**Advance funding** is the appropriation of budget authority provided in
an appropriation act to be used, if necessary, to cover obligations
incurred late in the fiscal year for benefit payments in excess of the
amount specifically appropriated in act for that year, where budget
authority is charged to the appropriation for the program for the fiscal
year following the fiscal year for which the appropriation act is
passed. When such budget authority is used, the budget records an
increase in the budget authority for the fiscal year in which it is used
and a reduction in the budget authority for the following fiscal
year.[^1]

For example, advance funding authority was requested in the 2002
(Year 1) Budget to cover the following benefit payments: special
benefits, federal unemployment benefits and allowances, veterans
insurance and indemnities, compensation and pensions and re-adjustment
benefits.

1.  To record the enactment of an annual appropriation and receipt of
    warrant.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A104 |
| DR 4119 Other Appropriations Realized 1,000                   |      |
|                                                               |      |
| CR 4450 Unapportioned Authority 1,000                         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1010 Fund Balance With Treasury 1,000                      |      |
|                                                               |      |
| CR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 1,000                                                |      |
+---------------------------------------------------------------+------+

2.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 1,000                         |      |
|                                                               |      |
| CR 4510 Apportionments 1,000                                  |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 1,000                                  |      |
|                                                               |      |
| CR 4610 Allotments -- Realized Resources 1,000                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  Purchase request for \$250, was approved. (Commitment)

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B202 |
| DR 4610 Allottments -- Realized Resources 250                 |      |
|                                                               |      |
| CR 4700 Commitments -- Programs Subject to                    |      |
|                                                               |      |
| Apportionments 250                                            |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

5.  To record current-year undelivered orders without an advance.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4700 Commitments -- Programs Subject to                    |      |
|                                                               |      |
| Apportionments 250                                            |      |
|                                                               |      |
| CR 4801 Undelivered Orders - Obligations, Unpaid 250          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

###### June, Year 1

Determined that the amount appropriated for federal unemployment benefit
and allowance expenses will exceed obligations incurred by \$1,500. An
advancement of funding is necessary to cover excess obligations.

6.  To record the receipt of a warrant for advance funding to cover
    excess obligations.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A104 |
| DR 4119 Other Appropriations Realized (Advance Flag \~ F)[^2] |      |
| 1,500                                                         |      |
|                                                               |      |
| CR 4450 Unapportioned Authority 1,500                         |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| DR 1010 Fund Balance With Treasury 1,500                      |      |
|                                                               |      |
| CR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 1,500                                                |      |
+---------------------------------------------------------------+------+

7.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 1,500                         |      |
|                                                               |      |
| CR 4510 Apportionments 1,500                                  |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

8.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 1,500                                  |      |
|                                                               |      |
| CR 4610 Allotments -- Realized Resources 1,500                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

9.  To record the accrued benefit at the end of the accounting period
    for unpaid estimated costs incurred (employer agency).

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | D404 |
| DR 4610 Allotments -- Realized Resources 2,000                |      |
|                                                               | B134 |
| CR 4901 Delivered Orders -- Obligations, Unpaid 2,000         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6400 Benefit Expense 2,000                                 |      |
|                                                               |      |
| CR 2213 Employer Contributions and Payroll Taxes              |      |
|                                                               |      |
| Payable 2,000                                                 |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations -- Used 2,000               |      |
|                                                               |      |
| CR 5700 Expended Appropriations 2,000                         |      |
+---------------------------------------------------------------+------+

10. Payment schedule certified and confirmed for benefit expense.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations, Unpaid 2,000         |      |
|                                                               |      |
| CR 4902 Delivered Orders- Obligations, Paid 2,000             |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2213 Employer Contributions and Payroll Taxes              |      |
|                                                               |      |
| Payable 2,000                                                 |      |
|                                                               |      |
| CR 1010 Fund Balance With Treasury 2,000                      |      |
+---------------------------------------------------------------+------+

