### **Proposed New USSGL Account (Effective Fiscal 2004, Available for Early Implementation Fiscal 2003)**

**Account Title**: Transfer of Expired Expenditure Transfers Receivable

**Account Number**: 4199

**Normal Balance**: Either

**Definition**: The amount of transfers during the fiscal year of
unobligated expenditure transfers receivable from an expired TAFS to an
unexpired TAFS. This transaction is not accomplished via SF 1151:
Nonexpenditure Transfer Authorization. Use only with OMB approval. FACTS
II normal balance assigned to this account is "debit."

**Justification**: A new USSGL account is needed to facilitate the
transfer of [expenditure transfers receivable]{.underline} and the
associated [unobligated balances]{.underline} from an expired TAFS to an
unexpired no-year TAFS. Current USSGL accounts do not accommodate the
OMB requirement that this movement be reported on SF 133 line 2B.
Additionally, a new line on the P&F will be created by OMB for this
transfer. This transfer is not accomplished via SF 1151: Nonexpenditure
Transfer Authorization. There is no movement of Fund Balance With
Treasury. This transfer is permitted by law.

#### Impact on USSGL Crosswalks

  -------------- -------------- -------------- ---------------------------
  **USSGL        **SF 133**     **FMS 2108**   **Program and Financing
  Account**                                    Schedule (P&F)**

  4199 "E"       Line 2B        Column 7       222X[^1]
  -------------- -------------- -------------- ---------------------------

# 

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# The following scenario was developed to address specific accounting measures needed for the Social Security Administration's Limitation on Administrative Expenses (LAE) trust fund, and other various TAFS involved. The specific TAFS involved are denoted throughout the scenario. At this time, this guidance is not applicable to other agencies with limitations on administrative expense trust funds.

# YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **1. To record collection of tax  | **1. To record collection of tax  |
| receipts into trust fund corpus   | receipts into trust fund corpus   |
| account (i.e. SMI, HI, FOASI,     | account (i.e. SMI, HI, FOASI,     |
| DI). (TC A186)**                  | DI).**                            |
|                                   |                                   |
| **[Budgetary]{.underline}**       | N/A                               |
|                                   |                                   |
| 4114 Appropriated Trust or        |                                   |
| Special Fund Receipts 20,000      |                                   |
|                                   |                                   |
| 4620 Unob Funds Not Subject to    |                                   |
| Apport 20,000                     |                                   |
|                                   |                                   |
| **[Proprietary]{.underline}**     |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 20,000                            |                                   |
|                                   |                                   |
| 5800 Tax Revenue Collected 20,000 |                                   |
+-----------------------------------+-----------------------------------+
| **2. To record anticipated        | 2.  **To record anticipated       |
| authority for amount appropriated |     authority for amount          |
| to LAE TAFS.**                    |     appropriated to LAE TAFS. (TC |
|                                   |     A114)**                       |
| N/A                               |                                   |
|                                   | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4215 Antic Appropriation TF       |
|                                   | Expenditure Transfers 6,000 4450  |
|                                   | Unapportioned Authority 6,000     |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **3. SSA receives approved SF     | **3. SSA receives approved SF     |
| 132: Apportionment and            | 132: Apportionment and            |
| Reapportionment Schedule. Actual  | Reapportionment Schedule. Actual  |
| funds will not be transferred     | funds will not be transferred     |
| until such time as needed for     | until such time as needed for     |
| disbursement. When needed for     | disbursement. When needed for     |
| disbursement, the funds will be   | disbursement, the funds will be   |
| transferred via IPAC              | transferred via IPAC              |
| (expenditure) transaction.**      | (expenditure) transaction. (TC    |
|                                   | A116, A258)**                     |
| **To record amounts payable to    |                                   |
| the LAE trust fund based upon     | **[Budgetary]{.underline}**       |
| amounts provided from SSA to BPD. |                                   |
| (TC A259)**                       | 4225 Appropriation TF Expenditure |
|                                   | Transfers - Receiv 6,000          |
| **[Budgetary]{.underline}**       |                                   |
|                                   | 4215 Antic Approp TF Expenditure  |
| 4620 Unob Funds Not Subject to    | Transfers 6,000                   |
| Apport 6,000                      |                                   |
|                                   | and                               |
| 4901 Delivered Orders --          |                                   |
| Obligations, Unpaid 6,000         | 4450 Unapportioned Authority      |
|                                   | 6,000                             |
| **[Proprietary]{.underline}**     |                                   |
|                                   | 4510 Apportionments 6,000         |
| 5760 Expenditure Financing        |                                   |
| Sources -- Transfers-Out 6,000    | **[Proprietary]{.underline}**     |
|                                   |                                   |
| 2155 Expenditure Transfers        | 1335 Expenditure Transfers        |
| Payable 6,000                     | Receivable 6,000                  |
|                                   |                                   |
|                                   | 5750 Expenditure Financing        |
|                                   | Sources - Transfers-In 6,000      |
+-----------------------------------+-----------------------------------+
| **4. To record obligations        | **4. To record obligations        |
| incurred. Actual funds have not   | incurred. Actual funds have not   |
| yet transferred.**                | yet transferred. (TC A120,        |
|                                   | B204)**                           |
| N/A                               |                                   |
|                                   | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4510 Apportionments 1,500         |
|                                   |                                   |
|                                   | 4801 Undelivered Orders -         |
|                                   | Obligations, Unpaid 1,500         |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **5. Actual funds are transferred | **5. Actual funds are received    |
| to the LAE account via IPAC       | via IPAC (expenditure)            |
| (expenditure) transaction.**      | transaction, and subsequently     |
|                                   | disbursed to non-Federal          |
| **To record the actual            | recipients.**                     |
| expenditure transfer-out of       |                                   |
| funds. (TC A261)**                | **A. To record the collection of  |
|                                   | funds via IPAC into the           |
| **[Budgetary]{.underline}**       | expenditure TAFS (28-8704). (TC   |
|                                   | A260)**                           |
| 4901 Delivered Orders -           |                                   |
| Obligations, Unpaid 1,000         | **[Budgetary]{.underline}**       |
|                                   |                                   |
| 4902 Delivered Orders --          | 4255 Appropriation TF Expenditure |
| Obligations, Paid 1,000           | Transfers - Collected 1,000       |
|                                   |                                   |
| **[Proprietary]{.underline}**     | 4225 Approp TF Expenditure        |
|                                   | Transfers - Receiv 1,000          |
| 2155 Expenditure Transfers        |                                   |
| Payable 1,000                     | **[Proprietary]{.underline}**     |
|                                   |                                   |
| 1010 Fund Balance With Treasury   | 1010 Fund Balance With Treasury   |
| 1,000                             | 1,000                             |
|                                   |                                   |
|                                   | 1335 Expenditure Transfers        |
|                                   | Receivable 1,000                  |
|                                   |                                   |
|                                   | **B. To record the disbursement   |
|                                   | of funds to non-Federal           |
|                                   | recipients. (TC B107)**           |
|                                   |                                   |
|                                   | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4801 Undelivered Orders -         |
|                                   | Obligations, Unpaid 1,000         |
|                                   |                                   |
|                                   | 4902 Delivered Orders -           |
|                                   | Obligations, Paid 1,000           |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | 6100 Operating Expenses/Program   |
|                                   | Costs 1,000                       |
|                                   |                                   |
|                                   | 1010 Fund Balance With Treasury   |
|                                   | 1,000                             |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline}         | **[Budgetary]{.underline}         |
| Adjusting Entry**                 | Adjusting Entry**                 |
|                                   |                                   |
| **A1. To record unobligated       | N/A                               |
| balances of appropriated receipts |                                   |
| temporarily precluded from        |                                   |
| obligation. (TC A127)**           |                                   |
|                                   |                                   |
| 4620 Unobligated Funds Not        |                                   |
| Subject to Apport 14,000          |                                   |
|                                   |                                   |
| 4397 Receipts and Appropriations  |                                   |
| Temporarily                       |                                   |
|                                   |                                   |
| Precluded from Obligation 14,000  |                                   |
+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline}         | **[Budgetary]{.underline}         |
| Pre-Closing Adjusted Trial        | Pre-Closing Adjusted Trial        |
| Balance (FACTS II)**              | Balance (FACTS II)**              |
|                                   |                                   |
| 4114 20,000                       | 4225 5,000                        |
|                                   |                                   |
| 4397 14,000                       | 4255 1,000                        |
|                                   |                                   |
| 4901 5,000                        | 4510 4,500                        |
|                                   |                                   |
| 4902 [1,000]{.underline}          | 4801 500                          |
|                                   |                                   |
| 20,000 20,000                     | 4902 [1,000]{.underline}          |
|                                   |                                   |
| **[Proprietary]{.underline}       | 6,000 6,000                       |
| Pre-Closing Trial Balance (FACTS  |                                   |
| I)**                              | **[Proprietary]{.underline}       |
|                                   | Pre-Closing Trial Balance (FACTS  |
| 1010 19,000                       | I)**                              |
|                                   |                                   |
| 2155 5,000                        | 1335 5,000                        |
|                                   |                                   |
| 5760 6,000                        | 5750 6,000                        |
|                                   |                                   |
| 5800 [20,000]{.underline}         | 6100 [1,000]{.underline}          |
|                                   |                                   |
| 25,000 25,000                     | 6,000 6,000                       |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **Closing Entries**               | **Closing Entries**               |
|                                   |                                   |
| **[Budgetary]{.underline}**       | **[Budgetary]{.underline}**       |
|                                   |                                   |
| **C1) To record the consolidation | **C1) To record the consolidation |
| of actual net-funded resources.   | of actual net-funded resources.   |
| (TC F204)**                       | (TC F204)**                       |
|                                   |                                   |
| **4201 Total Actual Resources -   | 4201 Total Actual Resources -     |
| Collected 19,000**                | Collected 1,000                   |
|                                   |                                   |
| 4902 Delivered Orders -           | 4255 Approp TF Expenditure        |
| Obligations, Paid 1,000           | Transfers - Collected 1,000       |
|                                   |                                   |
| 4114 Approp Trust or Special Fund | and                               |
| Receipts 20,000                   |                                   |
|                                   | 4902 Delivered Orders -           |
| **[Proprietary]{.underline}**     | Obligations, Paid 1,000           |
|                                   |                                   |
| **C1) To record the closing of    | 4201 Total Actual Resources -     |
| revenue and other financing       | Collected 1,000                   |
| source accounts to cumulative     |                                   |
| results of operations. (TC        | **C2) To record the closing of    |
| F228)**                           | unobligated balances to           |
|                                   | unapportioned authority. (TC      |
| 5800 Tax Revenues Collected       | F210)**                           |
| 20,000                            |                                   |
|                                   | 4510 Apportionments 4,500         |
| 5760 Expend Financing Sources -   |                                   |
| Transfers-Out 6,000               | 4450 Unapportioned Authority      |
|                                   | 4,500                             |
| **3310 Cumulative Results of      |                                   |
| Operations 14,000**               | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | **C1) To record the closing of    |
|                                   | expense and other financing       |
|                                   | source accounts to cumulative     |
|                                   | results of operations. (TC        |
|                                   | F228)**                           |
|                                   |                                   |
|                                   | 5750 Expenditure Financing        |
|                                   | Sources -- Transfers-In 6,000     |
|                                   |                                   |
|                                   | **3310 Cumulative Results of      |
|                                   | Operations 5,000**                |
|                                   |                                   |
|                                   | 6100 Operating Expenses/Program   |
|                                   | Costs 1,000                       |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline} Post    | **[Budgetary]{.underline}         |
| -Closing Adjusted Trial Balance** | Post-Closing Trial Balance**      |
|                                   |                                   |
| 4201 19,000                       | 4225 5,000                        |
|                                   |                                   |
| 4397 14,000                       | 4450 4,500                        |
|                                   |                                   |
| 4901 [5,000]{.underline}          | 4801 [500]{.underline}            |
|                                   |                                   |
| 19,000 19,000                     | 5,000 5,000                       |
|                                   |                                   |
| **[Proprietary]{.underline} Post  | **[Proprietary]{.underline}       |
| -Closing Trial Balance**          | Post-Closing Trial Balance**      |
|                                   |                                   |
| 1010 19,000                       | 1335 5,000                        |
|                                   |                                   |
| 2155 5,000                        | 3310 [5,000]{.underline}          |
|                                   |                                   |
| 3310 [14,000]{.underline}         | 5,000 5,000                       |
|                                   |                                   |
| 19,000 19,000                     |                                   |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)[^2]

