### Background

USSGL account 4192 is necessary to allow transfers from unexpired
accounts into expired accounts. These types of transactions may be
necessary due to fluctuations in foreign currency valuations. If the
value of the dollar goes down after booking obligations, the dollars
booked are not sufficient to cover the revalued obligation. In these
instances, USSGL account 4192 is necessary to transfer funds into the
affected expired accounts to maintain the budgeted level of operations.
If there is another reason your agency needs to use USSGL account 4192,
you must first receive OMB's approval.

### 

### 

### Proposed New USSGL Account (Effective Fiscal Year 2006, Available for early implementation, Fiscal Year 2005)

**Account Title**: Balance Transfers -- Unexpired TAFS to Expired TAFS

**Account Number**: 4192

**Normal Balance**: Either

**Definition**: The amount of realized nonexpenditure transfers during
the fiscal year from an unexpired Treasury Appropriation Fund Symbol
(TAFS) to an expired TAFS to minimize the effect of foreign currency
fluctuations in order to maintain the budgeted level of operations for
such expired TAFS. This transaction is accomplished via SF 1151:
Nonexpenditure Transfer Authorization. Use only with OMB approval. On a
case-by-case basis, this account may be used for other purposes with OMB
prior approval. FACTS II normal balance assigned to this account is
"debit."

**Justification:** A new USSGL account is needed to allow for transfers
from an unexpired TAFS to minimize the effect of foreign currency
fluctuations in order to maintain the budgeted level of operations for
such expired TAFS.

**Proposed New Transactions:**

**A215** To record the nonexpenditure transfer-in of unexpired
unobligated balances to an expired Treasury Appropriation Fund Symbol
(TAFS).

**Budgetary Entry**

Debit 4192 Balance Transfers -- Unexpired TAFS to Expired TAFS

Credit 4450 Unapportioned Authority

Credit 4650 Allotments -- Expired Authority

**Proprietary Entry**

Debit 1010 Fund Balance With Treasury

Credit 3102 Unexpended Appropriations -- Transfers-In

Credit 5755 Nonexpenditure Financing Sources -- Transfers-In

**Justification:** New transaction is needed to allow transfers from an
unexpired Treasury Appropriation Fund Symbol (TAFS) to an expired TAFS
to minimize the effect of foreign currency fluctuations in order to
maintain the budgeted level of operations for such expired TAFS. This
transaction is accomplished via SF 1151: Nonexpenditure Transfer
Authorization. This transaction can only be used with OMB approval.

**A216** To record the nonexpenditure transfer-out of unexpired
unobligated balances to an expired Treasury Appropriation Fund Symbol
(TAFS).

**Budgetary Entry**

Debit 4510 Apportionments

Debit 4620 Unobligated Funds Exempt from Apportionment

Debit 4610 Allotments -- Realized Resources

Credit 4192 Balance Transfers -- Unexpired TAFS to Expired TAFS

**Proprietary Entry**

Debit 3103 Unexpended Appropriations -- Transfers-Out

Debit 5765 Nonexpenditure Financing Sources -- Transfers-Out

Credit 1010 Fund Balance With Treasury

**Justification:** New transaction is needed to allow transfers from an
unexpired Treasury Appropriation Fund Symbol (TAFS) to an expired TAFS
to minimize the effect of foreign currency fluctuations in order to
maintain the budgeted level of operations for such expired TAFS. This
transaction is accomplished via SF 1151: Nonexpenditure Transfer
Authorization. This transaction can only be used with OMB approval.

+--------------+-------------+-------------+---------------------------+
| ######### Im |             |             |                           |
| pact on USSG |             |             |                           |
| L Crosswalks |             |             |                           |
+--------------+-------------+-------------+---------------------------+
| **USSGL      | **SF 133**  | **FMS       | **Program and Financing   |
| Account**    |             | 2108**      | Schedule (P&F)**          |
+--------------+-------------+-------------+---------------------------+
| 4192         | Line 2B     | N/A         | Line 2235                 |
| "Unexpired"  |             |             |                           |
+--------------+-------------+-------------+---------------------------+
| 4192         | Line 2B     | N/A         | N/A                       |
| "Expired"    |             |             |                           |
+--------------+-------------+-------------+---------------------------+

