Scenario VIII illustrates accounting and reporting for the *transfer of
contract authority* between two trust funds. For a detailed description
and background related to contract authority and the USSGL accounts
involved, refer to contract authority scenarios posted on the USSGL Web
site.

Trust funds with contract authority typically involve at least two
reporting entities. The first is the TAFS managed by BPD. BPD is
responsible for recording the collection and investment of receipts. For
example, the BPD-managed Highway Trust Fund collects earmarked taxes on
gasoline and other fuels. The second entity is the TAFS managed by the
Federal program agency. The agency TAFS is the account in which contract
authority is granted and program activities are managed. For example,
the Federal Highway Administration of the U.S. Department of
Transportation manages the Liquidation of Contract Authorization trust
fund, and is responsible for recording the contract authority, recording
the appropriations to liquidate contract authority, as well as tracking
obligations and disbursements of the fund*.* Note that while the
appropriation to liquidate contract authority is granted in
appropriation acts, the funds will not be transferred via SF 1151 until
actually needed for disbursement*.* This is for cash management purposes
so that the interest earned in the BPD TAFS is maximized. That concept
is illustrated in Scenario VII, Trust Funds with Contract Authority,
Part I: Appropriations to Liquidate Contract Authority -- Funded by
Nonexpenditure Transfers, and involves established USSGL account 4136
Contract Authority to be Liquidated by Trust Funds.

In some instances, however, the agency entity (referred to in this
scenario as the parent account) is also granted the authority to
*transfer contract authority* to recipient TAFS (referred to as the
recipient account). This is usually in the form of allocation transfers,
but may also be an appropriation/balance transfer. *At the time that the
contract authority transfers, however, the funds will not be transferred
until actually needed for disbursement.* Again, this is in order to
maintain sound cash management principles. For this reason, and in order
to support specific P&F lines, USSGL account 4137 Transfers of Contract
Authority was established, and is the basis of this scenario.

**Year 1**

**Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| 1.  **To record the enactment of  | 1.  **To record the enactment of  |
|     public law for new contract   |     public law for new contract   |
|     authority. (TC A166)**        |     authority.**                  |
|                                   |                                   |
| > ***Budgetary***                 | N/A                               |
| >                                 |                                   |
| > 4131 CY Contract Authority      |                                   |
| > Realized - Def 1,000            |                                   |
| >                                 |                                   |
| > 4620 Unob Fds Not Subj to       |                                   |
| > Apport 1,000                    |                                   |
|                                   |                                   |
| ***Proprietary***                 |                                   |
|                                   |                                   |
| N/A                               |                                   |
+-----------------------------------+-----------------------------------+
| **2. To record the appropriation  | **2. To record the appropriation  |
| to liquidate contract authority.  | to liquidate contract authority.  |
| Funds are not transferred until   | Funds are not transferred until   |
| needed for disbursement. (TC      | needed for disbursement.**        |
| A173)**                           |                                   |
|                                   | N/A                               |
| ***Budgetary***                   |                                   |
|                                   |                                   |
| 4126 Amounts Appropriated from    |                                   |
| Specific Treasury- Managed Trust  |                                   |
| Fund TAFS -- Receivable 600       |                                   |
|                                   |                                   |
| 4136 CA to be Liquidated by TF    |                                   |
| 600                               |                                   |
|                                   |                                   |
| ***Proprietary***                 |                                   |
|                                   |                                   |
| 1330 Receivable for Transfers of  |                                   |
| Currently                         |                                   |
|                                   |                                   |
| > Invested Balances 600           |                                   |
| >                                 |                                   |
| > 5755 Nonexpenditure Financing   |                                   |
| > Sources -                       |                                   |
| >                                 |                                   |
| > Transfers-In 600                |                                   |
+-----------------------------------+-----------------------------------+