+-----------------------------------+-----------------------------------+
| **[SF 133: Report on Budget       | **[SF 133: Report on Budget       |
| Execution and Budgetary           | Execution and Budgetary           |
| Resources]{.underline}**          | Resources]{.underline}**          |
|                                   |                                   |
| 1A. Budget Authority --           | 1A. Budget Authority --           |
| Appropriations Received (4114E)   | Appropriations Received 0         |
| 20,000                            |                                   |
|                                   | 3D1. Sp Auth Fr Off Coll - Transf |
| 3D1. Sp Auth Fr Off Coll - Transf | fr TF -- Collected (4255E) 1,000  |
| fr TF - Collected 0               |                                   |
|                                   | 3D2. Sp Auth Fr Off Coll - Transf |
| 3D2. Sp Auth Fr Off Coll - Transf | fr TF - Antic (4225E-B) 5,000     |
| fr TF - Antic 0                   |                                   |
|                                   | 5\. Temporarily Not Available     |
| 5\. Temporarily Not Available     | Pursuant to PL 0                  |
| Pursuant to PL (4397E-B) (14,000) |                                   |
|                                   | **7. Total Budgetary Resources    |
| **7. Total Budgetary Resources    | (calc 1..6) 6,000**               |
| (calc 1..6) 6,000**               |                                   |
|                                   | 8\. Obligations Incurred          |
| 8\. Obligations Incurred          | (4801E-B, 4902E) 1,500            |
| (4901E-B, 4902E) 6,000            |                                   |
|                                   | 9A1. Unobligated Bal Apport --    |
| 9A1. Unobligated Bal Apport --    | Bal, Curr Avail (4510E) 4,500     |
| Bal, Curr Avail 0                 |                                   |
|                                   | **11. Total Status of Budgetary   |
| **11. Total Status of Budgetary   | Resources (calc 8..10) 6,000**    |
| Resources (calc 8..10) 6,000**    |                                   |
|                                   | 12\. Obligated Balance, Net, Beg  |
| 12\. Obligated Balance, Net, Beg  | of Period 0                       |
| of Period 0                       |                                   |
|                                   | 14A. Ob Bal, Net, End of Period   |
| 14A. Ob Bal, Net, End of Period   | -- Accts Receiv (-) (4225E)       |
| -- Accts Receiv (-) 0             | (5,000)                           |
|                                   |                                   |
| 14C. Ob Bal, Net, End of Period   | 14C. Ob Bal, Net, End of Period   |
| -- Undel Orders (+) 0             | -- Undel Orders (+) (4801E) 500   |
|                                   |                                   |
| 14D. Ob Bal, Net, End of Period   | 14D. Ob Bal, Net, End of Period   |
| -- Accts Payable (+) (4901E)      | -- Accts Payable (+) 0            |
| 5,000                             |                                   |
|                                   | 15A. Outlays -- Disbursements (+) |
| 15A. Outlays -- Disbursements (+) | (4902E) 1,000                     |
| (4902E) 1,000                     |                                   |
|                                   | 15B. Outlays -- Collections (-)   |
| 15B. Outlays -- Collections (-) 0 | (4255E) (1,000)                   |
|                                   |                                   |
| 15C. Subtotal (calc 15A..15B)     | 15C. Subtotal (calc 15A..15B) 0   |
| 1,000                             |                                   |
|                                   | 16\. Less: Offsetting Receipts 0  |
| 16\. Less: Offsetting Receipts 0  |                                   |
|                                   | **17. Net Outlays (calc 15C-16)   |
| **17. Net Outlays (calc 15C-16)   | 0**                               |
| 1,000**                           |                                   |
+-----------------------------------+-----------------------------------+
| **[FMS 2108: Year-end Closing     | **[FMS 2108: Year-end Closing     |
| Statement]{.underline}**          | Statement]{.underline}**          |
|                                   |                                   |
| Column 5 Post-Closing Unexpended  | Column 5 Post-Closing Unexpended  |
| Balance (1010E) 19,000            | Balance 0                         |
|                                   |                                   |
| Column 10 Accounts Payable        | Column 7 Reimbursements Earned    |
| (4901E) 5,000                     | (4225E) 5,000                     |
|                                   |                                   |
| Column 11 Unobligated Balance     | Column 9 Undelivered Orders       |
| (4397E) 14,000                    | (4801E) 500                       |
|                                   |                                   |
| **Columns 5+6+7+8 = 9+10+11**     | Column 11 Unobligated Balance     |
|                                   | (4510E) 4,500                     |
|                                   |                                   |
|                                   | **Columns 5+6+7+8 = 9+10+11**     |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired)

+-----------------------------------+-----------------------------------+
| **[Budget Program and Financing   | **[Budget Program and Financing   |
| Schedule (P&F)]{.underline}**     | Schedule (P&F)]{.underline}**     |
|                                   |                                   |
| **Obligations by Program          | **Obligations by Program          |
| Activity**                        | Activity**                        |
|                                   |                                   |
| 1000 Total New Obligations        | 1000 Total New Obligations        |
| (4901E-B, 4902E) 6,000            | (4801E-B, 4902E) 1,500            |
|                                   |                                   |
| **Budgetary Resources Available   | **Budgetary Resources Available   |
| for Obligation**                  | for Obligation**                  |
|                                   |                                   |
| 2140 Unobligated balance carried  | 2140 Unobligated balance carried  |
| forward, start of year 0          | forward, start of year 0          |
|                                   |                                   |
| 2200 New budget authority (gross) | 2200 New budget authority (gross) |
| (+) (sum 4000 to 6990) 6,000      | (+) (sum 4000 to 6990) 6,000      |
|                                   |                                   |
| 2395 Total new obligations (-)    | 2395 Total new obligations (-)    |
| (same as line 1000, opp sign)     | (same as line 1000, opp sign)     |
| (6,000)                           | (1,500)                           |
|                                   |                                   |
| 2440 Unobligated bal carried      | 2440 Unobligated bal carried      |
| forward, end of year (4620E) 0    | forward, end of year (4510E)      |
|                                   | 4,500                             |
| **New Budgetary Authority         |                                   |
| (Gross), Detail**                 | **New Budgetary Authority         |
|                                   | (Gross), Detail**                 |
| 4026 Appropriation (trust fd)     |                                   |
| (discr) (+) (4114E) 20,000        | 6800 Spending auth from           |
|                                   | offsetting coll (cash) (+)        |
| 6045 Portion precluded from       | (4255E) 1,000                     |
| obligation (-) (4397E-B) (14,000) |                                   |
|                                   | 6810 Chg in uncoll cust pyts fr   |
| 7000 Total new budget authority   | Fed sources (unexp) (4225E-B)     |
| (gross) (-) (sum 4000 to 6990)    | 5,000                             |
| 6,000                             |                                   |
|                                   | 6890 Spending auth from off coll  |
| ## Change in Obligated Balances   | (tot discr) (+) (sum 6800 to      |
|                                   | 6885) 6,000                       |
| 7310 Total new obligations (+)    |                                   |
| (sa,me as line 1000) 6,000        | 7000 Total new budget authority   |
|                                   | (gross) (-) (sum 4000 to 6990)    |
| 7320 Total outlays (gross) (-)    | 6,000                             |
| (4902E) (1,000)                   |                                   |
|                                   | **Change** i**n Obligated         |
| 7440 Obligated balance, end of    | Balances**                        |
| year (+) (4901E) 5,000            |                                   |
|                                   | 7240 Obligated balance, start of  |
| **Outlays (Gross), Detail**       | year (+) 0                        |
|                                   |                                   |
| 8690/93 Outlays from new discr    | 7310 Total new obligations (+)    |
| authority/balances (4902E) 1,000  | (sa,me as line 1000) 1,500        |
|                                   |                                   |
| 8700 Total outlays (gross) (+)    | 7320 Total outlays (gross) (-)    |
| (sum 8690 to 8698) 1,000          | (4902E) (1,000)                   |
|                                   |                                   |
| **Offsets**                       | 7400 Change in uncollected        |
|                                   | customer payments for Federal     |
| 8800 Offsetting collections from  | sources (unexpired) (sum 6810 and |
| Federal sources (-) 0             | 6910, opp sign) (5,000)           |
|                                   |                                   |
| 8890 Total offsetting collections | 7440 Obligated balance, end of    |
| (cash) (-) 0                      | year (+) (4225E, 4801E) (4,500)   |
|                                   |                                   |
| **Net Budget Authority and        | **Outlays (Gross), Detail**       |
| Outlays**                         |                                   |
|                                   | 8690/93 Outlays from new discr    |
| 8900 Budget authority (net) (+)   | authority/balances (4902E) 1,000  |
| (same as line 2200 and            |                                   |
| 8800..8896) 6,000                 | 8700 Total outlays (gross) (+)    |
|                                   | (sum 8690 to 8698) 1,000          |
| 9000 Outlays (net) (+) (same as   |                                   |
| line 8700 and 8800..8845) 1,000   | **Offsets**                       |
|                                   |                                   |
|                                   | 8800 Offsetting collections from  |
|                                   | Federal sources (-) (4255E)       |
|                                   | (1,000)                           |
|                                   |                                   |
|                                   | 8890 Total offsetting collections |
|                                   | (cash) (-) (1,000)                |
|                                   |                                   |
|                                   | 8895 Chg in uncoll cust pyts fr   |
|                                   | Fed sources (unexp)               |
|                                   |                                   |
|                                   | (sum 6810 and 6910) (5,000)       |
|                                   |                                   |
|                                   | **Net Budget Authority and        |
|                                   | Outlays**                         |
|                                   |                                   |
|                                   | 8900 Budget authority (net) (+)   |
|                                   | (same as line 2200 and            |
|                                   | 8800..8896) 0                     |
|                                   |                                   |
|                                   | 9000 Outlays (net) (+) (same as   |
|                                   | line 8700 and 8800..8845) 0       |
+-----------------------------------+-----------------------------------+

