**[Background]{.underline}**

The accounting for **refunds** collected by Federal trust funds or
special funds may be different than that of refunds collected by general
funds and revolving funds. When a general or revolving fund collects a
refund of funds that were obligated in a previous year, and the
appropriation against which the obligation was incurred remains
available for new obligations, the refund is to be recorded as an
offsetting collection.[^1] Any remaining unobligated balances will carry
forward to the next year as unobligated balances brought forward,
available for obligation. When a trust or special fund collects a refund
of funds that were obligated in a previous year, the refund is also to
be recorded as an offsetting collection. However, the collection **may
or may not** be available for obligation. In most cases, the collections
are available for obligation.

If the collection is available for obligation, any remaining unobligated
balances will carry forward to the next year as unobligated balances
brought forward, available for obligation. If the collection is
**unavailable** for obligation, however, the authority is to be
temporarily precluded from obligation. At year-end, the amounts are then
reclassified as either 1) unavailable for obligation, or 2) temporarily
precluded from obligation, depending upon the nature of the trust or
special fund. In either case, the unobligated balances remain
unavailable for obligation. The funds collected will (generally) remain
within the trust or special fund, regardless of whether the collection
is available or unavailable for obligation.

Furthermore, the same concept applies to **recoveries** of prior-year
obligations. Recoveries of amounts that were obligated in a previous
year are to be reported the same way regardless of fund type (i.e.
general fund, trust fund, special fund). If the recovery is in a trust
or special fund, however, it **may or may not** be available for
obligation.

In most cases, recoveries are available for obligation, and would be
treated the same as general and revolving funds. If the recovery is
**unavailable** for obligation, however, the authority is to be
temporarily precluded from obligation. At year-end, the amounts are to
be reclassified as either 1) unavailable for obligation, or 2)
temporarily precluded from obligation, depending upon the nature of the
trust or special fund. In either case, the unobligated balances remain
unavailable for obligation.

In order to illustrate this concept, the scenario is divided into two
sections. [EACH SECTION IS INDEPENDENT OF THE OTHER]{.underline}.

+-----------------------------------------------------------------------+
| ####### **Scenario Preface**                                          |
|                                                                       |
| Special Fund Treasury Appropriation Fund Symbols (TAFS) 14X5123 and   |
| 14X5321 collect refunds of funds that were obligated and disbursed in |
| a previous year. Assume receipts and collections are available for    |
| investment. Also assume the program is subject to apportionment.      |
|                                                                       |
| -   SECTION I (14X5123): Year 1 and Year 2 illustrate the accounting  |
|     for a special fund where receipts and collections are             |
|     **available** for obligation.                                     |
|                                                                       |
| -   SECTION II (14X5321): Year A and Year B illustrate the accounting |
|     for a special fund where receipts and collections are             |
|     **unavailable** for obligation. **THIS SECTION PROPOSES THE USE   |
|     OF A NEW USSGL ACCOUNT**.                                         |
+-----------------------------------------------------------------------+

**[New USSGL Account]{.underline} (Refer to SECTION II)**

**Account Title**: Special and Trust Fund Refunds and Recoveries
Temporarily Precluded from Obligation

**Account Number**: 4399

**Normal Balance**: Credit

**Definition**: The amount of authority in a trust or special Treasury
Appropriation Fund Symbol (TAFS) that is temporarily precluded from
obligation as of a result of a refund collected or recovery of a
prior-year obligation that is unavailable for obligation. Use only with
OMB approval. This account closes at yearend.

**Justification**: A USSGL account was needed that crosswalks to SF 133:
Report on Budget Execution and Budgetary Resources, line 5: Temporarily
Not Available Pursuant to Public Law and P&F, line 2398: Unobligated
Balance Expiring or Withdrawn. Fund Balance is to remain in the trust or
special fund.

# [Impact on USSGL Crosswalks]{.underline}

+--------+--------------------------------------------------+----------+
| #####  |                                                  |          |
| USSGL  |                                                  |          |
| Accoun |                                                  |          |
| t 4399 |                                                  |          |
+--------+--------------------------------------------------+----------+
| FMS    | Column 11: Unobligated Balance                   | "E"      |
| 2108   |                                                  | balance  |
+--------+--------------------------------------------------+----------+
| SF 133 | Line 5: Temporarily Not Available Pursuant to    | "E"      |
|        | Public Law                                       | balance  |
+--------+--------------------------------------------------+----------+
| P&F    | Line 2398: Unobligated Balance Expiring or       | "E"      |
|        | Withdrawn                                        | balance  |
+--------+--------------------------------------------------+----------+

**[SECTION I]{.underline}: Year 1**

######## Special Fund 14X5123 - Available for Investment and Obligation

+----+-----------------------------------------------------------------+
| TC | **1. To record the collection of revenue available for          |
|    | investment AND obligation.**                                    |
| A1 |                                                                 |
| 86 | ## Budgetary                                                    |
|    |                                                                 |
|    | > 4114 Appropriated Trust or Special Fund Receipts 125,000      |
|    | >                                                               |
|    | > 4450 Unapportioned Authority 125,00                           |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | > 1010 Fund Balance With Treasury 125,000                       |
|    |                                                                 |
|    | 5900 Other Revenue 125,000                                      |
+----+-----------------------------------------------------------------+
| TC | **2. To record the investment in Federal securities acquired at |
|    | par value.**                                                    |
| B1 |                                                                 |
| 24 | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | None                                                            |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 Investments in U.S. Treasury Securities Issued by Public   |
|    | Debt 125,000                                                    |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 125,000                         |
+----+-----------------------------------------------------------------+
| TC | **3. To record the refund of funds that were obligated and      |
|    | disbursed in a previous year. The refund is reflected on the SF |
| C1 | 224: Statement of Transactions against the special fund         |
| 32 | expenditure account (14X5123).**                                |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4972 Downward Adjustments of Prior-Year Paid Delivered Orders   |
|    | --                                                              |
|    |                                                                 |
|    | Obligations, Refunds Collected 40,000                           |
|    |                                                                 |
|    | 4450 Unapportioned Authority 40,000                             |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 40,000                          |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 40,000                    |
+----+-----------------------------------------------------------------+
| TC | 4\. To record the investment of funds from transaction #3 in    |
|    | Federal securities acquired at par value.                       |
| B1 |                                                                 |
| 24 | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | None                                                            |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 Investments in U.S. Treasury Securities Issued by Public   |
|    | Debt 40,000                                                     |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 40,000                          |
+----+-----------------------------------------------------------------+

**[SECTION I]{.underline}: Year 1**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

**Budgetary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Adjusted Trial Balance**                          |
|    |                                                                 |
|    | **(FACTS II submission)**                                       |
|    |                                                                 |
|    | 4114 125,000                                                    |
|    |                                                                 |
|    | 4450 165,000                                                    |
|    |                                                                 |
|    | 4972 [40,000]{.underline}                                       |
|    |                                                                 |
|    | **165,000** **165,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the consolidation of actual net-funded          |
| 04 | resources.**                                                    |
|    |                                                                 |
| TC | 4201 Total Actual Resources - Collected 125,000                 |
|    |                                                                 |
| F2 | 4114 Appropriated Trust or Special Fund Receipts 125,000        |
| 16 |                                                                 |
|    | C2) To record the closing of related adjustments to Expended    |
|    | Authority -- Paid when there is a net downward adjustment.      |
|    |                                                                 |
|    | 4201 Total Actual Resources -- Collected 40,000                 |
|    |                                                                 |
|    | 4972 Downward Adjustments of Prior-Year Paid Delivered          |
|    |                                                                 |
|    | Orders -- Obligations, Refunds Collected 40,000                 |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 4201 165,000                                                    |
|    |                                                                 |
|    | 4450 [165,000]{.underline}                                      |
|    |                                                                 |
|    | **165,000** **165,000**                                         |
+----+-----------------------------------------------------------------+

