> **\
> This scenario addresses Treasury managed trust fund allocation
> accounts and the corresponding Treasury corpus account. Specifically,
> the transactions reflect receipts that are appropriated to the corpus
> account and are temporarily precluded from obligation at year-end, as
> well as, transfers that result in receivables and payables between the
> allocation and corpus accounts. USSGL account 4382 Rescissions -- New
> Budget Authority - Special and Trust TAFS designated by Treasury as
> "Available" and USSGL account 4168 Allocations of Realized Authority
> -- Not to be transferred from Invested Balances -- Rescinded are used
> in this scenario.**
>
> USSGL account 4386 Authority Permanently Unavailable for Obligation
> Pursuant to Public Law in Special and Trust TAFS Designated by
> Treasury as "Available" must be used when OMB requires rescissions be
> reported on SF-133 line 6E and the associated Schedule P lines. It is
> not appropriate to use USSGL account 4383 Rescission -- Prior-Year
> Special and Trust TAFS Designated by Treasury as "Available" with this
> scenario since unobligated balances remaining at year-end are
> classified as precluded from obligation. USSGL accounts 4382, 4386,
> and 4168 will be available for use in FY 2003. USSGL account 4384 is
> available for use in FY 2002.

**YEAR 1**

**BPD Trust Fund Corpus Account Agency Trust Fund Allocation Account**

1.  To record amounts anticipated by Agency for transfer from the
    Treasury account. This is based upon an SF-132: Apportionment and
    Reapportionment Request. (TC A204)

+-------------------------+---+---+---------------------------+---+---+
| # Budgetary             |   |   | # Budgetary               | 6 | 6 |
|                         |   |   |                           | , | , |
| No entry.               |   |   | 4165 Allocations of       | 0 | 0 |
|                         |   |   | Authority -- Anticipated  | 0 | 0 |
|                         |   |   | from Invested Balances    | 0 | 0 |
|                         |   |   |                           |   |   |
|                         |   |   | 4450 Unapportioned        |   |   |
|                         |   |   | Authority                 |   |   |
+-------------------------+---+---+---------------------------+---+---+
| # Proprietary           |   |   | # Proprietary             |   |   |
|                         |   |   |                           |   |   |
| No entry.               |   |   | No entry.                 |   |   |
+-------------------------+---+---+---------------------------+---+---+

2.  To record receipts credited to the corpus account. (Note: This
    transaction combines the activity of the receipt and expenditure
    accounts.) (TC A186)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

3.  To invest receipts in U.S. Treasury securities issued by the Bureau
    of Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 10 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

4.  To record apportionment of funds anticipated in transaction #1 based
    on an approved SF132. (TC A116)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 6 | 6 |
|                      |    |    |                           | , | , |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    | 4510 Apportionments       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

5.  **To record receivables/payables for the transfer of authority and
    financing sources. This may be based upon an amount specified in an
    annual appropriation act, or based upon an agency's authority to
    obligate.**

```{=html}
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```
A.  To record payable in BPD account and receivable in agency account
    prior to the SF1151 Nonexpenditure Transfer Authorization request.
    (TC A223) and (TC A217)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 6  | 6  | # Budgetary               | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 4620 Unob Fds Not    | 00 | 00 | 4166 Allocations of       | 0 | 0 |
| Subject to Apport    |    |    | Realized Authority -- To  | 0 | 0 |
|                      |    |    | be transferred            | 0 | 0 |
| 4166 Allocations of  |    |    |                           |   |   |
| Realized Authority   |    |    | from Invested Balances    |   |   |
| -- To be transferred |    |    |                           |   |   |
| from Invested        |    |    | 4165 Allocations of       |   |   |
| Balances             |    |    | Authority -- Anticipated  |   |   |
|                      |    |    | from Invested Balances    |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 6  | 6  | # Proprietary             | 6 | 6 |
|                      | ,0 | ,0 |                           | , | , |
| 5765 Nonexpenditure  | 00 | 00 | 1330 Receivable for       | 0 | 0 |
| Financing Sources -- |    |    | Transfer of Current       | 0 | 0 |
| Transfers-Out        |    |    | Invested Balances         | 0 | 0 |
|                      |    |    |                           |   |   |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       |   |   |
| Transfer of          |    |    | Financing Sources         |   |   |
| currently Invested   |    |    | Transfers-In              |   |   |
| Balances             |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

B.  To record allotment of full apportionment and to record obligations
    incurred. (TC A120, B202, B204)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 6 | 6 |
|                      |    |    |                           | , | , |
| No entry.            |    |    | 4510 Apportionments       | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    | 4610 Allotments           | 0 | 0 |
|                      |    |    |                           |   |   |
|                      |    |    | 4610 Allotments           | 5 | 5 |
|                      |    |    |                           | , | , |
|                      |    |    | 4801 Undelivered Orders   | 5 | 5 |
|                      |    |    | -- Obligations, Unpaid    | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

6\. Record the rescission of \$500 in the Agency TAFS and adjust
receivable and payable between the related accounts. (TC A221 and TC
A218)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4166 Allocations of  |    |    | 4610 Allotments           | 0 | 0 |
| Real Auth -- To be   |    |    |                           |   |   |
| trans from           |    |    | 4382 Rescissions -- New   | 5 | 5 |
|                      |    |    | Budget Auth - Spec & Tr   | 0 | 0 |
| Invested Balances    |    |    | TAFS Desig by Treas as    | 0 | 0 |
|                      |    |    | "Available"               |   |   |
