**This scenario applies to specific Treasury-managed Trust Fund Symbols
where a Treasury trust fund transfers balances to agency trust fund
accounts. This scenario corresponds to Trust Fund Guide Scenario VI -
Year 2. It displays use of USSGL accounts 4382 - Rescissions -- New
Budget Authority - Special and Trust TAFS Designated by Treasury as
"Available", 4384 -- Rescinded Amounts Appropriated from Special and
Trust TAFS Designated by Treasury as "Available", 4123 Amounts
Appropriated from Specific Treasury-Managed Trust Fund TAFS --
Receivable -- Rescinded and 4124 Amounts Appropriated from Specific
Treasury Managed Trust Fund TAFS -- Payable -- Rescinded.**

> USSGL account 4386 - Authority Permanently Unavailable for Obligation
> Pursuant to Public Law - Special and Trust TAFS Designated by Treasury
> as "Available" must be used in place of USSGL 4382 if OMB directs
> agencies to report rescissions as reductions in the SF-133 line 6E and
> the corresponding reduction lines of the Schedule P. It is also
> appropriate to use USSGL 4383 Rescission -- Prior Year - Special and
> Trust TAFS Designated by Treasury as "Available" in this scenario if
> prior year balances are rescinded. USSGL accounts 4382, 4383, 4386,
> 4123, and 4124 will be available in FY 2003. USSGL account 4384 will
> be available in FY 2002.
>
> **\
> Treasury-Managed Trust Fund Corpus Account Agency Trust Fund Account**

1.  To record receipts credited to the Treasury-managed trust fund.
    (Note: This transaction combines the activity of the receipt and
    expenditure accounts.) (TC A188)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4394 Receipts Unvail |    |    |                           |   |   |
| for Obligation       |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| Upon Collection      |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

2.  To invest receipts in U.S. Treasury securities issued by the Bureau
    of Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **Treasury-Managed Trust Fund Corpus Account Agency Trust Fund
> Account**

**3. To record a payable for amount appropriated from the
Treasury-managed trust fund to the agency trust fund expenditure
account. This amount is specified in the agency\'s appropriation or
authorization act. In order to maintain sound cash management
principles, the funds will not be transferred until needed for
disbursement (TCA270). For the agency trust fund, record the receivable
for amounts appropriated from the Treasury-managed trust fund
expenditure account. This amount is specified in the agency\'s
appropriation or authorization act. In order to maintain sound cash
management principles, the funds will not be transferred until needed
for disbursement (TC A268).**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 6  | 6  | # Budgetary               | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 4394 Receipts        | 00 | 00 | 4126 Amounts Appropriated | 0 | 0 |
| Unavail f/ Oblig     |    |    | from Specific Treasury-   | 0 | 0 |
| Upon Collection      |    |    | Managed Trust Fund TAFS - | 0 | 0 |
|                      |    |    | Receivable                |   |   |
| 4127 Amounts Approp  |    |    |                           |   |   |
| f/ Specific          |    |    | 4450 Unapportioned        |   |   |
| Treasury- Managed    |    |    | Authority                 |   |   |
| Trust Fd TAFS        |    |    |                           |   |   |
| -Payable             |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 6  | 6  | # Proprietary             | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 5765 Nonexpend Fin   | 00 | 00 | 1330 Receivable for       | 0 | 0 |
| Srcs - Trans-Out     |    |    | Transfers of Currently    | 0 | 0 |
|                      |    |    | Invested Bals             | 0 | 0 |
| 2150 Payable for     |    |    |                           |   |   |
| Transfers of         |    |    | 5755 Nonexpenditure Fin   |   |   |
| Currently            |    |    | Srcs Transfers-In         |   |   |
|                      |    |    |                           |   |   |
| Invested Balances    |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

4\. Record apportionment and allotment of amounts in the Agency trust
fund account and to record obligation of unpaid undelivered orders.
(TCA116, TCA120, B204).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 6 | 5 |
|                      |    |    |                           | , | 0 |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 |   |
|                      |    |    |                           | 0 | 5 |
|                      |    |    | 4610 Allotments --        |   | , |
|                      |    |    | Realized Resources        |   | 5 |
|                      |    |    |                           |   | 0 |
|                      |    |    | 4801 Undelivered Orders,  |   | 0 |
|                      |    |    | Obligations, Unpaid       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| # No entry,          |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