**Proprietary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Trial Balance**                                   |
|    |                                                                 |
|    | **(FACTS I submission)**                                        |
|    |                                                                 |
|    | 1610 165,000                                                    |
|    |                                                                 |
|    | 5900 125,000                                                    |
|    |                                                                 |
|    | 6100 [40,000]{.underline}                                       |
|    |                                                                 |
|    | **165,000** **165,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the closing of revenue and expense accounts to  |
| 28 | cumulative results of operations.**                             |
|    |                                                                 |
|    | 5900 Other Revenue 125,000                                      |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 40,000                    |
|    |                                                                 |
|    | **3310 Cumulative Results of Operations 165,000**               |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 1610 165,000                                                    |
|    |                                                                 |
|    | 3310 [165,000]{.underline}                                      |
|    |                                                                 |
|    | **165,000** **165,000**                                         |
+----+-----------------------------------------------------------------+

**[SECTION I]{.underline}: Year 1**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

+-----------------------------------------------------------------------+
| ###### SF 133: Report on Budget Execution and Budgetary Resources     |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E) 125,000         |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected        |
| (4972E) 40,000                                                        |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) 0            |
|                                                                       |
| **7. Total Budgetary Resources (calculation 1..6) 165,000**           |
|                                                                       |
| 10D. Unobligated Balance Not Available: Other (4450E) 165,000         |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation 8..10)         |
| 165,000**                                                             |
|                                                                       |
| 15B. Outlays: Collections (-) (4972E) (40,000)                        |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 2 Preclosing Unexpended Balance -- Treasury Supplied 0         |
|                                                                       |
| Column 4 Unobligated and Obligated Balance Withdrawn/Canceled 0       |
|                                                                       |
| Column 5 Postclosing Unexpended Balance (1010E) 0                     |
|                                                                       |
| Column 6 Other Authorizations (1610E) 165,000                         |
|                                                                       |
| Column 11 Unobligated Balance (4450E) 165,000                         |
|                                                                       |
| [FACTS II Edit Checks]{.underline}:                                   |
|                                                                       |
| Column 2 +/- 4 = 5                                                    |
|                                                                       |
| Column 5+6+7+8 = 9+10+11                                              |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 1**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

+-----------------------------------------------------------------------+
| **Budget Program and Financing (P&F) Schedule**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) 0                                      |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated balance carried forward, start of year 0             |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum 4000 to 6990) 165,000      |
|                                                                       |
| 2395 Total new obligations (-) (from line 1000) 0                     |
|                                                                       |
| 2440 Unobligated balance carried forward, end of year (4450E) 165,000 |
|                                                                       |
| # New Budget Authority (Gross), Detail                                |
|                                                                       |
| 6020 Appropriation (special fund) (+) (4114E) 125,000                 |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+)        |
| (4972E) 40,000                                                        |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000 to 6990)        |
| 165,000                                                               |
|                                                                       |
| ###                                                                   |
|                                                                       |
| ### OFFSETS                                                           |
|                                                                       |
| 8800 Offsetting collections from Federal sources (-) (4972E) (40,000) |
|                                                                       |
| ### NET BUDGET AUTHORITY AND OUTLAYS                                  |
|                                                                       |
| 8900 Budget authority (net) (+) (sum 2200 and 8800 to 8896) 125,000   |
|                                                                       |
| 9000 Outlays (net) (+) (sum 8700 and 8800 to 8845) (40,000)           |
|                                                                       |
| # Memorandum (NON-ADD) Entries                                        |
|                                                                       |
| 9201 Total investments, start of year: Federal securities: Par value  |
| (+) (1610B) 0                                                         |
|                                                                       |
| 9202 Total investments, end of year: Federal securities: Par value    |
| (+) (1610E) 165,000                                                   |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 1**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

OMB Form and Content Statements

+-----------------------------------------------------------------------+
| ###### Balance Sheet                                                  |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury 0                                      |
|                                                                       |
| 2\. Investments (1610E) 165,000                                       |
|                                                                       |
| 3\. Accounts Receivable 0                                             |
|                                                                       |
| 6\. Total Intragovernmental Assets (calculation 1..5) 165,000         |
|                                                                       |
| 15\. Total Assets (calculation 6..14) 165,000                         |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 16\. Accounts Payable 0                                               |
|                                                                       |
| 19\. Total Intragovernmental Liabilities (calculation 16..18) 0       |
|                                                                       |
| 27\. Total Liabilities (calculation 19..26) 0                         |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 29\. Unexpended Appropriations 0                                      |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 165,000                 |
|                                                                       |
| 31\. Total Net Position (calculation 29+30) 165,000                   |
|                                                                       |
| 32\. Total Liabilities/Net Position (calculation 27+31) 165,000       |
+-----------------------------------------------------------------------+
| ###### Statement of Net Cost                                          |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental 0                                               |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calculation 1-2) 0                   |
|                                                                       |
| Gross Costs With the Public                                           |
|                                                                       |
| 4\. With the Public (6100N) (40,000)                                  |
|                                                                       |
| 5\. Less: Earned Revenues 0                                           |
|                                                                       |
| 6\. Net Costs With the Public (calculation 4-5) (40,000)              |
|                                                                       |
| 7\. Total Net Costs (calculation 3+6) (40,000)                        |
|                                                                       |
| 10\. Net Cost of Operations (calculation 7+8-9) (40,000)              |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 1**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| ###### Statement of Changes in Net Position                           |
|                                                                       |
| Cum Res of Ops Unexp Approps                                          |
|                                                                       |
| 1\. Beginning Balances (3310B)                                        |
|                                                                       |
| 2.  Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Balances, As Adjusted (calculation 1..2)                |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 4\. Appropriations Received 0                                         |
|                                                                       |
| 7\. Appropriations Used 0 0                                           |
|                                                                       |
| 8\. Non-Exchange Revenue (5900N) 125,000                              |
|                                                                       |
| 16\. Total Financing Sources (calculation 6..15) 125,000 0            |
|                                                                       |
| 17. Net Cost of Operations (40,000) 0                                 |
|                                                                       |
| 18\. Ending Balances (calculation ((3+16)-17)) 165,000 0              |
+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E) 125,000         |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected        |
| (4972E) 40,000                                                        |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) 0            |
|                                                                       |
| **7. Total Budgetary Resources (calculation 1..6) 165,000**           |
|                                                                       |
| 10D. Unobligated Balance Not Available: Other (4450E) 165,000         |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation 8..10)         |
| 165,000**                                                             |
|                                                                       |
| 15B. Outlays: Collections (-) (4972E) (40,000)                        |
|                                                                       |
| 15C. Subtotal (calculation 15A..15B) (40,000)                         |
|                                                                       |
| **17. Net Outlays (calculation 15C-16) (40,000)**                     |
+-----------------------------------------------------------------------+
| ###### Statement of Financing                                         |
|                                                                       |
| 1\. Obligations Incurred 0                                            |
|                                                                       |
| 2\. Less: Spending Authority From Offsetting Collections and          |
| Recoveries (4972E) [(40,000)]{.underline}                             |
|                                                                       |
| 3\. Obligations Net of Offsetting Collections and Recoveries          |
| (calculation 1-2) (40,000)                                            |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calculation 3-4) (40,000)                        |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calculation 5+10)    |
| (40,000)                                                              |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adjustments to Net Obligated Resources That   |
| Do Not                                                                |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Resources Used to Finance Items Not Part of                |
|                                                                       |
| Net Cost of Operations (calculation 12..16) 0                         |
|                                                                       |
| 18\. Total Resources Used to Finance the Net Cost of Operations       |
| (calculation 11-17) (40,000)                                          |
|                                                                       |
| **30. Net Cost of Operations (calculation** **18+29) (40,000)**       |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