**Year 1**

> **Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| **3. To record transfer-out of    | **3. To record transfer-out of    |
| contract authority from the       | contract authority from the       |
| parent account to the recipient   | parent account to the recipient   |
| account based upon an approved    | account based upon an approved    |
| letter. (TC A179)**               | letter. (TC A177)**               |
|                                   |                                   |
| ***Budgetary***                   | ***Budgetary***                   |
|                                   |                                   |
| 4620 Unob Fds Not Subj to Apport  | 4137 Transfers of Contract        |
| 50                                | Authority 50                      |
|                                   |                                   |
| 4137 Transfers of Contract        | 4620 Unob Fds Not Subj to Apport  |
| Authority 50                      | 50                                |
|                                   |                                   |
| ***Proprietary***                 | ***Proprietary***                 |
|                                   |                                   |
| 5765. Nonexpenditure Financing    | 1330. Receivable for Transfers of |
|       Sources -                   |       Currently                   |
|                                   |                                   |
| > Transfers-Out 50                | > Invested Balances 50            |
|                                   |                                   |
| 2150. Payable for Transfers of    | 5755. Nonexpenditure Financing    |
|                                   |       Sources - Transfers-In 50   |
| > Currently Invested Balances 50  |                                   |
+-----------------------------------+-----------------------------------+

**Year 1**

**Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| 4.  **Recipient account requests  | 4.  **Recipient account requests  |
|     transfer of funds to          |     transfer of funds to          |
|     liquidate the contract        |     liquidate the contract        |
|     authority that was            |     authority that was            |
|     transferred in #3. This is    |     transferred in #3. This is    |
|     accomplished via SF 1151.     |     accomplished via SF 1151.     |
|     First, an**                   |     First, an**                   |
|                                   |                                   |
| **SF 1151 must be processed to    | **SF 1151 must be processed to    |
| move the fund balance from the    | move the fund balance from the    |
| BPD corpus account into the       | BPD corpus account into the       |
| parent account.**                 | parent account.**                 |
|                                   |                                   |
| A.  **To record the SF 1151       | A.  **To record the SF 1151       |
|     transfer-in from the BPD      |     transfer-in from the BPD      |
|     corpus account into the       |     corpus account into the       |
|     parent account. (TC A175)**   |     parent account.**             |
|                                   |                                   |
| ***Budgetary***                   | N/A                               |
|                                   |                                   |
| 4136 CA to be Liquidated by TF 30 |                                   |
|                                   |                                   |
| 4126 Amts Appropriated fr         |                                   |
| Specific Treasury- Managed TF     |                                   |
| TAFS -- Receivable 30             |                                   |
|                                   |                                   |
| and                               |                                   |
|                                   |                                   |
| 4138 Appropriations to Liquidate  |                                   |
| CA 30                             |                                   |
|                                   |                                   |
| 4135 Contract Authority           |                                   |
| Liquidated 30                     |                                   |
|                                   |                                   |
| ***Proprietary***                 |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 30                                |                                   |
|                                   |                                   |
| 1330 Receiv for Trans of Curr Inv |                                   |
| Bal 30                            |                                   |
+-----------------------------------+-----------------------------------+

**Year 1**

**Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| **B. To record the immediate SF   | **B. To record the immediate SF   |
| 1151 transfer-out to the          | 1151 transfer-in to the recipient |
| recipient account in order to     | account in order to liquidate the |
| liquidate the contract authority  | contract authority previously     |
| previously transferred in #2. (TC | transferred in #2. (TC A181)**    |
| A180)**                           |                                   |
|                                   | ***Budgetary***                   |
| ***Budgetary***                   |                                   |
|                                   | 4175 Allocation Transfers of CY   |
| 4137 Transfers of Contract        | Authority for Non- Invested       |
| Authority 30                      | Accounts 30                       |
|                                   |                                   |
| 4175 Allocation Transfers of CY   | 4137 Transfers of Contract        |
|                                   | Authority 30                      |
| Authority for Non-Invested        |                                   |
| Accounts 30                       | ***Proprietary***                 |
|                                   |                                   |
| ***Proprietary***                 | 1010 Fund Balance With Treasury   |
|                                   | 30                                |
| 2150. Payable for Trans of Curr   |                                   |
|       Inv Bal 30                  | 1330 Receivable for Transfers of  |
|                                   | Currently                         |
| 1010 Fund Balance With Treasury   |                                   |
| 30                                | Invested Balances 30              |
+-----------------------------------+-----------------------------------+

**Year 1**

**Parent Account (69X8000) Recipient Account (14-69X8000)**

***Budgetary***

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

  --------------------- ------------------------- -----------------------
  4126                  570                       

