[Background]{.underline}

This scenario illustrates the partial cancellation in a single TAFS with
two programs, with delivered and un-delivered orders for a No-Year
appropriation with "definite authority." It includes USSGL accounts
8101, "Partial Authority Cancellation," and 8102, " Offset for Partial
Cancellation" which are effective for Fiscal Year 2007 and available for
early implementation in Fiscal Year 2006.

\"*Legitimately incurred obligations that have not been disbursed (i.e.
paid) at the time a TAFS is canceled cannot be paid from the canceled
obligated or unobligated balances of the canceled TAFS.*

*After a TAFS is canceled, any obligations or adjustments to obligations
that would have been properly chargeable to that TAFS may be disbursed
from an unexpired TAFS that is available for obligation for the same
purpose as the closed TAFS....\" OMB Circular No. A-11, Section 130.11,
dated June 2005. (See cite for specific provisions)*

Per TFM Volume I Bulletin No. 2005-06, "If an agency must liquidate
obligations after an account has been closed, it may use up to 1 percent
of its current appropriation by reporting a 46 subclass on the SF 224,
"Statement of Transactions," or by seeking a reappropriation.
Collections received after an account has been closed are deposited in
miscellaneous receipts account 3200, \"Collection of Receivables from
Canceled Accounts.\""

This scenario uses the June 2006 TFM (TFM release S2-06-02 Part 1).

The following USSGL accounts are used in this scenario:

  --------------------------- ------------------------------------------------------------
  **Account Number**          **Account Name**

                              

  [Budgetary]{.underline}     

  4119                        Other Appropriation Realized

  4201                        Total Actual Resources - Collected

  4350                        Canceled Authority

  4450                        Unapportioned Authority

  4510                        Apportionments

  4610                        Allotments - Realized Resources

  4801                        Undelivered Orders -- Obligations, Unpaid

  4871                        Downward Adjustments of Prior-Year Unpaid Undelivered Orders
                              -- Obligations, Recoveries

  4901                        Delivered Orders -- Obligations, Unpaid

  4902                        Delivered Order -- Obligations Paid

                              

  [Proprietary]{.underline}   

  1010                        Fund Balance With Treasury

  2110                        Accounts Payable

  **2960**                    **Accounts Payable from Canceled Appropriation**

  3100                        Unexpended Appropriation - Cumulative

  3101                        Unexpended Appropriations -- Appropriations Received

  3106                        Unexpended Appropriations - Adjustments

  3107                        Unexpended Appropriations -- Used

  3310                        Cumulative Results of Operations

  5700                        Expended Appropriations

  6100                        Operating Expenses/Program Costs

                              

  [Memorandum]{.underline}    

  **8101**                    **Partial Authority Cancellation**

  **8102**                    **Offset for Partial Authority Cancellation**

                              
  --------------------------- ------------------------------------------------------------

[Definitions:]{.underline}

**Account Title**: Partial Authority Cancellation

**Account Number**: 8101

**Normal Balance**: Credit

**Definition**: The amount of authority canceled and recorded in USSGL
account 4350 "Canceled Authority," that only represents partial
cancellations. This account will be maintained as a tracking mechanism
for the Antideficiency Act. Antideficiency Act provisions continue to
apply to canceled TAFS and also to partially canceled authority in TAFS
that are otherwise still valid, such as partial cancellation of
authority in a no-year TAFS. The balance in USSGL account 4350,
"Canceled Authority" is reclassified into this account in a closing
entry.

**Account Title**: Offset for Partial Authority Cancellation

**Account Number**: 8102

**Normal Balance**: Debit

**Definition**: To offset activity recorded in USSGL account 8101,
"Partial Authority Cancellation," that represents partial cancellations
only. This account will be maintained as a tracking mechanism for the
Antideficiency Act. Antideficiency Act provisions continue to apply to
canceled TAFS and also to partially canceled authority in TAFS that are
otherwise still valid, such as partial cancellation of authority in a
no-year TAFS.

**Account Title**: Accounts Payable From Canceled Appropriations

**Account Number**: 2960

**Normal Balance**: Credit

**Definition**: This account is used to reinstate valid accounts payable
that were canceled.

Year 1

1\. To record a current year appropriation, warrant, apportionment and
allotment (Program A \$7,000, Program B \$1,000).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 7  | 7  | 1  | 1  | A1 |
|                                          | ,0 | ,0 | ,0 | ,0 | 04 |
| 4119 Other Appropriation Realized        | 00 | 00 | 00 | 00 |    |
|                                          |    |    |    |    | A1 |
| 4450 Unapportioned Authority             | 7  | 7  | 1  | 1  | 16 |
|                                          | ,0 | ,0 | ,0 | ,0 |    |
| 4450 Unapportioned Authority             | 00 | 00 | 00 | 00 | A1 |
|                                          |    |    |    |    | 20 |
| 4510 Apportionments                      | 7  | 7  | 1  | 1  |    |
|                                          | ,0 | ,0 | ,0 | ,0 | A1 |
| 4510 Apportionments                      | 00 | 00 | 00 | 00 | 04 |
|                                          |    |    |    |    |    |
| 4610 Allotments -- Realized Resources    | 7  | 7  | 1  | 1  |    |
|                                          | ,0 | ,0 | ,0 | ,0 |    |
| *[Proprietary]{.underline}*              | 00 | 00 | 00 | 00 |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 3101 Unexpended Appropriations --        |    |    |    |    |    |
| Appropriations                           |    |    |    |    |    |
|                                          |    |    |    |    |    |
| Received                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

2\. To record current year undelivered orders unpaid (Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 7  | 7  | 1  | 1  | B3 |
|                                          | ,0 | ,0 | ,0 | ,0 | 06 |
| 4610 Allotments -- Realized Resources    | 00 | 00 | 00 | 00 |    |
|                                          |    |    |    |    |    |
| 4801 Undelivered Orders -- Obligations,  |    |    |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| No entry                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

3\. To record the delivery of goods and services and record a payable
(Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 5  | 5  | N  | N  | B4 |
|                                          | ,0 | ,0 | /A | /A | 02 |
| 4801 Undelivered Orders -- Obligations,  | 00 | 00 |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          | 5  | 5  |    |    |    |
| 4901 Delivered Orders -- Obligations     | ,0 | ,0 |    |    |    |
| Unpaid                                   | 00 | 00 |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              | 5  | 5  |    |    |    |
|                                          | ,0 | ,0 |    |    |    |
| 6100 Operating Expenses/Program Costs    | 00 | 00 |    |    |    |
|                                          |    |    |    |    |    |
| 2110 Accounts Payable                    |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 3107 Unexpended Appropriations -- Used   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 5700 Expended Appropriations             |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

4\. To record the partial payment of the account payable on a confirmed
disbursement schedule (Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 4  | 4  | N  | N  | B1 |
|                                          | ,9 | ,9 | /A | /A | 10 |
| 4901 Delivered Orders -- Obligations     | 20 | 20 |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          | 4  | 4  |    |    |    |
| 4902 Delivered Orders -- Obligations     | ,9 | ,9 |    |    |    |
| Paid                                     | 20 | 20 |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 2110 Accounts Payable                    |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

Pre-Closing Trial Balance -- Year 1

  --------------------------------- --------------------- --------------------- ----------------- ----------------- --------------------- ---------------------
                                    **Program A**                               **Program B**                       **Total**             

  **USSGL**                         **Debit**             **Credit**            **Debit**         **Credit**        **Debit**             **Credit**

                                                                                                                                          

  **[Budgetary]{.underline}**                                                                                                             

  4119 Other Appropriation Realized 7,000                                       1,000                               8,000                 

  4450 Unapportioned Authority                            0                                       0                                       0

  4510 Apportionments                                     0                                       0                                       0

  4610 Allotments -- Realized                             0                                       0                                       0
  Resources                                                                                                                               

  4801 Undelivered Orders --                              2,000                                   1,000                                   3,000
  Obligations, Unpaid                                                                                                                     

  4901 Delivered Orders --                                80                                                                              80
  Obligations, Unpaid                                                                                                                     

  4902 Delivered Orders --          [0]{.underline}       [4,920]{.underline}   [0]{.underline}   [0]{.underline}   [0]{.underline}       [4,920]{.underline}
  Obligations, Paid                                                                                                                       

  Total                             7,000                 7,000                 1,000             1,000             8,000                 8,000

  **[Proprietary]{.underline}**                                                                                                           

  1010 Fund Balance With Treasury   2,080                                       1,000                               3,080                 

  2110 Accounts Payable                                   80                                                                              80