#  YEAR 1 (Unexpired) OMB Form and Content Statements

+-----------------------------------+-----------------------------------+
| **[Balance Sheet]{.underline}**   | **[Balance Sheet]{.underline}**   |
|                                   |                                   |
| Intragovernmental Assets          | Intragovernmental Assets          |
|                                   |                                   |
| 1\. Fund Balance With Treasury    | 1\. Fund Balance With Treasury 0  |
| (1010E) 19,000                    |                                   |
|                                   | 3\. Accounts Receivable (1335E)   |
| 3\. Accounts Receivable 0         | 5,000                             |
|                                   |                                   |
| 6\. Total Intragovernmental       | 6\. Total Intragovernmental       |
| Assets (calc 1..5) 19,000         | Assets (calc 1..5) 5,000          |
|                                   |                                   |
| 15\. Total Assets (calc 6..14)    | 15\. Total Assets (calc 6..14)    |
| 19,000                            | 5,000                             |
|                                   |                                   |
| Intragovernmental Liabilities     | Intragovernmental Liabilities     |
|                                   |                                   |
| 16\. Accounts Payable (2155E)     | 16\. Accounts Payable 0           |
| 5,000                             |                                   |
|                                   | 19\. Total Intragovernmental      |
| 19\. Total Intragovernmental      | Liabilities (calc 16..18) 0       |
| Liabilities (calc 16..18) 5,000   |                                   |
|                                   | 27\. Total Liabilities (calc      |
| 27\. Total Liabilities (calc      | 19..26) 0                         |
| 19..26) 5,000                     |                                   |
|                                   | Net Position                      |
| Net Position                      |                                   |
|                                   | 30\. Cumulative Results of        |
| 30\. Cumulative Results of        | Operations (3310E) 5,000          |
| Operations (3310E) 14,000         |                                   |
|                                   | 31\. Total Net Position (calc     |
| 31\. Total Net Position (calc     | 29+30) 5,000                      |
| 29+30) 14,000                     |                                   |
|                                   | 32\. Total Liabilities/Net        |
| 32\. Total Liabilities/Net        | Position (calc 27+31) 5,000       |
| Position (calc 27+31) 19,000      |                                   |
+-----------------------------------+-----------------------------------+
| **[Statement of Net               | **[Statement of Net               |
| Cost]{.underline}**               | Cost]{.underline}**               |
|                                   |                                   |
| Intragovernmental Gross Costs     | Intragovernmental Gross Costs     |
|                                   |                                   |
| 1\. Intragovernmental 0           | 1\. Intragovernmental (6100E)     |
|                                   | 1,000                             |
| 2\. Less: Intragovernmental       |                                   |
| Earned Revenues 0                 | 2\. Less: Intragovernmental       |
|                                   | Earned Revenues 0                 |
| 3\. Intragovernmental Net Costs   |                                   |
| (calc 1-2) 0                      | 3\. Intragovernmental Net Costs   |
|                                   | (calc 1-2) 1,000                  |
| 7\. Total Net Costs (calc 3+6) 0  |                                   |
|                                   | 7\. Total Net Costs (calc 3+6)    |
| 10\. Net Cost of Operations (calc | 1,000                             |
| 7+8-9) 0                          |                                   |
|                                   | 10\. Net Cost of Operations (calc |
|                                   | 7+8-9) 1,000                      |
+-----------------------------------+-----------------------------------+

**YEAR 1 (Unexpired)** OMB Form and Content Statements (continued)

+-----------------------------------+-----------------------------------+
| **[Statement of Changes in Net    | **[Statement of Changes in Net    |
| Position]{.underline}**           | Position]{.underline}**           |
|                                   |                                   |
| Cum Res of Ops Unexp Approps      | Cum Res of Ops Unexp Approps      |
|                                   |                                   |
| 1\. Beginning Balances (3310B)    | 1\. Beginning Balances (3310B)    |
|                                   |                                   |
| 2.  Prior Period Adjustments      | 3.  Prior Period Adjustments      |
|                                   |                                   |
| 3\. Beginning Bal, As Adjusted    | 3\. Beginning Bal, As Adjusted    |
| (calc 1..2)                       | (calc 1..2)                       |
|                                   |                                   |
| Budgetary Financing Sources       | Budgetary Financing Sources       |
|                                   |                                   |
| 8\. Non-Exchange Revenue (5800E)  | 8.  Non-Exchange Revenue          |
| 20,000                            |                                   |
|                                   | 10\. Transfers-in/out Without     |
| 10\. Transfers-in/out Without     | Reimb (+/-) (5750E) 6,000         |
| Reimb (+/-) (5760E) (6,000)       |                                   |
|                                   | 16\. Total Financing Sources      |
| 16\. Total Financing Sources      | (calc 6..15) 6,000                |
| (calc 6..15) 14,000               |                                   |
|                                   | 17. Net Cost of Operations 1,000  |
| 17. Net Cost of Operations 0      |                                   |
|                                   | 18. Ending Balances (calc         |
| 18. Ending Balances (calc         |     ((3+16)-17)) 5,000            |
|     ((3+16)-17)) 14,000           |                                   |
+-----------------------------------+-----------------------------------+
| **[Statement of                   | **[Statement of                   |
| Financing]{.underline}**          | Financing]{.underline}**          |
|                                   |                                   |
| 1\. Obligations Incurred          | 1\. Obligations Incurred          |
| (4901E-B, 4902E) 6,000            | (4801E-B, 4902E) 1,500            |
|                                   |                                   |
| 2\. Less: Sp Auth Off Coll and    | 2\. Less: Sp Auth Off Coll and    |
| Recov [( 0)]{.underline}          | Recov (4225E-B, 4255E)            |
|                                   | [(6,000)]{.underline}             |
| 3\. Obligations Net of Offsetting |                                   |
| Coll and Recov (calc 1-2) 6,000   | 3\. Obligations Net of Offsetting |
|                                   | Coll and Recov (calc 1-2) (4,500) |
| 4\. Less: Offsetting Receipts 0   |                                   |
|                                   | 4\. Less: Offsetting Receipts 0   |
| 5\. Net Obligations (calc 3-4)    |                                   |
| 6,000                             | 5\. Net Obligations (calc 3-4)    |
|                                   | (4,500)                           |
| 11\. Total Resources Used to      |                                   |
| Finance Activities (calc 5+10)    | 11\. Total Resources Used to      |
| 6,000                             | Finance Activities (calc 5+10)    |
|                                   | (4,500)                           |
| 12\. Change in Budgetary          |                                   |
| Resources 0                       | 12\. Change in Budgetary          |
|                                   | Resources (4801E-B) (500)         |
| 16\. Other Resources or Adj to    |                                   |
| Net Ob Res That Do Not            | 16\. Other Resources or Adj to    |
|                                   | Net Ob Res That Do Not            |
| Affect Net Cost of Operations     |                                   |
| (5760E) 6,000                     | Affect Net Cost of Operations     |
|                                   | (5750E) (6,000)                   |
| 17\. Total Res Used to Fin Items  |                                   |
| Not Part of                       | 17\. Total Res Used to Fin Items  |
|                                   | Not Part of                       |
| Net Cost of Ops (calc 12..16)     |                                   |
| 6,000                             | Net Cost of Ops (calc 12..16)     |
|                                   | (6,500)                           |
| 18\. Total Res Used to Fin the    |                                   |
| Net Cost of Ops (calc 11-17) 0    | 18\. Total Res Used to Fin the    |
|                                   | Net Cost of Ops (calc 11-17)      |
| **30. Net Cost of Operations      | 1,000                             |
| (calc 18+29) 0**                  |                                   |
|                                   | **30. Net Cost of Operations      |
|                                   | (calc 18+29) 1,000**              |
+-----------------------------------+-----------------------------------+

# YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline}         | **[Budgetary]{.underline}         |
| Beginning Trial Balance**         | Post-Closing Trial Balance**      |
|                                   |                                   |
| N/A                               | 4225 5,000                        |
|                                   |                                   |
| **[Proprietary]{.underline}       | 4450 4,500                        |
| Beginning Trial Balance**         |                                   |
|                                   | 4801 [500]{.underline}            |
| N/A                               |                                   |
|                                   | 5,000 5,000                       |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}       |
|                                   | Post-Closing Trial Balance**      |
|                                   |                                   |
|                                   | 1335 5,000                        |
|                                   |                                   |
|                                   | 3310 [5,000]{.underline}          |
|                                   |                                   |
|                                   | 5,000 5,000                       |
+-----------------------------------+-----------------------------------+
| **1. To record appropriation into | **1. To record appropriation into |
| SSA general fund TAFS (i.e. SSI,  | SSA general fund TAFS (i.e. SSI,  |
| WWII), and immediate              | WWII).**                          |
| apportionment. (TC A104, A116)**  |                                   |
|                                   | N/A                               |
| **[Budgetary]{.underline}**       |                                   |
|                                   |                                   |
| 4119 Other Appropriations         |                                   |
| Realized 70,000                   |                                   |
|                                   |                                   |
| 4450 Unapportioned Authority      |                                   |
| 70,000                            |                                   |
|                                   |                                   |
| and                               |                                   |
|                                   |                                   |
| 4450 Unapportioned Authority      |                                   |
| 70,000                            |                                   |
|                                   |                                   |
| 4510 Apportionments 70,000        |                                   |
|                                   |                                   |
| **[Proprietary]{.underline}**     |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 70,000                            |                                   |
|                                   |                                   |
| 3101 Unexpended Approps --        |                                   |
| Approps Received 70,000           |                                   |
+-----------------------------------+-----------------------------------+
| **2. To record anticipated        | **2. To record anticipated        |
| authority for amount appropriated | authority for amount appropriated |
| to LAE TAFS.**                    | to LAE TAFS. (TC A114)**          |
|                                   |                                   |
| N/A                               | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4215 Antic Appropriation TF       |
|                                   | Expenditure Transfers 10,000 4450 |
|                                   | Unapportioned Authority 10,000    |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **3. SSA receives approved SF     | **3. SSA receives approved SF     |
| 132: Apportionment and            | 132: Apportionment and            |
| Reapportionment Schedule. Actual  | Reapportionment Schedule. Actual  |
| funds will not be transferred     | funds will not be transferred     |
| until such time as needed for     | until such time as needed for     |
| disbursement. When needed for     | disbursement. When needed for     |
| disbursement, the funds will be   | disbursement, the funds will be   |
| transferred via IPAC              | transferred via IPAC              |
| (expenditure) transaction.**      | (expenditure) transaction. (TC    |
|                                   | A116, A258)**                     |
| **To record amounts payable to    |                                   |
| the LAE trust fund based upon     | **[Budgetary]{.underline}**       |
| amounts provided from SSA. (TC    |                                   |
| A259)**                           | 4225 Appropriation TF Expenditure |
|                                   | Transfers - Receiv 10,000         |
| **[Budgetary]{.underline}**       |                                   |
|                                   | 4215 Antic Approp TF Expenditure  |
| 4510 Apportionments 10,000        | Transfers 10,000                  |
|                                   |                                   |
| 4901 Delivered Orders --          | and                               |
| Obligations, Unpaid 10,000        |                                   |
|                                   | 4450 Unapportioned Authority      |
| **[Proprietary]{.underline}**     | 10,000                            |
|                                   |                                   |
| 5760 Expenditure Financing        | 4510 Apportionments 10,000        |
| Sources -- Transfers-Out 10,000   |                                   |
|                                   | **[Proprietary]{.underline}**     |
| 2155 Expenditure Transfers        |                                   |
| Payable 10,000                    | 1335 Expenditure Transfers        |
|                                   | Receivable 10,000                 |
|                                   |                                   |
|                                   | 5750 Expend Financing Sources -   |
|                                   | Transfers-In 10,000               |
+-----------------------------------+-----------------------------------+
| **4. To record obligations        | **4. To record obligations        |
| incurred. Actual funds have not   | incurred. Actual funds have not   |
| yet transferred.**                | yet transferred. (TC A120,        |
|                                   | B204)**                           |
| N/A                               |                                   |
|                                   | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4510 Apportionments 8,000         |
|                                   |                                   |
|                                   | 4801 Undelivered Orders -         |
|                                   | Obligations, Unpaid 8,000         |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **5. Actual funds are transferred | **5. Actual funds are received    |
| to the LAE TAFS via IPAC          | via IPAC (expenditure)            |
| (expenditure) transaction.**      | transaction, and subsequently     |
|                                   | disbursed to non-Federal          |
| **To record the actual            | recipients.**                     |
| expenditure transfer-out of       |                                   |
| funds. (TC A261, B134)**          | **A. To record the collection of  |
|                                   | funds via IPAC into the           |
| **[Budgetary]{.underline}**       | expenditure account (28-8704).    |
|                                   | (TC A260)**                       |
| 4901 Delivered Orders -           |                                   |
| Obligations, Unpaid 4,000         | **[Budgetary]{.underline}**       |
|                                   |                                   |
| 4902 Delivered Orders --          | 4255 Approp TF Expenditure        |
| Obligations, Paid 4,000           | Transfers - Collected 4,000       |
|                                   |                                   |
| **[Proprietary]{.underline}**     | 4225 Approp TF Expenditure        |
|                                   | Transfers - Receiv 4,000          |
| 2155 Expenditure Transfers        |                                   |
| Payable 4,000                     | **[Proprietary]{.underline}**     |
|                                   |                                   |
| 1010 Fund Balance With Treasury   | 1010 Fund Balance With Treasury   |
| 4,000                             | 4,000                             |
|                                   |                                   |
| and                               | 1335 Expenditure Transfers        |
|                                   | Receivable 4,000                  |
| 3107 Unexpended Appropriations -- |                                   |
| Used 4,000                        | **B. To record the disbursement   |
|                                   | of funds to non-Federal           |
| 5700 Expended Appropriations      | recipients. (TC B107)**           |
| 4,000                             |                                   |
|                                   | **[Budgetary]{.underline}**       |
|                                   |                                   |
|                                   | 4801 Undelivered Orders --        |
|                                   | Obligations, Unpaid 4,000         |
|                                   |                                   |
|                                   | 4902 Delivered Orders -           |
|                                   | Obligations, Paid 4,000           |
|                                   |                                   |
|                                   | **[Proprietary]{.underline}**     |
|                                   |                                   |
|                                   | 6100 Operating Expenses/Program   |
|                                   | Costs 4,000                       |
|                                   |                                   |
|                                   | 1010 Fund Balance With Treasury   |
|                                   | 4,000                             |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline}         | **[Budgetary]{.underline}         |
| Pre-Closing Adjusted Trial        | Pre-Closing Adjusted Trial        |
| Balance (FACTS II)**              | Balance (FACTS II)**              |
|                                   |                                   |
| 4119 70,000                       | 4225 11,000                       |
|                                   |                                   |
| 4510 60,000                       | 4255 4,000                        |
|                                   |                                   |
| 4901 6,000                        | 4450 4,500                        |
|                                   |                                   |
| 4902 [4,000]{.underline}          | 4510 2,000                        |
|                                   |                                   |
| 70,000 70,000                     | 4801 4,500                        |
|                                   |                                   |
| **[Proprietary]{.underline}       | 4902 [4,000]{.underline}          |
| Pre-Closing Trial Balance (FACTS  |                                   |
| I)**                              | 15,000 15,000                     |
|                                   |                                   |
| 1010 66,000                       | **[Proprietary]{.underline}       |
|                                   | Pre-Closing Trial Balance (FACTS  |
| 2155 6,000                        | I)**                              |
|                                   |                                   |
| 3101 70,000                       | 1335 11,000                       |
|                                   |                                   |
| 3107 4,000                        | 3310 5,000                        |
|                                   |                                   |
| 5700 4,000                        | 5750 10,000                       |
|                                   |                                   |
| 5760 [10,000]{.underline}         | 6100 [4,000]{.underline}          |
|                                   |                                   |
| 80,000 80,000                     | 15,000 15,000                     |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **Closing Entries**               | **Closing Entries**               |
|                                   |                                   |
| **[Budgetary]{.underline}**       | **[Budgetary]{.underline}**       |
|                                   |                                   |
| **C1) To record the consolidation | **C1) To record the consolidation |
| of actual net-funded resources.   | of actual net-funded resources.   |
| (TC F204)**                       | (TC F204)**                       |
|                                   |                                   |
| **4201 Total Actual Resources -   | 4201 Total Actual Resources -     |
| Collected 66,000**                | Collected 4,000                   |
|                                   |                                   |
| 4902 Delivered Orders -           | 4255 Approp TF Expenditure        |
| Obligations, Paid 4,000           | Transfers - Collected 4,000       |
|                                   |                                   |
| 4119 Other Appropriations         | and                               |
| Realized 70,000                   |                                   |
|                                   | 4902 Delivered Orders -           |
| **C2) To record the closing of    | Obligations, Paid 4,000           |
| unobligated balances to           |                                   |
| unapportioned authority. (TC      | 4201 Total Actual Resources -     |
| F210)**                           | Collected 4,000                   |
|                                   |                                   |
| 4510 Apportionments 60,000        | **C2) To record the closing of    |
|                                   | unobligated balances to expiring  |
| 4450 Unapportioned Authority      | authority. (TC F212)**            |
| 60,000                            |                                   |
|                                   | 4510 Apportionments 2,000         |
| **[Proprietary]{.underline}**     |                                   |
|                                   | 4450 Unapportioned Authority      |
| **C1) To record the closing of    | 4,500                             |
| revenue and other financing       |                                   |
| source accounts to cumulative     | 4650 Allotments -- Expired        |
| results of operations. (TC        | Authority 6,500                   |
| F228)**                           |                                   |
|                                   | **[Proprietary]{.underline}**     |
| **3310 Cumulative Results of      |                                   |
| Operations 6,000**                | **C1) To record the closing of    |
|                                   | expense and other financing       |
| 5700 Expended Appropriations      | source accounts to cumulative     |
| 4,000                             | results of operations. (TC        |
|                                   | F228)**                           |
| 5760 Expend Financing Sources -   |                                   |
| Transfers-Out 10,000              | 5750 Expenditure Financing        |
|                                   | Sources - Transfers-In 10,000     |
| **C2) To record the closing of    |                                   |
| fiscal year activity that         | **3310 Cumulative Results of      |
| increases/decreases unexpended    | Operations 6,000**                |
| appropriations. (TC F233)**       |                                   |
|                                   | 6100 Operating Expenses/Program   |
| 3101 Unexpended Approps --        | Costs 4,000                       |
| Approps Received 70,000           |                                   |
|                                   |                                   |
| 3100 Unexpended Appropriations -  |                                   |
| Cumulative 66,000                 |                                   |
|                                   |                                   |
| 3107 Unexpended Appropriations -- |                                   |
| Used 4,000                        |                                   |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **[Budgetary]{.underline} Post    | **[Budgetary]{.underline}         |
| --Closing Adjusted Trial          | Post-Closing Trial Balance**      |
| Balance**                         |                                   |
|                                   | 4225 11,000                       |
| 4201 66,000                       |                                   |
|                                   | 4650 6,500                        |
| 4450 60,000                       |                                   |
|                                   | 4801 [4,500]{.underline}          |
| 4901 [6,000]{.underline}          |                                   |
|                                   | 11,000 11,000                     |
| 66,000 66,000                     |                                   |
|                                   | **[Proprietary]{.underline}       |
| **[Proprietary]{.underline} Post  | Post-Closing Trial Balance**      |
| -Closing Trial Balance**          |                                   |
|                                   | 1335 11,000                       |
| 1010 66,000                       |                                   |
|                                   | 3310 [11,000]{.underline}         |
| 2155 6,000                        |                                   |
|                                   | 11,000 11,000                     |
| 3100 66,000                       |                                   |
|                                   |                                   |
| 3310 [6,000]{.underline}          |                                   |
|                                   |                                   |
| 72,000 72,000                     |                                   |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)[^3]