# 

+----------------------+----+----+------------------------+----+----+
| ######### Begi       |    |    |                        |    |    |
| nning Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **97-5-1234            | ** | ** |
| **97-X-1234          |    |    | (expired)**            |    |    |
| (unexpired)**        |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 1  | [  | **BUDGETARY**          | 5  | 5  |
|                      | 00 | 10 |                        | ,0 | ,0 |
| 4201                 | ,0 | 0, | 4201                   | 00 | 00 |
|                      | 00 | 00 |                        |    |    |
| 4610                 |    | 0] | 4801                   | 5  | 5  |
|                      | [  | {. |                        | ,0 | ,0 |
| Total                | 0] | un | **PROPRIETARY**        | 00 | 00 |
|                      | {. | de |                        |    |    |
| **PROPRIETARY**      | un | rl | 1010                   |    |    |
|                      | de | in |                        |    |    |
| 1010                 | rl | e} | 3100                   |    |    |
|                      | in |    |                        |    |    |
| 3101                 | e} | 1  |                        |    |    |
|                      |    | 00 |                        |    |    |
| Total                | 1  | ,0 |                        |    |    |
|                      | 00 | 00 |                        |    |    |
|                      | ,0 |    |                        |    |    |
|                      | 00 | [  |                        |    |    |
|                      |    | 10 |                        |    |    |
|                      | 1  | 0, |                        |    |    |
|                      | 00 | 00 |                        |    |    |
|                      | ,0 | 0] |                        |    |    |
|                      | 00 | {. |                        |    |    |
|                      |    | un |                        |    |    |
|                      | [  | de |                        |    |    |
|                      | 0] | rl |                        |    |    |
|                      | {. | in |                        |    |    |
|                      | un | e} |                        |    |    |
|                      | de |    |                        |    |    |
|                      | rl | 1  |                        |    |    |
|                      | in | 00 |                        |    |    |
|                      | e} | ,0 |                        |    |    |
|                      |    | 00 |                        |    |    |
|                      | 1  |    |                        |    |    |
|                      | 00 |    |                        |    |    |
|                      | ,0 |    |                        |    |    |
|                      | 00 |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+

