**This scenario illustrates cancellations that occur between TAFS with
an expenditure transfer receivable/payable relationship established on
the books. The expenditure transfer between two TAFS is represented by
the transferring entity having a payable in USSGL account 4901,
"Delivered Orders -- Obligations, Unpaid," and the receiving entity
having a receivable in USSGL account 4225, "Appropriation Trust Fund
Expenditure Transfers -- Receivable." In most instances, this will occur
between a trust fund and a general fund; however, an exception has been
made for SSA's Limitation on Administration Expenses account. \*Note:
This scenario follows the fiscal 2008 crosswalks (except for the fiscal
2007 P&F crosswalk) illustrated in USSGL TFM S2-07-01, Part 2, dated
July 2007.**

**This scenario uses the following USSGL accounts:**

  ------------------------------- --------------------------------------------------------------
  **[Budgetary]{.underline}**     

  4114                            Appropriated Trust or Special Fund Receipts

  4201                            Total Actual Resources - Collected

  4225                            Appropriation Trust Fund Expenditure Transfers - Receivable

  4357                            Cancellation of Appropriated Amounts Receivable From Invested
                                  Special or Trust Funds

  4384                            Temporary Reduction/Cancellation Returned by Appropriation

  4620                            Unobligated Funds Exempt From Apportionment

  4650                            Allotments -- Expired Authority

  4801                            Undelivered Orders, Obligations, Unpaid

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

  4901                            Delivered Orders - Obligations, Unpaid

  4971                            Downward Adjustments of Prior-Year Unpaid Delivered Orders --
                                  Obligations, Recoveries

                                  

  **[Proprietary]{.underline}**   

  1010                            Fund Balance With Treasury

  1335                            Expenditure Transfers Receivable

  1610                            Investments in U.S. Treasury Securities Issued by the Bureau
                                  of the Public Debt

  2155                            Expenditure Transfers Payable

  3310                            Cumulative Results of Operations

  5750                            Expenditure Financing Sources -- Transfers-In

  5760                            Expenditure Financing Sources -- Transfers-Out

  5800                            Tax Revenue Collected
  ------------------------------- --------------------------------------------------------------

**BEGINNING TRIAL BALANCES**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 1  | [  | # Budgetary               | 1 | 3 |
|                      | ,0 | 1, |                           | , | 0 |
| 4201 Total Actual    | 00 | 00 | 4225 Appropriation Trust  | 0 | 0 |
| Resources -          |    | 0] | Fund Expenditure          | 0 |   |
| Collected            | [  | {. | Transfers - Receivable    | 0 | [ |
|                      | 0] | un |                           |   | 7 |
| 4901 Delivered       | {. | de | 4650 Allotments --        | [ | 0 |
| Orders --            | un | rl | Expired Authority         | 0 | 0 |
| Obligations, Unpaid  | de | in |                           | ] | ] |
|                      | rl | e} | 4801 Undelivered Orders,  | { | { |
|                      | in |    | Obligations, Unpaid       | . | . |
|                      | e} | 1  |                           | u | u |
|                      |    | ,0 |                           | n | n |
|                      | 1  | 00 |                           | d | d |
|                      | ,0 |    |                           | e | e |
|                      | 00 |    |                           | r | r |
|                      |    |    |                           | l | l |
|                      |    |    |                           | i | i |
|                      |    |    |                           | n | n |
|                      |    |    |                           | e | e |
|                      |    |    |                           | } | } |
|                      |    |    |                           |   |   |
|                      |    |    |                           | [ | [ |
|                      |    |    |                           | 1 | 1 |
|                      |    |    |                           | , | , |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | ] | ] |
|                      |    |    |                           | { | { |
|                      |    |    |                           | . | . |
|                      |    |    |                           | u | u |
|                      |    |    |                           | n | n |
|                      |    |    |                           | d | d |
|                      |    |    |                           | e | e |
|                      |    |    |                           | r | r |
|                      |    |    |                           | l | l |
|                      |    |    |                           | i | i |
|                      |    |    |                           | n | n |
|                      |    |    |                           | e | e |
|                      |    |    |                           | } | } |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 1  | [  | # Proprietary             | 1 | [ |
|                      | ,0 | 1, |                           | , | 1 |
| 1610 Invest. in U.S. | 00 | 00 | 1335 Expenditure          | 0 | , |
| Treas. Securities is |    | 0] | Transfers Receivable      | 0 | 0 |
| by BPD               | [  | {. |                           | 0 | 0 |
|                      | 0] | un | 3310 Cumulative Results   |   | 0 |
| 2155 Expenditure     | {. | de | of Operations             | [ | ] |
| Transfers Payable    | un | rl |                           | 0 | { |
|                      | de | in |                           | ] | . |
|                      | rl | e} |                           | { | u |
|                      | in |    |                           | . | n |
|                      | e} | [  |                           | u | d |
|                      |    | 1, |                           | n | e |
|                      | [  | 00 |                           | d | r |
|                      | 1, | 0] |                           | e | l |
|                      | 00 | {. |                           | r | i |
|                      | 0] | un |                           | l | n |
|                      | {. | de |                           | i | e |
|                      | un | rl |                           | n | } |
|                      | de | in |                           | e |   |
|                      | rl | e} |                           | } | [ |
|                      | in |    |                           |   | 1 |
|                      | e} |    |                           | [ | , |
|                      |    |    |                           | 1 | 0 |
|                      |    |    |                           | , | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | ] |
|                      |    |    |                           | 0 | { |
|                      |    |    |                           | ] | . |
|                      |    |    |                           | { | u |
|                      |    |    |                           | . | n |
|                      |    |    |                           | u | d |
|                      |    |    |                           | n | e |
|                      |    |    |                           | d | r |
|                      |    |    |                           | e | l |
|                      |    |    |                           | r | i |
|                      |    |    |                           | l | n |
|                      |    |    |                           | i | e |
|                      |    |    |                           | n | } |
|                      |    |    |                           | e |   |
|                      |    |    |                           | } |   |
+----------------------+----+----+---------------------------+---+---+

