Receipts Not Available for Obligation Upon Collection

Approved SGL Account for Fiscal Year 2001 Chart of Accounts

4394 Receipts Not Available for Obligation Upon Collection

Standard General Ledger Board Presentation

Presented on Thursday, February 17, 2000

Presented by:

Dana James

SGL Standards & Policy Branch

202-874-3832

dana.james@fms.sprint.com

Table of Contents

Background and References Page 3

Explanation of Accounting Issue Page 5

Approved Account Page 6

Illustrative Transactions & Reports Page 7

Year 1

Illustrative Transactions & Reports Page 14

Year 2

Illustrative Transactions & Reports Page 24

Year 3

Background and References

**[Definitions:]{.underline}**

**Special Fund Receipt Accounts**: Special fund receipt accounts are
credited with receipts from specific sources that are earmarked by law
for a specific purpose\...At the point of collection these receipts are
available immediately or unavailable for expenditure depending upon
statutory requirements. *I TFM 2-1520* **Trust Fund Receipt Accounts**:
Trust fund receipt accounts are credited with receipts generated by the
terms of a trust agreement or statute. At the point of collection these
receipts are available immediately or unavailable for expenditure
depending upon statutory requirements. *I TFM 2-1520* An FMS Form 6655
Receipt Account Ledger will be furnished to agencies "for each available
and unavailable general, special, and trust fund receipt account." *I
TFM 2-3920.20* "The FMS Form 6655 Receipt Account Ledger, represents the
detailed receipt transactions reported by agencies during the month and
the cumulative fiscal year to date receipts reported." *I TFM 2-3920.20*

**Unavailable Receipts**: "These are receipts which at the time of
collection are not appropriated and which are not immediately available
for expenditure because (1) Congressional limitation has been
established as to the amount available for expenditure or (2) amounts
credited to receipt accounts are later to be cleared in whole or in part
to other receipt accounts before appropriation warrant action is taken."
*I TFM 2-1525.30* Accounting and reporting guidance for unavailable
special and trust fund receipts can be found in the implementation
guidance "Unavailable Special/Trust Fund Receipt Account Transfers" on
the SGL web site *www.fms.treas.gov/ussgl*.

*20 5000 20 5000.001*

*20 8000 20 8000.001*

**Available Receipts**: "These are receipts of special or trust funds
which, pursuant to law or trust agreement, are immediately available in
their entirety as appropriations to a single agency for expenditure
without further action by Congress." *I TFM 2-1525.20*

*20X5000.001 20X5000.002*

*20X8000.001 20X8000.002*

**Special Fund Expenditure Accounts**: "Special fund expenditure
accounts are established to record amounts appropriated from special
fund receipts to be expended for special programs according to specific
provisions of law." *I TFM 2-1520* **Trust Fund Expenditure Accounts**:
"Trust fund expenditure accounts are established to record amounts
appropriated from trust fund receipts to be expended in carrying out
specific purposes or programs according to the terms of a trust
agreement or statute." *I TFM 2-1520* "The (Financial Management)
Service maintains a summary account for each appropriation and fund
showing transactions relating to such accounts...This ledger shows the
opening balance, classified transactions for the month, and the
resultant closing balance...As of the close of each month, agencies will
be furnished FMS Form 6653 for each appropriation and fund account..."
*I TFM 2-3920.10*

*20X5000 20X8000*

**[Treasury Documentation:]{.underline}**

Unavailable Special/Trust Fund Receipt Account

An unavailable special/trust fund receipt account holds balances until
legislation is enacted which allows an agency to obligate, expend, and
disburse those balances. The balances will be appropriated from the
unavailable special/trust fund receipt account to a special/trust fund
expenditure account via a **warrant**. The warrant will specify from
which receipt account the appropriation stems.

Available Special/Trust Fund Receipt Account

An available special/trust fund receipt account has legal authority to
obligate, expend, and disburse its balances immediately without further
action by Congress. The Treasury Central Accounting System, STAR, will
automatically ("**invisible warrant**") transfer the balances from the
available special/trust fund receipt account into the special fund
expenditure account with the same main account symbol. This will be
reflected on the agency FMS Form 6655 Receipt Account Ledger and FMS
Form 6653 Undisbursed Appropriation Account Ledger.

Special/Trust Fund Expenditure Account

A special/trust fund expenditure account receives an appropriation from
a special/trust fund receipt account either by **warrant or "invisible
warrant"** depending on the type of receipt account
(unavailable/available).

**[Budget Presentation:]{.underline}**

Receipt account collections are captured and presented in OMB
**[Schedule N Unavailable Collections]{.underline}**. "A schedule on
unavailable collections will be printed for all special and
non-revolving trust funds and accounts that have offsetting collections
that are unavailable for obligation because of limitations on
obligations in PY, CY, or BY." *A-11 36.6 (1997*) Schedule N precedes
**[Schedule P Program and Financing]{.underline}** (P&F) in the Budget
Appendix. All receipts collected are shown on Schedule N. When those
receipts are appropriated to expenditure accounts, they are deducted
from the balance on Schedule N and recorded as budget authority on the
P&F. In addition, the OMB Circular A-34 instructs agencies to report on
Line 1A the amount of receipts credited to special and trust fund
accounts designated by Treasury as "available". *A-34 43.1 (November
1997)* This is illustrated in the scenarios.

#  

# *[Explanation of Accounting Issue]{.underline}*

Typically an available special or trust fund receipt account has legal
authority to obligate, expend, and disburse its balances immediately
upon collection without further action by Congress. However, there are
instances where Congress prohibits receipts or a portion thereof, from
being immediately available for obligation. In turn, Congress may
provide investment authority of these receipts prior to providing
obligational authority. These instances have been reconciling items
between OMB and Treasury.

The Treasury Central Accounting System must classify the entire receipt
account as *available* if all, or a portion, of the receipts are
available for investment and/or obligation. Consequently, all the
receipts are automatically transferred ("invisible warrant") from the
special or trust fund receipt account into the special or trust fund
expenditure account. These receipts are classified as *available* for
Treasury purposes and are reflected in the expenditure account's FMS
6653 "Undisbursed Appropriation Account Ledger" and column 11
"Unobligated Balances" on the FMS 2108 "Yearend Closing Statement".

In contrast, OMB does not consider all of the receipts as *available or
appropriated*. OMB's focus is whether those receipts are available for
obligation. The portion of the receipts that are not available for
obligation, regardless of investment authority, should not represent
budgetary resources until they are available for obligation. OMB
guidance instructs that these receipts not be reflected in the balance
of line 1A "Appropriations" of the SF 133 "Report on Budget Execution"
until they are available for obligation. Therefore, they will not be
reflected on lines 9 "Unobligated balance" or 10 "Unobligated balance
not available" on the SF 133, either.

