The purpose of this scenario is to illustrate the use of memorandum
USSGL accounts that track current-year purchases of assets. Agencies
will use this information to complete FACTS I Note 24.

> **[USSGL Account Title]{.underline} [USSGL Account
> Number]{.underline}**
>
> Asset Activity Summary 8801
>
> Purchases - Assets -- Fed/Non-Fed 8802

1\. The ordering Federal entity receives an appropriation warrant and
SF132 Apportionment Schedule for an annual appropriation of \$50,000.
The ordering entity head allots funds and records the change in status.
The performing entity anticipates \$25,000 in reimbursable activity and
receives an approved SF132 Apportionment Schedule apportioning the total
\$25,000.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| **[Budgetary]{.underline}**       | **[Budgetary]{.underline}**      |
|                                   |                                  |
| 4119 Other Appropriations         | 4210 Antic Reimbursements and    |
| Realized 50,000                   | Other Income 25,000              |
|                                   |                                  |
| #  44                             | 4450 Unapportioned Authority     |
| 50 Unapportioned Authority 50,000 | 25,000                           |
|                                   |                                  |
| 4450 Unapportioned Authority      | 4450 Unapportioned Authority     |
| 50,000                            | 25,000                           |
|                                   |                                  |
| 4510 Apportionments 50,000        | 4590 Apportionments Unavail --   |
|                                   | Antic Resources 25,000           |
| 4510 Apportionments 50,000        |                                  |
|                                   | ## Proprietary                   |
| 4610 Allotments -- Realized       |                                  |
| Resources 50,000                  | No entry.                        |
|                                   |                                  |
| ## Proprietary                    |                                  |
|                                   |                                  |
| 1010 Fund Balance with Treasury   |                                  |
| 50,000                            |                                  |
|                                   |                                  |
| 3101 Unexpended Appropriations -  |                                  |
| Approp Rcvd 50,000                |                                  |
+-----------------------------------+----------------------------------+

(Section III Transactions A104, A116 and A120)

2\. The ordering entity issues an order to the performing entity for
\$12,000 of goods and does not provide an advance.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| 4610 Allotments -- Realized       | 4221 Unfilled Customer Orders    |
| Resources 12,000                  | Without Advance 12,000           |
|                                   |                                  |
| 4801 Undelivered Orders --        | 4210 Antic Reimbursements and    |
| Obligations, Unpaid 12,000        | Other Income 12,000              |
|                                   |                                  |
| ## Proprietary                    | 4590 Apportionments Unavailable  |
|                                   | 12,000                           |
| No entry.                         |                                  |
|                                   | 4610 Allotments -- Realized      |
|                                   | Resources 12,000                 |
|                                   |                                  |
|                                   | ## Proprietary                   |
|                                   |                                  |
|                                   | No entry.                        |
+-----------------------------------+----------------------------------+
| ##                                |                                  |
+-----------------------------------+----------------------------------+

(Section III Transactions B204, A304 and A122.)

3\. The performing entity orders inventory for resale from a non-Federal
vendor and incurs obligations of \$12,000.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| No entry.                         | 4610 Allotments -- Realized      |
|                                   | Resources 12,000                 |
| ## Proprietary                    |                                  |
|                                   | 4801 Undelivered Orders --       |
| No entry.                         | Obligations, Unpaid 12,000       |
|                                   |                                  |
|                                   | ## Proprietary                   |
|                                   |                                  |
|                                   | No entry.                        |
+-----------------------------------+----------------------------------+

(Section III, transaction B204.)

4\. The performing entity accepts delivery of goods for resale.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| No entry.                         | 4801 Undelivered Orders --       |
|                                   | Obligations, Unpaid 12,000       |
| ## Proprietary                    |                                  |
|                                   | 4901 Delivered Orders --         |
| No entry.                         | Obligations, Unpaid 12,000       |
|                                   |                                  |
|                                   | ## Proprietary                   |
|                                   |                                  |
|                                   | 1521 Inventory Purchased for     |
|                                   | Resale 12,000                    |
|                                   |                                  |
|                                   | 2110 N Accounts Payable 12,000   |
|                                   |                                  |
|                                   | **8802 N Purchases - Assets      |
|                                   | 12,000**                         |
|                                   |                                  |
|                                   | **8801 Asset Activity Summary    |
|                                   | 12,000**                         |
+-----------------------------------+----------------------------------+
|                                   |                                  |
+-----------------------------------+----------------------------------+

(Section III, transaction B304.)

