Scenario VII illustrates the liquidation of contract authority for trust
funds, where a nonexpenditure transfer from a BPD corpus trust fund
account funds the liquidation. For a detailed description and background
related to contract authority and the USSGL accounts involved, refer to
contract authority scenarios posted on the USSGL Web site.

The main factor that singles out these trust funds with contract
authority from other TAFS with contract authority is the involvement of
at least two different entities. The first entity is the piece managed
by the BPD. The BPD records the collection and investment of receipts.
For example, the BPD-managed Airport and Airway Trust Fund collects
taxes paid by airport and airway users. The second entity is the piece
managed by the Federal program agency. The agency TAFS is the account in
which the contract authority is granted and where program activities are
managed. For example, the Federal Aviation Administration of the U.S.
Department of Transportation manages the Liquidation of Contract
Authorization trust fund, and is responsible for recording the contract
authority, recording the appropriations to liquidate contract authority,
as well as tracking obligations and disbursements of the fund*. Note
that while the appropriation to liquidate contract authority is granted
in appropriation acts, the funds will not be transferred via SF 1151
until actually needed for disbursement.* This is for cash management
purposes so that the interest earned in the BPD TAFS is maximized. In
order to capture this concept in the USSGL, and in order to support the
SF 133 and P&F, USSGL account 4136 Contract Authority to be Liquidated
by Trust Funds was established, and is the basis of this scenario.

The pages that follow present transactions of the \"BPD corpus account\"
and the \"parent account.\" The parent account represents the agency
TAFS, and is referred to as the parent account because it commonly has
authority to transfer funds to recipient TAFS. Those types of transfers
are illustrated in Scenario VIII, Trust Funds with Contract Authority,
Part II: Transfers of Contract Authority.

Scenario VII assumes that only \"definite\" contract authority is
involved, and for the sake of simplicity also assumes that programs are
not subject to apportionment. Refer to Section III, Accounting
Transactions, of TFM S2-01-02 (as updated) for a more comprehensive
listing of detailed transactions.

**Year 1** **BPD Corpus Account (20X8100) Parent Account (69X8123)**

+-----------------------------------+-----------------------------------+
| 1.  **To record the enactment of  | 1.  **To record the enactment of  |
|     public law for new contract   |     public law for new contract   |
|     authority.**                  |     authority. (TC A166)**        |
|                                   |                                   |
| > N/A                             | > ***Budgetary***                 |
|                                   | >                                 |
|                                   | > 4131 CY Contract Authority      |
|                                   | > Realized - Def 1,000            |
|                                   | >                                 |
|                                   | > 4620 Unob Fds Not Subj to       |
|                                   | > Apport[^1] 1,000                |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | N/A                               |
+-----------------------------------+-----------------------------------+
| 2.  **To incur obligations.**     | **2. To incur obligations. (TC    |
|                                   | B204)**                           |
| N/A                               |                                   |
|                                   | ***Budgetary***                   |
|                                   |                                   |
|                                   | 4620 Unob Fds Not Subj to         |
|                                   | Apportionment 600                 |
|                                   |                                   |
|                                   | 4801 Undelivered Orders -- Oblig, |
|                                   | Unpaid 600                        |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | N/A                               |
+-----------------------------------+-----------------------------------+