Balances in a special or trust fund receipt account where a portion or
all of the receipts are available for investment and/or obligation are
classified as *available by Treasury* and are part of the unobligated
balances on the FMS 2108. However, the portion of receipts in a special
or trust fund receipt account that are not available for obligation, but
may be available for investment, are classified as *unavailable or not
appropriated by OMB* and NOT part of the unobligated balances on the SF
133. Therefore, the requirement that unobligated balances from the FMS
2108 (column 11) must equal the unobligated balances on the SF 133
(lines 9 and 10) does not apply to these particular special or trust
fund receipts *(per OMB Circular A-11, 1999, Section 20.12(d))*.

The following approved SGL account will enable the FACTS II system to
isolate the reconciling difference between the OMB and Treasury and
standardize the reporting for receipts that are not available for
obligation but may be available for investment. The scenario illustrates
the accounting and reporting guidance for these receipts and the usage
of the approved account.

#   

# *[Approved Account]{.underline}*

**Account Title:** Receipts Not Available for Obligation Upon Collection

**Account Number:** 4394

**Normal Balance:** Credit

**Definition:** The amount of receipts that, immediately upon
collection, are not available for obligation. For example, the
authorizing legislation may specify the receipts are not available for
obligation until a specified time in the future. These receipts or a
portion thereof, may be available for investment prior to becoming
available for obligation. This SGL account will offset the budgetary
resource on line 1A of the SF 133 for a net zero effect. This SGL
account will also crosswalk to column 11 of the FMS 2108 to support the
balances of Fund Balance with Treasury and/or investments.

**Justification:** To properly record receipts collected that are not
immediately available for obligation. These receipts may be available
for investment prior to becoming available for obligation.