1.  **To record receipts credited to the Transferring TAFS.**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| #                    | 10 | 10 | # Budgetary               |   |   |
|  Budgetary (TC A186) | ,0 | ,0 |                           |   |   |
|                      | 00 | 00 | No entry                  |   |   |
| 4114 Appropriated    |    |    |                           |   |   |
| Trust or Special Fd. |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Exempt From    |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # P                  | 10 | 10 | # Proprietary             |   |   |
| roprietary (TC A186) | ,0 | ,0 |                           |   |   |
|                      | 00 | 00 | No entry                  |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| With Treasury        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 5800 Tax Revenue     |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

2.  **To invest receipts in U.S. Treasury securities issued by the
    Bureau of Public Debt at par value.**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          |    |    | # Budgetary               |   |   |
|                      |    |    |                           |   |   |
| No entry             |    |    | No entry                  |   |   |
+----------------------+----+----+---------------------------+---+---+
| # P                  | 10 | 10 | # Proprietary             |   |   |
| roprietary (TC B124) | ,0 | ,0 |                           |   |   |
|                      | 00 | 00 | No entry                  |   |   |
| 1610 Invest. in U.S. |    |    |                           |   |   |
| Treas. Sec. issued   |    |    |                           |   |   |
| by BPD               |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 1010 Fund Balance    |    |    |                           |   |   |
| With Treasury        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

**3. At the end of the 5^th^ expired year, the Receiving TAFS must be
canceled, and all remaining balances must be adjusted.**

> **3A. The Receiving TAFS records the cancellation/adjustment of all
> remaining prior-year unobligated balances and corresponding
> receivables. The Transferring TAFS records the cancellation of
> authority and the adjustment of the corresponding expenditure transfer
> payable (prior-year obligated balance). There is no movement of fund
> balance.**
>
> **Transferring TAFS Receiving TAFS (e**xpired status)

+----------------------+----+----+---------------------------+---+---+
| # Budg               | 3  | 3  | # Budgetary (TC A499)     | 3 | 3 |
| etary (TC D110 budge | 00 | 00 |                           | 0 | 0 |
| tary entry and F123) |    |    | 4650 Allotments --        | 0 | 0 |
|                      | 3  | 3  | Expired Authority         |   |   |
| 4971 Downward        | 00 | 00 |                           |   |   |
| Adjustments of       |    |    | 4225 Appropriation Trust  |   |   |
| Prior-Year Unpaid    |    |    | Fund Expenditure          |   |   |
| Delivered Orders --  |    |    | Transfers- Receivable     |   |   |
| Obligations,         |    |    |                           |   |   |
| Recoveries           |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Exempt From    |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| And                  |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    |                           |   |   |
| Funds Exempt From    |    |    |                           |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4357 Cancellation of |    |    |                           |   |   |
| Appropriated Amounts |    |    |                           |   |   |
| Receivable From      |    |    |                           |   |   |
| Invested Special or  |    |    |                           |   |   |
| Trust Funds          |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| #                    | 3  | 3  | # Proprietary (TC A499)   | 3 | 3 |
| Proprietary (TC A500 | 00 | 00 |                           | 0 | 0 |
| R proprietary entry) |    |    | 5750 Expend Financing     | 0 | 0 |
|                      |    |    | Sources -- Transfers-In   |   |   |
| 2155 Expenditure     |    |    |                           |   |   |
| Transfers Payable    |    |    | 1335 Expenditure          |   |   |
|                      |    |    | Transfers Receivable      |   |   |
| 5760 Expend          |    |    |                           |   |   |
| Financing Sources -- |    |    |                           |   |   |
| Transfers- Out       |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

> **3B. The Receiving TAFS records the cancellation/adjustment of all
> remaining prior-year obligated balances and corresponding receivables.
> The Transferring TAFS records the cancellation of authority and the
> adjustment of the corresponding expenditure transfer payable
> (prior-year obligated balance). There is no movement of fund
> balance.**
>
> **Transferring TAFS Receiving TAFS (e**xpired status)

+----------------------+----+----+---------------------------+---+---+
| # Budg               | 7  | 7  | # Bud                     | 7 | 7 |
| etary (TC D110 budge | 00 | 00 | getary (TC D120 and A499) | 0 | 0 |
| tary entry and F123) |    |    |                           | 0 | 0 |
|                      | 7  | 7  | 4871 Downward Adjustments |   |   |
| 4971 Downward        | 00 | 00 | of Prior-Year Unpaid      | 7 | 7 |
| Adjustments of       |    |    | Undelivered Orders --     | 0 | 0 |
| Prior-Year Unpaid    |    |    | Obligations, Recoveries   | 0 | 0 |
| Delivered Orders --  |    |    |                           |   |   |
| Obligations,         |    |    | 4650 Allotments --        |   |   |
| Recoveries           |    |    | Expired Authority         |   |   |
|                      |    |    |                           |   |   |
| 4620 Unobligated     |    |    | and                       |   |   |
| Funds Exempt From    |    |    |                           |   |   |
| Apportionment        |    |    | 4650 Allotments --        |   |   |
|                      |    |    | Expired Authority         |   |   |
| And                  |    |    |                           |   |   |
|                      |    |    | 4225 Appropriation Trust  |   |   |
| 4620 Unobligated     |    |    | Fund Expenditure          |   |   |
| Funds Exempt From    |    |    | Transfers- Receivable     |   |   |
| Apportionment        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4357 Cancellation of |    |    |                           |   |   |
| Appropriated Amounts |    |    |                           |   |   |
| Receivable From      |    |    |                           |   |   |
| Invested Special or  |    |    |                           |   |   |
| Trust Funds          |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| #                    | 7  | 7  | # Proprietary (TC A499)   | 7 | 7 |
| Proprietary (TC A500 | 00 | 00 |                           | 0 | 0 |
| R proprietary entry) |    |    | 5750 Expend Financing     | 0 | 0 |
|                      |    |    | Sources -- Transfers-In   |   |   |
| 2155 Expenditure     |    |    |                           |   |   |
| Transfers Payable    |    |    | 1335 Expenditure          |   |   |
|                      |    |    | Transfers Receivable      |   |   |
| 5760 Expend          |    |    |                           |   |   |
| Financing Sources -- |    |    |                           |   |   |
| Transfers-Out        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

