### Background[^1]

### 

The following scenario was developed to address specific accounting
guidance for adjustments to the allocation of budgetary resources
between certain funding sources and performing accounts. It was
developed based upon the request and guidance of OMB. The specific TAFS
involved are denoted below. At this time, this guidance is not
applicable to other TAFSs with limitations on administrative expenses.

Congress enacts appropriations each year for the SSA's LAE account
(28-FY-8704) and Program Management account (75-FY-0511), which are
referred to herein as performing accounts. The performing accounts are
fiscal-year accounts. The amounts appropriated are allocated among the
various funding sources. These funding sources are no-year trust funds
managed by the Bureau of the Public Debt (20X8004, 20X8005, 20X8006, and
20X8007), as well as one SSA general fund TAFS (28X0406). Upon enactment
of the appropriations, the performing accounts record a receivable
(USSGL 4225), and the funding sources record a payable (USSGL 4901).

The amounts appropriated to the performing accounts are fixed; however,
the amounts allocated among the various funding sources are not. The
actual charges may differ from the initial allocation. Therefore, when
the need exists for an adjustment to the initial allocations, there must
be a corresponding upward and downward adjustment between the performing
accounts and corresponding funding sources **[except for]{.underline}**
the SSA general fund TAFS (28X0406)[^2].

-   If the amount initially allocated to a particular funding source is
    [increased]{.underline}, then the funding source should report new
    obligations and an adjustment (+) to the budgetary resources
    available for obligation. A new P&F line (2333) and USSGL
    account (4320) will be established for this purpose.

-   If the amount initially allocated to a particular funding source is
    [decreased]{.underline}, then the funding source should report a
    recovery of prior-year obligations and a adjustment (-) to the
    budgetary resources available for obligation. A new P&F line (2333)
    and USSGL account (4320) will be established for this purpose.

**[Proposed New USSGL Account]{.underline} (Effective Fiscal 2006,
Available for Early Implementation Fiscal 2005)**

In order to account for the adjustment and to support P&F line 2333, the
following new USSGL account is proposed:

**Account Title**: Adjustment for Changes in Prior-Year Allocations of
Budgetary Resources

**Account Number**: 4320

**Normal Balance**: Either

**Definition**: The amount of adjustments made for the change in the
allocation of budgetary resources between certain trust fund and agency
general fund funding sources and performing accounts. Use only with
prior OMB approval. FACTS II normal balance assigned to this account is
"debit".

**[Scenario Applicability]{.underline}**

Unless granted specific permission from OMB and FMS, only the following
TAFSs may record the new USSGL account (4320) under the prescribed
guidance.

Funding Sources:

20X8004 Federal Supplementary Medical Insurance (SMI) Trust Fund (HHS)

20X8005 Federal Hospital Insurance (HI) Trust Fund (HHS)

20X8006 Federal Old-Age and Survivors Insurance Trust Fund (SSA)

20X8007 Federal Disability Insurance Trust Fund (SSA)

28X0406 Supplemental Security Income Program (SSA)

Performing Accounts:

28-FY-8704 Salaries and Expenses, SSA (Limitation on Administration
Expenses)

75-FY-0511 Program Management, CMS, HHS

**[Scenario Format]{.underline}**

In order to illustrate the new USSGL account and concept of adjusting
the allocation of budgetary resources, a table format was used. The left
column represents two individual funding sources: 20X8005 (HHS -- HI)
and 20X8004 (HHS -- SMI). The right column represents the performing
account: 20-FY-8704 (SSA -- LAE). **Although the performing account
represents one entity, it is split into two so that you can see the
direct transfer relationship between it and the two funding sources, at
the transaction level**. **For reporting purposes, however, the SSA --
LAE balances are combined.**

Additionally, the SSA -- LAE performing account is a fiscal year
account. Year 1 reflects the SSA -- LAE TAFS as an annual-year unexpired
TAFS. In year 2, that TAFS has expired. Year 2 reflects transactions in
the SSA -- LAE TAFS as either expired or unexpired. Refer to the
specific transactions for details.

# 

**[Pictorial Representation]{.underline}**

# 

# 1. Specific amounts are appropriated annually to the Performing Accounts. These amounts are fixed (F). The budgetary resources of these appropriated amounts will be derived from the various Funding Sources.

2\. The appropriated amounts are allocated among the various Funding
Sources, and a receivable/payable relationship is established between
the Funding Sources (payable) and the Performing Accounts (receivable).
The amounts allocated among the various Funding Sources are **not
fixed** (NF), and therefore, are subject to adjustment.

**Funding Sources Performing Accounts**

# 

# 

#   {#section-5 .unnumbered}

# [USSGL Scenario]{.underline} Year 1 (2004)

+---------------------+----+----+---+-----------------------+-----+----+
| ######### Begin     |    |    |   |                       |     |    |
| ning Trial Balances |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** |   | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR |   | SSA-LAE**             | R** | CR |
|                     | ** | ** |   |                       |     | ** |
| **TAFS 20X8005**    |    |    |   | **TAFS 28-4-8704      |     |    |
|                     |    |    |   | (unexpired)**         |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       |    |    |   | **BUDGETARY**         |     |    |
|                     |    |    |   |                       |     |    |
| N/A                 |    |    |   | N/A                   |     |    |
|                     |    |    |   |                       |     |    |
| **PROPRIETARY**     |    |    |   | **PROPRIETARY**       |     |    |
|                     |    |    |   |                       |     |    |
| N/A                 |    |    |   | N/A                   |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
|                     |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** | * |                       | **D | ** |
| HHS-SMI**           | DR | CR | * |                       | R** | CR |
|                     | ** | ** | T |                       |     | ** |
| **TAFS 20X8004**    |    |    | r |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | s |                       |     |    |
|                     |    |    | f |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | L |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | 2 |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | 7 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | ( |                       |     |    |
|                     |    |    | u |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | x |                       |     |    |
|                     |    |    | p |                       |     |    |
|                     |    |    | i |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | d |                       |     |    |
|                     |    |    | ) |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
| N/A                 |    |    | B |                       |     |    |
|                     |    |    | U |                       |     |    |
| **PROPRIETARY**     |    |    | D |                       |     |    |
|                     |    |    | G |                       |     |    |
| N/A                 |    |    | E |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | N |                       |     |    |
|                     |    |    | / |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | O |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | I |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | N |                       |     |    |
|                     |    |    | / |                       |     |    |
|                     |    |    | A |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+

**Year 1 (2004)**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">1. To record collection of tax receipts of $100,000
each into HHS-HI and HHS-SMI trust fund corpus accounts (TAFS 20X8005,
20X8004).</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p>4620 Unob Funds Exempt Fr Apport</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 Fund Balance With Treasury</p>
<p>5800 Tax Revenue Collected</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="3">A186</td>
<td>N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p>4620 Unob Funds Exempt From Apport</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 Fund Balance With Treasury</p>
<p>5800 Tax Revenue Collected</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td>A186</td>
<td colspan="2">N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

#  

# Year 1 (2004)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">2. To record anticipated authority for amount
appropriated to SSA-LAE.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4215 Antic Appropriation TF Expenditure Transfers 4450 Unapportioned
Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>100,000</td>
<td>100,000</td>
<td>A114</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4215 Antic Appropriation TF Expenditure Transfers 4450 Unapportioned
Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>100,000</td>
<td>100,000</td>
<td>A114</td>
</tr>
</tbody>
</table>

# Year 1 (2004)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">3. To record amounts payable to the LAE trust fund
based upon amounts provided from SSA to BPD. Also record amounts
apportioned to SSA-LAE via approved SF 132. Actual funds will not be
transferred until such time as needed for disbursement.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4620 Unob Funds Exempt From Apport</p>
<p>4901 Delivered Orders – Oblig, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5760 Expenditure Financing Sources – Transfers-Out</p>
<p>2155 Expenditure Transfers Payable</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="3">A259</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4225 Appropriation TF Expenditure Transfers - Receiv</p>
<p>4215 Antic Approp TF Expenditure Transfers</p>
<p>and</p>
<p>4450 Unapportioned Authority</p>
<p>4510 Apportionments</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1335 Expenditure Transfers Receiv</p>
<p>5750 Expenditure Financing Sources - Transfers-In</p></td>
<td><p>100,000</p>
<p>100,000</p>
<p>100,000</p></td>
<td><p>100,000</p>
<p>100,000</p>
<p>100,000</p></td>
<td><p>A116,</p>
<p>A258</p></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4620 Unob Funds Exempt From Apport</p>
<p>4901 Delivered Orders – Oblig, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5760 Expenditure Financing Sources – Transfers-Out</p>
<p>2155 Expenditure Transfers Payable</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td colspan="2"><p>100,000</p>
<p>100,000</p></td>
<td>A259</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4225 Appropriation TF Expenditure Transfers - Receiv</p>
<p>4215 Antic Approp TF Expenditure Transfers</p>
<p>and</p>
<p>4450 Unapportioned Authority</p>
<p>4510 Apportionments</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1335 Expenditure Transfers Receiv</p>
<p>5750 Expenditure Financing Sources - Transfers-In</p></td>
<td><p>100,000</p>
<p>100,000</p>
<p>100,000</p></td>
<td><p>100,000</p>
<p>100,000</p>
<p>100,000</p></td>
<td><p>A116,</p>
<p>A258</p></td>
</tr>
</tbody>
</table>

# Year 1 (2004)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">4. To record obligations incurred in the SSA-LAE trust
fund in the amount of $75,000 each. Actual funds have not yet
transferred.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>75,000</td>
<td>75,000</td>
<td><p>A120,</p>
<p>B204</p></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>75,000</td>
<td>75,000</td>
<td><p>A120,</p>
<p>B204</p></td>
</tr>
</tbody>
</table>

# Year 1 (2004)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">5A. SSA-LAE determines that $150,000 needs to be
disbursed. Prior to disbursement, funds must be transferred from funding
sources HI ($75,000) and SMI ($25,000). Actual funds are transferred to
the LAE expenditure account via IPAC (expenditure) transaction.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders – Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>2155 Expenditure Transfers Payable</p>
<p>1010 FBWT</p></td>
<td colspan="2"><p>75,000</p>
<p>75,000</p></td>
<td colspan="2"><p>75,000</p>
<p>75,000</p></td>
<td colspan="3">A261</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4255 Appropriation TF Expenditure Transfers - Collected</p>
<p>4225 Approp TF Expenditure Transfers - Receiv</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 FBWT</p>
<p>1335 Expenditure Transfers Receivable</p></td>
<td><p>75,000</p>
<p>75,000</p></td>
<td><p>75,000</p>
<p>75,000</p></td>
<td>A260</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders – Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>2155 Expenditure Transfers Payable</p>
<p>1010 FBWT</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td>A261</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4255 Appropriation TF Expenditure Transfers - Collected</p>
<p>4225 Approp TF Expenditure Transfers - Receiv</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 FBWT</p>
<p>1335 Expenditure Transfers Receivable</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td>A260</td>
</tr>
</tbody>
</table>

#  Year 1 (2004)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">5B. To record the disbursement of funds to non-Federal
recipients.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>6100 Operating Expenses/Program Costs</p>
<p>1010 FBWT</p></td>
<td><p>75,000</p>
<p>75,000</p></td>
<td><p>75,000</p>
<p>75,000</p></td>
<td>B107</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>6100 Operating Expenses/Program Costs</p>
<p>1010 FBWT</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td>B107</td>
</tr>
</tbody>
</table>

**Year 1 (2004)**

+---------------------+----+----+-----------------------+-----+----+
| #######             |    |    |                       |     |    |
| ## Pre-Closing Adju |    |    |                       |     |    |
| sted Trial Balances |    |    |                       |     |    |
+---------------------+----+----+-----------------------+-----+----+
| **Transfer From     | ** | ** | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR | SSA-LAE**             | R** | CR |
|                     | ** | ** |                       |     | ** |
| **TAFS 20X8005**    |    |    | **TAFS 28-4-8704      |     |    |
|                     |    |    | (unexpired)**         |     |    |
+---------------------+----+----+-----------------------+-----+----+
| **BUDGETARY**       | 1  | 0  | **BUDGETARY**         | 0   | 0  |
|                     | 00 |    |                       |     |    |
| 4114                | ,0 | 25 | 4215                  | 25, | 25 |
|                     | 00 | ,0 |                       | 000 | ,0 |
| 4620                |    | 00 | 4225                  |     | 00 |
|                     | [  |    |                       | 75, |    |
| 4901                | 0] | [7 | 4255                  | 000 | 0  |
|                     | {. | 5, |                       |     |    |
| 4902                | un | 00 | 4450                  | [0] | [7 |
|                     | de | 0] |                       | {.u | 5, |
| Total               | rl | {. | 4510                  | nde | 00 |
|                     | in | un |                       | rli | 0] |
| **PROPRIETARY**     | e} | de | 4801                  | ne} | {. |
|                     |    | rl |                       |     | un |
| 1010                | 1  | in | 4902                  | 1   | de |
|                     | 00 | e} |                       | 00, | rl |
| 2155                | ,0 |    | Total                 | 000 | in |
|                     | 00 | 1  |                       |     | e} |
| 5760                |    | 00 | **PROPRIETARY**       | 0   |    |
|                     | 25 | ,0 |                       |     | 1  |
| 5800                | ,0 | 00 | 1010                  | 25, | 00 |
|                     | 00 |    |                       | 000 | ,0 |
| Total               |    | 25 | 1335                  |     | 00 |
|                     | 1  | ,0 |                       | [7  |    |
|                     | 00 | 00 | 5750                  | 5,0 | 1  |
|                     | ,0 |    |                       | 00] | 00 |
|                     | 00 | [  | 6100                  | {.u | ,0 |
|                     |    | 10 |                       | nde | 00 |
|                     | [  | 0, | Total                 | rli |    |
|                     | 0] | 00 |                       | ne} | [  |
|                     | {. | 0] |                       |     | 0] |
|                     | un | {. |                       | 1   | {. |
|                     | de | un |                       | 00, | un |
|                     | rl | de |                       | 000 | de |
|                     | in | rl |                       |     | rl |
|                     | e} | in |                       |     | in |
|                     |    | e} |                       |     | e} |
|                     | 1  |    |                       |     |    |
|                     | 25 | 1  |                       |     | 1  |
|                     | ,0 | 25 |                       |     | 00 |
|                     | 00 | ,0 |                       |     | ,0 |
|                     |    | 00 |                       |     | 00 |
+---------------------+----+----+-----------------------+-----+----+