**Year 1** **BPD Corpus Account (20X8100) Parent Account (69X8123)**

+-----------------------------------+-----------------------------------+
| 3.  **The parent account receives | **3. The parent account receives  |
|     an appropriation to liquidate | an appropriation to liquidate     |
|     contract authority in the     | contract authority in the amount  |
|     amount of \$400. Of that      | of \$400. Of that amount, \$300   |
|     amount, \$300 is immediately  | is immediately requested via SF   |
|     requested via SF 1151         | 1151 nonexpenditure transfer to   |
|     nonexpenditure transfer to be | be transferred from the BPD       |
|     transferred from the BPD      | corpus account to the parent      |
|     corpus account to the parent  | account to cover the expenditure  |
|     account to cover the          | and disbursement in transaction   |
|     expenditure and disbursement  | #4. A receivable is established   |
|     in transaction #4. A payable  | for the remaining \$100.**        |
|     is established for the        |                                   |
|     remaining \$100.**            | **(TC A171, A173)**               |
|                                   |                                   |
| **(TC A270, A278)**               | ***Budgetary***                   |
|                                   |                                   |
| ***Budgetary***                   | 4126 Amounts Appropriated from    |
|                                   | Specific Treasury- Managed Trust  |
| 4620 Unob Fds Not Subj to Apport  | Fund TAFS - Receivable 100        |
| 400                               |                                   |
|                                   | 4136 CA to be Liquidated by TF    |
| 4127 Amts Appropriated from       | 100                               |
| Specific Treasury-Mgd TF TAFS --  |                                   |
| Payable 100                       | and                               |
|                                   |                                   |
| 4129 Amts Appropriated from       | 4138. Appropriations to Liquidate |
| Specific Treasury-Managed Trust   |       CA 300                      |
| Fund                              |                                   |
|                                   | > 4135 Contract Authority         |
| TAFS -- Transfers-Out 300         | > Liquidated 300                  |
|                                   |                                   |
| ***Proprietary***                 | ***Proprietary***                 |
|                                   |                                   |
| > 5765 Nonexpenditure Financing   | 1010 Fund Balance With Treasury   |
| > Sources -                       | 300                               |
|                                   |                                   |
| Transfers-Out 400                 | 1330 Receivable for Transfers of  |
|                                   | Currently                         |
| 1010 Fund Balance With Treasury   |                                   |
| 300                               | > Invested Balances 100           |
|                                   | >                                 |
| 2150 Payable for Transfers of     | > 5755 Nonexpenditure Financing   |
| Currently                         | > Sources --                      |
|                                   | >                                 |
| Invested Balances 100             | > Transfers-In 400                |
+-----------------------------------+-----------------------------------+

**Year 1** **BPD Corpus Account (20X8100) Parent Account (69X8123)**

+-----------------------------------+-----------------------------------+
| **4. To disburse and expend.**    | 4.  **To disburse and expend. (TC |
|                                   |     B107)**                       |
| N/A                               |                                   |
|                                   | ***Budgetary***                   |
|                                   |                                   |
|                                   | 4801 Undelivered Orders -- Oblig, |
|                                   | Unpaid 300                        |
|                                   |                                   |
|                                   | 4902 Delivered Orders -- Oblig,   |
|                                   | Paid 300                          |
|                                   |                                   |
|                                   | ***Proprietary***                 |
|                                   |                                   |
|                                   | 6100 Operating Expenses/Program   |
|                                   | Costs 300                         |
|                                   |                                   |
|                                   | 1010 Fund Balance With Treasury   |
|                                   | 300                               |
+-----------------------------------+-----------------------------------+

**Year 1**

**BPD Corpus Account (20X8100)**

***Budgetary***

**Pre-Closing Trial Balance (FACTS II ATB):**

  --------------------- ------------------------- -----------------------
  4127                                            100

  4129                                            300

  4620                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Parent Account (69X8123)**

***Budgetary***

**Pre-Closing Trial Balance (FACTS II ATB):**

  --------------------- ------------------------- -----------------------
  4126                  100                       

  4131                  1,000                     

  4135                                            300

  4136                                            100

  4138                  300                       

  4620                                            400

  4801                                            300

  4902                                            300

                        **1,400**                 **1,400**
  --------------------- ------------------------- -----------------------

**Year 1**

**BPD Corpus Account (20X8100)**

***Budgetary***

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4129. Amounts Appropriated from Specific                              |
|                                                                       |
| > Treasury-Managed Trust Fund TAFS -- Transfers-Out 300               |
|                                                                       |
| 4201 Total Actual Resources - Collected 300                           |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4127                                            100

  4201                                            300

  4620                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Parent Account (69X8123)**

***Budgetary***

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4201 Total Actual Resources - Collected 300                           |
|                                                                       |
| 4138 Appropriations to Liquidate CA 300                               |
+-----------------------------------------------------------------------+
| **C2) To record the closing of fiscal year contract authority. (TC    |
| F206)**                                                               |
|                                                                       |
| 4135 Contract Authority Liquidated 300                                |
|                                                                       |
| **4139 CA Carried Forward 700**                                       |
|                                                                       |
| 4131 CY Contract Authority Real - Def 1,000                           |
+-----------------------------------------------------------------------+
| **C3) To record the closing of expended authority paid. (TC F214)**   |
|                                                                       |
| 4902 Delivered Orders -- Obligations, Paid 300                        |
|                                                                       |
| 4201 Total Actual Resources - Collected 300                           |
+-----------------------------------------------------------------------+

