The following table includes revisions to transactions for the
Accounting for Loan Guarantees without Collateral Case Study (dated
August 31, 1999). These revisions should be used in conjunction with the
original case study until the appropriated changes have been
incorporated.

+-------------------+-------------------------+-----------------------+
| **Loan Guarantees | ## Revised Transaction  | ## Ex                 |
| without           |                         | planation of Revision |
| Collateral**      | **(New)**               |                       |
|                   |                         |                       |
| **Case Study**    |                         |                       |
|                   |                         |                       |
| **Transaction     |                         |                       |
| Number and        |                         |                       |
| Description**     |                         |                       |
+-------------------+-------------------------+-----------------------+
| **Year 1**        | # **Program Account**   | **Updated July 12,    |
|                   |                         | 2001:**               |
| 4\. The agency    | #####                   |                       |
| entered into      |                         | Suggested budgetary   |
| binding contracts | ##### Budgetary         | changes to comply     |
| to guarantee      |                         | with OMB Circular     |
| \$100,000 of      | No change to case       | A-34 (dated November, |
| private loans.    | study.                  | 2000) Section 70.15   |
| The OMB subsidy   |                         | (Exhibit 70);         |
| model indicated   | ##### Proprietary       | "Include the subsidy  |
| for this risk     |                         | cost payment          |
| category that a   | ~~2179 Contra liability | obligated in the      |
| 25% subsidy rate, | for subsidy pay to~~    | program account but   |
| 23% for defaults, |                         | not yet paid on line  |
| 4% for interest   | > ~~Financing Account   | 3B2, *Spending        |
| supplements, and  | > 25,000~~              | authority from        |
| -2% for subsidy   |                         | offsetting            |
| recovery from     | ~~2170 Subsidy Pay to   | collections, Change   |
| fees was          | Financing Acct.         | in unfilled customer  |
| required. Fees    | 25,000~~                | orders, Without       |
| received with the |                         | advance from Federal  |
| loan applications | ~~(Section III TC       | sources*..."          |
| amounted to \$300 | A150)~~                 |                       |
| and the agency    |                         | Entries were modified |
| agreed to pay     | # **Financing Account** | to reflect the        |
| lenders \$5,000   |                         | receivable of         |
| on disbursement   | ####                    | subsidy.              |
| of the loans to   | [Budgetary]{.underline} |                       |
| buy down interest |                         | **Updated October 23, |
| rates.            | *To record resources    | 2000:**               |
|                   | from fees and subsidy   |                       |
| 4\. Continued     | accrual.*               | To comply with the    |
|                   |                         | reporting             |
|                   | 4261 Actual Collection  | requirements of OMB   |
|                   | of Business -Type Fees  | A-34, Exhibit C11     |
|                   | 300                     | (dated October 1999). |
|                   |                         | When loan guarantees  |
|                   | ~~4281 Actual Program   | have been committed,  |
|                   | Accounts Receivable     | the financing account |
|                   | 25,000~~                | records a receivable  |
|                   |                         | from program account  |
|                   | **4221 Unfilled         | for the subsidy.      |
|                   | Customer Orders w/o     | Entries were modified |
|                   | Advance 25,000**        | to reflect the        |
|                   |                         | receivable of         |
|                   | 4060. Anticipated       | subsidy.              |
|                   |       Collections from  |                       |
|                   |                         | **NOTE:** The         |
|                   | Non-Fed. Sources 300    | following narrative   |
|                   |                         | displayed with the    |
|                   | 4070. Anticipated       | original transaction  |
|                   |       Collections from  | in the case study     |
|                   |                         | should be deleted.    |
|                   | Federal Sources 25,000  |                       |
|                   |                         | *The treatment        |
|                   | (Section III TC C116    | differs from Direct   |
|                   | and C208)               | Loans where subsidy   |
|                   |                         | is recorded as a      |
|                   | 4590 Apportionments --  | receivable in the     |
|                   | Unavail 300             | Financing Account     |
|                   |                         | when the loan is      |
|                   | 4610 Allotments --      | obligated. Previous   |
|                   | Realized Resources 300  | guidance from OMB and |
|                   |                         | Treasury required the |
|                   | (Section III TC A122)   | same method for Loan  |
|                   |                         | Guarantees. However,  |
|                   | *Obligate authority for | the 1995 OMB A-34     |
|                   | the interest            | states that Loan      |
|                   | supplements.*           | Guarantees programs   |
|                   |                         | will not record any   |
|                   | 4610 Allotments --      | receivable or payable |
|                   | Realized Resources      | for Subsidy when      |
