           |            |            |
| 2310 Advances from Others                 |            |            |
|                                           |            |            |
| 3310 Cumulative Results of Operations     |            |            |
|                                           |            |            |
| ## TOTALS                                 |            |            |
+-------------------------------------------+------------+------------+

######### 

######### Revolving Fund

######### FMS 2108 Year-end Closing Statement

As of September 30, 20xx

Col. 2 Preclosing Unexpended Balance -- Treasury Supplied

Col. 3 N/A

Col. 4 Unobligated and Obligated Balance Withdrawn/Canceled

Col. 5 Post Closing Unexpended Balance(1010E) 56,600

Col. 6 TAFS with Imprest Fund

Col. 7 Reimbursements Earned and Refund

Col. 8 Unfilled Customer Order (4221E)

Col. 9 Undelivered Orders and Contracts

Col.10 Accounts Payable and Other Liabilities

Col. 11 CALC (5+6+7+8-9-10) (4610E) 56,600

Revolving Fund

**BALANCE SHEET**

As of September 30, 20xx

Assets:

Intragovernmental:

1\. Fund Balance With Treasury (1010E) 56,600

2\. Investments

3\. Accounts receivable 4. Loans receivable

5\. Other

6\. Total Intragovernmental 56,600

7\. Cash, foreign currency and other monetary assets

8\. Investments

9\. Accounts receivable

10\. Taxes receivable

11\. Loans receivable and related foreclosed property

12\. Inventory and related property

13\. General property, plant and equipment (1750E, 1759E) 75,000

14\. Other

15\. Total Assets 131,600

Revolving Fund

**BALANCE SHEET**

As of September 30, 20xx

Liabilities:

Intragovernmental

16\. Accounts Payable

17\. Debt

18\. Other (2310E) 20,000

19\. Total intragovernmental

20\. Accounts Payable

21\. Loan guarantee liability

22\. Debt held by the public

23\. Federal employee and veteran\'s benefits

24\. Environmental and disposal liabilities

25\. Benefits due and payable

26\. Other (2310E) [13,000]{.underline}

27\. Total liabilities 33,000

28\. Commitments and contingencies

Net Position:

29\. Unexpended Appropriations

30\. Cumulative results of operations (3310E) [98,600]{.underline}

31\. Total net position [98,600]{.underline}

8\. Total Liabilities and Net Position 131,600

Revolving/Performing Fund

**CONSOLIDATED STATEMENT OF NET COST**

For the year ended September 30, 20xx

Program Costs

Program A

Intragovernmental Gross Costs

1\. Intragovernmental (6100E) 75,000

2\. Less Intragovernmental Earned Revenues (5100E) [63,600]{.underline}

3\. Intragovernmental Net Costs (calc) 11,400

Gross Costs with the Public

4\. With the Public (6500E, 6710E) 68,000

5\. Less: Earned Revenues (5200E) [48,000]{.underline}

6\. Net Costs with the Public [20,000]{.underline}

7\. Total Net Costs (calc) 31,400

8\. Costs Not Assigned to Programs

9\. Less: Earned Revenues Not Attributed to Programs

10\. Net Cost of Operations 31,400

##### Reporting Entity

##### **CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION**

######### For the year ended September 30, 20xx

Cumulative Results Unexpended

[Of Operations Appropriations]{.underline}

1\. Beginning Balances 0 0

2\. Prior period adjustments

3\. Beginning balances, as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101) 100,000

5\. Appropriations transferred-in/out (3102) 30,000

6\. Other adjustments (rescissions, etc)

7\. Appropriations used (5700) (3107) 130,000 (130,000)

8\. Non-exchange revenue

9\. Donations and forfeitures of cash

and cash equivalents

10\. Transfers-in/out w/o reimbursement

11\. Other budgetary financing sources

Other Financing Sources:

12\. Donations and forfeitures of property

13\. Transfers-in/out w/o reimbursement

14\. Imputed financing from costs absorbed by others

15\. Other [\_\_\_\_\_\_]{.underline}

16\. Total Financing Sources 130,000 0

17\. Net Cost of Operations [31,400]{.underline}

18\. Ending Balances 98,600 0

Reporting Entity

**SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/SBR:
STATEMENT OF BUDGETARY RESOURCES**

For the year ended, September 30, 20xx

[Budgetary]{.underline} Nonbudgetary

> [Financing Accounts]{.underline}

Budgetary Resources:

1\. Budget authority

1a. Appropriations received (4119E) 100,000

1b. Borrowing authority

1c. Contract authority

1d. Net transfers (4170E) 30,000

1e. Other

2\. Unobligated balance

2a. Beginning of period

2b. Net transfers, actual

3\. Spending authority from offsetting collections

3a. Earned

1\. Collected (4252E) 111,600

2\. Receivable from Federal sources

3b. Change in unfilled customer orders

1\. Advance received (4222E) 33,000

2\. W/o advance from Federal sources(4221E)

3c. Transfers from trust funds

3d. Anticipated

3e. Subtotal 144,600

4\. Recoveries of prior year obligations

5\. Temporarily not available pursuant to Public Law

6\. Permanently not available

7\. Total Budgetary Resources 274,600

Status of Budgetary Resources:

8\. Obligations Incurred

8a. Direct (4902E) 218,000 8b. Reimbursable (4902E)

8c. Subtotal 218,000

9\. Unobligated balance:

9a. Apportioned (4610E) 56,600

9b. Exempt from apportionment

9c. Other available

10\. Unobligated balances not available

11\. Total Status of Budgetary Resources 274,600

Relationship of Obligations to Outlays:

12\. Obligated balance, net - beg of period 0

13\. Obligated balance transferred, net (4221E)

14\. Obligated balance, net - end of period:

14a. Accounts receivable

14b. Unfilled customer orders (4221E)

from Federal sources

14c. Undelivered Orders

14d. Accounts Payable

15.Outlays:

15a.Disbursements (4902E) 218,000

15b.Collections (4222E, 4252E) [144,600]{.underline}

15c. Subtotal 73,400

16\. Less: Offsetting receipts \_\_\_\_\_\_\_

17\. Net Outlays 73,400

Reporting Entity

**CONSOLIDATED STATEMENT OF FINANCING**

For the year ended, September 30, 20xx

######## Resources Used to Finance Activities

Budgetary Resources Obligated

1\. Obligations incurred (4902E) 218,000 2. Less: Spending authority
from offsetting collections and recoveries (4252E, 4222E)
[144,600]{.underline}

3\. Obligations net of offsetting collections and recoveries 73,400

4\. Less: Offsetting receipts 5. Net obligations 73,400

Other Resources

6\. Donations and forfeitures of property 7. Transfers in/out w/o
reimbursement 8. Imputed financing from costs absorbed by others

9\. Other

10\. Net other resources used to finance activities
\_\_\_\_\_[0]{.underline}

11\. *Total resources used to finance activities* 73,400

######## Resources Used to Finance Items not Part of the Net Cost of Operations

12\. Change in budgetary resources obligated for goods,

services and benefits ordered but not yet provided (4222E) (33,000)

13\. Resources that fund expenses recognized in prior periods

14\. Budgetary offsetting collections and receipts that do not affect
net cost

of operations

14a. Credit program collections which increase liabilities for loan

guarantees or allowances for subsidy

14b. Other

15\. Resources that finance the acquisition of assets or

liquidation of liabilities (8802E) 143,000 16. Other resources or
adjustments to net obligated resources that do not

affect net cost of operations \_\_\_\_\_\_\_

17\. *Total resources used to finance items not part of the net cost of
operations* 110,000

Reporting Entity

**CONSOLIDATED STATEMENT OF FINANCING**

For the year ended, September 30, 20xx

18\. *Total resources used to finance the net cost of operations*
(36,600)

*Components of the Net Cost of Operations that will not Require or
Generate Resources in the Current Period:*

Components Requiring or Generating Resources in Future Periods:

19\. Increase in annual leave liability

20\. Increase in environmental and disposal liability

21\. Upward/Downward reestimates of credit subsidy expense

22\. Increase in exchange revenue receivable from the public

23\. Other

24\. Total components of Net Cost of Operations that will require or

generate resources in future periods \_\_\_\_\_\_[0]{.underline}

Components not Requiring or Generating Resources:

25\. Depreciation and amortization (6710E) 15,000 26. Revaluation of
assets or liabilities

27\. Other (6500E) 53,000

28\. Total components of Net Cost of Operations that will not require or
68,000

generate resources \_\_\_\_\_\_\_ 29. *Total components of net cost of
operations that will not require or generate resources* 68,000

*in the current period*

30\. *Net Cost of Operations* 31,400

Reporting Entity

PROGRAM AND FINANCING SCHEDULE -- ACTUALS

For the year ended September 30, 20xx

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total New Obligations (4902E) 218,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance, carried fwd, SOY 0

2200 New Budget Authority (gross) (sum of lines 4000 to 6962)
[274,600]{.underline}

2395 Total New Obligations (Same as line 1000, opposite sign) (218,000)

2440 Unobligated Balance, carried forward, EOY (4610E) 56,600

NEW BUDGET AUTHORITY (GROSS), DETAIL:

4000 Appropriation (4119E) 100,000

4200 Transferred from other accounts 30,000

4300 Appropriation (total discretionary) (sum 4000...4200) 130,000

6800 Spending Authority From Offsetting Collections (cash) (4222E)
(4252E) [144,600]{.underline}

7000 Total New Budget Authority (gross) (sum 4000...6990) 274,600

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, SOY 0

7310 Total New Obligations (line 1000) 218,000

7320 Total Outlays (gross) (4902E) (218,000)

7440 Obligated balance (EOY) 0

OUTLAYS (GROSS), DETAIL

8690 Outlays from New Disc Auth (4902E) 218,000

8700 Total Outlays (gross) (line 8690 thru 8698) 218,000

OFFSETS

8800 Off Collects f/ Federal sources (4222E) (4252E) (83,600)

8840 Off Collects f/ Non-Federal Sources (4222E) (4252E) (61,000)

8890 Total Offsetting Collections (cash) (sum 8800...8845) (4222E)
(4252E) (144,600)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Net Budget Auth (lines 2200 -- (8800 thru 8896) 130,000

9000 Outlays (net) (lines 8690...8698 minus 8800...8845) 73,400