+----+-----------------------------------------------------------------+
| TC | **1. To record the collection of revenue available for          |
|    | investment AND obligation.**                                    |
| A1 |                                                                 |
| 86 | ## Budgetary                                                    |
|    |                                                                 |
|    | > 4114 Appropriated Trust or Special Fund Receipts 200,000      |
|    | >                                                               |
|    | > 4450 Unapportioned Authority 200,00                           |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | > 1010 Fund Balance With Treasury 200,000                       |
|    |                                                                 |
|    | 5900 Other Revenue 200,000                                      |
+----+-----------------------------------------------------------------+
| TC | **2. To record the investment in Federal securities acquired at |
|    | par value.**                                                    |
| B1 |                                                                 |
| 24 | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | (None)                                                          |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 Investments in U.S. Treasury Securities Issued by Public   |
|    | Debt 200,000                                                    |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 200,000                         |
+----+-----------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

######### 

######### **Special Fund 14X5123 - Available for Investment and Obligation**

**Budgetary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Adjusted Trial Balance**                          |
|    |                                                                 |
|    | **(FACTS II submission)**                                       |
|    |                                                                 |
|    | 4114 200,000                                                    |
|    |                                                                 |
|    | 4201 165,000                                                    |
|    |                                                                 |
|    | 4450 [365,000]{.underline}                                      |
|    |                                                                 |
|    | **365,000** **365,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the consolidation of actual net-funded          |
| 04 | resources.**                                                    |
|    |                                                                 |
|    | 4201 Total Actual Resources - Collected 200,000                 |
|    |                                                                 |
|    | 4114 Appropriated Trust or Special Fund Receipts 200,000        |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 4201 365,000                                                    |
|    |                                                                 |
|    | 4450 [365,000]{.underline}                                      |
|    |                                                                 |
|    | **365,000** **365,000**                                         |
+----+-----------------------------------------------------------------+

**Proprietary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Trial Balance**                                   |
|    |                                                                 |
|    | **(FACTS I submission)**                                        |
|    |                                                                 |
|    | 1610 365,000                                                    |
|    |                                                                 |
|    | 3310 165,000                                                    |
|    |                                                                 |
|    | 5900 [200,000]{.underline}                                      |
|    |                                                                 |
|    | **365,000** **365,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the closing of revenue accounts to cumulative   |
| 28 | results of operations.**                                        |
|    |                                                                 |
|    | 5900 Other Revenue 200,000                                      |
|    |                                                                 |
|    | 3310 Cumulative Results of Operations 200,000                   |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 1610 365,000                                                    |
|    |                                                                 |
|    | 3310 [365,000]{.underline}                                      |
|    |                                                                 |
|    | **365,000** **365,000**                                         |
+----+-----------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

###### 

###### Special Fund 14X5123 - Available for Investment and Obligation

+-----------------------------------------------------------------------+
| ###### SF 133: Report on Budget Execution and Budgetary Resources     |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E) 200,000         |
|                                                                       |
| 2A. Unobligated Balance: Beginning of Period (4201B) 165,000          |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected 0      |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) 0            |
|                                                                       |
| **7. Total Budgetary Resources (calculation 1..6) 365,000**           |
|                                                                       |
| 10D. Unobligated Balance Not Available: Other (4450E) 365,000         |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation 8..10)         |
| 365,000**                                                             |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 2 Preclosing Unexpended Balance -- Treasury Supplied 0         |
|                                                                       |
| Column 4 Unobligated and Obligated Balance Withdrawn/Canceled 0       |
|                                                                       |
| Column 5 Postclosing Unexpended Balance (1010E) 0                     |
|                                                                       |
| Column 6 Other Authorizations (1610E) 365,000                         |
|                                                                       |
| Column 11 Unobligated Balance (4450E) 365,000                         |
|                                                                       |
| [FACTS II Edit Checks]{.underline}:                                   |
|                                                                       |
| Column 2 +/- 4 = 5                                                    |
|                                                                       |
| Column 5+6+7+8 = 9+10+11                                              |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

**Special Fund 14X5123 - Available for Investment and Obligation**

+-----------------------------------------------------------------------+
| **Budget Program and Financing (P&F) Schedule**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) 0                                      |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated balance carried forward, start of year (4201B)       |
| 165,000                                                               |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum 4000 to 6990) 200,000      |
|                                                                       |
| 2395 Total new obligations (-) (from line 1000) 0                     |
|                                                                       |
| 2440 Unobligated balance carried forward, end of year (4450E) 365,000 |
|                                                                       |
| # New Budget Authority (Gross), Detail                                |
|                                                                       |
| 6020 Appropriation (special fund) (+) (4114E) 200,000                 |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+) 0      |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000 to 6990)        |
| 200,000                                                               |
|                                                                       |
| ### OFFSETS                                                           |
|                                                                       |
| 8800 Offsetting collections from Federal sources (-) 0                |
|                                                                       |
| ### NET BUDGET AUTHORITY AND OUTLAYS                                  |
|                                                                       |
| 8900 Budget authority (net) (+) (sum 2200 and 8800 to 8896) 200,000   |
|                                                                       |
| 9000 Outlays (net) (+) (sum 8700 and 8800 to 8845) 0                  |
|                                                                       |
| # Memorandum (NON-ADD) Entries                                        |
|                                                                       |
| 9201 Total investments, start of year: Federal securities: Par value  |
| (+) (1610B) 165,000                                                   |
|                                                                       |
| 9202 Total investments, end of year: Federal securities: Par value    |
| (+) (1610E) 365,000                                                   |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