**PRE-CLOSING TRIAL BALANCES**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 10 | 1  | # Budgetary               | 0 | 0 |
|                      | ,0 | ,0 |                           |   |   |
| 4114 Approp. Trust   | 00 | 00 | 4225 Appropriation Trust  | [ | 7 |
| or Special Fund      |    |    | Fund Expenditure          | 7 | 0 |
| Receipts             | 1  | 10 | Transfers- Receivable     | 0 | 0 |
|                      | ,0 | ,0 |                           | 0 |   |
| 4201 Total Actual    | 00 | 00 | 4650 Allotments --        | ] | [ |
| Resources -          |    |    | Expired Authority         | { | 0 |
| Collected            | [  | 1  |                           | . | ] |
|                      | 1, | ,0 | 4801 Undelivered Orders,  | u | { |
| 4357 Cancellation of | 00 | 00 | Obligations, Unpaid       | n | . |
| Appropriated Amounts | 0] |    |                           | d | u |
| Receivable From      | {. | [  | 4871 Downward Adjustments | e | n |
| Invested Special or  | un | 0] | of Prior-Year Unpaid      | r | d |
| Trust Funds          | de | {. | Undelivered Orders --     | l | e |
|                      | rl | un | Obligations, Recoveries   | i | r |
| 4620 Unobligated     | in | de |                           | n | l |
| Funds Exempt From    | e} | rl |                           | e | i |
| Apportionment        |    | in |                           | } | n |
|                      | 12 | e} |                           |   | e |
| 4901 Delivered       | ,0 |    |                           | 7 | } |
| Orders --            | 00 | 12 |                           | 0 |   |
| Obligations, Unpaid  |    | ,0 |                           | 0 | 7 |
|                      |    | 00 |                           |   | 0 |
| 4971 Downward        |    |    |                           |   | 0 |
| Adjustments of       |    |    |                           |   |   |
| Prior-Year Unpaid    |    |    |                           |   |   |
| Delivered Orders --  |    |    |                           |   |   |
| Obligations,         |    |    |                           |   |   |
| Recoveries           |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 0  | 0  | # Proprietary             | 0 | 1 |
|                      |    |    |                           |   | , |
| 1010 Fund Balance    | 11 | 1  | 1335 Expenditure          | [ | 0 |
| With Treasury        | ,0 | ,0 | Transfers Receivable      | 1 | 0 |
|                      | 00 | 00 |                           | , | 0 |
| 1610 Invest. in U.S. |    |    | 3310 Cumulative Results   | 0 |   |
| Treas. Securities is | [  | [1 | of Operations             | 0 | [ |
| by BPD               | 0] | 0, |                           | 0 | 0 |
|                      | {. | 00 | 5750 Expend Financing     | ] | ] |
| 2155 Expenditure     | un | 0] | Sources -- Transfers-In   | { | { |
| Transfers Payable    | de | {. |                           | . | . |
|                      | rl | un |                           | u | u |
| 5760 Expend          | in | de |                           | n | n |
| Financing Sources -- | e} | rl |                           | d | d |
| Transfers-Out        |    | in |                           | e | e |
|                      | 11 | e} |                           | r | r |
| 5800 Tax Revenue     | ,0 |    |                           | l | l |
| Collected            | 00 | 11 |                           | i | i |
|                      |    | ,0 |                           | n | n |
|                      |    | 00 |                           | e | e |
|                      |    |    |                           | } | } |
|                      |    |    |                           |   |   |
|                      |    |    |                           | 1 | 1 |
|                      |    |    |                           | , | , |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
|                      |    |    |                           | 0 | 0 |
+----------------------+----+----+---------------------------+---+---+

**Closing Entries**

> **4. To reclassify the cancellation.**
>
> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| #                    | *  | 1  | # Budgetary               |   |   |
|  Budgetary (TC F369) | *1 | ,0 |                           |   |   |
|                      | ,0 | 00 | No entry                  |   |   |
| **4357**             | 00 |    |                           |   |   |
| **Cancellation of    | ** |    |                           |   |   |
| Appropriated Amounts |    |    |                           |   |   |
| Receivable From      |    |    |                           |   |   |
| Invested Special or  |    |    |                           |   |   |
| Trust Funds**        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4384 Temporary       |    |    |                           |   |   |
| Re                   |    |    |                           |   |   |
| duction/Cancellation |    |    |                           |   |   |
| Returned by          |    |    |                           |   |   |
| Appropriation        |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        |    |    | # Proprietary             |   |   |
|                      |    |    |                           |   |   |
| No entry             |    |    | No entry                  |   |   |
+----------------------+----+----+---------------------------+---+---+

> **5. In the Transferring TAFS, close appropriation to total actual
> resources collected. In both TAFS, close revenue and financing sources
> transferred to cumulative results of operations.**
>
> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| #                    | 10 | 10 | # Budgetary               |   |   |
|  Budgetary (TC F302) | ,0 | ,0 |                           |   |   |
|                      | 00 | 00 | No entry                  |   |   |
| 4201 Total Actual    |    |    |                           |   |   |
| Resources -          |    |    |                           |   |   |
| Collected            |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 4114 Approp. Trust   |    |    |                           |   |   |
| or Special Fd.       |    |    |                           |   |   |
| Receipts             |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # P                  | 10 | 11 | # Proprietary (TC F336)   | 1 | 1 |
| roprietary (TC F336) | ,0 | ,0 |                           | , | , |
|                      | 00 | 00 | 3310 Cumulative Results   | 0 | 0 |
| 5800 Tax Revenue     |    |    | of Operations             | 0 | 0 |
| Collected            | 1  |    |                           | 0 | 0 |
|                      | ,0 |    | 5750 Expend Financing     |   |   |
| 5760 Expend          | 00 |    | Sources -- Transfers-In   |   |   |
| Financing Sources -- |    |    |                           |   |   |
| Transfers-Out        |    |    |                           |   |   |
|                      |    |    |                           |   |   |
| 3310 Cumulative      |    |    |                           |   |   |
| Results of Ops.      |    |    |                           |   |   |
+----------------------+----+----+---------------------------+---+---+