| 4168 Allocations of  |    |    |                           |   |   |
| Real Auth -- Not to  |    |    | 4168 Allocations of       |   |   |
| be Trans from        |    |    | Realized Authority -- Not |   |   |
| Invested Balances -  |    |    | to be Transferred from    |   |   |
| Rescinded            |    |    | Invested Balances -       |   |   |
|                      |    |    | Rescinded                 |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | 4166 Allocations of Real  |   |   |
|                      |    |    | Auth -- To be trans from  |   |   |
|                      |    |    | Invested Balances         |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 5  | 5  | # Proprietary             | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       | 0 | 0 |
| Transfer of Curr     |    |    | Financing Sources --      |   |   |
| Invested Bals        |    |    | Transfers-In              |   |   |
|                      |    |    |                           |   |   |
| 5765 Nonexpend Fin   |    |    | 1330 Receivable for       |   |   |
| Sources --           |    |    | Transfer of Current       |   |   |
| Transfers-Out        |    |    | Invest Bals               |   |   |
+----------------------+----+----+---------------------------+---+---+

**\
7. To record appropriated receipts temporarily precluded from
obligation. (TC A127)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 4  | 4  | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4620 Unobligated     | 00 | 00 | No entry.                 |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4397 Receipts and    |    |    |                           |   |   |
| Appropriations       |    |    |                           |   |   |
| Temporarily          |    |    |                           |   |   |
| Precluded from       |    |    |                           |   |   |
| Obligation           |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

**PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 1**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | 5 |
|                      | ,0 | ,5 |                           | , | 0 |
| 4114 Approp Trust or | 00 | 00 | 4166 Allocations of Real  | 5 | 0 |
| Special Fund         |    |    | Auth -- To be trans from  | 0 |   |
| Receipts             | [  | 5  | invest Bals               | 0 | [ |
|                      | 0] | 00 |                           |   | 5 |
| 4166 Allocations of  | {. |    | 4168 Allocations of       | 5 | , |
| Real Auth -- To be   | un | [  | Realized Authority -- Not | 0 | 5 |
| transferred from     | de | 4, | to be transferred from    | 0 | 0 |
| Invested Balances    | rl | 00 | Invested Balances -       |   | 0 |
|                      | in | 0] | Rescinded                 | [ | ] |
| 4168 Allocations of  | e} | {. |                           | 0 | { |
| Realized Authority   |    | un | 4382 Rescissions -- New   | ] | . |
| -- Not To Be Trans   | 10 | de | Budget Auth - Spec & Tr   | { | u |
| from Invested Bals - | ,0 | rl | TAFS desig by Treas as    | . | n |
| Rescinded            | 00 | in | "Available"               | u | d |
|                      |    | e} |                           | n | e |
| 4397 Receipts &      |    |    | 4801 Undelivered Orders   | d | r |
| Approp Temp          |    | 10 | -- Obligations, Unpaid    | e | l |
| Precluded f/ Ob      |    | ,0 |                           | r | i |
|                      |    | 00 |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } | 6 |
|                      |    |    |                           |   | , |
|                      |    |    |                           | 6 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | 5 | , |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 5 |
| by BPD               | 5  | [1 | Invested Balances         | 0 | 0 |
|                      | ,5 | 0, |                           |   | 0 |
| 2150 Payable for     | 00 | 00 | 5755 Nonexpenditure       | [ | ] |
| Transfer of Curr     |    | 0] | Financing Sources         | 0 | { |
| Invested Bals        | [  | {. | Transfers-In              | ] | . |
|                      | 0] | un |                           | { | u |
| 5765 Nonexpend Fin   | {. | de |                           | . | n |
| Sources --           | un | rl |                           | u | d |
| Transfers-Out        | de | in |                           | n | e |
|                      | rl | e} |                           | d | r |
| 5800 Tax Revenue     | in |    |                           | e | l |
| Collected            | e} | [1 |                           | r | i |
|                      |    | 5, |                           | l | n |
|                      | [1 | 50 |                           | i | e |
|                      | 5, | 0] |                           | n | } |
|                      | 50 | {. |                           | e |   |
|                      | 0] | un |                           | } | 5 |
|                      | {. | de |                           |   | , |
|                      | un | rl |                           | 5 | 5 |
|                      | de | in |                           | , | 0 |
|                      | rl | e} |                           | 5 | 0 |
|                      | in |    |                           | 0 |   |
|                      | e} |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

**Closing Entries**

8.  To reclassify the rescission. (TC F248 and F247)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4168 Allocations of  |    |    | 4382 Rescissions -- New   | 0 | 0 |
| Realized Authority   |    |    | Budget Auth - Spec & Tr   |   |   |
| -- Not to be         |    |    | TAFS desig by Treas as    |   |   |
| Transferred from Inv |    |    | "Available"               |   |   |
| Balances --          |    |    |                           |   |   |
| Rescinded            |    |    | 4168 Allocations of       |   |   |
|                      |    |    | Realized Authority - Not  |   |   |
| 4384 Rescinded Amts  |    |    | to be Transferred from    |   |   |
| Approp from Sp & Tr  |    |    | Invested Balances -       |   |   |
| TAFS desig by Treas  |    |    | Rescinded                 |   |   |
| as "Available"       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

9.  In the BPD TAFS, close appropriation to total actual resources
    collected. (TC F204) In both accounts close revenue and financing
    sources transferred to cumulative results of operations. (TC F228)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 10 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |   |   |