OMB Form and Content Statements

+-----------------------------------------------------------------------+
| ###### Balance Sheet                                                  |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury 0                                      |
|                                                                       |
| 2\. Investments (1610E) 365,000                                       |
|                                                                       |
| 3\. Accounts Receivable 0                                             |
|                                                                       |
| 6\. Total Intragovernmental Assets (calculation 1..5) 365,000         |
|                                                                       |
| 15\. Total Assets (calculation 6..14) 365,000                         |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 16\. Accounts Payable 0                                               |
|                                                                       |
| 19\. Total Intragovernmental Liabilities (calculation 16..18) 0       |
|                                                                       |
| 27\. Total Liabilities (calculation 19..26) 0                         |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 29\. Unexpended Appropriations 0                                      |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 365,000                 |
|                                                                       |
| 31\. Total Net Position (calculation 29+30) 365,000                   |
|                                                                       |
| 32\. Total Liabilities/Net Position (calculation 27+31) 365,000       |
+-----------------------------------------------------------------------+
| ###### Statement of Net Cost                                          |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental 0                                               |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calculation 1-2) 0                   |
|                                                                       |
| Gross Costs With the Public                                           |
|                                                                       |
| 4\. With the Public 0                                                 |
|                                                                       |
| 5\. Less: Earned Revenues 0                                           |
|                                                                       |
| 6\. Net Costs With the Public (calculation 4-5) 0                     |
|                                                                       |
| 7\. Total Net Costs (calculation 3+6) 0                               |
|                                                                       |
| 10\. Net Cost of Operations (calculation 7+8-9) 0                     |
+-----------------------------------------------------------------------+

**[SECTION I]{.underline}: Year 2**

### 

### Special Fund 14X5123 - Available for Investment and Obligation

OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| ###### Statement of Changes in Net Position                           |
|                                                                       |
| Cum Res of Ops Unexp Approps                                          |
|                                                                       |
| 1\. Beginning Balances (3310B) 165,000                                |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Balances, As Adjusted (calculation 1..2) 165,000        |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 4\. Appropriations Received 0                                         |
|                                                                       |
| 7\. Appropriations Used 0 0                                           |
|                                                                       |
| 8\. Non-Exchange Revenue (5900N) 200,000                              |
|                                                                       |
| 16\. Total Financing Sources (calculation 6..15) 200,000 0            |
|                                                                       |
| 17\. Net Cost of Operations 0 0                                       |
|                                                                       |
| 18\. Ending Balances (calculation ((3+16)-17)) 365,000 0              |
+-----------------------------------------------------------------------+
| ###### Statement of Budgetary Resources                               |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E) 200,000         |
|                                                                       |
| 2A. Unobligated Balance: Beginning of Period (4201B) 165,000          |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected 0      |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) 0            |
|                                                                       |
| **7. Total Budgetary Resources (calculation 1..6) 365,000**           |
|                                                                       |
| 10D. Unobligated Balance Not Available: Other (4450E) 365,000         |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation 8..10)         |
| 365,000**                                                             |
|                                                                       |
| **17. Net Outlays (calculation 15C-16) 0**                            |
+-----------------------------------------------------------------------+
| ###### Statement of Financing                                         |
|                                                                       |
| 1\. Obligations Incurred 0                                            |
|                                                                       |
| 2\. Less: Spending Authority From Offsetting Collections and          |
| Recoveries [(0)]{.underline}                                          |
|                                                                       |
| 3\. Obligations Net of Offsetting Collections and Recoveries          |
| (calculation 1-2) 0                                                   |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calculation 3-4) 0                               |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calculation 5+10) 0  |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adjustments to Net Obligated Resources That   |
| Do Not                                                                |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Resources Used to Finance Items Not Part of                |
|                                                                       |
| Net Cost of Operations (calculation 12..16) 0                         |
|                                                                       |
| 18\. Total Resources Used to Finance the Net Cost of Operations       |
| (calculation 11-17) 0                                                 |
|                                                                       |
| **30. Net Cost of Operations (calculation** **18+29) 0**              |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

+----+-----------------------------------------------------------------+
|    | **Beginning Trial Balances**                                    |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4201 4,000                                                      |
|    |                                                                 |
|    | 4901 [4,000]{.underline}                                        |
|    |                                                                 |
|    | **4,000 4,000**                                                 |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 4,000                                                      |
|    |                                                                 |
|    | 2110 [4,000]{.underline}                                        |
|    |                                                                 |
|    | **4,000** **4,000**                                             |
+----+-----------------------------------------------------------------+
| TC | 1.  **To record the collection of revenue available for         |
|    |     investment but NOT obligation.**                            |
| A1 |                                                                 |
| 88 | ## Budgetary                                                    |
|    |                                                                 |
|    | > 4114 Appropriated Trust or Special Fund Receipts 100,000      |
|    |                                                                 |
|    | 4394. Receipts Unavailable for Obligation Upon Collection       |
|    |       100,00                                                    |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1010. Fund Balance With Treasury 100,000                        |
|    |                                                                 |
|    | 5900 Other Revenue 100,000                                      |
+----+-----------------------------------------------------------------+
| TC | **2. To record the investment in Federal securities acquired at |
|    | par value.**                                                    |
| B1 |                                                                 |
| 24 | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | None                                                            |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 Investments in U.S. Treasury Securities Issued by Public   |
|    | Debt 100,000                                                    |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 100,000                         |
+----+-----------------------------------------------------------------+
| TC | **3. To record the [refund]{.underline} of funds that were      |
|    | obligated and disbursed in a previous year. The refund is       |
| C1 | reflected on the SF 224: Statement of Transactions against the  |
| 32 | special fund expenditure account (14X5123). At year-end, the    |
|    | amount of this refund is to be reclassified as "Receipts        |
|    | Unavailable for Obligation Upon Collection," due to the nature  |
|    | of the special fund.**                                          |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4972 Downward Adjustments of Prior-Year Paid Delivered Orders   |
|    | --                                                              |
|    |                                                                 |
|    | Obligations, Refunds Collected 15,000                           |
|    |                                                                 |
|    | 4450 Unapportioned Authority 15,000                             |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 15,000                          |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 15,000                    |
+----+-----------------------------------------------------------------+

+----+-----------------------------------------------------------------+
| TC | 4\. The authority in transaction #3 is immediately withdrawn.   |
|    | The funds, however, are invested in U.S. Treasury securities.   |
| A1 |                                                                 |
| 39 | ### 4A. To record the withdrawal of authority.                  |
|    |                                                                 |
| TC | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
| B1 | 4450 Unapportioned Authority 15,000                             |
| 24 |                                                                 |
|    | **4399 Special and Trust Fund Refunds and Recoveries**          |
|    |                                                                 |
|    | **Temporarily Precluded from Obligation 15,000**                |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | None                                                            |
|    |                                                                 |
|    | 4B. To record the investment in Federal securities acquired at  |
|    | par value.                                                      |
|    |                                                                 |
|    | ###                                                             |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | None                                                            |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 Investments in U.S. Treasury Securities Issued by Public   |
|    | Debt 15,000                                                     |
|    |                                                                 |
|    | 1010 Fund Balance With Treasury 15,000                          |
+----+-----------------------------------------------------------------+
| TC | **5. To record a downward adjustment ([recovery]{.underline})   |
|    | to prior-year unpaid expended authority and reduce the related  |
| D1 | liability. NOTE: At year-end, the amount of this recovery is to |
| 10 | be reclassified as "Receipts and Appropriations Temporarily     |
|    | Precluded From Obligation," due to an obligational limitation   |
|    | written in the law.**                                           |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders |
|    | --                                                              |
|    |                                                                 |
|    | Obligations, Recoveries 4,000                                   |
|    |                                                                 |
|    | 4450 Unapportioned Authority 4,000                              |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 2110 Accounts Payable 4,000                                     |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 4,000                     |
+----+-----------------------------------------------------------------+
| TC | 6\. The authority in transaction #5 is immediately withdrawn.   |
|    |                                                                 |
| A1 | **[Budgetary]{.underline}**                                     |
| 39 |                                                                 |
|    | 4450 Unapportioned Authority 4,000                              |
|    |                                                                 |
|    | **4399 Special and Trust Fund Refunds and Recoveries**          |
|    |                                                                 |
|    | **Temporarily Precluded from Obligation 4,000**                 |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | None                                                            |
+----+-----------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

