This scenario illustrates the cancellation, reinstatement and payment of
an account payable. The scenario begins with a new program that is
funded with an annual year appropriation in the year XX00. At the end of
year XX00, the appropriation expires and the account payable remains on
the books of the account. In years XX01 -- XX05, this payable continues
to remain on the books of the account. At the close of year XX05, the
expired account is canceled and the payable is reinstated. In year XX06,
the program receives an annual appropriation. Also, in year XX06, an
outlay is made to clear the outstanding year XX00 account payable.

*\"Legitimately incurred obligations that have not been disbursed (i.e.
paid) at the time a TAFS is canceled cannot be disbursed from the
canceled obligated or unobligated balances of the canceled TAFS. After a
TAFS is canceled, any obligations or adjustments to obligations that
would have been properly chargeable to that TAFS may be disbursed from
an unexpired TAFS that is available for obligation for the same purpose
as the closed TAFS....\" OMB Circular No. A-11, Section 130.14, dated
July 2007. (See cite for specific provisions)*

Proposed USSGL account would be effective for Fiscal Year 2009:

**Proposed Account Title**: Adjustment to Total Resources -- Disposition
of Canceled Payables

**Proposed Account Number**: 4208

**Proposed Normal Balance**: Credit

**Proposed Definition**: The amount of an adjustment to a canceled
payable in a canceled Treasury Appropriation Fund Symbol (for example,
an adjustment is to pay for a canceled payable).

This scenario uses the Revised August 2007 TFM (TFM release S2-07-02
Part 2).

The following USSGL accounts are used in this scenario:

  --------------------------- ------------------------------------------------------------
  **Account Number**          **Account Name**

                              

  [Budgetary]{.underline}     

  4119                        Other Appropriation Realized

  4201                        Total Actual Resources - Collected

  **4208**                    **Adjustment to Total Resources -- Disposition of Canceled
                              Payables**

  4450                        Unapportioned Authority

  4510                        Apportionments

  4610                        Allotments - Realized Resources

  4801                        Undelivered Orders -- Obligations, Unpaid

  4901                        Delivered Orders -- Obligations, Unpaid

  4902                        Delivered Orders -- Obligations, Paid

  4971                        Downward Adjustments of Prior-Year Unpaid Delivered Orders
                              -- Obligations, Recoveries

                              

  [Proprietary]{.underline}   

  1010                        Fund Balance With Treasury

  2110                        Accounts Payable

  2960                        Accounts Payable from Canceled Appropriation

  3100                        Unexpended Appropriation - Cumulative

  3101                        Unexpended Appropriations -- Appropriations Received

  3106                        Unexpended Appropriations - Adjustments

  3107                        Unexpended Appropriations -- Used

  3310                        Cumulative Results of Operations

  5700                        Expended Appropriations

  6100                        Operating Expenses/Program Costs

                              
  --------------------------- ------------------------------------------------------------

1\. To record a current year appropriation, warrant, apportionment and
allotment. Section III TCs -- A104, A116, A120.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| **[BUDGETARY]{.underline}**       |                                  |
|                                   |                                  |
| 4119 Other Appropriations         |                                  |
| Realized 8,000                    |                                  |
|                                   |                                  |
| 4450 Unapportioned Authority      |                                  |
| 8,000                             |                                  |
|                                   |                                  |
| 4450 Unapportioned Authority      |                                  |
| 8,000                             |                                  |
|                                   |                                  |
| 4510 Apportionments 8,000         |                                  |
|                                   |                                  |
| 4510 Apportionments 8,000         |                                  |
|                                   |                                  |
| 4610 Allotments -- Realized       |                                  |
| Resources 8,000                   |                                  |
|                                   |                                  |
| ### [PROPRIETARY]{.underline}     |                                  |
|                                   |                                  |
| 1010 Fund Balance with Treasury   |                                  |
| 8,000                             |                                  |
|                                   |                                  |
| 3101 Unexpended Appropriations -- |                                  |
| Appropriations                    |                                  |
|                                   |                                  |
| Received 8,000                    |                                  |
+-----------------------------------+----------------------------------+

2\. To record current year undelivered orders unpaid. Section III TC --
B306.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4610 Allotments -- Realized       |                                  |
| Resources 8,000                   |                                  |
|                                   |                                  |
| 4801 Undelivered Orders --        |                                  |
| Obligations, Unpaid 8,000         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

3\. To record the delivery of goods and services and record a payable.
Section III TCs -- B402.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4801 Undelivered Orders --        |                                  |
| Obligations, Unpaid 8,000         |                                  |
|                                   |                                  |
| 4901 Delivered Orders --          |                                  |
| Obligations, Unpaid 8,000         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 6100 Operating Expenses/Program   |                                  |
| Costs 8,000                       |                                  |
|                                   |                                  |
| 2110 Accounts Payable 8,000       |                                  |
|                                   |                                  |
| 3107 Unexpended Appropriations -  |                                  |
| Used 8,000                        |                                  |
|                                   |                                  |
| 5700 Expended Appropriations      |                                  |
| 8,000                             |                                  |
+-----------------------------------+----------------------------------+

4\. To record the partial payment of the account payable on a confirmed
disbursement schedule. Section III TC-- B110.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4901 Delivered Orders --          |                                  |
| Obligations, Unpaid 7,930         |                                  |
|                                   |                                  |
| 4902 Delivered Orders --          |                                  |
| Obligations, Paid 7,930           |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 2110 Accounts Payable 7,930       |                                  |
|                                   |                                  |
| 1010 Fund Balance With Treasury   |                                  |
| 7,930                             |                                  |
+-----------------------------------+----------------------------------+

**CURRENT APPROPRIATION YEAR -- NEW PROGRAM**

**PRECLOSING TRIAL BALANCE**

**YEAR XX00**

+---------------------+-----+-----+---------------------+-----+-----+
| # **YEAR XX00**     | #   | #   | #                   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | **8 | **  | ##                  |     |     |
|                     | ,00 | 0** |                     |     |     |
| 4119 Other          | 0** |     |                     |     |     |
| Appropriations      |     | **  |                     |     |     |
| Realized            | *   | 0** |                     |     |     |
|                     | *[0 |     |                     |     |     |
| 4450 Unapportioned  | ]{. | **  |                     |     |     |
| Authority           | und | 0** |                     |     |     |
|                     | erl |     |                     |     |     |
| 4510 Apportionments | ine | **  |                     |     |     |
|                     | }** | 0** |                     |     |     |
| 4610 Allotments --  |     |     |                     |     |     |
| Realized Resources  | **8 | **7 |                     |     |     |
|                     | ,00 | 0** |                     |     |     |
| 4801 Undelivered    | 0** |     |                     |     |     |
| Orders --           |     | **  |                     |     |     |
| Obligations, Unpaid | **7 | [7, |                     |     |     |
|                     | 0** | 930 |                     |     |     |
| 4901 Delivered      |     | ]{. |                     |     |     |
| Orders --           | **8 | und |                     |     |     |
| Obligations, Unpaid | ,00 | erl |                     |     |     |
|                     | 0** | ine |                     |     |     |
| 4902 Delivered      |     | }** |                     |     |     |
| Orders --           | **  |     |                     |     |     |
| Obligations, Paid   | [8, | **8 |                     |     |     |
|                     | 000 | ,00 |                     |     |     |
| ## TOTALS           | ]{. | 0** |                     |     |     |
|                     | und |     |                     |     |     |
| ######              | erl | **7 |                     |     |     |
|                     | ine | 0** |                     |     |     |
| ###### PROPRIETARY  | }** |     |                     |     |     |
|                     |     | **8 |                     |     |     |
| 1010 Fund Balance   | *   | ,00 |                     |     |     |
| With Treasury       | *16 | 0** |                     |     |     |
|                     | ,07 |     |                     |     |     |
| 2110 Accounts       | 0** | **8 |                     |     |     |
| Payable             |     | ,00 |                     |     |     |
|                     |     | 0** |                     |     |     |
| 3101 Unexpended     |     |     |                     |     |     |
| Appropriations --   |     | *   |                     |     |     |
| Appropriations      |     | *[0 |                     |     |     |
| Received            |     | ]{. |                     |     |     |
|                     |     | und |                     |     |     |
| 3107 Unexpended     |     | erl |                     |     |     |
| Appropriations -    |     | ine |                     |     |     |
| Used                |     | }** |                     |     |     |
|                     |     |     |                     |     |     |
| 5700 Expended       |     | *   |                     |     |     |
| Appropriations      |     | *16 |                     |     |     |
|                     |     | ,07 |                     |     |     |
| 6100 Operating      |     | 0** |                     |     |     |
| Expenses/Program    |     |     |                     |     |     |
| Costs               |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| **TOTALS**          |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

###### C1. To record the closing of actual net funded resources. Section III TC -- F302.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 8,000                   |                                  |
|                                   |                                  |
| 4119 Other Appropriations         |                                  |
| Realized 8,000                    |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

###### 

###### 

###### C2. To record the closing Expended Authority Paid. Section III TC -- F314.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4902 Delivered Orders --          |                                  |
| Obligations, Paid 7,930           |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 7,930                   |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

C3. To record the closing of revenue, expense and other financing
sources to cumulative results of operations.