+---------------------+----+----+------------------------+-----+----+
| ######### Pre-Closi |    |    |                        |     |    |
| ng Adjusted Trial B |    |    |                        |     |    |
| alances (continued) |    |    |                        |     |    |
+---------------------+----+----+------------------------+-----+----+
| **Transfer From     | ** | ** | **Transfer To          | **D | ** |
| HHS-SMI**           | DR | CR | SSA-LAE**              | R** | CR |
|                     | ** | ** |                        |     | ** |
| **TAFS 20X8004**    |    |    | **28-4-8704            |     |    |
|                     |    |    | (unexpired)**          |     |    |
+---------------------+----+----+------------------------+-----+----+
| **BUDGETARY**       | 1  | 0  | **BUDGETARY**          | 0   | 0  |
|                     | 00 |    |                        |     |    |
| 4114                | ,0 | 75 | 4215                   | 75, | 25 |
|                     | 00 | ,0 |                        | 000 | ,0 |
| 4620                |    | 00 | 4225                   |     | 00 |
|                     | [  |    |                        | 25, |    |
| 4901                | 0] | [2 | 4255                   | 000 | 50 |
|                     | {. | 5, |                        |     | ,0 |
| 4902                | un | 00 | 4450                   | [0] | 00 |
|                     | de | 0] |                        | {.u |    |
| Total               | rl | {. | 4510                   | nde | [2 |
|                     | in | un |                        | rli | 5, |
| **PROPRIETARY**     | e} | de | 4801                   | ne} | 00 |
|                     |    | rl |                        |     | 0] |
| 1010                | 1  | in | 4902                   | 1   | {. |
|                     | 00 | e} |                        | 00, | un |
| 2155                | ,0 |    | Total                  | 000 | de |
|                     | 00 | 1  |                        |     | rl |
| 5760                |    | 00 | **PROPRIETARY**        | 0   | in |
|                     | 75 | ,0 |                        |     | e} |
| 5800                | ,0 | 00 | 1010                   | 75, |    |
|                     | 00 |    |                        | 000 | 1  |
| Total               |    | 75 | 1335                   |     | 00 |
|                     | 1  | ,0 |                        | [2  | ,0 |
|                     | 00 | 00 | 5750                   | 5,0 | 00 |
|                     | ,0 |    |                        | 00] |    |
|                     | 00 | [  | 6100                   | {.u | 1  |
|                     |    | 10 |                        | nde | 00 |
|                     | [  | 0, | Total                  | rli | ,0 |
|                     | 0] | 00 |                        | ne} | 00 |
|                     | {. | 0] |                        |     |    |
|                     | un | {. |                        | 1   | [  |
|                     | de | un |                        | 00, | 0] |
|                     | rl | de |                        | 000 | {. |
|                     | in | rl |                        |     | un |
|                     | e} | in |                        |     | de |
|                     |    | e} |                        |     | rl |
|                     | 1  |    |                        |     | in |
|                     | 75 | 1  |                        |     | e} |
|                     | ,0 | 75 |                        |     |    |
|                     | 00 | ,0 |                        |     | 1  |
|                     |    | 00 |                        |     | 00 |
|                     |    |    |                        |     | ,0 |
|                     |    |    |                        |     | 00 |
+---------------------+----+----+------------------------+-----+----+

#  Year 1 (2004)

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

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">5. To record the consolidation of actual net-funded
resources.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">100,000</td>
<td colspan="2">100,000</td>
<td colspan="3">F204</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4255 Appropriation TF Expend Transfers – Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>75,000</td>
<td>75,000</td>
<td>F204</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">100,000</td>
<td colspan="2">100,000</td>
<td>F204</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4255 Appropriation TF Expend Transfers – Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>25,000</td>
<td>25,000</td>
<td>F204</td>
</tr>
</tbody>
</table>

#  

# Year 1 (2004)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">6. To record the closing of paid delivered orders to
total actual resources.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources – Coll’d</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">75,000</td>
<td colspan="2">75,000</td>
<td colspan="3">F214</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources - Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>75,000</td>
<td>75,000</td>
<td>F214</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources –Coll’d</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">25,000</td>
<td colspan="2">25,000</td>
<td>F214</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources - Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>25,000</td>
<td>25,000</td>
<td>F214</td>
</tr>
</tbody>
</table>

# Year 1 (2004)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">7. To record the closing of unobligated balances to
expiring authority.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4650 Allotments – Expired Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>25,000</td>
<td>25,000</td>
<td>F212</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4650 Allotments – Expired Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>25,000</td>
<td>25,000</td>
<td>F212</td>
</tr>
</tbody>
</table>

#  Year 1 (2004)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">8. To record the closing of revenue, expense, and other
financing source accounts to cumulative results of operations.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5800 Tax Revenue Collected</p>
<p><strong>3310 Cum Results of Operations</strong></p>
<p>and</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>5760 Expenditure Financing Sources - Transfers-Out</p></td>
<td colspan="2"><p>100,000</p>
<p><strong>100,000</strong></p></td>
<td colspan="2"><p><strong>100,000</strong></p>
<p>100,000</p></td>
<td colspan="3">F228</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5750 Expenditure Financing Sources – Transfers-In</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>and</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>6100 Oper Exp/Progr Costs</p></td>
<td><p>100,000</p>
<p><strong>75,000</strong></p></td>
<td><p><strong>100,000</strong></p>
<p>75,000</p></td>
<td>F228</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5800 Tax Revenue Collected</p>
<p><strong>3310 Cum Results of Operations</strong></p>
<p>and</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>5760 Expend Financing Sources - Tr-Out</p></td>
<td colspan="2"><p>100,000</p>
<p><strong>100,000</strong></p></td>
<td colspan="2"><p><strong>100,000</strong></p>
<p>100,000</p></td>
<td>F228</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5750 Expend Financing Sources – Transfers-In</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>and</p>
<p><strong>3310 Cum Results of Operations</strong></p>
<p>6100 Operating Exp/Program Costs</p></td>
<td><p>100,000</p>
<p><strong>25,000</strong></p></td>
<td><p><strong>100,000</strong></p>
<p>25,000</p></td>
<td>F228</td>
</tr>
</tbody>
</table>

#  Year 1 (2004)

+---------------------+----+----+---+-----------------------+-----+----+
| ######### Post-Clo  |    |    |   |                       |     |    |
| sing Trial Balances |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** |   | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR |   | SSA-LAE**             | R** | CR |
|                     | ** | ** |   |                       |     | ** |
| **TAFS 20X8005**    |    |    |   | **TAFS 28-4-8704      |     |    |
|                     |    |    |   | (unexpired)**         |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 25 | [2 |   | **BUDGETARY**         | 25, | [2 |
|                     | ,0 | 5, |   |                       | 000 | 5, |
| 4201                | 00 | 00 |   | 4225                  |     | 00 |
|                     |    | 0] |   |                       | [0] | 0] |
| 4901                | [  | {. |   | 4650                  | {.u | {. |
|                     | 0] | un |   |                       | nde | un |
| Total               | {. | de |   | Total                 | rli | de |
|                     | un | rl |   |                       | ne} | rl |
| **PROPRIETARY**     | de | in |   | **PROPRIETARY**       |     | in |
|                     | rl | e} |   |                       | 25, | e} |
| 1010                | in |    |   | 1335                  | 000 |    |
|                     | e} | 25 |   |                       |     | 25 |
| 2155                |    | ,0 |   | 3310                  | 25, | ,0 |
|                     | 25 | 00 |   |                       | 000 | 00 |
| Total               | ,0 |    |   | Total                 |     |    |
|                     | 00 | [2 |   |                       | [0] | [2 |
|                     |    | 5, |   |                       | {.u | 5, |
|                     | 25 | 00 |   |                       | nde | 00 |
|                     | ,0 | 0] |   |                       | rli | 0] |
|                     | 00 | {. |   |                       | ne} | {. |
|                     | [  | un |   |                       |     | un |
|                     | 0] | de |   |                       | 25, | de |
|                     | {. | rl |   |                       | 000 | rl |
|                     | un | in |   |                       |     | in |
|                     | de | e} |   |                       |     | e} |
|                     | rl |    |   |                       |     |    |
|                     | in | 25 |   |                       |     | 25 |
|                     | e} | ,0 |   |                       |     | ,0 |
|                     |    | 00 |   |                       |     | 00 |
|                     | 25 |    |   |                       |     |    |
|                     | ,0 |    |   |                       |     |    |
|                     | 00 |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
|                     |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** | * |                       | **D | ** |
| HHS-SMI**           | DR | CR | * |                       | R** | CR |
|                     | ** | ** | T |                       |     | ** |
| **TAFS 20X8004**    |    |    | r |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | s |                       |     |    |
|                     |    |    | f |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | L |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | 2 |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | 7 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | ( |                       |     |    |
|                     |    |    | u |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | x |                       |     |    |
|                     |    |    | p |                       |     |    |
|                     |    |    | i |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | d |                       |     |    |
|                     |    |    | ) |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 75 | [7 | * |                       | 75, | 25 |
|                     | ,0 | 5, | * |                       | 000 | ,0 |
| 4201                | 00 | 00 | B |                       |     | 00 |
|                     |    | 0] | U |                       | [0] |    |
| 4901                | [  | {. | D |                       | {.u | [5 |
|                     | 0] | un | G |                       | nde | 0, |
| Total               | {. | de | E |                       | rli | 00 |
|                     | un | rl | T |                       | ne} | 0] |
| **PROPRIETARY**     | de | in | A |                       |     | {. |
|                     | rl | e} | R |                       | 75, | un |
| 1010                | in |    | Y |                       | 000 | de |
|                     | e} | 75 | * |                       |     | rl |
| 2155                |    | ,0 | * |                       | 75, | in |
|                     | 75 | 00 |   |                       | 000 | e} |
| Total               | ,0 |    | 4 |                       |     |    |
|                     | 00 | [7 | 2 |                       | [0] | 75 |
|                     |    | 5, | 2 |                       | {.u | ,0 |
|                     | 75 | 00 | 5 |                       | nde | 00 |
|                     | ,0 | 0] |   |                       | rli |    |
|                     | 00 | {. | 4 |                       | ne} | [7 |
|                     | [  | un | 6 |                       |     | 5, |
|                     | 0] | de | 5 |                       | 75, | 00 |
|                     | {. | rl | 0 |                       | 000 | 0] |
|                     | un | in |   |                       |     | {. |
|                     | de | e} | 4 |                       |     | un |
|                     | rl |    | 8 |                       |     | de |
|                     | in | 75 | 0 |                       |     | rl |
|                     | e} | ,0 | 1 |                       |     | in |
|                     |    | 00 |   |                       |     | e} |
|                     | 75 |    | T |                       |     |    |
|                     | ,0 |    | o |                       |     | 75 |
|                     | 00 |    | t |                       |     | ,0 |
|                     |    |    | a |                       |     | 00 |
|                     |    |    | l |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | O |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | I |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 5 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | t |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | l |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+

#  Year 1 (2004) Budgetary Reports

+----------------------------------+-----------------------------------+
| **SF 133: REPORT ON BUDGET       |                                   |
| EXECUTION AND BUDGETARY          |                                   |
| RESOURCES**                      |                                   |
+----------------------------------+-----------------------------------+
| **Transfer From HHS-HI**         | **Transfer To SSA-LAE**           |
|                                  |                                   |
| **TAFS 20X8005**                 | **TAFS 28-4-8704 (unexpired)**    |
|                                  |                                   |
|                                  | **COMBINED**                      |
+----------------------------------+-----------------------------------+
| 1\. Budget Authority (4114E)     | 1\. Budget Authority 0            |
| 100,000                          |                                   |
|                                  | 2A. Unobligated Bal: Beginning of |
| 2A. Unobligated Bal: Beginning   | Period 0                          |
| of Period 0                      |                                   |
|                                  | 3D1. Transfers from Trust Funds:  |
| **7. Total Budgetary Resources   | Collected (4255E) 100,000         |
| (calc 1..6) 100,000**            |                                   |
|                                  | 3D2. Transfers from Trust Funds:  |
| 8\. Obligations Incurred         | Anticipated (4225E-B) 100,000     |
| (4901E-B, 4902E) 100,000         |                                   |
|                                  | **7. Total Budgetary Resources    |
| 10D. Unobligated Balance Not     | (calc 1..6) 200,000**             |
| Available: Other 0               |                                   |
|                                  | 8\. Obligations Incurred          |
| **11. Total Status of Budgetary  | (4801E-B, 4902E) 150,000          |
| Resources (calc 8..10) 100,000** |                                   |
|                                  | 9A1. Balance, Currently Available |
| 12\. Obligated Balance, Net, Beg | (4510E) 50,000                    |
| of Period 0                      |                                   |
|                                  | **11. Total Status of Budgetary   |
| 14C. Ob Bal, Net, End of Period  | Resources (calc 8..10) 200,000**  |
| -- Undel Orders (+) 0            |                                   |
|                                  | 12\. Obligated Balance, Net, Beg  |
| 14D. Accounts Payable (+) (4901) | of Period 0                       |
| 25,000                           |                                   |
|                                  | 14C. Ob Bal, Net, End of Period   |
| 15A. Outlays -- Disbursements    | -- Undel Orders (+) (4801E)       |
| (+) (4902E) 75,000               | 50,000                            |
|                                  |                                   |
| 15B. Outlays -- Collections (-)  | 14D. Accounts Payable (+) 0       |
| 0                                |                                   |
|                                  | 15A. Outlays -- Disbursements (+) |
| 15C. Subtotal (calc 15A..15B)    | (4902E) 100,000                   |
| 75,000                           |                                   |
|                                  | 15B. Outlays -- Collections (-)   |
| **Outlay Formula:**              | (4255E) 100,000                   |
|                                  |                                   |
| 15C = 8 -- (3A+3B+3D+4A) + 12    | 15C. Subtotal (calc 15A..15B) 0   |
| +/- 13 -- (-14A-14B+14C+14D)     |                                   |
|                                  | **Outlay Formula:**               |
| 75,000 = 100,000 -- (0) +0 +/- 0 |                                   |
| -- (25,000)                      | 15C = 8 -- (3A+3B+3D+4A) + 12 +/- |
|                                  | 13 -- (-14A-14B+14C+14D)          |
| 75,000 = 75,000                  |                                   |
|                                  | 0 = 150,000 -- (100,000) +0 +/- 0 |
|                                  | -- (50,000)                       |
|                                  |                                   |
|                                  | 0 = 0                             |
+----------------------------------+-----------------------------------+