5\. Record the rescission of \$500 in the Agency TAFS and adjust
receivable and payable between the related accounts. (TC A271 and TC
A269)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4127 Amts Approp f/  |    |    | 4610 Allotments           | 0 | 0 |
| Specific Treas Mgd   |    |    |                           |   |   |
| Trust Fd TAFS -      |    |    | 4382 Rescissions -- New   | 5 | 5 |
| Payable              |    |    | Budget Authority -        | 0 | 0 |
|                      |    |    | Special & Trust TAFS      | 0 | 0 |
| 4124 Amts Approp f/  |    |    | designated by Treas as    |   |   |
| Specific Treas Mgd   |    |    | "Available"               |   |   |
| Trust Fd TAFS --     |    |    |                           |   |   |
| Payable - Rescinded  |    |    | 4123 Amts Approp f/       |   |   |
|                      |    |    | Specific Treas Mgd Trust  |   |   |
|                      |    |    | Fd TAFS- Receivable -     |   |   |
|                      |    |    | Rescinded                 |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | 4126 Amts Approp f/       |   |   |
|                      |    |    | Specific Treas Mgd Trust  |   |   |
|                      |    |    | Fd TAFS - Receivable      |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 5  | 5  | # Proprietary             | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       | 0 | 0 |
| Transfer of Curr     |    |    | Financing Sources --      |   |   |
| Invested Bals        |    |    | Transfers-In              |   |   |
|                      |    |    |                           |   |   |
| 5765 Nonexpend Fin   |    |    | 1330 Receivable for       |   |   |
| Sources --           |    |    | Transfer of Current       |   |   |
| Transfers-Out        |    |    | Invest Bals               |   |   |
+----------------------+----+----+---------------------------+---+---+

**PRE-CLOSING TRIAL BALANCE YEAR 1**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | 5 |
|                      | ,0 | 00 |                           | , | 0 |
| 4114 Approp Trust or | 00 |    | 4126 Amts Approp f/ Spec  | 5 | 0 |
| Special Fund         |    | 5  | Treas Mgd Tr Fd TAFS -    | 0 |   |
| Receipts             | [  | ,5 | Rec                       | 0 | [ |
|                      | 0] | 00 |                           |   | 5 |
| 4124 Amts Approp f/  | {. |    | 4123 Amts Approp f/       | 5 | , |
| Specific Treas Mgd   | un | [  | Specific Treas Mgd Trust  | 0 | 5 |
|                      | de | 4, | Fd TAFS -- Receivable -   | 0 | 0 |
| Trust Fd TAFS -      | rl | 00 | Rescinded                 |   | 0 |
| Payable - Rescinded  | in | 0] |                           | [ | ] |
|                      | e} | {. | 4382 Rescissions - New    | 0 | { |
| 4127 Amts Approp f/  |    | un | Budget Authority --       | ] | . |
| Spec Treas Mgd Trust | 10 | de | Special & Trust TAFS      | { | u |
| Fd TAFS - Payable    | ,0 | rl | designated by Treas as    | . | n |
|                      | 00 | in | "Available"               | u | d |
| 4394. Receipts Not   |    | e} |                           | n | e |
|       Avail for      |    |    | 4801 Undelivered Orders,  | d | r |
|       Obligation     |    | 10 | Obligations, Unpaid       | e | l |
|       Upon           |    | ,0 |                           | r | i |
|       Collection     |    | 00 |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } | 6 |
|                      |    |    |                           |   | , |
|                      |    |    |                           | 6 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | 5 | , |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 5 |
| by BPD               | 5  | [1 | Invested Balances         | 0 | 0 |
|                      | ,5 | 0, |                           |   | 0 |
| 2150 Payable for     | 00 | 00 | 5755 Nonexpenditure       | [ | ] |
| Transfer of Curr     |    | 0] | Financing Sources         | 0 | { |
| Invested Bals        | [  | {. | Transfers-In              | ] | . |
|                      | 0] | un |                           | { | u |
| 5765 Nonexpend Fin   | {. | de |                           | . | n |
| Sources --           | un | rl |                           | u | d |
| Transfers-Out        | de | in |                           | n | e |
|                      | rl | e} |                           | d | r |
| 5800 Tax Revenue     | in |    |                           | e | l |
| Collected            | e} | 15 |                           | r | i |
|                      |    | ,5 |                           | l | n |
|                      | 15 | 00 |                           | i | e |
|                      | ,5 |    |                           | n | } |
|                      | 00 |    |                           | e |   |
|                      |    |    |                           | } | 5 |
|                      |    |    |                           |   | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

**Closing Entries**

**6. Reclassify the rescission. (TC F250 and F249)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4124 Amts Approp f/  |    |    | 4382 Rescissions - New    | 0 | 0 |
| Spec Treas Mgd Tr Fd |    |    | Budget Authority -        |   |   |
| TAFS- Payable -      |    |    | Special and Trust TAFS    |   |   |
| Rescinded            |    |    | Designated by Treas as    |   |   |
|                      |    |    | "Avail"                   |   |   |
| 4384 Rescinded Amts  |    |    |                           |   |   |
| Approp from Sp & Tr  |    |    | 4123 Amts Approp f/ Spec  |   |   |
| TAFS desig by Treas  |    |    | Treas Mgd Tr Fd TAFS -    |   |   |
| as "Available"       |    |    | Receivable -- Rescinded   |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