| Resources Collected  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4114 Approp Trust or |    |    |                           |   |   |
| Special Fd Receipts  |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | 5 |
|                      | ,0 | ,5 |                           | , | , |
| 5800 Tax Revenue     | 00 | 00 | 5755 Nonexpenditure       | 5 | 5 |
| Collected            |    |    | Financing Sources --      | 0 | 0 |
|                      |    | 4  | Trans In                  | 0 | 0 |
| 5765 Nonexpend Fin   |    | ,5 |                           |   |   |
| Sources -- Trans Out |    | 00 | 3310 Cumulative Results   |   |   |
|                      |    |    | of Operations             |   |   |
| 3310 Cumulative      |    |    |                           |   |   |
| Results of Ops       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

**POST-CLOSING TRIAL BALANCE YEAR 1**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 5  | # Budgetary               | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 4166. Allocations of | 00 | 00 | 4166 Allocations of Real  | 5 | , |
|       Real Auth --   |    |    | Auth -- To be trans from  | 0 | 5 |
|       To be          | [  | 5  | invest Bals               | 0 | 0 |
|       transferred    | 0] | 00 |                           |   | 0 |
|       from Invested  | {. |    | 4801 Undelivered Orders   | [ | ] |
|       Balances       | un | [  | -- Obligations, Unpaid    | 0 | { |
|                      | de | 4, |                           | ] | . |
| 4201 Total Actual    | rl | 00 |                           | { | u |
| Resources Collected  | in | 0] |                           | . | n |
|                      | e} | {. |                           | u | d |
| 4384 Rescinded Amts  |    | un |                           | n | e |
| Approp from Sp & Tr  | 10 | de |                           | d | r |
| TAFS desig by Treas  | ,0 | rl |                           | e | l |
| as "Available"       | 00 | in |                           | r | i |
|                      |    | e} |                           | l | n |
| 4397 Receipts and    |    |    |                           | i | e |
| Appropriations       |    | 10 |                           | n | } |
| Temporarily          |    | ,0 |                           | e |   |
|                      |    | 00 |                           | } | [ |
| Precluded from       |    |    |                           |   | 5 |
| Obligation           |    |    |                           | [ | , |
|                      |    |    |                           | 5 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 10 | 5  | # Proprietary             | 5 | [ |
|                      | ,0 | ,5 |                           | , | 5 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | 5 | , |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 5 |
| by BPD               | [  | [  | Invested Balances         | 0 | 0 |
|                      | 0] | 4, |                           |   | 0 |
| 2150 Payable for     | {. | 50 | 3310 Cumulative Results   | [ | ] |
| Transfer of Curr     | un | 0] | of Operations             | 0 | { |
| Invested Bals        | de | {. |                           | ] | . |
|                      | rl | un |                           | { | u |
| 3310 Cumulative      | in | de |                           | . | n |
| Results of Ops       | e} | rl |                           | u | d |
|                      |    | in |                           | n | e |
|                      | [1 | e} |                           | d | r |
|                      | 0, |    |                           | e | l |
|                      | 00 | [1 |                           | r | i |
|                      | 0] | 0, |                           | l | n |
|                      | {. | 00 |                           | i | e |
|                      | un | 0] |                           | n | } |
|                      | de | {. |                           | e |   |
|                      | rl | un |                           | } | [ |
|                      | in | de |                           |   | 5 |
|                      | e} | rl |                           | [ | , |
|                      |    | in |                           | 5 | 5 |
|                      |    | e} |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+

**[SF-2108 YEAR 1 BPD Agency]{.underline}**

**Column 5** 1010 0 0

**Column 6** 1610 10,000 0

**Column 7** 4166, 4168 (6,000) 6,000

**Column 9** 4801 0 5,500

**Column 11** 4397 4,000 0

4382 0 500

**Columns 4+5+6+7+8-9-10 = Column 11 Columns 4+5+6+7+8-9-10 = Column
11**

**BPD: 0+0+10,000+(6,000)+0+0 = 4,000 Agency: 0+0+0+6,000+0-5,500=500**

**SF 133 Report on Budget Execution and Budgetary Resources Year 1**

**[BPD Agency Total]{.underline}**

Line 1 Budget authority

Line 1A Appropriations 4114E 10,000 0 10,000

Line 1D Net transfers 4166E-B, 4168E [(6,000) 6,000 0]{.underline}

Total Line 1 4,000 6,000 10,000

Line 5 Temporarily not avail pursuant to P.L.4397 E-B (4,000) (4,000)

Line 6B Enacted rescissions 4382E (500) (500)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 0 5,500 5,500

Line 8 Obligations 4801 E-B [0 5,500 5,500]{.underline}

Line 11 Total status of budgetary resources 0 5,500 5,500

Line 14C Undelivered orders 4801E 0 5,500 5,500

**Schedule N Unavailable Collections YR 1 BPD Agency**

0199 Balance, start of year 0 N/A From prior year Schedule N, Line 0799

02XX Receipts 10,000 From Schedule R

0400 Total: balances & collections 10,000 SUM

05XX Appropriations (-) (6,000) From Sch P, this scenario lines 6026 &
6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts scenario

0620 Reduction pursuant to Public Law [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 4,500

**Schedule P Program and Financing YEAR 1 BPD Agency Total**

2200 New Budget Authority (gross) (line 6250) 0 5,500 5,500

6026 Appropriation (trust fund) (4114E) 10,000 10,000

6035 Appropriation rescinded (-) (4382E) (500) (500)

6045 Portion Precluded from obligation (-) (4397E-B) (4,000) (4,000)

6100 Transferred to other accounts (-) (4166E-B) (4168E) (6,000) (6,000)

6200 Transferred from other accounts (+) (4166E-B) (4168E [6,000
6,000]{.underline}

6250 Appropriation, (total) 0 5,500 5,500

7240 Obligated Balance, soy (4801B) 0 0 0

7310 Total New Obligations (+) (line 1000) (4801E-B) 0 5,500 5,500

7440 Obligated balance, eoy (4801E) 0 5,500 5,500

8700 Total Outlays (gross) 0 0 0

8900 Budget Authority (net) 0

9000 Outlays (net) 0 0 0

9201 Total Investments, soy: Federal securities (1610B) 0 0 0

9202 Total Investments, eoy: Federal securities (1610E) 10,000 0 10,000

NOTE: The corpus and agency accts submit separate FACTSII data but it is
consolidated by OMB.