5\. The performing entity delivers goods to the ordering entity and
invoices for \$12,000.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| 4801 Undelivered Orders --        | 4251 Reimbursements & Other Inc  |
| Obligations, Unpaid 12,000        | Ernd - Rec 12,000                |
|                                   |                                  |
| 4901 Delivered Orders --          | 4221 Unfilled Customer Orders    |
| Obligations, Unpaid 12,000        | Without Advance 12,000           |
|                                   |                                  |
| ## Proprietary                    | ## Proprietary                   |
|                                   |                                  |
| 1750 Equipment 12,000             | 1310 (F 20) Accounts Receivable  |
|                                   | 12,000                           |
| 2110 (F47) Accounts Payable       |                                  |
| 12,000                            | 5100 (F20) Rev f/ Goods Sold/    |
|                                   | 12,000                           |
| 3107 Unexpended Appropriations -  |                                  |
| Approp Used 12,000                | 6500 Cost of Goods Sold 12,000   |
|                                   |                                  |
| 5700 Expended Appropriations      | 1521 Inventory Purchase for      |
| 12,000                            | Resale 12,000                    |
|                                   |                                  |
| **8802 (F47) Purchase - Assets    |                                  |
| 12,000**                          |                                  |
|                                   |                                  |
| **8801 Asset Activity Summary     |                                  |
| 12,000**                          |                                  |
+-----------------------------------+----------------------------------+
| ##                                |                                  |
+-----------------------------------+----------------------------------+

(Section III, transactions B304, B134, A310 and E212.) E212 might not be
the new transaction code when the consolidation is completed.

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

6\. The performing entity posts adjustments for anticipated orders that
were not realized.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| No entry.                         | 4590 Apportionments Unavailable  |
|                                   | -- Antic Resources 13,000        |
| ## Proprietary                    |                                  |
|                                   | 4210 Antic Reimbursements &      |
| No entry.                         | Other Income 13,000              |
|                                   |                                  |
|                                   | ##                               |
|                                   |                                  |
|                                   | ## Proprietary                   |
|                                   |                                  |
|                                   | No entry.                        |
+-----------------------------------+----------------------------------+

(Section III, transaction F112.)