|                   | 5,000                   | loans are obligated   |
|                   |                         | by the third party    |
|                   | 4801 Undelivered Orders | lender. The subsidy   |
|                   | -- Obligations, Unpaid  | will be recorded and* |
|                   | 5,000                   | *transferred when the |
|                   |                         | guarantee loan is     |
|                   | (Section III TC B204)   | disbursed by the      |
|                   |                         | third party lender*.  |
|                   | #####                   |                       |
|                   |                         |                       |
|                   | ##### GL                |                       |
|                   | L Memorandum (optional) |                       |
|                   |                         |                       |
|                   | ##### N                 |                       |
|                   | o change to case study. |                       |
|                   |                         |                       |
|                   | #####                   |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | *~~To accrue subsidy    |                       |
|                   | due.~~*                 |                       |
|                   |                         |                       |
|                   | ~~1310 Subsidy Rec.     |                       |
|                   | from Prog. Acct.        |                       |
|                   | 25,000~~                |                       |
|                   |                         |                       |
|                   | 2950. ~~Liab for        |                       |
|                   |       Subsidy Related   |                       |
|                   |       to~~              |                       |
|                   |                         |                       |
|                   | > ~~Undisb Loans        |                       |
|                   | > 25,000~~              |                       |
|                   |                         |                       |
|                   | ~~(Section III TC       |                       |
|                   | C208)~~                 |                       |
|                   |                         |                       |
|                   | *To record receipt of   |                       |
|                   | fees.*                  |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 300            |                       |
|                   |                         |                       |
|                   | 2320 Deferred           |                       |
|                   | Credits-fees 300        |                       |
|                   |                         |                       |
|                   | (Section III TC C116)   |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Loan Guarantees | #                       | ## Ex                 |
| without           | # Revised Transactions  | planation of Revision |
| Collateral**      |                         |                       |
|                   | **(New)**               |                       |
| **Case Study**    |                         |                       |
|                   |                         |                       |
| **Transaction     |                         |                       |
| Number and        |                         |                       |
| Description**     |                         |                       |
+-------------------+-------------------------+-----------------------+
| **Year 1**        | ###### Program Account  | **Updated July 12,    |
|                   |                         | 2001:**               |
| 5\. Private       | ##### Budgetary         |                       |
| lenders notified  |                         | Suggested budgetary   |
| the agency that   | No change to case       | changes to comply     |
| the loans in      | study.                  | with OMB Circular     |
| transaction #4    |                         | A-34 (dated November, |
| were disbursed    | #####                   | 2000) Section 70.15   |
| and the subsidy   |                         | (Exhibit 70);         |
| was transferred   | ##### Proprietary       | "Include the subsidy  |
| from the program  |                         | cost payment          |
| to the financing  | 6100 Operating          | obligated in the      |
| account. The      | Expense/Prog costs-Sub. | program account but   |
| agency paid the   | Def. 23,000             | not yet paid on line  |
| \$5,000 in        |                         | 3B2, *Spending        |
| interest          | 6100 Oper. Expense/Prog | authority from        |
| supplements.      | costs- Int. Supp. 4,000 | offsetting            |
|                   |                         | collections, Change   |
| 5\. Continued.    | 6100 Oper. Exp./Prog    | in unfilled customer  |
|                   | costs --Subsidy         | orders, Without       |
|                   |                         | advance from Federal  |
|                   | Recovery -- Fees 2,000  | sources*..."          |
|                   |                         |                       |
|                   | ~~2179 Contra. Liab.    | Entries were modified |
|                   | For Sub. Pay to Fin.    | to reflect the        |
|                   | Acct. 25,000~~          | receivable of         |
|                   |                         | subsidy.              |
|                   | ~~2170 Subsidy Pay to   |                       |
|                   | Fin. Account 25,000~~   | **Updated October 23, |
|                   |                         | 2000:**               |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 25,000         | To comply with the    |
|                   |                         | reporting             |
|                   | 3107 Unexpended Approp. | requirements of OMB   |
|                   | -- Used 25,000          | A-34, Exhibit C11     |