  4131                  1,000                     

  4135                                            30

  4136                                            570

  4137                                            20

  4138                  30                        

  4175                                            30

  4620                                            950

                        **1,600**                 **1,600**
  --------------------- ------------------------- -----------------------

**Closing Entries**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4175 Alloc Transfers of CY Authority for Non- Invested Accounts 30    |
|                                                                       |
| 4138 Appropriations to Liquidate CA 30                                |
+-----------------------------------------------------------------------+
| **C2) To record the closing of fiscal year contract authority. (TC    |
| F206)**                                                               |
|                                                                       |
| 4135 Contract Authority Liquidated 30                                 |
|                                                                       |
| **4139 CA Carried Forward 970**                                       |
|                                                                       |
| 4131 CY Contract Authority Real - Def 1,000                           |
+-----------------------------------------------------------------------+

***Budgetary***

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

  --------------------- ------------------------- -----------------------
  4137                  20                        

  4175                  30                        

  4620                                            50

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4201 Total Actual Resources - Collected 30                            |
|                                                                       |
| 4175 Alloc Transfers of CY Authority for Non-Invested Accounts 30     |
+-----------------------------------------------------------------------+

**Year 1**

**Parent Account (69X8000)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4126                  570                       

  4136                                            570

  4137                                            20

  4139                  970                       

  4620                                            950

                        **1,540**                 **1,540**
  --------------------- ------------------------- -----------------------

**Recipient Account (14-69X8000)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4137                  20                        

  4201                  30                        

  4620                                            50

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Year 1**

**Parent Account (69X8000)**

***Proprietary***

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

  --------------------- ------------------------- -----------------------
  1330                  570                       

  2150                                            20

  5755                                            600

  5765                  50                        

                        **620**                   **620**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

+-----------------------------------------------------------------------+
| **C1) To record the closing of other financing sources into           |
| cumulative results of operations. (TC F228)**                         |
|                                                                       |
| > 5755 Nonexpenditure Financing Sources -                             |
| >                                                                     |
| > Transfers-In 600                                                    |
| >                                                                     |
| > **3310 Cumulative Results of Operations 550** 5765 Nonexpenditure   |
| > Financing Sources -                                                 |
| >                                                                     |
| > Transfers-Out 50                                                    |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1330                  570                       

  2150                                            20

  3310                                            550

                        **570**                   **570**
  --------------------- ------------------------- -----------------------

**Recipient Account (14-69X8000)**

***Proprietary***

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

  --------------------- ------------------------- -----------------------
  1010                  30                        

  1330                  20                        

  5755                                            50

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

+-----------------------------------------------------------------------+
| **C1) To record the closing of other financing sources into           |
| cumulative results of operations. (TC F228)**                         |
|                                                                       |
| > 5755 Nonexpenditure Financing Sources -                             |
| >                                                                     |
| > Transfers-In 50                                                     |
|                                                                       |
| 3310 Cumulative Results of Operations 50                              |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1010                  30                        

  1330                  20                        

  3310                                            50

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Year 1**

**Parent Account (69X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| A.  Appropriations (4126E-B, 4138E) 600                               |
|                                                                       |
| > C. Contract Authority (4131E) 1,000                                 |
| >                                                                     |
| > D. Net Transfers (4137E-B, 4175E) (50)                              |
|                                                                       |
| 6.  Permanently Not Available                                         |
|                                                                       |
| E. Other Auth.W/drawn (4135E, 4136E-B) (600)                          |
|                                                                       |
| **7. Total Budgetary Resources 950**                                  |
|                                                                       |
| 8\. Obligations Incurred                                              |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 950                         |
|                                                                       |
| **11. Total Status of Budgetary Resources 950**                       |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+

**Recipient Account (14-69X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| A.  Appropriations                                                    |
|                                                                       |
| > C. Contract Authority                                               |
| >                                                                     |
| > D. Net Transfers (4137E-B, 4175E) 50                                |
|                                                                       |
| **7. Total Budgetary Resources 50**                                   |
|                                                                       |
| 8\. Obligations Incurred                                              |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 50                          |
|                                                                       |
| **11. Total Status of Budgetary Resources 50**                        |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+

**Year 1**

**Parent Account (69X8000)**

+-----------------------------------------------------------------------+
| # FMS 2108: Year-End Closing Statement                                |
|                                                                       |
| Col. 2 Preclosing unexpended balance 0                                |
|                                                                       |
| Col. 3 Cur. Year CA realized (4131E) 1,000                            |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled (4135E, [4136E-B]{.mark}) (600)                    |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 0                          |
|                                                                       |
| Col. 6 Other Auth. (4131E, 4135E, 4136E, 4139B) 400                   |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4126E, 4137E) 550                       |
|                                                                       |
| Col. 9 Undelivered Orders                                             |
|                                                                       |
| Col. 10 Accounts Payable and Other Liabilities                        |
|                                                                       |
| Col. 11 Unobligated balance (4620E) 950                               |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Recipient Account (14-69X8000)**