**Form and Content Balance Sheet YR 1 BPD Agency Combined Consol**

Assets

Intragovernmental

2\. Investments 1610E 10,000 10,000 10,000

3\. Accounts receivable 1330E [5,500 5,500 0]{.underline}

6\. Total Intragovernmental [10,000 5,500 15,500 10,000]{.underline}

15\. Total assets 10,000 5,500 15,500 10,000

Liabilities

Intragovernmental

16. Accounts payable 2150E [5,500 5,500 0]{.underline}

> 19\. Total intragovernmental [5,500 5,500 0]{.underline}
>
> 27\. Total liabilities [5,500 5,500 0]{.underline}

Net Position

30\. Cumulative results of operations (3310E) [4,500 5,500 10,000
10,000]{.underline}

31\. Total net position [4,500 5,500 10,000 10,000]{.underline}

32\. Total liabilities and net position 10,000 5,500 15,500 10,000

**Form and Content Statement of Net Cost YR 1 BPD Agency Combined
Consol**

Program Costs

1.  Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0 0 0
> 0]{.underline}
>
> 6\. Net costs with the public [0 0 0 0]{.underline}

7\. Total net cost [0 0 0 0]{.underline}

10\. Net Cost of Operations 0 0 0 0

**Form and Content Statement of Changes in Net Position Receipt YR 1**

BPD Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 10,000 0 0 0 10,000 0 10,000 0

10\. Transfers-in/out w/out reimburs

(5765E, 5755E) [(5,500) 0 5,500 0 0 0 0 0]{.underline}

16\. Total Financing Sources 4,500 0 5,500 0 10,000 0 10,000 0

17\. Net Cost of Operations [0 0 0 0 0 0 0 0]{.underline}

18\. Ending Balances 4,500 0 5,500 0 10,000 0 10,000 0

**Form and Content Statement of Financing YR 1 BPD Agency Combined
Consolidated**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 4801E-B 0 5,500 5,500 5,500

3.Obligations net of offsetting collections & recoveries (1-2) 0 5,500
5,500 5,500

4\. Less: Offsetting receipts (5800E) [(10,000) 0 (10,000)
(10,000)]{.underline}

5\. Net Obligations (3-4) [10,000 5,500 15,500 15,500]{.underline}

11\. Total resources used to finance activities 10,000 5,500 15,500
15,500

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0 5,500 5,500 5,500

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

14b. Other (5800E) [10,000 0 10,000 10,000]{.underline}

17.Total resources used to finance items not

part of the net cost of operations (12-16) 10,000 5,500 15,500 15,500

18. Total resources used to finance the net

> Cost of operations (11-17) 0 0 0 0

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

**YEAR 2**

**BPD Trust Fund Corpus Account Agency Trust Fund Allocation Account**

1\. To bring authority rescinded in prior-year (year 1) forward as
current year authority. (TC A108)

+-------------------------+---+---+---------------------------+---+---+
| # Budgetary             | 5 | 5 | # Budgetary               |   |   |
|                         | 0 | 0 |                           |   |   |
| 4384 Rescinded Amts     | 0 | 0 | No entry.                 |   |   |
| Approp from Sp & Tr     |   |   |                           |   |   |
| TAFS desig by Treas as  |   |   |                           |   |   |
| "Available"             |   |   |                           |   |   |
|                         |   |   |                           |   |   |
| 4620 Unobligated Funds  |   |   |                           |   |   |
| Not Subject to          |   |   |                           |   |   |
| Apportionment           |   |   |                           |   |   |
+-------------------------+---+---+---------------------------+---+---+
| # Proprietary           |   |   | # Proprietary             |   |   |
|                         |   |   |                           |   |   |
| No entry.               |   |   | No entry.                 |   |   |
+-------------------------+---+---+---------------------------+---+---+

2\. To record amounts anticipated by Agency for transfer from the
Treasury account. This is based upon an SF-132: Apportionment and
Reapportionment Request. (TC A204)

+-------------------------+---+---+---------------------------+---+---+
| # Budgetary             |   |   | # Budgetary               | 8 | 8 |
|                         |   |   |                           | , | , |
| No entry.               |   |   | 4165 Allocations of       | 0 | 0 |
|                         |   |   | Authority -- Anticipated  | 0 | 0 |
|                         |   |   | from Invested Balances    | 0 | 0 |
|                         |   |   |                           |   |   |
|                         |   |   | 4450 Unapportioned        |   |   |
|                         |   |   | Authority                 |   |   |
+-------------------------+---+---+---------------------------+---+---+
| # Proprietary           |   |   | # Proprietary             |   |   |
|                         |   |   |                           |   |   |
| No entry.               |   |   | No entry.                 |   |   |
+-------------------------+---+---+---------------------------+---+---+

3.To record receipts credited to the corpus account. (Note: This
transaction combines the activity of the receipt and expenditure
accounts.) (TC A186)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 12 | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Appropriated    | 00 | 00 | No entry.                 |   |   |
| Trust or Special Fd  |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1010 Fund Balance    | 00 | 00 | No entry.                 |   |   |
| with Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

4.To invest receipts in U.S. Treasury securities issued by the Bureau of
Public Debt at par value. (TC B124)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 12 | 12 | # Proprietary             |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 1610 Invest in US    | 00 | 00 | No entry.                 |   |   |
| Treas Sec issued by  |    |    |                           |   |   |
| BPD                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| with Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

5.To record apportionment of funds anticipated in transaction #1 based
on an approved SF132. (TC A116)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 8 | 8 |
|                      |    |    |                           | , | , |
| No entry.            |    |    | 4450 Unapportioned        | 0 | 0 |
|                      |    |    | Authority                 | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    | 4510 Apportionments       |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

**6.To record receivables/payables for the transfer of authority and
financing sources. This may be based upon an amount specified in an
annual appropriation act, or based upon an agency's authority to
obligate.**

A.  To record payable in BPD account and receivable in agency account
    prior to the SF1151 Non-expenditure Transfer Authorization request.
