The following provides Agency Imprest Fund posting guidance for USSGL
proprietary and budgetary accounts. These transactions show entries for
the establishment, replenishment (end of month), increase, decrease,
restoring (loss, shortage, theft) and liquidation (end of Year) of
Imprest Funds. Also shown is the actual impact of these transactions on
the Imprest fund, the Imprest fund activity and related documentation
and the trial balances.

It should be noted that The TFM Part 4, Section 3000 formerly titled
\"Imprest Fund Cash Held at Personal Risk by Disbursing Officers and
Cashiers has been replaced by the Imprest Fund Policy Directive. This
Directive requires Federal agencies to eliminate agency imprest funds,
**except for waived payments**, by **October 1, 2001**. Imprest funds
may be used when a payment by EFT is waived in accordance with the
provisions of 31CFR 208 and meets one of several exceptions to include:
(a) Payments involve national security interests, military operations or
national disasters (b) law enforcement actions (c) amount owed is less
than \$25 (d) foreign country does not support non-cash payment (e)
emergencies of mission critical circumstances. Waivers from the Imprest
Fund Policy Directive are determined by the agency making the payment
however, in order to invoke an Imprest fund waiver, the agency must also
invoke a waiver from the Treasury EFT Rule. The policy directive
reflects the National Performance Review report that most Federal
payments could be made electronically or by other noncash alternatives.
It also reflects the Debt Collection Improvement Act of 1996 which
requires the use of electronic funds transfers for most Federal
payments. The Treasury FMS Cashiers Manual has also been revised to
reflect these changes .

GAO in their \"Principles of Federal Appropriations Law\" Volume 2
chapter 9- Appropriated Funds - Imprest Funds state that \"Since the
Imprest Fund advance does not qualify as an obligation under 31 USC Sec
50, the charge must be in the form of a \"commitment or reservation." In
general, the obligation is recorded when the advance is used and the
cashier seeks replenishment for expenses. The preliminary charge is
necessary to protect against violating the Antideficiency Act. In order
to comply with the GAO requirement, we are proposing the use of USSGL
account \"4700 Commitments\" instead of USSGL accounts 4801 Undelivered
Orders - Obligations, Unpaid or 4802 Udelivered Orders - Obligations,
Prepaid/Advanced.

The scenario will display for informational purposes only the Imprest
Fund Control. The Imprest Fund Control is not supported by the USSGL.

1\. The federal entity receives an appropriation warrant and SF132
Apportionment Schedule for an annual appropriation of \$10,000. The
Treasury Appropriation Fund Symbol head allots funds and records the
change in status.

+-------------------------------------------+-------+-----------------+
| ##### **Treasury Account Fund Symbol**    | ##### | ##### **Imprest |
|                                           |  **Tr |  Fund Control** |
|                                           | ans.  |                 |
|                                           | No.** |                 |
+-------------------------------------------+-------+-----------------+
| **[Budgetary]{.underline}**               | A104  | N/A             |
|                                           |       |                 |
| 4119 Other Appropriations Realized 10,000 | A116  |                 |
|                                           |       |                 |
| #  4450 Unapportioned Authority 10,000    | A120  |                 |
|                                           |       |                 |
| 4450 Unapportioned Authority 10,000       |       |                 |
|                                           |       |                 |
| 4510 Apportionments 10,000                |       |                 |
|                                           |       |                 |
| 4510 Apportionments 10,000                |       |                 |
|                                           |       |                 |
| 4610 Allotments -- Realized Resources     |       |                 |
| 10,000                                    |       |                 |
|                                           |       |                 |
| ## Proprietary                            |       |                 |
|                                           |       |                 |
| 1010 Fund Balance with Treasury (F)       |       |                 |
| 10,000                                    |       |                 |
|                                           |       |                 |
| 3101 Unexpended Appropriations - Approp   |       |                 |
| Rcvd (F) 10,000                           |       |                 |
+-------------------------------------------+-------+-----------------+

2\. Establish an imprest fund. Amount for the establishment of the
Imprest Fund (\$1,000) is

entered as a subclass (41) on Column 3 of the FMS 224 Statement of
Transactions and reflected as a non-expenditure

transaction on the TFS 6653 -- Undisbursed Appropriation Account
Balance.

+---------------------------------------+------+----------------------+
| ##### **                              | #### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL**  | # ** | PREST FUND CONTROL** |
|                                       | Tran |                      |
|                                       | s. N |                      |
|                                       | o.** |                      |
+---------------------------------------+------+----------------------+
| ## Budgetary                          | D302 | Imprest Fund         |
|                                       |      | Subsidiary Ledger    |
| 4610 Allotments -- Realized Resources |      | 1,000                |
| 1,000                                 |      |                      |
|                                       |      | #### Cashier A       |
| 4700 Commitments 1,000                |      |                      |
|                                       |      | #                    |
| ## Proprietary                        |      | ### Cash on Hand 500 |
|                                       |      |                      |
| 1120 Imprest Fund 1,000               |      | #### Cashier B       |
|                                       |      |                      |
| 1010 Fund Balance with Treasury 1,000 |      | Cash on Hand 500     |
|                                       |      |                      |
|                                       |      | Total 1,000          |
+---------------------------------------+------+----------------------+
| ##                                    |      |                      |
+---------------------------------------+------+----------------------+

3\. Cashier A reimburses an employee for local travel (taxi) \$10.00.