Section III TC -- F328.

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 5700 Expended Appropriations      |                                  |
| 8,000                             |                                  |
|                                   |                                  |
| 3310 Cumulative Results of        |                                  |
| Operations 8,000                  |                                  |
|                                   |                                  |
| 3310 Cumulative Results of        |                                  |
| Operations 8,000                  |                                  |
|                                   |                                  |
| 6100 Operating Expenses/Program   |                                  |
| Costs 8,000                       |                                  |
+-----------------------------------+----------------------------------+

C4. To record closing of fiscal-year activity to unexpended
appropriations. Section III TC -- F342

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 3101 Unexpended Appropriations -- |                                  |
| Appropriations                    |                                  |
|                                   |                                  |
| Received 8,000                    |                                  |
|                                   |                                  |
| 3100 Unexpended Appropriations -- |                                  |
| Cumulative 8,000                  |                                  |
|                                   |                                  |
| 3100 Unexpended Appropriations -  |                                  |
| Cumulative 8,000                  |                                  |
|                                   |                                  |
| 3107 Unexpended Appropriations -  |                                  |
| Used 8,000                        |                                  |
+-----------------------------------+----------------------------------+

CURRENT APPROPRIATION YEAR -- NEW PROGRAM

**POST-CLOSING TRIAL BALANCE**

**YEAR XX00**

+---------------------+-----+-----+---------------------+-----+-----+
| # **YEAR XX00**     | #   | #   | #                   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | **7 | **  | ##                  |     |     |
|                     | 0** | [70 |                     |     |     |
| 4201 Total Actual   |     | ]{. |                     |     |     |
| Resources-Collected | **  | und |                     |     |     |
|                     | 0** | erl |                     |     |     |
| 4901 Delivered      |     | ine |                     |     |     |
| Orders --           | **7 | }** |                     |     |     |
| Obligations, Unpaid | 0** |     |                     |     |     |
|                     |     | **7 |                     |     |     |
| ## TOTALS           | **7 | 0** |                     |     |     |
|                     | 0** |     |                     |     |     |
| ###### PROPRIETARY  |     | **  |                     |     |     |
|                     | *   | 0** |                     |     |     |
| 1010 Fund Balance   | *[0 |     |                     |     |     |
| with Treasury       | ]{. | **  |                     |     |     |
|                     | und | [70 |                     |     |     |
| 2110 Accounts       | erl | ]{. |                     |     |     |
| Payable             | ine | und |                     |     |     |
|                     | }** | erl |                     |     |     |
| TOTALS              |     | ine |                     |     |     |
|                     | **7 | }** |                     |     |     |
|                     | 0** |     |                     |     |     |
|                     |     | **7 |                     |     |     |
|                     |     | 0** |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

The appropriation has expired as of October 1, XX01.

**SF133 Report on Budget Execution and Budgetary Resources -- Year
XX00**

  ------------- --------------- --------------------------------------------------- -----------
  **BUDGETARY                                                                       
  RESOURCES**                                                                       

  3\. Budget                                                                        
  authority:                                                                        

                A.                                                                  
                Appropriation                                                       

                                3A1. Actual (4119E)                                 8,000

  7\. Total                                                                         8,000
  budgetary                                                                         
  resources                                                                         

  **status of                                                                       
  budgetary                                                                         
  resources**                                                                       

  8\.                                                                               0
  Obligations                                                                       
  incurred:                                                                         

                A. Direct                                                           

                                8A1 Category A (4901E, 4902E)                       8,000

  11\. Total                                                                        8,000
  status of                                                                         
  budgetary                                                                         
  resources                                                                         

  **change in                                                                       
  obligated                                                                         
  balances**                                                                        

  13\.                                                                              8,000
  Obligations                                                                       
  incurred (+)                                                                      
  (4901E,                                                                           
  4902E)                                                                            

  14\. Gross                                                                        (7,930)
  outlays (-)                                                                       
  (4902E)                                                                           

  18\.                                                                              
  Obligated                                                                         
  balance, net                                                                      
  end of year:                                                                      

                18A. Unpaid                                                         70
                obligations (+)                                                     
                (4901E)                                                             

  **net                                                                             
  outlays**                                                                         

  19\. Net                                                                          
  outlays:                                                                          

                19A. Gross                                                          7,930
                outlays (+)                                                         
                (4902E)                                                             

                                                                                    
  ------------- --------------- --------------------------------------------------- -----------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds - Year XX00**

  ----------------------------------------------------------- -----------
  Column 5. Postclosing Unexpended Balance -- Treasury        70
  Supplied (1010E)                                            

  Column 10. Accounts Payable and Other Liabilities (4901E)   70

  Column 11. Unobligated Balance                              0
  ----------------------------------------------------------- -----------

**Budget Program and Financing (P&F) Schedule -- Year XX00**

  ------------------------------------------------------------ -----------
  **OBLIGATIONS BY PROGRAM ACTIVITY**                          

  1000 Total New Obligations (+) (4901E, 4902E)                8,000

                                                               

  **NEW BUDGET AUTHORITY (GROSS), DETAIL**                     

  4000 Appropriations (4119E)                                  **8,000**

  2440 Unobligated balance carried forward, end of year        0

                                                               

  **change in obligated balances**                             

  7320 Total Outlays (gross) (-) (4902E)                       \(70\)

  7440 Change in uncollected customer payments from Federal    7,930
  sources (unexpired) (4901E)                                  

  []{.mark}                                                    

  **OUTLAYS (GROSS), DETAIL**                                  

  8690 Outlays from new discretionary authority (4902E)        7,930

  8700 Total outlays (gross) (calc 8690..8698)                 7,930

  []{.mark}                                                    

  **net budget authority and outlays**                         

  8900 Budget authority (net) (+) (sum 2200 -- (8800..8845),   0
  8895, 8896)                                                  

  9000 Outlays (net) (+) (sum (8690..8698) -- (8840..8845))    7,930

  9502 Unpaid obligations, end of year (4901E)                 70

                                                               
  ------------------------------------------------------------ -----------

**OMB Form & Content Statements -- Year X**

**Balance Sheet -- Year X**

  ------------------- ---------------- --------------------------------------------------- -----------
  Assets                                                                                   

  Intragovernmental                                                                        

                      1\. Fund Balance                                                     70
                      With Treasury                                                        
                      (1010E)                                                              

  15\. Total Assets                                                                        70

                                                                                           

  Liabilities                                                                              

  Intragovernmental                                                                        

                      17\. Accounts                                                        70
                      Payable (2110E)                                                      

  28\. Total                                                                               70
  Liabilities                                                                              

                                                                                           

  Net position:                                                                            

                      31\. Unexpended                                                      0
                      appropriations                                                       
                      -- other funds                                                       
                      (3101E, 3107E)                                                       

  35\. Total                                                                               70
  liabilities and net                                                                      
  position                                                                                 

                                                                                           
  ------------------- ---------------- --------------------------------------------------- -----------

**Net Cost -- Year X**

  ------------ ------------------------------------------------------- -----------
  Program                                                              
  Costs:                                                               

               1\. Gross Costs (6100E)                                 8,000

               3\. Net Program Costs                                   8,000

  6\. Net                                                              8,000
  costs of                                                             
  operations                                                           

                                                                       
  ------------ ------------------------------------------------------- -----------

Changes in Net Position -- Year X

  ----------------- ----------------------------------- --------------- ---------------
                                                        Earmarked Funds All Other Funds

  Cumulative                                                            
  Results of                                                            
  Operations:                                                           

                    Budgetary Financing Sources:                        

                    5\. Appropriations Used (5700E)                     8,000

  14\. Total                                                            8,000
  Financing Sources                                                     

  15\. Net Cost of                                                      8,000
  Operations                                                            

  16\. Net Change                                                       0
  (calc. 14-15)                                                         

  17\. Cumulative                                                       0
  Results of                                                            
  Operations (calc.                                                     
  3+16)                                                                 

                                                                        

  Unexpended                                                            
  Appropriations:                                                       

                    21 Appropriations Received (3101E)                  (8,000)

                    24\. Appropriations Used (3107E)                    8,000

                                                                        

  25\. Total                                                            0
  Budgetary                                                             
  Financing Sources                                                     
  (calc. 21+24)                                                         

  26\. Total                                                            0
  Unexpended                                                            
  Appropriations                                                        
  (calc. 20+25)                                                         

                                                                        

  27\. Net Position                                                     0
  (calc. 17+26)                                                         

                                                                        
  ----------------- ----------------------------------- --------------- ---------------

For the succeeding five years, the payable remains outstanding.