|                   |                         | (dated October,       |
|                   | 5700 Expended Approp.   | 1999). When loan      |
|                   | 25,000                  | guarantees have been  |
|                   |                         | disbursed by the      |
|                   | ######  (Sectio         | lender, the subsidy   |
|                   | n III TC B105 and B134) | is received from the  |
|                   |                         | program account to    |
|                   | ######                  | the financing         |
|                   |                         | account. Entries were |
|                   | #                       | modified to reflect   |
|                   | ##### Financing Account | the receivable of     |
|                   |                         | subsidy from          |
|                   | ##### Budgetary         | transaction #4.       |
|                   |                         |                       |
|                   | 4801 Undelivered Orders |                       |
|                   | -- Obligations, Unpaid  |                       |
|                   | 5,000                   |                       |
|                   |                         |                       |
|                   | 4902 Delivered Orders   |                       |
|                   | -- Obligations, Paid    |                       |
|                   | 5,000                   |                       |
|                   |                         |                       |
|                   | 4271 Actual Prog Acct   |                       |
|                   | Sub Coll.               |                       |
|                   |                         |                       |
|                   | Definite Current 25,000 |                       |
|                   |                         |                       |
|                   | 4281. ~~Actual Prog     |                       |
|                   |       Acct Sub Rec.     |                       |
|                   |       Definite~~        |                       |
|                   |                         |                       |
|                   | > ~~Current 25,000~~    |                       |
|                   |                         |                       |
|                   | **4221 Unfilled         |                       |
|                   | Customer Orders w/o     |                       |
|                   | Advance 25,000**        |                       |
|                   |                         |                       |
|                   | ###### (Sectio          |                       |
|                   | n III TC B104 and C126) |                       |
|                   |                         |                       |
|                   | ##### GLP               |                       |
|                   | O Memorandum (optional) |                       |
|                   |                         |                       |
|                   | ##### N                 |                       |
|                   | o change to case study. |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 25,000         |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 25,000        |                       |
|                   |                         |                       |
|                   | 2320 Deferred Credits   |                       |
|                   | -- Fees 300             |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 300           |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 5,000         |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 5,000          |                       |
|                   |                         |                       |
|                   | ~~2950 Liability for    |                       |
|                   | Sub. Related to~~       |                       |
|                   |                         |                       |
|                   | ~~Undisb. Loans         |                       |
|                   | 25,000~~                |                       |
|                   |                         |                       |
|                   | ~~1310 Accounts         |                       |
|                   | Receivable 25,000~~     |                       |
|                   |                         |                       |
|                   | (Section III TC B104,   |                       |
|                   | C118 and C126)          |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Loan Guarantees | #                       | ## Ex                 |
| without           | # Revised Transactions  | planation of Revision |
| Collateral**      |                         |                       |
|                   | **(New)**               |                       |
| **Case Study**    |                         |                       |
|                   |                         |                       |
| **Transaction     |                         |                       |
| Number and        |                         |                       |
| Description**     |                         |                       |
+-------------------+-------------------------+-----------------------+
| **Year 1**        | # **Program Account**   | **Updated July 12,    |
|                   |                         | 2001:**               |
| 8\. The agency    | ##### Budgetary         |                       |
| entered into      |                         | To comply with the    |
| binding           | No change to case       | reporting             |
| agreements to     | study.                  | requirements of OMB   |
| guarantee         |                         | A-34, Section 70.15   |
| \$40,000 of       | #                       | and Exhibit 70K       |
| additional        |                         | (dated November       |
| private loans.    | ##### Proprietary       | 2000). When loan      |
| The OMB subsidy   |                         | guarantees have been  |
| model indicated   | ~~2179 Contra liability | committed the         |