**Budgetary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Adjusted Trial Balance**                          |
|    |                                                                 |
|    | **(FACTS II submission)**                                       |
|    |                                                                 |
|    | 4114 100,000                                                    |
|    |                                                                 |
|    | 4201 4,000                                                      |
|    |                                                                 |
|    | 4399 19,000                                                     |
|    |                                                                 |
|    | 4394 100,000                                                    |
|    |                                                                 |
|    | 4901 4,000                                                      |
|    |                                                                 |
|    | 4971 4,000                                                      |
|    |                                                                 |
|    | 4972 [15,000]{.underline}                                       |
|    |                                                                 |
|    | **123,000** **123,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the consolidation of actual net-funded          |
| 04 | resources.**                                                    |
|    |                                                                 |
| TC | 4201 Total Actual Resources - Collected 100,000                 |
|    |                                                                 |
| F2 | 4114 Appropriated Trust or Special Fund Receipts 100,000        |
| 16 |                                                                 |
|    | C2) To record the closing of related adjustments to Expended    |
| TC | Authority -- Paid when there is a net downward adjustment.      |
|    |                                                                 |
| F2 | 4201 Total Actual Resources -- Collected 15,000                 |
| 20 |                                                                 |
|    | 4972 Downward Adjustments of Prior-Year Paid Delivered          |
| TC |                                                                 |
|    | Orders -- Obligations, Refunds Collected 15,000                 |
| F2 |                                                                 |
| 45 | **C3) To record the closing of Downward Adjustments and         |
|    | Delivered Orders - Obligations Transferred - Unpaid to Expended |
|    | Authority - Unpaid.**                                           |
|    |                                                                 |
|    | ###  4901 Delivered Orders - Obligations, Unpaid 4,000          |
|    |                                                                 |
|    | 4971 Downward Adjustments of Prior-Year Unpaid Delivered        |
|    | Orders - Obligations, Recoveries 4,000                          |
|    |                                                                 |
|    | C4) To record the closing of authority withdrawn in a trust or  |
|    | special fund to the appropriate status account.[^2]             |
|    |                                                                 |
|    | **4399 Special and Trust Fund Refunds and Recoveries**          |
|    |                                                                 |
|    | **Temporarily Precluded from Obligation 15,000**                |
|    |                                                                 |
|    | 4394 Receipts Unavailable for Obligation Upon Collection 15,000 |
|    |                                                                 |
|    | and                                                             |
|    |                                                                 |
|    | To record the closing of authority withdrawn in a trust or      |
|    | special fund to receipts unavailable for obligation upon        |
|    | collection.                                                     |
|    |                                                                 |
|    | **4399 Special and Trust Fund Refunds and Recoveries**          |
|    |                                                                 |
|    | **Temporarily Precluded from Obligation 4,000**                 |
|    |                                                                 |
|    | 4397 Receipts and Appropriations Temporarily Precluded          |
|    |                                                                 |
|    | From Obligation 4,000                                           |
+----+-----------------------------------------------------------------+

+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 4201 119,000                                                    |
|    |                                                                 |
|    | 4394 115,000                                                    |
|    |                                                                 |
|    | 4397 [4,000]{.underline}                                        |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
+----+-----------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

**Proprietary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Trial Balance**                                   |
|    |                                                                 |
|    | **(FACTS I submission)**                                        |
|    |                                                                 |
|    | 1610 119,000                                                    |
|    |                                                                 |
|    | 5900 100,000                                                    |
|    |                                                                 |
|    | 6100 [19,000]{.underline}                                       |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
+----+-----------------------------------------------------------------+
| TC | #### Closing Entries                                            |
|    |                                                                 |
| F2 | **C1) To record the closing of revenue and expense accounts to  |
| 28 | cumulative results of operations.**                             |
|    |                                                                 |
|    | 5900 Other Revenue 100,000                                      |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 19,000                    |
|    |                                                                 |
|    | **3310 Cumulative Results of Operations 119,000**               |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 1610 119,000                                                    |
|    |                                                                 |
|    | 3310 [119,000]{.underline}                                      |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
+----+-----------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

+-----------------------------------------------------------------------+
| ###### SF 133: Report on Budget Execution and Budgetary Resources     |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E, 4394E-B) 0      |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected        |
| (4972E) 15,000                                                        |
|                                                                       |
| 4A. Recoveries of Prior Year Obligations: Actual (4971E) 4,000        |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) (4399E)      |
| (19,000)                                                              |
|                                                                       |
| **7. Total Budgetary Resources (calculation** **1..6) 0**             |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation** **8..10) 0** |
|                                                                       |
| 12\. Obligated Balance, Net, Beginning of Period (4901B) 4,000        |
|                                                                       |
| 14D. Accounts Payable (+) (4901E, 4971E) 0                            |
|                                                                       |
| 15B. Outlays: Collections (-) (4972E) (15,000)                        |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 2 Preclosing Unexpended Balance -- Treasury Supplied 0         |
|                                                                       |
| Column 4 Unobligated and Obligated Balance Withdrawn/Canceled 0       |
|                                                                       |
| Column 5 Postclosing Unexpended Balance (1010E) 0                     |
|                                                                       |
| Column 6 Other Authorizations (1610E) 115,000                         |
|                                                                       |
| Column 10 Accounts Payable and Other Liabilities (4971E) (4,000)      |
|                                                                       |
| Column 11 Unobligated Balance (4394E, 4399E) 119,000                  |
|                                                                       |
| [FACTS II Edit Checks]{.underline}:                                   |
|                                                                       |
| Column 2 +/- 4 = 5                                                    |
|                                                                       |
| Column 5+6+7+8 = 9+10+11                                              |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

+-----------------------------------------------------------------------+
| **Budget Program and Financing (P&F) Schedule**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) 0                                      |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated balance carried forward, start of year 0             |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum 4000 to 6990) 15,000       |
|                                                                       |
| 2210 Resources available from recoveries of prior year obs (+)        |
| (4971E) 4,000                                                         |
|                                                                       |
| 2395 Total new obligations (-) (from line 1000) 0                     |
|                                                                       |
| 2398 Unobligated balance expiring or withdrawn (-) (4399E) (19,000)   |
|                                                                       |
| 2440 Unobligated balance carried forward, end of year 0               |
|                                                                       |
| # New Budget Authority (Gross), Detail                                |
|                                                                       |
| 6020 Appropriation (special fund) (+) (4114E, 4394E-B) 0              |
|                                                                       |
| 6900 Spending authority from offsetting collections (cash) (+)        |
| (4972E) 15,000                                                        |
|                                                                       |
| 7000 Total new budget authority (gross) (-) (sum 4000 to 6990) 15,000 |
|                                                                       |
| ### CHANGE IN OBLIGATED BALANCES                                      |
|                                                                       |
| 7240 Obligated balance, start of year (+) (4901B) 4,000               |
|                                                                       |
| 7345 Recoveries of prior year obligations (-) (same as 2210, opp      |
| sign) (4,000)                                                         |
|                                                                       |
| 7440 Obligated balance, end of year (+) (4901E, 4971E) 0              |
|                                                                       |
| ### OFFSETS                                                           |
|                                                                       |
| 8800 Offsetting collections from Federal sources (-) (4972E) (15,000) |
|                                                                       |
| ### NET BUDGET AUTHORITY AND OUTLAYS                                  |
|                                                                       |
| 8900 Budget authority (net) (+) (sum 2200 and 8800 to 8896) 0         |
|                                                                       |
| 9000 Outlays (net) (+) (sum 8700 and 8800 to 8845) (15,000)           |
|                                                                       |
| # Memorandum (NON-ADD) Entries                                        |
|                                                                       |
| 9201 Total investments, start of year: Federal securities: Par value  |
| (+) (1610B) 0                                                         |
|                                                                       |
| 9202 Total investments, end of year: Federal securities: Par value    |
| (+) (1610E) 115,000                                                   |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