  3101 Unexpended Appropriation --                        7,000                                   1,000                                   8,000
  Appropriations Received                                                                                                                 

  3107 Unexpended Appropriation --  5,000                                                                           5,000                 
  Used                                                                                                                                    

  5700 Expended Appropriations                            5,000                                                                           5,000

  6100 Operating Expenses/Program   [5,000]{.underline}   [0]{.underline}       [0]{.underline}   [0]{.underline}   [5,000]{.underline}   [0]{.underline}
  Costs                                                                                                                                   

  Total                             12,080                12,080                1,000             1,000             13,080                13,080
  --------------------------------- --------------------- --------------------- ----------------- ----------------- --------------------- ---------------------

**Closing Entries -- Year 1**

C1. To record the consolidation of actual net-funded resources and
reductions for withdrawn funds.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4201 Total Actual Resources --          | 7  | 7  | 1  | 1,  | F3 |
| Collected                               | ,0 | ,0 | ,0 | 000 | 02 |
|                                         | 00 | 00 | 00 |     |    |
| 4119 Other Appropriation Realized       |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C2. To close paid delivered orders.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4902 Delivered Orders -- Obligations,   | 4  | 4  | N  | N/A | F3 |
| Paid                                    | ,9 | ,9 | /A |     | 14 |
|                                         | 20 | 20 |    |     |    |
| 4201 Total Actual Resources - Collected |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C3. To close revenue, and expense to cumulative results of operations.

+----------------------------------------+----+----+----+-----+------+
|                                        | P  |    | P  |     |      |
|                                        | ro |    | ro |     |      |
|                                        | gr |    | gr |     |      |
|                                        | am |    | am |     |      |
|                                        | A  |    | B  |     |      |
+----------------------------------------+----+----+----+-----+------+
| USSGL                                  | D  | Cr | D  | Cre | TC   |
|                                        | eb | ed | eb | dit |      |
|                                        | it | it | it |     |      |
+----------------------------------------+----+----+----+-----+------+
| 3310 Cumulative Results of Operations  | 5  | 5  | N  | N/A | F336 |
|                                        | ,0 | ,0 | /A |     |      |
| 6100 Operating Expenses/Program Costs  | 00 | 00 |    |     | to   |
|                                        |    |    |    |     | be   |
| 5700 Expended Appropriations           | 5  | 5  |    |     | modi |
|                                        | ,0 | ,0 |    |     | fied |
| 3310 Cumulative Results of Operations  | 00 | 00 |    |     |      |
+----------------------------------------+----+----+----+-----+------+

[]{.mark}

C4. To record closing of fiscal-year activity to unexpended
appropriations.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 3100 Unexpended Appropriations --       | 5  | 5  | 1  | 1,  | F3 |
| Cumulative                              | ,0 | ,0 | ,0 | 000 | 42 |
|                                         | 00 | 00 | 00 |     |    |
| 3107 Unexpended Appropriations -- Used  |    |    |    |     |    |
|                                         | 7  | 7  |    |     |    |
| 3101 Unexpended Appropriations --       | ,0 | ,0 |    |     |    |
| Appropriations Received                 | 00 | 00 |    |     |    |
|                                         |    |    |    |     |    |
| 3100 Unexpended Appropriations --       |    |    |    |     |    |
| Cumulative                              |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

Post-Closing Trial Balance -- Year 1

  --------------------------------- ----------------- --------------------- ----------------- --------------------- ----------------- ---------------------
                                    **Program A**                           **Program B**                           **Total**         

  **USSGL**                         **Debit**         **Credit**            **Debit**         **Credit**            **Debit**         **Credit**

                                                                                                                                      

  **[Budgetary]{.underline}**                                                                                                         

  4201 Total Actual Resources -     2,080                                   1,000                                   3,080             
  Collected                                                                                                                           

  4801 Undelivered Orders --                          2,000                                   1,000                                   3,000
  Obligations, Unpaid                                                                                                                 

  4901 Delivered Orders --          [0]{.underline}   [80]{.underline}      [0]{.underline}   [0]{.underline}       [0]{.underline}   [80]{.underline}
  Obligations, Unpaid                                                                                                                 

  **Total**                         2,080             2,080                 1,000             1,000                 3,080             3,080

  **[Proprietary]{.underline}**                                                                                                       

  1010 Fund Balance With Treasury   2,080                                   1,000                                   3,080             

  2110 Accounts Payable                               80                                                                              80

  3100 Unexpended Appropriations -  [0]{.underline}   [2,000]{.underline}   [0]{.underline}   [1,000]{.underline}   [0]{.underline}   [3,000]{.underline}
  Cumulative                                                                                                                          

  Total                             2,080             2,080                 1,000             1,000                 3,080             3,080
  --------------------------------- ----------------- --------------------- ----------------- --------------------- ----------------- ---------------------

**SF133 Report on Budget Execution and Budgetary Resources -- Year 1**

  ------------- --------------- --------------------------------------------------- -----------
  **BUDGETARY                                                                       
  RESOURCES**                                                                       

  3\. Budget                                                                        
  authority:                                                                        

                A.                                                                  
                Appropriation                                                       

                                1\. Actual (4119E)                                  8,000

  7\. Total                                                                         8,000
  budgetary                                                                         
  resources                                                                         

  **status of                                                                       
  budgetary                                                                         
  resources**                                                                       

  8\.                                                                               
  Obligations                                                                       
  incurred:                                                                         

                A. Direct:                                                          

                                2\. Category B\[program A\] (4801E-B, 4901E-B,      7,000
                                4902E)                                              

                                Category B \[program B\] (4801E-B, 4901E-B, 4902E)  1,000

  11\. Total                                                                        8,000
  status of                                                                         
  budgetary                                                                         
  resources                                                                         

  **change in                                                                       
  obligated                                                                         
  balances**                                                                        

  13\.                                                                              8,000
  Obligations                                                                       
  incurred (+)                                                                      
  (4801E-B,                                                                         
  4901E-B,                                                                          
  4902E)                                                                            

  14\. Gross                                                                        (4,920)
  outlays (-)                                                                       
  (4902E)                                                                           

  18\.                                                                              
  Obligated                                                                         
  balance, net,                                                                     
  end of                                                                            
  period:                                                                           

                A. Unpaid                                                           3,080
                obligations (+)                                                     
                (4801E, 4901E)                                                      

  **Net                                                                             
  outlays**                                                                         

  19\. Net                                                                          
  outlays:                                                                          

                A. Gross                                                            4,920
                outlays (+)                                                         
                (4902E)                                                             

  **SBR Only:**                                                                     

                D. Net outlays                                                      4,920

                                                                                    
  ------------- --------------- --------------------------------------------------- -----------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds - Year 1**

  --------------------------------------------------------------- -------
  Column 2. Preclosing Unexpended Balance - Treasury Supplied     3,080

  Column 5. Postclosing Unexpended Balance (1010E)                3,080

  Column 9. Undelivered Orders and Contracts (4801E)              3,000

  Column 10. Accounts Payable and Other Liabilities (4901E)       80

                                                                  
  --------------------------------------------------------------- -------

**Budget Program and Financing (P&F) Schedule -- Year 1**

  ------------------------------------------------------------ ----------
  **obligations by program activity**                          

  1000 Total new obligation s (+) (4801E-B, 4901E-B, 4902E)    8,000

                                                               

  **budgetary resources available for obligation**             

  2200 New budget authority (gross) (+) (sum 4000...6962) or   8,000
  (7,000))                                                     

  2395 Total new obligations (-) (line 1000 opposite sign)     (8,000)

                                                               

  **new budget authority (gross), detail**                     

  4000 Appropriation (+) (4119E)                               8,000

                                                               

  **change in obligated balances**                             

  7310 Total new obligations (+) (line 1000)                   8,000

  7320 Total outlays (gross) (-) (4902E)                       (4,920)

  7440 Obligated balance, end of year (+) (4801E, 4901E)       2,080

                                                               

  **outlays (gross), detail**                                  

  8690 Outlays from new discretionary authority (+) (4902E)    4,920

                                                               

  **net budget authority and outlays**                         

  8900 Budget authority (net) (+) (sum 2200 -- (8800..8845),   8,000
  8895, 8896)                                                  

  9000 Outlays (net) (+) (sum (8690..8698) -- (8840..8845))    4,920

                                                               
  ------------------------------------------------------------ ----------

**OMB Form & Content Statements -- Year 1**

**Balance Sheet -- Year 1**

  ------------- -------------------- --------------------------------------------------- -----------
  Assets                                                                                 