| for this risk     | for subsidy pay to~~    | financing account     |
| category that a   |                         | records the subsidy   |
| 28% subsidy rate, | > ~~Financing Account   | payment obligated in  |
| 23% for defaults, | > 11,200~~              | the program account   |
| 7% for interest   |                         | but not paid on line  |
| supplements, and  | ~~2170 Subsidy Pay to   | 3B2, *Spending        |
| 2% for subsidy    | Financing Acct.         | authority from        |
| recovery from     | 11,200~~                | offsetting            |
| fees was          |                         | collections, Change   |
| required. These   | (Section III TC A150)   | in unfilled customer  |
| loans had not     |                         | orders, Without       |
| been disbursed as | #                       | advance form Federal  |
| of year-end. Fees |                         | sources* Entries were |
| received wit the  | #                       | modified to reflect   |
| loan application  |                         | the receivable of     |
| amounted to       | # **Financing Account** | subsidy.              |
| \$125. The agency |                         |                       |
| agreed to pay the | ####                    | **Updated October 23, |
| lenders \$1,800   | [Budgetary]{.underline} | 2000:**               |
| of interest       |                         |                       |
| supplements on    | *To record resources    | To comply with the    |
| disbursements of  | from fees and subsidy   | reporting             |
| the loan.         | accrual.*               | requirements of OMB   |
|                   |                         | A-34, Exhibit C11     |
| 8\. Continued.    | 4261 Actual Collection  | (dated October,       |
|                   | of Business -- Type     | 1999). When loan      |
|                   | Fees 125                | guarantees have been  |
|                   |                         | committed the         |
|                   | ~~4281 Actual Program   | financing account     |
|                   | Accounts Receivable     | records a receivable  |
|                   | 11,200~~                | from program account  |
|                   |                         | for the subsidy.      |
|                   | ### 42                  | Entries were modified |
|                   | 21 Unfilled Customer Or | to reflect the        |
|                   | ders w/o Advance 11,200 | receivable of         |
|                   |                         | subsidy.              |
|                   | 4060. Anticipated Coll. |                       |
|                   |       from              |                       |
|                   |                         |                       |
|                   | Non-Fed. Sources 125    |                       |
|                   |                         |                       |
|                   | 4070. Anticipated Coll. |                       |
|                   |       from              |                       |
|                   |                         |                       |
|                   | Federal Sources 11,200  |                       |
|                   |                         |                       |
|                   | (Section III TC C116    |                       |
|                   | and C208)               |                       |
|                   |                         |                       |
|                   | 4590 Apportionments --  |                       |
|                   | Unavail. 125            |                       |
|                   |                         |                       |
|                   | 4610 Allotments --      |                       |
|                   | Realized Resources 125  |                       |
|                   |                         |                       |
|                   | (Section III TC A122)   |                       |
|                   |                         |                       |
|                   | *Obligate authority for |                       |
|                   | the interest            |                       |
|                   | supplements.*           |                       |
|                   |                         |                       |
|                   | 4610 Allotments --      |                       |
|                   | Realized Resources      |                       |
|                   | 1,800                   |                       |
|                   |                         |                       |
|                   | 4801 Undelivered Orders |                       |
|                   | -- Obligations, Unpaid  |                       |
|                   | 1,800                   |                       |
|                   |                         |                       |
|                   | (Section III TC B204)   |                       |
|                   |                         |                       |
|                   | ##### GL                |                       |
|                   | L Memorandum (optional) |                       |
|                   |                         |                       |
|                   | ##### N                 |                       |
|                   | o change to case study. |                       |
|                   |                         |                       |
|                   | #####                   |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | *~~To accrue subsidy    |                       |
|                   | due.~~*                 |                       |
|                   |                         |                       |
|                   | ~~1310 Subsidy Rec.     |                       |
|                   | from Prog. Acct.        |                       |
|                   | 11,200~~                |                       |
|                   |                         |                       |
|                   | ~~2950 Liab for Subsidy |                       |
|                   | Related to~~            |                       |
