***Emergency, contingent appropriations** are amounts designated as
emergency appropriations by the Congress pursuant to the Budget
Enforcement Act and contingent on the President informing the Congress
that the amount has been designated as an emergency requirement.*

-   *When the appropriation is enacted, include the full amount of the
    appropriation on line 1A of the SF 133 and subtract the amount
    representing the funds the President has not yet designated as
    emergency requirements on line 5 except on the September 30^th^ SF
    133.*

-   *If the President designates a contingent emergency appropriation
    from a prior year as an emergency requirement, include the amount on
    line 1A of the SF 133 in the year of the presidential
    designation.*[^1] *This paragraph applies to contingent emergency
    appropriations enacted in fiscal year 1999 or earlier.*[^2]

An appropriation for \$2,000 (multi-year) was enacted, of which \$1,000
has been designated as emergency appropriations by Congress but where
the President has not yet informed the Congress that the amount is
designated as an emergency requirement.

1.  To record the enactment of an appropriation (multi-year) and receipt
    of warrant.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A104 |
| DR 4119 Other Appropriations Realized 2,000[^3]               |      |
|                                                               |      |
| CR 4450 Unapportioned Authority 2,000                         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1010 Fund Balance With Treasury 2,000                      |      |
|                                                               |      |
| CR 3101 Unexpended Appropriations -- Appropriations           |      |
|                                                               |      |
| Received 2,000                                                |      |
+---------------------------------------------------------------+------+

2.  To record budgetary authority apportioned by OMB and available for
    allotment *\
    (\$1,000 is apportioned, the remaining amount is for emergencies and
    not yet designated by the President)*.

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

3.  To record authority temporarily unavailable pursuant to public law.\
    *(Portion of appropriation related to emergencies and not
    available).*

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A128 |
| DR 4450 Unapportioned Authority 1,000                         |      |
|                                                               |      |
| CR 4395 Authority Unavailable for Obligation Pursuant         |      |
|                                                               |      |
| to Public Law -- Temporary 1,000                              |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4.  To record allotment of authority.

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

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

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B202 |
| DR 4610 Allotments -- Realized Resources 500                  |      |
|                                                               |      |
| CR 4700 Commitments -- Programs Subject to                    |      |
|                                                               |      |
| Apportionment 500                                             |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[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 current-year undelivered orders with an advance of \$250.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B206 |
| DR 4801 Undelivered Orders - Obligations, Unpaid 250          |      |
|                                                               |      |
| CR 4802 Undelivered - Orders Obligations,                     |      |
|                                                               |      |
| > Prepaid/Advance 250                                         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 1410 Advances to Others 250                                |      |
|                                                               |      |
| CR 1010 Fund Balance With Treasury 250                        |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| # QTR 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                           |      |
+---------------------------------------------------------------+------+

9.  To record the delivery of prepaid goods.

+---------------------------------------------------------------+------+
| # QTR 1                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | B404 |
| DR 4802 Undelivered Orders Obligations --                     |      |
|                                                               | B134 |
| Prepaid/Advance 250                                           |      |
|                                                               |      |
| CR 4902 Delivered Orders -- Obligations, Paid 250             |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expenses/Program Costs 250                  |      |
|                                                               |      |
| CR 1410 Advances to Others 250                                |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations - Used 250                  |      |
|                                                               |      |
| CR 5700 Expended Appropriations 250                           |      |
+---------------------------------------------------------------+------+

10. Payment schedule certified and confirmed.

+---------------------------------------------------------------+------+
| # QTR 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**

**QTR 1**

+----------------------------+-------------------+--------------------+
| ### QTR 1                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,000[^4]         | 1,000              |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4395                       | 2,000             | 0                  |
|                            |                   |                    |
| 4450                       | 1,500             | 500                |
|                            |                   |                    |
| 4510                       | 0                 | 0                  |
|                            |                   |                    |
| 4610                       | 0                 | 0                  |
|                            |                   |                    |
| 4700                       | 500               | 0                  |
|                            |                   |                    |
| 4801                       | [500]{.underline} | 0                  |
|                            |                   |                    |
| 4802                       | 2,500             | [500]{.underline}  |
|                            |                   |                    |
| 4901                       |                   | 2,000              |
|                            |                   |                    |
| 4902                       |                   | 2,000              |
|                            |                   |                    |
| #### Total                 |                   | 500                |
|                            |                   |                    |
| #### Proprietary           |                   | [0]{.underline}    |
|                            |                   |                    |
| 1010                       |                   | 2,500              |
|                            |                   |                    |
| 1410                       |                   |                    |
|                            |                   |                    |
| 2110                       |                   |                    |
|                            |                   |                    |
| 3101                       |                   |                    |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

[^5]**[Closing Entries for Quarter 1 Reporting]{.underline}**

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

cumulative results of operations.