                Intragovernmental:                                                       

                                     1\. Fund balance with Treasury (1010E)              3,080

                6\. Total                                                                3,080
                intragovernmental                                                        

                                                                                         

  15\. Total                                                                             3,080
  assets                                                                                 

                                                                                         

  Liabilities                                                                            

                21\. Accounts                                                            80
                payable (2110E)                                                          

                                                                                         

  Net position:                                                                          

                31\. Unexpended                                                          3,000
                appropriations --                                                        
                other funds (3101E,                                                      
                3107E, 5700E, 6100E)                                                     

                34\. Total net                                                           3,000
                position                                                                 

  35\. Total                                                                             3,080
  liabilities                                                                            
  and net                                                                                
  position                                                                               

                                                                                         
  ------------- -------------------- --------------------------------------------------- -----------

**Net Cost -- Year 1**

  ------------ ----------- --------------------------------------------------- -----------
  Program                                                                      
  Costs:                                                                       

               Program A:                                                      

               []{.mark}   1\. Gross costs (6100E)                             5,000

               []{.mark}   3\. Net Program Costs                               5,000

               []{.mark}   []{.mark}                                           []{.mark}

  6\. Net Cost                                                                 5,000
  of                                                                           
  Operations                                                                   

                                                                               
  ------------ ----------- --------------------------------------------------- -----------

**Changes** in Net Position -- Year 1

  ----------------- ----------------------------------- --------------- ---------------
                                                        Earmarked Funds All Other Funds

  Cumulative                                                            
  Results of                                                            
  Operations:                                                           

  Budgetary                                                             
  Financing                                                             
  Sources:                                                              

                    5\. Appropriations Used (5700E)                     5,000

  14\. Total                                                            5,000
  Financing Sources                                                     

  15\. Net Cost of                                                      5,000
  Operations                                                            

  16\. Net Change                                                       0
  (14-15)                                                               

  17\. Cumulative                                                       0
  Results of                                                            
  Operations                                                            

                                                                        

  Unexpended                                                            
  Appropriations:                                                       

  Budgetary                                                             
  Financing                                                             
  Sources:                                                              

                    21\. Appropriations Received                        8,000
                    (3101E)                                             

                    24\. Appropriations Used (3107E)                    (5,000)

                    25\. Total Budgetary Financing                      3,000
                    Sources (21..24)                                    

  26\. Total                                                            3,000
  Unexpended                                                            
  Appropriations                                                        

                                                                        

  27\. Net Position                                                     3,000
  (17+26)                                                               

                                                                        
  ----------------- ----------------------------------- --------------- ---------------

**Statement of Financing -- Year 1**

  -------------- ------------- ----------------------------------------------------- ---------
  *Resources                                                                         
  Used to                                                                            
  Finance                                                                            
  Activities:*                                                                       

  Budgetary                                                                          
  Resources                                                                          
  Obligated                                                                          

                 1\.                                                                 8,000
                 Obligations                                                         
                 incurred                                                            
                 (4801E-B,                                                           
                 4901E-B,                                                            
                 4902E)                                                              

                 5\. Net                                                             8,000
                 obligations                                                         

                                                                                     

  *11. Total                                                                         8,000
  resources used                                                                     
  to finance                                                                         
  activities*                                                                        

                                                                                     

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

  12\. Change in                                                                     3,000
  budgetary                                                                          
  resources                                                                          
  obligated for                                                                      
  goods,                                                                             
  services and                                                                       
  benefits                                                                           
  ordered by not                                                                     
  yet provided                                                                       
  (+/-)                                                                              
  (4801E-B)                                                                          

                                                                                     

  *17. Total                                                                         3,000
  resources used                                                                     
  to finance                                                                         
  items not part                                                                     
  of the net                                                                         
  cost of                                                                            
  operations                                                                         
  (12..16)*                                                                          

                                                                                     

  *18. Total                                                                         5,000
  resources used                                                                     
  to finance the                                                                     
  net cost of                                                                        
  operations                                                                         
  (11-17)*                                                                           

                                                                                     

                 *30. Net Cost                                                       5,000
                 of Operations                                                       
                 (18+29)*                                                            
  -------------- ------------- ----------------------------------------------------- ---------

**Year 2**

1\. To record a current year appropriation, warrant, apportionment and
allotment (Program A \$1,000 Program B 6,000).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 1  | 1  | 6  | 6  | A1 |
|                                          | ,0 | ,0 | ,0 | ,0 | 04 |
| 4119 Other Appropriation Realized        | 00 | 00 | 00 | 00 |    |
|                                          |    |    |    |    | A1 |
| 4450 Unapportioned Authority             | 1  | 1  | 6  | 6  | 16 |
|                                          | ,0 | ,0 | ,0 | ,0 |    |
| 4450 Unapportioned Authority             | 00 | 00 | 00 | 00 | A1 |
|                                          |    |    |    |    | 20 |
| 4510 Apportionments                      | 1  | 1  | 6  | 6  |    |
|                                          | ,0 | ,0 | ,0 | ,0 | A1 |
| 4510 Apportionments                      | 00 | 00 | 00 | 00 | 04 |
|                                          |    |    |    |    |    |
| 4610 Allotments -- Realized Resources    | 1  | 1  | 6  | 6  |    |
|                                          | ,0 | ,0 | ,0 | ,0 |    |
| *[Proprietary]{.underline}*              | 00 | 00 | 00 | 00 |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 3101 Unexpended Appropriations --        |    |    |    |    |    |
| Appropriations                           |    |    |    |    |    |
|                                          |    |    |    |    |    |
| Received                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

2\. To record current year undelivered orders unpaid (Program B).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | N  | N  | 6  | 6  | B3 |
|                                          | /A | /A | ,0 | ,0 | 06 |
| 4610 Allotments -- Realized Resources    |    |    | 00 | 00 |    |
|                                          |    |    |    |    |    |
| 4801 Undelivered Orders -- Obligations,  |    |    |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| No entry                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

Part of the budgetary resources (Program A) is canceled and the funds
are withdrawn. The following entries illustrate the necessary
transactions.

3\. To record cancellation of a valid obligation and account payable and
to withdraw fund balance. Depending on the obligating document, the
Federal government may still be obligated to pay this account upon
receipt of a valid bill. The scenario assumes there is a liability.
(Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 80 | 80 | N  | N  | F1 |
|                                          |    |    | /A | /A | 28 |
| 4971 Downward Adjustments of Prior-Year  | 80 | 80 |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          | 80 | 80 |    |    |    |
| Delivered Orders -- Obligations,         |    |    |    |    |    |
| Recoveries                               |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 4450 Unapportioned Authority             |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 2110 Accounts Payable                    |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 6100 Operating Expenses/Program Costs    |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 5700 Expended Appropriations             |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 3107 Unexpended Appropriations - Used    |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

4\. To record a downward adjustment to unpaid prior-year unexpended
obligations (Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 2  | 2  | N  | N  | D1 |
|                                          | ,0 | ,0 | /A | /A | 20 |
| 4871 Downward Adjustments of Prior-Year  | 00 | 00 |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| Undelivered Orders -- Obligations,       |    |    |    |    |    |
| Recoveries                               |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 4450 Unapportioned Authority             |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| None                                     |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

5\. To record the cancellation of budgetary resources and to withdraw
funds (Program A). If the partial cancellation is in a no-year
appropriation with the Definite Flag attribute, the agency would process
a warrant. USSGL 4350 will not crosswalk to line 4 on the 2108 for a
no-year appropriation with the Definite Flag attribute.

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 2  | 3  | N  | N  | F1 |
|                                          | ,0 | ,0 | /A | /A | 22 |
| 4450 Unapportioned Authority             | 80 | 80 |    |    |    |
|                                          |    |    |    |    |    |
| 4610 Allotments -- Realized Resources    | 1  | 3  |    |    |    |
|                                          | ,0 | ,0 |    |    |    |
| 4350 Canceled Authority                  | 00 | 80 |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              | 3  |    |    |    |    |
|                                          | ,0 |    |    |    |    |
| 3106 Unexpended Appropriations -         | 80 |    |    |    |    |
| Adjustments                              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

6\. To reinstate "canceled payable" in canceled program. OMB Circular
No. A-11 (2005) requires agencies to maintain proper general ledger
control for obligations to prevent both overpayment and over-obligation
related to canceled appropriations. Note that "Antideficiency Act
provisions continue to apply to canceled TAFSs".