**Closing Entries (continued)**

6.  **To record the closing of downward adjustments to delivered orders
    -- obligations, unpaid.**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+----+---+
| #                    | 1  | 1  | # Budgetary               |    |   |
|  Budgetary (TC F325) | ,0 | ,0 |                           |    |   |
|                      | 00 | 00 | No entry                  |    |   |
| 4901 Delivered       |    |    |                           |    |   |
| Orders --            |    |    |                           |    |   |
| Obligations, Unpaid  |    |    |                           |    |   |
|                      |    |    |                           |    |   |
| 4971 Downward        |    |    |                           |    |   |
| Adjustments of       |    |    |                           |    |   |
| Prior-Year Unpaid    |    |    |                           |    |   |
| Delivered Orders --  |    |    |                           |    |   |
| Obligations,         |    |    |                           |    |   |
| Recoveries           |    |    |                           |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        |    |    | # Proprietary             |    |   |
|                      |    |    |                           |    |   |
| No entry             |    |    | No entry                  |    |   |
+----------------------+----+----+---------------------------+----+---+

7.  **To record the closing of downward adjustments to undelivered
    orders -- obligations, unpaid.**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+----+---+
| # Budgetary          |    |    | # Budgetary (TC F332)     | 7  | 7 |
|                      |    |    |                           | 00 | 0 |
| No entry             |    |    | 4801 Undelivered Orders,  |    | 0 |
|                      |    |    | Obligations, Unpaid       |    |   |
|                      |    |    |                           |    |   |
|                      |    |    | 4871 Downward Adjustments |    |   |
|                      |    |    | of Prior-Year Unpaid      |    |   |
|                      |    |    | Undelivered Orders --     |    |   |
|                      |    |    | Obligations, Recoveries   |    |   |
+----------------------+----+----+---------------------------+----+---+
| # Proprietary        |    |    | # Proprietary             |    |   |
|                      |    |    |                           |    |   |
| No entry             |    |    | No entry                  |    |   |
+----------------------+----+----+---------------------------+----+---+

**POST-CLOSING TRIAL BALANCES**

> **Transferring TAFS Receiving TAFS (expired status)**

+----------------------+----+----+---------------------------+---+---+
| # Budgetary          | 11 | 1  | # Budgetary               |   |   |
|                      | ,0 | ,0 |                           |   |   |
| 4201 Total Actual    | 00 | 00 | n/a                       |   |   |
| Resources -          |    |    |                           |   |   |
| Collected            | [  | [1 |                           |   |   |
|                      | 0] | 0, |                           |   |   |
| 4384 Temporary       | {. | 00 |                           |   |   |
| Re                   | un | 0] |                           |   |   |
| duction/Cancellation | de | {. |                           |   |   |
| Returned by          | rl | un |                           |   |   |
| Appropriation        | in | de |                           |   |   |
|                      | e} | rl |                           |   |   |
| 4620 Unobligated     |    | in |                           |   |   |
| Funds Exempt From    | 11 | e} |                           |   |   |
| Apportionment        | ,0 |    |                           |   |   |
|                      | 00 | 11 |                           |   |   |
|                      |    | ,0 |                           |   |   |
|                      |    | 00 |                           |   |   |
+----------------------+----+----+---------------------------+---+---+
| # Proprietary        | 11 | [1 | # Proprietary             |   |   |
|                      | ,0 | 1, |                           |   |   |
| 1610 Invest in U.S.  | 00 | 00 | n/a                       |   |   |
| Treas. Securities is |    | 0] |                           |   |   |
| by BPD               | [  | {. |                           |   |   |
|                      | 0] | un |                           |   |   |
| 3310 Cumulative      | {. | de |                           |   |   |
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|                      | 1, | 0] |                           |   |   |
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+----------------------+----+----+---------------------------+---+---+