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| None                                                          | F228 |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 500                  |      |
|                                                               |      |
| CR 6100 Operating Expense 500                                 |      |
|                                                               |      |
| DR 5700 Expended Appropriations 500                           |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 500                  |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| None                                                          | F233 |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 2,000                                                         |      |
|                                                               |      |
| CR 3100 Unexpended Appropriations Cumulative 1,500            |      |
|                                                               |      |
| CR 3107 Unexpended Appropriations Used 500                    |      |
+---------------------------------------------------------------+------+

**Post- Closing Trial Balance**

**QTR 1**

+----------------------------+-------------------+--------------------+
| ### QTR 1                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,000             | 1,000              |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 500                |
|                            |                   |                    |
| 4395                       | 2,000             | [500]{.underline}  |
|                            |                   |                    |
| 4610                       | 1,500             | 2,000              |
|                            |                   |                    |
| 4902                       | [0]{.underline}   | [                  |
|                            |                   | 1,500]{.underline} |
| #### Total                 | 1,500             |                    |
|                            |                   | 1,500              |
| #### Proprietary           |                   |                    |
|                            |                   |                    |
| 1010                       |                   |                    |
|                            |                   |                    |
| 3100                       |                   |                    |
|                            |                   |                    |
| #### Total                 |                   |                    |
+----------------------------+-------------------+--------------------+

###### SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

# QTR 1[^6]

## BUDGETARY RESOURCES 

1.  Budget Authority

```{=html}
<!-- -->
```
A.  Appropriations (4119E) 2,000

```{=html}
<!-- -->
```
5.  Temporarily Not Available (-) (4395 E) [(1,000)]{.underline}

```{=html}
<!-- -->
```
7.  **Total Budgetary Resources** 1,000

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations Incurred:

##### Direct (4902E) 500

9.  Unobligated Balance:

```{=html}
<!-- -->
```
A.  Apportioned (4610E) [500]{.underline}

```{=html}
<!-- -->
```
11. **Total Status of Budgetary Resources** 1,000

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays

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

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

1\. To reverse the entry to record the closing of revenue, expense and
other financing

source accounts to cumulative results of operations.

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| None                                                          | F228 |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 6100 Operating Expense 500                                 |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 500                  |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 500                  |      |
|                                                               |      |
| CR 5700 Expended Appropriations 500                           |      |
+---------------------------------------------------------------+------+

2\. To reverse the entry to record closing of fiscal year activity that
increases

unexpended appropriations.

+---------------------------------------------------------------+------+
| #                                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| None                                                          | F233 |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3100 Unexpended Appropriations Cumulative 1,500            |      |
|                                                               |      |
| DR 3107 Unexpended Appropriations Used 500                    |      |
|                                                               |      |
| CR 3101 Unexpended Appropriations -- Appropriations Received  |      |
| 2,000                                                         |      |
+---------------------------------------------------------------+------+

**Beginning Trial Balance**

**QTR 4**

+----------------------------+-------------------+--------------------+
| ### QTR 4                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,000             | 1,000              |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 500                |
|                            |                   |                    |
| 4395                       | 2,000             | [500]{.underline}  |
|                            |                   |                    |
| 4610                       | 1,500             | 2,000              |
|                            |                   |                    |
| 4902                       | 500               | 2,000              |
|                            |                   |                    |
| #### Total                 | [500]{.underline} | 0                  |
|                            |                   |                    |
| #### Proprietary           | 2,500             | 500                |
|                            |                   |                    |
| #### 1010                  |                   | [0]{.underline}    |
|                            |                   |                    |
| 3101                       |                   | 2,500              |
|                            |                   |                    |
| 3107                       |                   |                    |
|                            |                   |                    |
| 5700                       |                   |                    |
|                            |                   |                    |
| 6100                       |                   |                    |
|                            |                   |                    |
| **Total**                  |                   |                    |
+----------------------------+-------------------+--------------------+

###### 

###### 

###### QTR 4

The President informed the Congress that the \$1,000 (as indicated on
page 1) has been designated as an emergency requirement.

1.  To record authority previously unavailable as available *(relates to
    transaction #3 on page 2. In addition, this amount needs to be
    apportioned by OMB)*.

+---------------------------------------------------------------+------+
| # QTR 4                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               |      |
| DR 4395 Authority Unavailable for obligation Pursuant to\     | A    |
| Public Law -- Temporary 1,000                                 | 128R |
|                                                               |      |
| CR 4450 Unapportioned Authority 1,000                         |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| # QTR 4                                                       |      |
+---------------------------------------------------------------+------+
| **[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.