+---------------------------------+------------------------------------+
| **SF 133: REPORT ON BUDGET      |                                    |
| EXECUTION AND BUDGETARY         |                                    |
| RESOURCES (continued)**         |                                    |
+---------------------------------+------------------------------------+
| **Transfer From HHS-SMI**       |                                    |
|                                 |                                    |
| **TAFS 20X8004**                |                                    |
+---------------------------------+------------------------------------+
| 1\. Budget Authority (4114E)    |                                    |
| 100,000                         |                                    |
|                                 |                                    |
| 2A. Unobligated Bal: Beginning  |                                    |
| of Period (4201B) 0             |                                    |
|                                 |                                    |
| **7. Total Budgetary Resources  |                                    |
| (calc 1..6) 100,000**           |                                    |
|                                 |                                    |
| 8\. Obligations Incurred        |                                    |
| (4901E-B, 4902E) 100,000        |                                    |
|                                 |                                    |
| 9A1. Unob Bal: Apportioned,     |                                    |
| Bal, Currently Avail 0          |                                    |
|                                 |                                    |
| 10D. Unobligated Balance Not    |                                    |
| Available: Other 0              |                                    |
|                                 |                                    |
| **11. Total Status of Budgetary |                                    |
| Resources (calc 8..10)          |                                    |
| 100,000**                       |                                    |
|                                 |                                    |
| 12\. Obligated Balance, Net,    |                                    |
| Beg of Period 0                 |                                    |
|                                 |                                    |
| 14C. Ob Bal, Net, End of Period |                                    |
| -- Undel Orders (+) 0           |                                    |
|                                 |                                    |
| 14D. Accounts Payable (+)       |                                    |
| (4901) 75,000                   |                                    |
|                                 |                                    |
| 15A. Outlays -- Disbursements   |                                    |
| (+) (4902E) 25,000              |                                    |
|                                 |                                    |
| 15B. Outlays -- Collections (-) |                                    |
| 0                               |                                    |
|                                 |                                    |
| 15C. Subtotal (calc 15A..15B)   |                                    |
| 25,000                          |                                    |
|                                 |                                    |
| **Outlay Formula:**             |                                    |
|                                 |                                    |
| 15C = 8 -- (3A+3B+3D+4A) + 12   |                                    |
| +/- 13 -- (-14A-14B+14C+14D)    |                                    |
|                                 |                                    |
| 25,000 = 100,000 -- (0) +0 +/-  |                                    |
| 0 -- (75,000)                   |                                    |
|                                 |                                    |
| 25,000 = 25,000                 |                                    |
+---------------------------------+------------------------------------+

# Year 1 (2004) Budgetary Reports

+---------------------------------+---+-----------------------------------+
| **FMS 2108: Year-end Closing    |   |                                   |
| Statement**                     |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-4-8704 (unexpired)**    |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Column 5 Post-Closing           |   | Column 5 Post-Closing Unexpended  |
| Unexpended Balance (1010E)      |   | Balance (1010E) 0                 |
| 25,000                          |   |                                   |
|                                 |   | Column 6 Other Authorizations 0   |
| Column 6 Other Authorizations 0 |   |                                   |
|                                 |   | Column 7 Reimbursements Earned    |
| Column 7 Reimbursements Earned  |   | (4225E) 100,000                   |
| 0                               |   |                                   |
|                                 |   | Column 8 Unfilled Customer Orders |
| Column 8 Unfilled Customer      |   | 0                                 |
| Orders 0                        |   |                                   |
|                                 |   | Column 9 Undelivered Orders and   |
| Column 9 Undelivered Orders and |   | Contracts (4801E) 50,000          |
| Contracts 0                     |   |                                   |
|                                 |   | Column 10 Accounts Payable and    |
| Column 10 Accounts Payable and  |   | Other Liabilities 0               |
| Other Liabilities (4901E)       |   |                                   |
| 25,000                          |   | Column 11 Unobligated Balance     |
|                                 |   | (4510E) 50,000                    |
| Column 11 Unobligated Balance 0 |   |                                   |
|                                 |   | **Columns 5+6+7+8 = 9+10+11**     |
| **Columns 5+6+7+8 = 9+10+11**   |   |                                   |
|                                 |   | 100,000 = 100,000                 |
| 25,000 = 25,000                 |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Column 5 Post-Closing           |   |                                   |
| Unexpended Balance (1010E)      |   |                                   |
| 75,000                          |   |                                   |
|                                 |   |                                   |
| Column 6 Other Authorizations 0 |   |                                   |
|                                 |   |                                   |
| Column 7 Reimbursements Earned  |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| Column 8 Unfilled Customer      |   |                                   |
| Orders 0                        |   |                                   |
|                                 |   |                                   |
| Column 9 Undelivered Orders and |   |                                   |
| Contracts 0                     |   |                                   |
|                                 |   |                                   |
| Column 10 Accounts Payable and  |   |                                   |
| Other Liabilities (4901E)       |   |                                   |
| 75,000                          |   |                                   |
|                                 |   |                                   |
| Column 11 Unobligated Balance 0 |   |                                   |
|                                 |   |                                   |
| **Columns 5+6+7+8 = 9+10+11**   |   |                                   |
|                                 |   |                                   |
| 75,000 = 75,000                 |   |                                   |
+---------------------------------+---+-----------------------------------+

#  

# Year 1 (2004) Budgetary Reports

+----------------------------------+-----------------------------------+
| **BUDGET PROGRAM AND FINANCING   |                                   |
| SCHEDULE (P&F)**                 |                                   |
+----------------------------------+-----------------------------------+
| **Transfer From HHS-HI**         | **Transfer To SSA-LAE**           |
|                                  |                                   |
| **TAFS 20X8005**                 | **TAFS 28-4-8704 (unexpired)**    |
|                                  |                                   |
|                                  | **COMBINED**                      |
+----------------------------------+-----------------------------------+
| **Obligations by Program         | **Obligations by Program          |
| Activity**                       | Activity**                        |
|                                  |                                   |
| 1000 Total New Obligations       | 1000 Total New Obligations        |
| (4901E-B, 4902E) 100,000         | (4801E-B, 4902E) 150,000          |
|                                  |                                   |
| **Budgetary Resources Available  | **Budgetary Resources Available   |
| for Obligation**                 | for Obligation**                  |
|                                  |                                   |
| 2140 Unobligated balance carried | 2140 Unobligated balance carried  |
| forward, start of year           | forward, start of year            |
|                                  |                                   |
| 2200 New budget authority        | 2200 New budget authority (gross) |
| (gross) (+) (sum 4000..6962)     | (+) (sum 4000..6962) 200,000      |
| 100,000                          |                                   |
|                                  | 2395 Total new obligations (-)    |
| 2395 Total new obs (-) (same as  | (same as line 1000, opp sign)     |
| line 1000, opp sign) (100,000)   | (150,000)                         |
|                                  |                                   |
| 2440 Unobligated bal CF, end of  | 2440 Unobligated bal carried      |
| year 0                           | forward, end of year (4510E)      |
|                                  | 50,000                            |
| **New Budget Authority (Gross),  |                                   |
| Detail**                         | **New Budget Authority (Gross),   |
|                                  | Detail**                          |
| 4026 Appropriation (trust fund)  |                                   |
| (+) (4114E) 100,000              | 6800 Spdg Auth fr off coll (cash) |
|                                  | (+) (4255E) 100,000               |
| **Change** i**n Obligated        |                                   |
| Balances**                       | 6810 Chg in uncoll cust pyts fr   |
|                                  | Fed srcs (unexp) (4225E-B)        |
| 7240 Obligated balance, start of | 100,000                           |
| year (+)                         |                                   |
|                                  | 6890 Spdg auth fr off coll (tot   |
| 7310 Total new obligations (+)   | discr) (+) (sum 6800..6862)       |
| (same as line 1000) 100,000      | 200,000                           |
|                                  |                                   |
| 7320 Total outlays (gross) (-)   | **Change** i**n Obligated         |
| (4902E) (75,000)                 | Balances**                        |
|                                  |                                   |
| 7332 Obligated balance           | 7240 Obligated balance, start of  |
| transferred from other accounts  | year (+)                          |
| (+)                              |                                   |
|                                  | 7310 Total new obligations (+)    |
| 7440 Obligated balance, end of   | (same as line 1000) 150,000       |
| year (+) (4901E) 25,000          |                                   |
|                                  | 7320 Total outlays (gross) (-)    |
| **Outlays (Gross), Detail**      | (4902E) 100,000                   |
|                                  |                                   |
| 8690/97 Outlays from new         | 7440 Obligated balance, end of    |
| authority (4902E) 75,000         | year (+) (4801E) 50,000           |
|                                  |                                   |
| ##                               | **Outlays (Gross), Detail**       |
|                                  |                                   |
| **Net Budget Authority and       | 8690/97 Outlays from new          |
| Outlays**                        | authority (4902E) 100,000         |
|                                  |                                   |
| 8900 Budget auth (net) (+) (same | ##                                |
| as 2200 and 8800..8896) 100,000  |                                   |
|                                  | **Offsets: Offsetting collections |
| 9000 Outlays (net) (+) (same as  | from:**                           |
| line 8700 and 8800..8845) 75,000 |                                   |
|                                  | 8800 Federal sources (-) (4255E)  |
|                                  | 100,000                           |
|                                  |                                   |
|                                  | 8895 Chge in uncoll cust pyts fr  |
|                                  | Fed srcs (sum 6810 and 6910)      |
|                                  | 100,000                           |
|                                  |                                   |
|                                  | **Net Budget Authority and        |
|                                  | Outlays**                         |
|                                  |                                   |
|                                  | 8900 Budget auth (net) (+) (same  |
|                                  | as line 2200 and 8800..8896)      |
|                                  | 200,000                           |
|                                  |                                   |
|                                  | 9000 Outlays (net) (+) (same as   |
|                                  | line 8700 and 8800..8845) 100,000 |
+----------------------------------+-----------------------------------+

+---------------------------------+------------------------------------+
| **BUDGET PROGRAM AND FINANCING  |                                    |
| SCHEDULE (P&F) (continued)**    |                                    |
+---------------------------------+------------------------------------+
| **Transfer From HHS-SMI**       |                                    |
|                                 |                                    |
| **TAFS 20X8004**                |                                    |
+---------------------------------+------------------------------------+
| **Obligations by Program        |                                    |
| Activity**                      |                                    |
|                                 |                                    |
| 1000 Total New Obligations      |                                    |
| (4901E-B, 4902E) 100,000        |                                    |
|                                 |                                    |
| **Budgetary Resources Available |                                    |
| for Obligation**                |                                    |
|                                 |                                    |
| 2140 Unobligated balance        |                                    |
| carried forward, start of year  |                                    |
|                                 |                                    |
| 2200 New budget authority       |                                    |
| (gross) (+) (sum 4000..6962)    |                                    |
| 100,000                         |                                    |
|                                 |                                    |
| 2395 Total new obs (-) (same as |                                    |
| line 1000, opp sign) (100,000)  |                                    |
|                                 |                                    |
| 2440 Unobligated bal CF, end of |                                    |
| year 0                          |                                    |
|                                 |                                    |
| **New Budget Authority (Gross), |                                    |
| Detail**                        |                                    |
|                                 |                                    |
| 4026 Appropriation (trust fund) |                                    |
| (+) (4114E) 100,000             |                                    |
|                                 |                                    |
| **Change** i**n Obligated       |                                    |
| Balances**                      |                                    |
|                                 |                                    |
| 7240 Obligated balance, start   |                                    |
| of year (+)                     |                                    |
|                                 |                                    |
| 7310 Total new obligations (+)  |                                    |
| (same as line 1000) 100,000     |                                    |
|                                 |                                    |
| 7320 Total outlays (gross) (-)  |                                    |
| (4902E) (25,000)                |                                    |
|                                 |                                    |
| 7332 Obligated balance          |                                    |
| transferred from other accounts |                                    |
| (+)                             |                                    |
|                                 |                                    |
| 7440 Obligated balance, end of  |                                    |
| year (+) (4901E) 75,000         |                                    |
|                                 |                                    |
| **Outlays (Gross), Detail**     |                                    |
|                                 |                                    |
| 8690/97 Outlays from new        |                                    |
| authority (4902E) 25,000        |                                    |
|                                 |                                    |
| ##                              |                                    |
|                                 |                                    |
| **Net Budget Authority and      |                                    |
| Outlays**                       |                                    |
|                                 |                                    |
| 8900 Budget auth (net) (+)      |                                    |
| (same as 2200 and 8800..8896)   |                                    |
| 100,000                         |                                    |
|                                 |                                    |
| 9000 Outlays (net) (+) (same as |                                    |
| line 8700 and 8800..8845)       |                                    |
| 25,000                          |                                    |
+---------------------------------+------------------------------------+