+-----------------------------------+-----------------------------------+
| **[SF 133: Report on Budget       | **[SF 133: Report on Budget       |
| Execution and Budgetary           | Execution and Budgetary           |
| Resources]{.underline}**          | Resources]{.underline}**          |
|                                   |                                   |
| 1A. Budget Authority --           | 1A. Budget Authority --           |
| Appropriations Received (4119E)   | Appropriations Received 0         |
| 70,000                            |                                   |
|                                   | 2A. Unob Bal: Beg of Period       |
| 2A. Unob Bal: Beg of Period 0     | (4225B, 4801B) 4,500              |
|                                   |                                   |
| 3D1. Sp Auth Fr Off Coll --       | 3D1. Sp Auth Fr Off Coll - Transf |
| Transf fr TF -- Collected 0       | fr TF -- Collected (4255E) 4,000  |
|                                   |                                   |
| 3D2. Sp Auth Fr Off Coll --       | 3D2. Sp Auth Fr Off Coll - Transf |
| Transf fr TF -- Antic 0           | fr TF - Antic (4225E-B) 6,000     |
|                                   |                                   |
| 5\. Temporarily Not Available     | 5\. Temporarily Not Available     |
| Pursuant to PL 0                  | Pursuant to PL 0                  |
|                                   |                                   |
| **7. Total Budgetary Resources    | **7. Total Budgetary Resources    |
| (calc 1..6) 70,000**              | (calc 1..6) 14,500**              |
|                                   |                                   |
| 8\. Obligations Incurred          | 8\. Obligations Incurred          |
| (4901E-B, 4902E) 10,000           | (4801E-B, 4902E) 8,000            |
|                                   |                                   |
| 10A. Unobligated Bal Not Avail -- | 10A. Unobligated Bal Not Avail -- |
| Subseq Pds (4510E) 60,000         | Subseq Pds (4510E) 2,000          |
|                                   |                                   |
| 10D. Unobligated Bal Not Avail -- | 10D. Unobligated Bal Not Avail -- |
| Other 0                           | Other (4450E) 4,500               |
|                                   |                                   |
| **11. Total Status of Budgetary   | **11. Total Status of Budgetary   |
| Resources (calc 8..10) 70,000**   | Resources (calc 8..10) 14,500**   |
|                                   |                                   |
| 12\. Obligated Balance, Net, Beg  | 12\. Obligated Balance, Net, Beg  |
| of Period                         | of Period (4225B, 4801B) (4,500)  |
|                                   |                                   |
| 14A. Ob Bal, Net, End of Period   | 14A. Ob Bal, Net, End of Period   |
| -- Accts Receiv (-)               | -- Accts Receiv (-) (4225E)       |
|                                   | (11,000)                          |
| 14C. Ob Bal, Net, End of Period   |                                   |
| -- Undel Orders (+)               | 14C. Ob Bal, Net, End of Period   |
|                                   | -- Undel Orders (+) (4801E) 4,500 |
| 14D. Ob Bal, Net, End of Period   |                                   |
| -- Accts Payable (+) (4901E)      | 14D. Ob Bal, Net, End of Period   |
| 6,000                             | -- Accts Payable (+) 0            |
|                                   |                                   |
| 15A. Outlays -- Disbursements (+) | 15A. Outlays -- Disbursements (+) |
| (4902E) 4,000                     | (4902E) 4,000                     |
|                                   |                                   |
| 15B. Outlays -- Collections (-) 0 | 15B. Outlays -- Collections (-)   |
|                                   | (4255E) (4,000)                   |
| 15C. Subtotal (calc 15A..15B)     |                                   |
| 4,000                             | 15C. Subtotal (calc 15A..15B) 0   |
|                                   |                                   |
| 16\. Less: Offsetting Receipts 0  | 16\. Less: Offsetting Receipts 0  |
|                                   |                                   |
| **17. Net Outlays (calc 15C-16)   | **17. Net Outlays (calc 15C-16)   |
| 4,000**                           | 0**                               |
+-----------------------------------+-----------------------------------+
| **[FMS 2108: Year-end Closing     | **[FMS 2108: Year-end Closing     |
| Statement]{.underline}**          | Statement]{.underline}**          |
|                                   |                                   |
| Column 5 Post-Closing Unexpended  | Column 5 Post-Closing Unexpended  |
| Balance (1010E) 66,000            | Balance 0                         |
|                                   |                                   |
| Column 10 Accounts Payable        | Column 7 Reimbursements Earned    |
| (4901E) 6,000                     | (4225E) 11,000                    |
|                                   |                                   |
| Column 11 Unobligated Balance     | Column 9 Undelivered Orders       |
| (4510E) 60,000                    | (4801E) 4,500                     |
|                                   |                                   |
| **Columns 5+6+7+8 = 9+10+11**     | Column 11 Unobligated Balance     |
|                                   | (4450E, 4510E) 6,500              |
|                                   |                                   |
|                                   | **Columns 5+6+7+8 = 9+10+11**     |
+-----------------------------------+-----------------------------------+

#  YEAR 2 (Expiring)

+-----------------------------------+-----------------------------------+
| **[Program and Financing Schedule | **[Program and Financing Schedule |
| (P&F)]{.underline}**              | (P&F)]{.underline}**              |
|                                   |                                   |
| **Obligations by Program          | **Obligations by Program          |
| Activity**                        | Activity**                        |
|                                   |                                   |
| 1000 Total New Obligations        | 1000 Total New Obligations        |
| (4901E-B, 4902E) 10,000           | (4801E-B, 4902E) 8,000            |
|                                   |                                   |
| **Budgetary Resources Available   | **Budgetary Resources Available   |
| for Obligation**                  | for Obligation**                  |
|                                   |                                   |
| 2140 Unob bal carried for, start  | 2140 Unob bal carried for, start  |
| of yr 0                           | of yr (4450B) 4,500               |
|                                   |                                   |
| 2200 New budget authority (gross) | 2200 New budget authority (gross) |
| (sum 4000 to 6990) 70,000         | (sum 4000 to 6990) 10,000         |
|                                   |                                   |
| 2395 Total new obligations (-)    | 2390 Total budg res avail for ob  |
| (from line 1000) (10,000)         | (+) (Sum 21XX or 2199 .. 2385)    |
|                                   | 14,500                            |
| 2440 Unobligated bal carried      |                                   |
| forward, end of year (4510E)      | 2395 Total new obligations (-)    |
| 60,000                            | (from line 1000) (8,000)          |
|                                   |                                   |
| **New Budgetary Authority         | 2440 Unobligated bal carried      |
| (Gross), Detail**                 | forward, end of year (4450E,      |
|                                   | 4510E) 6,500                      |
| 4000 Appropriation (discr)(def)   |                                   |
| (4119E) 70,000                    | **New Budgetary Authority         |
|                                   | (Gross), Detail**                 |
| 7000 Total new budget authority   |                                   |
| (gross) (4119E) 70,000            | 6800 Spending Auth from           |
|                                   | Offsetting Collections (4255E)    |
| ## Change in Obligated Balances   | 4,000                             |
|                                   |                                   |
| 7240 Obligated balance, start of  | 6810 Chg in uncoll cust pyts fr   |
| year (+) 0                        | Fed sources (diff b/t 7295 and    |
|                                   | 7495) 6,000                       |
| 7310 Total new obligations (+)    |                                   |
| (sa,me as line 1000) 10,000       | 6890 Spending Auth from Off Coll  |
|                                   | (total discr) (4225E-B, 4255E)    |
| 7320 Total outlays (gross)        | 10,000                            |
| (4902E) (4,000)                   |                                   |
|                                   | 7000 Total new budget authority   |
| 7440 Obligated balance, end of    | (gross) (4225E-B, 4255E) 10,000   |
| year (+) (line 7440 less 7495)    |                                   |
| 6,000                             | ## Change in Obligated Balances   |
|                                   |                                   |
| **Outlays (Gross), Detail**       | 7240 Obligated balance, start of  |
|                                   | year (+) (4225B, 4801B) (4,500)   |
| 8690/93 Outlays from new discr    |                                   |
| authority/balances (4902E) 4,000  | 7310 Total new obligations (+)    |
|                                   | (sa,me as line 1000) 8,000        |
| 8700 Total outlays (gross) (sum   |                                   |
| 8690 to 8698) 4,000               | 7320 Total outlays (gross)        |
|                                   | (4902E) (4,000)                   |
| **Offsets**                       |                                   |
|                                   | 7400 Change in uncollected        |
| 8800 Offsetting collections from  | customer payments for Federal     |
| Federal sources (-) 0             | sources (unexpired) (sum 6810 and |
|                                   | 6910, opp sign) (6,000)           |
| 8890 Total offsetting collections |                                   |
| (cash) (-) 0                      | 7440 Obligated balance, end of    |
|                                   | year (+) (line 7440 less 7495)    |
| **Net Budget Authority and        | (6,500)                           |
| Outlays**                         |                                   |
|                                   | **Outlays (Gross), Detail**       |
| 8900 Budget authority (net) (same |                                   |
| as line 2200 and (8800..8896))    | 8690/93 Outlays from new discr    |
| 70,000                            | authority/balances (4902E) 4,000  |
|                                   |                                   |
| 9000 Outlays (net) (same as line  | 8700 Total outlays (gross) (sum   |
| 8700 and (8800..8845)) 4,000      | 8690 to 8698) 4,000               |
|                                   |                                   |
| **Memorandum Entries**            | **Offsets**                       |
|                                   |                                   |
| N/A                               | 8800 Offsetting collections from  |
|                                   | Federal sources (-)(4255E)        |
|                                   | (4,000)                           |
|                                   |                                   |
|                                   | 8890 Total offsetting collections |
|                                   | (cash) (-) (4,000)                |
|                                   |                                   |
|                                   | **Net Budget Authority and        |
|                                   | Outlays**                         |
|                                   |                                   |
|                                   | 8900 Budget authority (net) (same |
|                                   | as line 2200 and (8800..8896))    |
|                                   | 6,000                             |
|                                   |                                   |
|                                   | 9000 Outlays (net) (same as line  |
|                                   | 8700 and (8800..8845)) 0          |
|                                   |                                   |
|                                   | **Memorandum Entries** (N/A)      |
+-----------------------------------+-----------------------------------+