+---------------------------------------+-------+---------------------+
| ##### *                               | ##### | ##### **IMP         |
| *TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | REST FUND CONTROL** |
|                                       | ans.  |                     |
|                                       | No.** |                     |
+---------------------------------------+-------+---------------------+
| No entry made                         |       | Imprest Fund        |
|                                       |       | Subsidiary Ledger   |
|                                       |       | 1,000               |
|                                       |       |                     |
|                                       |       | #### Cashier A      |
|                                       |       |                     |
|                                       |       | Cash on Hand 490    |
|                                       |       |                     |
|                                       |       | Outstanding         |
|                                       |       | Sub-voucher         |
|                                       |       | [10]{.underline}    |
|                                       |       |                     |
|                                       |       | Total 500           |
|                                       |       |                     |
|                                       |       | #### Cashier B      |
|                                       |       |                     |
|                                       |       | Cash on Hand 500    |
|                                       |       |                     |
|                                       |       | Total 1,000         |
+---------------------------------------+-------+---------------------+

4\. Cashier A submits a replenishment voucher, a check is issued,
Cashier A cashes the check and replenishes the fund.

> Amount for the Imprest Fund sub-vouchers are included in Column 3 of
> the FMS 224 Statement of Transactions as a charge against the
> appropriation and included as a net disbursement in the TFS 6653 --
> Undisbursed Appropriation Account Balances.

+---------------------------------------+-------+---------------------+
| ##### *                               | ##### | ##### **IMP         |
| *TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | REST FUND CONTROL** |
|                                       | ans.  |                     |
|                                       | No.** |                     |
+---------------------------------------+-------+---------------------+
| ## Budgetary                          | B107  | Imprest Fund        |
|                                       |       | Subsidiary Ledger   |
| 4610 Allotments -- Realized Resources | B107  | 1,000               |
| 10                                    |       |                     |
|                                       | B134  | #### Cashier A      |
| 4902 Delivered Orders -- Obligations, |       |                     |
| Paid 10                               |       | Cash on Hand 500    |
|                                       |       |                     |
| ## Proprietary                        |       | #### Cashier B      |
|                                       |       |                     |
| 6100 Operating Expenses/Program Costs |       | Cash on Hand 500    |
| 10                                    |       |                     |
|                                       |       | Total 1,000         |
| 1010 Fund Balance with Treasury 10    |       |                     |
|                                       |       |                     |
| 3107 Unexpended Appropriations Used   |       |                     |
| 10                                    |       |                     |
|                                       |       |                     |
| 5700 Expended Appropriations 10       |       |                     |
+---------------------------------------+-------+---------------------+

5\. Cashier B requested an increase to their fund for the amount \$500.
Amount for the establishment of the Imprest Fund

(\$1,000) is entered as a subclass (41) on Column 3 of the FMS 224
Statement of Transactions and reflected as a non-

expenditure transaction on the TFS 6653 -- Undisbursed Appropriation
Account Balance.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | D302  | Imprest Fund         |
|                                      |       | Subsidiary Ledger    |
| 4610 Allotments -- Realized          |       | 1,500                |
| Resources 500                        |       |                      |
|                                      |       | #### Cashier A       |
| 4700 Commitments 500                 |       |                      |
|                                      |       | Cash on Hand 500     |
| ## Proprietary                       |       |                      |
|                                      |       | #### Cashier B       |
| 1120 Imprest Fund 500                |       |                      |
|                                      |       | Cash on Hand 1,000   |
| 1010 Fund Balance with Treasury 500  |       |                      |
|                                      |       | Total 1,500          |
+--------------------------------------+-------+----------------------+

6\. Cashier A requested a decrease to their fund for the amount \$200.
Amount for decreasing the Imprest Fund is entered

as a credit in the subclass (41) on Column 3 of the FMS 224 and reduces
the non-expenditure transaction balance on

the SSF 6653 Undisbursed Appropriation Account Balance.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | D3    | Imprest Fund         |
|                                      | 02(R) | Subsidiary Ledger    |
| 4700 Commitments 200                 |       | 1,300                |
|                                      |       |                      |
| 4610 Allotments -- Realized          |       | #### Cashier A       |
| Resources 200                        |       |                      |
|                                      |       | Cash on Hand 300     |
| ## Proprietary                       |       |                      |
|                                      |       | #### Cashier B       |
| 1010 Fund Balance with Treasury 200  |       |                      |
|                                      |       | Cash on Hand 1,000   |
| 1120 Imprest Fund 200                |       |                      |
|                                      |       | Total 1,300          |
+--------------------------------------+-------+----------------------+