OMB Form and Content Statements

+-----------------------------------------------------------------------+
| ###### Balance Sheet                                                  |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury 0                                      |
|                                                                       |
| 2\. Investments (1610E) 115,000                                       |
|                                                                       |
| 3\. Accounts Receivable 0                                             |
|                                                                       |
| 6\. Total Intragovernmental Assets (calculation 1..5) 115,000         |
|                                                                       |
| 15\. Total Assets (calculation 6..14) 115,000                         |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 16\. Accounts Payable (2110E) (4,000)                                 |
|                                                                       |
| 19\. Total Intragovernmental Liabilities (calculation 16..18) 0       |
|                                                                       |
| 27\. Total Liabilities (calculation 19..26) (4,000)                   |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 29\. Unexpended Appropriations 0                                      |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 119,000                 |
|                                                                       |
| 31\. Total Net Position (calculation 29+30) 119,000                   |
|                                                                       |
| 32\. Total Liabilities/Net Position (calculation 27+31) 115,000       |
+-----------------------------------------------------------------------+
| ###### Statement of Net Cost                                          |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental 0                                               |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calculation 1-2) 0                   |
|                                                                       |
| Gross Costs With the Public                                           |
|                                                                       |
| 4\. With the Public (6100N) (19,000)                                  |
|                                                                       |
| 5\. Less: Earned Revenues 0                                           |
|                                                                       |
| 6\. Net Costs With the Public (calculation 4-5) (19,000)              |
|                                                                       |
| 7\. Total Net Costs (calculation 3+6) (19,000)                        |
|                                                                       |
| 10\. Net Cost of Operations (calculation 7+8-9) (19,000)              |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year A**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

OMB Form and Content Statements (continued)

+-----------------------------------------------------------------------+
| ###### Statement of Changes in Net Position                           |
|                                                                       |
| Cum Res of Ops Unexp Approps                                          |
|                                                                       |
| 1\. Beginning Balances (3310B)                                        |
|                                                                       |
| 3.  Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Balances, As Adjusted (calculation 1..2)                |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 4\. Appropriations Received 0                                         |
|                                                                       |
| 7\. Appropriations Used 0 0                                           |
|                                                                       |
| 8\. Non-Exchange Revenue (5900N) 100,000                              |
|                                                                       |
| 16\. Total Financing Sources (calculation 6..15) 100,000 0            |
|                                                                       |
| 18. Net Cost of Operations (19,000)                                   |
|                                                                       |
| 18\. Ending Balances (calculation ((3+16)-17)) 119,000 0              |
+-----------------------------------------------------------------------+
| ###### Statement of Budgetary Resources                               |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4114E, 4394E-B) 0      |
|                                                                       |
| 3A1. Spending Authority From Offsetting Collections: Collected        |
| (4972E) 15,000                                                        |
|                                                                       |
| 4A. Recoveries of Prior Year Obligations: Actual (4971E) 4,000        |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) (4399E)      |
| (19,000)                                                              |
|                                                                       |
| **7. Total Budgetary Resources (calculation** **1..6) 0**             |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation** **8..10) 0** |
|                                                                       |
| 12\. Obligated Balance, Net, Beginning of Period (4901B) 4,000        |
|                                                                       |
| 14D. Accounts Payable (+) (4901E, 4971E) 0                            |
|                                                                       |
| 15B. Outlays: Collections (-) (4972E) (15,000)                        |
|                                                                       |
| 15C. Subtotal (calculation 15A..15B) (15,000)                         |
|                                                                       |
| **17. Net Outlays (calculation** **15C-16) (15,000)**                 |
+-----------------------------------------------------------------------+
| ###### Statement of Financing                                         |
|                                                                       |
| 1\. Obligations Incurred 0                                            |
|                                                                       |
| 2\. Less: Spending Authority From Offsetting Collections and          |
| Recoveries (4971E, 4972E) [(19,000)]{.underline}                      |
|                                                                       |
| 3\. Obligations Net of Offsetting Collections and Recoveries          |
| (calculation 1-2) (19,000)                                            |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calculation 3-4) (19,000)                        |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calculation 5+10)    |
| (19,000)                                                              |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adjustments to Net Obligated Results That Do  |
| Not                                                                   |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Resources Used to Finance Items Not Part of                |
|                                                                       |
| Net Cost of Operations (calculation 12..16) 0                         |
|                                                                       |
| 18\. Total Resources Used to Finance the Net Cost of Operations       |
| (calculation 11-17) (19,000)                                          |
|                                                                       |
| **30. Net Cost of Operations (calculation** **18+29) (19,000)**       |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

+----+-----------------------------------------------------------------+
|    | **Beginning Trial Balances**                                    |
|    |                                                                 |
|    | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4201 119,000                                                    |
|    |                                                                 |
|    | 4394 115,000                                                    |
|    |                                                                 |
|    | 4397 [4,000]{.underline}                                        |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | 1610 119,000                                                    |
|    |                                                                 |
|    | 3310 [119,000]{.underline}                                      |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **1. To record receipts from previous year that now become      |
|    | available for obligation.**                                     |
| A1 |                                                                 |
| 90 | **[Budgetary]{.underline}**                                     |
|    |                                                                 |
|    | 4394 Downward Adjustments of Prior-Year Unpaid Delivered Orders |
|    | --                                                              |
|    |                                                                 |
|    | Obligations, Recoveries 100,000                                 |
|    |                                                                 |
|    | 4450 Unapportioned Authority 100,000                            |
|    |                                                                 |
|    | **[Proprietary]{.underline}**                                   |
|    |                                                                 |
|    | None                                                            |
+----+-----------------------------------------------------------------+
| TC | 2A. To record authority made available from receipt or          |
|    | appropriation balances previously precluded from obligation, in |
| A1 | order to cover expenditure and disbursement of funds in         |
| 92 | transaction 2B.                                                 |
|    |                                                                 |
| TC | **Budgetary Entry**                                             |
|    |                                                                 |
| A  | > Debit 4157 Authority Made Available From Receipt or           |
| 11 | > Appropriation Balances Previously Precluded From Obligation   |
| 6, | > 4,000                                                         |
|    |                                                                 |
| B1 | Credit 4450 Unapportioned Authority 4,000                       |
| 07 |                                                                 |
|    | **Proprietary Entry**                                           |
| TC |                                                                 |
|    | None                                                            |
| C1 |                                                                 |
| 20 | 2B. To record apportionment, expenditure and disbursement of    |
|    | funds. Prior to disbursement, investments must be redeemed.     |
|    |                                                                 |
|    | **Budgetary Entry**                                             |
|    |                                                                 |
|    | Debit 4450 Unapportioned Authority 104,000                      |
|    |                                                                 |
|    | Credit 4902 Delivered Orders - Obligations, Paid 104,000        |
|    |                                                                 |
|    | **Proprietary Entry**                                           |
|    |                                                                 |
|    | To record the maturity of Federal securities acquired at par    |
|    | value:                                                          |
|    |                                                                 |
|    | Debit 1010 Fund Balance With Treasury 104,000                   |
|    |                                                                 |
|    | Credit 1610 Investments in U.S. Treasury Securities Issued by   |
|    |                                                                 |
|    | the Bureau of the Public Debt 104,000                           |
|    |                                                                 |
|    | **and**                                                         |
|    |                                                                 |
|    | To record the disbursement of funds:                            |
|    |                                                                 |
|    | Debit 6100 Operating Expenses/Program Costs 104,000             |
|    |                                                                 |
|    | Credit 1010 Fund Balance With Treasury 104,000                  |
+----+-----------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