**YEAR 2 (Expiring)** OMB Form and Content Statements

+-----------------------------------+-----------------------------------+
| **[Balance Sheet]{.underline}**   | **[Balance Sheet]{.underline}**   |
|                                   |                                   |
| Intragovernmental Assets          | Intragovernmental Assets          |
|                                   |                                   |
| 1\. Fund Balance With Treasury    | 1\. Fund Balance With Treasury 0  |
| (1010E) 66,000                    |                                   |
|                                   | 3\. Accounts Receivable (1335E)   |
| 3\. Accounts Receivable 0         | 11,000                            |
|                                   |                                   |
| 6\. Total Intragovernmental       | 6\. Total Intragovernmental       |
| Assets (calc 1..5) 66,000         | Assets (calc 1..5) 11,000         |
|                                   |                                   |
| 15\. Total Assets (calc 6..14)    | 15\. Total Assets (calc 6..14)    |
| 66,000                            | 11,000                            |
|                                   |                                   |
| Intragovernmental Liabilities     | Intragovernmental Liabilities     |
|                                   |                                   |
| 16\. Accounts Payable (2155E)     | 16\. Accounts Payable 0           |
| 6,000                             |                                   |
|                                   | 19\. Total Intragovernmental      |
| 19\. Total Intragovernmental      | Liabilities (calc 16..18) 0       |
| Liabilities (calc 16..18) 6,000   |                                   |
|                                   | 27\. Total Liabilities (calc      |
| 27\. Total Liabilities (calc      | 19..26) 0                         |
| 19..26) 6,000                     |                                   |
|                                   | Net Position                      |
| Net Position                      |                                   |
|                                   | 29\. Unexpended Appropriations 0  |
| 29\. Unexpended Appropriations    |                                   |
| (3100E) 66,000                    | 30\. Cumulative Results of        |
|                                   | Operations (3310E) 11,000         |
| 30\. Cumulative Results of        |                                   |
| Operations (3310E) (6,000)        | 31\. Total Net Position (calc     |
|                                   | 29+30) 11,000                     |
| 31\. Total Net Position (calc     |                                   |
| 29+30) 60,000                     | 32\. Total Liabilities/Net        |
|                                   | Position (calc 27+31) 11,000      |
| 32\. Total Liabilities/Net        |                                   |
| Position (calc 27+31) 66,000      |                                   |
+-----------------------------------+-----------------------------------+
| **[Statement of Net               | **[Statement of Net               |
| Cost]{.underline}**               | Cost]{.underline}**               |
|                                   |                                   |
| Intragovernmental Gross Costs     | Intragovernmental Gross Costs     |
|                                   |                                   |
| 1\. Intragovernmental 0           | 1\. Intragovernmental (6100E)     |
|                                   | 4,000                             |
| 2\. Less: Intragovernmental       |                                   |
| Earned Revenues 0                 | 2\. Less: Intragovernmental       |
|                                   | Earned Revenues 0                 |
| 3\. Intragovernmental Net Costs   |                                   |
| (calc 1-2) 0                      | 3\. Intragovernmental Net Costs   |
|                                   | (calc 1-2) 4,000                  |
| 7\. Total Net Costs (calc 3+6) 0  |                                   |
|                                   | 7\. Total Net Costs (calc 3+6)    |
| 10\. Net Cost of Operations (calc | 4,000                             |
| 7+8-9) 0                          |                                   |
|                                   | 10\. Net Cost of Operations (calc |
|                                   | 7+8-9) 4,000                      |
+-----------------------------------+-----------------------------------+

**YEAR 2 (Expiring)** OMB Form and Content Statements (continued)

+-----------------------------------+-----------------------------------+
| **[Statement of Changes in Net    | **[Statement of Changes in Net    |
| Position]{.underline}**           | Position]{.underline}**           |
|                                   |                                   |
| Cum Res of Ops Unexp Approps      | Cum Res of Ops Unexp Approps      |
|                                   |                                   |
| 1\. Beginning Balances (3310B)    | 1\. Beginning Balances (3310B)    |
|                                   | 5,000                             |
| 2.  Prior Period Adjustments      |                                   |
|                                   | 2\. Prior Period Adjustments      |
| 3\. Beginning Bal, As Adjusted    |                                   |
| (calc 1..2)                       | 3\. Beginning Bal, As Adjusted    |
|                                   | (calc 1..2) 5,000                 |
| Budgetary Financing Sources       |                                   |
|                                   | Budgetary Financing Sources       |
| 4\. Appropriations Received       |                                   |
| (3101E) 70,000                    | 4\. Appropriations Received       |
|                                   |                                   |
| 7\. Appropriations Used (3107E,   | 7\. Appropriations Used           |
| 5700E) 4,000 (4,000)              |                                   |
|                                   | 8\. Non-Exchange Revenue          |
| 8\. Non-Exchange Revenue          |                                   |
|                                   | 10\. Transfers-in/out Without     |
| 10\. Transfers-in/out Without     | Reimb (+/-) (5750E) 10,000        |
| Reimb (+/-) (5760E) (10,000)      |                                   |
|                                   | 16\. Total Financing Sources      |
| 16\. Total Financing Sources      | (calc 6..15) 10,000               |
| (calc 6..15) (6,000) 66,000       |                                   |
|                                   | 17\. Net Cost of Operations 4,000 |
| 17. Net Cost of Operations 0      |                                   |
|                                   | 18\. Ending Balances (calc        |
| 18\. Ending Balances (calc        | ((3+16)-17)) 11,000               |
| ((3+16)-17)) (6,000) 66,000       |                                   |
+-----------------------------------+-----------------------------------+
| **[Statement of                   | **[Statement of                   |
| Financing]{.underline}**          | Financing]{.underline}**          |
|                                   |                                   |
| 1\. Obligations Incurred          | 1\. Obligations Incurred          |
| (4901E-B, 4902E) 10,000           | (4801E-B, 4902E) 8,000            |
|                                   |                                   |
| 2\. Less: Sp Auth Off Coll and    | 2\. Less: Sp Auth Off Coll and    |
| Recov [( 0)]{.underline}          | Recov (4225E-B, 4255E)            |
|                                   | [(10,000)]{.underline}            |
| 3\. Obligations Net of Offsetting |                                   |
| Coll and Recov (calc 1-2) 10,000  | 3\. Obligations Net of Offsetting |
|                                   | Coll and Recov (calc 1-2) (2,000) |
| 4\. Less: Offsetting Receipts 0   |                                   |
|                                   | 4\. Less: Offsetting Receipts 0   |
| 5\. Net Obligations (calc 3-4)    |                                   |
| 10,000                            | 5\. Net Obligations (calc 3-4)    |
|                                   | (2,000)                           |
| 11\. Total Resources Used to      |                                   |
| Finance Activities (calc 5+10)    | 11\. Total Resources Used to      |
| 10,000                            | Finance Activities (calc 5+10)    |
|                                   | (2,000)                           |
| 12\. Change in Budgetary          |                                   |
| Resources 0                       | 12\. Change in Budgetary          |
|                                   | Resources (4801E-B) 4,000         |
| 16\. Other Resources or Adj to    |                                   |
| Net Ob Res That Do Not            | 16\. Other Resources or Adj to    |
|                                   | Net Ob Res That Do Not            |
| Affect Net Cost of Operations     |                                   |
| (5760E) 10,000                    | Affect Net Cost of Operations     |
|                                   | (5750E) (10,000)                  |
| 17\. Total Res Used to Fin Items  |                                   |
| Not Part of                       | 17\. Total Res Used to Fin Items  |
|                                   | Not Part of                       |
| Net Cost of Ops (calc 12..16)     |                                   |
| 10,000                            | Net Cost of Ops (calc 12..16)     |
|                                   | (6,000)                           |
| 18\. Total Res Used to Fin the    |                                   |
| Net Cost of Ops (calc 11-17) 0    | 18\. Total Res Used to Fin the    |
|                                   | Net Cost of Ops (calc 11-17)      |
| **30. Net Cost of Operations      | 4,000                             |
| (calc 18+29) 0**                  |                                   |
|                                   | **30. Net Cost of Operations      |
|                                   | (calc 18+29) 4,000**              |
+-----------------------------------+-----------------------------------+

# 

# YEAR 3

# Year 3 is included in this scenario to illustrate a specific circumstance that occurs within Social Security Administration between TAFS 28-FY-8704 and 28X8704. USSGL transfer account 4199 "Transfer of Expired Expenditure Transfers Receivable" is proposed and illustrated below as a mechanism to facilitate the transfer of [expenditure transfers receivable]{.underline} and the associated [unobligated balances]{.underline} from an expired TAFS to an unexpired no-year TAFS. This transfer is not accomplished via SF 1151: Nonexpenditure Transfer Authorization. There is no movement of Fund Balance With Treasury. OMB requires that this movement be reported on SF 133 line 2B. A new line on the P&F will be created by OMB for this transfer. 

# 

# YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Budgetary]{.underline}          | **[Budgetary]{.underline}       |
| Beginning Trial Balance**          | Beginning Trial Balance**       |
|                                    |                                 |
| 4225 11,000                        | N/A                             |
|                                    |                                 |
| 4650 6,500                         | **[Proprietary]{.underline}     |
|                                    | Beginning Trial Balance**       |
| 4801 [4,500]{.underline}           |                                 |
|                                    | N/A                             |
| 11,000 11,000                      |                                 |
|                                    |                                 |
| **[Proprietary]{.underline}        |                                 |
| Beginning Trial Balance**          |                                 |
|                                    |                                 |
| 1335 11,000                        |                                 |
|                                    |                                 |
| 3310 [11,000]{.underline}          |                                 |
|                                    |                                 |
| 11,000 11,000                      |                                 |
+------------------------------------+---------------------------------+
| **1. To record the transfer of     | **1. To record the transfer of  |
| expired unobligated expenditure    | expired unobligated expenditure |
| transfers receivable. (TC new)**   | transfers receivable. (TC       |
|                                    | new)**                          |
| **[Budgetary]{.underline}**        |                                 |
|                                    | **[Budgetary]{.underline}**     |
| 4650 Allotments -- Expired         |                                 |
| Authority 6,500                    | **4199 Transfer of Expired      |
|                                    | Expenditure Transfers**         |
| **4199 Transfer of Expired         |                                 |
| Expenditure Transfers**            | **Receivable 6,500**            |
|                                    |                                 |
| **Receivable 6,500**               | 4450 Unapportioned Authority    |
|                                    | 6,500                           |
| **[Proprietary]{.underline}**      |                                 |
|                                    | **[Proprietary]{.underline}**   |
| 5750 Expend Financing Sources -    |                                 |
| Transfers-In 6,500                 | 1335 Expenditure Transfers      |
|                                    | Receivable 6,500                |
| 1335 Expenditure Transfers         |                                 |
| Receivable 6,500                   | 5750 Expend Financing Sources - |
|                                    | Transfers-In 6,500              |
+------------------------------------+---------------------------------+

#  YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Budgetary]{.underline}          | **[Budgetary]{.underline}       |
| Pre-Closing Adjusted Trial Balance | Pre-Closing Adjusted Trial      |
| (FACTS II)**                       | Balance (FACTS II)**            |
|                                    |                                 |
| 4199 6,500                         | 4199 6,500                      |
|                                    |                                 |
| 4225 11,000                        | 4450 [6,500]{.underline}        |
|                                    |                                 |
| 4801 [4,500]{.underline}           | 6,500 6,500                     |
|                                    |                                 |
| 11,000 11,000                      | **[Proprietary]{.underline}     |
|                                    | Pre-Closing Trial Balance       |
| **[Proprietary]{.underline}        | (FACTS I)**                     |
| Pre-Closing Trial Balance (FACTS   |                                 |
| I)**                               | 1335 6,500                      |
|                                    |                                 |
| 1335 4,500                         | 5750 [6,500]{.underline}        |
|                                    |                                 |
| 3310 11,000                        | 6,500 6,500                     |
|                                    |                                 |
| 5750 [6,500]{.underline}           |                                 |
|                                    |                                 |
| 11,000 11,000                      |                                 |
+------------------------------------+---------------------------------+