Illustrative Transactions & Reports

+-----------------------------------+-----------------------------------+
| #### Year 1                       |                                   |
+-----------------------------------+-----------------------------------+
| 1.  Revenue is collected into an  | ## Budgetary                      |
|     available special fund        |                                   |
|     receipt account (revenue is   | ## 4114 Appropriated Trust or     |
|     assumed to be exchange for    |                                   |
|     this scenario). STAR          | ##  Special Fund Receipts 500     |
|     automatically and immediately |                                   |
|     transfers the receipts from   | **4394 Receipts Not Available**   |
|     the available receipt account |                                   |
|     into the expenditure account. | **for Obligation Upon             |
|     Legislation reads that all    | Collection** 500                  |
|     receipts from the current     |                                   |
|     fiscal year are not available | ## Proprietary                    |
|     for obligation until the      |                                   |
|     following fiscal year.        | 1010 Fund Balance with Treasury   |
|     However, the special fund     | 500                               |
|     account has investment        |                                   |
|     authority.                    | 5900 Other Revenue 500            |
|                                   |                                   |
| TC-A188                           | \*Note: If the revenue collected  |
|                                   | and being invested is             |
|                                   | predominantly non-exchange, the   |
|                                   | interest on those investments     |
|                                   | will be non-exchange and reported |
|                                   | on the Statement of Net Position  |
|                                   | rather than the Statement of Net  |
|                                   | Cost per FASAB Standard 7         |
|                                   | ¶156-160.                         |
+-----------------------------------+-----------------------------------+
| 2\. Agency invests in Bureau of   | ## Budgetary                      |
| Public Debt Securities.           |                                   |
|                                   | None                              |
| TC-B128                           |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1610 Investments in U.S. Treasury |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 400                          |
|                                   |                                   |
|                                   | 1611 Discount on U.S. Treasury    |
|                                   |                                   |
|                                   | Securities Issued by Public Debt  |
|                                   | 100                               |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 300                               |
+-----------------------------------+-----------------------------------+
| # 3. Agency records accrued in    | ## Budgetary                      |
| terest receivable on investments. |                                   |
|                                   | None.                             |
| TC-C217                           |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1340 Interest Receivable 20       |
|                                   |                                   |
|                                   | #  5310 Interest Revenue 20       |
+-----------------------------------+-----------------------------------+
| # Adjusting Entry                 | ## Budgetary                      |
|                                   |                                   |
| Amortization of discount.         | None.                             |
|                                   |                                   |
| TC-D510                           | ## Proprietary                    |
|                                   |                                   |
|                                   | 1613 Amortization of Discount and |
|                                   |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 10                           |
|                                   |                                   |
|                                   | 5310 Interest Revenue 10          |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Pre-closing ATB                 | [Budgetary]{.underline}           |
|                                   | [Proprietary]{.underline}         |
|                                   |                                   |
|                                   | 4114. 500 1010 200                |
|                                   |                                   |
|                                   | **4394** (500) 1340 20            |
|                                   |                                   |
|                                   | 1610 400                          |
|                                   |                                   |
|                                   | 1611. \(100\)                     |
|                                   |                                   |
|                                   | 1613 10                           |
|                                   |                                   |
|                                   | 5310 (30)                         |
|                                   |                                   |
|                                   | 5900 (500)                        |
+-----------------------------------+-----------------------------------+
| # SF133                           | Line 1A 4114E-**4394E-B**         |
|                                   | (500-500) 0                       |
|                                   |                                   |
|                                   | Line 7 Total Budgetary Resources  |
|                                   | 0                                 |
|                                   |                                   |
|                                   | Line 11 Total Status of BR 0      |
+-----------------------------------+-----------------------------------+
| **FMS 2108**                      | [Col. 5]{.underline} 1010 \$200   |
|                                   |                                   |
|                                   | [Col. 6]{.underline} 1610 \$400   |
|                                   |                                   |
|                                   | 1611. \(100\)                     |
|                                   |                                   |
|                                   | [Col. 11]{.underline} **4394**    |
|                                   | \$500                             |
|                                   |                                   |
|                                   | 5+6+7+8=9+10+11                   |
|                                   |                                   |
|                                   | 200+400+(100)=500                 |
|                                   |                                   |
|                                   | 500=500                           |
+-----------------------------------+-----------------------------------+
| # S                               | 0199 Balances, start of year 0    |
| chedule N Unavailable Collections |                                   |
|                                   | 02xx Receipts                     |
|                                   |                                   |
|                                   | Earnings on investments 0         |
|                                   |                                   |
|                                   | Fees [500]{.underline}            |
|                                   |                                   |
|                                   | 0400 Total: Balances and          |
|                                   | collections 500                   |
|                                   |                                   |
|                                   | 05xx Appropriations (-) (0)       |
|                                   |                                   |
|                                   | 0799 Balance, end of year 500     |
+-----------------------------------+-----------------------------------+
| # Schedule P Program & Financing  | 1000 Total new obligations        |
|                                   |                                   |
|                                   | (4801E-B+4902) \$0                |
|                                   |                                   |
|                                   | Budgetary Resources Available for |
|                                   | Obligation                        |
|                                   |                                   |
|                                   | 2200 New budget authority \$0     |
|                                   |                                   |
|                                   | 2395 Total new obligations (-)    |
|                                   | \$0                               |
|                                   |                                   |
|                                   | 2440 Unobligated balance          |
|                                   | available,                        |
|                                   |                                   |
|                                   | end of year \$0                   |
|                                   |                                   |
|                                   | ##### New B                       |
|                                   | udgetary Authority (Gross) Detail |
|                                   |                                   |
|                                   | 6025 Appropriation                |
|                                   | (4114-**4394E-B**) \$0            |
|                                   |                                   |
|                                   | (\$500-\$500)                     |
|                                   |                                   |
|                                   | #                                 |
|                                   | #### Change in Unpaid Obligations |
|                                   |                                   |
|                                   | 7240 Obligated balance, start of  |
|                                   | year \$0                          |
|                                   |                                   |
|                                   | 7299 Total unpaid obligations,    |
|                                   |                                   |
|                                   | start of year (4801B+4901B) \$0   |
|                                   |                                   |
|                                   | 7310 Total new obligations \$0    |
|                                   |                                   |
|                                   | 7320 Total outlays (gross) (-)    |
|                                   | (4902) \$0                        |
|                                   |                                   |
|                                   | 7440 Obligated balance, end of    |
|                                   | year \$0                          |
|                                   |                                   |
|                                   | ### Outlays (Gross), Detail       |
|                                   |                                   |
|                                   | 8697 Outlays from new mandatory   |
|                                   |                                   |
|                                   | authority \$0                     |
|                                   |                                   |
|                                   | 8698 Outlays from mandatory       |
|                                   |                                   |
|                                   | balances \$0                      |
|                                   |                                   |
|                                   | 8700 Total outlays (gross) \$0    |
|                                   |                                   |
|                                   | ### Memorandum                    |
|                                   |                                   |
|                                   | 9201 Total investments, start of  |
|                                   | year \$0                          |
|                                   |                                   |
|                                   | 9202 Total investments, end of    |
|                                   | year \$400                        |
+-----------------------------------+-----------------------------------+
| # Balance Sheet                   | Assets                            |
|                                   |                                   |
|                                   | 1.A.1. Fund Balance with Treasury |
|                                   | 200 (1010)                        |
|                                   |                                   |
|                                   | 1.A.2. Investments 400 (1610)     |
|                                   |                                   |
|                                   | (100) \(1611\)                    |
|                                   |                                   |
|                                   | 10 (1613)                         |
|                                   |                                   |
|                                   | 20 (1340)                         |
|                                   |                                   |
|                                   | 3\. Total Assets 530              |
|                                   |                                   |
|                                   | Net Position                      |
|                                   |                                   |
|                                   | 8\. Cumulative Results of         |
|                                   | Operations 530 (3310)             |
|                                   |                                   |
|                                   | # 10. Total                       |
|                                   |  Liabilities and Net Position 530 |
+-----------------------------------+-----------------------------------+
| # Statement of Net Cost           | 1.A. Program Costs                |
|                                   |                                   |
|                                   | 1.D. Less Earned Revenues (30)    |
|                                   | (5310)                            |
|                                   |                                   |
|                                   | \(500\) (5900)                    |
|                                   |                                   |
|                                   | # 5. Net Cost of Operations (530) |
|                                   |                                   |
|                                   | \*Note: If the revenue collected  |
|                                   | and being invested is             |
|                                   | predominantly non-exchange, the   |
|                                   | interest on those investments     |
|                                   | will be non-exchange and reported |
|                                   | on the Statement of Net Position  |
|                                   | rather than the Statement of Net  |
|                                   | Cost per FASAB Standard 7         |
|                                   | ¶156-160.                         |
+-----------------------------------+-----------------------------------+
| #                                 | Budgetary Resources               |
|  Statement of Budgetary Resources |                                   |
|                                   | 1.A. Appropriations 0             |
|                                   |                                   |
|                                   | (4114-**4394E-B**)                |
|                                   |                                   |
|                                   | 5\. Total Budgetary Resources 0   |
|                                   |                                   |
|                                   | 9\. Total, Status of Budgetary    |