**Budgetary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Adjusted Trial Balance**                          |
|    |                                                                 |
|    | **(FACTS II submission)**                                       |
|    |                                                                 |
|    | 4157 4,000                                                      |
|    |                                                                 |
|    | 4201 119,000                                                    |
|    |                                                                 |
|    | 4394 15,000                                                     |
|    |                                                                 |
|    | 4397 4,000                                                      |
|    |                                                                 |
|    | 4902 [104,000]{.underline}                                      |
|    |                                                                 |
|    | **123,000** **123,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | C1) To record the closing of Expended Authority - Paid.         |
| 14 |                                                                 |
|    | 4902 Delivered Orders - Obligations, Paid 104,000               |
| TC |                                                                 |
|    | 4201 Total Actual Resources -- Collected 104,000                |
| F2 |                                                                 |
| 15 | C2) To record the closing of authority made available from      |
|    | balances previously precluded from obligation to authority      |
|    | temporarily precluded from obligation.                          |
|    |                                                                 |
|    | 4397 Receipts and Appropriations Temporarily Precluded          |
|    |                                                                 |
|    | From Obligation 4,000                                           |
|    |                                                                 |
|    | 4157 Authority Made Available From Receipt or Appropriation     |
|    |                                                                 |
|    | Balances Previously Precluded From Obligation 4,000             |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 4201 15,000                                                     |
|    |                                                                 |
|    | 4394 [15,000]{.underline}                                       |
|    |                                                                 |
|    | **15,000** **15,000**                                           |
+----+-----------------------------------------------------------------+

**Proprietary** Closing Entries, Trial Balances

+----+-----------------------------------------------------------------+
|    | **Pre-closing Trial Balance**                                   |
|    |                                                                 |
|    | **(FACTS I submission)**                                        |
|    |                                                                 |
|    | 1610 15,000                                                     |
|    |                                                                 |
|    | 3310 119,000                                                    |
|    |                                                                 |
|    | 6100 [104,000]{.underline}                                      |
|    |                                                                 |
|    | **119,000** **119,000**                                         |
+----+-----------------------------------------------------------------+
| TC | **Closing Entries**                                             |
|    |                                                                 |
| F2 | **C1) To record the closing of expense accounts to cumulative   |
| 28 | results of operations.**                                        |
|    |                                                                 |
|    | 3310 Cumulative Results of Operations 104,000                   |
|    |                                                                 |
|    | 6100 Operating Expenses/Program Costs 104,000                   |
+----+-----------------------------------------------------------------+
|    | **Post-Closing Trial Balance**                                  |
|    |                                                                 |
|    | 1610 15,000                                                     |
|    |                                                                 |
|    | 3310 [15,000]{.underline}                                       |
|    |                                                                 |
|    | **15,000** **15,000**                                           |
+----+-----------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

###### Special Fund 14X5321 - Available for Investment and [Unavailable]{.underline} for Obligation

+-----------------------------------------------------------------------+
| ###### SF 133: Report on Budget Execution and Budgetary Resources     |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4157E, 4394E-B)        |
| 104,000                                                               |
|                                                                       |
| 2A. Unobligated Balance: Beginning of Period (4201B, 4394B, 4397B) 0  |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) (4397E-B) 0  |
|                                                                       |
| **7. Total Budgetary Resources (calculation** **1..6) 104,000**       |
|                                                                       |
| 8\. Obligations Incurred (4902E) 104,000                              |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation** **8..10)     |
| 104,000**                                                             |
|                                                                       |
| 15A. Outlays: Disbursements (+) (4902E) 104,000                       |
+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Column 2 Preclosing Unexpended Balance -- Treasury Supplied 0         |
|                                                                       |
| Column 4 Unobligated and Obligated Balance Withdrawn/Canceled 0       |
|                                                                       |
| Column 5 Postclosing Unexpended Balance (1010E) 0                     |
|                                                                       |
| Column 6 Other Authorizations (1610E) 15,000                          |
|                                                                       |
| Column 11 Unobligated Balance (4157E, 4394E, 4397E) 15,000            |
|                                                                       |
| [FACTS II Edit Checks]{.underline}:                                   |
|                                                                       |
| Column 2 +/- 4 = 5                                                    |
|                                                                       |
| Column 5+6+7+8 = 9+10+11                                              |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

+-----------------------------------------------------------------------+
| **Budget Program and Financing (P&F) Schedule**                       |
|                                                                       |
| # Obligations by Program Activity                                     |
|                                                                       |
| 1000 Total new obligations (+) (4902E) 104,000                        |
|                                                                       |
| # Budgetary Resources Available for Obligation                        |
|                                                                       |
| 2140 Unobligated balance carried forward, start of year (4201B,       |
| 4394B, 4397B) 0                                                       |
|                                                                       |
| 2200 New budget authority (gross) (+) (sum 4000 to 6990) 104,000      |
|                                                                       |
| 2395 Total new obligations (-) (from line 1000) (104,000)             |
|                                                                       |
| 2398 Unobligated balance expiring or withdrawn (-) (4399E) 0          |
|                                                                       |
| 2440 Unobligated balance carried forward, end of year 0               |
|                                                                       |
| # New Budget Authority (Gross), Detail                                |
|                                                                       |
| 6020 Appropriation (special fund) (+) (4394E-B) 100,000               |
|                                                                       |
| 6028 Appropriation (unavailable balances) (+) (4157E) 4,000           |
|                                                                       |
| 6250 Appropriation (total mandatory) (+) (sum 6000..6200) 104,000     |
|                                                                       |
| ### CHANGE IN OBLIGATED BALANCES                                      |
|                                                                       |
| ### 7240 Obligated balance, start of year (+) 0                       |
|                                                                       |
| ### 7310 Total new obligations (+) (same as line 1000) 104,000        |
|                                                                       |
| 7320 Total outlays (gross) (-) (4902E) (104,000)                      |
|                                                                       |
| 7440 Obligated balance, end of year (+) 0                             |
|                                                                       |
| ### OUTLAYS (GROSS), DETAIL                                           |
|                                                                       |
| ### 8698 Outlays from mandatory balances (+) (4902E) 104,000          |
|                                                                       |
| ### 8700 Total outlays (gross) (+) (calc 8690..8698) 104,000          |
|                                                                       |
| ###                                                                   |
|                                                                       |
| ### OFFSETS                                                           |
|                                                                       |
| 8800 Offsetting collections from Federal sources (-) 0                |
|                                                                       |
| ### NET BUDGET AUTHORITY AND OUTLAYS                                  |
|                                                                       |
| 8900 Budget authority (net) (+) (sum 2200 and 8800 to 8896) 104,000   |
|                                                                       |
| 9000 Outlays (net) (+) (sum 8700 and 8800 to 8845) 104,000            |
|                                                                       |
| ### Memorandum (NON-ADD) Entries                                      |
|                                                                       |
| 9201 Total investments, start of year: Federal securities: Par value  |
| (+) (1610B) 119,000                                                   |
|                                                                       |
| 9202 Total investments, end of year: Federal securities: Par value    |
| (+) (1610E) 11,000                                                    |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