Post-Closing Trial Balance:

  --------------------- ------------------------- -----------------------
  4126                  100                       

  4136                                            100

  4139                  700                       

  4201                  0                         0

  4620                                            400

  4801                                            300

                        **800**                   **800**
  --------------------- ------------------------- -----------------------

**Year 1**

**BPD Corpus Account (20X8100)**

***Proprietary***

**Pre-Closing Trial Balance (FACTS I):**

  --------------------- ------------------------- -----------------------
  1010                                            300

  2150                                            100

  5765                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

+-----------------------------------------------------------------------+
| **C1) To record the closing of other financing sources into           |
| cumulative results of operations. (TC F228)**                         |
|                                                                       |
| > 3310 Cumulative Results of Operations 400                           |
| >                                                                     |
| > 5765 Nonexpenditure Financing Sources -                             |
| >                                                                     |
| > Transfers-Out 400                                                   |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1010                                            300

  2150                                            100

  3310                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Parent Account (69X8123)**

***Proprietary***

**Pre-Closing Trial Balance (FACTS I):**

  --------------------- ------------------------- -----------------------
  1330                  100                       

  5755                                            400

  6100                  300                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

+-----------------------------------------------------------------------+
| **C1) To record the closing of other financing sources and expenses   |
| into cumulative results of operations.**                              |
|                                                                       |
| **(TC F228)**                                                         |
|                                                                       |
| > 5755 Nonexpenditure Financing Sources -                             |
| >                                                                     |
| > Transfers-In 400                                                    |
|                                                                       |
| **3310 Cumulative Results of Operations 100**                         |
|                                                                       |
| 6100 Operating Expenses/Program Costs 300                             |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1330                  100                       

  3310                                            100

                        **100**                   **100**
  --------------------- ------------------------- -----------------------

**Year 1**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| N/A                                                                   |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| A.  Appropriations (4126E-B, 4138E) 400                               |
|                                                                       |
| > C. Contract Authority (4131E) 1,000                                 |
|                                                                       |
| 6 E. Other Auth w/drawn (4135E, 4136E-B) (400)                        |
|                                                                       |
| **7. Total Budgetary Resources 1,000**                                |
|                                                                       |
| 8\. Obligations Incurred (4801E-B, 4902E) 600                         |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 400                         |
|                                                                       |
| **11. Total Status of Budgetary Resources 1,000**                     |
|                                                                       |
| 14 C. Undelivered Orders (4801E) 300                                  |
|                                                                       |
| 15 Total Outlays (calculation) 300                                    |
+-----------------------------------------------------------------------+