# Year 1 (2004) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **BALANCE SHEET**               |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-4-8704 (unexpired)**    |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Intragovernmental Assets        |   | Intragovernmental Assets          |
|                                 |   |                                   |
| 1\. Fund Balance With Treasury  |   | 3\. Accounts Receivable (1335E)   |
| (1010E) 25,000                  |   | 100,000                           |
|                                 |   |                                   |
| 15\. Total Assets (calc 6..14)  |   | 15\. Total Assets (calc 6..14)    |
| 25,000                          |   | 100,000                           |
|                                 |   |                                   |
| Intragovernmental Liabilities   |   | Intragovernmental Liabilities     |
|                                 |   |                                   |
| 16\. Accounts Payable (2155E)   |   | 27\. Total Liabilities (calc      |
| 25,000                          |   | 19..26) 0                         |
|                                 |   |                                   |
| 27\. Total Liabilities (calc    |   | Net Position                      |
| 19..26) 25,000                  |   |                                   |
|                                 |   | 30\. Cumulative Results of        |
| Net Position                    |   | Operations (3310E) 100,000        |
|                                 |   |                                   |
| 30\. Cumulative Results of      |   | 31\. Total Net Position (calc     |
| Operations 0                    |   | 29+30) 100,000                    |
|                                 |   |                                   |
| 31\. Total Net Position (calc   |   | 32\. Total Liabilities/Net        |
| 29+30) 0                        |   | Position (calc 27+31) 100,000     |
|                                 |   |                                   |
| 32\. Total Liabilities/Net      |   |                                   |
| Position (calc 27+31) 25,000    |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Intragovernmental Assets        |   |                                   |
|                                 |   |                                   |
| 1\. Fund Balance With Treasury  |   |                                   |
| (1010E) 75,000                  |   |                                   |
|                                 |   |                                   |
| 15\. Total Assets (calc 6..14)  |   |                                   |
| 75,000                          |   |                                   |
|                                 |   |                                   |
| Intragovernmental Liabilities   |   |                                   |
|                                 |   |                                   |
| 16\. Accounts Payable (2155E)   |   |                                   |
| 75,000                          |   |                                   |
|                                 |   |                                   |
| 27\. Total Liabilities (calc    |   |                                   |
| 19..26) 75,000                  |   |                                   |
|                                 |   |                                   |
| Net Position                    |   |                                   |
|                                 |   |                                   |
| 30\. Cumulative Results of      |   |                                   |
| Operations 0                    |   |                                   |
|                                 |   |                                   |
| 31\. Total Net Position (calc   |   |                                   |
| 29+30) 0                        |   |                                   |
|                                 |   |                                   |
| 32\. Total Liabilities/Net      |   |                                   |
| Position (calc 27+31) 75,000    |   |                                   |
+---------------------------------+---+-----------------------------------+

Year 1 (2004) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF NET COST**       |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-4-8704 (unexpired)**    |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| 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   |
| 0                               |   | (6100E) 100,000                   |
|                                 |   |                                   |
| 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) 0                     |
|                                 |   |                                   |
| 7\. Total Net Costs (calc 3+6)  |   | 7\. Total Net Costs (calc 3+6) 0  |
| 0                               |   |                                   |
|                                 |   | 10\. Net Cost of Operations (calc |
| 10\. Net Cost of Operations     |   | 7+8-9) 100,000                    |
| (calc 7+8-9) 0                  |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| 1\. Intragovernmental 0         |   |                                   |
|                                 |   |                                   |
| 2\. Less: Intragovernmental     |   |                                   |
| Earned Revenues 0               |   |                                   |
|                                 |   |                                   |
| 3\. Intragovernmental Net Costs |   |                                   |
| (calc 1-2) 0                    |   |                                   |
|                                 |   |                                   |
| 4\. Gross Costs With the Public |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| 5\. Less: Earned Revenues From  |   |                                   |
| the Public 0                    |   |                                   |
|                                 |   |                                   |
| 6\. Net Cost With the Public    |   |                                   |
| (calc 4--5) 0                   |   |                                   |
|                                 |   |                                   |
| 7\. Total Net Costs (calc 3+6)  |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| 10\. Net Cost of Operations     |   |                                   |
| (calc 7+8-9) 0                  |   |                                   |
+---------------------------------+---+-----------------------------------+

# 

# Year 1 (2004) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF CHANGES IN NET   |   |                                   |
| POSITION**                      |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-4-8704 (unexpired)**    |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Cum Res of Ops Unexp Approps    |   | Cum Res of Ops Unexp Approps      |
|                                 |   |                                   |
| 1\. Beginning Balances (3100B)  |   | 1\. Beginning Balances (3100B) 0  |
| 0 0                             |   | 0                                 |
|                                 |   |                                   |
| 2.  Prior Period Adjustments 0  |   | 3.  Prior Period Adjustments 0 0  |
|     0                           |   |                                   |
|                                 |   | 3\. Beginning Bal, As Adjusted    |
| 3\. Beginning Bal, As Adjusted  |   | (calc 1..2) 0 0                   |
| (calc 1..2) 0 0                 |   |                                   |
|                                 |   | Budgetary Financing Sources       |
| Budgetary Financing Sources     |   |                                   |
|                                 |   | 8\. Nonexchange Revenue (5800E) 0 |
| 8\. Nonexchange Revenue (5800E) |   | 0                                 |
| 100,000 0                       |   |                                   |
|                                 |   | 10\. Transfers-In/Out Without     |
| 10\. Transfers-In/Out Without   |   | Reimb (+/-) (5750E) 200,000       |
| Reimb (+/-) (5760E) (100,000)   |   |                                   |
|                                 |   | 16\. Total Financing Sources      |
| 16\. Total Financing Sources    |   | (calc 6..15) (calc 4..7) 200,000  |
| (calc 6..15) (calc 4..7) 0 0    |   | 0                                 |
|                                 |   |                                   |
| 17\. Net Cost of Operations 0 0 |   | 17\. Net Cost of Operations       |
|                                 |   | 100,000 0                         |
| 18\. Ending Balances (calc      |   |                                   |
| ((3+16)-17) (calc 3+16) 0 0     |   | 18\. Ending Balances (calc        |
|                                 |   | ((3+16)-17) (calc 3+16) 100,000 0 |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Cum Res of Ops Unexp Approps    |   |                                   |
|                                 |   |                                   |
| 1\. Beginning Balances (3100B)  |   |                                   |
| 0 0                             |   |                                   |
|                                 |   |                                   |
| 4.  Prior Period Adjustments 0  |   |                                   |
|     0                           |   |                                   |
|                                 |   |                                   |
| 3\. Beginning Bal, As Adjusted  |   |                                   |
| (calc 1..2) 0 0                 |   |                                   |
|                                 |   |                                   |
| Budgetary Financing Sources     |   |                                   |
|                                 |   |                                   |
| 8\. Nonexchange Revenue (5800E) |   |                                   |
| 100,000 0                       |   |                                   |
|                                 |   |                                   |
| 10\. Transfers-In/Out Without   |   |                                   |
| Reimb (+/-) (5760E) (100,000)   |   |                                   |
|                                 |   |                                   |
| 16\. Total Financing Sources    |   |                                   |
| (calc 6..15) (calc 4..7) 0 0    |   |                                   |
|                                 |   |                                   |
| 17\. Net Cost of Operations 0 0 |   |                                   |
|                                 |   |                                   |
| 18\. Ending Balances (calc      |   |                                   |
| ((3+16)-17) (calc 3+16) 0 0     |   |                                   |
+---------------------------------+---+-----------------------------------+

#  

# Year 1 (2004) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF FINANCING**      |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-4-8704 (unexpired)**    |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| 1\. Obligations Incurred        |   | 1\. Obligations Incurred          |
| (4901E-B, 4902E) 100,000        |   | (4801E-B, 4902E) 150,000          |
|                                 |   |                                   |
| 2\. Less: Sp Auth Off Coll and  |   | 2\. Less: Sp Auth Off Coll and    |
| Recov [(0)]{.underline}         |   | Recov (4225E-B, 4255E)            |
|                                 |   | [(200,000)]{.underline}           |
| 3\. Obligations Net of          |   |                                   |
| Offsetting Coll and Recov (calc |   | 3\. Obligations Net of Offsetting |
| 1-2) 100,000                    |   | Coll and Recov (calc 1-2)         |
|                                 |   | (50,000)                          |
| 4\. Less: Offsetting Receipts 0 |   |                                   |
|                                 |   | 4\. Less: Offsetting Receipts 0   |
| 5\. Net Obligations (calc 3-4)  |   |                                   |
| 100,000                         |   | 5\. Net Obligations (calc 3-4)    |
|                                 |   | (50,000)                          |
| 11\. Total Resources Used to    |   |                                   |
| Finance Activities (calc 5+10)  |   | 11\. Total Resources Used to      |
| 100,000                         |   | Finance Activities (calc 5+10)    |
|                                 |   | (50,000)                          |
| 14B. Budg Off Coll and Rec That |   |                                   |
| Do Not Affect NC (5800E)        |   | 12\. Change in Budgetary          |
| 100,000                         |   | Resources (4801E-B) (50,000)      |
|                                 |   |                                   |
| 17\. Total Res Used to Fin      |   | 14B. Budg Off Coll and Rec That   |
| Items Not Part of               |   | Do Not Affect NC (5750E) 200,000  |
|                                 |   |                                   |
| Net Cost of Ops (calc 12..16)   |   | 17\. Total Res Used to Fin Items  |
| 100,000                         |   | 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  |   | 150,000                           |
|                                 |   |                                   |
| **30. Net Cost of Operations    |   | 18\. Total Res Used to Fin the    |
| (calc 18+29) 0**                |   | Net Cost of Ops (calc 11-17)      |
|                                 |   | 100,000                           |
|                                 |   |                                   |
|                                 |   | **30. Net Cost of Operations      |
|                                 |   | (calc 18+29) 100,000**            |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| 1\. Obligations Incurred        |   |                                   |
| (4901E-B, 4902E) 100,000        |   |                                   |
|                                 |   |                                   |
| 2\. Less: Sp Auth Off Coll and  |   |                                   |
| Recov [(0)]{.underline}         |   |                                   |
|                                 |   |                                   |
| 3\. Obligations Net of          |   |                                   |
| Offsetting Coll and Recov (calc |   |                                   |
| 1-2) 100,000                    |   |                                   |
|                                 |   |                                   |
| 4\. Less: Offsetting Receipts 0 |   |                                   |
|                                 |   |                                   |
| 5\. Net Obligations (calc 3-4)  |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 11\. Total Resources Used to    |   |                                   |
| Finance Activities (calc 5+10)  |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 14B. Budg Off Coll and Rec That |   |                                   |
| Do Not Affect NC (5800E)        |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 17\. Total Res Used to Fin      |   |                                   |
| Items Not Part of               |   |                                   |
|                                 |   |                                   |
| Net Cost of Ops (calc 12..16)   |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 18\. Total Res Used to Fin the  |   |                                   |
| Net Cost of Ops (calc 11-17) 0  |   |                                   |
|                                 |   |                                   |
| **30. Net Cost of Operations    |   |                                   |
| (calc 18+29) 0**                |   |                                   |
+---------------------------------+---+-----------------------------------+