|                                   | Resources 0                       |
+-----------------------------------+-----------------------------------+
| # Statement of Financing          | 1F. Exchange Revenue Not in the   |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | (500) \(5900\)                    |
|                                   |                                   |
|                                   | \(30\) (5310)\*                   |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (530)  |
|                                   |                                   |
|                                   | **-OR-**                          |
|                                   |                                   |
|                                   | 1F. Exchange Revenue Not in the   |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | (500) \(5900\)                    |
|                                   |                                   |
|                                   | \(20\) (1340)\*                   |
|                                   |                                   |
|                                   | 3.A. Depreciation and             |
|                                   | Amortization (10) (1613)\*        |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (530)  |
|                                   |                                   |
|                                   | # \*For this scenario, two option |
|                                   | s are presented for the Statement |
|                                   |  of Financing. The first option u |
|                                   | ses the balance of SGL 5310, whic |
|                                   | h is not associated with budget a |
|                                   | uthority available for obligation |
|                                   | . The second option resembles the |
|                                   |  current crosswalk and uses the c |
|                                   | omponents of SGL 5310, but the tr |
|                                   | ansactions need to be analyzed ra |
|                                   | ther than using E-B calculations. |
+-----------------------------------+-----------------------------------+
| # Closing entries                 | # *Budgetary*                     |
|                                   |                                   |
| TC-F204, TC-F228                  | # 42                              |
|                                   | 01 Total Act. Resources Coll. 500 |
|                                   |                                   |
|                                   | #  411                            |
|                                   | 4 App. Trust/Special Fd. Rec. 500 |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | # 5900 Other Revenue 500          |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 500    |
|                                   |                                   |
|                                   | # 5310 Interest Revenue 30        |
|                                   |                                   |
|                                   | #  3310 Cum. Results of Oper. 30  |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Post-closing ATB                | [Budgetary]{.underline}           |
|                                   | [Proprietary]{.underline}         |
|                                   |                                   |
|                                   | 4201 500 1010 200                 |
|                                   |                                   |
|                                   | **4394** (500) 1340 20            |
|                                   |                                   |
|                                   | 1610 400 1611 (100)               |
|                                   |                                   |
|                                   | 1613 10                           |
|                                   |                                   |
|                                   | 3310 (530)                        |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| #### Year 2                       |                                   |
+-----------------------------------+-----------------------------------+
| 4\. A portion of the previous     | *Budgetary*                       |
| year's receipts becomes available |                                   |
| for obligation.                   | **4394 Receipts Not Available**   |
|                                   |                                   |
| TC-A190                           | **for Obligation Upon             |
|                                   | Collection** 300                  |
|                                   |                                   |
|                                   | 4450 Unapportioned Authority 300  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+
| # 5. Revenue is collected.        | ## Budgetary                      |
|                                   |                                   |
| #                                 | ## 4114 Appropriated Trust or     |
|                                   |                                   |
| #                                 | Special Fund Receipts 880         |
|                                   |                                   |
| TC-A188                           | **4394 Receipts Not Available**   |
|                                   |                                   |
|                                   | **for Obligation Upon             |
|                                   | Collection** 880                  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 880                               |
|                                   |                                   |
|                                   | #  5900 Other Revenue 880         |
+-----------------------------------+-----------------------------------+
| # 6. Agen                         | ## Budgetary                      |
| cy receives interest on investmen |                                   |
| ts that were purchased last year. | ## 4114 Appropriated Trust or     |
|                                   |                                   |
| TC-A188, TC-A196, TC-A186 (Note)  | Special Fund Receipts 50          |
|                                   |                                   |
|                                   | **4394 Receipts Not Available**   |
|                                   |                                   |
|                                   | **for Obligation Upon             |
|                                   | Collection** 50                   |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 50                                |
|                                   |                                   |
|                                   | 1340 Interest Receivable 20       |
|                                   |                                   |
|                                   | #  5310 Interest Revenue 30       |
|                                   |                                   |
|                                   | \*Note: If an agency's            |
|                                   | legislation authorizes the        |
|                                   | interest on investments to be     |
|                                   | available for obligation in the   |
|                                   | year collected, the agency would  |
|                                   | record the same proprietary entry |
|                                   | as above and the following        |
|                                   | budgetary entry:                  |
|                                   |                                   |
|                                   | Budgetary                         |
|                                   |                                   |
|                                   | ##  4114 Appropriated Trust or    |
|                                   |                                   |
|                                   | Special Fund Receipts 50          |
|                                   |                                   |
|                                   | 4450 Unapportioned Authority 50   |
+-----------------------------------+-----------------------------------+
| # 7. Agency invests in B          | ## Budgetary                      |
| ureau of Public Debt Securities.  |                                   |
|                                   | None                              |
| ##                                |                                   |
|                                   | ## Proprietary                    |
| TC-B128                           |                                   |
|                                   | 1610 Investments in U.S. Treasury |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 1000                         |
|                                   |                                   |
|                                   | 1611 Discount on U.S. Treasury    |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 100                          |
|                                   |                                   |
|                                   | #  10                             |
|                                   | 10 Fund Balance with Treasury 900 |
+-----------------------------------+-----------------------------------+
| # Agency                          | ## Budgetary                      |
|  obligates \$250 of previous year |                                   |
| 's receipts that are available fo | 4450 Unapportioned Authority 250  |
| r obligation in the current year. |                                   |
|                                   | 4510 Apportionments 250           |
| TC-A116, TC-A120, TC-B204         |                                   |
|                                   | 4510 Apportionments 250           |
|                                   |                                   |
|                                   | 4610 Allotments 250               |
|                                   |                                   |
|                                   | 4610 Allotments 250               |
|                                   |                                   |
|                                   | #  4801                           |
|                                   | Unexpended Obligations-Unpd. 250  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+
| # Agency accrues in               | ## Budgetary                      |
| terest receivable on investments. |                                   |
|                                   | None                              |
| TC-C217                           |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1340 Interest Receivable 70       |
|                                   |                                   |
|                                   | #  5310 Interest Revenue 70       |
+-----------------------------------+-----------------------------------+
| # Adjusting Entry                 | ## Budgetary                      |
|                                   |                                   |
| Amortization of discount.         | None                              |
|                                   |                                   |
| TC-D510                           | ##                                |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1613 Amortization of Discount and |
|                                   |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 25                           |
|                                   |                                   |
|                                   | 5310 Interest Revenue 25          |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Pre-closing ATB                 | # [Budgetary]{.und                |
|                                   | erline} [Proprietary]{.underline} |
|                                   |                                   |
|                                   | 4114 930 1010 230                 |
|                                   |                                   |
|                                   | 4201. 500 1340 70                 |
|                                   |                                   |
|                                   | **4394** (1130) 1610 1400         |
|                                   |                                   |
|                                   | 4450 (50) 1611 (200)              |
|                                   |                                   |
|                                   | 4801 (250) 1613 35                |
|                                   |                                   |
|                                   | 3310 (530)                        |
|                                   |                                   |
|                                   | 5310 (125)                        |
|                                   |                                   |
|                                   | > 5900 (880)                      |
+-----------------------------------+-----------------------------------+
| **SF133**                         | Line 1A 4114E-**4394E-B**         |
|                                   | (930-630) 300                     |
|                                   |                                   |
|                                   | Line 2 4201B-**4394B** (500-500)  |
|                                   | 0                                 |
|                                   |                                   |
|                                   | Line 7 Total BR 300               |
|                                   |                                   |
|                                   | Line 8 4801 250                   |
|                                   |                                   |
|                                   | Line 10 4450 50                   |
|                                   |                                   |
|                                   | Line 11 Total Status 300          |
|                                   |                                   |
|                                   | Line 12 Obligated Bal, Oct. 1     |
|                                   |                                   |
|                                   | Line 14 Obligated Bal, eop        |
|                                   |                                   |
|                                   | A.  Accounts Receivable (-)       |
|                                   |                                   |
|                                   | B.  Unfilled Cust. Orders (-)     |
|                                   |                                   |
|                                   | C.  Undelivered Orders (+) 250    |
|                                   |                                   |
|                                   | D.  Accounts Payable (+)          |
|                                   |                                   |
|                                   | Line 15 Outlays                   |
|                                   |                                   |
|                                   | A.  Disbursements (+)             |
|                                   |                                   |
|                                   | B. Collections (-)                |
+-----------------------------------+-----------------------------------+
| **FMS 2108**                      | [Col. 5]{.underline} 1010 \$230   |
|                                   |                                   |
|                                   | [Col. 6]{.underline} 1610 \$1400  |
|                                   |                                   |
|                                   | 1611. \(200\)                     |
|                                   |                                   |
|                                   | [Col. 9]{.underline} 4801 \$250   |
|                                   |                                   |
|                                   | [Col. 11]{.underline} 4450 \$50   |
|                                   |                                   |
|                                   | **4394** \$1130                   |
|                                   |                                   |
|                                   | 5+6+7+8=9+10+11                   |
|                                   |                                   |
|                                   | 230+1400+(200)=250+50+1130        |
|                                   |                                   |
|                                   | 1430=1430                         |
+-----------------------------------+-----------------------------------+