EXPIRED YEARS 1-4

**POST-CLOSING TRIAL BALANCE**

**[YEARS *XX01 -- XX04*]{.underline}**

+---------------------+----+---+-----+---------------------+-----+-----+
| # **YEAR XX00**     | #  | # |     | #                   | #   | #   |
|                     | ** |   |     |                     | **D | **C |
|                     | DR | * |     |                     | R** | R** |
|                     | ** | * |     |                     |     |     |
|                     |    | C |     |                     |     |     |
|                     |    | R |     |                     |     |     |
|                     |    | * |     |                     |     |     |
|                     |    | * |     |                     |     |     |
+---------------------+----+---+-----+---------------------+-----+-----+
| **BUDGETARY**       | ** |   | **  | ##                  |     |     |
|                     | 70 |   | [70 |                     |     |     |
| 4201 Total Actual   | ** |   | ]{. |                     |     |     |
| Resources-Collected |    |   | und |                     |     |     |
|                     | *  |   | erl |                     |     |     |
| 4901 Expended       | *[ |   | ine |                     |     |     |
| Authority - Unpaid  | 0] |   | }** |                     |     |     |
|                     | {. |   |     |                     |     |     |
| ## TOTALS           | un |   | **7 |                     |     |     |
|                     | de |   | 0** |                     |     |     |
| ###### PROPRIETARY  | rl |   |     |                     |     |     |
|                     | in |   | **  |                     |     |     |
| 1010 Fund Balance   | e} |   | 0** |                     |     |     |
| with Treasury       | ** |   |     |                     |     |     |
|                     |    |   | **  |                     |     |     |
| 2110 Accts Payable  | ** |   | [70 |                     |     |     |
|                     | 70 |   | ]{. |                     |     |     |
| TOTALS              | ** |   | und |                     |     |     |
|                     |    |   | erl |                     |     |     |
|                     | ** |   | ine |                     |     |     |
|                     | 70 |   | }** |                     |     |     |
|                     | ** |   |     |                     |     |     |
|                     |    |   | **7 |                     |     |     |
|                     | *  |   | 0** |                     |     |     |
|                     | *[ |   |     |                     |     |     |
|                     | 0] |   |     |                     |     |     |
|                     | {. |   |     |                     |     |     |
|                     | un |   |     |                     |     |     |
|                     | de |   |     |                     |     |     |
|                     | rl |   |     |                     |     |     |
|                     | in |   |     |                     |     |     |
|                     | e} |   |     |                     |     |     |
|                     | ** |   |     |                     |     |     |
|                     |    |   |     |                     |     |     |
|                     | ** |   |     |                     |     |     |
|                     | 70 |   |     |                     |     |     |
|                     | ** |   |     |                     |     |     |
+---------------------+----+---+-----+---------------------+-----+-----+

CANCELING YEAR

**BEGINNING TRIAL BALANCE**

**[YEAR *XX05*]{.underline}**

+---------------------+-----+-----+---------------------+-----+-----+
| # **YEAR XX05**     | #   | #   | #                   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | **7 | **  | ##                  |     |     |
|                     | 0** | [70 |                     |     |     |
| 4201 Total Actual   |     | ]{. |                     |     |     |
| Resources-Collected | *   | und |                     |     |     |
|                     | *[0 | erl |                     |     |     |
| 4901 Expended       | ]{. | ine |                     |     |     |
| Authority - Unpaid  | und | }** |                     |     |     |
|                     | erl |     |                     |     |     |
| ## TOTALS           | ine | **7 |                     |     |     |
|                     | }** | 0** |                     |     |     |
| ###### PROPRIETARY  |     |     |                     |     |     |
|                     | **7 | **  |                     |     |     |
| 1010 Fund Balance   | 0** | [70 |                     |     |     |
| with Treasury       |     | ]{. |                     |     |     |
|                     | **7 | und |                     |     |     |
| 2110 Accts Payable  | 0** | erl |                     |     |     |
|                     |     | ine |                     |     |     |
| TOTALS              | *   | }** |                     |     |     |
|                     | *[0 |     |                     |     |     |
|                     | ]{. | **7 |                     |     |     |
|                     | und | 0** |                     |     |     |
|                     | erl |     |                     |     |     |
|                     | ine |     |                     |     |     |
|                     | }** |     |                     |     |     |
|                     |     |     |                     |     |     |
|                     | **7 |     |                     |     |     |
|                     | 0** |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

The budget authority in the account is canceled in the fifth year and
the funds are withdrawn, however, the payable is reinstated in the
canceled account. The following entries illustrate the necessary
transactions. **Remember, the payable was recorded and the expense
associated with the payable was recognized in the year the appropriation
was current -- YEAR XX00**.

**YEAR XX05** - No other entries occur during the fifth year after the
availability of the appropriation/budget authority expired. Note that
the following entries, A1a and A1b, are considered adjusting entries.

A1**.** To record the cancellation of a valid obligation and account
payable in \"canceling appropriation,\" to reinstate "canceled payable"
in canceled account, and to withdraw fund balance. Note that although
the budget authority for this appropriation is being canceled the
government is obligated to pay this account upon receipt of a valid
bill. Therefore, record the associated accounting event A1b.to
reestablish the \"canceled account payable\" concurrently with this
event .

A1a. To record the cancellation of a valid obligation & Accounts Payable
in the "canceling appropriation." Section III TCs -- F128 & B134R.

+-----------------------------------+----------------------------------+
| ##### **CANCELING ACCOUNT**       | #####                            |
+-----------------------------------+----------------------------------+
| **[BUDGETARY]{.underline}**       |                                  |
|                                   |                                  |
| 4971 Downward Adjust of           |                                  |
| Prior-Year Unpaid Delivered       |                                  |
|                                   |                                  |
| Orders -- Obligations, Recoveries |                                  |
| 70                                |                                  |
|                                   |                                  |
| 4650 Allotments - Expired         |                                  |
| Authority 70                      |                                  |
|                                   |                                  |
| ### [PROPRIETARY]{.underline}     |                                  |
|                                   |                                  |
| 2110 Accounts Payable 70          |                                  |
|                                   |                                  |
| 6100 Operating Expenses 70        |                                  |
|                                   |                                  |
| 5700 Expended Appropriations 70   |                                  |
|                                   |                                  |
| 3107 Unexpended Appropriations -- |                                  |
| Used 70                           |                                  |
+-----------------------------------+----------------------------------+

A1b. To reinstate \"canceled payable\" in canceled account. OMB A-11
requires agencies to maintain proper general ledger control for
obligations to prevent both overpayment and over-obligation related to
canceled appropriations. Note that \"Antideficiency provisions continue
to apply to canceled TAFSs.\" OMB A-11, Section 130.14. Section III TC
-- F130.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **UNEXPIRED ACCOUNT**      |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 6800 Future Funded Expenses 70    |                                  |
|                                   |                                  |
| 2960 Accounts Payable From        |                                  |
| Canceled Appropriation 70         |                                  |
+-----------------------------------+----------------------------------+

A1c. To record the cancellation of expired authority and withdraw funds
via FMS 2108: Yearend Closing Statement (no warrant). Section III TC --
F120.

+-----------------------------------+----------------------------------+
| ##### **CANCELING ACCOUNT**       | ##### **UNEXPIRED ACCOUNT**      |
+-----------------------------------+----------------------------------+
| **[BUDGETARY]{.underline}**       |                                  |
|                                   |                                  |
| 4650 Allotments - Expired         |                                  |
| Authority 70                      |                                  |
|                                   |                                  |
| 4350 Canceled Authority 70        |                                  |
|                                   |                                  |
| ### [PROPRIETARY]{.underline}     |                                  |
|                                   |                                  |
| 3106 Unexpended Appropriations -  |                                  |
| Adjustments 70                    |                                  |
|                                   |                                  |
| 1010 Fund Balance With Treasury   |                                  |
| 70                                |                                  |
+-----------------------------------+----------------------------------+