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 80 | 80 | N  | N  | F1 |
|                                          |    |    | /A | /A | 30 |
| None                                     |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 6800 Future Funded Expenses              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| **2960 Accounts Payable from Canceled    |    |    |    |    |    |
| Appropriation**                          |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

Adjusted Pre-Closing Trial Balance -- Year 2

  --------------------------------- ------------------ ----------------- ----------------- ----------------- ------------------ -----------------
                                    **Program A**                        **Program B**                       **Total**          

  **USSGL**                         **Debit**          **Credit**        **Debit**         **Credit**        **Debit**          **Credit**

                                                                                                                                

  **[Budgetary]{.underline}**                                                                                                   

  4119 Other Appropriation Realized 1,000                                6,000                               7,000              

  4201 Total Actual Resources       2,080                                1,000                               3,080              
  Collected                                                                                                                     

  4350 Canceled Authority                              3,080                                                                    3,080

  4450 Unapportioned Authority                         0                                   0                                    0

  4510 Apportionments                                  0                                   0                                    0

  4610 Allotments -- Realized       0                                                      0                                    0
  Resources                                                                                                                     

  4801 Undelivered Orders --                           2,000                               7,000                                9,000
  Obligations, Unpaid                                                                                                           

  4871 Downward Adjustments of      2,000                                                                    2,000              
  Prior-Year Unpaid Undelivered                                                                                                 
  Orders -- Obligations, Recoveries                                                                                             

  4901 Delivered Orders --                             80                                                                       80
  Obligations, Unpaid                                                                                                           

  4971 Downward Adjustments of      [80]{.underline}   [0]{.underline}   [0]{.underline}   [0]{.underline}   [80]{.underline}   [0]{.underline}
  Prior-Year Unpaid Delivered                                                                                                   
  Orders -- Obligations, Recoveries                                                                                             

  Total                             5,160              5,160             7,000             7,000             12,160             12,160

  **[Proprietary]{.underline}**                                                                                                 

  1010 Fund Balance With Treasury   0                                    7,000                               7,000              

  2110 Accounts Payable                                0                                                                        

  **2960 Accounts Payable from                         80                                  0                                    80
  Canceled Appropriation**                                                                                                      

  3100 Unexpended Appropriations -                     2,000                               1,000                                3,000
  Cumulative                                                                                                                    

  3101 Unexpended Appropriations --                    1,000                               6,000                                7,000
  Appropriations Received                                                                                                       

  3106 Unexpended Appropriation --  3,080                                                                    3,080              
  Adjustments                                                                                                                   

  3107 Unexpended Appropriation -                      80                                                                       80
  Used                                                                                                                          

  5700 Expended Appropriations      80                                                                       80                 

  6100 Operating Expenses/Program                      80                                                                       80
  Costs                                                                                                                         

  6800 Future Funded Expenses       [80]{.underline}   [0]{.underline}   [0]{.underline}   [0]{.underline}   [80]{.underline}   [0]{.underline}

  Total                             3,240              3,240             7,000             7,000             10,240             10,240
  --------------------------------- ------------------ ----------------- ----------------- ----------------- ------------------ -----------------

**Closing Entries -- Year 2**

C1. To record the consolidation of actual net-funded resources and
reductions for withdrawn funds.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4201 Total Actual Resources --          | 1  | 1  | 6  | 6,  | F3 |
| Collected                               | ,0 | ,0 | ,0 | 000 | 02 |
|                                         | 00 | 00 | 00 |     |    |
| 4119 Other Appropriation Realized       |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C2. To record the closing of related adjustments and transfers to
undelivered orders, obligations and unpaid.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4801 Undelivered Orders -- Obligations, | 2  | 2  | N  | N/A | F3 |
| Unpaid                                  | ,0 | ,0 | /A |     | 32 |
|                                         | 00 | 00 |    |     |    |
| 4871 Downward Adjustments of Prior-Year |    |    |    |     |    |
| Unpaid                                  |    |    |    |     |    |
|                                         |    |    |    |     |    |
| Undelivered Orders -- Obligations,      |    |    |    |     |    |
| Recoveries                              |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C3. To record the closing of related adjustments and transfers to
undelivered orders, obligations and unpaid.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4901 Delivered Orders -- Obligations,   | 80 | 80 | N  | N/A | F3 |
| Unpaid                                  |    |    | /A |     | 25 |
|                                         |    |    |    |     |    |
| 4971 Downward Adjustments of Prior-Year |    |    |    |     |    |
| Unpaid                                  |    |    |    |     |    |
|                                         |    |    |    |     |    |
| Delivered Orders -- Obligations,        |    |    |    |     |    |
| Recoveries                              |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C4. To close revenue, and expense to cumulative results of operations.

+----------------------------------------+----+----+----+-----+------+
|                                        | P  |    | P  |     |      |
|                                        | ro |    | ro |     |      |
|                                        | gr |    | gr |     |      |
|                                        | am |    | am |     |      |
|                                        | A  |    | B  |     |      |
+----------------------------------------+----+----+----+-----+------+
| USSGL                                  | D  | Cr | D  | Cre | TC   |
|                                        | eb | ed | eb | dit |      |
|                                        | it | it | it |     |      |
+----------------------------------------+----+----+----+-----+------+
| 3310 Cumulative Results of Operations  | 80 | 80 | N  | N/A | F336 |
|                                        |    |    | /A |     |      |
| 5700 Expended Appropriations           | 80 | 80 |    |     | to   |
|                                        |    |    |    |     | be   |
| 3310 Cumulative Results of Operations  | 80 | 80 |    |     | modi |
|                                        |    |    |    |     | fied |
| 6800 Future Funded Expenses            |    |    |    |     |      |
|                                        |    |    |    |     |      |
| 6100 Operating Expenses/Program Costs  |    |    |    |     |      |
|                                        |    |    |    |     |      |
| 3310 Cumulative Results of Operations  |    |    |    |     |      |
+----------------------------------------+----+----+----+-----+------+

C5. To record closing of fiscal-year activity to unexpended
appropriations.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre |    |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 3100 Unexpended Appropriations --       | 3  | 3  | 6  | 6,  | F3 |
| Cumulative                              | ,0 | ,0 | ,0 | 000 | 42 |
|                                         | 80 | 80 | 00 |     |    |
| 3106 Unexpended Appropriations --       |    |    |    |     |    |
| Adjustments                             | 1  | 1  |    |     |    |
|                                         | ,0 | ,0 |    |     |    |
| 3101 Unexpended Appropriations --       | 00 | 00 |    |     |    |
| Appropriations Received                 |    |    |    |     |    |
|                                         | 80 | 80 |    |     |    |
| 3100 Unexpended Appropriations --       |    |    |    |     |    |
| Cumulative                              |    |    |    |     |    |
|                                         |    |    |    |     |    |
| 3107 Unexpended Appropriations -- Used  |    |    |    |     |    |
|                                         |    |    |    |     |    |
| 3100 Unexpended Appropriations -        |    |    |    |     |    |
| Cumulative                              |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

[]{.mark}

C6. To reclassify Canceled Authority, for [partial cancellations
only,]{.underline} to memorandum accounts. Note, if USSGL account 4350
is not reclassified to a memorandum account (for partial cancellations
in a no-year TAFS) it would incorrectly crosswalk to the SF133/SBR (line
6A/6) in the following year.