PRE-CLOSING ADJUSTED TRIAL BALANCE

+---------------------+-----+-----+---------------------+-----+-----+
| #  ORD              | #   | #   | #                   | #   | #   |
| ERING ENTITY -- Fed |  DR |  CR | PERFORMING ENTITY - |  DR |  CR |
| eral -- Treasury 20 |     |     | - Federal -- GSA 47 |     |     |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | 50, | 38, | **BUDGETARY**       | 12, | 0   |
|                     | 000 | 000 |                     | 000 |     |
| 4119 Other          |     |     | 4251 Reimbs & Other |     | [1  |
| Appropriations      | 0   | [1  | Inc Ernd -          | [0] | 2,0 |
| Realized            |     | 2,0 | Receivable          | {.u | 00] |
|                     | [0] | 00] |                     | nde | {.u |
| 4610 Allotments -   | {.u | {.u | 4901 Delivered      | rli | nde |
| Realized Resources  | nde | nde | Orders-Obligations, | ne} | rli |
|                     | rli | rli | Unpaid              |     | ne} |
| 4901 Delivered      | ne} | ne} |                     | 12, |     |
| O                   |     |     | ## TOTALS           | 000 | 12, |
| rders--Obligations, | 50, | 50, |                     |     | 000 |
| Unpaid              | 000 | 000 | ######              | 12, |     |
|                     |     |     |                     | 000 | 12, |
| ## TOTALS           | 50, | 12, | ###### PROPRIETARY  |     | 000 |
|                     | 000 | 000 |                     | [1  |     |
| ######              |     |     | 1310 (F20) Accounts | 2,0 | 12, |
|                     | 12, | 50, | Receivable          | 00] | 000 |
| ###### PROPRIETARY  | 000 | 000 |                     | {.u |     |
|                     |     |     | 2110 (N) Accounts   | nde | 24, |
| 1010 Fund Balance   | 12, | 12, | Payable             | rli | 000 |
| with Treasury       | 000 | 000 |                     | ne} |     |
|                     |     |     | 5100 (F20) Revenue  |     | 12, |
| 1750 Equipment      | 74, | 74, | for Goods Sold      | 24, | 000 |
|                     | 000 | 000 |                     | 000 |     |
| 2110 (F47) Account  |     |     | 6500 (N) Cost of    |     | 12, |
| Payable             | 12, | 12, | Goods Sold          | 12, | 000 |
|                     | 000 | 000 |                     | 000 |     |
| 3101 Unexpended     |     |     | ## TOTALS           |     |     |
| Approps - Approps   | 12, | 12, |                     | 12, |     |
| Rcvd                | 000 | 000 | #                   | 000 |     |
|                     |     |     |                     |     |     |
| 3107 Unexpended     |     |     | # MEMORANDUM        |     |     |
| Approps - Approps   |     |     |                     |     |     |
| Used                |     |     | **8801 Asset        |     |     |
|                     |     |     | Activity Summary**  |     |     |
| 5700 Expended       |     |     |                     |     |     |
| Appropriations      |     |     | **8802 (N)          |     |     |
|                     |     |     | Purchases --        |     |     |
| #### TOTALS         |     |     | Assets**            |     |     |
|                     |     |     |                     |     |     |
| # MEMORANDUM        |     |     | **TOTALS**          |     |     |
|                     |     |     |                     |     |     |
| # 8801 Ass          |     |     |                     |     |     |
| et Activity Summary |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| **8802 (F47)        |     |     |                     |     |     |
| Purchases -         |     |     |                     |     |     |
| Assets**            |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| #### TOTALS         |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

### 

###  

### Government-wide Pre-Closing ATB

### 

+----------+----------+------------+--------------+-----------------+
| ###      | ###      | *          | **N          | **Non-Federal** |
|          |  Federal | *Federal** | on-Federal** |                 |
+----------+----------+------------+--------------+-----------------+
| ##       | #        | **Credit** | **Debit**    | **Credit**      |
| # YEAR 1 | ## Debit |            |              |                 |
+----------+----------+------------+--------------+-----------------+
| #        | 50,000   | 12,000     | 12,000       | 12,000          |
| ### Prop | (F99)    | (F47)      |              |                 |
| rietary  |          |            | 12,000       | 12,000          |
|          | 12,000   | 50,000     |              |                 |
| 1010     | (F20)    | (F99)      | 24,000       | 12,000          |
|          |          |            |              |                 |
| 1310     | 12,000   | **12,000   | 12,000       | 12,000          |
|          | (F99)    | (F20)**    |              |                 |
| 1750     |          |            | 12,000       |                 |
|          | 74,000   | 12,000     |              |                 |
| 2110     |          | (F99)      |              |                 |
|          | **12,000 |            |              |                 |
| 3101     | (F47)**  | 86,000     |              |                 |
|          |          |            |              |                 |
| 3107     | 12,000   | 12,000     |              |                 |
|          |          |            |              |                 |
| 5100     |          | 12,000     |              |                 |
|          |          |            |              |                 |
| 5700     |          |            |              |                 |
|          |          |            |              |                 |
| 6500     |          |            |              |                 |
|          |          |            |              |                 |
| ####     |          |            |              |                 |
|          |          |            |              |                 |
| ##       |          |            |              |                 |
| ## Total |          |            |              |                 |
|          |          |            |              |                 |
| #        |          |            |              |                 |
| ##### Me |          |            |              |                 |
| morandum |          |            |              |                 |
|          |          |            |              |                 |
| **8801** |          |            |              |                 |
|          |          |            |              |                 |
| **8802** |          |            |              |                 |
|          |          |            |              |                 |
| Total    |          |            |              |                 |
+----------+----------+------------+--------------+-----------------+
| ####     |          |            |              |                 |
+----------+----------+------------+--------------+-----------------+