**CANCELING YEAR**

**PRECLOSING TRIAL BALANCE**

**YEAR *XX05***

+---------------------+-----+-----+---------------------+-----+-----+
| # **                | #   | #   | #                   | #   | #   |
| CANCELING ACCOUNT** | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | **7 | **7 | ##                  |     |     |
|                     | 0** | 0** |                     |     |     |
| 4201 Total Actual   |     |     |                     |     |     |
| Resources-Collected | **  | **  |                     |     |     |
|                     | [70 | 0** |                     |     |     |
| 4350 Canceled       | ]{. |     |                     |     |     |
| Authority           | und | **7 |                     |     |     |
|                     | erl | 0** |                     |     |     |
| 4650 Allotments --  | ine |     |                     |     |     |
| Expired Authority   | }** | **  |                     |     |     |
|                     |     | 0** |                     |     |     |
| 4901 Delivered      | *   |     |                     |     |     |
| Orders --           | *14 | *   |                     |     |     |
| Obligations, Unpaid | 0** | *[0 |                     |     |     |
|                     |     | ]{. |                     |     |     |
| 4971 Down Adjusts   | **  | und |                     |     |     |
| of Prior-Year       | 0** | erl |                     |     |     |
| Unpaid Delivered    |     | ine |                     |     |     |
| Orders --           | **7 | }** |                     |     |     |
| Obligations,        | 0** |     |                     |     |     |
| Recoveries          |     | *   |                     |     |     |
|                     | **7 | *14 |                     |     |     |
| ## TOTALS           | 0** | 0** |                     |     |     |
|                     |     |     |                     |     |     |
| ######              | **  | **  |                     |     |     |
|                     | [70 | 0** |                     |     |     |
| ### PROPRIETARY     | ]{. |     |                     |     |     |
|                     | und | **7 |                     |     |     |
| ### 1010 Fund Ba    | erl | 0** |                     |     |     |
| lance With Treasury | ine |     |                     |     |     |
|                     | }** | **7 |                     |     |     |
| 2110 Accounts       |     | 0** |                     |     |     |
| Payable             | *   |     |                     |     |     |
|                     | *21 | **7 |                     |     |     |
| ### 2960 Account    | 0** | 0** |                     |     |     |
| s Payable from Canc |     |     |                     |     |     |
| eled Appropriations |     | *   |                     |     |     |
|                     |     | *[0 |                     |     |     |
| 3106 Unexpended     |     | ]{. |                     |     |     |
| Appropriations --   |     | und |                     |     |     |
| Adjustments         |     | erl |                     |     |     |
|                     |     | ine |                     |     |     |
| 3107 Unexpended     |     | }** |                     |     |     |
| Appropriations -    |     |     |                     |     |     |
| Used                |     | *   |                     |     |     |
|                     |     | *21 |                     |     |     |
| 5700 Expended       |     | 0** |                     |     |     |
| Appropriations      |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 6100 Operating      |     |     |                     |     |     |
| Expenses/Program    |     |     |                     |     |     |
| Costs               |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 6800 Future Funded  |     |     |                     |     |     |
| Expenses            |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| **TOTALS**          |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

###### C1. To record the closing of downward adjustments to delivered orders -- obligations, unpaid. Section III -- F325.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| 4901 Delivered Orders --          |                                  |
| Obligations, Unpaid 70            |                                  |
|                                   |                                  |
| 4971 Downward Adjustments of      |                                  |
| Prior -- Year Unpaid              |                                  |
|                                   |                                  |
| Delivered Orders -- Obligations,  |                                  |
| Recoveries 70                     |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| No entry.                         |                                  |
+-----------------------------------+----------------------------------+

C2. To record closing of fiscal-year activity to unexpended
appropriations. Section III TC -- F342

+-----------------------------------+----------------------------------+
| ##### **YEAR XX00**               | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 3100 Unexpended Appropriations -- |                                  |
| Cumulative 70                     |                                  |
|                                   |                                  |
| 3106 Unexpended Appropriations -  |                                  |
| Adjustments 70                    |                                  |
|                                   |                                  |
| 3107 Unexpended Appropriations -- |                                  |
| Used 70                           |                                  |
|                                   |                                  |
| 3100 Unexpended Appropriations -- |                                  |
| Cumulative 70                     |                                  |
+-----------------------------------+----------------------------------+

C3. To record the closing of revenue, expense and other financing
sources to cumulative results of operations.

Section III -- F336.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | #####                            |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    |                                  |
|                                   |                                  |
| No entry.                         |                                  |
|                                   |                                  |
| #### PROPRIETARY                  |                                  |
|                                   |                                  |
| 3310 Cumulative Results of        |                                  |
| Operations 140                    |                                  |
|                                   |                                  |
| 5700 Expended Appropriations 70   |                                  |
|                                   |                                  |
| 6800 Future Funded Expenses 70    |                                  |
|                                   |                                  |
| 6100 Operating Expenses/Program   |                                  |
| Costs 70                          |                                  |
|                                   |                                  |
| 3310 Cumulative Results of        |                                  |
| Operations 70                     |                                  |
+-----------------------------------+----------------------------------+

CANCELING YEAR

**POST-CLOSING TRIAL BALANCE**

**YEAR *XX05***

+---------------------+-----+-----+---------------------+-----+-----+
| # **                | #   | #   | #                   | #   | #   |
| CANCELING ACCOUNT** | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | **7 | **  | ##                  |     |     |
|                     | 0** | [70 |                     |     |     |
| 4201 Total Actual   |     | ]{. |                     |     |     |
| Resources-Collected | *   | und |                     |     |     |
|                     | *[0 | erl |                     |     |     |
| 4350 Canceled       | ]{. | ine |                     |     |     |
| Authority           | und | }** |                     |     |     |
|                     | erl |     |                     |     |     |
| ## TOTALS           | ine | **7 |                     |     |     |
|                     | }** | 0** |                     |     |     |
| ###### PROPRIETARY  |     |     |                     |     |     |
|                     | **7 | **7 |                     |     |     |
| ### 2960 Account    | 0** | 0** |                     |     |     |
| s Payable from Canc |     |     |                     |     |     |
| eled Appropriations | **  | *   |                     |     |     |
|                     | [70 | *[0 |                     |     |     |
| 3310 Cumulative     | ]{. | ]{. |                     |     |     |
| Results of          | und | und |                     |     |     |
| Operations          | erl | erl |                     |     |     |
|                     | ine | ine |                     |     |     |
| TOTALS              | }** | }** |                     |     |     |
|                     |     |     |                     |     |     |
|                     | **7 | **7 |                     |     |     |
|                     | 0** | 0** |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

#########  

SF133 Report on Budget Execution and Budgetary Resources -- Year XX00

  ----------------- -------------- --------------------------------------------------- ---------------
  **BUDGETARY                                                                          
  RESOURCES**                                                                          

  1.Unobligated                                                                        
  balance, start of                                                                    
  the year:                                                                            

                    1A. Brought                                                        0
                    forward,                                                           
                    October 1                                                          
                    (4201B, 4901B)                                                     

  2\. Recoveries of                                                                    
  prior year unpaid                                                                    
  obligations                                                                          

                    2A. Actual                                                         \(70\)
                    (4971E)                                                            

  6\. Permanently                                                                      
  not available                                                                        

                    6A                                                                 70
                    Cancellation                                                       
                    of expired and                                                     
                    no-year                                                            
                    accounts                                                           
                    (4350E)                                                            

  7\. Total                                                                            0
  budgetary                                                                            
  resources                                                                            

  **status of                                                                          
  budgetary                                                                            
  resources**                                                                          

  8\. Obligations                                                                      0
  incurred:                                                                            

                    8A. Direct                                                         

                                   8A1. Category A (4901 B&E)                          0

  11\. Total status                                                                    0
  of budgetary                                                                         
  resources                                                                            

  **change in                                                                          
  obligated                                                                            
  balances**                                                                           

  12\. Obligated                                                                       
  balance, net,                                                                        
  start of year:                                                                       

                    12A. Unpaid                                                        
                    obligations,                                                       
                    start of year:                                                     

                                   12A1. Unpaid obligations, brought forward, October  70
                                   1 (4901B)                                           

  13\. Obligations                                                                     0
  incurred (+)                                                                         
  (4901B&E)                                                                            

  [16. Recoveries                                                                      [(70)]{.mark}
  of prior-year                                                                        
  unpaid                                                                               
  obligations,                                                                         
  actual (-)                                                                           
  (4971E)]{.mark}                                                                      

  18\. Obligated                                                                       
  balance, net end                                                                     
  of year:                                                                             

                    18A. Unpaid                                                        0
                    obligations                                                        
                    (+) (4901E,                                                        
                    4971E)                                                             

  **net outlays**                                                                      

                                                                                       
  ----------------- -------------- --------------------------------------------------- ---------------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds - Year XX00**

  ----------------------------------------------------------- -----------
  Column 2. Preclosing Unexpended Balance - Treasury Supplied 70

  Column 4. Unobligated and Obligated Balance                 \(70\)
  Withdrawn/Canceled (4350E)                                  

  Column 5. Postclosing Unexpended Balance -- Treasury        0
  Supplied (1010E)                                            
  ----------------------------------------------------------- -----------

**Budget Program and Financing (P&F) Schedule -- Year XX00**

  ------------------------------------------------------------ ----------
  **CHANGE IN OBLIGATED BALANCES**                             

  7240 Obligated balance, start of year (4901B)                70

  7340 Adjustments in expired accounts (net) (4901B&E, 4971E)  70

  7440 Obligated balance, end of year(4901E, 4971E)            0

                                                               

  **net budget authority and outlays**                         

  8900 Budget authority (net) (+) (sum 2200 -- (8800..8845),   0
  8895, 8896)                                                  

  9000 Outlays (net) (+) (sum (8690..8698) -- (8840..8845))    0

  **MEMORANDUM (NON-ADD) ENTRIES**                             

  9502 Unpaid obligations, end of year (4901E, 4971E)          0

                                                               
  ------------------------------------------------------------ ----------

**OMB Form & Content Statements -- Year X**

**Balance Sheet -- Year X**

  ------------------- ---------------- --------------------------------------------------- -----------
  Liabilities                                                                              

  Intragovernmental                                                                        

                      17\. Accounts                                                        70
                      Payable (2960E)                                                      

  28\. Total                                                                               70
  Liabilities                                                                              

                                                                                           

  Net position:                                                                            

                      31\. Unexpended                                                      0
                      appropriations                                                       
                      -- other funds                                                       
                      (3106E, 3107E)                                                       