+----------------------------------------+----+-----+----+-----+-----+
|                                        | *  |     | *  |     |     |
|                                        | *P |     | *P |     |     |
|                                        | ro |     | ro |     |     |
|                                        | gr |     | gr |     |     |
|                                        | am |     | am |     |     |
|                                        | A  |     | B  |     |     |
|                                        | ** |     | ** |     |     |
+----------------------------------------+----+-----+----+-----+-----+
| **USSGL**                              | *  | *   | *  | *   | **T |
|                                        | *D | *Cr | *D | *Cr | C** |
|                                        | eb | edi | eb | edi |     |
|                                        | it | t** | it | t** |     |
|                                        | ** |     | ** |     |     |
+----------------------------------------+----+-----+----+-----+-----+
| **4350 Canceled Authority**            | 3  | 3,  | N  | N/A | F   |
|                                        | ,0 | 080 | /A |     | 390 |
| 4201 Total Actual Resources -          | 80 |     |    |     |     |
| Collected                              |    | 3,  |    |     | F   |
|                                        | 3  | 080 |    |     | 301 |
| **8102 Offset for Partial Authority    | ,0 |     |    |     |     |
| Cancellation**                         | 80 |     |    |     |     |
|                                        |    |     |    |     |     |
| **8101 Partial Authority               |    |     |    |     |     |
| Cancellation**                         |    |     |    |     |     |
+----------------------------------------+----+-----+----+-----+-----+

Post-Closing Trial Balance -- Year 2

  --------------------------------- --------------------- ----------------- ----------------- --------------------- ------------------ ---------------------
                                    **Program A**                           **Program B**                           **Total**          

  **USSGL**                         **Debit**             **Credit**        **Debit**         **Credit**            **Debit**          **Credit**

                                                                                                                                       

  **[Budgetary]{.underline}**                                                                                                          

  4201 Total Actual Resources -                                             7,000                                   7,000              
  Collected                                                                                                                            

  4801 Undelivered Orders --        [0]{.underline}       [0]{.underline}   [0]{.underline}   [7,000]{.underline}   [0]{.underline}    [7,000]{.underline}
  Obligations, Unpaid                                                                                                                  

  Total                             0                     0                 7,000             7,000                 7,000              7,000

  **[Proprietary]{.underline}**                                                                                                        

  1010 Fund Balance With Treasury                                           7,000                                   7,000              

  **2960 Accounts Payable from                            80                                  0                                        80
  Canceled Appropriation**                                                                                                             

  3100 Unexpended Appropriations -                                                            7,000                                    7,000
  Cumulative                                                                                                                           

  3310 Cumulative Results of        [80]{.underline}      [0]{.underline}   [0]{.underline}   [0]{.underline}       [80]{.underline}   [0]{.underline}
  Operations                                                                                                                           

  Total                             80                    80                7,000             7,000                 7,080              7,080

  **[Memorandum]{.underline}**                                                                                                         

  **8101 Partial Authority                                3,080                                                     3,080              
  Cancellation**                                                                                                                       

  **8102 Offset for Partial         [3,080]{.underline}   [0]{.underline}   [0]{.underline}   [0]{.underline}       [0]{.underline}    [3,080]{.underline}
  Authority Cancellation**                                                                                                             

  Total                             3,080                 3,080             0                 0                     3,080              3,080
  --------------------------------- --------------------- ----------------- ----------------- --------------------- ------------------ ---------------------

**SF133 Report on Budget Execution and Budgetary Resources -- Year 2**

  -------------- --------------- --------------------------------------------------- -----------
  **BUDGETARY                                                                        
  RESOURCES**                                                                        

  1\.                                                                                
  Unobligated                                                                        
  balance:                                                                           

                 A. Brought                                                          0
                 forward,                                                            
                 October1                                                            
                 (4201B, 4801B,                                                      
                 4901B)                                                              

  2\. Recoveries                                                                     
  of prior year                                                                      
  unpaid                                                                             
  obligations:                                                                       

                 A. Actual                                                           2,080
                 (4871E, 4971E)                                                      

  3\. Budget                                                                         
  authority:                                                                         

                 A.                                                                  
                 Appropriation                                                       

                                 1\. Actual (4119E)                                  7,000

  6\.                                                                                
  Permanently                                                                        
  not available:                                                                     

                 A.                                                                  (3,080)
                 Cancellations                                                       
                 of expired and                                                      
                 no-year                                                             
                 accounts (-)                                                        
                 (4350E)                                                             

  7\. Total                                                                          6,000
  budgetary                                                                          
  resources                                                                          

  **status of                                                                        
  budgetary                                                                          
  resources**                                                                        

  8\.                                                                                
  Obligations                                                                        
  incurred:                                                                          

                 A. Direct:                                                          

                                 2\. Category B \[program B\] (4801E-B)              6,000

  11\. Total                                                                         6,000
  status of                                                                          
  budgetary                                                                          
  resources                                                                          

  **change in                                                                        
  obligated                                                                          
  balances**                                                                         

  12\. Obligated                                                                     
  balance, net:                                                                      

                 A. Unpaid                                                           3,080
                 obligations,                                                        
                 brought                                                             
                 forward,                                                            
                 October 1 (+)                                                       
                 (4801B, 4901B)                                                      

  13\.                                                                               6,000
  Obligations                                                                        
  incurred (+)                                                                       
  (4801E-B)                                                                          

  16\.                                                                               (2,080)
  Recoveries of                                                                      
  prior year                                                                         
  unpaid                                                                             
  obligations,                                                                       
  actual (-)                                                                         
  (4871E, 4971E)                                                                     

  18\. Obligated                                                                     
  balance, net,                                                                      
  end of period:                                                                     

                 A. Unpaid                                                           7,000
                 obligations (+)                                                     
                 (4801E, 4871E,                                                      
                 4901E, 4971E)                                                       

                                                                                     
  -------------- --------------- --------------------------------------------------- -----------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds - Year 2**

  ----------------------------------------------------------- -------------
  Column 2. Preclosing Unexpended Balance -- Treasury         7,000\*
  Supplied                                                    

  ~~Column 4. Unobligated and Obligated Balance               ~~(3,080)~~
  Withdrawn/Canceled~~                                        

  Column 5. Postclosing Unexpended Balance                    7,000

  Column 9. Undelivered Orders and Contracts                  7,000

  Column 10. Accounts Payable and Other Liabilities           0

                                                              
  ----------------------------------------------------------- -------------

[For 4th Qtr. FACTS II reporting, notify BRD/FACTS II Team if an X-yr is
partially cancelled. (Will result in 4350 excluded from 2108)]{.mark}

\*This amount has been reduced by the amount of the canceled unobligated
balances that were processed via Treasury warrant.

**Budget Program and Financing (P&F) Schedule -- Year 2**

  ------------------------------------------------------------ ----------
  **obligations by program activity**                          

  1000 Total new obligation s (+) (4801E-B)                    6,000

                                                               

  **budgetary resources available for obligation**             

  2140 Unobligated balance carried forward, start of year      0

  2200 New budget authority (gross) (+) (sum 4000...6962 and   7,000
  7000)                                                        

  2210 Resources available from recoveries of prior year       2,080
  obligations (+)                                              

  2395 Total new obligations (-) (line 1000 opposite sign)     (6,000)

  2398 Unobligated balance expiring or withdrawn (-)           (3,080)

  2440 Unobligated balance carried forward, end of year        0

                                                               

  **new budget authority (gross), detail**                     

  4000 Appropriation (+)                                       7,000

                                                               

  **change in obligated balances**                             

  7240 Obligated balance, start of year (+) (4801B, 4901B)     3,080

  7310 Total new obligations (+) (line 1000)                   6,000

  7345 Recoveries of prior year obligations (-)(line 2210      (2,080)
  opposite sign)                                               

  7440 Obligated balance, end of year (+) (4801E, 4871E,       7,000
  4901E, 4971E)                                                

                                                               

  **net budget authority and outlays**                         

  8900 Budget authority (net) (+) (sum 2200 -- (8800..8845),   7,000
  8895, 8896)                                                  

  9000 Outlays (net) (+) (sum (8690..8698) -- (8840..8845))    0

                                                               
  ------------------------------------------------------------ ----------

**OMB Form & Content Statements -- Year 2**

**Balance Sheet -- Year 2**

  ------------- -------------------- --------------------------------------------------- -----------
  Assets                                                                                 

                Intragovernmental:                                                       

                                     1\. Fund balance with Treasury (1010E)              7,000

                6\. Total                                                                7,000
                Intragovernmental                                                        

                                                                                         

  15\. Total                                                                             7,000
  assets                                                                                 

                                                                                         

  Liabilities                                                                            

                21\. Accounts                                                            80
                payable (**2960E**)                                                      

                                                                                         

  Net position:                                                                          

                31\. Unexpended                                                          7,000
                appropriations --                                                        
                other funds (3100B,                                                      
                3101E, 3106E, 3107E)                                                     

                33\. Cumulative                                                          \(80\)
                results of                                                               
                operations -- other                                                      
                funds (5700E, 5100E,                                                     
                6800E)                                                                   

                34\. Total net                                                           6,920
                position                                                                 

  35\. Total                                                                             7,000
  liabilities                                                                            
  and net                                                                                
  position                                                                               

                                                                                         
  ------------- -------------------- --------------------------------------------------- -----------

**Net Cost -- Year 2**

  ------------ --------- --------------------------------------------------- -----------
  Program                                                                    
  Costs:                                                                     