7\. In the Treasury TAFS, close appropriation to total actual resources
collected. (TC F204) In both accounts close revenue and financing
sources transferred to cumulative results of operations. (TC F228.)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |   |   |
| Resources Collected  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4114 Approp Trust or |    |    |                           |   |   |
| Special Fd Receipts  |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | 5 |
|                      | ,0 | ,5 |                           | , | , |
| 5800 Tax Revenue     | 00 | 00 | 5755 Nonexpenditure       | 5 | 5 |
| Collected            |    |    | Financing Sources --      | 0 | 0 |
|                      |    | 4  | Trans In                  | 0 | 0 |
| 5765 Nonexpend Fin   |    | ,5 |                           |   |   |
| Sources -- Trans Out |    | 00 | 3310 Cumulative Results   |   |   |
|                      |    |    | of Operations             |   |   |
| 3310 Cumulative      |    |    |                           |   |   |
| Results of Ops       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

**POST-CLOSING TRIAL BALANCE YEAR 1**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 4127 Amts Approp f/  | 00 | 00 | 4126 Amts Approp f/ Spec  | 5 | , |
| Spec Treas Mgd Tr Fd |    |    | Treas Mgd Tr Fd TAFS -    | 0 | 5 |
| TAFS - Payable       | [  | 5  | Rec                       | 0 | 0 |
|                      | 0] | 00 |                           |   | 0 |
| 4201. Total Actual   | {. |    | 4801 Undelivered Orders,  | [ | ] |
|       Resources      | un | [  | Obligations, Unpaid       | 0 | { |
|       Collected      | de | 4, |                           | ] | . |
|                      | rl | 00 |                           | { | u |
| 4384 Rescinded Amts  | in | 0] |                           | . | n |
| Approp from Sp & Tr  | e} | {. |                           | u | d |
| TAFS desig by Treas  |    | un |                           | n | e |
| as "Available"       | 10 | de |                           | d | r |
|                      | ,0 | rl |                           | e | l |
| 4394. Receipts Not   | 00 | in |                           | r | i |
|       Avail for      |    | e} |                           | l | n |
|       Obligation     |    |    |                           | i | e |
|       Upon           |    | 10 |                           | n | } |
|       Collection     |    | ,0 |                           | e |   |
|                      |    | 00 |                           | } | [ |
|                      |    |    |                           |   | 5 |
|                      |    |    |                           | [ | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | 5 | , |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 5 |
| by BPD               | [  | [  | Invested Balances         | 0 | 0 |
|                      | 0] | 4, |                           |   | 0 |
| 2150 Payable for     | {. | 50 | 3310 Cumulative Results   | [ | ] |
| Transfer of Curr     | un | 0] | of Operations             | 0 | { |
| Invested Bals        | de | {. |                           | ] | . |
|                      | rl | un |                           | { | u |
| 3310 Cumulative      | in | de |                           | . | n |
| Results of Ops       | e} | rl |                           | u | d |
|                      |    | in |                           | n | e |
|                      | [1 | e} |                           | d | r |
|                      | 0, |    |                           | e | l |
|                      | 00 | [1 |                           | r | i |
|                      | 0] | 0, |                           | l | n |
|                      | {. | 00 |                           | i | e |
|                      | un | 0] |                           | n | } |
|                      | de | {. |                           | e |   |
|                      | rl | un |                           | } | [ |
|                      | in | de |                           |   | 5 |
|                      | e} | rl |                           | [ | , |
|                      |    | in |                           | 5 | 5 |
|                      |    | e} |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+

**[SF-2108 YEAR 1 BPD Agency]{.underline}**

**Column 5** 1010 0 0

**Column 6** 1610 10,000 0

**Column 7** 4123,4126 6,000

**Column 9** 4801 5,500

**Column 10** 4124,4127 6,000

**Column 11** 4394 4,000 0

4382 0 500

**Columns 4+5+6+7+8-9-10 = Column 11 Columns 4+5+6+7+8-9-10 = Column
11**

**BPD: 0+0+10,000+0+0+(6,000) = 4,000 Agency: 0+0+0+6,000-5,500-0=500**

**AGENCY SF 133 Report on Budget Execution and Budgetary Resources Year
1**

Line 1 Budget authority

Line 1A Appropriations 4126E-B, 4123E (5,500+500) 6,000

Line 1D Net transfers [0]{.underline}

Total Line 1 6,000

Line 5 Temporarily not avail pursuant to P.L. 0

Line 6B Enacted rescissions (4382E) (500)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 5,500

Line 8 Obligations (4801E-B) [5,500]{.underline}

Line 11 Total status of budgetary resources 5,500

**Schedule N Unavailable Collections YR 1**

0199 Balance, start of year 0 From prior year Schedule N, Line 0799

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (6,000) From Sch P, this scenario line 4026