                      33\. Cumulative                                                      \(70\)
                      Results of                                                           
                      Operations -                                                         
                      Other Funds                                                          
                      (5700E, 6100E,                                                       
                      6800E)                                                               

  35\. Total                                                                               0
  liabilities and net                                                                      
  position                                                                                 

                                                                                           
  ------------------- ---------------- --------------------------------------------------- -----------

**Net Cost -- Year X**

  ------------ ------------------------------------------------------- -----------
  Program                                                              
  Costs:                                                               

               1\. Gross Costs (6100E, 6800E)                          0

               3\. Net Program Costs                                   0

  6\. Net                                                              0
  costs of                                                             
  operations                                                           

                                                                       
  ------------ ------------------------------------------------------- -----------

Changes in Net Position -- Year X

  ----------------- ----------------------------------- --------------- ---------------
                                                        Earmarked Funds All Other Funds

  Cumulative                                                            
  Results of                                                            
  Operations:                                                           

                    Budgetary Financing Sources:                        

                    5\. Appropriations Used (5700E)                     \(70\)

  14\. Total                                                            \(70\)
  Financing Sources                                                     

  15\. Net Cost of                                                      0
  Operations                                                            

  16\. Net Change                                                       \(70\)
  (calc. 14-15)                                                         

  17\. Cumulative                                                       \(70\)
  Results of                                                            
  Operations (calc.                                                     
  3+16)                                                                 

                                                                        

  Unexpended                                                            
  Appropriations:                                                       

                    23\. Other Adjustments                              \(70\)
                    (Rescissions, etc.) (3106E)                         

                    24\. Appropriations Used (3107E)                    70

                                                                        

  25\. Total                                                            0
  Budgetary                                                             
  Financing Sources                                                     
  (calc. 21..24)                                                        

  26\. Total                                                            0
  Unexpended                                                            
  Appropriations                                                        
  (calc. 20+25)                                                         

                                                                        

  27\. Net Position                                                     \(70\)
  (calc. 17+26)                                                         

                                                                        
  ----------------- ----------------------------------- --------------- ---------------

######## 

######## 

######## YEAR XX06

5\. The program receives a new appropriation in year XX06. Record the
current-year appropriation. Section III TCs -- A104, A116, A120.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | 4119 Other Appropriations        |
|                                   | Realized 7,000                   |
| #### PROPRIETARY                  |                                  |
|                                   | 4450 Unapportioned Authority     |
| No entry.                         | 7,000                            |
|                                   |                                  |
|                                   | 4450 Unapportioned Authority     |
|                                   | 7,000                            |
|                                   |                                  |
|                                   | 4510 Apportionments 7,000        |
|                                   |                                  |
|                                   | 4510 Apportionments 7,000        |
|                                   |                                  |
|                                   | 4610 Allotments -- Realized      |
|                                   | Resources 7,000                  |
|                                   |                                  |
|                                   | ### [PROPRIETARY]{.underline}    |
|                                   |                                  |
|                                   | 1010 Fund Balance with Treasury  |
|                                   | 7,000                            |
|                                   |                                  |
|                                   | 3101 Unexpended Appropriations   |
|                                   | -- Appropriations                |
|                                   |                                  |
|                                   | Received 7,000                   |
+-----------------------------------+----------------------------------+

[6**.** The agency prepares to pay the outstanding Year XX00 payable
from the Year XX06 appropriation. Remove the "canceled payable" from
canceled account and re-establish the account payable in the current
year. Zero out canceled authority in canceled account. OMB Circular No.
A-11 (Section 130.14) limits payment of obligations against
closed/canceled accounts from unexpired appropriations to 1% of the
unexpired appropriation. In this example, the 1% limit is reached by
paying this single obligation. Section III --**D145 Revised**, B412, and
B134.]{.mark}

Note: There are proprietary reporting requirements, but no budgetary
reporting requirements for a canceled account. See OMB Circular No. A-11
(Section 130.14) for further details on reporting requirements for a
canceled account.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| [4350 Canceled Authority          | 4610 Allotments -- Realized      |
| 70]{.mark}                        | Resources 70                     |
|                                   |                                  |
| [**4208** **Adjustments to Total  | 4901 Delivered Orders --         |
| Resources -- Disposition          | Obligations, Unpaid 70           |
| **]{.mark}                        |                                  |
|                                   | #### PROPRIETARY                 |
| [**of Canceled Payables**]{.mark} |                                  |
| 70                                | 6100 Operating Expenses/Program  |
|                                   | Costs 70                         |
| #### PROPRIETARY                  |                                  |
|                                   | 2110 Accounts Payable 70         |
| 2960 Accounts Payable from        |                                  |
| Canceled Appropriation 70         | 3107 Unexpended Appropriations   |
|                                   | -- Used 70                       |
| 6800 Future Funded Expenses 70    |                                  |
|                                   | 5700 Expended Appropriations 70  |
+-----------------------------------+----------------------------------+

7\. Pay the invoice for the valid account payable related to the YEAR
XX00 canceled appropriation. Section III -- B110.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | 4901 Delivered Orders --         |
|                                   | Obligations, Unpaid 70           |
| #### PROPRIETARY                  |                                  |
|                                   | 4902 Delivered Orders --         |
| No entry.                         | Obligations, Paid 70             |
|                                   |                                  |
|                                   | #### PROPRIETARY                 |
|                                   |                                  |
|                                   | 2110 Accounts Payable 70         |
|                                   |                                  |
|                                   | 1010 Fund Balance With Treasury  |
|                                   | 70                               |
+-----------------------------------+----------------------------------+

**PRECLOSING TRIAL BALANCE**

**YEAR *XX06***

+---------------------+-----+-----+---------------------+-----+-----+
| # **                | #   | #   | # **CURRENT/        | #   | #   |
| CANCELING ACCOUNT** | **D | **C | UNEXPIRED ACCOUNT** | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       | 70  | 0   | **BUDGETARY**       | 7,  | 0   |
|                     |     |     |                     | 000 |     |
| ## 42               | [0] | **  | 4119 Other          |     | 0   |
| 01 Total Actual Res | {.u | [70 | Appropriations      | [0] |     |
| ources -- Collected | nde | ]{. | Realized            | {.u | 6,  |
|                     | rli | und |                     | nde | 930 |
| ## 4350             | ne} | erl | 4450 Unapportioned  | rli |     |
|  Canceled Authority |     | ine | Authority           | ne} | 0   |
|                     | 70  | }** |                     |     |     |
| ## 4208 Adj         |     |     | 4510 Apportionments | 7,  | [   |
| ustments to Resourc | 0   | 70  |                     | 000 | 70] |
| es -- Disposition o |     |     | 4610 Allotments --  |     | {.u |
| f Canceled Payables | 70  | [   | Realized Resources  | 6,  | nde |
|                     |     | 70] |                     | 930 | rli |
| TOTALS              | [0] | {.u | 4901 Delivered      |     | ne} |
|                     | {.u | nde | Orders --           | 70  |     |
| ## PROPRIETARY      | nde | rli | Obligations, Unpaid |     | 7,  |
|                     | rli | ne} |                     | [   | 000 |
| 2960 Accounts       | ne} |     | 4902 Delivered      | 70] |     |
| Payable from        |     | 70  | Orders --           | {.u | 7,  |
| Canceled            | 70  |     | Obligations, Paid   | nde | 000 |
| Appropriation       |     |     |                     | rli |     |
|                     |     |     | ## TOTALS           | ne} | 70  |
| 3310 Cumulative     |     |     |                     |     |     |
| Results of          |     |     | ###### PROPRIETARY  | 7,  | 0   |
| Operation           |     |     |                     | 070 |     |
|                     |     |     | 1010 Fund Balance   |     | 7,  |
| 6800 Future Funded  |     |     | with Treasury       |     | 070 |
| Expenses            |     |     |                     |     |     |
|                     |     |     | 3101 Unexpended     |     |     |
| TOTALS              |     |     | Appropriations --   |     |     |
|                     |     |     | Appropriations      |     |     |
|                     |     |     | Received            |     |     |
|                     |     |     |                     |     |     |
|                     |     |     | 3107 Unexpended     |     |     |
|                     |     |     | Appropriations -    |     |     |
|                     |     |     | Used                |     |     |
|                     |     |     |                     |     |     |
|                     |     |     | 5700 Expended       |     |     |
|                     |     |     | Appropriations      |     |     |
|                     |     |     |                     |     |     |
|                     |     |     | 6100 Operating      |     |     |
|                     |     |     | Expenses/Program    |     |     |
|                     |     |     | Costs               |     |     |
|                     |     |     |                     |     |     |
|                     |     |     | TOTALS              |     |     |
|                     |     |     |                     |     |     |
|                     |     |     | ##                  |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

###### [C1. To record the consolidation of actual net funded resources and reductions for withdrawn funds. Section III TC -- F302.]{.mark}