               Program                                                       
               A:                                                            

                         1\. Gross Costs                                     0

                         3\. Net Program Cost                                0

                                                                             

  6\. Net Cost                                                               0
  of                                                                         
  Operations                                                                 

                                                                             
  ------------ --------- --------------------------------------------------- -----------

**Changes in Net Position -- Year 2**

  ----------------- ----------------------------------- --------------- ---------------
                                                        Earmarked Funds All Other Funds

  Cumulative                                                            
  Results of                                                            
  Operations:                                                           

  Budgetary                                                             
  Financing                                                             
  Sources:                                                              

                    5\. Appropriations Used (5700E)                     \(80\)

  14\. Total                                                            \(80\)
  Financing Sources                                                     

  15\. Net Cost of                                                      0
  Operations                                                            

  16\. Net Change                                                       \(80\)
  (14-15)                                                               

  17\. Cumulative                                                       \(80\)
  Results of                                                            
  Operations                                                            

                                                                        

  Unexpended                                                            
  Appropriations:                                                       

  18\. Beginning                                                        3,000
  Balance (3100B)                                                       

  20\. Beginning                                                        3,000
  Balance, as                                                           
  adjusted                                                              

                                                                        

  Budgetary                                                             
  Financing                                                             
  Sources:                                                              

                    21\. Appropriations Received                        7,000
                    (3101E)                                             

                    23\. Other Adjustments (3106)                       (3,080)

                    24\. Appropriations Used (3107E)                    80

                    25\. Total Budgetary Financing                      4,000
                    Sources (21..24)                                    

  26\. Total                                                            7,000
  Unexpended                                                            
  Appropriations                                                        
  (20+25)                                                               

                                                                        

  27\. Net Position                                                     6,920
  (17+26)                                                               

                                                                        
  ----------------- ----------------------------------- --------------- ---------------

**Statement of Financing -- Year 2**

  -------------- ------------- --------------------------------------------------- -----------
  *Resources                                                                       
  Used to                                                                          
  Finance                                                                          
  Activities:*                                                                     

  Budgetary                                                                        
  Resources                                                                        
  Obligated                                                                        

                 1\.                                                               6,000
                 Obligations                                                       
                 incurred                                                          
                 (4801E-B)                                                         

                 2\. Less:                                                         (2,080)
                 Spending                                                          
                 authority                                                         
                 from                                                              
                 offsetting                                                        
                 collections                                                       
                 and                                                               
                 recoveries                                                        
                 (4871E,                                                           
                 4971E)                                                            

                 5\. Net                                                           3,920
                 obligations                                                       

                                                                                   

  *11. Total                                                                       3,920
  resources used                                                                   
  to finance                                                                       
  activities*                                                                      

                                                                                   

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

  12\. Change in                                                                   4,000
  budgetary                                                                        
  resources                                                                        
  obligated for                                                                    
  goods,                                                                           
  services and                                                                     
  benefits                                                                         
  ordered by not                                                                   
  yet provided                                                                     
  (+/-)                                                                            
  (4801E-B,                                                                        
  4871E)                                                                           

  *13. Resources                                                                   0
  that fund                                                                        
  expenses                                                                         
  recognized in                                                                    
  prior periods*                                                                   

                                                                                   

  *17. Total                                                                       4,000
  resources used                                                                   
  to finance                                                                       
  items not part                                                                   
  of the net                                                                       
  cost of                                                                          
  operations                                                                       
  (12..16)*                                                                        

                                                                                   

  *18. Total                                                                       \(80\)
  resources used                                                                   
  to finance the                                                                   
  net cost of                                                                      
  operations                                                                       
  (11-17)*                                                                         

  *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:                                                                         

                 23\. Other                                                        80
                 (+/-) (6800E)                                                     

                                                                                   

                 *29. Total                                                        80
                 components of                                                     
                 net cost of                                                       
                 operations                                                        
                 that will not                                                     
                 required or                                                       
                 generate                                                          
                 resources in                                                      
                 the current                                                       
                 period*                                                           

                                                                                   

                 *30. Net Cost                                                     0
                 of Operations                                                     
                 (18+29)*                                                          

                                                                                   
  -------------- ------------- --------------------------------------------------- -----------

**Year 3**

1\. To record a current year appropriation, warrant, apportionment and
allotment (Program A 8,000, Program B 0).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 8  | 8  | N  | N  | A1 |
|                                          | ,0 | ,0 | /A | /A | 04 |
| 4119 Other Appropriation Realized        | 00 | 00 |    |    |    |
|                                          |    |    |    |    | A1 |
| 4450 Unapportioned Authority             | 8  | 8  |    |    | 16 |
|                                          | ,0 | ,0 |    |    |    |
| 4450 Unapportioned Authority             | 00 | 00 |    |    | A1 |
|                                          |    |    |    |    | 20 |
| 4510 Apportionments                      | 8  | 8  |    |    |    |
|                                          | ,0 | ,0 |    |    | A1 |
| 4510 Apportionments                      | 00 | 00 |    |    | 04 |
|                                          |    |    |    |    |    |
| 4610 Allotments -- Realized Resources    | 8  | 8  |    |    |    |
|                                          | ,0 | ,0 |    |    |    |
| *[Proprietary]{.underline}*              | 00 | 00 |    |    |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 3101 Unexpended Appropriations --        |    |    |    |    |    |
| Appropriations                           |    |    |    |    |    |
|                                          |    |    |    |    |    |
| Received                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

2\. To record current year undelivered orders unpaid.

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 7  | 7  | N  | N  | B3 |
|                                          | ,9 | ,9 | /A | /A | 06 |
| 4610 Allotments -- Realized Resources    | 20 | 20 |    |    |    |
|                                          |    |    |    |    |    |
| 4801 Undelivered Orders -- Obligations,  |    |    |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| No entry                                 |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

3-4. The agency prepares to pay the outstanding payable Program A from
previous year. Remove the "canceled payable" from Program A and
re-establish the account payable in the current year. Reduce the
canceled authority in Program A. OMB Circular No. A-11 (Section 130.14)
limits payments of obligations against closed/canceled accounts from
unexpired appropriations to 1% of the unexpired appropriation. In this
example, the 1% limit is reached by paying this single obligation.

3\. To reestablish obligation and reduce Memorandum account 8101 in
Program A.

+----------------------------------------+----+----+----+----+------+
|                                        | P  |    | P  |    |      |
|                                        | ro |    | ro |    |      |
|                                        | gr |    | gr |    |      |
|                                        | am |    | am |    |      |
|                                        | A  |    | B  |    |      |
+----------------------------------------+----+----+----+----+------+
| USSGL                                  | D  | Cr | D  | Cr | TC   |
|                                        | eb | ed | eb | ed |      |
|                                        | it | it | it | it |      |
+----------------------------------------+----+----+----+----+------+
| *[Budgetary]{.underline}*              | 80 | 80 | N  | N  | B412 |
|                                        |    |    | /A | /A |      |
| 4610 Allotments -- Realized Resources  | 80 | 80 |    |    | D145 |
|                                        |    |    |    |    |      |
| 4901 Delivered Orders -- Obligations,  | 80 | 80 |    |    | to   |
| Unpaid                                 |    |    |    |    | be   |
|                                        | 80 | 80 |    |    | modi |
| *[Proprietary]{.underline}*            |    |    |    |    | fied |
|                                        | 80 | 80 |    |    |      |
| **2960 Accounts Payable From Canceled  |    |    |    |    | B412 |
| Appropriations**                       |    |    |    |    |      |
|                                        |    |    |    |    | [    |
| 6800 Future Funded Expense             |    |    |    |    | ]{.m |
|                                        |    |    |    |    | ark} |
| 6100 Operating Expense/Program Costs   |    |    |    |    |      |
|                                        |    |    |    |    | [    |
| 2110 Accounts Payable                  |    |    |    |    | ]{.m |
|                                        |    |    |    |    | ark} |
| 3107 Unexpended Appropriations -- Used |    |    |    |    |      |
|                                        |    |    |    |    | E204 |
| 5700 Expended Appropriations           |    |    |    |    |      |
|                                        |    |    |    |    |      |
| *[Memorandum]{.underline}*             |    |    |    |    |      |
|                                        |    |    |    |    |      |
| **8101 Partial Authority Cancellation\ |    |    |    |    |      |
| 8102 Offset for Partial Authority      |    |    |    |    |      |
| Cancellation**                         |    |    |    |    |      |
+----------------------------------------+----+----+----+----+------+

4\. To record the payment of the account payable on a confirmed
disbursement schedule (Program A).