11. To record the delivery of goods and accrue a liability (related to
    #5).

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders Obligations, Unpaid 250            |      |
|                                                               | B134 |
| CR 4901 Delivered Orders -- Obligations, Unpaid 250           |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 250                  |      |
|                                                               |      |
| CR 2110 Accounts Payable 250                                  |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 250                  |      |
|                                                               |      |
| CR 5700 Expended Appropriations 250                           |      |
+---------------------------------------------------------------+------+

12. Payment schedule certified and confirmed.

+---------------------------------------------------------------+------+
| # YEAR 1                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations, Unpaid 250           |      |
|                                                               |      |
| CR 4902 Delivered Orders - Obligations, Paid 250              |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 250                                  |      |
|                                                               |      |
| CR 1010 Fund Balance With Treasury 250                        |      |
+---------------------------------------------------------------+------+

**Pre - Closing Adjusted Trial Balance**

**YEAR 1**

+----------------------------+-------------------+--------------------+
| ### YEAR 1                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,500             | 0                  |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4450                       | 2,500             | 250                |
|                            |                   |                    |
| 4510                       | 250               | 0                  |
|                            |                   |                    |
| 4610                       | 2,250             | 0                  |
|                            |                   |                    |
| 4700                       | 250               | 0                  |
|                            |                   |                    |
| 4801                       | [2                | [                  |
|                            | ,000]{.underline} | 2,250]{.underline} |
| 4901                       |                   |                    |
|                            | 4,750             | 2,500              |
| 4902                       |                   |                    |
|                            |                   | 0                  |
| #### Total                 |                   |                    |
|                            |                   | 0                  |
| #### Proprietary           |                   |                    |
|                            |                   | 2,500              |
| 1010                       |                   |                    |
|                            |                   | 2,250              |
| 2210                       |                   |                    |
|                            |                   | [0]{.underline}    |
| 2213                       |                   |                    |
|                            |                   | 4,750              |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| 6400                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

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

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 2,250**            |      |
|                                                               |      |
| CR 6100 Operating Expense/Program Costs 250                   |      |
|                                                               |      |
| CR 6400 Benefit Expense 2,000                                 |      |
|                                                               |      |
| DR 5700 Expended Appropriations 2,250                         |      |
|                                                               |      |
| **CR 3310 Cumulative Results of Operations 2,250**            |      |
+---------------------------------------------------------------+------+

2.  To record the consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| DR 4201 Total Actual Resources - Collected 2,500              |      |
|                                                               |      |
| CR 4119 Other Appropriations Realized 2,500                   |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record the closing of Expended Authority - Paid.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Delivered Orders -- Obligations, Paid 2,250           |      |
|                                                               |      |
| CR 4201 Total Actual Resources - Collected 2,250              |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 2,500                                                |      |
|                                                               |      |
| **CR 3100 Unexpended Appropriations - Cumulative 250**        |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 2,250                |      |
+---------------------------------------------------------------+------+

5.  To record closing of unobligated balances to expiring authority.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F212 |
| DR 4610 Allotments -- Realized Resources 250                  |      |
|                                                               |      |
| CR 4650 Allotments - Expired Authority 250                    |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

**Post -- Closing Trial Balance**

**YEAR 1**

+----------------------------+-------------------+--------------------+
| ### YEAR 2                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 250               | [250]{.underline}  |
|                            |                   |                    |
| 4201                       | [0]{.underline}   | 250                |
|                            |                   |                    |
| 4650                       | 250               | [250]{.underline}  |
|                            |                   |                    |
| #### Total                 | 250               | 250                |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   |                    |
|                            |                   |                    |
| 1010                       | 250               |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (YEAR-END)

# YEAR 1

## BUDGETARY RESOURCES 

1.  Budget Authority

A. Appropriations (4119E) [2,500]{.underline}

7.  **Total Budgetary Resources** 2,500

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations Incurred:

#####  A. Direct (4902E) 2,250

9.  Unobligated Balance:

A. Apportioned

1\. Balance, Currently Available (4610E) [250]{.underline}

11. **Total Status of Budgetary Resources** 2,500

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays

A. Disbursements (4902E) 2,250

**FMS 2108 Year-end Closing Statement**

**YEAR 1**

### Column 5 Postclosing Unexpended Balance (1010E) 250

Column 11 Unobligated Balance (4610E) 250

**Department/Agency/Reporting Entity**

**CONSOLIDATED BALANCE SHEET**

**As of September 30, Year 1**

**(in dollars/thousands/millions)**

**Assets (Note 2)**

######### Intragovernmental Assets:

1.  Fund Balance With Treasury (Note 3) (1010E) [250]{.underline}

```{=html}
<!-- -->
```
6.  Total Intragovernmental Assets [250]{.underline}

```{=html}
<!-- -->
```
15. Total Assets 250

**Liabilities (Note 12)**

27\. Total Liabilities [0]{.underline}

**Net position:**

29\. Unexpended Appropriations (Note 20) (3100E) 250

30\. Cumulative Results of Operations (3310E) [0]{.underline}

31. Total Net Position [250]{.underline}

32. Total Liabilities and Net Position 250

# 

# Department/Agency/Reporting Entity

**CONSOLIDATED STATEMENT OF NET COST**

**For the year ended September 30, Year 1**

**(in dollars/thousands/millions)**

**Program Costs:**

> Program A:

1.  Intragovernmental Gross Costs (6100E & 6400E) [2,250]{.underline}

```{=html}
<!-- -->
```
3.  Intragovernmental Net Costs [2,250]{.underline}

```{=html}
<!-- -->
```
7.  Total Net Costs [2,250]{.underline}

10\. Net Cost of Operations 2,250

**Department/Agency/Reporting Entity**

**CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION**

**For the year ended September 30, Year 1**

**(in dollars/thousands/millions)**

Cumulative Results Unexpended

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

**Budgetary Financing Sources:**

4\. Appropriations Received (3101E) 0 2,500

7\. Appropriations Used (3107/5700E) 2,250 (2,250)

**Other Financing Sources:**

16. Total Financing Sources 2,250 250

17. Net Cost of Operations [2,250]{.underline} [0]{.underline}

18. Ending Balances 0 250

# 

# Department/Agency/Reporting Entity

**COMBINED STATEMENT OF FINANCING**

**For the year ended September 30, Year 1**

**(in dollars/thousands/millions)**

**Resources Used to Finance Activities:**

**Budgetary Resources Obligated**

1.  Obligations Incurred (4902E) [2,250]{.underline}

```{=html}
<!-- -->
```
5.  Net Obligations (3-4) [2,250]{.underline}

```{=html}
<!-- -->
```
11. Total Resources Used to Finance Activities (5+10) 2,250

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

17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) [0]{.underline}

18. Total Resources Used to Finance the

Net Cost of Operations (11-17) [2,250]{.underline}

**Components of the Net Cost of Operations That Will Not Require**

**Or Generate Resources in the Current Period:**

29. Total Components of the Net Cost of Operations

That Will Not Require Or Generate Resources in

the Current Period [0]{.underline}

30. Net Cost of Operations (18+29) 2,250

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR ACTUAL COLUMN FOR
YEAR 1 REPORTING