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts scenario

0620 Reduction pursuant to Public Law (+) [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 4,500

**Schedule P Program and Financing Year 1 BPD Agency**

2200 New budget authority (gross) (line 4250) 5,500

4026 Appropriation (trust fund) (4126E-B, 4123E) 6,000

4035 Appropriation rescinded (-) (4382E) (500)

4100 Transferred to other accounts (-) 0

4200 Transferred from other accounts (+) [0]{.underline}

4250 Appropriation, (total) 5,500

7000 Total new budget authority (gross) 5,500

7240 Obligated balance, soy (4801B) 0

7310 Total new obligations (+) (line 1000) 5,500

7440 Obligated balance, eoy (4801E) 5,500

8700 Total outlays (gross) 0

8900 Budget authority (net) 5,500

9000 Outlays (net) 0

9201 Total investments, soy: Federal securities (1610B) 0

9202 Total investments, eoy: Federal securities (1610E) 10,000 \* 0

\*NOTE: BPD Corpus TAFS report memorandum entries for investments.

**Form and Content Balance Sheet Year 1 BPD Agency Combined Consol**

Assets

Intragovernmental

2\. Investments 1610E 10,000 10,000 10,000

3\. Accounts receivable 1330E [5,500 5,500 0]{.underline}

6\. Total Intragovernmental 10,000 5,500 15,500 10,000

15\. Total assets 10,000 5,500 15,500 10,000

Liabilities

Intragovernmental

16. Accounts payable 2150E [5,500 5,500 0]{.underline}

> 19\. Total intragovernmental [5,500 5,500 0]{.underline}
>
> 27\. Total liabilities 5,500 5,500 [0]{.underline}

Net Position

30\. Cumulative results of operations 3310E [4,500 5,500 10,000
10,000]{.underline}

31\. Total net position [4,500 5,500 10,000 10,000]{.underline}

32\. Total liabilities and net position 10,000 5,500 15,500 10,000

**Form and Content Statement of Net Cost Year 1 BPD Agency Combined
Consol**

Program Costs

1.  Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0 0 0
> 0]{.underline}
>
> 6\. Net costs with the public [0 0 0 0]{.underline}

7\. Total net cost [0 0 0 0]{.underline}

10\. Net Cost of Operations 0 0 0 0

**Form and Content Statement of Changes in Net Position Receipt Year 1**

BPD Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 10,000 0 0 0 10,000 0 10,000 0

10\. Transfers-in/out w/out reimburs

(5765E, 5755E) [(5,500) 0 5,500 0 0 0 0 0]{.underline}

16\. Total Financing Sources 4,500 0 5,500 0 10,000 0 10,000 0

17\. Net Cost of Operations [0 0 0 0 0 0 0 0]{.underline}

18\. Ending Balances 4,500 0 5,500 0 10,000 0 10,000 0

**Form and Content Statement of Financing Year 1 BPD Agency Combined
Consolidated**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred (4801E-B) [0 5,500 5,500 5,500]{.underline}

3.Obligations net of offsetting collections & recoveries (1-2) 0 5,500
5,500 5,500

4\. Less: Offsetting receipts (5800E) ([10,000) 0 (10,000)
(10,000)]{.underline}

5\. Net Obligations (3-4) [10,000 5,500 15,500 15,500]{.underline}

11\. Total resources used to finance activities 10,000 5,500 15,500
15,500

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0 5,500 5,500 5,500

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

14b. Other (5800E) 10,000 0 10,000 10,000

17.Total resources used to finance items not

part of the net cost of operations (12thru16) [10,000 5,500 15,500
15,500]{.underline}

18. Total resources used to finance the net

> Cost of operations (11-17) [0 0 0 0]{.underline}

30\. Net Cost of Operations (18+29) 0 0 0 0

**YEAR 2**

**BPD Trust Fund Corpus Account Agency Trust Fund Account**

1\. To bring authority rescinded in prior-year (year 1) forward as
current year authority. (TC A108)

+-------------------------+---+---+---------------------------+---+---+
| # Budgetary             | 5 | 5 | # Budgetary               |   |   |
|                         | 0 | 0 |                           |   |   |
| 4384 Rescinded Amts     | 0 | 0 | No entry.                 |   |   |
| Approp from Sp & Tr     |   |   |                           |   |   |
| TAFS Desig by Treas as  |   |   |                           |   |   |
| "Available"             |   |   |                           |   |   |
|                         |   |   |                           |   |   |
| 4394 Receipts Unavail   |   |   |                           |   |   |
| for Obligation Upon     |   |   |                           |   |   |
| Collection              |   |   |                           |   |   |
+-------------------------+---+---+---------------------------+---+---+
| # Proprietary           |   |   | # Proprietary             |   |   |
|                         |   |   |                           |   |   |
| No entry.               |   |   | No entry.                 |   |   |
+-------------------------+---+---+---------------------------+---+---+