#  YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **Closing Entries**                | **Closing Entries**             |
|                                    |                                 |
| **[Budgetary]{.underline}**        | **[Budgetary]{.underline}**     |
|                                    |                                 |
| **C1) To record the closing of     | **C1) To record the closing of  |
| transferred expired authority to   | transferred expired authority   |
| Appropriation Trust Fund           | to Appropriation Trust Fund     |
| Expenditure Transfers --           | Expenditure Transfers --        |
| Receivable. (TC new)**             | Receivable. (TC new)**          |
|                                    |                                 |
| **4199 Transfer of Expired         | 4225 Approp TF Expenditure      |
| Expenditure Transfers**            | Transfers -- Receivable 6,500   |
|                                    |                                 |
| **Receivable 6,500**               | **4199 Transfer of Expired      |
|                                    | Expenditure**                   |
| 4225 Approp TF Expenditure         |                                 |
| Transfers -- Receivable 6,500      | **Transfers Receivable 6,500**  |
|                                    |                                 |
| **[Proprietary]{.underline}**      | **[Proprietary]{.underline}**   |
|                                    |                                 |
| **C1) To record the closing of     | **C1) To record the closing of  |
| expense and other financing source | expense and other financing     |
| accounts to cumulative results of  | source accounts to cumulative   |
| operations. (TC F228)**            | results of operations. (TC      |
|                                    | F228)**                         |
| 3310 Cumulative Results of         |                                 |
| Operations 6,500                   | 5750 Expenditure Financing      |
|                                    | Sources - Transfers-In 6,500    |
| 5750 Expenditure Financing         |                                 |
| Sources - Transfers-In 6,500       | 3310 Cumulative Results of      |
|                                    | Operations 6,500                |
+------------------------------------+---------------------------------+
| **[Budgetary]{.underline}          | **[Budgetary]{.underline}       |
| Post-Closing Trial Balance**       | Post-Closing Trial Balance**    |
|                                    |                                 |
| 4225 4,500                         | 4225 6,500                      |
|                                    |                                 |
| 4801 [4,500]{.underline}           | 4450 [6,500]{.underline}        |
|                                    |                                 |
| 4,500 4,500                        | 6,500 6,500                     |
|                                    |                                 |
| **[Proprietary]{.underline}        | **[Proprietary]{.underline}     |
| Post-Closing Trial Balance**       | Post-Closing Trial Balance**    |
|                                    |                                 |
| 1335 4,500                         | 1335 6,500                      |
|                                    |                                 |
| 3310 [4,500]{.underline}           | 3310 [6,500]{.underline}        |
|                                    |                                 |
| 4,500 4,500                        | 6,500 6,500                     |
+------------------------------------+---------------------------------+

#  YEAR 3[^4] (Expired) (Unexpired )

+------------------------------------+---------------------------------+
| **[SF 133: Report on Budget        | **[SF 133: Report on Budget     |
| Execution and Budgetary            | Execution and Budgetary         |
| Resources]{.underline}**           | Resources]{.underline}**        |
|                                    |                                 |
| 1A. Budget Authority --            | 1A. Budget Authority --         |
| Appropriations Received 0          | Appropriations Received 0       |
|                                    |                                 |
| 2A. Unob Bal: Beg of Period        | 2A. Unob Bal: Beg of Period 0   |
| (4225B, 4801B) 6,500               |                                 |
|                                    | 2B. Net Transfers, Actual (+ or |
| 2B. Net Transfers, Actual (+ or -) | -) **(4199E)** 6,500            |
| **(4199E)** (6,500)                |                                 |
|                                    | 3D1. Sp Auth Fr Off Coll -      |
| 3D1. Sp Auth Fr Off Coll - Transf  | Transf fr TF -- Collected 0     |
| fr TF -- Collected 0               |                                 |
|                                    | 3D2. Sp Auth Fr Off Coll -      |
| 3D2. Sp Auth Fr Off Coll - Transf  | Transf fr TF -- Antic 0         |
| fr TF - Antic (4225E-B) 0          |                                 |
|                                    | **7. Total Budgetary Resources  |
| **7. Total Budgetary Resources     | (calc 1..6) 6,500**             |
| (calc 1..6) 0**                    |                                 |
|                                    | 8\. Obligations Incurred        |
| 8\. Obligations Incurred (4801E-B) | (4801E-B) 0                     |
| 0                                  |                                 |
|                                    | 10D. Unobligated Bal Not Avail  |
| 10D. Unobligated Bal Not Avail --  | -- Other (4450E) 6,500          |
| Other 0                            |                                 |
|                                    | **11. Total Status of Budgetary |
| **11. Total Status of Budgetary    | Resources (calc 8..10) 6,500**  |
| Resources (calc 8..10) 0**         |                                 |
|                                    | 12\. Obligated Balance, Net,    |
| 12\. Obligated Balance, Net, Beg   | Beg of Period 0                 |
| of Period (4225B, 4801B) (6,500)   |                                 |
|                                    | 13\. Obligated Balance          |
| 13\. Obligated Balance             | Transferred, Net (+ or -)       |
| Transferred, Net (+ or -)          | ([4199E]{.mark}) (6,500)        |
| ([4199E]{.mark}) 6,500             |                                 |
|                                    | 14A. Ob Bal, Net, End of Period |
| 14A. Ob Bal, Net, End of Pd --     | -- Accts Receiv (-)             |
| Accts Receiv (-) ([4199E]{.mark},  | ([4199E]{.mark}) 6,500          |
| 4225E)(4,500)                      |                                 |
|                                    | 14C. Ob Bal, Net, End of Period |
| 14C. Ob Bal, Net, End of Period -- | -- Undel Orders (+) 0           |
| Undel Orders (+) (4801E) 4,500     |                                 |
|                                    | 14D. Ob Bal, Net, End of Period |
| 14D. Ob Bal, Net, End of Period -- | -- Accts Payable (+) 0          |
| Accts Payable (+) 0                |                                 |
|                                    | 15A. Outlays -- Disbursements   |
| 15A. Outlays -- Disbursements (+)  | (+) 0                           |
| 0                                  |                                 |
|                                    | 15B. Outlays -- Collections (-) |
| 15B. Outlays -- Collections (-) 0  | 0                               |
|                                    |                                 |
| 15C. Subtotal (calc 15A..15B) 0    | 15C. Subtotal (calc 15A..15B) 0 |
|                                    |                                 |
| 16\. Less: Offsetting Receipts 0   | 16\. Less: Offsetting Receipts  |
|                                    | 0                               |
| **17. Net Outlays (calc 15C-16)    |                                 |
| 0**                                | **17. Net Outlays (calc 15C-16) |
|                                    | 0**                             |
| Outlay Formula:                    |                                 |
|                                    |                                 |
| 15 = 8 -- 3 + 12 +/- 13 + 14A +    |                                 |
| 14B -- 14C -- 14D                  |                                 |
|                                    |                                 |
| 0 = 0 -- 0 + (6,500) -- 0 +        |                                 |
| 11,000 + 0 -- 4,500 - 0            |                                 |
+------------------------------------+---------------------------------+

#  YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[FMS 2108: Year-end Closing      | **[FMS 2108: Year-end Closing   |
| Statement]{.underline}**           | Statement]{.underline}**        |
|                                    |                                 |
| Column 5 Post-Closing Unexpended   | Column 5 Post-Closing           |
| Balance 0                          | Unexpended Balance 0            |
|                                    |                                 |
| Column 7 Reimbursements Earned     | Column 7 Reimbursements Earned  |
| (**4199E**, 4225E) 4,500           | (**4199E**) 6,500               |
|                                    |                                 |
| Column 9 Undelivered Orders        | Column 9 Undelivered Orders 0   |
| (4801E) 4,500                      |                                 |
|                                    | Column 11 Unobligated Balance   |
| Column 11 Unobligated Balance 0    | (4450E) 6,500                   |
|                                    |                                 |
| **Columns 5+6+7+8 = 9+10+11**      | **Columns 5+6+7+8 = 9+10+11**   |
+------------------------------------+---------------------------------+

#  YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Program and Financing Schedule  | **[Program and Financing        |
| (P&F)]{.underline}**               | Schedule (P&F)]{.underline}**   |
|                                    |                                 |
| **Obligations by Program           | **Obligations by Program        |
| Activity**                         | Activity**                      |
|                                    |                                 |
| 1000 Total New Obligations         | 1000 Total New Obligations      |
| (4801E-B) 0                        | (4801E-B) 0                     |
|                                    |                                 |
| **Budgetary Resources Available    | **Budgetary Resources Available |
| for Obligation**                   | for Obligation**                |
|                                    |                                 |
| 2140 Total unob bal carried for,   | 2140 Total unob bal carried     |
| start of yr (4225B, 4801B) 0       | for, start of yr (4225B, 4801B) |
|                                    | 0                               |
| 2200 New budget authority (gross)  |                                 |
| (sum 4000 to 6990) 0               | 2200 New budget authority       |
|                                    | (gross) (sum 4000 to 6990) 0    |
| 2395 Total new obligations (-)     |                                 |
| (from line 1000) 0                 | *2230*[^5] *Expired unob bal    |
|                                    | transfer to unexpired acct (+)  |
| 2440 Unobligated bal carried       | (4199E 6,500*                   |
| forward, end of year 0             |                                 |
|                                    | 2395 Total new obligations (-)  |
| **New Budgetary Authority (Gross), | (from line 1000) 0              |
| Detail**                           |                                 |
|                                    | 2440 Unobligated bal carried    |
| 6800 Spending Auth from Offsetting | forward, end of year (4450E)    |
| Collections (4255E) 0              | 6,500                           |
|                                    |                                 |
| 6810 Chg in uncoll cust pyts fr    | **New Budgetary Authority       |
| Fed sources (unexp) 0              | (Gross), Detail**               |
|                                    |                                 |
| 6890 Spending Auth from Off Coll   | 6800 Spending Auth from         |
| (total discr) (sum 6800..6885) 0   | Offsetting Collections (4255E)  |
|                                    | 0                               |
| ## Change in Obligated Balances    |                                 |
|                                    | 6810 Chg in uncoll cust pyts fr |
| 7240 Obligated balance, start of   | Fed sources (unexp) (4225E-B) 0 |
| year (+) (4225B, 4801B) (6,500)    |                                 |
|                                    | 6890 Spending Auth from Off     |
| 7310 Total new obligations (+)     | Coll (total discr) (sum         |
| (line 1000) 0                      | 6800..6885) 0                   |
|                                    |                                 |
| 7320 Total outlays (gross) (-) 0   | ## Change in Obligated Balances |
|                                    |                                 |
| 7331 Obligated balance transferred | 7240 Obligated balance, start   |
| to other accounts (-)              | of year (+) (4225B, 4801B) 0    |
| ([4199E]{.mark}) 6,500             |                                 |
|                                    | 7310 Total new obligations (+)  |
| 7400 Change in uncoll cust pyts    | (line 1000) 0                   |
| for Fed sources (unexp) (sum       |                                 |
| 6810/6910, opp sign) 0             | 7320 Total outlays (gross) (-)  |
|                                    | 0                               |
| 7440 Obligated bal, end of year    |                                 |
| (+) ([4199E]{.mark}, 4225E, 4801E) | 7332 Obligated bal transf'd     |
| 0                                  | from other accounts (+)         |
|                                    | ([4199E]{.mark}) (6,500)        |
| **Outlays (Gross), Detail**        |                                 |
|                                    | 7400 Change in uncoll cust pyts |
| 8690/93 Outlays from new discr     | for Fed sources (unexp)         |
| authority/balances (4902E) 0       |                                 |
|                                    | (sum 6810/6910, opp sign) 0     |
| 8700 Total outlays (gross) (sum    |                                 |
| 8690 to 8698) 0                    | 7440 Obligated bal, end of year |
|                                    | (+) ([4199E]{.mark}, 4225E,     |
| **Offsets**                        | 4801E) 6,500                    |
|                                    |                                 |
| 8800 Offsetting collections from   | **Outlays (Gross), Detail**     |
| Federal sources (-)(4255E) 0       |                                 |
|                                    | 8690/93 Outlays from new discr  |
| **Net Budget Authority and         | authority/balances (4902E) 0    |
| Outlays**                          |                                 |
|                                    | 8700 Total outlays (gross) (sum |
| 8900 Budget authority (net) (same  | 8690 to 8698) 0                 |
| as line 2200 and (8800..8896)) 0   |                                 |
|                                    | **Offsets**                     |
| 9000 Outlays (net) (same as line   |                                 |
| 8700 and (8800..8845)) 0           | 8800 Offsetting collections     |
|                                    | from Federal sources (-)(4255E) |
|                                    | 0                               |
|                                    |                                 |
|                                    | **Net Budget Authority and      |
|                                    | Outlays**                       |
|                                    |                                 |
|                                    | 8900 Budget authority (net)     |
|                                    | (same as line 2200 and          |
|                                    | (8800..8896)) 0                 |
|                                    |                                 |
|                                    | 9000 Outlays (net) (same as     |
|                                    | line 8700 and (8800..8845)) 0   |
+------------------------------------+---------------------------------+