+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Col. 2 Preclosing unexpended balance 30                               |
|                                                                       |
| Col. 3 Cur. Year CA realized (4131E) 0                                |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled (4135E) 0                                          |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 30                         |
|                                                                       |
| Col. 6 Other Auth. (4131E, 4135E, 4139B) 0                            |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4137E) 20                               |
|                                                                       |
| Col. 9 Undelivered Orders                                             |
|                                                                       |
| Col. 10 Accounts Payable and Other Liabilities                        |
|                                                                       |
| Col. 11 Unobligated balance (4620E) 50                                |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Year 1 Program and Financing Schedule (P & F) (Parent/Recipient
Accounts Consolidated)**

+-----------------------------------------------------------------------+
| # Total New Obligations                                               |
|                                                                       |
| #### 1000 Total new obligations 0                                     |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Budgetary Resources Available For Obligation                        |
|                                                                       |
| 2149. Unobligated balance available, start of year: Contract          |
|       authority (Not supported by USSGL)                              |
|                                                                       |
| 2200 New budget authority (gross) (calc 4000..6990) 1,000             |
|                                                                       |
| 2390. Total budgetary resources avail for obligation (calc) 1,000     |
|                                                                       |
| ```{=html}                                                            |
| <!-- -->                                                              |
| ```                                                                   |
| 2449. Unobligated balance available, end of year: Contract authority  |
|       (Not supported by USSGL)                                        |
|                                                                       |
| 2499 Total unobligated balance, end of year (4620E) 1,000             |
|                                                                       |
| #                                                                     |
|                                                                       |
| # New Budgetary Authority (Gross), Detail                             |
|                                                                       |
| 4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 600        |
|                                                                       |
| 4049 Portion applied to liquidate contract authority (4135E,4136E-B)  |
| (600)                                                                 |
|                                                                       |
| #### 4100 Transferred to other accounts (-) (4175E) (30)              |
|                                                                       |
| #### 4200 Transferred from other accounts (+) (4175E) 30              |
|                                                                       |
| #### 4300 Appropriation (total discretionary) (calc) 0                |
|                                                                       |
| 6610 Contract authority (definite) (4131E) 1,000                      |
|                                                                       |
| # 6661 Transferred to other accounts (-) (4137E-B) (20)               |
|                                                                       |
| 6662 Transferred from other accounts (+) (4137E-B) 20                 |
|                                                                       |
| 6690 Contract authority (total mandatory) (calc) 1,000                |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Total new BA                                                        |
| (gross) (4126E-B, 4131E, 4135E, 4136E-B, 4137E-B, 4138E, 4175E) 1,000 |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 7501 Obligated balance, start of year: CA (Not supported by USSGL)    |
|                                                                       |
| 7502. Obligated balance, end of year: CA (Not supported by USSGL)     |
+-----------------------------------------------------------------------+

**Year 1 OMB Form and Content Statements (Parent/Recipient Accounts
Consolidated)**

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1 Fund Balance With Treasury (1010E) 30                             |
|                                                                       |
| 1A2 Accounts Receivable (1330E) 590                                   |
|                                                                       |
| LIABILITIES and NET POSITION                                          |
|                                                                       |
| 3A1 Accounts Payable (2150E) 20                                       |
|                                                                       |
| 8\. Cum. Results of Operations (3310E) 600                            |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| 1B1 Program Costs -- Public - Production (6100E) 0                    |
|                                                                       |
| 1D Less Earned Revenue 0                                              |
|                                                                       |
| 5 Net Cost of Operations (calc) 0                                     |
+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| 1 Net Cost of Operations 0                                            |
|                                                                       |
| 2E Financing Sources-Transfers-in (5755E) 650                         |
|                                                                       |
| 2F Financing Sources-Transfers-out (5765E) (50)                       |
|                                                                       |
| 8 Net Position -- Beginning of Period 0                               |
|                                                                       |
| 9 Net Position - End of Period (calc) 600                             |
+-----------------------------------------------------------------------+