|                   |                         |                       |
|                   | > ~~Undisb Loans        |                       |
|                   | > 11,200~~              |                       |
|                   |                         |                       |
|                   | ~~(Section III TC       |                       |
|                   | C208)~~                 |                       |
|                   |                         |                       |
|                   | *To record receipt of   |                       |
|                   | fees.*                  |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 125            |                       |
|                   |                         |                       |
|                   | 2320 Deferred           |                       |
|                   | Credits-fees 125        |                       |
|                   |                         |                       |
|                   | (Section III TC C116)   |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Loan Guarantees | #                       | ## Ex                 |
| without           | # Revised Transactions  | planation of Revision |
| Collateral**      |                         |                       |
|                   | **(New)**               |                       |
| **Case Study**    |                         |                       |
|                   |                         |                       |
| **Transaction     |                         |                       |
| Number and        |                         |                       |
| Description**     |                         |                       |
+-------------------+-------------------------+-----------------------+
| **Year 2**        | # **Program Account**   | **Updated October 23, |
|                   |                         | 2000:**               |
| 18\. The agency   | ####                    |                       |
| head allotted the | [Budgetary]{.underline} | To comply with the    |
| full              |                         | transactions in       |
| apportionment and | No change to case       | Section III of the    |
| transferred the   | study.                  | TFM for the SGL.      |
| re-estimate       |                         | Reverse account 6800  |
| subsidy to the    | #### [P                 | (Future Funded        |
| financing         | roprietary]{.underline} | Expenses) at the      |
| account.          |                         | beginning of the      |
|                   | 6100 Operating          | fiscal year and       |
|                   | Expense/Program Costs   | record account 6100   |
|                   | 1,600                   | (Operating            |
|                   |                         | Expense/Program       |
|                   | 1010 Fund Balance with  | Costs).               |
|                   | Treasury 1,600          |                       |
|                   |                         |                       |
|                   | 2170 Subsidy Pay to     |                       |
|                   | Financing Account 1,600 |                       |
|                   |                         |                       |
|                   | 6800 Future Funded      |                       |
|                   | Expenses 1,600          |                       |
|                   |                         |                       |
|                   | 3107 Unexpended         |                       |
|                   | Appropriation - Used    |                       |
|                   | 1,600                   |                       |
|                   |                         |                       |
|                   | 5700 Appropriations     |                       |
|                   | Used 1,600              |                       |
|                   |                         |                       |
|                   | (Section III TC B106,   |                       |
|                   | B324 and B134)          |                       |
|                   |                         |                       |
|                   | #                       |                       |
|                   | ##### Financing Account |                       |
|                   |                         |                       |
|                   | No change to case       |                       |
|                   | study.                  |                       |
+-------------------+-------------------------+-----------------------+
| **Year 2**        | ###### Program Account  | **Updated July 12,    |
|                   |                         | 2001:**               |
| 21\. The private  | ##### Budgetary         |                       |
| loans with a      |                         | To comply with the    |
| guarantee         | No change to case       | reporting             |
| commitment that   | study.                  | requirements of OMB   |
| had not been      |                         | A-34, Section 70.15   |
| disbursed by the  | #####                   | and Exhibit 70K       |
| lender, as of the |                         | (dated November       |
| end of year 1     | ##### Proprietary       | 2000). When loan      |
| were disbursed    |                         | guarantees have been  |
| and the accrued   | 6100 Operating          | committed the         |
| subsidy was       | Expense/Prog costs-Sub. | financing account     |
| transferred to    | Def. 9,200              | records the subsidy   |
| the financing     |                         | payment obligated in  |
| account. The      | 6100 Oper Expense/Prog  | the program account   |
| financing account | costs- Int. Supp 2,800  | but not paid on line  |
| paid the \$1,800  |                         | 3B2, *Spending        |
| in interest       | 6100 Oper. Exp./Prog    | authority from        |
| supplements to    | costs --Subsidy         | offsetting            |
| the private       |                         | collections, Change   |
| lender as agreed  | Recovery -- Fees 800    | in unfilled customer  |