#  

+-------------------+----+----+---+---------------------+----+----+---+
| 1\. To record     |    |    |   |                     |    |    |   |
| upward adjustment |    |    |   |                     |    |    |   |
| due to foreign    |    |    |   |                     |    |    |   |
| currency          |    |    |   |                     |    |    |   |
| fluctuations.     |    |    |   |                     |    |    |   |
| Obligation was    |    |    |   |                     |    |    |   |
| originally        |    |    |   |                     |    |    |   |
| recorded for      |    |    |   |                     |    |    |   |
| \$5,000, but when |    |    |   |                     |    |    |   |
| bill was          |    |    |   |                     |    |    |   |
| received, foreign |    |    |   |                     |    |    |   |
| currency          |    |    |   |                     |    |    |   |
| fluctuation       |    |    |   |                     |    |    |   |
| increased the     |    |    |   |                     |    |    |   |
| amount owed to    |    |    |   |                     |    |    |   |
| \$6,000.          |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 1  | 1  | D |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 4 |
|                   |    |    |   | 4650 Allotments --  | 6  | 6  | , |
|                   |    |    |   | Expired Authority   | ,0 | ,0 | B |
|                   |    |    |   |                     | 00 | 00 | 1 |
|                   |    |    |   | 4881 Upward         |    |    | 3 |
|                   |    |    |   | Adjustments of      | 6  | 6  | 4 |
|                   |    |    |   | Prior-Year          | ,0 | ,0 |   |
|                   |    |    |   | Undelivered Orders  | 00 | 00 |   |
|                   |    |    |   | -- Obligations,     |    |    |   |
|                   |    |    |   | Unpaid              | 6  | 6  |   |
|                   |    |    |   |                     | ,0 | ,0 |   |
|                   |    |    |   | AND                 | 00 | 00 |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4801 Undelivered    |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4901 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 6100 Operating      |    |    |   |
|                   |    |    |   | Expenses            |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2110 Accounts       |    |    |   |
|                   |    |    |   | Payable             |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | AND                 |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 3107 Unexpended     |    |    |   |
|                   |    |    |   | Appropriations --   |    |    |   |
|                   |    |    |   | Used                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 5700 Expended       |    |    |   |
|                   |    |    |   | Appropriations      |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+------------------+----+----+---+---------------------+----+----+---+
| 2\. P.L. 95-457  |    |    |   |                     |    |    |   |
| provides         |    |    |   |                     |    |    |   |
| statutory        |    |    |   |                     |    |    |   |
| authority for    |    |    |   |                     |    |    |   |
| DoD to transfer  |    |    |   |                     |    |    |   |
| funds from       |    |    |   |                     |    |    |   |
| unexpired TAFS   |    |    |   |                     |    |    |   |
| to expired TAFS  |    |    |   |                     |    |    |   |
| to cover         |    |    |   |                     |    |    |   |
| increases in the |    |    |   |                     |    |    |   |
| value of         |    |    |   |                     |    |    |   |
| obligations      |    |    |   |                     |    |    |   |
| caused by        |    |    |   |                     |    |    |   |
| foreign currency |    |    |   |                     |    |    |   |
| fluctuations.    |    |    |   |                     |    |    |   |
| Funds in the     |    |    |   |                     |    |    |   |
| amount of        |    |    |   |                     |    |    |   |
| \$1,000 are      |    |    |   |                     |    |    |   |
| transferred from |    |    |   |                     |    |    |   |
| TAFS 97-X-1234   |    |    |   |                     |    |    |   |
| to TAFS          |    |    |   |                     |    |    |   |
| 97-5-1234 to     |    |    |   |                     |    |    |   |
| cover foreign    |    |    |   |                     |    |    |   |
| currency         |    |    |   |                     |    |    |   |
| fluctuations.    |    |    |   |                     |    |    |   |
| This transaction |    |    |   |                     |    |    |   |
| is accomplished  |    |    |   |                     |    |    |   |
| via SF 1151:     |    |    |   |                     |    |    |   |
| Nonexpenditure   |    |    |   |                     |    |    |   |
| Transfer         |    |    |   |                     |    |    |   |
| Authorization.   |    |    |   |                     |    |    |   |
| This transaction |    |    |   |                     |    |    |   |
| can only be used |    |    |   |                     |    |    |   |
| with OMB         |    |    |   |                     |    |    |   |
| approval.        |    |    |   |                     |    |    |   |
+------------------+----+----+---+---------------------+----+----+---+
| **Transfer From  | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**           | DR | CR | * | TAFS**              | DR | CR | * |
|                  | ** | ** | T |                     | ** | ** | T |
| **97-X-1234      |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**    |    |    | * | (expired)**         |    |    | * |
|                  |    |    | * |                     |    |    | * |
+------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary     | 1  | *  | A | **[Budgetary        | *  | 1  | A |
| Entr             | ,0 | *1 | 2 | E                   | *1 | ,0 | 2 |
| y]{.underline}** | 00 | ,0 | 1 | ntry]{.underline}** | ,0 | 00 | 1 |
|                  |    | 00 | 6 |                     | 00 |    | 5 |
| 4610             | 1  | ** |   | **4192 Balance      | ** | 1  |   |
| All              | ,0 |    |   | Transfers --        |    | ,0 |   |
| otments-Realized | 00 | 1  |   | Unexpired**         | 1  | 00 |   |
|                  |    | ,0 |   |                     | ,0 |    |   |
| Resources        |    | 00 |   | **TAFS to Expired   | 00 |    |   |
|                  |    |    |   | TAFS**              |    |    |   |
| **4192 Balance   |    |    |   |                     |    |    |   |
| Transfers -      |    |    |   | 4650 Allotments --  |    |    |   |
| Unexpired TAFS   |    |    |   | Expired Authority   |    |    |   |
| to Expired       |    |    |   |                     |    |    |   |
| TAFS**           |    |    |   | **[Proprietary      |    |    |   |
|                  |    |    |   | E                   |    |    |   |
| **[Proprietary   |    |    |   | ntry]{.underline}** |    |    |   |
| Entr             |    |    |   |                     |    |    |   |
| y]{.underline}** |    |    |   | 1010 Fund Balance   |    |    |   |
|                  |    |    |   | With Treasury       |    |    |   |
| 3103 Unexpended  |    |    |   |                     |    |    |   |
| Approps. --      |    |    |   | 3102 Unexpended     |    |    |   |
|                  |    |    |   | Approps.-           |    |    |   |
| Transfers-Out    |    |    |   | Transfers-In        |    |    |   |
|                  |    |    |   |                     |    |    |   |
| 1010 Fund        |    |    |   |                     |    |    |   |
| Balance With     |    |    |   |                     |    |    |   |
| Treasury         |    |    |   |                     |    |    |   |
+------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 3\. To record     |    |    |   |                     |    |    |   |
| payment and       |    |    |   |                     |    |    |   |
| disbursement of   |    |    |   |                     |    |    |   |
| funds.            |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 6  | 6  | B |
|                   |    |    |   | E                   | ,0 | ,0 | 1 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 0 |
|                   |    |    |   | 4901 Undelivered    | 6  | 6  |   |
|                   |    |    |   | Orders --           | ,0 | ,0 |   |
|                   |    |    |   |                     | 00 | 00 |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Paid   |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 2110 Accounts       |    |    |   |
|                   |    |    |   | Payable             |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 1010 Fund Balance   |    |    |   |
|                   |    |    |   | With Treasury       |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+----------------------+----+----+------------------------+----+----+
| #####                |    |    |                        |    |    |
| #### Pre-Closing Adj |    |    |                        |    |    |
| usted Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **97-5-1234            | ** | ** |
| **97-X-1234          |    |    | (expired)**            |    |    |
| (unexpired)**        |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 1  | 99 | **BUDGETARY**          | 1  | 0  |
|                      | 00 | ,0 |                        | ,0 |    |
| 4201                 | ,0 | 00 | 4192                   | 00 | 1  |
|                      | 00 |    |                        |    | ,0 |
| 4610                 |    | [  | 4201                   | 5  | 00 |
|                      | [  | 1, |                        | ,0 |    |
| 4192                 | 0] | 00 | 4650                   | 00 | [  |
|                      | {. | 0] |                        |    | 6, |
| Total                | un | {. | 4801                   | 1  | 00 |
|                      | de | un |                        | ,0 | 0] |
| **PROPRIETARY**      | rl | de | 4881                   | 00 | {. |
|                      | in | rl |                        |    | un |
| 1010                 | e} | in | 4902                   | [  | de |
|                      |    | e} |                        | 0] | rl |
| 3101                 | 1  |    | Total                  | {. | in |
|                      | 00 | 1  |                        | un | e} |
| 3103                 | ,0 | 00 | **PROPRIETARY**        | de |    |
|                      | 00 | ,0 |                        | rl | 7  |
| Total                |    | 00 | 1010                   | in | ,0 |
|                      | 99 |    |                        | e} | 00 |
|                      | ,0 | 1  | 2110                   |    |    |
|                      | 00 | 00 |                        | 7  | 0  |
|                      |    | ,0 | 3100                   | ,0 |    |
|                      | [  | 00 |                        | 00 | 5  |
|                      | 1, |    | 3102                   |    | ,0 |
|                      | 00 | [  |                        | 0  | 00 |
|                      | 0] | 0] | 3107                   |    |    |
|                      | {. | {. |                        | 6  | 1  |
|                      | un | un | 5700                   | ,0 | ,0 |
|                      | de | de |                        | 00 | 00 |
|                      | rl | rl | 6100                   |    |    |
|                      | in | in |                        | [  | 6  |
|                      | e} | e} | Total                  | 6, | ,0 |
|                      |    |    |                        | 00 | 00 |
|                      | 1  | 1  |                        | 0] |    |
|                      | 00 | 00 |                        | {. | \_ |
|                      | ,0 | ,0 |                        | un | \_ |
|                      | 00 | 00 |                        | de | \_ |
|                      |    |    |                        | rl | \_ |
|                      |    |    |                        | in | \_ |
|                      |    |    |                        | e} | \_ |
|                      |    |    |                        |    |    |
|                      |    |    |                        | 12 | 12 |
|                      |    |    |                        | ,0 | ,0 |
|                      |    |    |                        | 00 | 00 |
+----------------------+----+----+------------------------+----+----+