**OMB Form and Content Statements**

# YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Balance Sheet]{.underline}**    | **[Balance Sheet]{.underline}** |
|                                    |                                 |
| Intragovernmental Assets           | Intragovernmental Assets        |
|                                    |                                 |
| 1\. Fund Balance With Treasury 0   | 1\. Fund Balance With Treasury  |
|                                    | 0                               |
| 3\. Accounts Receivable (1335E)    |                                 |
| 4,500                              | 3\. Accounts Receivable (1335E) |
|                                    | 6,500                           |
| 6\. Total Intragovernmental Assets |                                 |
| (calc 1..5) 4,500                  | 6\. Total Intragovernmental     |
|                                    | Assets (calc 1..5) 6,500        |
| 15\. Total Assets (calc 6..14)     |                                 |
| 4,500                              | 15\. Total Assets (calc 6..14)  |
|                                    | 6,500                           |
| Intragovernmental Liabilities      |                                 |
|                                    | Intragovernmental Liabilities   |
| 16\. Accounts Payable 0            |                                 |
|                                    | 16\. Accounts Payable 0         |
| 19\. Total Intragovernmental       |                                 |
| Liabilities (calc 16..18) 0        | 19\. Total Intragovernmental    |
|                                    | Liabilities (calc 16..18) 0     |
| 27\. Total Liabilities (calc       |                                 |
| 19..26) 0                          | 27\. Total Liabilities (calc    |
|                                    | 19..26) 0                       |
| Net Position                       |                                 |
|                                    | Net Position                    |
| 29\. Unexpended Appropriations 0   |                                 |
|                                    | 29\. Unexpended Appropriations  |
| 30\. Cumulative Results of         | 0                               |
| Operations (3310E) 4,500           |                                 |
|                                    | 30\. Cumulative Results of      |
| 31\. Total Net Position (calc      | Operations (3310E) 6,500        |
| 29+30) 4,500                       |                                 |
|                                    | 31\. Total Net Position (calc   |
| 32\. Total Liabilities/Net         | 29+30) 6,500                    |
| Position (calc 27+31) 4,500        |                                 |
|                                    | 32\. Total Liabilities/Net      |
|                                    | Position (calc 27+31) 6,500     |
+------------------------------------+---------------------------------+
| **[Statement of Net                | **[Statement of Net             |
| Cost]{.underline}**                | Cost]{.underline}**             |
|                                    |                                 |
| Intragovernmental Gross Costs      | Intragovernmental Gross Costs   |
|                                    |                                 |
| 1\. Intragovernmental (6100E) 0    | 1\. Intragovernmental (6100E) 0 |
|                                    |                                 |
| 2\. Less: Intragovernmental Earned | 2\. Less: Intragovernmental     |
| Revenues 0                         | Earned Revenues 0               |
|                                    |                                 |
| 3\. Intragovernmental Net Costs    | 3\. Intragovernmental Net Costs |
| (calc 1-2) 0                       | (calc 1-2) 0                    |
|                                    |                                 |
| 7\. Total Net Costs (calc 3+6) 0   | 7\. Total Net Costs (calc 3+6)  |
|                                    | 0                               |
| 10\. Net Cost of Operations (calc  |                                 |
| 7+8-9) 0                           | 10\. Net Cost of Operations     |
|                                    | (calc 7+8-9) 0                  |
+------------------------------------+---------------------------------+

**OMB Form and Content Statements (continued)**

# YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Statement of Changes in Net     | **[Statement of Changes in Net  |
| Position]{.underline}**            | Position]{.underline}**         |
|                                    |                                 |
| Cum Res of Ops Unexp Approps       | Cum Res of Ops Unexp Approps    |
|                                    |                                 |
| 1\. Beginning Balances (3310B)     | 1\. Beginning Balances (3310B)  |
| 11,000                             | 0                               |
|                                    |                                 |
| 2\. Prior Period Adjustments       | 2\. Prior Period Adjustments    |
|                                    |                                 |
| 3\. Beginning Bal, As Adjusted     | 3\. Beginning Bal, As Adjusted  |
| (calc 1..2) 11,000                 | (calc 1..2) 0                   |
|                                    |                                 |
| Budgetary Financing Sources        | Budgetary Financing Sources     |
|                                    |                                 |
| 4\. Appropriations Received        | 4\. Appropriations Received     |
|                                    |                                 |
| 7\. Appropriations Used            | 7\. Appropriations Used         |
|                                    |                                 |
| 8\. Non-Exchange Revenue           | 8\. Non-Exchange Revenue        |
|                                    |                                 |
| 10\. Transfers-in/out Without      | 10\. Transfers-in/out Without   |
| Reimb (+/-) (5750E) (6,500)        | Reimb (+/-) (5750E) 6,500       |
|                                    |                                 |
| 16\. Total Financing Sources (calc | 16\. Total Financing Sources    |
| 6..15) (6,500)                     | (calc 6..15) 0                  |
|                                    |                                 |
| 17\. Net Cost of Operations 0      | 17\. Net Cost of Operations 0   |
|                                    |                                 |
| 18\. Ending Balances (calc         | 18\. Ending Balances (calc      |
| ((3+16)-17)) 4,500                 | ((3+16)-17)) 6,500              |
+------------------------------------+---------------------------------+

**OMB Form and Content Statements (continued)**

# YEAR 3 (Expired) (Unexpired)

+------------------------------------+---------------------------------+
| **[Statement of                    | **[Statement of                 |
| Financing]{.underline}**           | Financing]{.underline}**        |
|                                    |                                 |
| 1\. Obligations Incurred (4801E-B, | 1\. Obligations Incurred        |
| 4902E) 0                           | (4801E-B, 4902E) 0              |
|                                    |                                 |
| 2\. Less: Sp Auth Off Coll and     | 2\. Less: Sp Auth Off Coll and  |
| Recov (4225E-B, 4255E)             | Recov (4225E-B, 4255E)          |
| [(0)]{.underline}                  | [(0)]{.underline}               |
|                                    |                                 |
| 3\. Obligations Net of Offsetting  | 3\. Obligations Net of          |
| Coll and Recov (calc 1-2) 0        | Offsetting Coll and Recov (calc |
|                                    | 1-2) 0                          |
| 4\. Less: Offsetting Receipts 0    |                                 |
|                                    | 4\. Less: Offsetting Receipts 0 |
| 5\. Net Obligations (calc 3-4) 0   |                                 |
|                                    | 5\. Net Obligations (calc 3-4)  |
| 11\. Total Resources Used to       | 0                               |
| Finance Activities (calc 5+10) 0   |                                 |
|                                    | 11\. Total Resources Used to    |
| 12\. Change in Budgetary Resources | Finance Activities (calc 5+10)  |
| (4801E-B) 0                        | 0                               |
|                                    |                                 |
| 16\. Other Resources or Adj to Net | 12\. Change in Budgetary        |
| Ob Res That Do Not                 | Resources (4801E-B) 0           |
|                                    |                                 |
| Affect Net Cost of Operations      | 16\. Other Resources or Adj to  |
| (5750E)[^6] 0                      | Net Ob Res That Do Not          |
|                                    |                                 |
| 17\. Total Res Used to Fin Items   | Affect Net Cost of Operations   |
| Not Part of Net Cost of Ops (calc  | (5750E)[^7] 0                   |
| 12..16) 0                          |                                 |
|                                    | 17\. Total Res Used to Fin      |
| 18\. Total Res Used to Fin the Net | Items Not Part of Net Cost of   |
| Cost of Ops (calc 11-17) 0         | Ops (calc 12..16) 0             |
|                                    |                                 |
| **30. Net Cost of Operations (calc | 18\. Total Res Used to Fin the  |
| 18+29) 0**                         | Net Cost of Ops (calc 11-17) 0  |
|                                    |                                 |
|                                    | **30. Net Cost of Operations    |
|                                    | (calc 18+29) 0**                |
+------------------------------------+---------------------------------+

### 

[^1]: A new line will be added to the Program and Financing Schedule as
    determined by OMB. Refer to the appropriate OMB examiner for
    details.

[^2]: Report crosswalks follow fiscal year 2002 guidance, published in
    TFM S2-01-02 (as updated).

[^3]: Report crosswalks follow fiscal year 2002 guidance, published in
    TFM S2-01-02 (as updated).

[^4]: Report crosswalks follow fiscal year 2002 guidance, published in
    TFM S2-01-02 (as updated).

[^5]: This represents a new line added to the Program and Financing
    Schedule. Refer to the appropriate OMB examiner for details.

[^6]: The ending balance in USSGL 5750 is a result of a reversal of the
    original transaction that was established (refer to Year 3,
    transaction #1). It does not reflect an "adjustment for trust fund
    outlays that do not affect net cost" as defined for line 16;
    therefore, the ending balance in USSGL 5750 is not recorded on this
    line.

[^7]: Same as footnote 6.