| # S                               | 0199 Balances, start of year 500  |
| chedule N Unavailable Collections |                                   |
|                                   | 02xx Receipts                     |
|                                   |                                   |
|                                   | Earnings on investments 50        |
|                                   |                                   |
|                                   | Fees [880]{.underline}            |
|                                   |                                   |
|                                   | 0400 Total: Balances and          |
|                                   | collections 1430                  |
|                                   |                                   |
|                                   | 05xx Appropriations (-) (300)     |
|                                   |                                   |
|                                   | 0799 Balance, end of year 1130    |
+-----------------------------------+-----------------------------------+
| # Schedule P Program & Financing  | 1000 Total new obligations        |
|                                   |                                   |
| #                                 | (4801E-B+4902) \$250              |
|                                   |                                   |
|                                   | Budgetary Resources Available for |
|                                   | Obligation                        |
|                                   |                                   |
|                                   | 2200 New budget authority \$300   |
|                                   |                                   |
|                                   | 2395 Total new obligations (-)    |
|                                   | \$250                             |
|                                   |                                   |
|                                   | 2440 Unobligated balance          |
|                                   | available,                        |
|                                   |                                   |
|                                   | end of year \$50                  |
|                                   |                                   |
|                                   | ##### New B                       |
|                                   | udgetary Authority (Gross) Detail |
|                                   |                                   |
|                                   | 6025 Appropriation                |
|                                   | (4114-**4394E-B**) \$300          |
|                                   |                                   |
|                                   | (\$930-\$630)                     |
|                                   |                                   |
|                                   | #                                 |
|                                   | #### Change in Unpaid Obligations |
|                                   |                                   |
|                                   | 7240 Obligated balance, start of  |
|                                   | year \$0                          |
|                                   |                                   |
|                                   | 7299 Total unpaid obligations,    |
|                                   |                                   |
|                                   | start of year (4801B+4901B) \$0   |
|                                   |                                   |
|                                   | 7310 Total new obligations \$250  |
|                                   |                                   |
|                                   | 7320 Total outlays (gross) (-)    |
|                                   | (4902) \$0                        |
|                                   |                                   |
|                                   | 7440 Obligated balance, end of    |
|                                   | year \$250                        |
|                                   |                                   |
|                                   | ### Outlays (Gross), Detail       |
|                                   |                                   |
|                                   | 8697 Outlays from new mandatory   |
|                                   |                                   |
|                                   | authority \$0                     |
|                                   |                                   |
|                                   | 8698 Outlays from mandatory       |
|                                   |                                   |
|                                   | balances \$0                      |
|                                   |                                   |
|                                   | 8700 Total outlays (gross) \$0    |
|                                   |                                   |
|                                   | ### Memorandum                    |
|                                   |                                   |
|                                   | 9201 Total investments, start of  |
|                                   | year \$400                        |
|                                   |                                   |
|                                   | # 9202 Tota                       |
|                                   | l investments, end of year \$1400 |
+-----------------------------------+-----------------------------------+
| # Balance Sheet                   | Assets                            |
|                                   |                                   |
|                                   | 1.A.1. Fund Balance with Treasury |
|                                   | 230 (1010)                        |
|                                   |                                   |
|                                   | 1.A.2. Investments 1400 (1610)    |
|                                   |                                   |
|                                   | (200) \(1611\)                    |
|                                   |                                   |
|                                   | 35 (1613)                         |
|                                   |                                   |
|                                   | 70 (1340)                         |
|                                   |                                   |
|                                   | 3\. Total Assets 1535             |
|                                   |                                   |
|                                   | Net Position                      |
|                                   |                                   |
|                                   | 8\. Cumulative Results of         |
|                                   | Operations 1535 (3310)            |
|                                   |                                   |
|                                   | # 10. Total                       |
|                                   | Liabilities and Net Position 1535 |
+-----------------------------------+-----------------------------------+
| # Statement of Net Cost           | 1.A. Program Costs                |
|                                   |                                   |
|                                   | 1.D. Less Earned Revenues (125)   |
|                                   | (5310)                            |
|                                   |                                   |
|                                   | \(880\) (5900)                    |
|                                   |                                   |
|                                   | #                                 |
|                                   |  5. Net Cost of Operations (1005) |
|                                   |                                   |
|                                   | \*Note: If the revenue collected  |
|                                   | and being invested is             |
|                                   | predominantly non-exchange, the   |
|                                   | interest on those investments     |
|                                   | will be non-exchange and reported |
|                                   | on the Statement of Net Position  |
|                                   | rather than the Statement of Net  |
|                                   | Cost per FASAB Standard 7         |
|                                   | ¶156-160.                         |
+-----------------------------------+-----------------------------------+
| #                                 | Budgetary Resources               |
|  Statement of Budgetary Resources |                                   |
|                                   | 1.A. Appropriations 300           |
|                                   |                                   |
|                                   | (4114-**4394E-B**)                |
|                                   |                                   |
|                                   | 2.A. Brought Forward, October 1 0 |
|                                   |                                   |
|                                   | (4201B-**4394B**)                 |
|                                   |                                   |
|                                   | 5\. Total Budgetary Resources 300 |
|                                   |                                   |
|                                   | 6\. Obligations Incurred 250      |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 8.D. Unobligated Bal. Not Yet     |
|                                   | Available 50 (4450E-B)            |
|                                   |                                   |
|                                   | 9\. Total, Status of Budgetary    |
|                                   | Resources 300                     |
|                                   |                                   |
|                                   | 10\. Obligations Incurred 250     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 14.C. Undelivered Orders 250      |
|                                   | (4801)                            |
+-----------------------------------+-----------------------------------+
| # Statement of Financing          | 1.A. Obligations Incurred 250     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 1.F. Exchange Revenue Not in the  |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | > \(880\) (5900)                  |
|                                   |                                   |
|                                   | (125) (5310)\*                    |
|                                   |                                   |
|                                   | 2.A. Change in Amt of             |
|                                   | Goods/Services Ordered but Not    |
|                                   | Yet                               |
|                                   |                                   |
|                                   | Provided (250) (4801)             |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (1005) |
|                                   |                                   |
|                                   | **-OR-**                          |
|                                   |                                   |
|                                   | 1.A. Obligations Incurred 250     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 1F. Exchange Revenue Not in the   |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | (880) \(5900\)                    |
|                                   |                                   |
|                                   | ```{=html}                        |
|                                   | <!-- -->                          |
|                                   | ```                               |
|                                   | (70) (1340)\*                     |
|                                   |                                   |
|                                   | ```{=html}                        |
|                                   | <!-- -->                          |
|                                   | ```                               |
|                                   | (30) (5310)\*                     |
|                                   |                                   |
|                                   | 2.A. Change in Amt of             |
|                                   | Goods/Services Ordered but Not    |
|                                   | Yet                               |
|                                   |                                   |
|                                   | Provided (250) (4801)             |
|                                   |                                   |
|                                   | 3.A. Depreciation and             |
|                                   | Amortization (25) (1613)\*        |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (1005) |
|                                   |                                   |
|                                   | # \*For this scenario, two option |
|                                   | s are presented for the Statement |
|                                   |  of Financing. The first option u |
|                                   | ses the balance of SGL 5310, whic |
|                                   | h is not associated with budget a |
|                                   | uthority available for obligation |
|                                   | . The second option resembles the |
|                                   |  current crosswalk and uses the c |
|                                   | omponents of SGL 5310, but the tr |
|                                   | ansactions need to be analyzed ra |
|                                   | ther than using E-B calculations. |
|                                   |                                   |
|                                   | Only the portions of SGL 1340(txn |
|                                   | #9) and 1613(adj entry) that      |
|                                   | affect Net Cost in the current    |
|                                   | year should be used. The portion  |
|                                   | of SGL 5310 not represented by    |
|                                   | 1340 or 1613 also needs to be     |
|                                   | used(txn #6).                     |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Closing Entries                 | ## Budgetary                      |
|                                   |                                   |
| TC-F204, TC-F228                  | 4201 Total Act. Resources Coll.   |
|                                   | 930                               |
|                                   |                                   |
|                                   | 4114 App. Trust/Special Fd. Rec.  |
|                                   | 930                               |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | # 5900 Other Revenue 880          |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 880    |
|                                   |                                   |
|                                   | # 5310 Interest Revenue 100       |
|                                   |                                   |
|                                   | #  3310 Cum. Results of Oper. 100 |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Post-closing ATB                | [Budgetary]{.underline}           |
|                                   | [Proprietary]{.underline}         |
|                                   |                                   |
|                                   | 4201 1430 1010 230                |
|                                   |                                   |
|                                   | **4394** (1130) 1340 70           |
|                                   |                                   |
|                                   | 4450 (50) 1610 1400               |
|                                   |                                   |
|                                   | 4801 (250) 1611 (200)             |
|                                   |                                   |
|                                   | 1613 35                           |
|                                   |                                   |
|                                   | 3310 (1535)                       |
+-----------------------------------+-----------------------------------+