+---+---+---+---+-----------------------------------------+-----------+----------+
| * |   |   |   |                                         | **Tra     | **R      |
| * |   |   |   |                                         | nsferring | eceiving |
| S |   |   |   |                                         | TAFS**    | TAFS**   |
| F |   |   |   |                                         |           |          |
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
|   |   |   |   | b\. Change in receivables from trust    |           | (1,000)  |
|   |   |   |   | funds (4225E-B)                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
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+---+---+---+---+-----------------------------------------+-----------+----------+
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|   |   | 0 |   |                                         |           |          |
|   |   | 1 |   |                                         |           |          |
|   |   | B |   |                                         |           |          |
|   |   | , |   |                                         |           |          |
|   |   | 4 |   |                                         |           |          |
|   |   | 9 |   |                                         |           |          |
|   |   | 0 |   |                                         |           |          |
|   |   | 1 |   |                                         |           |          |
|   |   | B |   |                                         |           |          |
|   |   | ) |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
|   | B |   |   |                                         |           | \(700\)  |
|   | . |   |   |                                         |           |          |
|   | U |   |   |                                         |           |          |
|   | n |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | l |   |   |                                         |           |          |
|   | l |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
|   | t |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | d |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
|   | u |   |   |                                         |           |          |
|   | s |   |   |                                         |           |          |
|   | t |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | m |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | p |   |   |                                         |           |          |
|   | a |   |   |                                         |           |          |
|   | y |   |   |                                         |           |          |
|   | m |   |   |                                         |           |          |
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|   | s |   |   |                                         |           |          |
|   | f |   |   |                                         |           |          |
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|   | o |   |   |                                         |           |          |
|   | m |   |   |                                         |           |          |
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|   | d |   |   |                                         |           |          |
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|   | s |   |   |                                         |           |          |
|   | , |   |   |                                         |           |          |
|   | b |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | u |   |   |                                         |           |          |
|   | g |   |   |                                         |           |          |
|   | h |   |   |                                         |           |          |
|   | t |   |   |                                         |           |          |
|   | f |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | w |   |   |                                         |           |          |
|   | a |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | d |   |   |                                         |           |          |
|   | , |   |   |                                         |           |          |
|   | O |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
|   | t |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | b |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | 1 |   |   |                                         |           |          |
|   | ( |   |   |                                         |           |          |
|   | - |   |   |                                         |           |          |
|   | ) |   |   |                                         |           |          |
|   | ( |   |   |                                         |           |          |
|   | 4 |   |   |                                         |           |          |
|   | 2 |   |   |                                         |           |          |
|   | 2 |   |   |                                         |           |          |
|   | 5 |   |   |                                         |           |          |
|   | B |   |   |                                         |           |          |
|   | ) |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
| 1 |   |   |   |                                         | 0         | 0        |
| 3 |   |   |   |                                         |           |          |
| \ |   |   |   |                                         |           |          |
| . |   |   |   |                                         |           |          |
| O |   |   |   |                                         |           |          |
| b |   |   |   |                                         |           |          |
| l |   |   |   |                                         |           |          |
| i |   |   |   |                                         |           |          |
| g |   |   |   |                                         |           |          |
| a |   |   |   |                                         |           |          |
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| i |   |   |   |                                         |           |          |
| n |   |   |   |                                         |           |          |
| c |   |   |   |                                         |           |          |
| u |   |   |   |                                         |           |          |
| r |   |   |   |                                         |           |          |
| r |   |   |   |                                         |           |          |
| e |   |   |   |                                         |           |          |
| d |   |   |   |                                         |           |          |
| ( |   |   |   |                                         |           |          |
| + |   |   |   |                                         |           |          |
| ) |   |   |   |                                         |           |          |
| ( |   |   |   |                                         |           |          |
| 4 |   |   |   |                                         |           |          |
| 8 |   |   |   |                                         |           |          |
| 0 |   |   |   |                                         |           |          |
| 1 |   |   |   |                                         |           |          |
| E |   |   |   |                                         |           |          |
| - |   |   |   |                                         |           |          |
| B |   |   |   |                                         |           |          |
| , |   |   |   |                                         |           |          |
| 4 |   |   |   |                                         |           |          |
| 9 |   |   |   |                                         |           |          |
| 0 |   |   |   |                                         |           |          |
| 1 |   |   |   |                                         |           |          |
| E |   |   |   |                                         |           |          |
| - |   |   |   |                                         |           |          |
| B |   |   |   |                                         |           |          |
| ) |   |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
| 1 |   |   |   |                                         | (1,000)   | \(700\)  |
| 6 |   |   |   |                                         |           |          |
| \ |   |   |   |                                         | 0         | 1,000    |
| . |   |   |   |                                         |           |          |
| R |   |   |   |                                         |           |          |
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| c |   |   |   |                                         |           |          |
| o |   |   |   |                                         |           |          |
| v |   |   |   |                                         |           |          |
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| s |   |   |   |                                         |           |          |
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| f |   |   |   |                                         |           |          |
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| ( |   |   |   |                                         |           |          |
| 4 |   |   |   |                                         |           |          |
| 8 |   |   |   |                                         |           |          |
| 7 |   |   |   |                                         |           |          |
| 1 |   |   |   |                                         |           |          |
| E |   |   |   |                                         |           |          |
| , |   |   |   |                                         |           |          |
| 4 |   |   |   |                                         |           |          |
| 9 |   |   |   |                                         |           |          |
| 7 |   |   |   |                                         |           |          |
| 1 |   |   |   |                                         |           |          |
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| ) |   |   |   |                                         |           |          |
|   |   |   |   |                                         |           |          |
| 1 |   |   |   |                                         |           |          |
| 7 |   |   |   |                                         |           |          |
| \ |   |   |   |                                         |           |          |
| . |   |   |   |                                         |           |          |
| C |   |   |   |                                         |           |          |