# 

**[\
CLOSING ENTRIES]{.underline}**

+-------------------+----+----+---+---------------------+----+----+---+
| 4\. To record the |    |    |   |                     |    |    |   |
| closing of        |    |    |   |                     |    |    |   |
| related           |    |    |   |                     |    |    |   |
| adjustments to    |    |    |   |                     |    |    |   |
| undelivered       |    |    |   |                     |    |    |   |
| orders.           |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 1  | 1  | F |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 2 |
|                   |    |    |   |                     |    |    | 6 |
|                   |    |    |   | 4881Upward          |    |    |   |
|                   |    |    |   | Adjustments of      |    |    |   |
|                   |    |    |   | Prior-              |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | Year Undelivered    |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4801 Undelivered    |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations, Unpaid |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 5\. To record the |    |    |   |                     |    |    |   |
| consolidation of  |    |    |   |                     |    |    |   |
| actual net-funded |    |    |   |                     |    |    |   |
| resources.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 1  | 1  | F | **[Budgetary        | 1  | 1  | F |
| Ent               | ,0 | ,0 | 2 | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** | 00 | 00 | 0 | ntry]{.underline}** | 00 | 00 | 0 |
|                   |    |    | 4 |                     |    |    | 4 |
| **4192 Balance    |    |    |   | 4201 Total Actual   |    |    |   |
| Transfers --**    |    |    |   | Resources --        |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **Unexpired TAFS  |    |    |   | Collected           |    |    |   |
| to Expired**      |    |    |   |                     |    |    |   |
|                   |    |    |   | **4192 Balance      |    |    |   |
| **TAFS**          |    |    |   | Transfers --        |    |    |   |
|                   |    |    |   | Unexpired TAFS to   |    |    |   |
| 4201 Total Actual |    |    |   | Expired TAFS**      |    |    |   |
| Resources -       |    |    |   |                     |    |    |   |
| Collected         |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
| **[Proprietary    |    |    |   | ntry]{.underline}** |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   | N/A                 |    |    |   |
|                   |    |    |   |                     |    |    |   |
| N/A               |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 6\. To record the |    |    |   |                     |    |    |   |
| closing of paid   |    |    |   |                     |    |    |   |
| delivered orders  |    |    |   |                     |    |    |   |
| to total actual   |    |    |   |                     |    |    |   |
| resources.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| N/A               |    |    |   | **[Budgetary        | 6  | 6  | F |
|                   |    |    |   | E                   | ,0 | ,0 | 2 |
|                   |    |    |   | ntry]{.underline}** | 00 | 00 | 1 |
|                   |    |    |   |                     |    |    | 4 |
|                   |    |    |   | 4902 Delivered      |    |    |   |
|                   |    |    |   | Orders --           |    |    |   |
|                   |    |    |   | Obligations,        |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | Paid                |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | 4201 Total Actual   |    |    |   |
|                   |    |    |   | Resources -         |    |    |   |
|                   |    |    |   | Collected           |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | **[Proprietary      |    |    |   |
|                   |    |    |   | E                   |    |    |   |
|                   |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
|                   |    |    |   | N/A                 |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