#  

# Year 2 (2005)

+---------------------+----+----+---+-----------------------+-----+----+
| ######### Begin     |    |    |   |                       |     |    |
| ning Trial Balances |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** |   | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR |   | SSA-LAE**             | R** | CR |
|                     | ** | ** |   |                       |     | ** |
| **TAFS 20X8005**    |    |    |   | **TAFS 28-4-8704      |     |    |
|                     |    |    |   | ([expired]{.mark})**  |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 25 | [2 |   | **BUDGETARY**         | 25, | [2 |
|                     | ,0 | 5, |   |                       | 000 | 5, |
| 4201                | 00 | 00 |   | 4225                  |     | 00 |
|                     |    | 0] |   |                       | [0] | 0] |
| 4901                | [  | {. |   | 4650                  | {.u | {. |
|                     | 0] | un |   |                       | nde | un |
| Total               | {. | de |   | Total                 | rli | de |
|                     | un | rl |   |                       | ne} | rl |
| **PROPRIETARY**     | de | in |   | **PROPRIETARY**       |     | in |
|                     | rl | e} |   |                       | 25, | e} |
| 1010                | in |    |   | 1335                  | 000 |    |
|                     | e} | 25 |   |                       |     | 25 |
| 2155                |    | ,0 |   | 3310                  | 25, | ,0 |
|                     | 25 | 00 |   |                       | 000 | 00 |
| Total               | ,0 |    |   | Total                 |     |    |
|                     | 00 | [2 |   |                       | [0] | [2 |
|                     |    | 5, |   |                       | {.u | 5, |
|                     | 25 | 00 |   |                       | nde | 00 |
|                     | ,0 | 0] |   |                       | rli | 0] |
|                     | 00 | {. |   |                       | ne} | {. |
|                     | [  | un |   |                       |     | un |
|                     | 0] | de |   |                       | 25, | de |
|                     | {. | rl |   |                       | 000 | rl |
|                     | un | in |   |                       |     | in |
|                     | de | e} |   |                       |     | e} |
|                     | rl |    |   |                       |     |    |
|                     | in | 25 |   |                       |     | 25 |
|                     | e} | ,0 |   |                       |     | ,0 |
|                     |    | 00 |   |                       |     | 00 |
|                     | 25 |    |   |                       |     |    |
|                     | ,0 |    |   |                       |     |    |
|                     | 00 |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
|                     |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** | * |                       | **D | ** |
| HHS-SMI**           | DR | CR | * |                       | R** | CR |
|                     | ** | ** | T |                       |     | ** |
| **TAFS 20X8004**    |    |    | r |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | s |                       |     |    |
|                     |    |    | f |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | L |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | 2 |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | 7 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | ( |                       |     |    |
|                     |    |    | [ |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | x |                       |     |    |
|                     |    |    | p |                       |     |    |
|                     |    |    | i |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | d |                       |     |    |
|                     |    |    | ] |                       |     |    |
|                     |    |    | { |                       |     |    |
|                     |    |    | . |                       |     |    |
|                     |    |    | m |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | k |                       |     |    |
|                     |    |    | } |                       |     |    |
|                     |    |    | ) |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 75 | [7 | * |                       | 75, | 25 |
|                     | ,0 | 5, | * |                       | 000 | ,0 |
| 4201                | 00 | 00 | B |                       |     | 00 |
|                     |    | 0] | U |                       | [0] |    |
| 4901                | [  | {. | D |                       | {.u | [5 |
|                     | 0] | un | G |                       | nde | 0, |
| Total               | {. | de | E |                       | rli | 00 |
|                     | un | rl | T |                       | ne} | 0] |
| **PROPRIETARY**     | de | in | A |                       |     | {. |
|                     | rl | e} | R |                       | 75, | un |
| 1010                | in |    | Y |                       | 000 | de |
|                     | e} | 75 | * |                       |     | rl |
| 2155                |    | ,0 | * |                       | 75, | in |
|                     | 75 | 00 |   |                       | 000 | e} |
| Total               | ,0 |    | 4 |                       |     |    |
|                     | 00 | [7 | 2 |                       | [0] | 75 |
|                     |    | 5, | 2 |                       | {.u | ,0 |
|                     | 75 | 00 | 5 |                       | nde | 00 |
|                     | ,0 | 0] |   |                       | rli |    |
|                     | 00 | {. | 4 |                       | ne} | [7 |
|                     | [  | un | 6 |                       |     | 5, |
|                     | 0] | de | 5 |                       | 75, | 00 |
|                     | {. | rl | 0 |                       | 000 | 0] |
|                     | un | in |   |                       |     | {. |
|                     | de | e} | 4 |                       |     | un |
|                     | rl |    | 8 |                       |     | de |
|                     | in | 75 | 0 |                       |     | rl |
|                     | e} | ,0 | 1 |                       |     | in |
|                     |    | 00 |   |                       |     | e} |
|                     | 75 |    | T |                       |     |    |
|                     | ,0 |    | o |                       |     | 75 |
|                     | 00 |    | t |                       |     | ,0 |
|                     |    |    | a |                       |     | 00 |
|                     |    |    | l |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | O |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | I |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 5 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | t |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | l |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+

#  

# Year 2 (2005)

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">1. To record collection of tax receipts of $125,000
each into HHS-HI and HHS-SMI trust fund corpus accounts (TAFS 20X8005,
20X8004).</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p>4620 Unob Funds Exempt Fr Apport</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 Fund Balance With Treasury</p>
<p>5800 Tax Revenue Collected</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="3">A186</td>
<td>N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p>4620 Unob Funds Exempt From Apport</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 Fund Balance With Treasury</p>
<p>5800 Tax Revenue Collected</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td>A186</td>
<td colspan="2">N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">2. To record anticipated authority for amount
appropriated to SSA-LAE.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4215 Antic Appropriation TF Expenditure Transfers 4450 Unapportioned
Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>125,000</td>
<td>125,000</td>
<td>A114</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4215 Antic Appropriation TF Expenditure Transfers 4450 Unapportioned
Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>125,000</td>
<td>125,000</td>
<td>A114</td>
</tr>
</tbody>
</table>

# Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">3. To record amounts payable to the LAE trust fund
based upon amounts provided from SSA to BPD. Also record amounts
apportioned to SSA-LAE via approved SF 132. Actual funds will not be
transferred until such time as needed for disbursement.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4620 Unob Funds Exempt From Apport</p>
<p>4901 Delivered Orders – Oblig, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5760 Expenditure Financing Sources – Transfers-Out</p>
<p>2155 Expenditure Transfers Payable</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="3">A259</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4225 Appropriation TF Expenditure Transfers - Receiv</p>
<p>4215 Antic Approp TF Expenditure Transfers</p>
<p>and</p>
<p>4450 Unapportioned Authority</p>
<p>4510 Apportionments</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1335 Expenditure Transfers Receiv</p>
<p>5750 Expenditure Financing Sources - Transfers-In</p></td>
<td><p>125,000</p>
<p>125,000</p>
<p>125,000</p></td>
<td><p>125,000</p>
<p>125,000</p>
<p>125,000</p></td>
<td><p>A116,</p>
<p>A258</p></td>
</tr>
<tr class="even">
<td colspan="8"></td>
<td colspan="4"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-5-8704 (unexpired)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4620 Unob Funds Exempt From Apport</p>
<p>4901 Delivered Orders – Oblig, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5760 Expenditure Financing Sources – Transfers-Out</p>
<p>2155 Expenditure Transfers Payable</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td>A259</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4225 Appropriation TF Expenditure Transfers - Receiv</p>
<p>4215 Antic Approp TF Expenditure Transfers</p>
<p>and</p>
<p>4450 Unapportioned Authority</p>
<p>4510 Apportionments</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1335 Expenditure Transfers Receiv</p>
<p>5750 Expenditure Financing Sources - Transfers-In</p></td>
<td><p>125,000</p>
<p>125,000</p>
<p>125,000</p></td>
<td><p>125,000</p>
<p>125,000</p>
<p>125,000</p></td>
<td><p>A116,</p>
<p>A258</p></td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 29%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12"><strong>4. SSA-LAE determines that the initial
allocation in year 1 was wrong. HI should have allocated $125,000 and
SMI should have allocated $75,000 (rather than $100,000
each).</strong></td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-4-8704 (<mark>expired</mark>)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><h3 id="budgetary-entry">Budgetary Entry</h3>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p>4981 Upward Adj of PY Delivered Orders - Obligations, Unpd</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5760 Expend Financing Sources – Tr-Out</p>
<p>2155 Expend Transfers Payable</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td colspan="3"><p id="new" class="heading"><mark>NEW</mark></p>
<p id="d140" class="heading"><mark>D140</mark></p></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4225 Appropriation TF Expenditure Transfers - Receiv</p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Alloc of
Budgetary Resources</strong></p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1335 Expend Transf Receiv</p>
<p>5750 Expend Financing Sources –Transfers-In</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p id="new-1" class="heading"><mark>NEW</mark></p>
<p id="d144" class="heading"><mark>D144</mark></p></td>
</tr>
<tr class="even">
<td colspan="12"><mark></mark></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>28-4-8704 (<mark>expired</mark>)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4971 Downward Adj of PY Unpd Del Orders – Obs, Recoveries</p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Alloc of
Budg Res</strong></p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>2155 Expend Transf Payable</p>
<p>5760 Expend Financing Sources – Tr-Out</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td colspan="2"><p>25,000</p>
<p>25,000</p></td>
<td><p id="new-2" class="heading"><mark>NEW</mark></p>
<p id="d142" class="heading"><mark>D142</mark></p></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p>4225 Appropriation TF Expend Trans - Receiv</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5750 Expend Financing Sources – Transfs-In</p>
<p>1335 Expenditure Transfers Receiv</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><p id="new-3" class="heading"><mark>NEW</mark></p>
<p id="d144-1" class="heading"><mark>D144</mark></p></td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">5. To record obligations incurred in the SSA-LAE trust
fund in the amount of $100,000 each. Actual funds have not yet
transferred.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (<mark>exp/unexp)</mark></strong><a
href="#fn1" class="footnote-ref" id="fnref1"
role="doc-noteref"><sup>1</sup></a></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>100,000</td>
<td>100,000</td>
<td><p>A120,</p>
<p>B204</p></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>None</p></td>
<td>100,000</td>
<td>100,000</td>
<td><p>A120,</p>
<p>B204</p></td>
</tr>
</tbody>
</table>
<aside id="footnotes" class="footnotes footnotes-end-of-document"
role="doc-endnotes">
<hr />
<ol>
<li id="fn1"><p>For presentation purposes only, from this point on in
this scenario, the SSA-LAE TAFS transactions, trial balances and reports
in this presentation are combined, and do <u>not</u> distinguish between
the expired and unexpired fiscal years. In actual practice, separate
ledgers must be maintained.<a href="#fnref1" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
</ol>
</aside>

# Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">6A. SSA-LAE determines that $175,000 needs to be
disbursed. Prior to disbursement, funds must be transferred from funding
sources HI ($125,000) and SMI ($50,000). Actual funds are transferred to
the LAE expenditure account via IPAC (expenditure) transaction.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders – Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>2155 Expenditure Transfers Payable</p>
<p>1010 FBWT</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="2"><p>125,000</p>
<p>125,000</p></td>
<td colspan="3">A261</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4255 Appropriation TF Expenditure Transfers - Collected</p>
<p>4225 Approp TF Expenditure Transfers - Receiv</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 FBWT</p>
<p>1335 Expenditure Transfers Receivable</p></td>
<td><p>125,000</p>
<p>125,000</p></td>
<td><p>125,000</p>
<p>125,000</p></td>
<td>A260</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders – Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>2155 Expenditure Transfers Payable</p>
<p>1010 FBWT</p></td>
<td colspan="2"><p>50,000</p>
<p>50,000</p></td>
<td colspan="2"><p>50,000</p>
<p>50,000</p></td>
<td>A261</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4255 Appropriation TF Expenditure Transfers - Collected</p>
<p>4225 Approp TF Expenditure Transfers - Receiv</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>1010 FBWT</p>
<p>1335 Expenditure Transfers Receivable</p></td>
<td><p>50,000</p>
<p>50,000</p></td>
<td><p>50,000</p>
<p>50,000</p></td>
<td>A260</td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

# 

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">6B. To record the disbursement of funds to non-Federal
recipients</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td>N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>6100 Operating Expenses/Program Costs</p>
<p>1010 FBWT</p></td>
<td><p>125,000</p>
<p>125,000</p></td>
<td><p>125,000</p>
<p>125,000</p></td>
<td>B107</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2">N/A</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4801 Undelivered Orders - Obligations, Unpaid</p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>6100 Operating Expenses/Program Costs</p>
<p>1010 FBWT</p></td>
<td><p>50,000</p>
<p>50,000</p></td>
<td><p>50,000</p>
<p>50,000</p></td>
<td>B107</td>
</tr>
</tbody>
</table>

# Year 2 (2005)

+---------------------+----+----+-----------------------+-----+----+
| #######             |    |    |                       |     |    |
| ## Pre-Closing Adju |    |    |                       |     |    |
| sted Trial Balances |    |    |                       |     |    |
+---------------------+----+----+-----------------------+-----+----+
| **Transfer From     | ** | ** | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR | SSA-LAE**             | R** | CR |
|                     | ** | ** |                       |     | ** |
| **TAFS 20X8005**    |    |    | **TAFS 28-FY-8704     |     |    |
|                     |    |    | (exp/unexp)**         |     |    |
+---------------------+----+----+-----------------------+-----+----+
| **BUDGETARY**       | 1  | 0  | **BUDGETARY**         | 0   | ** |
|                     | 25 |    |                       |     | 25 |
| 4114                | ,0 | 25 | 4215                  | 50, | ,0 |
|                     | 00 | ,0 |                       | 000 | 00 |
| 4201                |    | 00 | 4225                  |     | ** |
|                     | 25 |    |                       | 1   |    |
| **4320**            | ,0 | 1  | 4255                  | 25, | 0  |
|                     | 00 | 25 |                       | 000 |    |
| 4620                |    | ,0 | **4320**              |     | 25 |
|                     | ** | 00 |                       | 25, | ,0 |
| 4901                | 25 |    | 4450                  | 000 | 00 |
|                     | ,0 | [2 |                       |     |    |
| 4902                | 00 | 5, | 4510                  | [0] | 25 |
|                     | ** | 00 |                       | {.u | ,0 |
| 4981                |    | 0] | 4650                  | nde | 00 |
|                     | [  | {. |                       | rli |    |
| Total               | 0] | un | 4801                  | ne} | [  |
|                     | {. | de |                       |     | 12 |
| **PROPRIETARY**     | un | rl | 4902                  | 2   | 5, |
|                     | de | in |                       | 00, | 00 |
| 1010                | rl | e} | Total                 | 000 | 0] |
|                     | in |    |                       |     | {. |
| 2155                | e} | 1  | **PROPRIETARY**       | 0   | un |
|                     |    | 75 |                       |     | de |
| 5760                | 1  | ,0 | 1010                  | 50, | rl |
|                     | 75 | 00 |                       | 000 | in |
| 5800                | ,0 |    | 1335                  |     | e} |
|                     | 00 | 50 |                       | [12 |    |
| Total               |    | ,0 | 3310                  | 5,0 | 2  |
|                     | 25 | 00 |                       | 00] | 00 |
|                     | ,0 |    | 5750                  | {.u | ,0 |
|                     | 00 | [  |                       | nde | 00 |
|                     |    | 12 | 6100                  | rli |    |
|                     | 1  | 5, |                       | ne} | 25 |
|                     | 50 | 00 | Total                 |     | ,0 |
|                     | ,0 | 0] |                       | 1   | 00 |
|                     | 00 | {. |                       | 75, |    |
|                     |    | un |                       | 000 | 1  |
|                     | [  | de |                       |     | 50 |
|                     | 0] | rl |                       |     | ,0 |
|                     | {. | in |                       |     | 00 |
|                     | un | e} |                       |     |    |
|                     | de |    |                       |     | [  |
|                     | rl | 1  |                       |     | 0] |
|                     | in | 75 |                       |     | {. |
|                     | e} | ,0 |                       |     | un |
|                     |    | 00 |                       |     | de |
|                     | 1  |    |                       |     | rl |
|                     | 75 |    |                       |     | in |
|                     | ,0 |    |                       |     | e} |
|                     | 00 |    |                       |     |    |
|                     |    |    |                       |     | 1  |
|                     |    |    |                       |     | 75 |
|                     |    |    |                       |     | ,0 |
|                     |    |    |                       |     | 00 |
+---------------------+----+----+-----------------------+-----+----+