**Year 1**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| # FMS 2108: Year-End Closing Statement                                |
|                                                                       |
| Col. 2 Preclosing unexpended balance (300)                            |
|                                                                       |
| Col. 3 Cur. Year CA realized                                          |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled                                                    |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) (300)                      |
|                                                                       |
| Col. 6 Other Auth. 0                                                  |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned                                          |
|                                                                       |
| Col. 9 Undelivered Orders                                             |
|                                                                       |
| ## Col. 10 Accounts Pay. and Other Liab. (4127E) 100                  |
|                                                                       |
| Col. 11 Unobligated bal. (4620E) (400)                                |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Col. 2 Preclosing unexpended balance 0                                |
|                                                                       |
| Col. 3 Cur. Year CA realized (4131E) 1,000                            |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled (4135E, [4136E-B]{.mark}) (400)                    |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 0                          |
|                                                                       |
| Col. 6 Other Auth. (4131E, 4135E, 4136E) 600                          |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4126E) 100                              |
|                                                                       |
| Col. 9 Undelivered Orders (4801E) 300                                 |
|                                                                       |
| Col. 10 Accounts Pay. and Other Liab.                                 |
|                                                                       |
| Col. 11 Unobligated bal. (4620E) 400                                  |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Year 1**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P & F)**                            |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 9201 Total investments, start of year 0                               |
|                                                                       |
| 9202 Total investments, end of year 0                                 |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P & F)**                            |
|                                                                       |
| # Total New Obligations                                               |
|                                                                       |
| #### 1000 Total new obligations (4801E-B, 4902E) 600                  |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Budgetary Resources Available For Obligation                        |
|                                                                       |
| 2149. Unobligated balance available, start of year:                   |
|                                                                       |
| Contract authority (Not supported by USSGL)                           |
|                                                                       |
| 2200 New budget authority (gross) (calc 4000..6990) 1,000             |
|                                                                       |
| 2390. Total budgetary resources avail for obligation (calc) 1,000     |
|                                                                       |
| ```{=html}                                                            |
| <!-- -->                                                              |
| ```                                                                   |
| 2449. Unobligated balance available, end of year:                     |
|                                                                       |
| Contract authority (Not supported by USSGL)                           |
|                                                                       |
| 2499 Total unobligated balance, end of year (4620E) 400               |
|                                                                       |
| # New Budgetary Authority (Gross), Detail                             |
|                                                                       |
| 4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 400        |
|                                                                       |
| 4049 Portion applied to liquidate contract authority                  |
| (4135E,4136E-B)(400)                                                  |
|                                                                       |
| #### 4100 Transferred to other accounts (-)                           |
|                                                                       |
| #### 4200 Transferred from other accounts (+)                         |
|                                                                       |
| #### 4300 Appropriation (total discretionary) (calc) 0                |
|                                                                       |
| 6610 Contract authority (definite) (4131E) 1,000                      |
|                                                                       |
| # 6661 Transferred to other accounts (-)                              |
|                                                                       |
| 6662 Transferred from other accounts (+)                              |
|                                                                       |
| 6690 Contract authority (total mandatory) (calc) 1,000                |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Total new BA (gross) 1,000                                          |
|                                                                       |
| #  (4126E-B, 4131E, 4135E, 4136E-B, 4138E)                            |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 7501 Obligated balance, start of year: CA (Not supported by USSGL)    |
|                                                                       |
| 7502 Obligated balance, end of year: CA (Not supported by USSGL)      |
+-----------------------------------------------------------------------+

**Year 1**

**BPD Corpus Account (20X8100)**

# OMB Form and Content Statements

N/A

**Parent Account (69X8123)**

# OMB Form and Content Statements (Consolidated)

+-----------------------------------------------------------------------+
| ### Balance Sheet                                                     |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1 Fund Balance With Treasury (1010E) 300                            |
|                                                                       |
| LIABILITIES and NET POSITION                                          |
|                                                                       |
| 8\. Cum. Results of Operations (3310E) 300                            |
+-----------------------------------------------------------------------+
| ### Statement of Net Cost                                             |
|                                                                       |
| 1B1 Program Costs -- Public - Production (6100E) 300                  |
|                                                                       |
| 1D Less Earned Revenue 0                                              |
|                                                                       |
| 5 Net Cost of Operations (calc) 300                                   |
+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| 1 Net Cost of Operations 300                                          |
|                                                                       |
| 8 Net Position -- Beginning of Period 0                               |
|                                                                       |
| 9 Net Position - End of Period (calc) 300                             |
+-----------------------------------------------------------------------+

**Year 1**

**BPD Corpus Account (20X8100)**

# OMB Form and Content Statements

## N/A

**Parent Account (69X8123)**

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

+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1A Budg Auth - Approps (4126E-B, 4127E-B,                             |
|                                                                       |
| 4129E, 4138E) 0                                                       |
|                                                                       |
| 1C Budg Auth - Contract Authority (4131E) 1,000                       |
|                                                                       |
| 4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) [(400)]{.underline} |
|                                                                       |
| ##### 5 Total Budgetary Resources 600                                 |
|                                                                       |
| 6 Obligations Incurred (4801E-B, 4902E) 600                           |
|                                                                       |
| 7B Unob Bal Avail-Exempt from Apport (4620E) [0]{.underline}          |
|                                                                       |
| ###### 9 Total Status of Resources 600                                |
|                                                                       |
| 10 Obligations Incurred (4801E-B, 4902E) 600                          |
|                                                                       |
| 14C. Undelivered Orders (4801E) 300                                   |
|                                                                       |
| 15 Total Outlays (calculation) 300                                    |
+-----------------------------------------------------------------------+
| ### Statement of Financing                                            |
|                                                                       |
| 1A Obligations Incurred (4801E-B, 4902E) 600                          |
|                                                                       |
| 2A Chg in Amt of Goods/Services (Incr)/Decr                           |
| (4801E-B)[(300)]{.underline}                                          |
|                                                                       |
| 5 Net Cost of Operations (calc) 300                                   |
+-----------------------------------------------------------------------+