2.To record receipts credited to the corpus account. (Note: This
transaction combines the activity of the receipt and expenditure
accounts.) (TC A188)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 12 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4394 Receipts        |    |    |                           |   |   |
| Unavail for          |    |    |                           |   |   |
| Obligation Upon      |    |    |                           |   |   |
| Collection           |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

3.To invest receipts in U.S. Treasury securities issued by the Bureau of
Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

4\. To record a payable for amount appropriated from the
Treasury-managed trust fund to the agency trust fund expenditure
account. This amount is specified in the agency\'s appropriation or
authorization act. In order to maintain sound cash management
principles, the funds will not be transferred until needed for
disbursement (TCA270). For the agency trust fund, record the receivable
for amounts appropriated from the Treasury-managed trust fund
expenditure account. This amount is specified in the agency\'s
appropriation or authorization act. In order to maintain sound cash
management principles, the funds will not be transferred until needed
for disbursement (TC A268).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 8  | 8  | # Budgetary               | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 4394 Receipts        | 00 | 00 | 4126 Amounts Appropriated | 0 | 0 |
| Unavail f/ Oblig     |    |    | f/ Specific Treasury      | 0 | 0 |
| Upon Collection      |    |    | Managed Trust Fund TAFS - | 0 | 0 |
|                      |    |    | Receivable                |   |   |
| 4127 Amts Approp f/  |    |    |                           |   |   |
| Specific Treasury    |    |    | 4450 Unapportioned        |   |   |
| Managed Trust Fd     |    |    | Authority                 |   |   |
| TAFS - Payable       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 8  | 8  | # Proprietary             | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 5765 Nonexpenditure  | 00 | 00 | 1330 Receivable for       | 0 | 0 |
| Financing Sources -- |    |    | Transfer of Current       | 0 | 0 |
| Transfers-Out        |    |    | Invested Balances         | 0 | 0 |
|                      |    |    |                           |   |   |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       |   |   |
| Transfer of          |    |    | Financing Sources         |   |   |
| currently Invested   |    |    | Transfers-In              |   |   |
| Balances             |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

5\. Record apportionment and allotment of amounts in the Agency trust
fund account and to record obligations of undelivered orders unpaid
(TCA116, TCA120, B204).

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 8 | 5 |
|                      |    |    |                           | , | 0 |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 |   |
|                      |    |    |                           | 0 | 7 |
|                      |    |    | 4610 Allotments --        |   | , |
|                      |    |    | Realized Resources        |   | 5 |
|                      |    |    |                           |   | 0 |
|                      |    |    | 4801 Undelivered Orders,  |   | 0 |
|                      |    |    | Obligations, Unpaid       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| # No entry,          |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

6.  Record the rescission of \$500 in the Agency TAFS and adjust
    receivable and payable between the related accounts. TC A271 and
    A269

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4127 Amts Approp f/  |    |    | 4610 Allotments           | 0 | 0 |
| Specific Treas Mgd   |    |    |                           |   |   |
| Trust Fd TAFS -      |    |    | 4382 Rescissions -- New   | 5 | 5 |
| Payable              |    |    | Budget Authority -        | 0 | 0 |
|                      |    |    | Special & Trust TAFS      | 0 | 0 |
| 4124 Amts Approp f/  |    |    | designated by Treas as    |   |   |
| Specific Treas Mgd   |    |    | "Available"               |   |   |
| Trust Fd TAFS -      |    |    |                           |   |   |
| Payable - Rescinded  |    |    | 4123 Amts Approp f/       |   |   |
|                      |    |    | Specific Treas Mgd Trust  |   |   |
|                      |    |    | Fd TAFS- Receivable -     |   |   |
|                      |    |    | Rescinded                 |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | 4126 Amts Approp f/       |   |   |
|                      |    |    | Specific Treas Mgd Trust  |   |   |
|                      |    |    | Fd TAFS - Receivable      |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 5  | 5  | # Proprietary             | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       | 0 | 0 |
| Transfer of Curr     |    |    | Financing Sources --      |   |   |
| Invested Bals        |    |    | Transfers-In              |   |   |
|                      |    |    |                           |   |   |
| 5765 Nonexpend Fin   |    |    | 1330 Receivable for       |   |   |
| Sources --           |    |    | Transfer of Current       |   |   |
| Transfers-Out        |    |    | Invest Bals               |   |   |
+----------------------+----+----+---------------------------+---+---+

**PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 13 | # Budgetary               | 5 | 5 |
|                      | ,0 | ,0 |                           | 0 | 0 |
| 4114 Approp Trust or | 00 | 00 | 4123 Amts Approp f/       | 0 | 0 |
| Special Fund         |    |    | Specific Treas Mgd Trust  |   |   |
| Receipts             | 10 | 5  | Fd TAFS- Receivable -     | 1 | [ |
|                      | ,0 | 00 | Rescinded                 | 3 | 1 |
| 4127 Amts Approp f/  | 00 |    |                           | , | 3 |
| Specific Treas Mgd   |    | [  | 4126 Amts Approp f/       | 0 | , |
| Trust Fd TAFS --     | [  | 8, | Specific Treas Mgd Trust  | 0 | 0 |
| Payable              | 0] | 50 | Fd TAFS - Receivable      | 0 | 0 |
|                      | {. | 0] |                           |   | 0 |
| 4124 Amts Approp f/  | un | {. | 4382 Rescissions -- New   | [ | ] |
| Specific Treas Mgd   | de | un | Budget Authority -- Spec  | 0 | { |
| Trust Fd TAFS --     | rl | de | & Tr TAFS desig by Treas  | ] | . |
| Payable -- Rescinded | in | rl | as "Available"            | { | u |
|                      | e} | in |                           | . | n |
| 4201 Total Actual    |    | e} | 4801 Undelivered Orders,  | u | d |
| Resources --         | 22 |    | Obligations, Unpaid       | n | e |
| Collected            | ,0 | 22 |                           | d | r |
|                      | 00 | ,0 |                           | e | l |
| 4394 Receipts        |    | 00 |                           | r | i |
| Unavail for Oblig    |    |    |                           | l | n |
| upon Collection      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } | [ |
|                      |    |    |                           |   | 1 |
|                      |    |    |                           | [ | 3 |
|                      |    |    |                           | 1 | , |
|                      |    |    |                           | 3 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 22 | 13 | # Proprietary             | 1 | 5 |
|                      | ,0 | ,0 |                           | 3 | , |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | , | 5 |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 0 |
| by BPD               | 7  | 4  | Invested Balances         | 0 | 0 |
|                      | ,5 | ,5 |                           | 0 |   |
| 2150 Payable for     | 00 | 00 | 3310 Cumulative Results   |   | [ |
| Transfer of Curr     |    |    | of Operations             | [ | 7 |
| Invested Bals        | [  | [1 |                           | 0 | , |
|                      | 0] | 2, | 5755 Nonexpenditure       | ] | 5 |
| 3310 Cumulative      | {. | 00 | Financing Sources         | { | 0 |
| Results of           | un | 0] | Transfers-In              | . | 0 |
| Operations           | de | {. |                           | u | ] |
|                      | rl | un |                           | n | { |
| 5765 Nonexpend Fin   | in | de |                           | d | . |
| Sources --           | e} | rl |                           | e | u |
| Transfers-Out        |    | in |                           | r | n |
|                      | [2 | e} |                           | l | d |
| 5800 Tax Revenue     | 9, |    |                           | i | e |
| Collected            | 50 | [2 |                           | n | r |
|                      | 0] | 9, |                           | e | l |
|                      | {. | 50 |                           | } | i |
|                      | un | 0] |                           |   | n |
|                      | de | {. |                           | [ | e |
|                      | rl | un |                           | 1 | } |
|                      | in | de |                           | 3 |   |
|                      | e} | rl |                           | , | [ |
|                      |    | in |                           | 0 | 1 |
|                      |    | e} |                           | 0 | 3 |
|                      |    |    |                           | 0 | , |
|                      |    |    |                           | ] | 0 |
|                      |    |    |                           | { | 0 |
|                      |    |    |                           | . | 0 |
|                      |    |    |                           | u | ] |
|                      |    |    |                           | n | { |
|                      |    |    |                           | d | . |
|                      |    |    |                           | e | u |
|                      |    |    |                           | r | n |
|                      |    |    |                           | l | d |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | } | i |
|                      |    |    |                           |   | n |
|                      |    |    |                           |   | e |
|                      |    |    |                           |   | } |
+----------------------+----+----+---------------------------+---+---+

**\
**

**Closing Entries**

7\. To reclassify the rescission. (TC F250 and F249)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4124 Amts Approp f/  |    |    | 4382 Rescissions -- New   | 0 | 0 |
| Specific Treas Mgd   |    |    | Budget Authority - Spec & |   |   |
| Trust Fd TAFS -      |    |    | Tr TAFS desig by Treas as |   |   |
| Payable - Rescinded  |    |    | "Available"               |   |   |
|                      |    |    |                           |   |   |
| 4384 Rescinded Amts  |    |    | 4123 Amts Approp f/       |   |   |
| Approp from Sp & Tr  |    |    | Specific Treas Mgd Trust  |   |   |
| TAFS desig by Treas  |    |    | Fd TAFS- Receivable --    |   |   |
| as "Available"       |    |    | Rescinded                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

8.  In the BPD TAFS, close appropriation to total actual resources
    collected. (TC F204) In both accounts close revenue and financing
    sources transferred to cumulative results of operations. (TC F228)