##### **OBLIGATIONS BY PROGRAM ACTIVITY**

1000 Total new obligations (4902E) 2,250

##### **BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION**

2200 New budget authority, (gross) (sum 4000...6962) 2,500

2395 Total new obligations (same as 1000, opposite sign) (2,250)

2398 Unobligated balance expiring or withdrawn (4610E) (250)

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

4000 Appropriation (4119E) 1,000

4028 Appropriation available from subsequent year (4119E) (Advance Flag
\~ F)[^3] 1,500

4300 Appropriation (total discretionary) (sum 4000\...4200) 2,500

##### **CHANGE IN OBLIGATED BALANCES**

7310 Total new obligations (same as 1000) 2,250

7320 Total outlays (gross) (4902E) (2,250)

##### **OUTLAYS (GROSS), DETAIL**

8690 Outlays from new discretionary authority (4902E) 2,250

### NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200-(8800..8845), 8895, 8896) 2,500

9000 Outlays (net) (sum (8690..8698) -- (8800..8845)) 2,250

**Beginning Trial Balance**

**YEAR 2**

+----------------------------+-------------------+--------------------+
| ### YEAR 2                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 250               | [250]{.underline}  |
|                            |                   |                    |
| 4201                       | [0]{.underline}   | 250                |
|                            |                   |                    |
| 4650                       | 250               | [250]{.underline}  |
|                            |                   |                    |
| #### Total                 | 250               | 250                |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   |                    |
|                            |                   |                    |
| 1010                       | 250               |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

1.  To record a reduction in authority for advance funding made
    available in the previous year.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A125 |
| DR 4450 Unapportioned Authority 1,500                         |      |
|                                                               |      |
| CR 4119 Other Appropriations Realized 1,500                   |      |
|                                                               |      |
| > (Advance Flag \~ P)[^4]                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

2.  To record the enactment of an appropriation and receipt of warrant.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A104 |
| DR 4119 Other Appropriations Realized 2,000                   |      |
|                                                               |      |
| CR 4450 Unapportioned Authority 2,000                         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1010 Fund Balance With Treasury 500                        |      |
|                                                               |      |
| CR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 500                                                  |      |
+---------------------------------------------------------------+------+

3.  To record budgetary authority apportioned by OMB and available for
    allotment.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A116 |
| DR 4450 Unapportioned Authority 500                           |      |
|                                                               |      |
| CR 4510 Apportionments 500                                    |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  To record allotment of authority.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 500                                    |      |
|                                                               |      |
| CR 4610 Allotments -- Realized Resources 500                  |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

5.  Purchase request for \$500, was approved. (Commitment)

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B202 |
| DR 4610 Allottments -- Realized Resources 500                 |      |
|                                                               |      |
| CR 4700 Commitments -- Programs Subject to                    |      |
|                                                               |      |
| Apportionment 500                                             |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

6.  To record current-year undelivered orders without an advance.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B204 |
| DR 4700 Commitments -- Programs Subject to                    |      |
|                                                               |      |
| Apportionment 500                                             |      |
|                                                               |      |
| CR 4801 Undelivered Orders Obligations Unpaid 500             |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

7.  To record the delivery of goods and accrue a liability.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B302 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 500          |      |
|                                                               | B134 |
| CR 4901 Delivered Orders -- Obligations, Unpaid 500           |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 500                  |      |
|                                                               |      |
| CR 2110 Accounts Payable 500                                  |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 500                    |      |
|                                                               |      |
| CR 5700 Expended Appropriations 500                           |      |
+---------------------------------------------------------------+------+

8.  Payment schedule certified and confirmed.

+---------------------------------------------------------------+------+
| # YEAR 2                                                      |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B110 |
| DR 4901 Delivered Orders -- Obligations, Unpaid 500           |      |
|                                                               |      |
| CR 4902 Delivered Orders- Obligations, Paid 500               |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 2110 Accounts Payable 500                                  |      |
|                                                               |      |
| CR 1010 Fund Balance With Treasury 500                        |      |
+---------------------------------------------------------------+------+