#  Year 2 (2005)

+---------------------+----+----+------------------------+-----+----+
| **Pre-Closing       |    |    |                        |     |    |
| Adjusted Trial      |    |    |                        |     |    |
| Balances            |    |    |                        |     |    |
| (continued)**       |    |    |                        |     |    |
+---------------------+----+----+------------------------+-----+----+
| **Transfer From     | ** | ** | **Transfer To          | **D | ** |
| HHS-SMI**           | DR | CR | SSA-LAE**              | R** | CR |
|                     | ** | ** |                        |     | ** |
| **TAFS 20X8004**    |    |    | **TAFS 28-FY-8704      |     |    |
|                     |    |    | (exp/unexp)**          |     |    |
+---------------------+----+----+------------------------+-----+----+
| **BUDGETARY**       | 1  | ** | **BUDGETARY**          | 0   | 0  |
|                     | 25 | 25 |                        |     |    |
| 4114                | ,0 | ,0 | 4215                   | 1   | 25 |
|                     | 00 | 00 |                        | 25, | ,0 |
| 4201                |    | ** | 4225                   | 000 | 00 |
|                     | 75 |    |                        |     |    |
| **4320**            | ,0 | 0  | 4255                   | 50, | 25 |
|                     | 00 |    |                        | 000 | ,0 |
| 4620                |    | 1  | **4320**               |     | 00 |
|                     | [2 | 50 |                        | *   |    |
| 4901                | 5, | ,0 | 4450                   | *25 | 1  |
|                     | 00 | 00 |                        | ,00 | 00 |
| 4902                | 0] |    | 4510                   | 0** | ,0 |
|                     | {. | 50 |                        |     | 00 |
| 4971                | un | ,0 | 4650                   | [0] |    |
|                     | de | 00 |                        | {.u | [5 |
| Total               | rl |    | 4801                   | nde | 0, |
|                     | in | [  |                        | rli | 00 |
| **PROPRIETARY**     | e} | 0] | 4902                   | ne} | 0] |
|                     |    | {. |                        |     | {. |
| 1010                | 2  | un | Total                  | 2   | un |
|                     | 25 | de |                        | 00, | de |
| 2155                | ,0 | rl | **PROPRIETARY**        | 000 | rl |
|                     | 00 | in |                        |     | in |
| 5760                |    | e} | 1010                   | 0   | e} |
|                     | 1  |    |                        |     |    |
| 5800                | 50 | 2  | 1335                   | 1   | 2  |
|                     | ,0 | 25 |                        | 25, | 00 |
| Total               | 00 | ,0 | 3310                   | 000 | ,0 |
|                     |    | 00 |                        |     | 00 |
|                     | 1  |    | 5750                   | [5  |    |
|                     | 00 | 1  |                        | 0,0 | 75 |
|                     | ,0 | 25 | 6100                   | 00] | ,0 |
|                     | 00 | ,0 |                        | {.u | 00 |
|                     |    | 00 | Total                  | nde |    |
|                     | [  |    |                        | rli | 1  |
|                     | 0] | [  |                        | ne} | 00 |
|                     | {. | 12 |                        |     | ,0 |
|                     | un | 5, |                        | 1   | 00 |
|                     | de | 00 |                        | 75, |    |
|                     | rl | 0] |                        | 000 | [  |
|                     | in | {. |                        |     | 0] |
|                     | e} | un |                        |     | {. |
|                     |    | de |                        |     | un |
|                     | 2  | rl |                        |     | de |
|                     | 50 | in |                        |     | rl |
|                     | ,0 | e} |                        |     | in |
|                     | 00 |    |                        |     | e} |
|                     |    | 2  |                        |     |    |
|                     |    | 50 |                        |     | 1  |
|                     |    | ,0 |                        |     | 75 |
|                     |    | 00 |                        |     | ,0 |
|                     |    |    |                        |     | 00 |
+---------------------+----+----+------------------------+-----+----+

#  Year 2 (2005)

#  CLOSING ENTRIES

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">7. To record the consolidation of actual net-funded
resources.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">125,000</td>
<td colspan="2">125,000</td>
<td colspan="3">F204</td>
<td><h3 id="budgetary-entry-1">Budgetary Entry</h3>
<p>4201 Total Actual Resources - Collected</p>
<p>4255 Appropriation TF Expend Transfers – Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>125,000</td>
<td>125,000</td>
<td>F204</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4114 Appropriated Trust or Special Fund Receipts</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">125,000</td>
<td colspan="2">125,000</td>
<td>F204</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4201 Total Actual Resources - Collected</p>
<p>4255 Appropriation TF Expend Transfers – Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>50,000</td>
<td>50,000</td>
<td>F204</td>
</tr>
</tbody>
</table>

#  

# Year 2 (2005)

# 

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">8. To record the closing of paid delivered orders to
total actual resources.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources – Coll’d</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">125,000</td>
<td colspan="2">125,000</td>
<td colspan="3">F214</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources - Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>125,000</td>
<td>125,000</td>
<td>F214</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Res - Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">50,000</td>
<td colspan="2">50,000</td>
<td>F214</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4902 Delivered Orders - Obligations, Paid</p>
<p>4201 Total Actual Resources - Collected</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>50,000</td>
<td>50,000</td>
<td>F214</td>
</tr>
</tbody>
</table>

# Year 2 (2005)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">9. To record the closing of related adjustments and
transfers to delivered orders – obligations, upaid.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4981 Upward Adj of PY Unpd Del Ord – Obs, Unpaid</p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">25,000</td>
<td colspan="2">25,000</td>
<td colspan="3">F218</td>
<td>N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4901 Delivered Orders - Obligations, Unpaid</p>
<p>4971 Downward Adj of PY Unpd Del Ord – Obs, Recoveries</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">25,000</td>
<td colspan="2">25,000</td>
<td>F218</td>
<td colspan="2">N/A</td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

#  

# Year 2 (2005)

**[CLOSING ENTRIES (continued)]{.underline}**

<table style="width:100%;">
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">10. To record the closing of Adjustment for Change in
PY Allocation of Budgetary Resources back to the status account.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4397 Receipts and Appropriations Temporarily Precluded From
Obligation</p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2">25,000</td>
<td colspan="2"><strong>25,000</strong></td>
<td colspan="3"><p><mark>NEW</mark></p>
<p><mark>F227</mark></p></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p>4450 Unapportioned Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td><strong>25,000</strong></td>
<td>25,000</td>
<td><p><mark>NEW</mark></p>
<p><mark>F227</mark></p></td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p>4397 Receipts and Approps Temp Precluded From Obligation</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2"><strong>25,000</strong></td>
<td colspan="2">25,000</td>
<td><p><mark>NEW</mark></p>
<p><mark>F227</mark></p></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4450 Unapportioned Authority</p>
<p><strong>4320</strong> <strong>Adjustment for Change in PY Allocation
of Budgetary Resources</strong></p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td>25,000</td>
<td><strong>25,000</strong></td>
<td><p><mark>NEW</mark></p>
<p><mark>F227</mark></p></td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">11. To record the closing of unobligated balances in
programs subject to apportionment to unapportioned authority.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>4450 Unapportioned Authority</p>
<p>4510 Apportionments</p>
<p><strong>4650 Allotments - Expired Authority</strong></p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td><p>25,000</p>
<p>25,000</p></td>
<td><strong>50,000</strong></td>
<td>F212</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>4510 Apportionments</p>
<p><strong>4650 Allotments - Expired Authority</strong></p>
<p>and</p>
<p><strong>4650 Allotments - Expired Authority</strong></p>
<p>4450 Unapportioned Authority</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>N/A</p></td>
<td><p>25,000</p>
<p><strong>25,000</strong></p></td>
<td><p><strong>25,000</strong></p>
<p>25,000</p></td>
<td>F212</td>
</tr>
</tbody>
</table>

#  Year 2 (2005)

**[CLOSING ENTRIES (continued)]{.underline}**

<table>
<colgroup>
<col style="width: 27%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 30%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="12">12. To record the closing of revenue, expense, and
other financing source accounts to cumulative results of
operations.</td>
</tr>
<tr class="even">
<td><p><strong>Transfer From HHS-HI</strong></p>
<p><strong>TAFS 20X8005</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td colspan="3"><strong>TC</strong></td>
<td><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="odd">
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5800 Tax Revenue Collected</p>
<p><strong>3310 Cum Results of Operations</strong></p>
<p>5760 Expenditure Financing Sources - Transfers-Out</p></td>
<td colspan="2">125,000</td>
<td colspan="2"><p><strong>25,000</strong></p>
<p>100,000</p></td>
<td colspan="3">F228</td>
<td><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5750 Expenditure Fin Sources – Transfers-In</p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>6100 Operating Exp/Program Costs</p></td>
<td><p>100,000</p>
<p><strong>25,000</strong></p></td>
<td>125,000</td>
<td>F228</td>
</tr>
<tr class="even">
<td colspan="12"></td>
</tr>
<tr class="odd">
<td colspan="2"><p><strong>Transfer From HHS-SMI</strong></p>
<p><strong>TAFS 20X8004</strong></p></td>
<td colspan="2"><strong>DR</strong></td>
<td colspan="2"><strong>CR</strong></td>
<td><strong>TC</strong></td>
<td colspan="2"><p><strong>Transfer To SSA-LAE</strong></p>
<p><strong>TAFS 28-FY-8704 (exp/unexp)</strong></p></td>
<td><strong>DR</strong></td>
<td><strong>CR</strong></td>
<td><strong>TC</strong></td>
</tr>
<tr class="even">
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p><strong>3310 Cumulative Results of Operations</strong></p>
<p>5800 Tax Revenue Collected</p>
<p>5760 Expend Financing Sources - Tr-Out</p></td>
<td colspan="2"><p><strong>25,000</strong></p>
<p>125,000</p></td>
<td colspan="2">150,000</td>
<td>F228</td>
<td colspan="2"><p><strong><u>Budgetary Entry</u></strong></p>
<p>N/A</p>
<p><strong><u>Proprietary Entry</u></strong></p>
<p>5750 Expend Financing Sources – Transfers-In</p>
<p><strong>3310 Cum Results of Ops</strong></p>
<p>6100 Operating Exp/Program Costs</p></td>
<td>100,000</td>
<td><p><strong>50,000</strong></p>
<p>50,000</p></td>
<td>F228</td>
</tr>
</tbody>
</table>