+---------------------------------------------------------------+------+
| # QTR 4                                                       |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | A120 |
| DR 4510 Apportionments 1,000                                  |      |
|                                                               |      |
| CR 4610 Allotments -- Realized Resources 1,000                |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

**Pre - Closing Adjusted Trial Balance**

**QTR 4**

+----------------------------+-------------------+--------------------+
| ### QTR 4                  | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 2,000[^7]         | 0                  |
|                            |                   |                    |
| 4119                       | [0]{.underline}   | 0                  |
|                            |                   |                    |
| 4395                       | 2,000             | 0                  |
|                            |                   |                    |
| 4450                       | 1,500             | 1,500              |
|                            |                   |                    |
| 4510                       | 500               | [500]{.underline}  |
|                            |                   |                    |
| 4610                       | [500]{.underline} | 2,000              |
|                            |                   |                    |
| 4902                       | 2,500             | 2,000              |
|                            |                   |                    |
| #### Total                 |                   | 500                |
|                            |                   |                    |
| #### Proprietary           |                   | [0]{.underline}    |
|                            |                   |                    |
| 1010                       |                   | 2,500              |
|                            |                   |                    |
| 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.

+---------------------------------------------------------------+------+
| **20X1 -- QTR 4**                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F228 |
| None                                                          |      |
|                                                               |      |
| ## Proprietary Entry                                          |      |
|                                                               |      |
| DR 3310 Cumulative Results of Operations 500                  |      |
|                                                               |      |
| CR 6100 Operating Expense/Program Costs 500                   |      |
|                                                               |      |
| AND                                                           |      |
|                                                               |      |
| DR 5700 Expended Appropriations 500                           |      |
|                                                               |      |
| CR 3310 Cumulative Results of Operations 500                  |      |
+---------------------------------------------------------------+------+

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

+---------------------------------------------------------------+------+
| **20X1 -- QTR 4**                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F204 |
| DR 4201 Total Actual Resources - Collected 2,000              |      |
|                                                               |      |
| CR 4119 Other Appropriations Realized 2,000                   |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

3.  To record the closing of unobligated balances in programs subject to
    apportionment to unapportioned authority.

+---------------------------------------------------------------+------+
| **20X1 -- QTR 4**                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F210 |
| DR 4610 Allotments -- Realized Resources 1,500                |      |
|                                                               |      |
| CR 4450 Unapportioned Authority 1,500                         |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

4\. To record the closing of Expended Authority - Paid.

+---------------------------------------------------------------+------+
| **20X1 -- QTR 4**                                             |      |
+---------------------------------------------------------------+------+
| **[Budgetary Entry]{.underline}**                             | TC   |
|                                                               | F214 |
| DR 4902 Delivered Orders -- Obligations, Paid 500             |      |
|                                                               |      |
| CR 4201 Total Actual Resources - Collected 500                |      |
|                                                               |      |
| **[Proprietary Entry]{.underline}**                           |      |
|                                                               |      |
| None                                                          |      |
+---------------------------------------------------------------+------+

5\. 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 2,000                                                |      |
|                                                               |      |
| > CR 3100 Unexpended Appropriations Cumulative 1,500          |      |
| >                                                             |      |
| > CR 3107 Unexpended Appropriations - Used 500                |      |
+---------------------------------------------------------------+------+

**Post- Closing Trial Balance**

**QTR 4**

+----------------------------+-------------------+--------------------+
| ### YEAR 1                 | ### Debit         | **Credit**         |
+----------------------------+-------------------+--------------------+
| #### Budgetary             | 1,500             | [                  |
|                            |                   | 1,500]{.underline} |
| #### 4201                  | [0]{.underline}   |                    |
|                            |                   | 1,500              |
| 4450                       | 1,500             |                    |
|                            |                   | [                  |
| **Total**                  | 1,500             | 1,500]{.underline} |
|                            |                   |                    |
| #### Proprietary           | [0]{.underline}   | 1,500              |
|                            |                   |                    |
| #### 1010                  | 1,500             |                    |
|                            |                   |                    |
| #### 3100                  |                   |                    |
|                            |                   |                    |
| **Total**                  |                   |                    |
+----------------------------+-------------------+--------------------+

###### SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

# For Year Ended September 30, 20XX

## BUDGETARY RESOURCES 

1.  Budget Authority

```{=html}
<!-- -->
```
A.  Appropriations (4119E) [2,000]{.underline}

```{=html}
<!-- -->
```
7.  **Total Budgetary Resources** 2,000