+----------------------+----+----+---------------------------+----+---+
| # Budgetary          | 12 | 12 | # Budgetary               |    |   |
|                      | ,0 | ,0 |                           |    |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |    |   |
| Resources Collected  |    |    |                           |    |   |
|                      |    |    |                           |    |   |
| 4114 Approp Trust or |    |    |                           |    |   |
| Special Fd Receipts  |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        | 12 | 7  | # Proprietary             | 7  | 7 |
|                      | ,0 | ,5 |                           | ,5 | , |
| 5800 Tax Revenue     | 00 | 00 | 5755 Nonexpenditure       | 00 | 5 |
| Collected            |    |    | Financing Sources --      |    | 0 |
|                      |    | 4  | Trans In                  |    | 0 |
| 5765 Nonexpend Fin   |    | ,5 |                           |    |   |
| Sources -- Trans Out |    | 00 | 3310 Cumulative Results   |    |   |
|                      |    |    | of Operations             |    |   |
| 3310 Cumulative      |    |    |                           |    |   |
| Results of Ops       |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+

**POST-CLOSING TRIAL BALANCE YEAR 2**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 22 | 13 | # Budgetary               | 1 | 1 |
|                      | ,0 | ,0 |                           | 3 | 3 |
| 4127 Amts Approp f/  | 00 | 00 | 4126 Amts Approp f/       | , | , |
| Specific Treas Mgd   |    |    | Specific Treas Mgd Trust  | 0 | 0 |
| Trust Fd TAFS --     | [  | 5  | Fd TAFS -- Receivable     | 0 | 0 |
| Payable              | 0] | 00 |                           | 0 | 0 |
|                      | {. |    | 4801 Undelivered Orders   |   |   |
| 4201 Total Actual    | un | [  | -- Obligations, Unpaid    | [ | 1 |
| Resources Collected  | de | 8, |                           | 0 | 3 |
|                      | rl | 50 |                           | ] | , |
| 4384 Rescinded Amts  | in | 0] |                           | { | 0 |
| Approp from Sp & Tr  | e} | {. |                           | . | 0 |
| TAFS desig by Treas  |    | un |                           | u | 0 |
| as "Available"       | 22 | de |                           | n |   |
|                      | ,0 | rl |                           | d |   |
| 4394 Receipts Not    | 00 | in |                           | e |   |
| Available for        |    | e} |                           | r |   |
| Obligation upon      |    |    |                           | l |   |
| Collection           |    | 22 |                           | i |   |
|                      |    | ,0 |                           | n |   |
|                      |    | 00 |                           | e |   |
|                      |    |    |                           | } |   |
|                      |    |    |                           |   |   |
|                      |    |    |                           | 1 |   |
|                      |    |    |                           | 3 |   |
|                      |    |    |                           | , |   |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 22 | 13 | # Proprietary             | 1 | [ |
|                      | ,0 | ,0 |                           | 3 | 1 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | , | 3 |
| Treas Securities iss |    |    | Transfer of Current       | 0 | , |
| by BPD               | [  | [  | Invested Balances         | 0 | 0 |
|                      | 0] | 9, |                           | 0 | 0 |
| 2150 Payable for     | {. | 00 | 3310 Cumulative Results   |   | 0 |
| Transfer of Curr     | un | 0] | of Operations             | [ | ] |
| Invested Bals        | de | {. |                           | 0 | { |
|                      | rl | un |                           | ] | . |
| 3310 Cumulative      | in | de |                           | { | u |
| Results of Ops       | e} | rl |                           | . | n |
|                      |    | in |                           | u | d |
|                      | [2 | e} |                           | n | e |
|                      | 2, |    |                           | d | r |
|                      | 00 | [2 |                           | e | l |
|                      | 0] | 2, |                           | r | i |
|                      | {. | 00 |                           | l | n |
|                      | un | 0] |                           | i | e |
|                      | de | {. |                           | n | } |
|                      | rl | un |                           | e |   |
|                      | in | de |                           | } | 1 |
|                      | e} | rl |                           |   | 3 |
|                      |    | in |                           | 1 | , |
|                      |    | e} |                           | 3 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

**[SF-2108 YEAR 2 BPD Agency]{.underline}**

**Column 5** 1010 0 0

**Column 6** 1610 22,000 0

**Column 7** 4123, 4126 0 13,500

**Column 9** 4801 0 13,000

**Column 10** 4124, 4127 13,500 0

**Column 11** 4394 8,500 0

4382 0 500

**Columns 4+5+6+7+8-9-10 = Column 11 Columns 4+5+6+7+8-9-10 = Column
11**

**BPD: 0+0+22,000+0+(13,500)-0-0 = 8,500 Agency:
0+0+0+13,500+0-13,000-0=500**

**SF 133 Report on Budget Execution and Budgetary Resources Year 2**

Line 1 Budget authority

Line 1A Appropriations 4126E-B, 4123E 8,000

Line 1D Net transfers [0]{.underline}

Total Line 1 8,000

Line 2 A Unobligated balance

> (4126B+4801B) 0

Line 5 Temporarily not avail pursuant to P.L. (-) 0

Line 6B Enacted rescissions (-) 4382E (500)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 7,500