+------------------------------------------+----+----+----+----+----+
|                                          | P  |    | P  |    |    |
|                                          | ro |    | ro |    |    |
|                                          | gr |    | gr |    |    |
|                                          | am |    | am |    |    |
|                                          | A  |    | B  |    |    |
+------------------------------------------+----+----+----+----+----+
| USSGL                                    | D  | Cr | D  | Cr | TC |
|                                          | eb | ed | eb | ed |    |
|                                          | it | it | it | it |    |
+------------------------------------------+----+----+----+----+----+
| *[Budgetary]{.underline}*                | 80 | 80 | N  | N  | B1 |
|                                          |    |    | /A | /A | 10 |
| 4901 Delivered Orders -- Obligations     | 80 | 80 |    |    |    |
| Unpaid                                   |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 4902 Delivered Orders -- Obligations     |    |    |    |    |    |
| Paid                                     |    |    |    |    |    |
|                                          |    |    |    |    |    |
| *[Proprietary]{.underline}*              |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 2110 Accounts Payable                    |    |    |    |    |    |
|                                          |    |    |    |    |    |
| 1010 Fund Balance With Treasury          |    |    |    |    |    |
+------------------------------------------+----+----+----+----+----+

Pre-Closing Trial Balance -- Year 3

  --------------------------------- --------------------- ------------------ ----------- ------------ --------------------- ------------------
                                    **Program A**                            **Program                **Total**             
                                                                             B**                                            

  **USSGL**                         **Debit**             **Credit**         **Debit**   **Credit**   **Debit**             **Credit**

                                                                                                                            

  **[Budgetary]{.underline}**                                                                                               

  4119 Other Appropriation Realized 8,000                                                             8,000                 

  4201 Total Actual Resources       7,000                                                             7,000                 
  Collected                                                                                                                 

  4450 Unapportioned Authority                            0                                                                 0

  4510 Apportionments                                     0                                                                 0

  4610 Allotments -- Realized                             0                                                                 0
  Resources                                                                                                                 

  4801 Undelivered Orders --                              14,920                                                            14,920
  Obligations, Unpaid                                                                                                       

  4902 Delivered Orders --          [0]{.underline}       [80]{.underline}                            [0]{.underline}       [80]{.underline}
  Obligations, Paid                                                                                                         

  Total                             15,000                15,000             0           0            15,000                15,000

  **[Proprietary]{.underline}**                                                                                             

  1010 Fund Balance With Treasury   14,920                                                            14,920                

  2110 Accounts Payable                                   0                                                                 0

  **2960 Accounts Payable From                            0                                                                 0
  Canceled Appropriations**                                                                                                 

  3100 Unexpended Appropriation -                         7,000                                                             7,000
  Cumulative                                                                                                                

  3101 Unexpended Appropriation --                        8,000                                                             8,000
  Appropriations Received                                                                                                   

  3310 Cumulative Results of        80                                                                80                    
  Operations                                                                                                                

  6100 Operating Expenses/Program   80                                                                80                    
  Costs                                                                                                                     

  6800 Future Funded Expenses       [0]{.underline}       [80]{.underline}                            [0]{.underline}       [80]{.underline}

  Total                             15,080                15,080             0           0            15,080                15,080

  **[Memorandum]{.underline}**                                                                                              

  **8101 Partial Authority                                3,000                                                             3,000
  Cancellation**                                                                                                            

  **8102 Offset for Partial         [3,000]{.underline}   [0]{.underline}                             [3,000]{.underline}   [0]{.underline}
  Authority Cancellation**                                                                                                  

  Total                             3,000                 3,000              0           0            3,000                 3,000
  --------------------------------- --------------------- ------------------ ----------- ------------ --------------------- ------------------

**Closing Entries -- Year 3**

C1. To record the consolidation of actual net-funded resources and
reductions for withdrawn funds.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4201 Total Actual Resources --          | 8  | 8  | N  | N/A | F3 |
| Collected                               | ,0 | ,0 | /A |     | 02 |
|                                         | 00 | 00 |    |     |    |
| 4119 Other Appropriation Realized       |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C2. To record the closing of paid delivered orders to total actual
resources.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 4902 Delivered Orders -- Obligations,   | 80 | 80 | N  | N/A | F3 |
| Paid                                    |    |    | /A |     | 14 |
|                                         |    |    |    |     |    |
| 4201 Total Actual Resources --          |    |    |    |     |    |
| Collected                               |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

C3. To close revenue, and expense to cumulative results of operations.

+----------------------------------------+----+----+----+-----+------+
|                                        | P  |    | P  |     |      |
|                                        | ro |    | ro |     |      |
|                                        | gr |    | gr |     |      |
|                                        | am |    | am |     |      |
|                                        | A  |    | B  |     |      |
+----------------------------------------+----+----+----+-----+------+
| USSGL                                  | D  | Cr | D  | Cre | TC   |
|                                        | eb | ed | eb | dit |      |
|                                        | it | it | it |     |      |
+----------------------------------------+----+----+----+-----+------+
| 6800 Future Funded Expenses            | 80 | 80 |    |     | F336 |
|                                        |    |    |    |     |      |
| 3310 Cumulative Results of Operations  | 80 | 80 |    |     | to   |
|                                        |    |    |    |     | be   |
| 3310 Cumulative Results of Operations  |    |    |    |     | modi |
|                                        |    |    |    |     | fied |
| 6100 Operating Expense/Program Costs   |    |    |    |     |      |
+----------------------------------------+----+----+----+-----+------+

C4. To record closing of fiscal-year activity to unexpended
appropriations.

+-----------------------------------------+----+----+----+-----+----+
|                                         | P  |    | P  |     |    |
|                                         | ro |    | ro |     |    |
|                                         | gr |    | gr |     |    |
|                                         | am |    | am |     |    |
|                                         | A  |    | B  |     |    |
+-----------------------------------------+----+----+----+-----+----+
| USSGL                                   | D  | Cr | D  | Cre | TC |
|                                         | eb | ed | eb | dit |    |
|                                         | it | it | it |     |    |
+-----------------------------------------+----+----+----+-----+----+
| 3101 Unexpended Appropriations --       | N  | N  | 8  | 8,  | F3 |
| Appropriations Received                 | /A | /A | ,0 | 000 | 42 |
|                                         |    |    | 00 |     |    |
| 3100 Unexpended Appropriations --       |    |    |    |     |    |
| Cumulative                              |    |    |    |     |    |
+-----------------------------------------+----+----+----+-----+----+

Post-Closing Trial Balance -- Year 3

  --------------------------------- --------------------- ---------------------- ----------- ------------ --------------------- ----------------------
                                    **Program A**                                **Program                **Total**             
                                                                                 B**                                            

  **USSGL**                         **Debit**             **Credit**             **Debit**   **Credit**   **Debit**             **Credit**

                                                                                                                                

  **[Budgetary]{.underline}**                                                                                                   

  4201 Total Actual Resources       14,920                                                                14,920                
  Collected                                                                                                                     

  4801 Undelivered Orders --        [0]{.underline}       [14,920]{.underline}                            [0]{.underline}       [14,920]{.underline}
  Obligations Unpaid                                                                                                            

  Total                             14,920                14,920                 0           0            14,920                14,920

  **[Proprietary]{.underline}**                                                                                                 

  1010 Fund Balance With Treasury   14,920                                                                14,920                

  3100 Unexpended Appropriation -                         15,000                                          0                     15,000
  Cumulative                                                                                                                    

  3310 Cumulative Results of        [80]{.underline}      [0]{.underline}                                 [80]{.underline}      [0]{.underline}
  Operations                                                                                                                    

  Total                             15,000                15,000                 0           0            15,000                15,000

  [Memorandum]{.underline}                                                                                                      

  **8101 Partial Authority                                3,000                                                                 3,000
  Cancellation**                                                                                                                

  **8102 Offset for Partial         [3,000]{.underline}   [0]{.underline}                                 [3,000]{.underline}   [0]{.underline}
  Authority Cancellation**                                                                                                      

  Total                             3,000                 3,000                  0           0            3,000                 3,000
  --------------------------------- --------------------- ---------------------- ----------- ------------ --------------------- ----------------------

SF133 Report on Budget Execution and Budgetary Resources -- Year 3

  ------------- --------------- --------------------------------------------------- -----------
  **BUDGETARY                                                                       
  RESOURCES**                                                                       