**Pre - Closing Adjusted Trial Balance**

**YEAR 2**

+----------------------------+-------------------+--------------------+
| ### YEAR 2                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 500               | 0                  |
|                            |                   |                    |
| 4119                       | 250               | 0                  |
|                            |                   |                    |
| 4201                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4450                       | 750               | 250                |
|                            |                   |                    |
| 4510                       | 250               | 0                  |
|                            |                   |                    |
| 4610                       | 500               | 0                  |
|                            |                   |                    |
| 4650                       | [500]{.underline} | 0                  |
|                            |                   |                    |
| 4700                       | 1,250             | [500]{.underline}  |
|                            |                   |                    |
| 4801                       |                   | 750                |
|                            |                   |                    |
| 4901                       |                   | 0                  |
|                            |                   |                    |
| 4902                       |                   | 250                |
|                            |                   |                    |
| #### Total                 |                   | 500                |
|                            |                   |                    |
| #### Proprietary           |                   | 0                  |
|                            |                   |                    |
| 1010                       |                   | 500                |
|                            |                   |                    |
| 2110                       |                   | [0]{.underline}    |
|                            |                   |                    |
| 3100                       |                   | 1,250              |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

######## Closing Entries

1.  To record the closing of revenue, expense and other financing source
    accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| ## Budgetary Entry                                            | TC   |
|                                                               | F228 |
| ## None                                                       |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| **DR 3310 Cumulative Results of Operations 500**              |      |
|                                                               |      |
| CR 6100 Operating Expenses/Program Costs 500                  |      |
|                                                               |      |
| DR 5700 Expended Appropriations 500                           |      |
|                                                               |      |
| **CR 3310 Cumulative Results of Operations 500**              |      |
+---------------------------------------------------------------+------+

2.  To record the consolidation of actual net-funded resources.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| DR 4201 Total Actual Resources - Collected 500                |      |
|                                                               |      |
| CR 4119 Other Appropriations Realized 500                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record the closing of Expended Authority - Paid.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Delivered Orders -- Obligations, Paid 500             |      |
|                                                               |      |
| CR 4201 Total Actual Resources - Collected 500                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  To record closing of fiscal year activity that increases unexpended
    appropriations.

+---------------------------------------------------------------+------+
|                                                               |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F233 |
| #### None                                                     |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 500                                                  |      |
|                                                               |      |
| **CR 3100 Unexpended Appropriations -- Cumulative 500**       |      |
|                                                               |      |
| **DR 3100 Unexpended Appropriations -- Cumulative 500**       |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations - Used 500                  |      |
+---------------------------------------------------------------+------+

**Post - Closing Trial Balance**

**YEAR 2**

+----------------------------+-------------------+--------------------+
| ### YEAR 2                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 250               | [250]{.underline}  |
|                            |                   |                    |
| #### 4201                  | [0]{.underline}   | 250                |
|                            |                   |                    |
| 4650                       | 250               | [250]{.underline}  |
|                            |                   |                    |
| **Total**                  | 250               | 250                |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   |                    |
|                            |                   |                    |
| 1010                       | 250               |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

**SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (YEAR-END)**

# YEAR 2

## BUDGETARY RESOURCES 

1.  Budget Authority

A. Appropriations received (4119E) 500

2.  Unobligated Balance

> A. Brought Forward, Oct. 1 (4201B) [250]{.underline}

7.  **Total Budgetary Resources** 750

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations Incurred:

##### A. Direct (4902E) 500

10. Unobligated Balance Not Available

> D. Other (4650E) [250]{.underline}

11. **Total Status of Budgetary Resources** 750

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays

```{=html}
<!-- -->
```
a.  Disbursements (4902E) 500

**FMS 2108 Year-end Closing Statement**

**YEAR 2**

### Column 5 Postclosing Unexpended Balance (1010E) 250

Column 11 Unobligated Balance (4650E) 250

**Department/Agency/Reporting Entity**

**CONSOLIDATED BALANCE SHEET**

**As of September 30, Year 2**

**(in dollars/thousands/millions)**

**Assets (Note 2)**

######### Intragovernmental Assets:

1.  Fund Balance With Treasury (1010E) [250]{.underline}

```{=html}
<!-- -->
```
15. Total Assets 250

**Liabilities (Note 12)**

27\. Total Liabilities [0]{.underline}

**Net position:**

29\. Unexpended Appropriations (Note 20) (3100E) 250

31. Total Net Position [250]{.underline}

32. Total Liabilities and Net Position 250

**Department/Agency/Reporting Entity**

**CONSOLIDATED STATEMENT OF NET COST**

**For the year ended September 30, Year 2**

**(in dollars/thousands/millions)**

**Program Costs:**

> Program A:

1.  Intragovernmental Gross Costs (6100E) [500]{.underline}

```{=html}
<!-- -->
```
3.  Total Net Costs 500

> 5\. Less: Earned Revenue from Public [0]{.underline}
>
> 7\. Total Costs [500]{.underline}

10\. Net Cost of Operations 500

# Department/Agency/Reporting Entity

**CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION**

**For the year ended September 30, Year 2**

**(in dollars/thousands/millions)**

Cumulative Results Unexpended

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

1.  Beginning Balances (3100 B) 0 250

2.  Prior Period Adjustments 0 0

3.  Beginning Balances, As Adjusted 0 250

**Budgetary Financing Sources:**

4.  Appropriations Received (3101 E) 0 500

```{=html}
<!-- -->
```
7.  Appropriations Used (3107/5700E) 500 (500)

**Other Financing Sources:**

16. Total Financing Sources 500 250

17. Net Cost of Operations [500]{.underline} [0]{.underline}

18. Ending Balances 0 250

# Department/Agency/Reporting Entity

**COMBINED STATEMENT OF FINANCING**

**For the year ended September 30, Year 2**

**(in dollars/thousands/millions)**

**Resources Used to Finance Activities:**

**Budgetary Resources Obligated**

1.  Obligations Incurred (4902 E) [500]{.underline}

```{=html}
<!-- -->
```
5.  Net Obligations (3-4) [500]{.underline}

```{=html}
<!-- -->
```
11. Total Resources Used to Finance Activities (5+10) 500

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

15. Resources that Finance the Acquisition of Assets [0]{.underline}

```{=html}
<!-- -->
```
17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) [0]{.underline}

18. Total Resources Used to Finance the

Net Cost of Operations (11-17) [500]{.underline}

**Components of the Net Cost of Operations That Will Not Require**

**Or Generate Resources in the Current Period:**

29. Total Components of the Net Cost of Operations

That Will Not Require Or Generate Resources in

the Current Period [0]{.underline}

30. Net Cost of Operations (18+29) 500

**[BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR ACTUAL COLUMN
FOR YEAR 2 REPORTING]{.underline}**

##### **OBLIGATIONS BY PROGRAM ACTIVITY**

1000 Total new obligations (4902E) 500

##### **BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION**

2140 Unobligated balance carried forward, start of year 250

2200 New budget authority, (gross) (sum 4000...6962) 500

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

2440 Unobligated balance carried forward, end of year 250

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

4000 Appropriation (4119E) 2,000

4029 Appropriation available in prior year (4119E) (Advance Flag \~
P)[^5] (1,500)

4300 Appropriation (total discretionary) (sum 4000..4200) 500

7000 Total new budget authority (gross) (sum 4000..6990) 500

##### **CHANGE IN OBLIGATED BALANCES**

7310 Total new obligations (same as 1000) 500

7320 Total outlays (gross) (4902E) (500)

##### **OUTLAYS (GROSS), DETAIL**

8690 Outlays from new discretionary authority (4902E) 500

### NET BUDGET AUTHORITY AND OUTLAYS

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

9000 Outlays (net) (sum (8690..8698) -- (8800..8845)) 500

[^1]: OMB Circular No. A-11 (2004), Section 20.3 &20.4(c).

[^2]: F \~ Advance from future year, as defined in TFM S2-05-01, Section
    IV.

[^3]: F \~ Advance from future year, as defined in TFM S2-05-01, Section
    IV.

[^4]: P \~ Advance in prior year, as defined in TFM S2-05-01, Section
    IV.

[^5]: P \~ Advance in prior year, as defined in TFM S2-05-01, Section
    IV.