# Year 2 (2005)

+---------------------+----+----+---+-----------------------+-----+----+
| ######### Post-Clo  |    |    |   |                       |     |    |
| sing Trial Balances |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** |   | **Transfer To         | **D | ** |
| HHS-HI**            | DR | CR |   | SSA-LAE**             | R** | CR |
|                     | ** | ** |   |                       |     | ** |
| **TAFS 20X8005**    |    |    |   | **TAFS 28-FY-8704     |     |    |
|                     |    |    |   | (exp/unexp)**         |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 25 | [5 |   | **BUDGETARY**         | 50, | 75 |
|                     | ,0 | 0, |   |                       | 000 | ,0 |
| 4201                | 00 | 00 |   | 4225                  |     | 00 |
|                     |    | 0] |   |                       | [2  |    |
| 4397                | 25 | {. |   | 4650                  | 5,0 | [  |
|                     | ,0 | un |   |                       | 00] | 0] |
| 4901                | 00 | de |   | 4801                  | {.u | {. |
|                     |    | rl |   |                       | nde | un |
| Total               | [  | in |   | Total                 | rli | de |
|                     | 0] | e} |   |                       | ne} | rl |
| **PROPRIETARY**     | {. |    |   | **PROPRIETARY**       |     | in |
|                     | un | 50 |   |                       | 75, | e} |
| 1010                | de | ,0 |   | 1335                  | 000 |    |
|                     | rl | 00 |   |                       |     | 75 |
| 2155                | in |    |   | 3310                  | 50, | ,0 |
|                     | e} | 50 |   |                       | 000 | 00 |
| 3310                |    | ,0 |   | Total                 |     |    |
|                     | 50 | 00 |   |                       | [0] | [5 |
| Total               | ,0 |    |   |                       | {.u | 0, |
|                     | 00 | [  |   |                       | nde | 00 |
|                     |    | 0] |   |                       | rli | 0] |
|                     | 25 | {. |   |                       | ne} | {. |
|                     | ,0 | un |   |                       |     | un |
|                     | 00 | de |   |                       | 50, | de |
|                     |    | rl |   |                       | 000 | rl |
|                     | 0  | in |   |                       |     | in |
|                     |    | e} |   |                       |     | e} |
|                     | [2 |    |   |                       |     |    |
|                     | 5, | 50 |   |                       |     | 50 |
|                     | 00 | ,0 |   |                       |     | ,0 |
|                     | 0] | 00 |   |                       |     | 00 |
|                     | {. |    |   |                       |     |    |
|                     | un |    |   |                       |     |    |
|                     | de |    |   |                       |     |    |
|                     | rl |    |   |                       |     |    |
|                     | in |    |   |                       |     |    |
|                     | e} |    |   |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     | 50 |    |   |                       |     |    |
|                     | ,0 |    |   |                       |     |    |
|                     | 00 |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
|                     |    |    |   |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **Transfer From     | ** | ** | * |                       | **D | ** |
| HHS-SMI**           | DR | CR | * |                       | R** | CR |
|                     | ** | ** | T |                       |     | ** |
| **TAFS 20X8004**    |    |    | r |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | s |                       |     |    |
|                     |    |    | f |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | r |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | L |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | F |                       |     |    |
|                     |    |    | S |                       |     |    |
|                     |    |    | 2 |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | F |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | - |                       |     |    |
|                     |    |    | 8 |                       |     |    |
|                     |    |    | 7 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    | 4 |                       |     |    |
|                     |    |    | ( |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | x |                       |     |    |
|                     |    |    | p |                       |     |    |
|                     |    |    | / |                       |     |    |
|                     |    |    | u |                       |     |    |
|                     |    |    | n |                       |     |    |
|                     |    |    | e |                       |     |    |
|                     |    |    | x |                       |     |    |
|                     |    |    | p |                       |     |    |
|                     |    |    | ) |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+
| **BUDGETARY**       | 1  | 25 | * |                       | 1   | 25 |
|                     | 50 | ,0 | * |                       | 25, | ,0 |
| 4201                | ,0 | 00 | B |                       | 000 | 00 |
|                     | 00 |    | U |                       |     |    |
| 4397                |    | [  | D |                       | [0] | [  |
|                     | [  | 12 | G |                       | {.u | 10 |
| 4901                | 0] | 5, | E |                       | nde | 0, |
|                     | {. | 00 | T |                       | rli | 00 |
| Total               | un | 0] | A |                       | ne} | 0] |
|                     | de | {. | R |                       |     | {. |
| **PROPRIETARY**     | rl | un | Y |                       | 1   | un |
|                     | in | de | * |                       | 25, | de |
| 1010                | e} | rl | * |                       | 000 | rl |
|                     |    | in |   |                       |     | in |
| 2155                | 1  | e} | 4 |                       | 1   | e} |
|                     | 50 |    | 2 |                       | 25, |    |
| 3310                | ,0 | 1  | 2 |                       | 000 | 1  |
|                     | 00 | 50 | 5 |                       |     | 25 |
| Total               |    | ,0 |   |                       | [0] | ,0 |
|                     | 1  | 00 | 4 |                       | {.u | 00 |
|                     | 50 |    | 6 |                       | nde |    |
|                     | ,0 | 1  | 5 |                       | rli | [  |
|                     | 00 | 25 | 0 |                       | ne} | 12 |
|                     |    | ,0 |   |                       |     | 5, |
|                     | [  | 00 | 4 |                       | 1   | 00 |
|                     | 0] | [2 | 8 |                       | 25, | 0] |
|                     | {. | 5, | 0 |                       | 000 | {. |
|                     | un | 00 | 1 |                       |     | un |
|                     | de | 0] |   |                       |     | de |
|                     | rl | {. | T |                       |     | rl |
|                     | in | un | o |                       |     | in |
|                     | e} | de | t |                       |     | e} |
|                     |    | rl | a |                       |     |    |
|                     | 1  | in | l |                       |     | 1  |
|                     | 50 | e} |   |                       |     | 25 |
|                     | ,0 |    | * |                       |     | ,0 |
|                     | 00 | 1  | * |                       |     | 00 |
|                     |    | 50 | P |                       |     |    |
|                     |    | ,0 | R |                       |     |    |
|                     |    | 00 | O |                       |     |    |
|                     |    |    | P |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | I |                       |     |    |
|                     |    |    | E |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | A |                       |     |    |
|                     |    |    | R |                       |     |    |
|                     |    |    | Y |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    | * |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 5 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 3 |                       |     |    |
|                     |    |    | 1 |                       |     |    |
|                     |    |    | 0 |                       |     |    |
|                     |    |    |   |                       |     |    |
|                     |    |    | T |                       |     |    |
|                     |    |    | o |                       |     |    |
|                     |    |    | t |                       |     |    |
|                     |    |    | a |                       |     |    |
|                     |    |    | l |                       |     |    |
+---------------------+----+----+---+-----------------------+-----+----+

#  Year 2 (2005)

+----------------------------------+-----------------------------------+
| **SF 133: REPORT ON BUDGET       |                                   |
| EXECUTION AND BUDGETARY          |                                   |
| RESOURCES**                      |                                   |
+----------------------------------+-----------------------------------+
| **Transfer From HHS-HI**         | **Transfer To SSA-LAE**           |
|                                  |                                   |
| **TAFS 20X8005**                 | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                  |                                   |
|                                  | **COMBINED**                      |
+----------------------------------+-----------------------------------+
| 1\. Budget Authority (4114E)     | 1\. Budget Authority              |
| 125,000                          |                                   |
|                                  | 2A. Unobligated Bal: Beginning of |
| 2A. Unobligated Bal: Beginning   | Period (4225B, 4801B) 50,000      |
| of Period (4201B, 4901B) 0       |                                   |
|                                  | 2B. Net Transfers, Balances,      |
| 2B. Net Transfers, Balances,     | Actual (**4320E**) 0              |
| Actual (**4320E**) 25,000        |                                   |
|                                  | 3D1. Transfers from Trust Funds:  |
| **7. Total Budgetary Resources   | Collected (4255E) 175,000         |
| (calc 1..6) 150,000**            |                                   |
|                                  | 3D2. Transfers from Trust Funds:  |
| 8\. Obligations Incurred         | Anticipated (4225E-B) 75,000      |
| (4901E-B, 4902E, 4981E) 150,000  |                                   |
|                                  | **7. Total Budgetary Resources    |
| 10D. Unobligated Balance Not     | (calc 1..6) 300,000**             |
| Available: Other 0               |                                   |
|                                  | 8\. Obligations Incurred          |
| **11. Total Status of Budgetary  | (4801E-B, 4902E) 200,000          |
| Resources (calc 8..10) 150,000** |                                   |
|                                  | 9A1. Balance, Currently Available |
| 12\. Obligated Balance, Net, Beg | (4510E) 50,000                    |
| of Period (4901B) 25,000         |                                   |
|                                  | 10C. Unobligated Balance Not      |
| 14C. Ob Bal, Net, End of Period  | Available: Other (4650E) 50,000   |
| -- Undel Orders (+) 0            |                                   |
|                                  | **11. Total Status of Budgetary   |
| 14D. Accounts Payable (+)        | Resources (calc 8..10) 300,000**  |
| (4901E, 4981E) 50,000            |                                   |
|                                  | 12\. Obligated Balance, Net, Beg  |
| 15A. Outlays -- Disbursements    | of Period (4225B, 4801B) 50,000   |
| (+) (4902E) 125,000              |                                   |
|                                  | 14C. Ob Bal, Net, End of Period   |
| 15B. Outlays -- Collections (-)  | -- Undel Orders (+) (4801E)       |
| 0                                | 75,000                            |
|                                  |                                   |
| 15C. Subtotal (calc 15A..15B)    | 14D. Accounts Payable (+) (4901E) |
| 125,000                          | 0                                 |
|                                  |                                   |
| **Outlay Formula:**              | 15A. Outlays -- Disbursements (+) |
|                                  | (4902E) 175,000                   |
| 15C = 8 -- (3A+3B+3D+4A) + 12    |                                   |
| +/- 13 -- (-14A-14B+14C+14D)     | 15B. Outlays -- Collections (-)   |
|                                  | (4255E) (175,000)                 |
| 125,000 = 150,000 -- (0) +25,000 |                                   |
| +/- 0 -- (50,000)                | 15C. Subtotal (calc 15A..15B) 0   |
|                                  |                                   |
| 125,000 = 125,000                | **Outlay Formula:**               |
|                                  |                                   |
|                                  | 15C = 8 -- (3A+3B+3D+4A) + 12 +/- |
|                                  | 13 -- (-14A-14B+14C+14D)          |
|                                  |                                   |
|                                  | 0 = 200,000 -- (175,000) + 50,000 |
|                                  | +/- 0 -- (75,000)                 |
|                                  |                                   |
|                                  | 0 = 0                             |
+----------------------------------+-----------------------------------+

+---------------------------------+------------------------------------+
| **SF 133: REPORT ON BUDGET      |                                    |
| EXECUTION AND BUDGETARY         |                                    |
| RESOURCES (continued)**         |                                    |
+---------------------------------+------------------------------------+
| **Transfer From HHS-SMI**       |                                    |
|                                 |                                    |
| **TAFS 20X8004**                |                                    |
+---------------------------------+------------------------------------+
| 1\. Budget Authority (4114E)    |                                    |
| 125,000                         |                                    |
|                                 |                                    |
| 2A. Unobligated Bal: Beginning  |                                    |
| of Period (4201B, 4901B) 0      |                                    |
|                                 |                                    |
| 2B. Net Transfers, Balances,    |                                    |
| Actual (**4320E**) (25,000)     |                                    |
|                                 |                                    |
| 4A. Recoveries of Prior-Year    |                                    |
| Obs, Actual (4971E) 25,000      |                                    |
|                                 |                                    |
| **7. Total Budgetary Resources  |                                    |
| (calc 1..6) 125,000**           |                                    |
|                                 |                                    |
| 8\. Obligations Incurred        |                                    |
| (4901E-B, 4902E) 125,000        |                                    |
|                                 |                                    |
| 9A1. Unob Bal: Apportioned,     |                                    |
| Bal, Currently Avail 0          |                                    |
|                                 |                                    |
| 10D. Unobligated Balance Not    |                                    |
| Available: Other 0              |                                    |
|                                 |                                    |
| **11. Total Status of Budgetary |                                    |
| Resources (calc 8..10)          |                                    |
| 125,000**                       |                                    |
|                                 |                                    |
| 12\. Obligated Balance, Net,    |                                    |
| Beg of Period (4901B) 75,000    |                                    |
|                                 |                                    |
| 14C. Ob Bal, Net, End of Period |                                    |
| -- Undel Orders (+) 0           |                                    |
|                                 |                                    |
| 14D. Accounts Payable (+)       |                                    |
| (4901E, 4971E) 125,000          |                                    |
|                                 |                                    |
| 15A. Outlays -- Disbursements   |                                    |
| (+) (4902E) 50,000              |                                    |
|                                 |                                    |
| 15B. Outlays -- Collections (-) |                                    |
| 0                               |                                    |
|                                 |                                    |
| 15C. Subtotal (calc 15A..15B)   |                                    |
| 50,000                          |                                    |
|                                 |                                    |
| **Outlay Formula:**             |                                    |
|                                 |                                    |
| 15C = 8 -- (3A+3B+3D+4A) + 12   |                                    |
| +/- 13 -- (-14A-14B+14C+14D)    |                                    |
|                                 |                                    |
| 50,000 = 125,000 -- (25,000)    |                                    |
| +75,000 +/-- 0 -- (125,000)     |                                    |
|                                 |                                    |
| 50,000 = 50,000                 |                                    |
+---------------------------------+------------------------------------+

# Year 2 (2005)

+---------------------------------+---+-----------------------------------+
| **FMS 2108: Year-end Closing    |   |                                   |
| Statement**                     |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Column 5 Post-Closing           |   | Column 5 Post-Closing Unexpended  |
| Unexpended Balance (1010E)      |   | Balance (1010E) 0                 |
| 25,000                          |   |                                   |
|                                 |   | Column 6 Other Authorizations 0   |
| Column 6 Other Authorizations 0 |   |                                   |
|                                 |   | Column 7 Reimbursements Earned    |
| Column 7 Reimbursements Earned  |   | (4225E) 175,000                   |
| 0                               |   |                                   |
|                                 |   | Column 8 Unfilled Customer Orders |
| Column 8 Unfilled Customer      |   | 0                                 |
| Orders 0                        |   |                                   |
|                                 |   | Column 9 Undelivered Orders and   |
| Column 9 Undelivered Orders and |   | Contracts (4801E) 75,000          |
| Contracts 0                     |   |                                   |
|                                 |   | Column 10 Accounts Payable and    |
| Column 10 Accounts Payable +    |   | Other Liabilities 0               |
| Other Liab (4901E, 4981E,       |   |                                   |
| **4320E**) 25,000               |   | Column 11 Unobligated Balance     |
|                                 |   | (4510E, 4650E) 100,000            |
| Column 11 Unobligated Balance 0 |   |                                   |
|                                 |   | **Columns 5+6+7+8 = 9+10+11**     |
| **Columns 5+6+7+8 = 9+10+11**   |   |                                   |
|                                 |   | 175,000 = 175,000                 |
| 25,000 = 25,000                 |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Column 5 Post-Closing           |   |                                   |
| Unexpended Balance (1010E)      |   |                                   |
| 150,000                         |   |                                   |
|                                 |   |                                   |
| Column 6 Other Authorizations 0 |   |                                   |
|                                 |   |                                   |
| Column 7 Reimbursements Earned  |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| Column 8 Unfilled Customer      |   |                                   |
| Orders 0                        |   |                                   |
|                                 |   |                                   |
| Column 9 Undelivered Orders and |   |                                   |
| Contracts 0                     |   |                                   |
|                                 |   |                                   |
| Column 10 Accts Pay and Other   |   |                                   |
| Liab (4901E, 4971E, **4320E**)  |   |                                   |
| 150,000                         |   |                                   |
|                                 |   |                                   |
| Column 11 Unobligated Balance 0 |   |                                   |
|                                 |   |                                   |
| **Columns 5+6+7+8 = 9+10+11**   |   |                                   |
|                                 |   |                                   |
| 150,000 = 150,000               |   |                                   |
+---------------------------------+---+-----------------------------------+