  1\.                                                                               
  Unobligated                                                                       
  balance:                                                                          

                A. Brought                                                          0
                forward,                                                            
                October1                                                            
                (4201E, 4801E)                                                      

  3\. Budget                                                                        
  authority:                                                                        

                A.                                                                  
                Appropriation                                                       

                                1\. Actual (4119E)                                  8,000

  7\. Total                                                                         8,000
  budgetary                                                                         
  resources                                                                         

  **status of                                                                       
  budgetary                                                                         
  resources**                                                                       

  8\.                                                                               
  Obligations                                                                       
  incurred:                                                                         

                A. Direct:                                                          

                                2\. Category B \[program B) (4801E-B, 4902E-B))     8,000

  11\. Total                                                                        8,000
  status of                                                                         
  budgetary                                                                         
  resources                                                                         

  **change in                                                                       
  obligated                                                                         
  balances**                                                                        

  12\.                                                                              
  Obligated                                                                         
  balance, net:                                                                     

                A. Unpaid                                                           7,000
                obligations,                                                        
                brought                                                             
                forward,                                                            
                October 1 (+)                                                       
                (4801B, 4901B)                                                      

  13\.                                                                              8,000
  Obligations                                                                       
  incurred (+)                                                                      
  (4801E-B,                                                                         
  4901E-B,                                                                          
  4902E)                                                                            

  14\. Gross                                                                        \(80\)
  outlays (-)                                                                       
  (4902E)                                                                           

  18\.                                                                              
  Obligated                                                                         
  balance, net,                                                                     
  end of                                                                            
  period:                                                                           

                A. Unpaid                                                           14,920
                obligations (+)                                                     
                (4801E)                                                             

  **Net                                                                             
  outlays**                                                                         

  19\. Net                                                                          
  outlays:                                                                          

                A. Gross                                                            80
                outlays (+)                                                         
                (4902E)                                                             

  **SBR Only:**                                                                     

                D. Net outlays                                                      80

                                                                                    
  ------------- --------------- --------------------------------------------------- -----------

**FMS 2108 Yearend Closing Statement Unexpended Balances Investments,
and Imprest Funds - Year 3**

  ----------------------------------------------------------- -----------
                                                              

  Column 2. Preclosing Unexpended Balance - Treasury Supplied 14,920

  Column 5. Postclosing Unexpended Balance (1010E)            14,920

  Column 9. Undelivered Orders and Contracts                  14,920

  Column 11. Unobligated Balance                              0

                                                              
  ----------------------------------------------------------- -----------

**Budget Program and Financing (P&F) Schedule -- Year 3**

  ------------------------------------------------------------ ----------
  **obligations by program activity**                          

  1000 Total new obligation s (+) (4801E-B, 4902E)             8,000

                                                               

  **budgetary resources available for obligation**             

  2140 Unobligated balance carried forward, start of year      0
  (4201B, 4801B)                                               

  2200 New budget authority (gross) (+) (sum 4000...6962 and   8,000
  7000)                                                        

  2395 Total new obligations (-) (line 1000 opposite sign)     (8,000)

  2440 Unobligated balance carried forward, end of year        0

                                                               

  **new budget authority (gross), detail**                     

  4000 Appropriation (+) (4119E)                               8,000

                                                               

  **change in obligated balances**                             

  7240 Obligated balance, start of year (+) (4801B)            7,000

  7310 Total new obligations (+) (line 1000)                   8,000

  7320 Total outlays (gross) (-) (4902E)                       \(80\)

  7440 Obligated balance, end of year (+) (4801E)              14,920

                                                               

  **outlays (gross), detail**                                  

  8690 Outlays from new discretionary authority (+) (4902E)    80

                                                               

  **net budget authority and outlays**                         

  8900 Budget authority (net) (+) (sum 2200 -- (8800..8845),   8,000
  8895, 8896)                                                  

  9000 Outlays (net) (+) (sum (8690..8698) -- (8840..8845))    80

                                                               
  ------------------------------------------------------------ ----------

**OMB Form & Content Statements -- Year 3**

**Balance Sheet -- Year 3**

  ------------- -------------------- --------------------------------------------------- -----------
                                                                                         

  Assets                                                                                 

                Intragovernmental:                                                       

                                     1\. Fund balance with Treasury (1010E)              14,920

                                                                                         

  15\. Total                                                                             14,920
  assets                                                                                 

                                                                                         

  Net position:                                                                          

                31\. Unexpended                                                          15,000
                appropriations --                                                        
                other funds (3100B,                                                      
                3101E)                                                                   

                33\. Cumulative                                                          \(80\)
                results of                                                               
                operations -- other                                                      
                funds (3310B, 6100E,                                                     
                6800E)                                                                   

                34\. Total net                                                           14,920
                position                                                                 

  35\. Total                                                                             14,920
  liabilities                                                                            
  and net                                                                                
  position                                                                               

                                                                                         
  ------------- -------------------- --------------------------------------------------- -----------

**Net Cost -- Year 3**

  ----------- --------- --------------------------------------------------- -----------
                                                                            

              No                                                            []{.mark}
              balance                                                       
              to report                                                     

  []{.mark}             []{.mark}                                           []{.mark}
  ----------- --------- --------------------------------------------------- -----------

**Changes in Net Position -- Year 3**

  ----------------- ----------------------------------- --------------- ---------------
                                                        Earmarked Funds All Other Funds

  Cumulative                                                            
  Results of                                                            
  Operations:                                                           

  1\. Beginning                                                         \(80\)
  Balances (3310B)                                                      

  3\. Beginning                                                         \(80\)
  Balances, as                                                          
  adjusted                                                              

                                                                        

  14\. Total                                                            0
  Financing Sources                                                     

  15\. Net Cost of                                                      0
  Operations                                                            

  16\. Net Change                                                       0
  (14-15)                                                               

  17\. Cumulative                                                       \(80\)
  Results of                                                            
  Operations (3+16)                                                     

                                                                        

  Unexpended                                                            
  Appropriations:                                                       

  18\. Beginning                                                        7,000
  Balance (3100B)                                                       

  20\. Beginning                                                        7,000
  Balance, as                                                           
  adjusted                                                              

                                                                        

  Budgetary                                                             
  Financing                                                             
  Sources:                                                              

                    21\. Appropriations Received                        8,000
                    (3101E)                                             

                    25\. Total Budgetary Financing                      8,000
                    Sources (21..24)                                    

  26\. Total                                                            15,000
  Unexpended                                                            
  Appropriations                                                        
  (20+25)                                                               

                                                                        

  27\. Net Position                                                     14,920
  (17+26)                                                               

                                                                        
  ----------------- ----------------------------------- --------------- ---------------

**Statement of Financing -- Year 3**

  -------------- ------------- --------------------------------------------------- -----------
  *Resources                                                                       
  Used to                                                                          
  Finance                                                                          
  Activities:*                                                                     

  Budgetary                                                                        
  Resources                                                                        
  Obligated                                                                        

                 1\.                                                               8,000
                 Obligations                                                       
                 incurred                                                          
                 (4801E-B,                                                         
                 4902E)                                                            

                 5\. Net                                                           8,000
                 obligations                                                       

                                                                                   

  *11. Total                                                                       8,000
  resources used                                                                   
  to finance                                                                       
  activities*                                                                      

                                                                                   

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

                 12\. Change                                                       7,920
                 in budgetary                                                      
                 resources                                                         
                 obligated for                                                     
                 goods,                                                            
                 services and                                                      
                 benefits                                                          
                 ordered by                                                        
                 not yet                                                           
                 provided                                                          
                 (+/-)                                                             
                 (4801E-B)                                                         

                 13\.                                                              80
                 Resources                                                         
                 that fund                                                         
                 expenses                                                          
                 recognized in                                                     
                 prior periods                                                     
                 (6800E)                                                           

                                                                                   

  *17. Total                                                                       8,000
  resources used                                                                   
  to finance                                                                       
  items not part                                                                   
  of the net                                                                       
  cost of                                                                          
  operations                                                                       
  (12..16)*                                                                        

                                                                                   

  *18. Total                                                                       0
  resources used                                                                   
  to finance the                                                                   
  net cost of                                                                      
  operations                                                                       
  (11-17)*                                                                         

                                                                                   

                 *30. Net Cost                                                     0
                 of Operations                                                     
                 (18+29)*                                                          

                                                                                   
  -------------- ------------- --------------------------------------------------- -----------