**Year 2** **BPD Corpus Account (20X8100) Parent Account (69X8123)**

+-----------------------------------+-----------------------------------+
| 1.  **Parent account requests     | 1.  **Parent account requests     |
|     nonexpenditure transfer of    |     nonexpenditure transfer of    |
|     funds from the liquidating    |     funds from the liquidating    |
|     appropriation that was        |     appropriation that was        |
|     received in year 1. Funds are |     received in year 1. Funds are |
|     transferred from the corpus   |     transferred from the corpus   |
|     account to the parent         |     account to the parent         |
|     account. This is accomplished |     account. This is accomplished |
|     via SF 1151. (TC A274)**      |     via SF 1151. (TC A175)**      |
|                                   |                                   |
| ***Budgetary***                   | ***Budgetary***                   |
|                                   |                                   |
| 4127 Amts Appropriated from       | 4136 CA to be Liquidated by TF 60 |
| Specific Treasury-Mgd TF TAFS --  |                                   |
| Payable 60                        | 4126 Amts Appropriated fr         |
|                                   | Specific Treasury- Managed TF     |
| 4129 Amts Appropriated from       | TAFS -- Receivable 60             |
| Specific Treasury-Mgd TF TAFS --  |                                   |
|                                   | and                               |
| Transfers-Out 60                  |                                   |
|                                   | 4138 Appropriations to Liquidate  |
| ***Proprietary***                 | CA 60                             |
|                                   |                                   |
| 2150 Payable for Trans of Curr    | 4135 Contract Authority           |
| Inv Bal 60                        | Liquidated 60                     |
|                                   |                                   |
| 1010 Fund Balance With Treasury   | ***Proprietary***                 |
| 60                                |                                   |
|                                   | 1010 Fund Balance With Treasury   |
|                                   | 60                                |
|                                   |                                   |
|                                   | 1330 Receiv for Trans of Curr Inv |
|                                   | Bal 60                            |
+-----------------------------------+-----------------------------------+

**Year 2**

**BPD Corpus Account (20X8100) Parent Account (69X8123)**

***Budgetary***

**Pre-Closing Trial Balance (FACTS II ATB):**

  --------------------- ------------------------- -----------------------
  4127                                            40

  4129                                            60

  4201                                            300

  4620                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4129. Amounts Appropriated from Specific                              |
|                                                                       |
| > Treasury-Managed Trust Fund TAFS -- Transfers-Out 60                |
|                                                                       |
| 4201 Total Actual Resources - Collected 60                            |
+-----------------------------------------------------------------------+

***Budgetary***

**Pre-Closing Trial Balance (FACTS II ATB):**

  --------------------- ------------------------- -----------------------
  4126                  40                        

  4135                                            60

  4136                                            40

  4138                  60                        

  4139                  700                       

  4620                                            400

  4801                                            300

                        **800**                   **800**
  --------------------- ------------------------- -----------------------

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4201 Total Actual Resources - Collected 60                            |
|                                                                       |
| 4138 Appropriations to Liquidate CA 60                                |
+-----------------------------------------------------------------------+
| **C2) To record the closing of fiscal year contract authority. (TC    |
| F206)**                                                               |
|                                                                       |
| 4135 Contract Authority Liquidated 60                                 |
|                                                                       |
| ##  4139 CA Carried Forward 60                                        |
+-----------------------------------------------------------------------+

**Year 2**

**BPD Corpus Account (20X8100)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4127                                            40

  4201                                            360

  4620                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Parent Account (69X8123)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4126                  40                        