**Year 1 OMB Form and Content Statements (Parent/Recipient Accounts
Consolidated)**

#  (continued)

+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1A Budg Auth - Approps (4126E-B, 4138E) 600                           |
|                                                                       |
| 1C Budg Auth - Contract Authority (4131E) 1,000                       |
|                                                                       |
| 1D Budg Auth - Net Transfers (4137E-B, 4175E-B) 0                     |
|                                                                       |
| 4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) [(600)]{.underline} |
|                                                                       |
| ### 5 Total Budgetary Resources 1,000                                 |
|                                                                       |
| 7B Unob Bal Avail-Exempt from Apport (4620E) [1,000]{.underline}      |
|                                                                       |
| ##### 9 Total Status of Resources 1,000                               |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1A Obligations Incurred 0                                             |
|                                                                       |
| 2A Chg in Amt of Goods/Services (Incr)/Decr [(0)]{.underline}         |
|                                                                       |
| 5 Net Cost of Operations (calc) 0                                     |
+-----------------------------------------------------------------------+

**Year 2 Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| 1.  **Recipient account requests  | 1.  **Recipient account requests  |
|     transfer of funds to          |     transfer of funds to          |
|     liquidate the contract        |     liquidate the contract        |
|     authority that was originally |     authority that was originally |
|     transferred in Year 1. This   |     transferred in Year 1. This   |
|     is accomplished via**         |     is accomplished via**         |
|                                   |                                   |
| > **SF 1151. First, an SF 1151    | > **SF 1151. First, an SF 1151    |
| > must be processed to move the   | > must be processed to move the   |
| > fund balance from the BPD       | > fund balance from the BPD       |
| > corpus account into the parent  | > corpus account into the parent  |
| > account.**                      | > account.**                      |
|                                   |                                   |
| A.  **To record the SF 1151       | **A. To record the SF 1151        |
|     transfer-in from the BPD      | transfer-in from the BPD corpus   |
|     corpus account into the       | account into the parent           |
|     parent account. (TC A175)**   | account.**                        |
|                                   |                                   |
| ***Budgetary***                   | N/A                               |
|                                   |                                   |
| 4136 CA to be Liquidated by TF 15 |                                   |
|                                   |                                   |
| 4126 Amts Appropriated fr         |                                   |
| Specific Treasury- Managed TF     |                                   |
| TAFS -- Receivable 15             |                                   |
|                                   |                                   |
| and                               |                                   |
|                                   |                                   |
| 4138 Appropriations to Liquidate  |                                   |
| CA 15                             |                                   |
|                                   |                                   |
| 4135 Contract Authority           |                                   |
| Liquidated 15                     |                                   |
|                                   |                                   |
| ***Proprietary***                 |                                   |
|                                   |                                   |
| 1010 Fund Balance With Treasury   |                                   |
| 15                                |                                   |
|                                   |                                   |
| 1330 Receiv for Trans of Curr Inv |                                   |
| Bal 15                            |                                   |
+-----------------------------------+-----------------------------------+

**Year 2 Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| **B. To record the immediate SF   | **B. To record the immediate SF   |
| 1151 transfer-out to the          | 1151 transfer-in to the recipient |
| recipient account in order to     | account in order to liquidate the |
| liquidate the contract authority  | contract authority originally     |
| originally transferred in Year 1. | transferred in Year 1. (TC        |
| (TC A180)**                       | A181)**                           |
|                                   |                                   |
| ***Budgetary***                   | ***Budgetary***                   |
|                                   |                                   |
| 4137 Transfers of Contract        | 4175 Allocation Transfers of CY   |
| Authority 15                      | Authority for Non- Invested       |
|                                   | Accounts 15                       |
| 4175 Allocation Transfers of CY   |                                   |
|                                   | 4137 Transfers of Contract        |
| Authority for Non-Invested        | Authority 15                      |
| Accounts 15                       |                                   |
|                                   | ***Proprietary***                 |
| ***Proprietary***                 |                                   |
|                                   | 1010 Fund Balance With Treasury   |
| 2150 Payable for Trans of Curr    | 15                                |
| Inv Bal 15                        |                                   |
|                                   | 1330 Receivable for Transfers of  |
| 1010 Fund Balance With Treasury   | Currently                         |
| 15                                |                                   |
|                                   | Invested Balances 15              |
+-----------------------------------+-----------------------------------+