| h |   |   |   |                                         |           |          |
| a |   |   |   |                                         |           |          |
| n |   |   |   |                                         |           |          |
| g |   |   |   |                                         |           |          |
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| ( |   |   |   |                                         |           |          |
| 4 |   |   |   |                                         |           |          |
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| 2 |   |   |   |                                         |           |          |
| 5 |   |   |   |                                         |           |          |
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| - |   |   |   |                                         |           |          |
| B |   |   |   |                                         |           |          |
| ) |   |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
| 1 |   |   |   |                                         |           |          |
| 8 |   |   |   |                                         |           |          |
| \ |   |   |   |                                         |           |          |
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| b |   |   |   |                                         |           |          |
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| : |   |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
|   | A |   |   |                                         | 0         | 0        |
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|   | 4 |   |   |                                         |           |          |
|   | 8 |   |   |                                         |           |          |
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|   | 1 |   |   |                                         |           |          |
|   | E |   |   |                                         |           |          |
|   | , |   |   |                                         |           |          |
|   | 4 |   |   |                                         |           |          |
|   | 8 |   |   |                                         |           |          |
|   | 7 |   |   |                                         |           |          |
|   | 1 |   |   |                                         |           |          |
|   | E |   |   |                                         |           |          |
|   | , |   |   |                                         |           |          |
|   | 4 |   |   |                                         |           |          |
|   | 9 |   |   |                                         |           |          |
|   | 0 |   |   |                                         |           |          |
|   | 1 |   |   |                                         |           |          |
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|   | , |   |   |                                         |           |          |
|   | 4 |   |   |                                         |           |          |
|   | 9 |   |   |                                         |           |          |
|   | 7 |   |   |                                         |           |          |
|   | 1 |   |   |                                         |           |          |
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|   | ) |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
|   | B |   |   |                                         |           | 0        |
|   | . |   |   |                                         |           |          |
|   | U |   |   |                                         |           |          |
|   | n |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
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|   | l |   |   |                                         |           |          |
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|   | e |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
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|   | d |   |   |                                         |           |          |
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|   | u |   |   |                                         |           |          |
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|   | s |   |   |                                         |           |          |
|   | f |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | m |   |   |                                         |           |          |
|   | F |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | d |   |   |                                         |           |          |
|   | e |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | a |   |   |                                         |           |          |
|   | l |   |   |                                         |           |          |
|   | s |   |   |                                         |           |          |
|   | o |   |   |                                         |           |          |
|   | u |   |   |                                         |           |          |
|   | r |   |   |                                         |           |          |
|   | c |   |   |                                         |           |          |
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|   | s |   |   |                                         |           |          |
|   | ( |   |   |                                         |           |          |
|   | - |   |   |                                         |           |          |
|   | ) |   |   |                                         |           |          |
|   | ( |   |   |                                         |           |          |
|   | 4 |   |   |                                         |           |          |
|   | 2 |   |   |                                         |           |          |
|   | 2 |   |   |                                         |           |          |
|   | 5 |   |   |                                         |           |          |
|   | E |   |   |                                         |           |          |
|   | ) |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
| * |   |   |   |                                         |           |          |
| * |   |   |   |                                         |           |          |
| N |   |   |   |                                         |           |          |
| e |   |   |   |                                         |           |          |
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| s |   |   |   |                                         |           |          |
| * |   |   |   |                                         |           |          |
| * |   |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
| 1 |   |   |   |                                         |           |          |
| 9 |   |   |   |                                         |           |          |
| \ |   |   |   |                                         |           |          |
| . |   |   |   |                                         |           |          |
| N |   |   |   |                                         |           |          |
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| : |   |   |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
|   |   | A |   |                                         | 0         | 0        |
|   |   | . |   |                                         |           |          |
|   |   | G |   |                                         |           |          |
|   |   | r |   |                                         |           |          |
|   |   | o |   |                                         |           |          |
|   |   | s |   |                                         |           |          |
|   |   | s |   |                                         |           |          |
|   |   | o |   |                                         |           |          |
|   |   | u |   |                                         |           |          |
|   |   | t |   |                                         |           |          |
|   |   | l |   |                                         |           |          |
|   |   | a |   |                                         |           |          |
|   |   | y |   |                                         |           |          |
|   |   | s |   |                                         |           |          |
|   |   | ( |   |                                         |           |          |
|   |   | + |   |                                         |           |          |
|   |   | ) |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+
|   |   | B |   |                                         | 0         | 0        |
|   |   | . |   |                                         |           |          |
|   |   | O |   |                                         |           |          |
|   |   | f |   |                                         |           |          |
|   |   | f |   |                                         |           |          |
|   |   | s |   |                                         |           |          |
|   |   | e |   |                                         |           |          |
|   |   | t |   |                                         |           |          |
|   |   | t |   |                                         |           |          |
|   |   | i |   |                                         |           |          |
|   |   | n |   |                                         |           |          |
|   |   | g |   |                                         |           |          |
|   |   | c |   |                                         |           |          |
|   |   | o |   |                                         |           |          |
|   |   | l |   |                                         |           |          |
|   |   | l |   |                                         |           |          |
|   |   | e |   |                                         |           |          |
|   |   | c |   |                                         |           |          |
|   |   | t |   |                                         |           |          |
|   |   | i |   |                                         |           |          |
|   |   | o |   |                                         |           |          |
|   |   | n |   |                                         |           |          |
|   |   | s |   |                                         |           |          |
|   |   | ( |   |                                         |           |          |
|   |   | - |   |                                         |           |          |
|   |   | ) |   |                                         |           |          |
+---+---+---+---+-----------------------------------------+-----------+----------+