    (TCA223) and (TCA217)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 8  | 8  | # Budgetary               | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 4620 Unob Fds Not    | 00 | 00 | 4166 Allocations of       | 0 | 0 |
| Subject to Apport    |    |    | Realized Authority -- To  | 0 | 0 |
|                      |    |    | be transferred            | 0 | 0 |
| 4166 Allocations of  |    |    |                           |   |   |
| Realized Authority   |    |    | from Invested Balances    |   |   |
| -- To be transferred |    |    |                           |   |   |
| from Invested        |    |    | 4165 Allocations of       |   |   |
| Balances             |    |    | Authority -- Anticipated  |   |   |
|                      |    |    | from Invested Balances    |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 8  | 8  | # Proprietary             | 8 | 8 |
|                      | ,0 | ,0 |                           | , | , |
| 5765 Nonexpenditure  | 00 | 00 | 1330 Receivable for       | 0 | 0 |
| Financing Sources -- |    |    | Transfer of Current       | 0 | 0 |
| Transfers-Out        |    |    | Invested Balances         | 0 | 0 |
|                      |    |    |                           |   |   |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       |   |   |
| Transfer of          |    |    | Financing Sources         |   |   |
| currently Invested   |    |    | Transfers-In              |   |   |
| Balances             |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

B.  To record allotment of full apportionment and to record obligations
    incurred. (TC A120, B202, B204)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               | 8 | 8 |
|                      |    |    |                           | , | , |
| No entry.            |    |    | 4510 Apportionments       | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    | 4610 Allotments           | 0 | 0 |
|                      |    |    |                           |   |   |
|                      |    |    | 4610 Allotments           | 7 | 7 |
|                      |    |    |                           | , | , |
|                      |    |    | 4801 Undelivered Orders   | 5 | 5 |
|                      |    |    | -- Obligations, Unpaid    | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

7\. Record the rescission of \$500 in the Agency TAFS and adjust
receivable and payable between the related accounts. (TC A221 and TC
A218)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4166 Allocations of  |    |    | 4610 Allotments           | 0 | 0 |
| Real Auth -- To be   |    |    |                           |   |   |
| trans from           |    |    | 4382 Rescissions -- New   | 5 | 5 |
|                      |    |    | Budget Auth - Spec & Tr   | 0 | 0 |
| Invested Balances    |    |    | TAFS desig by Treas as    | 0 | 0 |
|                      |    |    | "Available"               |   |   |
| 4168 Allocations of  |    |    |                           |   |   |
| Real Auth -- Not to  |    |    | 4168 Allocations of       |   |   |
| be trans from        |    |    | Realized Authority -- Not |   |   |
| Invested Bals -      |    |    | to be transferred from    |   |   |
| Rescinded            |    |    | Invested Balances -       |   |   |
|                      |    |    | Rescinded                 |   |   |
|                      |    |    |                           |   |   |
|                      |    |    | 4166 Allocations of Real  |   |   |
|                      |    |    | Auth -- To be trans from  |   |   |
|                      |    |    | Invested Balances         |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 5  | 5  | # Proprietary             | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 2150 Payable for     |    |    | 5755 Nonexpenditure       | 0 | 0 |
| Transfer of Curr     |    |    | Financing Sources --      |   |   |
| Invested Bals        |    |    | Transfers-In              |   |   |
|                      |    |    |                           |   |   |
| 5765 Nonexpend Fin   |    |    | 1330 Receivable for       |   |   |
| Sources --           |    |    | Transfer of Current       |   |   |
| Transfers-Out        |    |    | Invest Bals               |   |   |
+----------------------+----+----+---------------------------+---+---+

**\
**

8\. To record appropriated receipts temporarily precluded from
obligation. (TC A127)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 4  | 4  | # Budgetary               |   |   |
|                      | ,5 | ,5 |                           |   |   |
| 4620 Unobligated     | 00 | 00 | No entry.                 |   |   |
| Funds Not Subject to |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4397 Receipts and    |    |    |                           |   |   |
| Appropriations       |    |    |                           |   |   |
| Temporarily          |    |    |                           |   |   |
| Precluded from       |    |    |                           |   |   |
| Obligation           |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry.                 |   |   |
+----------------------+----+----+---------------------------+---+---+

**PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 12 | 13 | # Budgetary               | 1 | 5 |
|                      | ,0 | ,0 |                           | 3 | 0 |
| 4114 Approp Trust or | 00 | 00 | 4166 Allocats of Real     | , | 0 |
| Special Fund         |    |    | Auth -- To be trans from  | 0 |   |
| Receipts             | 10 | 5  | invest Bals               | 0 | [ |
|                      | ,0 | 00 |                           | 0 | 1 |