#  

+-------------------+----+----+---+---------------------+----+----+---+
| 7\. To record the |    |    |   |                     |    |    |   |
| closing of        |    |    |   |                     |    |    |   |
| unobligated       |    |    |   |                     |    |    |   |
| balances to       |    |    |   |                     |    |    |   |
| expiring          |    |    |   |                     |    |    |   |
| authority.        |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 99 | 99 | F | N/A                 |    |    |   |
| Ent               | ,0 | ,0 | 2 |                     |    |    |   |
| ry]{.underline}** | 00 | 00 | 1 |                     |    |    |   |
|                   |    |    | 2 |                     |    |    |   |
| 4610 Allotments   |    |    |   |                     |    |    |   |
| -- Realized       |    |    |   |                     |    |    |   |
| Resources         |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 4650 Allotments   |    |    |   |                     |    |    |   |
| -- Expired        |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| Authority         |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **[Proprietary    |    |    |   |                     |    |    |   |
| Ent               |    |    |   |                     |    |    |   |
| ry]{.underline}** |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| N/A               |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+-------------------+----+----+---+---------------------+----+----+---+
| 8\. To record     |    |    |   |                     |    |    |   |
| closing of        |    |    |   |                     |    |    |   |
| fiscal-year       |    |    |   |                     |    |    |   |
| activity to       |    |    |   |                     |    |    |   |
| unexpended        |    |    |   |                     |    |    |   |
| appropriations.   |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+
| **Transfer From   | ** | ** | * | **Transfer To       | ** | ** | * |
| TAFS**            | DR | CR | * | TAFS**              | DR | CR | * |
|                   | ** | ** | T |                     | ** | ** | T |
| **97-X-1234       |    |    | C | **97-5-1234         |    |    | C |
| (unexpired)**     |    |    | * | (expired)**         |    |    | * |
|                   |    |    | * |                     |    |    | * |
+-------------------+----+----+---+---------------------+----+----+---+
| **[Budgetary      | 1  | 99 | F | **[Budgetary        | 1  | 6  | F |
| Ent               | 00 | ,0 | 2 | E                   | ,0 | ,0 | 2 |
| ry]{.underline}** | ,0 | 00 | 3 | ntry]{.underline}** | 00 | 00 | 3 |
|                   | 00 |    | 3 |                     |    |    | 3 |
| N/A               |    | 1  |   | N/A                 | 5  |    |   |
|                   |    | ,0 |   |                     | ,0 |    |   |
| **[Proprietary    |    | 00 |   | **[Proprietary      | 00 |    |   |
| Ent               |    |    |   | E                   |    |    |   |
| ry]{.underline}** |    |    |   | ntry]{.underline}** |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 3101 Unexpended   |    |    |   | 3102 Unexpended     |    |    |   |
| Appropriations -- |    |    |   | Appropriations -    |    |    |   |
| Appropriations    |    |    |   | Transfers-In        |    |    |   |
| Received          |    |    |   |                     |    |    |   |
|                   |    |    |   | **3100 Unexpended   |    |    |   |
| **3100            |    |    |   | Appropriations -    |    |    |   |
| Unexpended**      |    |    |   | Cumulative**        |    |    |   |
|                   |    |    |   |                     |    |    |   |
| **Appropriations  |    |    |   | 3107 Unexpended     |    |    |   |
| --**              |    |    |   | Appropriations -    |    |    |   |
|                   |    |    |   | Used                |    |    |   |
| **Cumulative**    |    |    |   |                     |    |    |   |
|                   |    |    |   |                     |    |    |   |
| 3103 Unexpended   |    |    |   |                     |    |    |   |
| Appropriations -  |    |    |   |                     |    |    |   |
| Transfers-Out     |    |    |   |                     |    |    |   |
+-------------------+----+----+---+---------------------+----+----+---+

+----------------------+----+----+------------------------+----+----+
| ######### Post-Cl    |    |    |                        |    |    |
| osing Trial Balances |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **Transfer From      | ** | ** | **Transfer To TAFS**   | ** | ** |
| TAFS**               | DR | CR |                        | DR | CR |
|                      | ** | ** | **97-5-1234            | ** | ** |
| **97-X-1234          |    |    | (expired)**            |    |    |
| (unexpired)**        |    |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+
| **BUDGETARY**        | 99 | [9 | **BUDGETARY**          |    |    |
|                      | ,0 | 9, |                        |    |    |
| 4201                 | 00 | 00 | N/A                    |    |    |
|                      |    | 0] |                        |    |    |
| 4650                 | [  | {. | **PROPRIETARY**        |    |    |
|                      | 0] | un |                        |    |    |
| Total                | {. | de | N/A                    |    |    |
|                      | un | rl |                        |    |    |
| **PROPRIETARY**      | de | in |                        |    |    |
|                      | rl | e} |                        |    |    |
| 1010                 | in |    |                        |    |    |
|                      | e} | 99 |                        |    |    |
| 3100                 |    | ,0 |                        |    |    |
|                      | 99 | 00 |                        |    |    |
| Total                | ,0 |    |                        |    |    |
|                      | 00 | [9 |                        |    |    |
|                      |    | 9, |                        |    |    |
|                      | 99 | 00 |                        |    |    |
|                      | ,0 | 0] |                        |    |    |
|                      | 00 | {. |                        |    |    |
|                      |    | un |                        |    |    |
|                      | [  | de |                        |    |    |
|                      | 0] | rl |                        |    |    |
|                      | {. | in |                        |    |    |
|                      | un | e} |                        |    |    |
|                      | de |    |                        |    |    |
|                      | rl | 99 |                        |    |    |
|                      | in | ,0 |                        |    |    |
|                      | e} | 00 |                        |    |    |
|                      |    |    |                        |    |    |
|                      | 99 |    |                        |    |    |
|                      | ,0 |    |                        |    |    |
|                      | 00 |    |                        |    |    |
+----------------------+----+----+------------------------+----+----+