[]{.mark}

+-----------------------------------+----------------------------------+
| ##                                | ##### **[CURRENT/UNEXP           |
| ### **[CANCELED ACCOUNT]{.mark}** | IRED YEAR XX06 ACCOUNT]{.mark}** |
+-----------------------------------+----------------------------------+
| #### [BUDGETARY]{.mark}           | #### [BUDGETARY]{.mark}          |
|                                   |                                  |
| ## [4208 Adjustments to Res       | [4201 Total Actual Resources -   |
| ources -- Disposition of]{.mark}  | Collected 7,000]{.mark}          |
|                                   |                                  |
| [**Canceled Payables** 70]{.mark} | [4119 Other Appropriations       |
|                                   | Realized 7,000]{.mark}           |
| [4201 Total Actual Resources --   |                                  |
| Collected 70]{.mark}              | []{.mark}                        |
|                                   |                                  |
| [Or should 4208 close in a        | #### [PROPRIETARY]{.mark}        |
| separate TC?]{.mark}              |                                  |
|                                   | [No entry.]{.mark}               |
| #### [PROPRIETARY]{.mark}         |                                  |
|                                   |                                  |
| [No entry.]{.mark}                |                                  |
|                                   |                                  |
| []{.mark}                         |                                  |
+-----------------------------------+----------------------------------+

###### C2. To record the closing of expended authority paid. Section III -- F314.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | 4902 Delivered Orders --         |
|                                   | Obligations, Paid 70             |
| #### PROPRIETARY                  |                                  |
|                                   | 4201 Total Actual Resources -    |
| No entry.                         | Collected 70                     |
|                                   |                                  |
|                                   | #### PROPRIETARY                 |
|                                   |                                  |
|                                   | No entry.                        |
+-----------------------------------+----------------------------------+

###### 

###### C3. To record the closing of unobligated balances to expiring authority. Section III -- F312.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | 4610 Allotments -- Realized      |
|                                   | Resources 6,930                  |
| #### PROPRIETARY                  |                                  |
|                                   | 4650 Allotments- Expired         |
| No entry.                         | Authority 6,930                  |
|                                   |                                  |
|                                   | #### PROPRIETARY                 |
|                                   |                                  |
|                                   | No entry.                        |
+-----------------------------------+----------------------------------+

C4. To record closing of fiscal-year activity to unexpended
appropriations. Section III TC -- F342

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | No entry.                        |
|                                   |                                  |
| #### PROPRIETARY                  | #### PROPRIETARY                 |
|                                   |                                  |
| No entry.                         | 3100 Unexpended Appropriations - |
|                                   | Cumulative 70                    |
|                                   |                                  |
|                                   | 3107 Unexpended Appropriations   |
|                                   | -- Used 70                       |
|                                   |                                  |
|                                   | 3101 Unexpended Appropriations   |
|                                   | -- Appropriations                |
|                                   |                                  |
|                                   | Received 7,000                   |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | -- Cumulative 7,000              |
+-----------------------------------+----------------------------------+

###### C5. To record the closing of revenue, expense and other financing accounts to cumulative results of operations. Section III TC -- F336.

+-----------------------------------+----------------------------------+
| ##### **CANCELED ACCOUNT**        | ##### **CURRE                    |
|                                   | NT/UNEXPIRED YEAR XX06 ACCOUNT** |
+-----------------------------------+----------------------------------+
| #### BUDGETARY                    | #### BUDGETARY                   |
|                                   |                                  |
| No entry.                         | No entry.                        |
|                                   |                                  |
| #### PROPRIETARY                  | #### PROPRIETARY                 |
|                                   |                                  |
| 6800 Future Funded Expenses 70    | 5700 Expended Appropriations 70  |
|                                   |                                  |
| 3310 Cumulative Results of        | 3310 Cumulative Results of       |
| Operations 70                     | Operations 70                    |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 70                    |
|                                   |                                  |
|                                   | 6100 Operating Expenses 70       |
+-----------------------------------+----------------------------------+

POST-CLOSING TRIAL BALANCE

YEAR XX06

+---------------------+-----+-----+---------------------+-----+-----+
| # *                 | #   | #   | # **CURRENT/        | #   | #   |
| *CANCELED ACCOUNT** | **D | **C | UNEXPIRED ACCOUNT** | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| **BUDGETARY**       |     |     | **BUDGETARY**       | #   | [   |
|                     |     |     |                     | ### | 6,9 |
| ALL BALANCES ARE    |     |     | ## 42               | ##  | 30] |
| ZERO                |     |     | 01 Total Actual Res |     | {.u |
|                     |     |     | ources -- Collected | ### | nde |
| ##                  |     |     |                     | ### | rli |
|                     |     |     | 4650 Allotments -   |  6, | ne} |
| ######              |     |     | Expired Authority   | 930 |     |
|                     |     |     |                     |     | 6,  |
| ###### PROPRIETARY  |     |     | TOTALS              | ##  | 930 |
|                     |     |     |                     | ### |     |
| ALL BALANCES ARE    |     |     | ###### PROPRIETARY  | # \ | [   |
| ZERO                |     |     |                     | _\_ | 6,9 |
|                     |     |     | 1010 Fund Balance   | \_\ | 30] |
|                     |     |     | with Treasury       | _\_ | {.u |
|                     |     |     |                     |     | nde |
|                     |     |     | 3100 Unexpended     | ### | rli |
|                     |     |     | Appropriations      | ### | ne} |
|                     |     |     |                     |  6, |     |
|                     |     |     | TOTALS              | 930 | 6,  |
|                     |     |     |                     |     | 930 |
|                     |     |     | ##                  | #   |     |
|                     |     |     |                     | ### |     |
|                     |     |     |                     | ##  |     |
|                     |     |     |                     |     |     |
|                     |     |     |                     | #   |     |
|                     |     |     |                     | ### |     |
|                     |     |     |                     | ##  |     |
|                     |     |     |                     |     |     |
|                     |     |     |                     | #   |     |
|                     |     |     |                     | ### |     |
|                     |     |     |                     | ##  |     |
|                     |     |     |                     |     |     |
|                     |     |     |                     | ### |     |
|                     |     |     |                     | ### |     |
|                     |     |     |                     |  6, |     |
|                     |     |     |                     | 930 |     |
|                     |     |     |                     |     |     |
|                     |     |     |                     | \_\ |     |
|                     |     |     |                     | _[0 |     |
|                     |     |     |                     | ]{. |     |
|                     |     |     |                     | und |     |
|                     |     |     |                     | erl |     |
|                     |     |     |                     | ine |     |
|                     |     |     |                     | }\_ |     |
|                     |     |     |                     |     |     |
|                     |     |     |                     | 6,  |     |
|                     |     |     |                     | 930 |     |
+---------------------+-----+-----+---------------------+-----+-----+

SF133 Report on Budget Execution and Budgetary Resources

  ------------- --------------- -------------------------------------- ----------------- -----------------
                                                                       **Appropriation   **Appropriation
                                                                       Year XX00**       Year XX06**

  **BUDGETARY                                                                            
  RESOURCES**                                                                            

  3\. Budget                                                                             
  authority:                                                                             

                A.                                                                       
                Appropriation                                                            

                                3A1. Actual (4119E)                                      7,000

  7\. Total                                                                              7,000
  budgetary                                                                              
  resources                                                                              

  **status of                                                                            
  budgetary                                                                              
  resources**                                                                            

  8\.                                                                                    
  Obligations                                                                            
  incurred:                                                                              

                A. Direct                                                                

                                8A1 Category A (4902E)                                   70

  9\.                                                                                    
  Unobligated                                                                            
  balance:                                                                               

                9A. Apportioned                                                          

                                9A1 Balance currently available                          6,930
                                (4610E)                                                  

  11\. Total                                                                             7,000
  status of                                                                              
  budgetary                                                                              
  resources                                                                              

  **change in                                                                            
  obligated                                                                              
  balances**                                                                             

  13\.                                                                                   70
  Obligations                                                                            
  incurred (+)                                                                           
  (4902E)                                                                                

  14\. Gross                                                                             \(70\)
  outlays (-)                                                                            
  (4902E)                                                                                

  **net                                                                                  
  outlays**                                                                              

  19\. Net                                                                               
  outlays:                                                                               

                19A. Gross                                                               70
                outlays (+)                                                              
                (4902E)                                                                  

                                                                                         
  ------------- --------------- -------------------------------------- ----------------- -----------------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds**

  -------------------------------------------- ----------------- -----------------
                                               **Appropriation   **Appropriation
                                               Year XX00**       Year XX06**

  Column 5. Postclosing Unexpended Balance --                    6,930
  Treasury Supplied (1010E)                                      