| 4166 Allocations of  | 00 |    | 4168 Allocations of       |   | 3 |
| Real Auth -- To be   |    | [  | Realized Authority -- Not | 5 | , |
| transferred from     | [  | 8, | to be transferred from    | 0 | 0 |
| Invested Balances    | 0] | 50 | Invested Balances -       | 0 | 0 |
|                      | {. | 0] | Rescinded                 |   | 0 |
| 4168 Allocations of  | un | {. |                           | [ | ] |
| Realized Authority   | de | un | 4382 Rescissions -- New   | 0 | { |
| -- Not To Be Trans   | rl | de | Budget Auth - Spec & Tr   | ] | . |
| from Invested Bals - | in | rl | TAFS desig by Treas as    | { | u |
| Rescinded            | e} | in | "Available"               | . | n |
|                      |    | e} |                           | u | d |
| 4201 Total Actual    | 22 |    | 4801 Undelivered Orders,  | n | e |
| Resources -          | ,0 | 22 | Obligations, Unpaid       | d | r |
| Collected            | 00 | ,0 |                           | e | l |
|                      |    | 00 |                           | r | i |
| 4397 Receipts &      |    |    |                           | l | n |
| Approp Temp          |    |    |                           | i | e |
| Precluded f/ Ob      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } | [ |
|                      |    |    |                           |   | 1 |
|                      |    |    |                           | [ | 3 |
|                      |    |    |                           | 1 | , |
|                      |    |    |                           | 3 | 5 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 5 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 22 | 13 | # Proprietary             | 1 | 5 |
|                      | ,0 | ,0 |                           | 3 | , |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | , | 5 |
| Treas Securities iss |    |    | Transfer of Current       | 0 | 0 |
| by BPD               | 7  | 4  | Invested Balances         | 0 | 0 |
|                      | ,5 | ,5 |                           | 0 |   |
| 2150 Payable for     | 00 | 00 | 3310 Cumulative Results   |   | [ |
| Transfer of Curr     |    |    | of Operations             | [ | 7 |
| Invested Bals        | [  | [1 |                           | 0 | , |
|                      | 0] | 2, | 5755 Nonexpenditure       | ] | 5 |
| 3310 Cumulative      | {. | 00 | Financing Sources         | { | 0 |
| Results of           | un | 0] | Transfers-In              | . | 0 |
| Operations           | de | {. |                           | u | ] |
|                      | rl | un |                           | n | { |
| 5765 Nonexpend Fin   | in | de |                           | d | . |
| Sources --           | e} | rl |                           | e | u |
| Transfers-Out        |    | in |                           | r | n |
|                      | [2 | e} |                           | l | d |
| 5800 Tax Revenue     | 9, |    |                           | i | e |
| Collected            | 50 | [2 |                           | n | r |
|                      | 0] | 9, |                           | e | l |
|                      | {. | 50 |                           | } | i |
|                      | un | 0] |                           |   | n |
|                      | de | {. |                           | [ | e |
|                      | rl | un |                           | 1 | } |
|                      | in | de |                           | 3 |   |
|                      | e} | rl |                           | , | [ |
|                      |    | in |                           | 0 | 1 |
|                      |    | e} |                           | 0 | 3 |
|                      |    |    |                           | 0 | , |
|                      |    |    |                           | ] | 0 |
|                      |    |    |                           | { | 0 |
|                      |    |    |                           | . | 0 |
|                      |    |    |                           | u | ] |
|                      |    |    |                           | n | { |
|                      |    |    |                           | d | . |
|                      |    |    |                           | e | u |
|                      |    |    |                           | r | n |
|                      |    |    |                           | l | d |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | } | i |
|                      |    |    |                           |   | n |
|                      |    |    |                           |   | e |
|                      |    |    |                           |   | } |
+----------------------+----+----+---------------------------+---+---+

**\
**

**Closing Entries**

9\. To reclassify the rescission. (TC F248 and TC F247)

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 5  | 5  | # Budgetary               | 5 | 5 |
|                      | 00 | 00 |                           | 0 | 0 |
| 4168 Allocations of  |    |    | 4382 Rescissions -- New   | 0 | 0 |
| Realized Authority   |    |    | Budget Auth - Spec & Tr   |   |   |
| -- Not to be         |    |    | TAFS desig by Treas as    |   |   |
| Transferred from Inv |    |    | "Available"               |   |   |
| Balances - Rescinded |    |    |                           |   |   |
|                      |    |    | 4168 Allocations of       |   |   |
| 4384 Rescinded Amts  |    |    | Realized Authority - Not  |   |   |
| Approp from Sp & Tr  |    |    | to be Transferred from    |   |   |
| TAFS desig by Treas  |    |    | Invested Balances -       |   |   |