+-----------------------------------+-----------------------------------+
| #### Year 3                       |                                   |
+-----------------------------------+-----------------------------------+
| 10\. All receipts previously      | *Budgetary*                       |
| unavailable become available for  |                                   |
| obligation.                       | **4394 Receipts Not Available**   |
|                                   |                                   |
| TC-A190                           | **for Obligation Upon             |
|                                   | Collection** 1130                 |
|                                   |                                   |
|                                   | 4450 Unapportioned Authority 1130 |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+
| # 11. Revenue is collected.       | ## Budgetary                      |
|                                   |                                   |
| #                                 | ## 4114 Appropriated Trust or     |
|                                   |                                   |
| #                                 | Special Fund Receipts 730         |
|                                   |                                   |
| TC-A188                           | **4394 Receipts Not Available**   |
|                                   |                                   |
|                                   | **for Obligation Upon             |
|                                   | Collection** 730                  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 730                               |
|                                   |                                   |
|                                   | #  5900 Other Revenue 730         |
+-----------------------------------+-----------------------------------+
| # 12. Agen                        | ## Budgetary                      |
| cy receives interest on investmen |                                   |
| ts that were purchased last year. | ## 4114 Appropriated Trust or     |
|                                   |                                   |
| TC-A188, TC-A196, TC-A186 (Note)  | Special Fund Receipts 120         |
|                                   |                                   |
|                                   | **4394 Receipts Not Available**   |
|                                   |                                   |
|                                   | **for Obligation Upon             |
|                                   | Collection** 120                  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 120                               |
|                                   |                                   |
|                                   | 1340 Interest Receivable 70       |
|                                   |                                   |
|                                   | #  5310 Interest Revenue 50       |
|                                   |                                   |
|                                   | \*Note: If an agency's            |
|                                   | legislation authorizes the        |
|                                   | interest on investments to be     |
|                                   | available for obligation in the   |
|                                   | year collected, the agency would  |
|                                   | record the same proprietary entry |
|                                   | as above and the following        |
|                                   | budgetary entry:                  |
|                                   |                                   |
|                                   | Budgetary                         |
|                                   |                                   |
|                                   | ##  4114 Appropriated Trust or    |
|                                   |                                   |
|                                   | Special Fund Receipts 120         |
|                                   |                                   |
|                                   | 4450 Unapportioned Authority 120  |
+-----------------------------------+-----------------------------------+
| # 13. Agency invests in B         | ## Budgetary                      |
| ureau of Public Debt Securities.  |                                   |
|                                   | **4394 Receipts Not Available**   |
| ##                                |                                   |
|                                   | **for Obligation Upon             |
| TC-B126                           | Collection** 25                   |
|                                   |                                   |
|                                   | ##  4114 Appropriated Trust or    |
|                                   |                                   |
|                                   | Special Fund Receipts 25          |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1610 Investments in U.S. Treasury |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 800                          |
|                                   |                                   |
|                                   | 1612 Premium on U.S. Treasury     |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 25                           |
|                                   |                                   |
|                                   | #  10                             |
|                                   | 10 Fund Balance with Treasury 825 |
+-----------------------------------+-----------------------------------+
| # 14. Agency                      | ## Budgetary                      |
|  obligates \$900 of previous year |                                   |
| 's receipts that are available fo | 4450 Unapportioned Authority 900  |
| r obligation in the current year. |                                   |
|                                   | 4510 Apportionments 900           |
| TC-A116, TC-A120, TC-B204         |                                   |
|                                   | 4510 Apportionments 900           |
|                                   |                                   |
|                                   | 4610 Allotments 900               |
|                                   |                                   |
|                                   | 4610 Allotments 900               |
|                                   |                                   |
|                                   | #  4801                           |
|                                   | Unexpended Obligations-Unpd. 900  |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | None                              |
+-----------------------------------+-----------------------------------+
| # 15. Investments need to         | ## Budgetary                      |
|  be redeemed for the cash outlay. |                                   |
|                                   | ## 4114 Appropriated Trust or     |
| #                                 |                                   |
|                                   | Special Fund Receipts 40          |
| TC-C306 , TC-D510                 |                                   |
|                                   | **4394 Receipts Not Available**   |
|                                   |                                   |
|                                   | **for Obligation Upon             |
|                                   | Collection** 40                   |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | a)1613 Amortization of Discount   |
|                                   | and                               |
|                                   |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 8                            |
|                                   |                                   |
|                                   | 5310 Interest Revenue 8           |
|                                   |                                   |
|                                   | -and-                             |
|                                   |                                   |
|                                   | b\) 1010 Fund Balance with        |
|                                   | Treasury 265                      |
|                                   |                                   |
|                                   | 1611 Discount on U.S. Treasury    |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 75                           |
|                                   |                                   |
|                                   | 1610 Investments in U.S. Treasury |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 300                          |
|                                   |                                   |
|                                   | 1613 Amortization of Discount and |
|                                   |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 24                           |
|                                   |                                   |
|                                   | 7110 Gains on Disposition of      |
|                                   | Assets 16                         |
+-----------------------------------+-----------------------------------+
| # 16. Agency expends and          | ## Budgetary                      |
| disburses \$200 of obligations ma |                                   |
| de in the previous year. (txn#8)  | 4801 Unexpended Obligations-Unpd. |
|                                   | 200                               |
| TC-B302, TC-B110                  |                                   |
|                                   | 4902 Expended Authority-Pd. 200   |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 6100 Oper. Expenses/Program Costs |
|                                   | 200                               |
|                                   |                                   |
|                                   | 1010 Fund Balance with Treasury   |
|                                   | 200                               |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # 17. Agency accrues in           | ## Budgetary                      |
| terest receivable on investments. |                                   |
|                                   | None.                             |
| TC-C217                           |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | 1340 Interest Receivable 380      |
|                                   |                                   |
|                                   | #  5310 Interest Revenue 380      |
+-----------------------------------+-----------------------------------+
| # Adjusting Entry                 | ## Budgetary                      |
|                                   |                                   |
| Amortization of discount and      | None                              |
| premium.                          |                                   |
|                                   | ## Proprietary                    |
| #                                 |                                   |
|                                   | 1613 Amortization of Discount and |
| TC-D510                           |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | Debt 21                           |
|                                   |                                   |
|                                   | 5310 Interest Revenue 21          |
|                                   |                                   |
|                                   | 5310 Interest Revenue 2           |
|                                   |                                   |
|                                   | 1613 Amortization of Discount and |
|                                   |                                   |
|                                   | Premium on U.S. Treasury          |
|                                   |                                   |
|                                   | Securities Issued by Public       |
|                                   |                                   |
|                                   | #  Debt 2                         |
+-----------------------------------+-----------------------------------+
| # Pre-closing ATB                 | # [Budgetary]{.und                |
|                                   | erline} [Proprietary]{.underline} |
|                                   |                                   |