**Year 2**

**Parent Account (69X8000) Recipient Account (14-69X8000)**

+-----------------------------------+-----------------------------------+
| **2. Recipient account records    | 2.  Recipient account records     |
| obligation, expenditure and       |     obligation, expenditure and   |
| disbursement of funds to          |     disbursement of funds to      |
| non-Federal recipients.**         |     non-Federal recipients. (TC   |
|                                   |     B107)                         |
| N/A                               |                                   |
|                                   | ## *Budgetary*                    |
|                                   |                                   |
|                                   | > 4620 Unob Fds Not Subj to       |
|                                   | > Apportionment 15                |
|                                   | >                                 |
|                                   | > 4902 Delivered Orders -         |
|                                   | > Obligations, Paid 15            |
|                                   |                                   |
|                                   | ## *Proprietary*                  |
|                                   |                                   |
|                                   | > 6100 Operating Expenses/Program |
|                                   | > Costs 15                        |
|                                   | >                                 |
|                                   | > 1010 Fund Balance With Treasury |
|                                   | > 15                              |
+-----------------------------------+-----------------------------------+

**Year 2**

**Parent Account (69X8000)**

***Budgetary***

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

  --------------------- ------------------------- -----------------------
  4126                  555                       

  4135                                            15

  4136                                            555

  4137                                            5

  4138                  15                        

  4139                  970                       

  4175                                            15

  4620                                            950

                        **1,540**                 **1,540**
  --------------------- ------------------------- -----------------------

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4175 Alloc Transfers of CY Authority for Non- Invested Accounts 15    |
|                                                                       |
| 4138 Appropriations to Liquidate CA 15                                |
+-----------------------------------------------------------------------+
| **C2) To record the closing of fiscal year contract authority. (TC    |
| F206)**                                                               |
|                                                                       |
| 4135 Contract Authority Liquidated 15                                 |
|                                                                       |
| 4139 CA Carried Forward 15                                            |
+-----------------------------------------------------------------------+

**Recipient Account (14-69X8000)**

***Budgetary***

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

  --------------------- ------------------------- -----------------------
  4137                  5                         

  4175                  15                        

  4201                  30                        

  4620                                            35

  4902                                            15

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Closing Entries:**

+-----------------------------------------------------------------------+
| **C1) To record the consolidation of actual net-funded resources. (TC |
| F204)**                                                               |
|                                                                       |
| 4201 Total Actual Resources - Collected 15                            |
|                                                                       |
| 4175 Alloc Transfers of CY Authority for Non-Invested Accounts 15     |
+-----------------------------------------------------------------------+
| **C1) To record the closing of expended authority paid. (TC 214)**    |
|                                                                       |
| 4902 Delivered Orders - Obligations, Paid 15                          |
|                                                                       |
| 4201 Total Actual Resources -- Collected 15                           |
+-----------------------------------------------------------------------+

**Year 2**

**Parent Account (69X8000)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4126                  555                       

  4136                                            555

  4137                                            5

  4139                  955                       

  4620                                            950

                        **1,510**                 **1,510**
  --------------------- ------------------------- -----------------------

**Recipient Account (14-69X8000)**

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  4137                  5                         

  4201                  30                        

  4620                                            35

                        **35**                    **35**
  --------------------- ------------------------- -----------------------

**Year 2**

**Parent Account (69X8000)**

***Proprietary***

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

  --------------------- ------------------------- -----------------------
  1330                  555                       

  2150                                            5

  3310                                            550

                        **555**                   **555**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

N/A

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1330                  555                       

  2150                                            5

  3310                                            550

                        **555**                   **555**
  --------------------- ------------------------- -----------------------

**Recipient Account (14-69X8000)**

***Proprietary***

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

  --------------------- ------------------------- -----------------------
  1010                  30                        

  1330                  5                         

  3310                                            50

  6100                  15                        

                        **50**                    **50**
  --------------------- ------------------------- -----------------------

**Closing Entry:**

+-----------------------------------------------------------------------+
| **C1) To record the expenses into cumulative results of operations.   |
| (TC F228)**                                                           |
|                                                                       |
| 3310 Cumulative Results of Operations 15                              |
|                                                                       |
| 6100 Operating Expenses/Prog Costs 15                                 |
+-----------------------------------------------------------------------+

**Post-Closing Trial Balance:**

  --------------------- ------------------------- -----------------------
  1010                  30                        