| as "Available"       |    |    | Rescinded                 |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry.            |    |    | No entry,                 |   |   |
+----------------------+----+----+---------------------------+---+---+

10. In the BPD TAFS, close appropriation to total actual resources
    collected. (TC F204) In both accounts close revenue and financing
    sources transferred to cumulative results of operations. (TC F228)

+----------------------+----+----+---------------------------+----+---+
| # Budgetary          | 12 | 12 | # Budgetary               |    |   |
|                      | ,0 | ,0 |                           |    |   |
| 4201 Total Actual    | 00 | 00 | No entry.                 |    |   |
| Resources Collected  |    |    |                           |    |   |
|                      |    |    |                           |    |   |
| 4114 Approp Trust or |    |    |                           |    |   |
| Special Fd Receipts  |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        | 12 | 7  | # Proprietary             | 7  | 7 |
|                      | ,0 | ,5 |                           | ,5 | , |
| 5800 Tax Revenue     | 00 | 00 | 5755 Nonexpenditure       | 00 | 5 |
| Collected            |    |    | Financing Sources --      |    | 0 |
|                      |    | 4  | Trans In                  |    | 0 |
| 5765 Nonexpend Fin   |    | ,5 |                           |    |   |
| Sources -- Trans Out |    | 00 | 3310 Cumulative Results   |    |   |
|                      |    |    | of Operations             |    |   |
| 3310 Cumulative      |    |    |                           |    |   |
| Results of Ops       |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+

**POST-CLOSING TRIAL BALANCE YEAR 2**

BPD AGENCY

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 22 | 13 | # Budgetary               | 1 | [ |
|                      | ,0 | ,0 |                           | 3 | 1 |
| 4166 Allocations of  | 00 | 00 | 4166 Allocat of Real Auth | , | 3 |
| Real Auth -- To be   |    |    | -- To be trans from       | 0 | , |
| transferred from     | [  | 5  | invest Bals               | 0 | 0 |
| Invested Balances    | 0] | 00 |                           | 0 | 0 |
|                      | {. |    | 4801 Undelivered Orders   |   | 0 |
| 4201 Total Actual    | un | [  | -- Obligations, Unpaid    | [ | ] |
| Resources Collected  | de | 8, |                           | 0 | { |
|                      | rl | 50 |                           | ] | . |
| 4384 Rescinded Amts  | in | 0] |                           | { | u |
| Approp from Sp & Tr  | e} | {. |                           | . | n |
| TAFS desig by Treas  |    | un |                           | u | d |
| as "Available"       | 22 | de |                           | n | e |
|                      | ,0 | rl |                           | d | r |
| 4397 Receipts and    | 00 | in |                           | e | l |
| Appropriations       |    | e} |                           | r | i |
| Temporarily          |    |    |                           | l | n |
|                      |    | 22 |                           | i | e |
| Precluded from       |    | ,0 |                           | n | } |
| Obligation           |    | 00 |                           | e |   |
|                      |    |    |                           | } | 1 |
|                      |    |    |                           |   | 3 |
|                      |    |    |                           | 1 | , |
|                      |    |    |                           | 3 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 22 | 13 | # Proprietary             | 1 | [ |
|                      | ,0 | ,0 |                           | 3 | 1 |
| 1610 Invest in US    | 00 | 00 | 1330 Receivable for       | , | 3 |
| Treas Securities iss |    |    | Transfer of Current       | 0 | , |
| by BPD               | [  | [  | Invested Balances         | 0 | 0 |
|                      | 0] | 9, |                           | 0 | 0 |
| 2150 Payable for     | {. | 00 | 3310 Cumulative Results   |   | 0 |
| Transfer of Curr     | un | 0] | of Operations             | [ | ] |
| Invested Bals        | de | {. |                           | 0 | { |
|                      | rl | un |                           | ] | . |
| 3310 Cumulative      | in | de |                           | { | u |
| Results of Ops       | e} | rl |                           | . | n |
|                      |    | in |                           | u | d |
|                      | [2 | e} |                           | n | e |
|                      | 2, |    |                           | d | r |
|                      | 00 | [2 |                           | e | l |
|                      | 0] | 2, |                           | r | i |
|                      | {. | 00 |                           | l | n |
|                      | un | 0] |                           | i | e |
|                      | de | {. |                           | n | } |
|                      | rl | un |                           | e |   |
|                      | in | de |                           | } | 1 |
|                      | e} | rl |                           |   | 3 |
|                      |    | in |                           | 1 | , |
|                      |    | e} |                           | 3 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 |   |
|                      |    |    |                           | 0 |   |
+----------------------+----+----+---------------------------+---+---+

**[SF-2108 YEAR 2 BPD Agency]{.underline}**

**Column 5** 1010 0 0

**Column 6** 1610E 22,000 0

**Column 7** 4166E, 4168E (13,500) 13,500

**Column 9** 4801E 0 13,000

**Column 11** 4397E 8,500 0

4382E 0 500