  4136                                            40

  4139                  640                       

  4201                  60                        

  4620                                            400

  4801                                            300

                        **740**                   **740**
  --------------------- ------------------------- -----------------------

**Year 2**

**BPD Corpus Account (20X8100)**

***Proprietary***

**Pre-Closing Trial Balance (FACTS I):**

  --------------------- ------------------------- -----------------------
  1010                                            360

  2150                                            40

  3310                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

N/A

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1010                                            360

  2150                                            40

  3310                  400                       

                        **400**                   **400**
  --------------------- ------------------------- -----------------------

**Parent Account (69X8123)**

***Proprietary***

**Pre-Closing Trial Balance (FACTS I):**

  --------------------- ------------------------- -----------------------
  1010                  60                        

  1330                  40                        

  3310                                            100

                        **100**                   **100**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

## N/A

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1010                  60                        

  1330                  40                        

  3310                                            100

                        **100**                   **100**
  --------------------- ------------------------- -----------------------

**Year 2**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| N/A                                                                   |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| > A. Appropriations (4126E-B, 4138E) 0                                |
|                                                                       |
| 2A. Unob Bal, Brought Fwd (4126B, 4136B, 4139B,                       |
|                                                                       |
| 4201B, 4801B) 400                                                     |
|                                                                       |
| 6E. Other Authority w/drawn (4135E, 4136E-B) 0                        |
|                                                                       |
| **7. Total Budgetary Resources 400**                                  |
|                                                                       |
| 8\. Obligations Incurred (4801E-B) 0                                  |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 400                         |
|                                                                       |
| **11. Total Status of Budgetary Resources 400**                       |
|                                                                       |
| 12 Obligated Balance, Net as of Oct 1 (4801B) 300                     |
|                                                                       |
| 14C. 14C. Undelivered Orders (4801E) 300                              |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+

**Year 2**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| # FMS 2108: Year-End Closing Statement                                |
|                                                                       |
| Col. 2 Preclosing unexpended balance (360)                            |
|                                                                       |
| Col. 3 Cur. Year CA realized                                          |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled                                                    |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) (360)                      |
|                                                                       |
| Col. 6 Other Auth. 0                                                  |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned                                          |
|                                                                       |
| Col. 9 Undelivered Orders                                             |
|                                                                       |
| ## Col. 10 Accounts Pay. and Other Liab. (4127E) 40                   |
|                                                                       |
| Col. 11 Unobligated bal. (4620E) (400)                                |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Col. 2 Preclosing unexpended balance (1010E, [4136B]{.mark}, 4139B)   |
| 660                                                                   |
|                                                                       |
| Col. 3 Cur. Year CA realized (4131E) 0                                |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled (4135E, [4136E-B]{.mark}) 0                        |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 60                         |
|                                                                       |
| Col. 6 Other Auth. (4135E, 4136E, 4139B) 600                          |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4126E) 40                               |
|                                                                       |
| Col. 9 Undelivered Orders (4801E) 300                                 |
|                                                                       |
| Col. 10 Accounts Pay. and Other Liab.                                 |
|                                                                       |
| Col. 11 Unobligated bal. (4620E) 400                                  |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Year 2**

**BPD Corpus Account (20X8100)**

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P & F)**                            |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 9201 Total investments, start of year 0                               |
|                                                                       |
| 9202 Total investments, end of year 0                                 |
+-----------------------------------------------------------------------+