7\. Cashier A reported a loss of \$150 and simultaneously an accounts
receivable was established. The amount of the

Imprest Fund loss is included on Column 3 of the FMS 224 and included as
a Net Disbursement in the SF 6653

Undisbursed Appropriation Account Balance.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | B108  | Imprest Fund         |
|                                      |       | Subsidiary Ledger    |
| 4610 Allotments -- Realized          | (New) | 1,300                |
| Resources 150                        |       |                      |
|                                      | B108  | #### Cashier A       |
| 4902 Delivered Orders --             |       |                      |
| Obligations, Paid 150                | (New) | Cash on Hand 150     |
|                                      |       |                      |
| ## Proprietary                       | B124  | Cash Restored for    |
|                                      |       | Loss                 |
| 7290 Other Losses 150                | C212  | [150]{.underline}    |
|                                      |       |                      |
| 1010 Fund Balance with Treasury 150  |       | Total 300            |
|                                      |       |                      |
| 3107 Unexpended Appropriations Used  |       | #### Cashier B       |
| 150                                  |       |                      |
|                                      |       | Cash on Hand 1,000   |
| 5700 Expended Appropriations 150     |       |                      |
|                                      |       | Total 1,300          |
| 1310 Accounts Receivable 150         |       |                      |
|                                      |       |                      |
| 6790 Other Expenses not Requiring    |       |                      |
| Budgetary                            |       |                      |
|                                      |       |                      |
| Resources 150                        |       |                      |
+--------------------------------------+-------+----------------------+
| ##                                   |       |                      |
+--------------------------------------+-------+----------------------+

8\. Cashier A was found liable for the loss and makes restitution.
(NOTE: If Cashier A was not found liable, reverse entry C212 in
Transaction number 7.)

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | C137  | Imprest Fund         |
|                                      |       | Subsidiary Ledger    |
| 4902 Delivered Orders --             | (New) | 1,300                |
| Obligations, Paid 150                |       |                      |
|                                      | C137  | #### Cashier A       |
| 4610 Allotments Realized Resources   |       |                      |
| 150                                  | (New) | Cash on Hand 300     |
|                                      |       |                      |
| ## Proprietary                       | B134  | ####                 |
|                                      | (R)   |                      |
| 1010 Fund Balance with Treasury 150  |       | #### Cashier B       |
|                                      | C137  |                      |
| 1310 Accounts Receivable 150         |       | Cash on Hand 1,000   |
|                                      | (New) |                      |
| 5700 Expended Appropations 150       |       | Total 1,300          |
|                                      |       |                      |
| 3107 Unexpended Appropriations --    |       |                      |
| Approp Used 150                      |       |                      |
|                                      |       |                      |
| 6790 Other Expenses not Requiring    |       |                      |
| Budgetary                            |       |                      |
|                                      |       |                      |
| Resources 150                        |       |                      |
|                                      |       |                      |
| 7290 Other Losses 150                |       |                      |
+--------------------------------------+-------+----------------------+

9\. Due to the office being closed, Cashier A's imprest fund is being
liquidated. The amount for liquidating the Imprest

Fund is entered as a credit in the Subclass (41) on Column 3 of the FMS
224 and reduces the non-expenditure

transaction balance on the SF 6653 -- Undisbursed Appropriation Account
Balance.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | D302  | Imprest Fund         |
|                                      | (R)   | Subsidiary Ledger    |
| 4700 Commitments 300                 |       | 1,000                |
|                                      |       |                      |
| 4610 Allotments Realized Resources   |       | #### Cashier A       |
| 300                                  |       |                      |
|                                      |       | Cash on Hand 0       |
| ## Proprietary                       |       |                      |
|                                      |       | ####                 |
| 1010 Fund Balance with Treasury 300  |       |                      |
|                                      |       | #### Cashier B       |
| 1120 Imprest Fund 300                |       |                      |
|                                      |       | Cash on Hand 1,000   |
|                                      |       |                      |
|                                      |       | Total 1,000          |
+--------------------------------------+-------+----------------------+