| to ensure the     |                         | orders, Without       |
| favorable loan    | 2179. ~~Contra Liab.    | advance form Federal  |
| terms for the     |       for Subs. Pay.    | sources* Entries were |
| borrower.         |       to~~              | modified to reflect   |
|                   |                         | the receivable of     |
| 21\. Continued.   | > ~~Financing Account   | subsidy.              |
|                   | > 11,200~~              |                       |
|                   |                         | **Updated October 23, |
|                   | ~~2170 Subsidy Pay to   | 2000:**               |
|                   | Fin. Account 11,200~~   |                       |
|                   |                         | To comply with the    |
|                   | 1010 Fund Balance with  | reporting             |
|                   | Treasury 11,200         | requirements of OMB   |
|                   |                         | A-34, Exhibit C11     |
|                   | 3107 Unexpended Approp. | (dated October,       |
|                   | -- Used 11,200          | 1999). When loan      |
|                   |                         | guarantees have been  |
|                   | 5700 Expended Approp.   | disbursed by the      |
|                   | 11,200                  | lender, the subsidy   |
|                   |                         | is received from the  |
|                   | ###### (Sectio          | program account to    |
|                   | n III TC B105 and B134) | the financing         |
|                   |                         | account. Entries were |
|                   | #                       | modified to reflect   |
|                   | ##### Financing Account | the receivable of     |
|                   |                         | subsidy from          |
|                   | #####                   | transaction #8.       |
|                   |                         |                       |
|                   | ##### Budgetary         |                       |
|                   |                         |                       |
|                   | 4801 Undelivered Orders |                       |
|                   | -- Obligations, Unpaid  |                       |
|                   | 1,800                   |                       |
|                   |                         |                       |
|                   | 4902 Delivered Orders   |                       |
|                   | -- Obligations, Paid    |                       |
|                   | 1,800                   |                       |
|                   |                         |                       |
|                   | 4271 Actual Prog Acct   |                       |
|                   | Sub Coll.               |                       |
|                   |                         |                       |
|                   | Definite Current 11,200 |                       |
|                   |                         |                       |
|                   | ~~4281 Actual Prog Acct |                       |
|                   | Sub Rec. Definite~~     |                       |
|                   |                         |                       |
|                   | > ~~Current 11,200~~    |                       |
|                   |                         |                       |
|                   | **4221 Unfilled         |                       |
|                   | Customer Orders w/o     |                       |
|                   | Advance 11,200**        |                       |
|                   |                         |                       |
|                   | (Section III TC B104    |                       |
|                   | and C126)               |                       |
|                   |                         |                       |
|                   | *[GLPO                  |                       |
|                   | Memorandum]{.underline} |                       |
|                   | (optional)*             |                       |
|                   |                         |                       |
|                   | No change to case       |                       |
|                   | study.                  |                       |
|                   |                         |                       |
|                   | #####                   |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 11,200         |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 11,200        |                       |
|                   |                         |                       |
|                   | 2320 Deferred Credits   |                       |
|                   | -- Fees 125             |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 125           |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liability 1,800         |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 1,800          |                       |
|                   |                         |                       |
|                   | ~~2950 Liability for    |                       |
|                   | Sub. Related to~~       |                       |
|                   |                         |                       |
|                   | ~~Undisb. Loans         |                       |
|                   | 11,200~~                |                       |
|                   |                         |                       |
|                   | ~~1310 Accounts         |                       |
|                   | Receivable 11,200~~     |                       |
|                   |                         |                       |
|                   | (Section III TC B104,   |                       |
|                   | C118 and C126)          |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Year 2**        | ###### Program Account  | **Updated July 12,    |
|                   |                         | 2001:**               |
| 26\. Because less | ##### Budgetary         |                       |