### 

### 

### FMS will compare the following in the eliminations process.

### *Revenue = Expenses plus purchases*

Treasury -- USSGL **8801 (F47) Purchases -- Assets** 12,000

GSA -- USSGL 5100 (20) Revenue from Goods Sold [(12,000)]{.underline}

*Difference* 0

### 

### 

###  

### CLOSING ENTRIES

7\. To record the consolidation of net-funded resources.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| 4201 Total Actual Resources --    | No entry.                        |
| Collected 50,000                  |                                  |
|                                   | ## Proprietary                   |
| 4119 Other Appropriations         |                                  |
| Realized 50,000                   | No entry.                        |
|                                   |                                  |
| ## Proprietary                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

(Section III, transaction F204.)

8\. To record the closing of unobligated balances to expiring authority.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | **[Budgetary]{.underline}**      |
|                                   |                                  |
| 4610 Allotments -- Realized       | No entry.                        |
| Resources 38,000                  |                                  |
|                                   | ## Proprietary                   |
| 4650 Allotments -- Expired        |                                  |
| Authority 38,000                  | No entry.                        |
|                                   |                                  |
| ## Proprietary                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

(Section III, transaction F212.)

9\. To record the closing of revenue, expense and other financing
sources to cumulative results of operations.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | ## Budgetary                     |
|                                   |                                  |
| No entry.                         | No entry.                        |
|                                   |                                  |
| ## Proprietary                    | ## Proprietary                   |
|                                   |                                  |
| 5700 Expended Appropriations      | 5100 Revenue from Goods Sold     |
| 12,000                            | 12,000                           |
|                                   |                                  |
| 3310 Cumulative Results of        | 3310 Cumulative Results of       |
| Operations 12,000                 | Operations 12,000                |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 12,000                |
|                                   |                                  |
|                                   | 6500 Cost of Goods Sold 12,000   |
+-----------------------------------+----------------------------------+
| ##                                | ##                               |
+-----------------------------------+----------------------------------+

(Section III, transaction F228.)

10\. To record the closing of fiscal year activity that increases
unexpended appropriations.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | ## Budgetary                     |
|                                   |                                  |
| No entry.                         | No entry.                        |
|                                   |                                  |
| ## Proprietary                    | ## Proprietary                   |
|                                   |                                  |
| 3101 Unexpended Appropriations -  | No entry.                        |
| Approps Rcvd 50,000               |                                  |
|                                   |                                  |
| 3100 Unexpended Appropriations -  |                                  |
| Cumulative 38,000                 |                                  |
|                                   |                                  |
| 3107 Unexpended Appropriations -  |                                  |
| Approps Used 12,000               |                                  |
+-----------------------------------+----------------------------------+

(Section III, transaction F233.)

11\. To record the closing of memorandum accounts.

+-----------------------------------+----------------------------------+
| ##### **ORDERING E                | ##### **PERFORMI                 |
| NTITY -- Federal -- Treasury 20** | NG ENTITY -- Federal -- GSA 47** |
+-----------------------------------+----------------------------------+
| ## Budgetary                      | ## Budgetary                     |
|                                   |                                  |
| No entry.                         | No entry.                        |
|                                   |                                  |
| ## Proprietary                    | ## Proprietary                   |
|                                   |                                  |
| No entry                          | No entry.                        |
|                                   |                                  |
| ## emorandum                      | ## Memorandum                    |
|                                   |                                  |
| **8801 Asset Activity Summary     | # 88                             |
| 12,000**                          | 01 Asset Activity Summary 12,000 |
|                                   |                                  |
| **8802 (F47) Purchase - Assets    | **8802 N Purchase -- Assets      |
| 12,000**                          | 12,000**                         |
+-----------------------------------+----------------------------------+
| ##                                | ##                               |
+-----------------------------------+----------------------------------+

(Section III, transaction F255.)