Line 8 Obligations Agency 4801 E-B [7,500]{.underline}

Line 11 Total status of budgetary resources 7,500

Line 14C Undelivered orders 4801E 13,000

**Schedule N Unavailable Collections YR 2 BPD Agency**

0199 Balance, start of year 4,500 N/A From prior year Schedule N, Line
0799

02XX Receipts [12,000]{.underline} From Schedule R

0400 Total: balances & collections 16,500 SUM

05XX Appropriations (-) (8,000) From Sch P, this scenario lines 6026 &
6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts scenario

0620 Reduction pursuant to Public Law [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 9,000

**Schedule P Program and Financing YEAR 2**

1000 Total new obligations line 7310 (4801E-B) 7,500

2199 Total unob bal carried fwd, soy (+) (4126B+4801B) 0

2200 New budget authority (gross) (line 6250) [7,500]{.underline}

2390 Total budgetary resources available for obligation 7,500

6026 Appropriation (trust fund) (4126E-B, 4123E) 8,000

6035 Appropriation rescinded (-) (4382E) (500)

6045 Portion Precluded from obligation (-) 0

6100 Transferred to other accounts (-) 0

6200 Transferred f/ other accounts (+) [0]{.underline}

6250 Appropriation, (total) 7,500

7240 Obligated Balance, soy (4801B) 5,500

7310 Total New Obligations (+) (line 1000) (4801E-B) 7,500

7440 Obligated balance, eoy (4801E) 13,000

8700 Total Outlays (gross) 0

8900 Budget Authority (net) 7,500

9000 Outlays (net) 0

9201 Total Investments, soy: Federal securities (1610B) 10,000

9202 Total Investments, eoy: Federal securities (1610E) 22,000

NOTE: The corpus and agency accts submit separate FACTSII data but they
are consolidated by OMB.

**Form and Content Balance Sheet YR 2 BPD Agency Combined Consol**

Assets

Intragovernmental

2\. Investments 1610E 22,000 22,000 22,000

3\. Accounts receivable 1330E [13,000 13,000 13,000]{.underline}

6\. Total Intragovernmental [22,000 13,000 35,000 35,000]{.underline}

15\. Total assets 22,000 13,000 35,000 35,000

Liabilities

Intragovernmental

17. Accounts payable 2150E [13,000 13,000 13,000]{.underline}

> 19\. Total intragovernmental [13,000 13,000 13,000]{.underline}
>
> 27\. Total liabilities [13,000 13,000 13,000]{.underline}

Net Position

30\. Cumulative results of operations 3310E [9,000 13,000 22,000
22,000]{.underline}

31\. Total net position [9,000 13,000 22,000 22,000]{.underline}

32\. Total liabilities and net position 9,000 13,000 22,000 22,000

**Form and Content Statement of Net Cost YR 2 BPD Agency Combined
Consol0**

Program Costs

9.  Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0 0 0
> 0]{.underline}
>
> 6\. Net costs with the public [0 0 0 0]{.underline}

7\. Total net cost [0 0 0 0]{.underline}

10\. Net Cost of Operations 0 0 0 0

**Form and Content Statement of Changes in Net Position Receipt YR 2**

BPD Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

1\. Beginning Balance (3310B) 4,500 0 5,500 0 10,000 0 10,000 0

2\. Prior period adjustments [0 0 0 0 0 0 0 0]{.underline}

3\. Beginning Balance, as adjusted 4,500 0 5,500 0 10,000 0 10,000 0

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 12,000 0 0 0 12,000 0 12,000 0

10\. Transfers-in/out w/out reimburs

(5765E, 5755E) [(7,500) 0 7,500 0 0 0 0 0]{.underline}

16\. Total Financing Sources 9,000 0 13,000 0 22,000 0 22,000 0

17\. Net Cost of Operations [0 0 0 0 0 0 0 0]{.underline}

18\. Ending Balances 9,000 0 13,000 0 22,000 0 22,000 0

**Form and Content Statement of Financing YR 2 BPD Agency Combined
Consolidated**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 4801E-B 0 7,500 7,500 7,500

3.Obligations net of offsetting collections & recoveries (1-2) 0 7,500
7,500 7,500

4\. Less: Offsetting receipts (5800E) [(12,000) 0 (12,000)
(12,000)]{.underline}

5\. Net Obligations (3-4) [12,000 7,500 19,500 19,500]{.underline}

11\. Total resources used to finance activities 12,000 7,500 19,500
19,500

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0 7,500 7,500 7,500

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

14b. Other (5800E) [12,000 0 12,000 12,000]{.underline}

17.Total resources used to finance items not

part of the net cost of operations (12thru16) 12,000 7,500 19,500 19,500

18.Total resources used to finance the net

> Cost of operations (11-17) 0 0 0 0

30\. Net Cost of Operations (18+29) 0 0 0 0