## 

## STATUS OF BUDGETARY RESOURCES

##### Obligations Incurred:

##### Direct (4902E) 500

9.  Unobligated Balance:

```{=html}
<!-- -->
```
A.  Apportioned (4610E) [1,500]{.underline}

```{=html}
<!-- -->
```
11. **Total Status of Budgetary Resources** 2,000

## RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays

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

**FMS 2108 Year-end Closing Statement**

###### For Year Ended September 30, 20XX

### Column 5 Postclosing Unexpended Balance (1010E) 1,500

Column 11 Unobligated Balance (4610E) 1,500

**Balance Sheet**

###### For Year Ended September 30, 20XX

##### Assets 

Intragovernmental Assets

> 1\. Fund Balance With Treasury (1010E) [1,500]{.underline}
>
> 15\. Total Assets 1,500

Liabilities

Intragovernmental Liabilities

> 16\. Accounts Payable [0]{.underline}
>
> 27\. Total Liabilities 0

##### Net Position

29\. Unexpended Appropriation (3100E) 1,500

30\. Cumulative Results of Operations 0

31\. Total Net Position [0]{.underline}

32\. Total Liabilities and Net Position 1,500

**Statement of Net Cost**

###### For Year Ended September 30, 20XX

Program Costs

1\. Intragovernmental Gross Costs (6100E) 500

2\. Less: Intragovernmental Earned Revenue 0

3\. Intragovernmental Net Costs [0]{.underline}

10\. Total Net Costs of Operations 500

**Statement of Changes in Net Position**

###### For Year Ended September 30, 20XX

> **[Cum. Results]{.underline} [Unexp. Approp.]{.underline}**

1\. Beginning Balances (3100E and 3310E) 0 0

3\. Beginning Balance As Adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101E) 0 2,000

7\. Appropriations used (3107E) (5700E) 0 0

16\. Total Financing Sources [0]{.underline} 2[,000]{.underline}

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

18\. Ending Balances 0 1,500

**Statement of Financing**

###### For Year Ended September 30, 20XX

Resources Used to Finance Activities:

Budgetary Resources Obligated

1\. Obligations Incurred (4801E-B + 4901E-B + 4902E) [500]{.underline}

11\. Total Resources Used to Finance Activities 0

12\. Change in Budgetary Resources Obligated For Goods, Services

and Benefits Ordered But Not Yet Provided (4801E-B) [0]{.underline}

17\. Total Resources Used to Finance Items Not Part of the Net Cost

of Operations [0]{.underline}

18\. Total Resources Used to Resources Used to Finance Net

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

30\. Net Cost of Operations 500

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR ACTUAL COLUMN FOR
20XX REPORTING

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

1000 Total new obligations (4902E) 500

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

2200 New budget authority (gross) (sum 4000...6962) 2,000

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

2440 Unobligated balance carried forward, end of year (4610E) 1,500

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

4000 Appropriation (4119E) *BEA Cat. Ind. - D*[^8]*, E*[^9] 2,000

##### **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)
2,000

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

[^1]: OMB Circular No. A-11 (2004), Appendix F (page F-3).

[^2]: If the appropriation was from fiscal year 1999 or prior, it was
    not originally scored as budget authority and therefore would be
    placed on SF 133 line 1A when designated. OMB Circular No. A-11
    (2004), Appendix F-3.

[^3]: \$1,000 -- Annual Appropriation; *BEA Cat. Ind. -- D
    (Discretionary) attribute.*

    \$1,000 -- Emergency Appropriation; *BEA Cat. Ind. -- E (Emergency
    Discretionary) attribute.*

[^4]: \$1,000 -- Annual Appropriation; *BEA Cat. Ind. -- D
    (Discretionary) attribute, as defined in*

    *TFM S2-04-02, Section IV.*

    \$1,000 -- Emergency Appropriation; *BEA Cat. Ind. -- E (Emergency
    Discretionary) attribute, as defined in*

    *TFM S2-04-02, Section IV.*

[^5]: Closing Entries are for illustrative purposes only.

[^6]: Showing SF133 Qtr. 1 for illustrated purposes only.

[^7]: \$1,000 -- Annual Appropriation; *BEA Cat. Ind. -- D
    (Discretionary) attribute, as defined in*

    *TFM S2-04-02, Section IV.*

    \$1,000 -- Emergency Appropriation; *BEA Cat. Ind. -- E (Emergency
    Discretionary) attribute, as defined in*

    *TFM S2-04-02, Section IV.*

[^8]: *D -- Discretionary attribute, as defined in TFM S2-04-02, Section
    IV.*

[^9]: *E -- Emergency Discretionary attribute, as defined in TFM
    S2-04-02, Section IV.*