  Column 11. Unobligated Balance                                 6,930

                                                                 
  -------------------------------------------- ----------------- -----------------

**Budget Program and Financing (P&F) Schedule**

+-----------------------------------------------+----------+----------+
|                                               | *        | **Appro  |
|                                               | *Appropr | priation |
|                                               | iation** | Year     |
|                                               |          | XX06**   |
|                                               | **Year   |          |
|                                               | XX00**   |          |
+-----------------------------------------------+----------+----------+
| **OBLIGATIONS BY PROGRAM ACTIVITY**           |          |          |
+-----------------------------------------------+----------+----------+
| 1000 Total New Obligations (+) (4901E, 4902E) |          | 70       |
+-----------------------------------------------+----------+----------+
| **NEW BUDGET AUTHORITY (GROSS), DETAIL**      |          |          |
+-----------------------------------------------+----------+----------+
| 2440 Unobligated balance carried forward, end |          | 6,930    |
| of year (4610E)                               |          |          |
+-----------------------------------------------+----------+----------+
| 4000 Appropriations (4119E)                   |          | 7,000    |
+-----------------------------------------------+----------+----------+
| 7310 Total New Obligations                    |          | 70       |
+-----------------------------------------------+----------+----------+
|                                               |          |          |
+-----------------------------------------------+----------+----------+
| **net budget authority and outlays**          |          |          |
+-----------------------------------------------+----------+----------+
| 8900 Budget authority (net) (+) (sum 2200 --  |          | 0        |
| (8800..8845), 8895, 8896)                     |          |          |
+-----------------------------------------------+----------+----------+
| 9000 Outlays (net) (+) (sum (8690..8698) --   |          |          |
| (8840..8845))                                 |          |          |
+-----------------------------------------------+----------+----------+
|                                               |          |          |
+-----------------------------------------------+----------+----------+

**OMB Form & Content Statements**

**Balance Sheet**

+---+---+--------------------------------+----------+----------+---------+
|   |   |                                | *        | **Appro  | **      |
|   |   |                                | *Appropr | priation | Consoli |
|   |   |                                | iation** | Year     | dated** |
|   |   |                                |          | XX06**   |         |
|   |   |                                | **Year   |          |         |
|   |   |                                | XX00**   |          |         |
+---+---+--------------------------------+----------+----------+---------+
| A |   |                                |          |          |         |
| s |   |                                |          |          |         |
| s |   |                                |          |          |         |
| e |   |                                |          |          |         |
| t |   |                                |          |          |         |
| s |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| I |   |                                |          |          |         |
| n |   |                                |          |          |         |
| t |   |                                |          |          |         |
| r |   |                                |          |          |         |
| a |   |                                |          |          |         |
| g |   |                                |          |          |         |
| o |   |                                |          |          |         |
| v |   |                                |          |          |         |
| e |   |                                |          |          |         |
| r |   |                                |          |          |         |
| n |   |                                |          |          |         |
| m |   |                                |          |          |         |
| e |   |                                |          |          |         |
| n |   |                                |          |          |         |
| t |   |                                |          |          |         |
| a |   |                                |          |          |         |
| l |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   | 1 |                                |          | 6,930    | 6,930   |
|   | \ |                                |          |          |         |
|   | . |                                |          |          |         |
|   | F |                                |          |          |         |
|   | u |                                |          |          |         |
|   | n |                                |          |          |         |
|   | d |                                |          |          |         |
|   | B |                                |          |          |         |
|   | a |                                |          |          |         |
|   | l |                                |          |          |         |
|   | a |                                |          |          |         |
|   | n |                                |          |          |         |
|   | c |                                |          |          |         |
|   | e |                                |          |          |         |
|   | W |                                |          |          |         |
|   | i |                                |          |          |         |
|   | t |                                |          |          |         |
|   | h |                                |          |          |         |
|   | T |                                |          |          |         |
|   | r |                                |          |          |         |
|   | e |                                |          |          |         |
|   | a |                                |          |          |         |
|   | s |                                |          |          |         |
|   | u |                                |          |          |         |
|   | r |                                |          |          |         |
|   | y |                                |          |          |         |
|   | ( |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | ) |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| L |   |                                |          |          |         |
| i |   |                                |          |          |         |
| a |   |                                |          |          |         |
| b |   |                                |          |          |         |
| i |   |                                |          |          |         |
| l |   |                                |          |          |         |
| i |   |                                |          |          |         |
| t |   |                                |          |          |         |
| i |   |                                |          |          |         |
| e |   |                                |          |          |         |
| s |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| I |   |                                |          |          |         |
| n |   |                                |          |          |         |
| t |   |                                |          |          |         |
| r |   |                                |          |          |         |
| a |   |                                |          |          |         |
| g |   |                                |          |          |         |
| o |   |                                |          |          |         |
| v |   |                                |          |          |         |
| e |   |                                |          |          |         |
| r |   |                                |          |          |         |
| n |   |                                |          |          |         |
| m |   |                                |          |          |         |
| e |   |                                |          |          |         |
| n |   |                                |          |          |         |
| t |   |                                |          |          |         |
| a |   |                                |          |          |         |
| l |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   | 1 |                                | \(70\)   | 0        | \(70\)  |
|   | 7 |                                |          |          |         |
|   | \ |                                |          |          |         |
|   | . |                                |          |          |         |
|   | A |                                |          |          |         |
|   | c |                                |          |          |         |
|   | c |                                |          |          |         |
|   | o |                                |          |          |         |
|   | u |                                |          |          |         |
|   | n |                                |          |          |         |
|   | t |                                |          |          |         |
|   | s |                                |          |          |         |
|   | P |                                |          |          |         |
|   | a |                                |          |          |         |
|   | y |                                |          |          |         |
|   | a |                                |          |          |         |
|   | b |                                |          |          |         |
|   | l |                                |          |          |         |
|   | e |                                |          |          |         |
|   | ( |                                |          |          |         |
|   | 2 |                                |          |          |         |
|   | 9 |                                |          |          |         |
|   | 6 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | ) |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| 2 |   |                                | \(70\)   | 0        | \(70\)  |
| 8 |   |                                |          |          |         |
| \ |   |                                |          |          |         |
| . |   |                                |          |          |         |
| T |   |                                |          |          |         |
| o |   |                                |          |          |         |
| t |   |                                |          |          |         |
| a |   |                                |          |          |         |
| l |   |                                |          |          |         |
| L |   |                                |          |          |         |
| i |   |                                |          |          |         |
| a |   |                                |          |          |         |
| b |   |                                |          |          |         |
| i |   |                                |          |          |         |
| l |   |                                |          |          |         |
| i |   |                                |          |          |         |
| t |   |                                |          |          |         |
| i |   |                                |          |          |         |
| e |   |                                |          |          |         |
| s |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| N |   |                                |          |          |         |
| e |   |                                |          |          |         |
| t |   |                                |          |          |         |
| p |   |                                |          |          |         |
| o |   |                                |          |          |         |
| s |   |                                |          |          |         |
| i |   |                                |          |          |         |
| t |   |                                |          |          |         |
| i |   |                                |          |          |         |
| o |   |                                |          |          |         |
| n |   |                                |          |          |         |
| : |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   | 3 |                                | 0        | 6,930    | 6,930   |
|   | 1 |                                |          |          |         |
|   | \ |                                |          |          |         |
|   | . |                                |          |          |         |
|   | U |                                |          |          |         |
|   | n |                                |          |          |         |
|   | e |                                |          |          |         |
|   | x |                                |          |          |         |
|   | p |                                |          |          |         |
|   | e |                                |          |          |         |
|   | n |                                |          |          |         |
|   | d |                                |          |          |         |
|   | e |                                |          |          |         |
|   | d |                                |          |          |         |
|   | a |                                |          |          |         |
|   | p |                                |          |          |         |
|   | p |                                |          |          |         |
|   | r |                                |          |          |         |
|   | o |                                |          |          |         |
|   | p |                                |          |          |         |
|   | r |                                |          |          |         |
|   | i |                                |          |          |         |
|   | a |                                |          |          |         |
|   | t |                                |          |          |         |
|   | i |                                |          |          |         |
|   | o |                                |          |          |         |
|   | n |                                |          |          |         |
|   | s |                                |          |          |         |
|   | - |                                |          |          |         |
|   | - |                                |          |          |         |
|   | o |                                |          |          |         |
|   | t |                                |          |          |         |
|   | h |                                |          |          |         |
|   | e |                                |          |          |         |
|   | r |                                |          |          |         |
|   | f |                                |          |          |         |
|   | u |                                |          |          |         |
|   | n |                                |          |          |         |
|   | d |                                |          |          |         |
|   | s |                                |          |          |         |
|   | ( |                                |          |          |         |
|   | 3 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | 3 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 6 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | , |                                |          |          |         |
|   | 3 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 7 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | ) |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   | 3 |                                | \(70\)   | 0        | \(70\)  |
|   | 3 |                                |          |          |         |
|   | \ |                                |          |          |         |
|   | . |                                |          |          |         |
|   | C |                                |          |          |         |
|   | u |                                |          |          |         |
|   | m |                                |          |          |         |
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|   | t |                                |          |          |         |
|   | i |                                |          |          |         |
|   | v |                                |          |          |         |
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|   | s |                                |          |          |         |
|   | u |                                |          |          |         |
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|   | s |                                |          |          |         |
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|   | - |                                |          |          |         |
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|   | t |                                |          |          |         |
|   | h |                                |          |          |         |
|   | e |                                |          |          |         |
|   | r |                                |          |          |         |
|   | F |                                |          |          |         |
|   | u |                                |          |          |         |
|   | n |                                |          |          |         |
|   | d |                                |          |          |         |
|   | s |                                |          |          |         |
|   | ( |                                |          |          |         |
|   | 5 |                                |          |          |         |
|   | 7 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | , |                                |          |          |         |
|   | 6 |                                |          |          |         |
|   | 1 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | , |                                |          |          |         |
|   | 6 |                                |          |          |         |
|   | 8 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | 0 |                                |          |          |         |
|   | E |                                |          |          |         |
|   | ) |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
| 3 |   |                                | 0        | 6930     | 6,930   |
| 5 |   |                                |          |          |         |
| \ |   |                                |          |          |         |
| . |   |                                |          |          |         |
| T |   |                                |          |          |         |
| o |   |                                |          |          |         |
| t |   |                                |          |          |         |
| a |   |                                |          |          |         |
| l |   |                                |          |          |         |
| l |   |                                |          |          |         |
| i |   |                                |          |          |         |
| a |   |                                |          |          |         |
| b |   |                                |          |          |         |
| i |   |                                |          |          |         |
| l |   |                                |          |          |         |
| i |   |                                |          |          |         |
| t |   |                                |          |          |         |
| i |   |                                |          |          |         |
| e |   |                                |          |          |         |
| s |   |                                |          |          |         |
| a |   |                                |          |          |         |
| n |   |                                |          |          |         |
| d |   |                                |          |          |         |
| n |   |                                |          |          |         |
| e |   |                                |          |          |         |
| t |   |                                |          |          |         |
| p |   |                                |          |          |         |
| o |   |                                |          |          |         |
| s |   |                                |          |          |         |
| i |   |                                |          |          |         |
| t |   |                                |          |          |         |
| i |   |                                |          |          |         |
| o |   |                                |          |          |         |
| n |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+
|   |   |                                |          |          |         |
+---+---+--------------------------------+----------+----------+---------+