POST-CLOSING ADJUSTED TRIAL BALANCE

+---------------------+-----+-----+---------------------+-----+-----+
| # ORD               | #   | #   | #                   | #   | #   |
| ERING ENTITY -- Fed |  DR |  CR | PERFORMING ENTITY - |  DR |  CR |
| eral -- Treasury 20 |     |     | - Federal -- GSA 47 |     |     |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | 50, | 38, | **BUDGETARY**       | 12, | [1  |
|                     | 000 | 000 |                     | 000 | 2,0 |
| 4201 Total Actual   |     |     | 4251 Reimburs &     |     | 00] |
| Resources -         | [0] | [1  | Other Income        | 12, | {.u |
| Collected           | {.u | 2,0 | Earn-Rec            | 000 | nde |
|                     | nde | 00] |                     |     | rli |
| 4650 Allotments --  | rli | {.u | 4901 Delivered      | 12, | ne} |
| Expired Authority   | ne} | nde | Orders              | 000 |     |
|                     |     | rli | -Obligations,Unpaid |     | 12, |
| 4901 Delivered      | 50, | ne} |                     | 0   | 000 |
| O                   | 000 |     | ## TOTALS           |     |     |
| rders--Obligations, |     | 50, |                     |     | 12, |
| Unpaid              | 50, | 000 | ######              |     | 000 |
|                     | 000 |     |                     |     |     |
| ## TOTALS           |     | 12, | ###### PROPRIETARY  |     | 0   |
|                     | 12, | 000 |                     |     |     |
| ######              | 000 |     | 1310 Accounts       |     |     |
|                     |     | 38, | Receivable          |     |     |
| ###### PROPRIETARY  | 62, | 000 |                     |     |     |
|                     | 000 |     | 2110 Accounts       |     |     |
| 1010 Fund Balance   |     | [1  | Payable             |     |     |
| with Treasury       |     | 2,0 |                     |     |     |
|                     |     | 00] | ##                  |     |     |
| 1750 Equipment      |     | {.u |                     |     |     |
|                     |     | nde | ## TOTALS           |     |     |
| 2110 Accounts       |     | rli |                     |     |     |
| Payable             |     | ne} |                     |     |     |
|                     |     |     |                     |     |     |
| 3100 Unexpended     |     | 62, |                     |     |     |
| Appropriations -    |     | 000 |                     |     |     |
| Cum                 |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 3310 Cumulative     |     |     |                     |     |     |
| Results of          |     |     |                     |     |     |
| Operations          |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| **TOTALS**          |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

### 

### 

######### Reporting Entity

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

As of September 30, 20xx

**ORDERING PERFORMING**

Column 5 (1010E) 50,000 0

Column 7(4251F) 12,000

Column 10(4901) 12,000 12,000

Column 11 (calc)=(4650E) 38,000 0

Reporting Entity

**CONSOLIDATED BALANCE SHEET**

As of September 30, 20xx

Assets: **TREASURY GSA**

Intragovernmental:

1\. Fund Balance with Treasury (1010E) 50,000 0

3\. Accounts receivable (1310 F20) 12,000

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

6\. Total Intragovernmental 50,000 12,000

13\. General property, plant and equipment [12,000]{.underline}
\_\_\_\_\_

15\. Total Assets 62,000 12,000

Liabilities:

Intragovernmental

16\. Accounts Payable (2110 F47) 12,000

19\. Total intragovernmental \_\_\_\_\_[0 0]{.underline}

20\. Accounts Payable (2110 N) 12,000

27\. Total liabilities [12,000 12,000]{.underline}

Net Position:

29\. Unexpended Appropriations (3100E) 38,000 0

30\. Cumulative results of operations (3310E) 12,000 0

31\. Total net position [50,000 0]{.underline}

8\. Total Liabilities and Net Position 62,000 12,000

Reporting Entity

**CONSOLIDATED STATEMENT OF NET COST**

For the year ended September 30, 20xx

**TREASURY GSA**

Program Costs

Program A

Intra-Governmental Gross Costs

1\. Intragovernmental (6100) 0

2\. Less Intra-Governmental Earned Revenues (5100 F20) [0]{.underline}
([12,000)]{.underline}

3\. Intra-Governmental Net Costs (calc) 0 (12,000)

Gross Costs with the Public

4\. With the Public (6500 N) 12,000

5\. Less: Earned Revenues [0]{.underline} [0]{.underline}

6\. Net Costs with the Public 0 12,000

7\. Total Net Costs (calc) 0 0

8\. Costs Not Assigned to Programs

9\. Less: Earned Revenues Not Attributed to Programs

10\. Net Cost of Operations 0 0

##### 

##### Reporting Entity

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

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

**TREASURY GSA**

Cumulative Results Unexpended Cumulative Results Unexpended

[Of Operations Appropriations of Operations Appropriations]{.underline}

1\. Beginning Balances (3100B, 3310B) 0 0 0 0

2\. Prior period adjustments

3\. Beginning balances, as adjusted 0 0 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101) 50,000

7\. Appropriations used (5700) (3107) 12,000 (12,000)

8\. Non-exchange revenue

16\. Total Financing Sources 12,000 38,000 0

17\. Net Cost of Operations 0 0 0

18\. Ending Balances (3100E) 12,000 38,000

Reporting Entity

**COMBINED STATEMENT OF BUDGETARY RESOURCES**

For the year ended, September 30, 20xx

**TREASURY** **GSA**

> Non-Budgetary Non-Budgetary

[Budgetary Financing Accts Budgetary Financing Accts]{.underline}

Budgetary Resources:

1\. Budget authority

1a. Appropriations received (4119E) 50,000

3\. Spending authority from offsetting collections

3a. Earned

1\. Collected

2\. Receivable from Federal sources (4251 E) 12,000

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

7\. Total Budgetary Resources 50,000 12,000

Status of Budgetary Resources:

8\. Obligations Incurred

8a. Direct (4901E) 12,000

8b. Reimbursable (4901E) [12,000]{.underline}

8c. Subtotal 12,000 12,000

9\. Unobligated balance:

9a. Apportioned (4610E) 38,000

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

11\. Total Status of Budgetary Resources 50,000 12,000

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

13\. Obligated balance transferred, net

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

14a. Accounts receivable

14b. Unfilled customer orders from Federal sources

14c. Undelivered Orders

14d. Accounts Payable

15.Outlays:

15a.Disbursements (4902E) 0 0

15b.Collections (4252E) [0]{.underline}

15c. Subtotal 0 0

16\. Less: Offsetting receipts [0 0]{.underline}

17\. Net Outlays 0 0

Reporting Entity

**CONSOLIDATED STATEMENT OF FINANCING**

For the year ended, September 30, 20xx

**TREASURY** **GSA**

*Resources Used to Finance Activities:*

Budgetary Resources Obligated

1\. Obligations incurred (4901E) 12,000 12,000

2\. Less: Spending authority from offsetting collections and recoveries
(4251E) [12,000]{.underline}

3\. Obligations net of offsetting collections and recoveries 12,000 0

4\. Less: Offsetting receipts [\_]{.underline}

5\. Net obligations 12,000 0

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

11\. *Total resources used to finance activities 12,000 0*

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

15\. Resources that finance the acquisition of assets or

liquidation of liabilities (8802) 12,000

16\. Other resources or adjustments to net obligated resources that do
not

affect net cost of operations \_\_\_\_\_\_[0 0]{.underline}

17\. *Total resources used to finance items not part of the net cost of
operations [12,000 0]{.underline}*

18\. *Total resources used to finance the net cost of operations 0 0*

*\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_*

30\. *Net Cost of Operations* 0 0