| subsidy was       |                         | Amended transactions  |
| required than     | No entry                | are similar to Option |
| originally        |                         | 1 discussed in the    |
| anticipated in    | ##### Proprietary       | AAPC issue paper      |
| the subsidy       |                         | 98-CR-01. AAPC Issue  |
| computations, the | ~~No entry~~            | papers can be found   |
| subsidy was       |                         | at the Credit Reform  |
| re-estimated      | **5799 Adjustment of    | web page:             |
| downward by       | Appropriations Used     | (                     |
| \$1,000, subsidy; | 1,000**                 | [www.fms.treas.gov/us |
| \$75 interest.    |                         | sgl/creditreform](htt |
| Since this is a   | **6199 Adjustment of    | p://www.fms.treas.gov |
| discretionary     | Subsidy Expense 1,000** | /ussgl/creditreform)) |
| loan program that |                         |                       |
| does not have OMB | ### Financing Account   |                       |
| authority to use  |                         |                       |
| a Special Fund    | ##### Budgetary         |                       |
| receipt account,  |                         |                       |
| the agency        | ~~4610 Allotments --    |                       |
| accrues a         | Realized Resource       |                       |
| payable, for the  | 1,075~~                 |                       |
| remaining subsidy |                         |                       |
| funds, to the     | ~~4901 Delivered Orders |                       |
| Treasury General  | -- Obligations, Unpaid  |                       |
| Fund.             | 1,075~~                 |                       |
|                   |                         |                       |
|                   | No entry                |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | Transfer subsidy to     |                       |
|                   | Treasury's general      |                       |
|                   | fund.                   |                       |
|                   |                         |                       |
|                   | 5730. ~~Fin. Source     |                       |
|                   |       Transferred Out~~ |                       |
|                   |                         |                       |
|                   | > ~~w/o Reimbursement   |                       |
|                   | > 1,000~~               |                       |
|                   |                         |                       |
|                   | ~~6199 Adjust to        |                       |
|                   | Subsidy Expense 1,000~~ |                       |
|                   |                         |                       |
|                   | 2180 Loan Guarantee     |                       |
|                   | Liab. 1,000             |                       |
|                   |                         |                       |
|                   | 6330 Other Interest     |                       |
|                   | Expense 75              |                       |
|                   |                         |                       |
|                   | 2990 Other Liabilities  |                       |
|                   | -- General Fund 1,075   |                       |
|                   |                         |                       |
|                   | ### Gener               |                       |
|                   | al Fund Receipt Account |                       |
|                   |                         |                       |
|                   | ##### Budgetary         |                       |
|                   |                         |                       |
|                   | No entry                |                       |
|                   |                         |                       |
|                   | ##### Proprietary       |                       |
|                   |                         |                       |
|                   | **1340 Interest         |                       |
|                   | Receivable 75**         |                       |
|                   |                         |                       |
|                   | 1310 Accounts           |                       |
|                   | Receivable 1,000        |                       |
|                   |                         |                       |
|                   | 5310 Interest Revenue   |                       |
|                   | 75                      |                       |
|                   |                         |                       |
|                   | 5720. ~~Fin Source      |                       |
|                   |       Transferred in~~  |                       |
|                   |                         |                       |
|                   | > ~~without             |                       |
|                   | > Reimbursement 1,000~~ |                       |
|                   |                         |                       |
|                   | **5900 Collections for  |                       |
|                   | Others 1,000**          |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Year 2**        | ###### Program Account  | **Updated July 12,    |
|                   |                         | 2001:**               |
| 27\. The downward | ##### Budgetary         |                       |
| re-estimate from  |                         | Amended transactions  |
| transaction #26   | No entry                | are similar to Option |
| was paid to       |                         | 1 discussed in the    |
| Treasury's        | ##### Proprietary       | AAPC issue paper      |
| General Fund.     |                         | 98-CR-01. AAPC Issue  |
|                   | No entry                | papers can be found   |
|                   |                         | at the Credit Reform  |
|                   | ### Financing Account   | web page:             |
|                   |                         | (                     |