PRE-CLOSING ADJUSTED TRIAL BALANCE

+----------------------+------+------+--------------------------------+
| #                    | # DR | # CR | #                              |
+----------------------+------+------+--------------------------------+
| **BUDGETARY**        | 10   | 8    | Imprest Fund Subsidiary Ledger |
|                      | ,000 | ,990 | 1,000                          |
| 4119 Other           |      |      |                                |
| Appropriations       | [0]  | 1    | #### Cashier A                 |
| Realized             | {.un | ,000 |                                |
|                      | derl |      | Cash on Hand 0                 |
| 4610 Allotments -    | ine} | [10] |                                |
| Realized Resources   |      | {.un | ####                           |
|                      | 10   | derl |                                |
| 4700 Commitments     | ,000 | ine} | #### Cashier B                 |
|                      |      |      |                                |
| 4902 Delivered       | 8    | 10   | Cash on Hand 1,000             |
| Orders --            | ,990 | ,000 |                                |
| Obligations, Paid    |      |      | ## Total 1,000                 |
|                      | 1    | 10   |                                |
| ## TOTALS            | ,000 | ,000 |                                |
|                      |      |      |                                |
| ######               | 10   | 10   |                                |
|                      |      |      |                                |
| ###### PROPRIETARY   | [10] | [0]  |                                |
|                      | {.un | {.un |                                |
| 1010 Fund Balance    | derl | derl |                                |
| with Treasury        | ine} | ine} |                                |
|                      |      |      |                                |
| 1120 Imprest Fund    | 10   | 10   |                                |
|                      | ,010 | ,010 |                                |
| 3101 Unexpended      |      |      |                                |
| Approps - Approps    |      |      |                                |
| Rcvd                 |      |      |                                |
|                      |      |      |                                |
| 3107 Unexpended      |      |      |                                |
| Approps - Approps    |      |      |                                |
| Used                 |      |      |                                |
|                      |      |      |                                |
| 5700 Expended        |      |      |                                |
| Appropriations       |      |      |                                |
|                      |      |      |                                |
| 6100 Operating       |      |      |                                |
| Expenses/Program     |      |      |                                |
| Costs                |      |      |                                |
|                      |      |      |                                |
| **TOTALS**           |      |      |                                |
+----------------------+------+------+--------------------------------+
|                      |      |      |                                |
+----------------------+------+------+--------------------------------+

### 

###  

### 

### CLOSING ENTRIES

10\. To record the consolidation of net-funded resources.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F204  |                      |
|                                      |       |                      |
| 4201 Total Actual Resources --       |       |                      |
| Collected 10,000                     |       |                      |
|                                      |       |                      |
| 4119 Other Appropriations Realized   |       |                      |
| 10,000                               |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
+--------------------------------------+-------+----------------------+

11\. To record the closing of unobligated balances to expiring
authority.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F212  |                      |
|                                      |       |                      |
| 4610 Allotments -- Realized          |       |                      |
| Resources 8,990                      |       |                      |
|                                      |       |                      |
| 4650 Allotments -- Expired Authority |       |                      |
| 8,990                                |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
+--------------------------------------+-------+----------------------+

12\. To record the closing of unobligated balances to expired authority.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F212  |                      |
|                                      |       |                      |
| 4700 Commitments 1,000               |       |                      |
|                                      |       |                      |
| 4650 Allotments -- Expired Authority |       |                      |
| 1,000                                |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
+--------------------------------------+-------+----------------------+

13\. To record the closing of expended authority - paid.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F214  |                      |
|                                      |       |                      |
| 4902 Delivered Orders --             |       |                      |
| Obligations - Paid 10                |       |                      |
|                                      |       |                      |
| 4201 Total Actual Resources -        |       |                      |
| Collected 10                         |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
+--------------------------------------+-------+----------------------+

14\. To record the closing of revenue, expense and other financing
sources to cumulative results of operations.

+--------------------------------------+-------+----------------------+
| ##### **                             | ##### | ##### **IM           |
| TREASURY APPROPRIATION FUND SYMBOL** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F228  |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| 5700 Expended Appropriations 10      |       |                      |
|                                      |       |                      |
| 6100 Operating Expenses/Program      |       |                      |
| Costs 10                             |       |                      |
+--------------------------------------+-------+----------------------+

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

+--------------------------------------+-------+----------------------+
| ##### **TREASURY A                   | ##### | ##### **IM           |
| PPROPRIATION FUND SYMBOL-- Federal** |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | F233  |                      |
|                                      |       |                      |
| No entry.                            |       |                      |
|                                      |       |                      |
| ## Proprietary                       |       |                      |
|                                      |       |                      |
| 3101 Unexpended Appropriations -     |       |                      |
| Approps Rcvd 10,000                  |       |                      |
|                                      |       |                      |
| 3100 Unexpended Appropriations -     |       |                      |
| Cumulative 9,990                     |       |                      |
|                                      |       |                      |
| 3107 Unexpended Appropriations -     |       |                      |
| Approps Used 10                      |       |                      |
+--------------------------------------+-------+----------------------+