  ---------------------------------------------- ---------------- -------------
  **FMS 2108: Year-end Closing Statement**       **Transferring   **Receiving
                                                 TAFS**           TAFS**

  Column 5. Postclosing Unexpended Balance                        

  Column 6. Other Authorizations (1610E)         11,000           

  Column 7. Reimbursements Earned and Refunds                     0
  (4225E)                                                         

                                                                  

  Column 9. Undelivered Orders and Contracts                      0
  (4801E, 4871E)                                                  

  Column 10. Accounts Payable and Other          0                
  Liabilities (4901E, 4971E)                                      

  Column 11. Unobligated Balance (4357E, 4450E,  11,000           0
  4620E)                                                          

  (Columns 5+6+7+8 = 9+10+11)                                     
  ---------------------------------------------- ---------------- -------------

+--------------------------------------------+------------+------------+
| **BUDGET PROGRAM AND FINANCING SCHEDULE    | **Tr       | *          |
| (P&F)**                                    | ansferring | *Receiving |
|                                            | TAFS**     | TAFS**     |
+--------------------------------------------+------------+------------+
| **obligations by program activity**        |            |            |
+--------------------------------------------+------------+------------+
| 1000 Total new obligations (+) (4801E-B,   | 0          | 0          |
| 4901E-B)                                   |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **budgetary resources available for        |            |            |
| obligation**                               |            |            |
+--------------------------------------------+------------+------------+
| 2140 Unobligated balance carried forward,  | 0          | 300        |
| start of year (4201B, 4225B, 4801B, 4901B) |            |            |
+--------------------------------------------+------------+------------+
| 2200 New budget authority (gross) (Sum     | 10,000     | (1,000)    |
| 4000..6962. Also equals 7000)              |            |            |
+--------------------------------------------+------------+------------+
| 2210 Resources available from recoveries   | 1,000      | 700        |
| of prior year obligations (4871E, 4971E)   |            |            |
|                                            | 0          | 0          |
| 2395 Total new obligations (-) (line 1000  |            |            |
| opposite sign)                             |            |            |
+--------------------------------------------+------------+------------+
| 2398 Unobligated balance expiring or       | (1,000)    |            |
| withdrawn (-) (4357E)                      |            |            |
+--------------------------------------------+------------+------------+
| 2440 Unobligated balance carried forward,  | 10,000     | 0          |
| end of year (4620E)                        |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **memorandum entry**                       |            |            |
+--------------------------------------------+------------+------------+
| 2441 Special and trust fund receipts       | (1,000)    |            |
| returned to schedule N (+) (4357E)         |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **new budget authority (gross),            |            |            |
| detail**[^1]                               |            |            |
+--------------------------------------------+------------+------------+
| 4026 Appropriation (trust fund) (4114E)    | 10,000     |            |
+--------------------------------------------+------------+------------+
| 5810 Change in uncoll customer payments    |            | (1,000)    |
| from Federal sources (unexpired) (4225E-B) |            |            |
+--------------------------------------------+------------+------------+
| 7000 Total new budget authority (gross)    | 10,000     | (1,000)    |
| (Sum 4000..6990. Also equals 2200.)        |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **change in obligated balances**           |            |            |
+--------------------------------------------+------------+------------+
| 7240 Obligated balance, start of year      | 1,000      | 300        |
| (4225B, 4801B, 4901B)                      |            |            |
+--------------------------------------------+------------+------------+
| 7310 Total new obligations (line 1000)     | 0          | 0          |
+--------------------------------------------+------------+------------+
| 7345 Recovers of prior year obligations    | (1,000)    | \(700\)    |
| (-) (same as 2210, opp sign)               |            |            |
|                                            |            | 1,000      |
| 7400 Change in uncollected customer        |            |            |
| payments from Federal sources (unexpired)  |            |            |
| (same as 5810/6910, opposite sign)         |            |            |
+--------------------------------------------+------------+------------+
| 7440 Obligated balance, end of year        | 0          | 0          |
| (4225E, 4801E, 4871E, 4901E, 4971E)        |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **net budget authority and outlays**       |            |            |
+--------------------------------------------+------------+------------+
| 8900 Budget authority (net) (+) (sum 2200  | 10,000     | (1,000)    |
| -- (8800..8845), 8895, 8896)               |            |            |
+--------------------------------------------+------------+------------+
| 9000 Outlays (net) (+) (sum (8690..8698)   | 0          | 0          |
| -- (8840..8845))                           |            |            |
+--------------------------------------------+------------+------------+
|                                            |            |            |
+--------------------------------------------+------------+------------+
| **memorandum (non-add) entries**           |            |            |
+--------------------------------------------+------------+------------+
| 9201 Total investments, start of year:     | 1,000      |            |
| Federal securities: Par value (1610B)      |            |            |
+--------------------------------------------+------------+------------+
| 9202 Total investments, end of year:       | 11,000     |            |
| Federal securities: Par value (1610E)      |            |            |
+--------------------------------------------+------------+------------+

  ------------- --------------------- ---------------------------------------- ---------------- -------------
  **BALANCE                                                                    **Transferring   **Receiving
  SHEET**                                                                      TAFS**           TAFS**

  Assets                                                                                        

                Intra-governmental:                                                             

                                      1\. Fund Balance With Treasury                            

                                      2\. Investments (1610E)                  11,000           

                6\. Total                                                      11,000           
                Intra-governmental                                                              
                (calc 1..5)                                                                     

                                                                                                

  15\. Total                                                                   11,000           0
  Assets (calc                                                                                  
  6..14)                                                                                        

                                                                                                

  Net Position:                                                                                 

                32\. Cumulative                                                11,000           
                Results of Operations                                                           
                -- Earmarked Funds                                                              
                (3310E)                                                                         

                33\. Cumulative                                                0                
                Results of Operations                                                           
                -- Other Funds                                                                  
                (3310E)                                                                         

                34\. Total Net                                                 11,000           
                Position (calc                                                                  
                29..33)                                                                         

  35\. Total                                                                   11,000           0
  Liabilities                                                                                   
  and Net                                                                                       
  Position                                                                                      
  (calc 28+34)                                                                                  

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

  -------------------------------------------- ---------------- -------------
  **STATEMENT OF NET COST**                    **Transferring   **Receiving
                                               TAFS**           TAFS**

  N/A                                                           
  -------------------------------------------- ---------------- -------------