**Columns 4+5+6+7+8-9-10 = Column 11 Columns 4+5+6+7+8-9-10 = Column
11**

**BPD: 0+0+22,000+(13,500)+0+0 = 8,500 Agency:
0+0+0+13,500+0-13,500-0=500**

**SF 133 Report on Budget Execution and Budgetary Resources Year 2**

**[BPD Agency Total]{.underline}**

Line 1 Budget authority

Line 1A Appropriations 4114E, 4384 (E-B) 12,500 0 12,500

Line 1D Net transfers 4166E-B, 4168E-B [(8,000) 8,000 0]{.underline}

Total Line 1 4,500 8,000 12,500

Line 2 A Unobligated balance

> (4166B+4201B+4384B+4397B+4801B) 0 0 0

Line 5 Temporarily not avail pursuant to P.L. (-) 4397 E-B (4,500)
(4,500)

Line 6B Enacted rescissions (-) 4382E (500) (500)

Line 6E Pursuant to Public Law

Line 7 Total budgetary resources 0 7,500 7,500

Line 8 Obligations 4801 E-B [0 7,500 7,500]{.underline}

Line 11 Total status of budgetary resources 0 7,500 7,500

Line 14C Undelivered orders 4801E 0 13,000 13,000

**Schedule N Unavailable Collections YR 2 BPD Agency**

0199 Balance, start of year 4,500 N/A From prior year Schedule N, Line
0799

02XX Receipts [12,000]{.underline} From Schedule R

0400 Total: balances & collections 16,500 SUM

05XX Appropriations (-) (8,000) From Sch P, this scenario lines 6026 &
6045

0610 Unobligated balances Use if rescinded & cancelled - do not use in

returned to receipts scenario

0620 Reduction pursuant to Public Law [500]{.underline} Schedule P
rescission and reduction lines

0799 Balance, end of year 9,000

**Schedule P Program and Financing YEAR 2 BPD Agency Total**

1000 Total new obligations (line 7310) (4801E-B) 7,500 7,500

2140 Unob bal carried fwd, soy (+)

(4201B+4384B+4394B+4801B) 0 0 0

2200 New budget authority (gross) (line 7000) 0 7,500 7,500

2390 Total budgetary resources available for obligation

6026 Appropriation (trust fund) (4114E+4384E-B) 12,500 0 12,500

6035 Appropriation rescinded (-) (4382E) 0 (500) (500)

6045 Portion precluded from obligation (-) (4397E-B) (4,500) (4,500)

6100 Transferred to other accounts (-) (4166E-B) (4168E) (8,000) (8,000)

6200 Transferred f/ other accounts (+) (4166E-B) (4168E) [8,000
8,000]{.underline}

6250 Appropriation, (total) 0 7,500 7,500

7240 Obligated balance, soy (4801B) 0 5,500 5,500

7310 Total new obligations (+) (line 1000) (4801E-B) 0 7,500 7,500

7440 Obligated balance, eoy (4801E) 0 13,000 13,000

8700 Total outlays (gross) 0 0 0

8900 Budget authority (net) 0 7,500 7,500

9000 Outlays (net) 0 0 0

9201 Total investments, soy: Federal securities (1610B) 10,000 0 10,000

9202 Total investments, eoy: Federal securities (1610E) 22,000 0 22,000

NOTE: The corpus and agency accts submit separate FACTSII data but they
are consolidated by OMB.

**Form and Content Balance Sheet YR 2 BPD Agency Combined Consol**

Assets

Intragovernmental

2\. Investments 1610E 22,000 22,000 22,000

3\. Accounts receivable 1330E [13,000 13,000 13,000]{.underline}

6\. Total Intragovernmental [22,000 13,000 35,000 35,000]{.underline}

15\. Total assets 22,000 13,000 35,000 35,000

Liabilities

Intragovernmental

17. Accounts payable 2150E [13,000 13,000 13,000]{.underline}

> 19\. Total intragovernmental [13,000 13,000 13,000]{.underline}
>
> 27\. Total liabilities [13,000 13,000 13,000]{.underline}

Net Position

30\. Cumulative results of operations (3310E) [9,000 13,000 22,000
22,000]{.underline}

31\. Total net position [9,000 13,000 22,000 22,000]{.underline}

32\. Total liabilities and net position 9,000 13,000 22,000 22,000

**Form and Content Statement of Net Cost YR 2 BPD Agency Combined
Consol0**

Program Costs

11. Intragovernmental gross costs

> 5\. Less: Ernd rev f/ public (tax rev not on Net Cost) [0 0 0
> 0]{.underline}
>
> 6\. Net costs with the public [0 0 0 0]{.underline}

7\. Total net cost [0 0 0 0]{.underline}

10\. Net Cost of Operations 0 0 0 0

**Form and Content Statement of Changes in Net Position Receipt YR 2**

BPD Agency Combined Consolidated

CumRes UnexAp CumRes UnexAp CumRes UnexAp CumRes UnexAp

1\. Beginning Balance (3310B) 4,500 0 5,500 0 10,000 0 10,000 0

2\. Prior period adjustments [0 0 0 0 0 0 0 0]{.underline}

3\. Beginning Balance, as adjusted 4,500 0 5,500 0 10,000 0 10,000 0

Budgetary Financing Sources:

8\. Nonexchange revenue (5800E) 12,000 0 0 0 12,000 0 12,000 0

10\. Transfers-in/out w/out reimburs

(5765E, 5755E) [(7,500) 0 7,500 0 0 0 0 0]{.underline}

16\. Total Financing Sources 9,000 0 13,000 0 22,000 0 22,000 0

17\. Net Cost of Operations [0 0 0 0 0 0 0 0]{.underline}

18\. Ending Balances 9,000 0 13,000 0 22,000 0 22,000 0

**Form and Content Statement of Financing YR 2 BPD Agency Combined
Consolidated**

Resources used to Finance Activities:

Budgetary Resources Obligated

1.Obligations incurred 4801E-B 0 7,500 7,500 7,500

3.Obligations net of offsetting collections & recoveries (1-2) 0 7,500
7,500 7,500

4\. Less: Offsetting receipts (5800E) [(12,000) 0 (12,000)
(12,000)]{.underline}

5\. Net Obligations (3-4) [12,000 7,500 19,500 19,500]{.underline}

11\. Total resources used to finance activities 12,000 7,500 19,500
19,500

Resources used to finance items not part of the net cost of operations:

12\. Change in budgetary resources obligated for goods,

svcs & ben ordered but not yet provided (4801E-B) 0 7,500 7,500 7,500

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

14b. Other (5800E) [12,000 0 12,000 12,000]{.underline}

17.Total resources used to finance items not

part of the net cost of operations (12thru16) 12,000 7,500 19,500 19,500

18.Total resources used to finance the net

> Cost of operations (11-17) 0 0 0 0

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