POST-CLOSING ADJUSTED TRIAL BALANCE

+-----------------------+------+------+--------------------------------+
| #                     | # DR | # CR | #                              |
+-----------------------+------+------+--------------------------------+
| **BUDGETARY**         | 9    | [9,  | ##                             |
|                       | ,990 | 990] |                                |
| 4201 Total Actual     |      | {.un |                                |
| Resources - Collected | [0]  | derl |                                |
|                       | {.un | ine} |                                |
| 4650 Allotments --    | derl |      |                                |
| Expired Authority     | ine} | 9    |                                |
|                       |      | ,990 |                                |
| ## TOTALS             | 9    |      |                                |
|                       | ,990 | [9,  |                                |
| ######                |      | 990] |                                |
|                       | 8    | {.un |                                |
| ###### PROPRIETARY    | ,990 | derl |                                |
|                       |      | ine} |                                |
| 1010 Fund Balance     | 1    |      |                                |
| with Treasury         | ,000 | 9    |                                |
|                       |      | ,990 |                                |
| 1120 Imprest Fund     | [0]  |      |                                |
|                       | {.un |      |                                |
| 3100 Unexpended       | derl |      |                                |
| Appropriations - Cum  | ine} |      |                                |
|                       |      |      |                                |
| **TOTALS**            | 9    |      |                                |
|                       | ,990 |      |                                |
+-----------------------+------+------+--------------------------------+

######### 

######### Reporting Entity

######### FMS 2108 Year-end Closing Statement

As of September 30, 20xx

Column 5 (1010E) 8,990

Column 6 (1120E) 1,000

Column 11 (calc)=(4610E) 8,990

(4700E) 1,000

Reporting Entity

**CONSOLIDATED BALANCE SHEET**

As of September 30, 20xx

Assets:

Intragovernmental:

1\. Fund Balance with Treasury (1010E) 8,990

2\. Investments

3\. Accounts receivable

4\. Loans receivable

5\. Other

6\. Total Intragovernmental 8,990

7\. Cash, foreign currrency and other monetary assets(1120E) 1,000

8\. Investments

9\. Accounts receivable

10\. Taxes receivable

11\. Loans receivable and related foreclosed property

12\. Inventory and related property

13\. General property, plant and equipment

14\. Other

15\. Total Assets 9,900

Liabilities:

Intragovernmental

16\. Accounts Payable

17\. Debt

18\. Other

19\. Total intragovernmental [0]{.underline}

20\. Accounts Payable

21\. Loan guarantee liability

22\. Debt held by the public

23\. Federal employee and veteran\'s benefits

24\. Environmental and disposal liabilities

25\. Benefits due and payable

26\. Other

27\. Total liabilities [0]{.underline}

28\. Commitments and contingencies

Reporting Entity

**CONSOLIDATED BALANCE SHEET**

As of September 30, 20xx

Net Position:

29\. Unexpended Appropriations (3100E) 9,990

30\. Cumulative results of operations (3310E)

31\. Total net position [9,990]{.underline}

8\. Total Liabilities and Net Position 9,990

Reporting Entity

**CONSOLIDATED STATEMENT OF NET COST**

For the year ended September 30, 20xx

Program Costs

Program A

1\. Intragovernmental (6100E) 0

2\. With the public (6100E) [10]{.underline}

3\. Total program costs (calc) 10

4\. Less Earned Revenues (5100/5200E)

5\. Net program costs (calc) 10

Other programs:

Program B: ...

6\. Costs not assigned to programs

7\. Less Earned revenues not attributed to programs

8\. Net Cost of Operations 10

##### Reporting Entity

##### **CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION**

######### For the year ended September 30, 20xx

Cumulative Results Unexpended

[Of Operations Appropriations]{.underline}

1\. Beginning Balances (3100B, 3310B) 0 0

2\. Prior period adjustments

3\. Beginning balances, as adjusted 0 0

Budgetary Financing Sources:

4\. Appropriations received (3101) 10,000

5\. Appropriations transferred-in/out

6\. Other adjustments (rescissions, etc)

7\. Appropriations used (5700) (3107) 10 (10)

8\. Non-exchange revenue

9\. Donations and forfeitures of cash

and cash equivalents

10\. Transfers-in/out without reimbursement

11\. Other budgetary financing sources

Other Financing Sources:

12\. Donations and forfeitures of property

13\. Transfers-in/out without reimbursement

14\. Imputed financing from costs absorbed by others

15\. Other

16\. Total Financing Sources 10 9,990

17\. Net Cost of Operations 10 0

18\. Ending Balances (3100E) 0 9,990

Reporting Entity

**COMBINED STATEMENT OF BUDGETARY RESOURCES**

For the year ended, September 30, 20xx

Non-Budgetary

[Budgetary Financing Accts]{.underline}

Budgetary Resources:

1\. Budget authority

1a. Appropriations received (4119E) 10,000

1b. Borrowing authority

1c. Contract authority

1d. Net transfers

1e. Other

2\. Unobligated balance

2a. Beginning of period

2b. Net transfers, actual

3\. Spending authority from offsetting collections

3a. Earned

1\. Collected

2\. Receivable from Federal sources

3b. Change in unfilled customer orders

1\. Advance received

2\. Without advance from Federal sources

3c. Transfers from trust funds

3d. Subtotal

4\. Recoveries of prior year obligations

5\. Temporarily not available pusuant to Public Law

6\. Permanently not available

7\. Total Budgetary Resources 10,000

Status of Budgetary Resources:

8\. Obligations Incurred

8a. Direct (4902E) 10

8b. Reimbursable

8c. Subtotal 10

9\. Unobligated balance:

9a. Apportioned (4610E and 4700E) 9,990

9b. Exempt from apportionment

9c. Other available

10\. Unobligated balances not available

11\. Total Status of Budgetary Resources 10,000

Reporting Entity

**COMBINED STATEMENT OF BUDGETARY RESOURCES**

For the year ended, September 30, 20xx

Non-Budgetary

[Budgetary Financing Accts]{.underline}

Relationship of Obligations to Outlays:

12\. Obligated balance, net - beg of period 0

13\. Obligated balance transferred, net

14\. Obligated balance, net - end of period:

14a. Accounts receivable

14b. Unfilled customer orders from Federal sources

14c. Undelivered Orders

14d. Accounts Payable

15.Outlays:

15a.Disbursements (4902E) 10

15b.Collections

15c. Subtotal 10

16\. Less: Offsetting receipts [0]{.underline}

17\. Net Outlays 10

Reporting Entity

**CONSOLIDATED STATEMENT OF FINANCING**

For the year ended, September 30, 20xx

*Resources Used to Finance Activities:*

Budgetary Resources Obligated

1\. Obligations incurred (4902E) 10

2\. Less: Spending authority from offsetting collections and recoveries

3\. Obligations net of offsetting collections and recoveries 10

4\. Less: Offsetting receipts

5\. Net obligations 10

Other Resources

6\. Donations and forfeitures of property

7\. Transfers in/out without reimbursement

8\. Imputed financing from costs absorbed by others

9\. Other

10\. Net other resources used to finance activities

11\. *Total resources used to finance activities 10*

*Resources Used to Finance Items not Part of the Net Cost of Operations*

12\. Change in budgetary resources obligated for goods,

services and benefits ordered but not yet provided

13\. Resources that fund expenses recognized in prior periods

14\. Budgetary offsetting collections and receipts that do not affect
net cost

of operations

14a. Credit program collections which increase liabilities for loan

guarantees or allowances for subsidy

14b. Other

15\. Resources that finance the acquisition of assets or

liquidation of liabilities

16\. Other resources or adjustments to net obligated resources that do
not

affect net cost of operations

17\. *Total resources used to finance items not part of the net cost of
operations 0*

18\. *Total resources used to finance the net cost of operations 10*

Reporting Entity

**CONSOLIDATED STATEMENT OF FINANCING**

For the year ended, September 30, 20xx

*Components of the Net Cost of Operations that will not Require or
Generate Resources in the Current Period:*

Components Requiring or Generating Resources in Future Periods:

19\. Increase in annual leave liability

20\. Increase in environmental and disposal liability

21\. Upward/Downward reestimates of credit subsidy expense

22\. Increase in exchange revenue receivable from the public

23\. Other

24\. Total components of Net Cost of Operations that will require or

generate resources in future periods

Components not Requiring or Generating Resources:

25\. Depreciation and amortization

26\. Revaluation of assets or liabillities

27\. Other

28\. Total components of Net Cost of Operations that will not require or

generate resources

29\. *Total components of net cost of operations that will not require
or generate resources*

*in the current period [0 ]{.underline}*

30\. *Net Cost of Operations 10*

Reporting Entity

PROGRAM AND FINANCING SCHEDULE -- ACTUALS

For the year ended September 30, 20xx

10.00 Total New Obligations (4902E) ) 10

21.99 Total Unobligated balance, carry fwd, SOY 0

22.00 New Budget Authority (gross) (lines 4000-6990) 10,000

23.95 Total New Obligations (4902E) 10

24.99 Total Unobligated Balance, EOY (4610E 4700E) 9,990

40.00 Current Authority: Appropriations (4119E) 10,000

68.00 From Offsetting Collections (Cash)

70.00 Total New Budget Authority (4119E) 10,000

72.40 Unpaid Obligs, SOY 0

73.10 Total New Obligations (line 1000) 10

74.40 Unpaid Obligs, EOY

74.99 Total Unpaid Obligations, EOY (lines 7440-7495)

86.90 Outlays from New Disc Auth (4902E) [10]{.underline}

87.00 Total Outlays (gross) (line 8690 thru 8698) 10

88.00 Off Collects f/ Federal sources (4252E)

88.90 Total Offsetting Collections (4252E)

89.00 Net Budget Auth (lines 2200 -- (8800 thru 8896)
[10,000]{.underline}

90.00 Outlays (net) (lines 8700 -- (8800 thru 8845) 10

16\. Clearing the prior imprest fund from an annual year TAFS at the
beginning of the next fiscal year. The amount to

clear the Imprest Fund is entered as a credit in the Subclass 41 on
Column 3 of the FMS 224 and reduces the non-

expenditure transaction balance on the TFS 6653 Undisbursed
Appropriation Account Balance.