|                                   | 4114 865 1010 320                 |
|                                   |                                   |
|                                   | 4201 1430 1340 380                |
|                                   |                                   |
|                                   | **4394** (865) 1610 1900          |
|                                   |                                   |
|                                   | 4450 (280) 1611 (125)             |
|                                   |                                   |
|                                   | 4801 (950) 1612 25                |
|                                   |                                   |
|                                   | 4902 (200) 1613 38                |
|                                   |                                   |
|                                   | 3310 (1535)                       |
|                                   |                                   |
|                                   | > 5310 (457)                      |
|                                   | >                                 |
|                                   | > 5900 (730)                      |
|                                   |                                   |
|                                   | 6100 200                          |
|                                   |                                   |
|                                   | 7110 (16)                         |
+-----------------------------------+-----------------------------------+
| **SF133**                         | Line 1A 4114E-**4394E-B**         |
|                                   | (865-(265)) 1130                  |
|                                   |                                   |
|                                   | Line 2 4201B-**4394B**-4801B      |
|                                   | (1430-1130-250) [50]{.underline}  |
|                                   |                                   |
|                                   | Line 7 Total BR 1180              |
|                                   |                                   |
|                                   | Line 8 4801E-B 700                |
|                                   |                                   |
|                                   | 4902E 200                         |
|                                   |                                   |
|                                   | Line 10 4450E [280]{.underline}   |
|                                   |                                   |
|                                   | Line 11 Total Status 1180         |
|                                   |                                   |
|                                   | Line 12 Obligated Bal, Oct. 1     |
|                                   |                                   |
|                                   | Line 14 Obligated Bal, eop        |
|                                   |                                   |
|                                   | E.  Accounts Receivable (-)       |
|                                   |                                   |
|                                   | F.  Unfilled Cust. Orders (-)     |
|                                   |                                   |
|                                   | G.  Undelivered Orders (+) 950    |
|                                   |                                   |
|                                   | H.  Accounts Payable (+)          |
|                                   |                                   |
|                                   | Line 15 Outlays                   |
|                                   |                                   |
|                                   | A.  Disbursements (+) 200         |
|                                   |                                   |
|                                   | B. Collections (-)                |
+-----------------------------------+-----------------------------------+
| **FMS 2108**                      | [Col. 5]{.underline} 1010 \$320   |
|                                   |                                   |
|                                   | [Col. 6]{.underline} 1610 \$1900  |
|                                   |                                   |
|                                   | 1611. \(125\)                     |
|                                   |                                   |
|                                   | [Col. 9]{.underline} 4801 \$950   |
|                                   |                                   |
|                                   | [Col. 11]{.underline} 4450 \$280  |
|                                   |                                   |
|                                   | **4394** \$865                    |
|                                   |                                   |
|                                   | 5+6+7+8=9+10+11                   |
|                                   |                                   |
|                                   | 320+1900+(125)=950+280+865        |
|                                   |                                   |
|                                   | 2095=2095                         |
+-----------------------------------+-----------------------------------+
| # S                               | 0199 Balances, start of year 500  |
| chedule N Unavailable Collections |                                   |
|                                   | 02xx Receipts                     |
|                                   |                                   |
|                                   | Earnings on investments 135       |
|                                   |                                   |
|                                   | Fees [730]{.underline}            |
|                                   |                                   |
|                                   | 0400 Total: Balances and          |
|                                   | collections 1365                  |
|                                   |                                   |
|                                   | 05xx Appropriations (-) (1130)    |
|                                   |                                   |
|                                   | 0799 Balance, end of year 235     |
+-----------------------------------+-----------------------------------+
| # Schedule P Program & Financing  | 1000 Total new obligations        |
|                                   |                                   |
| #                                 | (4801E-B+4902) \$250              |
|                                   |                                   |
|                                   | Budgetary Resources Available for |
|                                   | Obligation                        |
|                                   |                                   |
|                                   | 2200 New budget authority \$300   |
|                                   |                                   |
|                                   | 2395 Total new obligations (-)    |
|                                   | \$250                             |
|                                   |                                   |
|                                   | 2440 Unobligated balance          |
|                                   | available,                        |
|                                   |                                   |
|                                   | end of year \$50                  |
|                                   |                                   |
|                                   | ##### New B                       |
|                                   | udgetary Authority (Gross) Detail |
|                                   |                                   |
|                                   | 6025 Appropriation                |
|                                   | (4114-**4394E-B**) \$300          |
|                                   |                                   |
|                                   | (\$930-\$630)                     |
|                                   |                                   |
|                                   | #                                 |
|                                   | #### Change in Unpaid Obligations |
|                                   |                                   |
|                                   | 7240 Obligated balance, start of  |
|                                   | year \$0                          |
|                                   |                                   |
|                                   | 7299 Total unpaid obligations,    |
|                                   |                                   |
|                                   | start of year (4801B+4901B) \$0   |
|                                   |                                   |
|                                   | 7310 Total new obligations \$250  |
|                                   |                                   |
|                                   | 7320 Total outlays (gross) (-)    |
|                                   | (4902) \$0                        |
|                                   |                                   |
|                                   | 7440 Obligated balance, end of    |
|                                   | year \$250                        |
|                                   |                                   |
|                                   | ### Outlays (Gross), Detail       |
|                                   |                                   |
|                                   | 8697 Outlays from new mandatory   |
|                                   |                                   |
|                                   | authority \$0                     |
|                                   |                                   |
|                                   | 8698 Outlays from mandatory       |
|                                   |                                   |
|                                   | balances \$200                    |
|                                   |                                   |
|                                   | 8700 Total outlays (gross) \$0    |
|                                   |                                   |
|                                   | ### Memorandum                    |
|                                   |                                   |
|                                   | 9201 Total investments, start of  |
|                                   | year \$1400                       |
|                                   |                                   |
|                                   | # 9202 Tota                       |
|                                   | l investments, end of year \$1900 |
+-----------------------------------+-----------------------------------+
| # Balance Sheet                   | Assets                            |
|                                   |                                   |
|                                   | 1.A.1. Fund Balance with Treasury |
|                                   | 320 (1010)                        |
|                                   |                                   |
|                                   | 1.A.2. Investments 1900 (1610)    |
|                                   |                                   |
|                                   | (125) \(1611\)                    |
|                                   |                                   |
|                                   | 25 (1612) 38 (1613)               |
|                                   |                                   |
|                                   | 380 (1340)                        |
|                                   |                                   |
|                                   | 3\. Total Assets 2538             |
|                                   |                                   |
|                                   | Net Position                      |
|                                   |                                   |
|                                   | 8\. Cumulative Results of         |
|                                   | Operations 2538 (3310)            |
|                                   |                                   |
|                                   | # 10. Total                       |
|                                   | Liabilities and Net Position 2538 |
+-----------------------------------+-----------------------------------+