# 

+-----------------------------------+-----------------------------------+
| **SF 133: REPORT ON BUDGET        |                                   |
| EXECUTION AND BUDGETARY           |                                   |
| RESOURCES**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| 1\. Budget Authority 0            | 1\. Budget Authority 0            |
|                                   |                                   |
| 1A. Appropriation (4119E) 0       | 1A. Appropriation 0               |
|                                   |                                   |
| 2A. Unobligated Bal: Beginning of | 2A. Unobligated Bal: Beginning of |
| Period (4201B) 100,000            | Period (4201E-4801B) 0            |
|                                   |                                   |
| 2B. Unobligated Bal: Net          | 2B. Unobligated Bal: Net          |
| Transfers, Actual (**4192E**)     | Transfers, Actual (**4192E**)     |
| (1,000)                           | 1,000                             |
|                                   |                                   |
| 3\. Spending Authority From       | 3\. Spending Authority From       |
| Offsetting Collections 0          | Offsetting Collections 0          |
|                                   |                                   |
| 4\. Recoveries of Prior-Year      | 4\. Recoveries of Prior-Year      |
| Obligations 0                     | Obligations 0                     |
|                                   |                                   |
| 5\. Temporarily Not Available     | 5\. Temporarily Not Available     |
| Pursuant to PL 0                  | Pursuant to PL 0                  |
|                                   |                                   |
| 6\. Permanently Not Available 0   | 6\. Permanently Not Available 0   |
|                                   |                                   |
| **7. Total Budgetary Resources    | **7. Total Budgetary Resources    |
| (calc 1..6) 99,000**              | (calc 1..6) 1,000**               |
|                                   |                                   |
| 8\. Obligations Incurred 0        | 8\. Obligations Incurred          |
|                                   | (4801E-B, 4881E, 4902E) 1,000     |
| 9A1. Unob Bal: Apportioned, Bal,  |                                   |
| Currently Avail (4610E) 99,000    | 9A1. Unob Bal: Apportioned, Bal,  |
|                                   | Currently Avail (4610E) 0         |
| 10D. Unobligated Balance Not      |                                   |
| Available: Other (4650E) 0        | 10D. Unobligated Balance Not      |
|                                   | Available: Other (4450E) 0        |
| **11. Total Status of Budgetary   |                                   |
| Resources (calc 8..10) 99,000**   | **11. Total Status of Budgetary   |
|                                   | Resources (calc 8..10) 1,000**    |
| 12\. Obligated Balance, Net, Beg  |                                   |
| of Period 0                       | 12\. Obligated Balance, Net, Beg  |
|                                   | of Period (4801B) 5,000           |
| 14C. Ob Bal, Net, End of Period   |                                   |
| -- Undel Orders (+) 0             | 14C. Ob Bal, Net, End of Period   |
|                                   | -- Undel Orders                   |
| 15A. Outlays -- Disbursements (+) |                                   |
| 0                                 | (4801E+4881E) 0                   |
|                                   |                                   |
| 15B. Outlays -- Collections (-) 0 | 15A. Outlays -- Disbursements (+) |
|                                   | (4902E) 6,000                     |
| 15C. Subtotal (calc 15A..15B) 0   |                                   |
|                                   | 15B. Outlays -- Collections (-) 0 |
| 16\. Less: Offsetting Receipts 0  |                                   |
|                                   | 15C. Subtotal (calc 15A..15B)     |
| **17. Net Outlays (calc 15C-16)   | 6,000                             |
| 0**                               |                                   |
|                                   | 16\. Less: Offsetting Receipts 0  |
|                                   |                                   |
|                                   | **17. Net Outlays (calc 15C-16)   |
|                                   | 6,000**                           |
+-----------------------------------+-----------------------------------+
|                                   |                                   |
+-----------------------------------+-----------------------------------+

# 

+-----------------------------------+-----------------------------------+
| **FMS 2108: Year-end Closing      |                                   |
| Statement**                       |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| Column 5 Post-Closing Unexpended  | Column 5 Post-Closing Unexpended  |
| Balance (1010E) 99,000            | Balance (1010E) 0                 |
|                                   |                                   |
| Column 6 Other Authorizations 0   | Column 6 Other Authorizations 0   |
|                                   |                                   |
| Column 7 Reimbursements Earned 0  | Column 7 Reimbursements Earned 0  |
|                                   |                                   |
| Column 8 Unfilled Customer Orders | Column 8 Unfilled Customer Orders |
| 0                                 | 0                                 |
|                                   |                                   |
| Column 9 Undelivered Orders and   | Column 9 Undelivered Orders and   |
| Contracts 0                       | Contracts 0                       |
|                                   |                                   |
| Column 10 Accounts Payable and    | Column 10 Accounts Payable and    |
| Other Liabilities 0               | Other Liabilities 0               |
|                                   |                                   |
| Column 11 Unobligated Balance     | Column 11 Unobligated Balance 0   |
| (4650E) 99,000                    |                                   |
|                                   | **Columns 5+6+7+8 = 9+10+11**     |
| **Columns 5+6+7+8 = 9+10+11**     |                                   |
|                                   | 0 = 0                             |
| 99,000 = 99,000                   |                                   |
+-----------------------------------+-----------------------------------+