OMB Form and Content Statements

+-----------------------------------------------------------------------+
| ###### Balance Sheet                                                  |
|                                                                       |
| Intragovernmental Assets                                              |
|                                                                       |
| 1\. Fund Balance With Treasury 0                                      |
|                                                                       |
| 2\. Investments (1610E) 15,000                                        |
|                                                                       |
| 3\. Accounts Receivable 0                                             |
|                                                                       |
| 6\. Total Intragovernmental Assets (calculation 1..5) 15,000          |
|                                                                       |
| 15\. Total Assets (calculation 6..14) 15,000                          |
|                                                                       |
| Intragovernmental Liabilities                                         |
|                                                                       |
| 16\. Accounts Payable 0                                               |
|                                                                       |
| 19\. Total Intragovernmental Liabilities (calculation 16..18) 0       |
|                                                                       |
| 27\. Total Liabilities (calculation 19..26) 0                         |
|                                                                       |
| Net Position                                                          |
|                                                                       |
| 29\. Unexpended Appropriations 0                                      |
|                                                                       |
| 30\. Cumulative Results of Operations (3310E) 15,000                  |
|                                                                       |
| 31\. Total Net Position (calculation 29+30) 15,000                    |
|                                                                       |
| 32\. Total Liabilities/Net Position (calculation 27+31) 15,000        |
+-----------------------------------------------------------------------+
| ###### Statement of Net Cost                                          |
|                                                                       |
| Intragovernmental Gross Costs                                         |
|                                                                       |
| 1\. Intragovernmental 0                                               |
|                                                                       |
| 2\. Less: Intragovernmental Earned Revenues 0                         |
|                                                                       |
| 3\. Intragovernmental Net Costs (calculation 1-2) 0                   |
|                                                                       |
| Gross Costs With the Public                                           |
|                                                                       |
| 4\. With the Public 104,000                                           |
|                                                                       |
| 5\. Less: Earned Revenues 0                                           |
|                                                                       |
| 6\. Net Costs With the Public (calculation 4-5) 0                     |
|                                                                       |
| 7\. Total Net Costs (calculation 3+6) 0                               |
|                                                                       |
| 10\. Net Cost of Operations (calculation 7+8-9) 104,000               |
+-----------------------------------------------------------------------+

**[SECTION II]{.underline}: Year B**

**Special Fund 14X5321 - Available for Investment and
[Unavailable]{.underline} for Obligation**

OMB Form and Content Statements

+-----------------------------------------------------------------------+
| ###### Statement of Changes in Net Position                           |
|                                                                       |
| Cum Res of Ops Unexp Approps                                          |
|                                                                       |
| 1\. Beginning Balances (3310B) 119,000                                |
|                                                                       |
| 2\. Prior Period Adjustments                                          |
|                                                                       |
| 3\. Beginning Balances, As Adjusted (calculation 1..2) 119,000        |
|                                                                       |
| Budgetary Financing Sources                                           |
|                                                                       |
| 4\. Appropriations Received 0                                         |
|                                                                       |
| 7\. Appropriations Used 0 0                                           |
|                                                                       |
| 8\. Non-Exchange Revenue 0                                            |
|                                                                       |
| 16\. Total Financing Sources (calculation 6..15) 0 0                  |
|                                                                       |
| 17\. Net Cost of Operations 104,000 0                                 |
|                                                                       |
| 18\. Ending Balances (calculation ((3+16)-17)) 15,000 0               |
+-----------------------------------------------------------------------+
| ###### Statement of Budgetary Resources                               |
|                                                                       |
| 1A. Budget Authority: Appropriations Received (4157E, 4394E-B)        |
| 104,000                                                               |
|                                                                       |
| 2A. Unobligated Balance: Beginning of Period (4201B, 4394B, 4397B) 0  |
|                                                                       |
| 5\. Temporarily Not Available Pursuant to Public Law (-) (4397E-B) 0  |
|                                                                       |
| **7. Total Budgetary Resources (calculation** **1..6) 104,000**       |
|                                                                       |
| 8\. Obligations Incurred (4902E) 104,000                              |
|                                                                       |
| **11. Total Status of Budgetary Resources (calculation** **8..10)     |
| 104,000**                                                             |
|                                                                       |
| 15A. Outlays: Disbursements (+) (4902E) 104,000                       |
|                                                                       |
| 15C. Subtotal (calculation 15A..15B) 104,000                          |
|                                                                       |
| **17. Net Outlays (calculation** **15C-16) 104,000**                  |
+-----------------------------------------------------------------------+
| ###### Statement of Financing                                         |
|                                                                       |
| 1\. Obligations Incurred (4902E) 104,000                              |
|                                                                       |
| 2\. Less: Spending Authority From Offsetting Collections and          |
| Recoveries [(0)]{.underline}                                          |
|                                                                       |
| 3\. Obligations Net of Offsetting Collections and Recoveries          |
| (calculation 1-2) 104,000                                             |
|                                                                       |
| 4\. Less: Offsetting Receipts 0                                       |
|                                                                       |
| 5\. Net Obligations (calculation 3-4) 104,000                         |
|                                                                       |
| 11\. Total Resources Used to Finance Activities (calculation 5+10)    |
| 104,000                                                               |
|                                                                       |
| 12\. Change in Budgetary Resources 0                                  |
|                                                                       |
| 16\. Other Resources or Adjustments to Net Obligated Resources That   |
| Do Not                                                                |
|                                                                       |
| Affect Net Cost of Operations 0                                       |
|                                                                       |
| 17\. Total Resources Used to Finance Items Not Part of                |
|                                                                       |
| Net Cost of Operations (calculation 12..16) 0                         |
|                                                                       |
| 18\. Total Resources Used to Finance the Net Cost of Operations       |
| (calculation 11-17) 104,000                                           |
|                                                                       |
| **30. Net Cost of Operations (calculation** **18+29) 104,000**        |
+-----------------------------------------------------------------------+

[^1]: OMB Circular No. A-11 (2002), Section 20-35

[^2]: It is extremely rare that both USSGL 4394 and 4397 will be
    recorded within the same TAFS. It is shown in this scenario for
    illustrative purposes ONLY. Note that use of USSGL 4399 requires
    prior OMB approval.