| # Statement of Net Cost           | 1.A. Program Costs 200 (6100)     |
|                                   |                                   |
|                                   | \(16\) (7110)                     |
|                                   |                                   |
|                                   | 1.D. Less Earned Revenues (457)   |
|                                   | (5310)                            |
|                                   |                                   |
|                                   | \(730\) (5900)                    |
|                                   |                                   |
|                                   | #                                 |
|                                   |  5. Net Cost of Operations (1003) |
|                                   |                                   |
|                                   | \*Note: If the revenue collected  |
|                                   | and being invested is             |
|                                   | predominantly non-exchange, the   |
|                                   | interest on those investments     |
|                                   | will be non-exchange and reported |
|                                   | on the Statement of Net Position  |
|                                   | rather than the Statement of Net  |
|                                   | Cost per FASAB Standard 7         |
|                                   | ¶156-160.                         |
+-----------------------------------+-----------------------------------+
| #                                 | Budgetary Resources               |
|  Statement of Budgetary Resources |                                   |
|                                   | # 1.A. Appropriations 1130        |
|                                   |                                   |
|                                   | #  (4114-4394E-B)                 |
|                                   |                                   |
|                                   | 2.A. Brought Forward, October 1   |
|                                   | 50                                |
|                                   |                                   |
|                                   | (4201B-**4394B**-4801B)           |
|                                   |                                   |
|                                   | 5\. Total Budgetary Resources     |
|                                   | 1180                              |
|                                   |                                   |
|                                   | 6\. Obligations Incurred 700      |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 200 (4902)                        |
|                                   |                                   |
|                                   | 8.D. Unobligated Bal. Not Yet     |
|                                   | Available 280 (4450E)             |
|                                   |                                   |
|                                   | 9\. Total, Status of Budgetary    |
|                                   | Resources 1180                    |
|                                   |                                   |
|                                   | 10\. Obligations Incurred 700     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 14.C. Undelivered Orders 950      |
|                                   | (4801)                            |
|                                   |                                   |
|                                   | 15.A. Total Outlays 200 (4902)    |
+-----------------------------------+-----------------------------------+
| # Statement of Financing          | 1.A. Obligations Incurred 700     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 200 (4902)                        |
|                                   |                                   |
|                                   | 1.F. Exchange Revenue Not in the  |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | > \(730\) (5900)                  |
|                                   |                                   |
|                                   | (457) (5310)\*                    |
|                                   |                                   |
|                                   | 2.A. Change in Amt of             |
|                                   | Goods/Services Ordered but Not    |
|                                   | Yet                               |
|                                   |                                   |
|                                   | Provided (700) (4801)             |
|                                   |                                   |
|                                   | 3.D. Loss on Disposition of       |
|                                   | Assets (16) (7110)                |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (1003) |
|                                   |                                   |
|                                   | **-OR-**                          |
|                                   |                                   |
|                                   | 1.A. Obligations Incurred 700     |
|                                   | (4801E-B)                         |
|                                   |                                   |
|                                   | 200 (4902)                        |
|                                   |                                   |
|                                   | 1F. Exchange Revenue Not in the   |
|                                   | Entity's Budget                   |
|                                   |                                   |
|                                   | (730) \(5900\)                    |
|                                   |                                   |
|                                   | ```{=html}                        |
|                                   | <!-- -->                          |
|                                   | ```                               |
|                                   | (380) (1340)\*                    |
|                                   |                                   |
|                                   | ```{=html}                        |
|                                   | <!-- -->                          |
|                                   | ```                               |
|                                   | (50) (5310)\*                     |
|                                   |                                   |
|                                   | 2.A. Change in Amt of             |
|                                   | Goods/Services Ordered but Not    |
|                                   | Yet                               |
|                                   |                                   |
|                                   | Provided (700) (4801)             |
|                                   |                                   |
|                                   | 3.A. Depreciation and             |
|                                   | Amortization (27) (1613)\*        |
|                                   |                                   |
|                                   | 3.D. Loss on Disposition of       |
|                                   | Assets (16) (7110)                |
|                                   |                                   |
|                                   | 5\. Net Cost of Operations (1003) |
|                                   |                                   |
|                                   | # \*For this scenario, two option |
|                                   | s are presented for the Statement |
|                                   |  of Financing. The first option u |
|                                   | ses the balance of SGL 5310, whic |
|                                   | h is not associated with budget a |
|                                   | uthority available for obligation |
|                                   | . The second option resembles the |
|                                   |  current crosswalk and uses the c |
|                                   | omponents of SGL 5310, but the tr |
|                                   | ansactions need to be analyzed ra |
|                                   | ther than using E-B calculations. |
|                                   |                                   |
|                                   | Only the portions of SGL 1340(txn |
|                                   | #17) and 1613(txn #15a, adj       |
|                                   | entry) that affect Net Cost in    |
|                                   | the current year should be used.  |
|                                   | The portion of SGL 5310 not       |
|                                   | represented by 1340 or 1613 also  |
|                                   | needs to be used(txn #12).        |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Closing Entries                 | ## Budgetary                      |
|                                   |                                   |
| TC-F204, TC-F214, TC-F228,        | 4201 Total Act. Resources Coll.   |
| TC-F230                           | 865                               |
|                                   |                                   |
|                                   | 4114 App. Trust/Special Fd. Rec.  |
|                                   | 865                               |
|                                   |                                   |
|                                   | 4902 Expended Authority-Pd. 200   |
|                                   |                                   |
|                                   | 4201 Total Act. Resources Coll.   |
|                                   | 200                               |
|                                   |                                   |
|                                   | ## Proprietary                    |
|                                   |                                   |
|                                   | # 5900 Other Revenue 730          |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 730    |
|                                   |                                   |
|                                   | # 5310 Interest Revenue 457       |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 457    |
|                                   |                                   |
|                                   | 7110 Gains on Disposition of      |
|                                   | Assets 16                         |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 16     |
|                                   |                                   |
|                                   | 3310 Cum. Results of Oper. 200    |
|                                   |                                   |
|                                   | #  6100                           |
|                                   |  Oper. Expenses/Program Costs 200 |
|                                   |                                   |
|                                   | #                                 |
+-----------------------------------+-----------------------------------+
| # Post-closing ATB                | [Budgetary]{.underline}           |
|                                   | [Proprietary]{.underline}         |
|                                   |                                   |
|                                   | 4201 2095 1010 320                |
|                                   |                                   |
|                                   | **4394** (865) 1340 380           |
|                                   |                                   |
|                                   | 4450 (280) 1610 1900              |
|                                   |                                   |
|                                   | 4801 (950) 1611 (125)             |
|                                   |                                   |
|                                   | 1612 25                           |
|                                   |                                   |
|                                   | 1613 38                           |
|                                   |                                   |
|                                   | 3310 (2538)                       |
+-----------------------------------+-----------------------------------+