+---+------------------------------------+--------------+--------------+
|   | **STATEMENT OF CHANGES IN NET      | **           | *            |
|   | POSITION**                         | Transferring | *Receiving** |
|   |                                    | TAFS**       |              |
|   |                                    |              | **TAFS**     |
+---+------------------------------------+--------------+--------------+
| C |                                    | 0            | 1,000        |
| u |                                    |              |              |
| m |                                    |              |              |
| u |                                    |              |              |
| l |                                    |              |              |
| a |                                    |              |              |
| t |                                    |              |              |
| i |                                    |              |              |
| v |                                    |              |              |
| e |                                    |              |              |
| R |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| u |                                    |              |              |
| l |                                    |              |              |
| t |                                    |              |              |
| s |                                    |              |              |
| o |                                    |              |              |
| f |                                    |              |              |
| O |                                    |              |              |
| p |                                    |              |              |
| e |                                    |              |              |
| r |                                    |              |              |
| a |                                    |              |              |
| t |                                    |              |              |
| i |                                    |              |              |
| o |                                    |              |              |
| n |                                    |              |              |
| s |                                    |              |              |
| : |                                    |              |              |
|   |                                    |              |              |
| 1 |                                    |              |              |
| \ |                                    |              |              |
| . |                                    |              |              |
| B |                                    |              |              |
| e |                                    |              |              |
| g |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| n |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| g |                                    |              |              |
| B |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| a |                                    |              |              |
| n |                                    |              |              |
| c |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| ( |                                    |              |              |
| 3 |                                    |              |              |
| 3 |                                    |              |              |
| 1 |                                    |              |              |
| 0 |                                    |              |              |
| B |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| 3 |                                    | 0            | 1,000        |
| \ |                                    |              |              |
| . |                                    |              |              |
| B |                                    |              |              |
| e |                                    |              |              |
| g |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| n |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| g |                                    |              |              |
| B |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| a |                                    |              |              |
| n |                                    |              |              |
| c |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| , |                                    |              |              |
| a |                                    |              |              |
| s |                                    |              |              |
| A |                                    |              |              |
| d |                                    |              |              |
| j |                                    |              |              |
| u |                                    |              |              |
| s |                                    |              |              |
| t |                                    |              |              |
| e |                                    |              |              |
| d |                                    |              |              |
| ( |                                    |              |              |
| c |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| c |                                    |              |              |
| 1 |                                    |              |              |
| . |                                    |              |              |
| . |                                    |              |              |
| 2 |                                    |              |              |
| b |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+
|   |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| B |                                    |              |              |
| u |                                    |              |              |
| d |                                    |              |              |
| g |                                    |              |              |
| e |                                    |              |              |
| t |                                    |              |              |
| a |                                    |              |              |
| r |                                    |              |              |
| y |                                    |              |              |
| F |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| a |                                    |              |              |
| n |                                    |              |              |
| c |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| g |                                    |              |              |
| S |                                    |              |              |
| o |                                    |              |              |
| u |                                    |              |              |
| r |                                    |              |              |
| c |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| : |                                    |              |              |
+---+------------------------------------+--------------+--------------+
|   | 6\. Nonexchange Revenue (5800E)    | 10,000       |              |
+---+------------------------------------+--------------+--------------+
|   | 8\. Transfers-In/Out Without       | 1,000        | (1,000)      |
|   | Reimbursement (+/-) (5750E, 5760E) |              |              |
+---+------------------------------------+--------------+--------------+
|   |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| 1 |                                    | 11,000       | 0            |
| 4 |                                    |              |              |
| \ |                                    |              |              |
| . |                                    |              |              |
| T |                                    |              |              |
| o |                                    |              |              |
| t |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| F |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| a |                                    |              |              |
| n |                                    |              |              |
| c |                                    |              |              |
| i |                                    |              |              |
| n |                                    |              |              |
| g |                                    |              |              |
| S |                                    |              |              |
| o |                                    |              |              |
| u |                                    |              |              |
| r |                                    |              |              |
| c |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| ( |                                    |              |              |
| c |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| c |                                    |              |              |
| 4 |                                    |              |              |
| . |                                    |              |              |
| . |                                    |              |              |
| 1 |                                    |              |              |
| 3 |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+
|   |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| 1 |                                    | 0            | 0            |
| 5 |                                    |              |              |
| \ |                                    |              |              |
| . |                                    |              |              |
| N |                                    |              |              |
| e |                                    |              |              |
| t |                                    |              |              |
| C |                                    |              |              |
| o |                                    |              |              |
| s |                                    |              |              |
| t |                                    |              |              |
| o |                                    |              |              |
| f |                                    |              |              |
| O |                                    |              |              |
| p |                                    |              |              |
| e |                                    |              |              |
| r |                                    |              |              |
| a |                                    |              |              |
| t |                                    |              |              |
| i |                                    |              |              |
| o |                                    |              |              |
| n |                                    |              |              |
| s |                                    |              |              |
| ( |                                    |              |              |
| + |                                    |              |              |
| / |                                    |              |              |
| - |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+
|   |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| 1 |                                    | 11,000       | 0            |
| 6 |                                    |              |              |
| \ |                                    |              |              |
| . |                                    |              |              |
| N |                                    |              |              |
| e |                                    |              |              |
| t |                                    |              |              |
| C |                                    |              |              |
| h |                                    |              |              |
| a |                                    |              |              |
| n |                                    |              |              |
| g |                                    |              |              |
| e |                                    |              |              |
| ( |                                    |              |              |
| c |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| c |                                    |              |              |
| 1 |                                    |              |              |
| 4 |                                    |              |              |
| - |                                    |              |              |
| 1 |                                    |              |              |
| 5 |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+
|   |                                    |              |              |
+---+------------------------------------+--------------+--------------+
| 1 |                                    | 11,000       | 0            |
| 7 |                                    |              |              |
| \ |                                    |              |              |
| . |                                    |              |              |
| C |                                    |              |              |
| u |                                    |              |              |
| m |                                    |              |              |
| u |                                    |              |              |
| l |                                    |              |              |
| a |                                    |              |              |
| t |                                    |              |              |
| i |                                    |              |              |
| v |                                    |              |              |
| e |                                    |              |              |
| R |                                    |              |              |
| e |                                    |              |              |
| s |                                    |              |              |
| u |                                    |              |              |
| l |                                    |              |              |
| t |                                    |              |              |
| s |                                    |              |              |
| o |                                    |              |              |
| f |                                    |              |              |
| O |                                    |              |              |
| p |                                    |              |              |
| e |                                    |              |              |
| r |                                    |              |              |
| a |                                    |              |              |
| t |                                    |              |              |
| i |                                    |              |              |
| o |                                    |              |              |
| n |                                    |              |              |
| s |                                    |              |              |
| ( |                                    |              |              |
| c |                                    |              |              |
| a |                                    |              |              |
| l |                                    |              |              |
| c |                                    |              |              |
| 3 |                                    |              |              |
| + |                                    |              |              |
| 1 |                                    |              |              |
| 6 |                                    |              |              |
| ) |                                    |              |              |
+---+------------------------------------+--------------+--------------+

[^1]: Budget authority is classified as discretionary in this scenario.