+--------------------------------------+-------+----------------------+
| ##### **T                            | ##### | ##### **IM           |
| REASURY APPROPRIATION FUND SYMBOL**  |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | D303  | Imprest Fund         |
|                                      |       | Subsidiary Ledger    |
| No entry made -- entries made        | (New) | 1,000                |
| closing                              |       |                      |
|                                      |       | #### Cashier B       |
| ## Proprietary                       |       |                      |
|                                      |       | Cash on Hand 1,000   |
| 1010 Fund Balance with Treasury      |       |                      |
| 1,000                                |       | Total 1,000          |
|                                      |       |                      |
| 1120 Imprest Fund 1,000              |       |                      |
+--------------------------------------+-------+----------------------+
| ##                                   |       |                      |
+--------------------------------------+-------+----------------------+

17\. Reestablish the imprest fund in the new annual year TAFS. Amount
for the establishment of the Imprest Fund

(\$1,000) is entered as a subclass (41) on Column 3 of the FMS 224
Statement of Transactions and reflected as a

non-expenditure transaction on the TFS 6653 -- Undisbursed Appropriation
Account Balance.

+--------------------------------------+-------+----------------------+
| ##### **T                            | ##### | ##### **IM           |
| REASURY APPROPRIATION FUND SYMBOL**  |  **Tr | PREST FUND CONTROL** |
|                                      | ans.  |                      |
|                                      | No.** |                      |
+--------------------------------------+-------+----------------------+
| ## Budgetary                         | D302  | Imprest Fund         |
|                                      |       | Subsidiary Ledger    |
| 4610 Allotments -- Realized          |       | 1,000                |
| Resources 1,000                      |       |                      |
|                                      |       | #### Cashier B       |
| 4700 Commitments 1,000               |       |                      |
|                                      |       | Cash on Hand 1,000   |
| ## Proprietary                       |       |                      |
|                                      |       | Total 1,000          |
| 1120 Imprest Fund 1,000              |       |                      |
|                                      |       |                      |
| 1010 Fund Balance with Treasury      |       |                      |
| 1,000                                |       |                      |
+--------------------------------------+-------+----------------------+
| ##                                   |       |                      |
+--------------------------------------+-------+----------------------+