# 

+-----------------------------------+-----------------------------------+
| **BUDGET PROGRAM AND FINANCING    |                                   |
| SCHEDULE (P&F)**                  |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| **Budgetary Resources Available   | **Change** i**n Obligated         |
| for Obligation**                  | Balances**                        |
|                                   |                                   |
| 2140 Unobligated balance carried  | 7240 Obligated balance, start of  |
| forward, start of year 100,000    | year (4801B) 5,000                |
|                                   |                                   |
| 2235 Unexpired unobligated        | 7320 Total outlays (gross) (-)    |
| balance transfer to expired       | (4902E) (6,000)                   |
|                                   |                                   |
| account (-) (4192E) (1,000)       | 7340 Adjustments in expired       |
|                                   | accounts (4881E) 1,000            |
| 2440 Unobligated bal carried      |                                   |
| forward, end of year (4610E)      | **Outlays (Gross), Detail**       |
| 99,000                            |                                   |
|                                   | 8690 Outlays from new authority   |
|                                   | (4902E) 6,000                     |
|                                   |                                   |
|                                   | 8700 Total outlays (gross) (+)    |
|                                   | (sum 8690 to 8698) 6,000          |
|                                   |                                   |
|                                   | ##                                |
|                                   |                                   |
|                                   | **Net Budget Authority and        |
|                                   | Outlays**                         |
|                                   |                                   |
|                                   | 8900 Budget authority (net) (+)   |
|                                   | (same as line 2200 and            |
|                                   | 8800..8896) 0                     |
|                                   |                                   |
|                                   | 9000 Outlays (net) (+) (same as   |
|                                   | line 8700 and 8800..8845) 6,000   |
+-----------------------------------+-----------------------------------+
|                                   |                                   |
+-----------------------------------+-----------------------------------+

#  

# 

######### OMB Form and Content Statements

+-----------------------------------+-----------------------------------+
| **BALANCE SHEET**                 |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| Intragovernmental Assets          | Intragovernmental Assets          |
|                                   |                                   |
| 1\. Fund Balance With Treasury    | 1\. Fund Balance With Treasury    |
| (1010E) 99,000                    | (1010E) 0                         |
|                                   |                                   |
| 6\. Total Intragovernmental       | 6\. Total Intragovernmental       |
| Assets (calc 1..5) 99,000         | Assets (calc 1..5) 0              |
|                                   |                                   |
| 15\. Total Assets (calc 6..14)    | 15\. Total Assets (calc 6..14) 0  |
| 99,000                            |                                   |
|                                   | Intragovernmental Liabilities     |
| Intragovernmental Liabilities     |                                   |
|                                   | 19\. Total Intragovernmental      |
| 19\. Total Intragovernmental      | Liabilities (calc 16..18) 0       |
| Liabilities (calc 16..18) 0       |                                   |
|                                   | 27\. Total Liabilities (calc      |
| 27\. Total Liabilities (calc      | 19..26) 0                         |
| 19..26) 0                         |                                   |
|                                   | Net Position                      |
| Net Position                      |                                   |
|                                   | 29\. Unexpended Appropriations    |
| 29\. Unexpended Appropriations    | (3100E) 0                         |
| (3100E) 99,000                    |                                   |
|                                   | 30\. Cumulative Results of        |
| 30\. Cumulative Results of        | Operations 0                      |
| Operations 0                      |                                   |
|                                   | 31\. Total Net Position (calc     |
| 31\. Total Net Position (calc     | 29+30) 0                          |
| 29+30) 99,000                     |                                   |
|                                   | 32\. Total Liabilities/Net        |
| 32\. Total Liabilities/Net        | Position (calc 27+31) 0           |
| Position (calc 27+31) 99,000      |                                   |
+-----------------------------------+-----------------------------------+

# 

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF NET COST**         |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| 1\. Intragovernmental 0           | 1\. Intragovernmental 0           |
|                                   |                                   |
| 2\. Less: Intragovernmental       | 2\. Less: Intragovernmental       |
| Earned Revenues 0                 | Earned Revenues 0                 |
|                                   |                                   |
| 3\. Intragovernmental Net Costs   | 3\. Intragovernmental Net Costs   |
| (calc 1-2) 0                      | (calc 1-2) 0                      |
|                                   |                                   |
| 4\. Gross Costs With the Public   | 4\. Gross Costs With the Public   |
| (6100E) 0                         | (6100E) 6,000                     |
|                                   |                                   |
| 5\. Less: Earned Revenues From    | 5\. Less: Earned Revenues From    |
| the Public 0                      | the Public 0                      |
|                                   |                                   |
| 6\. Net Cost With the Public      | 6\. Net Cost With the Public      |
| (calc 4--5) 0                     | (calc 4--5) 6,000                 |
|                                   |                                   |
| 7\. Total Net Costs (calc 3+6) 0  | 7\. Total Net Costs (calc 3+6)    |
|                                   | 6,000                             |
| 10\. Net Cost of Operations (calc |                                   |
| 7+8-9) 0                          | 10\. Net Cost of Operations (calc |
|                                   | 7+8-9) 6,000                      |
+-----------------------------------+-----------------------------------+