|                   | ##### Budgetary         | [www.fms.treas.gov/us |
|                   |                         | sgl/creditreform](htt |
|                   | ~~4901 Deliver Orders   | p://www.fms.treas.gov |
|                   | -- Obligations, Unpaid  | /ussgl/creditreform)) |
|                   | 1,075~~                 |                       |
|                   |                         |                       |
|                   | 4610. **Allotments --   |                       |
|                   |       Realized Resource |                       |
|                   |       1,075**           |                       |
|                   |                         |                       |
|                   | 4902 Delivered Orders   |                       |
|                   | -- Obligations, Paid    |                       |
|                   | 1,075                   |                       |
|                   |                         |                       |
|                   | *[Pr                    |                       |
|                   | oprietary]{.underline}* |                       |
|                   |                         |                       |
|                   | 2990 Other Liabilities  |                       |
|                   | -- General Fund 1,075   |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance with  |                       |
|                   | Treasury 1,075          |                       |
|                   |                         |                       |
|                   | **General Fund Receipt  |                       |
|                   | Account**               |                       |
|                   |                         |                       |
|                   | *[                      |                       |
|                   | Budgetary]{.underline}* |                       |
|                   |                         |                       |
|                   | No entry                |                       |
|                   |                         |                       |
|                   | *[Pr                    |                       |
|                   | oprietary]{.underline}* |                       |
|                   |                         |                       |
|                   | 1010 Fund Balance w/    |                       |
|                   | Treasury 1,075          |                       |
|                   |                         |                       |
|                   | 1310 Accounts           |                       |
|                   | Receivable 1,000        |                       |
|                   |                         |                       |
|                   | **1340 Interest         |                       |
|                   | Receivable 75**         |                       |
+-------------------+-------------------------+-----------------------+

+-------------------+-------------------------+-----------------------+
| **Year 2**        | ###### Program Account  | **Updated July 12,    |
|                   |                         | 2001:**               |
| C3. To close the  | ### 6199 Adjustment t   |                       |
| revenue and       | o Subsidy Expense 1,000 | Reflects changes made |
| expense accounts. |                         | in transactions       |
|                   | 5700 Expended           | during the year.      |
|                   | Appropriations 13,200   |                       |
|                   |                         |                       |
|                   | 6100 Oper Exp -- Sub.   |                       |
|                   | Rec -- Fees 800         |                       |
|                   |                         |                       |
|                   | 6100 Oper Exp. -- Def   |                       |
|                   | 9,200                   |                       |
|                   |                         |                       |
|                   | 6100 Oper Exp. -- Int.  |                       |
|                   | Supp 2,800              |                       |
|                   |                         |                       |
|                   | 6100 Oper. Exp. --      |                       |
|                   | Admin 400               |                       |
|                   |                         |                       |
|                   | 3310 Cum Results of     |                       |
|                   | Oper 1,600              |                       |
|                   |                         |                       |
|                   | **5799 Adjustment of    |                       |
|                   | Approp. Used 1,000**    |                       |
|                   |                         |                       |
|                   | ###                     |                       |
|                   |                         |                       |
|                   | ###                     |                       |
|                   |                         |                       |
|                   | ### Financing Account   |                       |
|                   |                         |                       |
|                   | 5310 Interest Revenue   |                       |
|                   | -- Treas. 31,050        |                       |
|                   |                         |                       |
|                   | ~~6199 Adjustment of    |                       |
|                   | Sub. Exp. 1,000~~       |                       |
|                   |                         |                       |
|                   | ~~5730 Fin Source Tran. |                       |
|                   | Out w/o Reimb. 1,000~~  |                       |
|                   |                         |                       |
|                   | 6330 Other Interest     |                       |
|                   | Exp. 31,050             |                       |
+-------------------+-------------------------+-----------------------+