**Net Cost**

+---+-----------------------------------+----------+----------+---------+
|   |                                   | *        | **Appro  | **      |
|   |                                   | *Appropr | priation | Consoli |
|   |                                   | iation** | Year     | dated** |
|   |                                   |          | XX06**   |         |
|   |                                   | **Year   |          |         |
|   |                                   | XX00**   |          |         |
+---+-----------------------------------+----------+----------+---------+
| P |                                   |          |          |         |
| r |                                   |          |          |         |
| o |                                   |          |          |         |
| g |                                   |          |          |         |
| r |                                   |          |          |         |
| a |                                   |          |          |         |
| m |                                   |          |          |         |
| C |                                   |          |          |         |
| o |                                   |          |          |         |
| s |                                   |          |          |         |
| t |                                   |          |          |         |
| s |                                   |          |          |         |
| : |                                   |          |          |         |
+---+-----------------------------------+----------+----------+---------+
|   | 1\. Gross Costs (6100E,6800E)     | \(70\)   | 70       | 0       |
+---+-----------------------------------+----------+----------+---------+
|   | 3\. Net Program Costs             | \(70\)   | 70       | 0       |
+---+-----------------------------------+----------+----------+---------+
| 6 |                                   | \(70\)   | 70       | 0       |
| \ |                                   |          |          |         |
| . |                                   |          |          |         |
| N |                                   |          |          |         |
| e |                                   |          |          |         |
| t |                                   |          |          |         |
| c |                                   |          |          |         |
| o |                                   |          |          |         |
| s |                                   |          |          |         |
| t |                                   |          |          |         |
| s |                                   |          |          |         |
| o |                                   |          |          |         |
| f |                                   |          |          |         |
| o |                                   |          |          |         |
| p |                                   |          |          |         |
| e |                                   |          |          |         |
| r |                                   |          |          |         |
| a |                                   |          |          |         |
| t |                                   |          |          |         |
| i |                                   |          |          |         |
| o |                                   |          |          |         |
| n |                                   |          |          |         |
| s |                                   |          |          |         |
+---+-----------------------------------+----------+----------+---------+
|   |                                   |          |          |         |
+---+-----------------------------------+----------+----------+---------+

Changes in Net Position

+---+----------------------------+-------+----+-------+----+-------+-----+
|   |                            | **    |    | **App |    | *     |     |
|   |                            | Appro |    | ropri |    | *Cons |     |
|   |                            | priat |    | ation |    | olida |     |
|   |                            | ion** |    | Year  |    | ted** |     |
|   |                            |       |    | X     |    |       |     |
|   |                            | *     |    | X06** |    |       |     |
|   |                            | *Year |    |       |    |       |     |
|   |                            | X     |    |       |    |       |     |
|   |                            | X00** |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   |                            | Earm  | A  | Earm  | A  | Earm  | All |
|   |                            | arked | ll | arked | ll | arked | Ot  |
|   |                            | Funds | O  | Funds | O  | Funds | her |
|   |                            |       | th |       | th |       | Fu  |
|   |                            |       | er |       | er |       | nds |
|   |                            |       | F  |       | F  |       |     |
|   |                            |       | un |       | un |       |     |
|   |                            |       | ds |       | ds |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
| C |                            |       |    |       |    |       |     |
| u |                            |       |    |       |    |       |     |
| m |                            |       |    |       |    |       |     |
| u |                            |       |    |       |    |       |     |
| l |                            |       |    |       |    |       |     |
| a |                            |       |    |       |    |       |     |
| t |                            |       |    |       |    |       |     |
| i |                            |       |    |       |    |       |     |
| v |                            |       |    |       |    |       |     |
| e |                            |       |    |       |    |       |     |
| R |                            |       |    |       |    |       |     |
| e |                            |       |    |       |    |       |     |
| s |                            |       |    |       |    |       |     |
| u |                            |       |    |       |    |       |     |
| l |                            |       |    |       |    |       |     |
| t |                            |       |    |       |    |       |     |
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| o |                            |       |    |       |    |       |     |
| f |                            |       |    |       |    |       |     |
| O |                            |       |    |       |    |       |     |
| p |                            |       |    |       |    |       |     |
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| r |                            |       |    |       |    |       |     |
| a |                            |       |    |       |    |       |     |
| t |                            |       |    |       |    |       |     |
| i |                            |       |    |       |    |       |     |
| o |                            |       |    |       |    |       |     |
| n |                            |       |    |       |    |       |     |
| s |                            |       |    |       |    |       |     |
| : |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | Budgetary Financing        |       |    |       |    |       |     |
|   | Sources:                   |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | 1\. Beginning Balance      |       | \( |       | 0  |       | \(7 |
|   | (3310B)                    |       | 70 |       |    |       | 0\) |
|   |                            |       | \) |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | 5\. Appropriations Used    |       |    |       | 70 |       | 70  |
|   | (5700E)                    |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
| 1 |                            |       | \( |       | 70 |       | 0   |
| 4 |                            |       | 70 |       |    |       |     |
| \ |                            |       | \) |       |    |       |     |
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+---+----------------------------+-------+----+-------+----+-------+-----+
| 1 |                            |       | \( |       | 70 |       | 0   |
| 5 |                            |       | 70 |       |    |       |     |
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+---+----------------------------+-------+----+-------+----+-------+-----+
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+---+----------------------------+-------+----+-------+----+-------+-----+
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| ) |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
| U |                            |       |    |       |    |       |     |
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| p |                            |       |    |       |    |       |     |
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| : |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | 21\. Appropriations        |       | 0  |       | 7  |       | 7,  |
|   | Received (3101E)           |       |    |       | ,0 |       | 000 |
|   |                            |       |    |       | 00 |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | 23\. Other Adjustments     |       |    |       |    |       |     |
|   | (Rescissions, etc.)        |       |    |       |    |       |     |
|   | (3106E)                    |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   | 24\. Appropriations Used   |       |    |       | \( |       | \(7 |
|   | (3107E)                    |       |    |       | 70 |       | 0\) |
|   |                            |       |    |       | \) |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
|   |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
| 2 |                            |       | 0  |       | 6  |       | 6,  |
| 5 |                            |       |    |       | ,9 |       | 930 |
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+---+----------------------------+-------+----+-------+----+-------+-----+
| 2 |                            |       | 0  |       | 6  |       | 6,  |
| 6 |                            |       |    |       | ,9 |       | 930 |
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+---+----------------------------+-------+----+-------+----+-------+-----+
|   |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+
| 2 |                            |       | 0  |       | 6  |       | 6,  |
| 7 |                            |       |    |       | ,9 |       | 930 |
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| n |                            |       |    |       |    |       |     |
| ( |                            |       |    |       |    |       |     |
| c |                            |       |    |       |    |       |     |
| a |                            |       |    |       |    |       |     |
| l |                            |       |    |       |    |       |     |
| c |                            |       |    |       |    |       |     |
| . |                            |       |    |       |    |       |     |
| 1 |                            |       |    |       |    |       |     |
| 7 |                            |       |    |       |    |       |     |
| + |                            |       |    |       |    |       |     |
| 2 |                            |       |    |       |    |       |     |
| 6 |                            |       |    |       |    |       |     |
| ) |                            |       |    |       |    |       |     |
+---+----------------------------+-------+----+-------+----+-------+-----+

#########