**Parent Account (69X8123)**

+-----------------------------------------------------------------------+
| **Program and Financing Schedule (P & F)**                            |
|                                                                       |
| # Total New Obligations                                               |
|                                                                       |
| #### 1000 Total new obligations (4801E-B) 0                           |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Budgetary Resources Available For Obligation                        |
|                                                                       |
| 2150. Unobligated balance available, start of year:                   |
|                                                                       |
| Contract authority (Not supported by USSGL)                           |
|                                                                       |
| 2200 New budget authority (gross) (calc 4000..6990) 0                 |
|                                                                       |
| 2391. Total budgetary resources avail for obligation (calc) 0         |
|                                                                       |
| ```{=html}                                                            |
| <!-- -->                                                              |
| ```                                                                   |
| 2450. Unobligated balance available, end of year:                     |
|                                                                       |
| Contract authority (Not supported by USSGL)                           |
|                                                                       |
| 2499 Total unobligated balance, end of year (4620E) 400               |
|                                                                       |
| # New Budgetary Authority (Gross), Detail                             |
|                                                                       |
| 4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 0          |
|                                                                       |
| 4049 Portion applied to liquidate contract authority (4135E,4136E-B)  |
| 0                                                                     |
|                                                                       |
| #### 4100 Transferred to other accounts (-)                           |
|                                                                       |
| #### 4200 Transferred from other accounts (+)                         |
|                                                                       |
| #### 4300 Appropriation (total discretionary) (calc) 0                |
|                                                                       |
| 6610 Contract authority (definite)                                    |
|                                                                       |
| # 6661 Transferred to other accounts (-)                              |
|                                                                       |
| 6662 Transferred from other accounts (+)                              |
|                                                                       |
| 6690 Contract authority (total mandatory) (calc)                      |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Total new BA (gross) (4126E-B, 4135E, 4136E-B, 4138E) 0             |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 7501 Obligated balance, start of year: CA (Not supported by USSGL)    |
|                                                                       |
| 7502. Obligated balance, end of year: CA (Not supported by USSGL)     |
+-----------------------------------------------------------------------+

**Year 2**

**BPD Corpus Account (20X8100)**

# OMB Form and Content Statements

N/A

**Parent Account (69X8123)**

# OMB Form and Content Statements (Consolidated)

+-----------------------------------------------------------------------+
| ### Balance Sheet                                                     |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1 Fund Balance With Treasury (1010E) (300)                          |
|                                                                       |
| LIABILITIES and NET POSITION                                          |
|                                                                       |
| 8\. Cum. Results of Operations (3310E) (300)                          |
+-----------------------------------------------------------------------+
| ### Statement of Net Cost                                             |
|                                                                       |
| 1B1 Program Costs -- Public - Production (6100E) 0                    |
|                                                                       |
| 1D Less Earned Revenue 0                                              |
|                                                                       |
| 5 Net Cost of Operations (calc) 0                                     |
+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| 1 Net Cost of Operations 0                                            |
|                                                                       |
| 8 Net Position -- Beginning of Period (3310B) (300)                   |
|                                                                       |
| 9 Net Position - End of Period (calc) (300)                           |
+-----------------------------------------------------------------------+

**Year 2**

**BPD Corpus Account (20X8100)**

# OMB Form and Content Statements

N/A

**Parent Account (69X8123)**

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

+-----------------------------------------------------------------------+
| ### Statement of Budgetary Resources                                  |
|                                                                       |
| 1A Budg Auth - Approps (4126E-B, 4127E-B,                             |
|                                                                       |
| 4129E, 4138E) 0                                                       |
|                                                                       |
| 1C Budg Auth - Contract Authority                                     |
|                                                                       |
| 2A Unobligated Bal Brought Forward (4126B, 4127B,                     |
|                                                                       |
| 4136B,4139B, 4201B, 4801B) 0                                          |
|                                                                       |
| 4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) [0]{.underline}     |
|                                                                       |
| ##### 5 Total Budgetary Resources 0                                   |
|                                                                       |
| 6 Obligations Incurred (4801E-B) 0                                    |
|                                                                       |
| 7B Unob Bal Avail-Exempt from Apport (4620E) [0]{.underline}          |
|                                                                       |
| ###### 9 Total Status of Resources 0                                  |
|                                                                       |
| 12 Obligated Bal, Net -- Beg of Pd (4801B) 300                        |
|                                                                       |
| 14C. Undelivered Orders (4801E) 300                                   |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1A Obligations Incurred (4801E-B) 0                                   |
|                                                                       |
| 2A Chg in Amt of Goods/Services (Incr)/Decr (4801E-B)                 |
| [(0)]{.underline}                                                     |
|                                                                       |
| 5 Net Cost of Operations (calc) 0                                     |
+-----------------------------------------------------------------------+

[^1]: A credit to USSGL account 4450 Unapportioned Authority is to be
    recorded for programs subject to apportionment. Refer to Section
    III - Accounting Transactions of TFM S2-01-02 (as updated) for more
    detailed transactions.