# 

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF CHANGES IN NET     |                                   |
| POSITION**                        |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| Cum Res of Ops Unexp Approps      | Cum Res of Ops Unexp Approps      |
|                                   |                                   |
| 1\. Beginning Balances (3100B) 0  | 1\. Beginning Balances (3100B) 0  |
| 100,000                           | 5,000                             |
|                                   |                                   |
| 2.  Prior Period Adjustments 0 0  | 3.  Prior Period Adjustments 0 0  |
|                                   |                                   |
| 3\. Beginning Bal, As Adjusted    | 3\. Beginning Bal, As Adjusted    |
| (calc 1..2) 0 100,000             | (calc 1..2) 0 5,000               |
|                                   |                                   |
| Budgetary Financing Sources       | Budgetary Financing Sources       |
|                                   |                                   |
| 5\. Appropriations                | 5\. Appropriations                |
| Transferred-In/Out (+/-) (3103E)  | Transferred-In/Out (+/-) (3102E)  |
| 0 (1,000)                         | 0 1,000                           |
|                                   |                                   |
| 7\. Appropriations Used 0 0       | 7\. Appropriations Used (3107E,   |
|                                   | 5700E) 6,000 (6,000)              |
| 16\. Total Financing Sources      |                                   |
| (calc 6..15) (calc 4..7) 0        | 16\. Total Financing Sources      |
| (1,000)                           | (calc 6..15) (calc 4..7) 6,000    |
|                                   | 5,000                             |
| 17\. Net Cost of Operations 0 0   |                                   |
|                                   | 17\. Net Cost of Operations 6,000 |
| 18\. Ending Balances (calc        | 0                                 |
| ((3+16)-17) (calc 3+16) 0 99,000  |                                   |
|                                   | 18\. Ending Balances (calc        |
|                                   | ((3+16)-17) (calc 3+16) 0 0       |
+-----------------------------------+-----------------------------------+

# 

**OMB Form and Content Statements**

+-----------------------------------+-----------------------------------+
| **STATEMENT OF FINANCING**        |                                   |
+-----------------------------------+-----------------------------------+
| **Transfer From TAFS**            | **Transfer To TAFS**              |
|                                   |                                   |
| **97-X-1234 (unexpired)**         | **97-5-1234 (expired)**           |
+-----------------------------------+-----------------------------------+
| 1\. Obligations Incurred          | 1\. Obligations Incurred          |
| (4801E-B, 4902E) 0                | (4801E-B, 4902E, 4881) 1,000      |
|                                   |                                   |
| 2\. Less: Sp Auth Off Coll and    | 2\. Less: Sp Auth Off Coll and    |
| Recov [(0)]{.underline}           | Recov [(0)]{.underline}           |
|                                   |                                   |
| 3\. Obligations Net of Offsetting | 3\. Obligations Net of Offsetting |
| Coll and Recov (calc 1-2) 0       | Coll and Recov (calc 1-2) 1,000   |
|                                   |                                   |
| 4\. Less: Offsetting Receipts 0   | 4\. Less: Offsetting Receipts 0   |
|                                   |                                   |
| 5\. Net Obligations (calc 3-4) 0  | 5\. Net Obligations (calc 3-4)    |
|                                   | 1,000                             |
| 11\. Total Resources Used to      |                                   |
| Finance Activities (calc 5+10) 0  | 11\. Total Resources Used to      |
|                                   | Finance Activities (calc 5+10)    |
| 12\. Change in Budgetary          | 1,000                             |
| Resources (4801E-B) 0             |                                   |
|                                   | 12\. Change in Budgetary          |
| 17\. Total Res Used to Fin Items  | Resources (4801E-B+4881E) (5,000) |
| Not Part of                       |                                   |
|                                   | 17\. Total Res Used to Fin Items  |
| Net Cost of Ops (calc 12..16) 0   | Not Part of                       |
|                                   |                                   |
| 18\. Total Res Used to Fin the    | Net Cost of Ops (calc 12..16)     |
| Net Cost of Ops (calc 11-17) 0    | (5,000)                           |
|                                   |                                   |
| **30. Net Cost of Operations      | 18\. Total Res Used to Fin the    |
| (calc 18+29) 0**                  | Net Cost of Ops (calc 11-17)      |
|                                   | 6,000                             |
|                                   |                                   |
|                                   | **30. Net Cost of Operations      |
|                                   | (calc 18+29) 6,000**              |
+-----------------------------------+-----------------------------------+