  1330                  5                         

  3310                                            35

                        **35**                    **35**
  --------------------- ------------------------- -----------------------

**Year 2**

**Parent Account (69X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| > A. Appropriations (4126E-B, 4138E) 0                                |
| >                                                                     |
| > D. Net Transfers (4137E-B, 4175E) 0                                 |
|                                                                       |
| 2A. Unob Bal, Brought Fwd (4126B, 4136B, 4137B,                       |
|                                                                       |
| 4139B, 4201B) 950                                                     |
|                                                                       |
| 6\. Permanently Not Available                                         |
|                                                                       |
| E. Other Auth.W/drawn (4135E, 4136E-B) 0                              |
|                                                                       |
| **7. Total Budgetary Resources 950**                                  |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 950                         |
|                                                                       |
| **11. Total Status of Budgetary Resources 950**                       |
|                                                                       |
| 15 Total Outlays (calculation) 0                                      |
+-----------------------------------------------------------------------+

**Recipient Account (14-69X8000)**

+-----------------------------------------------------------------------+
| **SF 133: Report on Budget Execution and Budgetary Resources**        |
|                                                                       |
| 1\. Budgetary Authority                                               |
|                                                                       |
| > D. Net Transfers (4137E-B, 4175E) 0                                 |
|                                                                       |
| 2A. Unob Bal, Brought Fwd (4137B, 4201B) 50                           |
|                                                                       |
| **7. Total Budgetary Resources 50**                                   |
|                                                                       |
| 8\. Obligations Incurred (4902E) 15                                   |
|                                                                       |
| 9\. Unobligated Balance Available (4620E) 35                          |
|                                                                       |
| **11. Total Status of Budgetary Resources 50**                        |
|                                                                       |
| 15 Total Outlays (calculation) 15                                     |
+-----------------------------------------------------------------------+

**Year 2**

**Parent Account (69X8000)**

+-----------------------------------------------------------------------+
| # FMS 2108: Year-End Closing Statement                                |
|                                                                       |
| Col. 2 Preclosing unexpended balance ([4136B]{.mark}, 4139B) 400      |
|                                                                       |
| Col. 3 Cur. Year CA realized                                          |
|                                                                       |
| Col. 4 Unobligated. And obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled (4135E, [4136E-B]{.mark}) 0                        |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 0                          |
|                                                                       |
| Col. 6 Other Auth. (4135E, 4136E, 4139B) 400                          |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4126E, 4137E) 550                       |
|                                                                       |
| Col. 10 Accounts Payable and Other Liabilities                        |
|                                                                       |
| Col. 11 Unobligated balance (4620E) 950                               |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Recipient Account (14-69X8000)**

+-----------------------------------------------------------------------+
| **FMS 2108: Year-End Closing Statement**                              |
|                                                                       |
| Col. 2 Preclosing unexpended balance 30                               |
|                                                                       |
| Col. 3 Cur. Year CA realized                                          |
|                                                                       |
| Col. 4 Unobligated. and obligated. bal.                               |
|                                                                       |
| Withdrawn/canceled                                                    |
|                                                                       |
| Col. 5 Postclosing unexpended bal. (1010E) 30                         |
|                                                                       |
| Col. 6 Other Auth.                                                    |
|                                                                       |
| Calc. (2+3-4-5=6)                                                     |
|                                                                       |
| Col. 7 Reimbursements Earned (4137E) 5                                |
|                                                                       |
| Col. 10 Accounts Payable and Other Liabilities                        |
|                                                                       |
| Col. 11 Unobligated balance (4620E) 35                                |
|                                                                       |
| Calc (5+6+7+8=9+10+11)                                                |
+-----------------------------------------------------------------------+