NOT AUTHORIZED FOR REPRODUCTION

+-------------------+---+-----------------+----+-------------------------+
| IMPREST FUND      |   |                 |    |                         |
| REPORTING         |   |                 |    |                         |
|                   |   |                 |    |                         |
| **\               |   |                 |    |                         |
| FMS Form 224\     |   |                 |    |                         |
| Created 10/96\    |   |                 |    |                         |
| DEPARTMENT of the |   |                 |    |                         |
| TREASURY\         |   |                 |    |                         |
| Financial         |   |                 |    |                         |
| Management        |   |                 |    |                         |
| Service**         |   |                 |    |                         |
|                   |   |                 |    |                         |
| **STATEMENT OF    |   |                 |    |                         |
| TRANSACTIONS\     |   |                 |    |                         |
| ** (Classified    |   |                 |    |                         |
| According to      |   |                 |    |                         |
| Appropriation,    |   |                 |    |                         |
| Fund and Receipt  |   |                 |    |                         |
| Account; and      |   |                 |    |                         |
| Related Control   |   |                 |    |                         |
| Totals)           |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| **DEPARTMENT OR   | # |                 | ** |                         |
| AGENCY\           | # |                 | AG |                         |
| \                 |   |                 | EN |                         |
| **                | L |                 | CY |                         |
|                   | O |                 | LO |                         |
|                   | C |                 | CA |                         |
|                   | A |                 | TI |                         |
|                   | T |                 | ON |                         |
|                   | I |                 | CO |                         |
|                   | O |                 | DE |                         |
|                   | N |                 | (  |                         |
|                   |   |                 | AL |                         |
|                   | - |                 | C) |                         |
|                   |   |                 | ** |                         |
|                   | M |                 |    |                         |
|                   | A |                 |    |                         |
|                   | I |                 |    |                         |
|                   | L |                 |    |                         |
|                   |   |                 |    |                         |
|                   | A |                 |    |                         |
|                   | D |                 |    |                         |
|                   | D |                 |    |                         |
|                   | R |                 |    |                         |
|                   | E |                 |    |                         |
|                   | S |                 |    |                         |
|                   | S |                 |    |                         |
|                   |   |                 |    |                         |
|                   | O |                 |    |                         |
|                   | F |                 |    |                         |
|                   |   |                 |    |                         |
|                   | R |                 |    |                         |
|                   | E |                 |    |                         |
|                   | P |                 |    |                         |
|                   | O |                 |    |                         |
|                   | R |                 |    |                         |
|                   | T |                 |    |                         |
|                   | I |                 |    |                         |
|                   | N |                 |    |                         |
|                   | G |                 |    |                         |
|                   |   |                 |    |                         |
|                   | O |                 |    |                         |
|                   | F |                 |    |                         |
|                   | F |                 |    |                         |
|                   | I |                 |    |                         |
|                   | C |                 |    |                         |
|                   | E |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| **BUREAU OR       |   |                 | ** |                         |
| OFFICE\           |   |                 | AC |                         |
| \                 |   |                 | CO |                         |
| **                |   |                 | UN |                         |
|                   |   |                 | TI |                         |
|                   |   |                 | NG |                         |
|                   |   |                 | PE |                         |
|                   |   |                 | RI |                         |
|                   |   |                 | OD |                         |
|                   |   |                 | E  |                         |
|                   |   |                 | ND |                         |
|                   |   |                 | ED |                         |
|                   |   |                 | ** |                         |
+-------------------+---+-----------------+----+-------------------------+
| #                 |   |                 |    |                         |
| Section I - Class |   |                 |    |                         |
| ification of Disb |   |                 |    |                         |
| ursements and Col |   |                 |    |                         |
| lections by Appro |   |                 |    |                         |
| priation, Fund an |   |                 |    |                         |
| d Receipt Account |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| APPROPRIATION,    |   | RECEIPTS AND    |    | GROSS DISBURSEMENTS\    |
| FUND OR\          |   | COLLECTIONS\    |    | \                       |
| RECEIPT ACCOUNT\  |   | CREDITED TO     |    | \                       |
| \                 |   | APPROPRIATION\  |    | (3)                     |
| (1)               |   | OR FUND         |    |                         |
|                   |   | ACCOUNTS\       |    |                         |
|                   |   | (2)             |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (2)   |   | ESTABLISHING    |    | > 1,000.00              |
| (41)-FY 1234      |   | IMPREST FUND    |    |                         |
|                   |   |                 |    |                         |
|                   |   | CASHIER SPENDS  |    |                         |
|                   |   | MONEY/AN OUTLAY |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (3)   |   | REPLENISHMENT   |    | > 10.00\                |
| FY 1234\          |   | OF FUND         |    | > 10.00CR               |
| (41)-FY 1234      |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (4)   |   | INCREASING OF   |    | > 10.00                 |
| (41)-FY 1234      |   | IMPREST FUND    |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (5)   |   | DECREASING OF   |    | > 500.00\               |
| (41)-FY 1234\     |   | IMPREST FUND    |    | > \                     |
| \                 |   |                 |    | > \                     |
| \                 |   |                 |    | > 200.00CR              |
| Transaction (6)   |   |                 |    |                         |
| (41)-FY 1234      |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (9)   |   | LIQUIDATION OF  |    | > 300.00CR              |
| (41)-FY 1234      |   | IMPREST FUND    |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (7)   |   | LOSS,           |    | > 150.00\               |
| FY 1234\          |   | SHORTAGES, OR   |    | > 150.00CR              |
| (41)-FY 1234      |   | THEFT\          |    |                         |
|                   |   | OF FUNDS        |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (7)   |   | RESTORING OF    |    | > 150.00                |
| (41)-FY 1234      |   | FUND            |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| Transaction (16)  |   | CLEAR BALANCE   |    | > 1,000.00CR\           |
| (41)-PFY 1234\    |   | FROM FMS 2108   |    | > 1,000.00              |
| Transaction (17)  |   |                 |    |                         |
| -CFY 1234         |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| **COLUMNAR        |   |                 |    | > 1,160.00              |
| TOTALS\...\..     |   |                 |    |                         |
| .\...\...\...\... |   |                 |    |                         |
| \...\..........** |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| **NET TOTAL,      |   |                 |    |                         |
| SECTION I (Column |   |                 |    |                         |
| 3 minus column    |   |                 |    |                         |
| 2)\...\.          |   |                 |    |                         |
| ..\...\...\...\.. |   |                 |    |                         |
| .\...\...\...\... |   |                 |    |                         |
| \................ |   |                 |    |                         |
| ...............** |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+
| > \*NOTE: If      |   |                 |    |                         |
| > replenishment   |   |                 |    |                         |
| > or restoration  |   |                 |    |                         |
| > occurs within   |   |                 |    |                         |
| > the same        |   |                 |    |                         |
| > accounting      |   |                 |    |                         |
| > month a (41)    |   |                 |    |                         |
| > entry is not    |   |                 |    |                         |
| > required;       |   |                 |    |                         |
| > however, the    |   |                 |    |                         |
| > outlay or loss  |   |                 |    |                         |
| > would still     |   |                 |    |                         |
| > have to be      |   |                 |    |                         |
| > reported as a   |   |                 |    |                         |
| > debit to the    |   |                 |    |                         |
| > parent account, |   |                 |    |                         |
| > i.e., (-FY      |   |                 |    |                         |
| > 1234).          |   |                 |    |                         |
+-------------------+---+-----------------+----+-------------------------+