**Year 2 Program and Financing Schedule (P & F) (Parent/Recipient
Accounts Consolidated)**

+-----------------------------------------------------------------------+
| # Total New Obligations                                               |
|                                                                       |
| #### 1000 Total new obligations (4902E) 15                            |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Budgetary Resources Available For Obligation                        |
|                                                                       |
| 2150. Unobligated balance available, start of year: Contract          |
|       authority (Not supported by USSGL)                              |
|                                                                       |
| 2200 New budget authority (gross) (calc 4000..6990) 0                 |
|                                                                       |
| 2391. Total budgetary resources avail for obligation (calc) 0         |
|                                                                       |
| ```{=html}                                                            |
| <!-- -->                                                              |
| ```                                                                   |
| 2450. Unobligated balance available, end of year: Contract authority  |
|       (Not supported by USSGL)                                        |
|                                                                       |
| 2499 Total unobligated balance, end of year (4620E) 985               |
|                                                                       |
| #                                                                     |
|                                                                       |
| # New Budgetary Authority (Gross), Detail                             |
|                                                                       |
| 4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 0          |
|                                                                       |
| 4049 Portion applied to liquidate contract authority (4135E,4136E-B)  |
| 0                                                                     |
|                                                                       |
| #### 4100 Transferred to other accounts (-) (4175E) (15)              |
|                                                                       |
| #### 4200 Transferred from other accounts (+) (4175E) 15              |
|                                                                       |
| #### 4300 Appropriation (total discretionary) (calc) 0                |
|                                                                       |
| 6610 Contract authority (definite)                                    |
|                                                                       |
| # 6661 Transferred to other accounts (-) (4137E-B) (15)               |
|                                                                       |
| 6662 Transferred from other accounts (+) (4137E-B) 15                 |
|                                                                       |
| 6690 Contract authority (total mandatory) (calc) 0                    |
|                                                                       |
| #                                                                     |
|                                                                       |
| # To                                                                  |
| tal new BA (gross) (4126E-B, 4135E, 4136E-B, 4137E-B, 4138E, 4175E) 0 |
|                                                                       |
| #                                                                     |
|                                                                       |
| # Memorandum Entries                                                  |
|                                                                       |
| 7501 Obligated balance, start of year: CA (Not supported by USSGL)    |
|                                                                       |
| 7502. Obligated balance, end of year: CA (Not supported by USSGL)     |
+-----------------------------------------------------------------------+

**Year 2 OMB Form and Content Statements (Parent/Recipient Accounts
Consolidated)**

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| ASSETS                                                                |
|                                                                       |
| 1A1 Fund Balance With Treasury (1010E) 30                             |
|                                                                       |
| 1A2 Accounts Receivable (1330E) 560                                   |
|                                                                       |
| LIABILITIES and NET POSITION                                          |
|                                                                       |
| 3A1 Accounts Payable (2150E) 5                                        |
|                                                                       |
| 8\. Cum. Results of Operations (3310E) 585                            |
+-----------------------------------------------------------------------+
| **Statement of Net Cost**                                             |
|                                                                       |
| 1B1 Program Costs -- Public - Production (6100E) 15                   |
|                                                                       |
| 1D Less Earned Revenue 0                                              |
|                                                                       |
| 5 Net Cost of Operations (calc) 15                                    |
+-----------------------------------------------------------------------+
| **Statement of Changes in Net Position**                              |
|                                                                       |
| 1 Net Cost of Operations 15                                           |
|                                                                       |
| 8 Net Position -- Beginning of Period (3310B) (600)                   |
|                                                                       |
| 9 Net Position - End of Period (calc) 585                             |
+-----------------------------------------------------------------------+

**Year 2 OMB Form and Content Statements (Parent/Recipient Accounts
Consolidated)**

#  (continued)

+-----------------------------------------------------------------------+
| **Statement of Budgetary Resources**                                  |
|                                                                       |
| 1A Budg Auth - Approps (4126E-B, 4138E) 0                             |
|                                                                       |
| 1C Budg Auth - Contract Authority 0                                   |
|                                                                       |
| 1D Budg Auth - Net Transfers (4137E-B, 4175E-B) 0                     |
|                                                                       |
| 2A Unobligated Balance Brought Forward (4126B, 4136B, 4137B, 4139B,   |
| 4201B) 1,000                                                          |
|                                                                       |
| 4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) [( 0)]{.underline}  |
|                                                                       |
| ### 5 Total Budgetary Resources 1,000                                 |
|                                                                       |
| 6 Obligations Incurred (4902E) 15                                     |
|                                                                       |
| 7B Unob Bal Avail-Exempt from Apport (4620E) [985]{.underline}        |
|                                                                       |
| ##### 9 Total Status of Resources 1,000                               |
|                                                                       |
| 10 Obligations Incurred (4902E) 15                                    |
|                                                                       |
| 15 Total Outlays (calculation) 15                                     |
+-----------------------------------------------------------------------+
| **Statement of Financing**                                            |
|                                                                       |
| 1A Obligations Incurred (4902E) 15                                    |
|                                                                       |
| 2A Chg in Amt of Goods/Services (Incr)/Decr [(0)]{.underline}         |
|                                                                       |
| 5 Net Cost of Operations (calc) 15                                    |
+-----------------------------------------------------------------------+