#  

# Year 2 (2005)

+----------------------------------+-----------------------------------+
| **BUDGET PROGRAM AND FINANCING   |                                   |
| SCHEDULE (P&F)**                 |                                   |
+----------------------------------+-----------------------------------+
| **Transfer From HHS-HI**         | **Transfer To SSA-LAE**           |
|                                  |                                   |
| **TAFS 20X8005**                 | **TAFS 28-FY-8704                 |
|                                  | (exp/unexp)**[^3]                 |
|                                  |                                   |
|                                  | **COMBINED**                      |
+----------------------------------+-----------------------------------+
| **Obligations by Program         | **Obligations by Program          |
| Activity**                       | Activity**                        |
|                                  |                                   |
| 1000 Total New Obligations       | 1000 Total New Obligations        |
| (4901E-B, 4902E, 4981E) 150,000  | (4801E-B, 4902E) 200,000          |
|                                  |                                   |
| **Budgetary Resources Available  | **Budgetary Resources Available   |
| for Obligation**                 | for Obligation**                  |
|                                  |                                   |
| 2140 Unobligated balance CF, SOY | 2140 Unobligated balance CF, SOY  |
| (4201B,4901B) 0                  | (4225B,4801B) 0                   |
|                                  |                                   |
| 2200 New budget authority        | 2200 New budget authority (gross) |
| (gross) (+) (sum 4000..6962)     | (+) (sum 4000..6962) 250,000      |
| 125,000                          |                                   |
|                                  | 2395 Total new obligations (-)    |
| 2333 Adjustment for change in    | (same as line 1000, opp sign)     |
| allocation (4320 DR) 25,000      | (200,000)                         |
|                                  |                                   |
| 2395 Total new obs (-) (same as  | 2440 Unobligated bal carried      |
| line 1000, opp sign) (150,000)   | forward, end of year (4510E)      |
|                                  | 50,000                            |
| 2440 Unobligated bal CF, end of  |                                   |
| year 0                           | **New Budget Authority (Gross),   |
|                                  | Detail**                          |
| **New Budget Authority (Gross),  |                                   |
| Detail**                         | 6800 Spdg Auth fr off coll (cash) |
|                                  | (+) (4255E) 175,000               |
| 4026 Appropriation (trust fund)  |                                   |
| (+) (4114E) 125,000              | 6810 Chg in uncoll cust pyts fr   |
|                                  | Fed srcs (unexp) (4225E-B) 75,000 |
| **Change** i**n Obligated        |                                   |
| Balances**                       | 6890 Spdg auth fr off coll (tot   |
|                                  | discr) (+) (sum 6800..6862)       |
| 7240 Obligated balance, start of | 250,000                           |
| year (+) (4901B) 25,000          |                                   |
|                                  | **Change** i**n Obligated         |
| 7310 Total new obligations (+)   | Balances**                        |
| (same as line 1000) 150,000      |                                   |
|                                  | 7240 Obligated balance, start of  |
| 7320 Total outlays (gross) (-)   | year (+) (4225B, 4801B) 50,000    |
| (4902E) (125,000)                |                                   |
|                                  | 7310 Total new obligations (+)    |
| 7440 Obligated balance, end of   | (same as line 1000) 200,000       |
| year (+) (4901E, 4981E) 50,000   |                                   |
|                                  | 7320 Total outlays (gross) (-)    |
| **Outlays (Gross), Detail**      | (4902E) (175,000)                 |
|                                  |                                   |
| 8690/97 Outlays from new         | 7440 Obligated balance, end of    |
| authority (4902E) 125,000        | year (+) (4801E) 75,000           |
|                                  |                                   |
| ##                               | **Outlays (Gross), Detail**       |
|                                  |                                   |
| **Net Budget Authority and       | 8690/97 Outlays from new          |
| Outlays**                        | authority (4902E) 175,000         |
|                                  |                                   |
| 8900 Budget auth (net) (+) (same | ##                                |
| as 2200 and 8800..8896) 125,000  |                                   |
|                                  | **Offsets: Offsetting collections |
| 9000 Outlays (net) (+) (same as  | from:**                           |
| line 8700 and 8800..8845)        |                                   |
| 125,000                          | 8800 Federal sources (-) (4255E)  |
|                                  | 175,000                           |
|                                  |                                   |
|                                  | 8895 Chge in uncoll cust pyts fr  |
|                                  | Fed srcs (sum 6810 and 6910)      |
|                                  | 75,000                            |
|                                  |                                   |
|                                  | **Net Budget Authority and        |
|                                  | Outlays**                         |
|                                  |                                   |
|                                  | 8900 Budget auth (net) (+) (same  |
|                                  | as line 2200 and 8800..8896)      |
|                                  | 250,000                           |
|                                  |                                   |
|                                  | 9000 Outlays (net) (+) (same as   |
|                                  | line 8700 and 8800..8845) 175,000 |
+----------------------------------+-----------------------------------+

+---------------------------------+------------------------------------+
| **BUDGET PROGRAM AND FINANCING  |                                    |
| SCHEDULE (P&F) (continued)**    |                                    |
+---------------------------------+------------------------------------+
| **Transfer From HHS-SMI**       |                                    |
|                                 |                                    |
| **TAFS 20X8004**                |                                    |
+---------------------------------+------------------------------------+
| **Obligations by Program        |                                    |
| Activity**                      |                                    |
|                                 |                                    |
| 1000 Total New Obligations      |                                    |
| (4901E-B, 4902E) 125,000        |                                    |
|                                 |                                    |
| **Budgetary Resources Available |                                    |
| for Obligation**                |                                    |
|                                 |                                    |
| 2140 Unobligated balance CF,    |                                    |
| SOY (4201B,4901B) 0             |                                    |
|                                 |                                    |
| 2200 New budget authority       |                                    |
| (gross) (+) (sum 4000..6962)    |                                    |
| 125,000                         |                                    |
|                                 |                                    |
| 2210 Resources avail fr recov   |                                    |
| of py obliges (+) (4971E)       |                                    |
| 25,000                          |                                    |
|                                 |                                    |
| 2333 Adjustment for change in   |                                    |
| allocation (4320 CR) (25,000)   |                                    |
|                                 |                                    |
| 2395 Total new obs (-) (same as |                                    |
| line 1000, opp sign) (125,000)  |                                    |
|                                 |                                    |
| 2440 Unobligated bal CF, end of |                                    |
| year 0                          |                                    |
|                                 |                                    |
| **New Budget Authority (Gross), |                                    |
| Detail**                        |                                    |
|                                 |                                    |
| 4026 Appropriation (trust fund) |                                    |
| (+) (4114E) 125,000             |                                    |
|                                 |                                    |
| **Change** i**n Obligated       |                                    |
| Balances**                      |                                    |
|                                 |                                    |
| 7240 Obligated balance, start   |                                    |
| of year (+) (4901B) 75,000      |                                    |
|                                 |                                    |
| 7310 Total new obligations (+)  |                                    |
| (same as line 1000) 125,000     |                                    |
|                                 |                                    |
| 7320 Total outlays (gross) (-)  |                                    |
| (4902E) (50,000)                |                                    |
|                                 |                                    |
| 7440 Obligated balance, end of  |                                    |
| year (+) (4901E, 4971E) 125,000 |                                    |
|                                 |                                    |
| **Outlays (Gross), Detail**     |                                    |
|                                 |                                    |
| 8690/97 Outlays from new        |                                    |
| authority (4902E) 50,000        |                                    |
|                                 |                                    |
| ##                              |                                    |
|                                 |                                    |
| **Net Budget Authority and      |                                    |
| Outlays**                       |                                    |
|                                 |                                    |
| 8900 Budget auth (net) (+)      |                                    |
| (same as 2200 and 8800..8896)   |                                    |
| 125,000                         |                                    |
|                                 |                                    |
| 9000 Outlays (net) (+) (same as |                                    |
| line 8700 and 8800..8845)       |                                    |
| 50,000                          |                                    |
+---------------------------------+------------------------------------+

# Year 2 (2005) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **BALANCE SHEET**               |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Intragovernmental Assets        |   | Intragovernmental Assets          |
|                                 |   |                                   |
| 1\. Fund Balance With Treasury  |   | 3\. Accounts Receivable (1335E)   |
| (1010E) 25,000                  |   | 175,000                           |
|                                 |   |                                   |
| 15\. Total Assets (calc 6..14)  |   | 15\. Total Assets (calc 6..14)    |
| 25,000                          |   | 175,000                           |
|                                 |   |                                   |
| Intragovernmental Liabilities   |   | Intragovernmental Liabilities     |
|                                 |   |                                   |
| 16\. Accounts Payable (2155E)   |   | 27\. Total Liabilities (calc      |
| 50,000                          |   | 19..26) 0                         |
|                                 |   |                                   |
| 27\. Total Liabilities (calc    |   | Net Position                      |
| 19..26) 50,000                  |   |                                   |
|                                 |   | 30\. Cumulative Results of        |
| Net Position                    |   | Operations (3310E) 175,000        |
|                                 |   |                                   |
| 30\. Cumulative Results of      |   | 31\. Total Net Position (calc     |
| Operations (3310E) (25,000)     |   | 29+30) 175,000                    |
|                                 |   |                                   |
| 31\. Total Net Position (calc   |   | 32\. Total Liabilities/Net        |
| 29+30) (25,000)                 |   | Position (calc 27+31) 175,000     |
|                                 |   |                                   |
| 32\. Total Liabilities/Net      |   |                                   |
| Position (calc 27+31) 25,000    |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Intragovernmental Assets        |   |                                   |
|                                 |   |                                   |
| 1\. Fund Balance With Treasury  |   |                                   |
| (1010E) 150,000                 |   |                                   |
|                                 |   |                                   |
| 15\. Total Assets (calc 6..14)  |   |                                   |
| 150,000                         |   |                                   |
|                                 |   |                                   |
| Intragovernmental Liabilities   |   |                                   |
|                                 |   |                                   |
| 16\. Accounts Payable (2155E)   |   |                                   |
| 125,000                         |   |                                   |
|                                 |   |                                   |
| 27\. Total Liabilities (calc    |   |                                   |
| 19..26) 125,000                 |   |                                   |
|                                 |   |                                   |
| Net Position                    |   |                                   |
|                                 |   |                                   |
| 30\. Cumulative Results of      |   |                                   |
| Operations (3310E) 25,000       |   |                                   |
|                                 |   |                                   |
| 31\. Total Net Position (calc   |   |                                   |
| 29+30) 25,000                   |   |                                   |
|                                 |   |                                   |
| 32\. Total Liabilities/Net      |   |                                   |
| Position (calc 27+31) 150,000   |   |                                   |
+---------------------------------+---+-----------------------------------+

Year 2 (2005) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF NET COST**       |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| 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   |
| 0                               |   | (6100E) 175,000                   |
|                                 |   |                                   |
| 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) 0                     |
|                                 |   |                                   |
| 7\. Total Net Costs (calc 3+6)  |   | 7\. Total Net Costs (calc 3+6) 0  |
| 0                               |   |                                   |
|                                 |   | 10\. Net Cost of Operations (calc |
| 10\. Net Cost of Operations     |   | 7+8-9) 175,000                    |
| (calc 7+8-9) 0                  |   |                                   |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| 1\. Intragovernmental 0         |   |                                   |
|                                 |   |                                   |
| 2\. Less: Intragovernmental     |   |                                   |
| Earned Revenues 0               |   |                                   |
|                                 |   |                                   |
| 3\. Intragovernmental Net Costs |   |                                   |
| (calc 1-2) 0                    |   |                                   |
|                                 |   |                                   |
| 4\. Gross Costs With the Public |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| 5\. Less: Earned Revenues From  |   |                                   |
| the Public 0                    |   |                                   |
|                                 |   |                                   |
| 6\. Net Cost With the Public    |   |                                   |
| (calc 4--5) 0                   |   |                                   |
|                                 |   |                                   |
| 7\. Total Net Costs (calc 3+6)  |   |                                   |
| 0                               |   |                                   |
|                                 |   |                                   |
| 10\. Net Cost of Operations     |   |                                   |
| (calc 7+8-9) 0                  |   |                                   |
+---------------------------------+---+-----------------------------------+

# 

# Year 2 (2005) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF CHANGES IN NET   |   |                                   |
| POSITION**                      |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| Cum Res of Ops Unexp Approps    |   | Cum Res of Ops Unexp Approps      |
|                                 |   |                                   |
| 1\. Beginning Balances (3310B)  |   | 1\. Beginning Balances (3310B)    |
| 0 0                             |   | 100,000 0                         |
|                                 |   |                                   |
| 5.  Prior Period Adjustments 0  |   | 6.  Prior Period Adjustments 0 0  |
|     0                           |   |                                   |
|                                 |   | 3\. Beginning Bal, As Adjusted    |
| 3\. Beginning Bal, As Adjusted  |   | (calc 1..2) 100,000 0             |
| (calc 1..2) 0 0                 |   |                                   |
|                                 |   | Budgetary Financing Sources       |
| Budgetary Financing Sources     |   |                                   |
|                                 |   | 8\. Nonexchange Revenue (5800E) 0 |
| 8\. Nonexchange Revenue (5800E) |   | 0                                 |
| 125,000 0                       |   |                                   |
|                                 |   | 10\. Transfers-In/Out Without     |
| 10\. Transfers-In/Out Without   |   | Reimb (+/-) (5750E) 250,000       |
| Reimb (+/-) (5760E) (150,000)   |   |                                   |
|                                 |   | 16\. Total Financing Sources      |
| 16\. Total Financing Sources    |   | (calc 6..15) (calc 4..7) 250,000  |
| (calc 6..15) (calc 4..7) 0 0    |   | 0                                 |
|                                 |   |                                   |
| 17\. Net Cost of Operations 0 0 |   | 17\. Net Cost of Operations       |
|                                 |   | 175,000 0                         |
| 18\. Ending Balances (calc      |   |                                   |
| ((3+16)-17) (calc 3+16)         |   | 18\. Ending Balances (calc        |
| (25,000) 0                      |   | ((3+16)-17) (calc 3+16) 175,000 0 |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| Cum Res of Ops Unexp Approps    |   |                                   |
|                                 |   |                                   |
| 1\. Beginning Balances (3310B)  |   |                                   |
| 0 0                             |   |                                   |
|                                 |   |                                   |
| 7.  Prior Period Adjustments 0  |   |                                   |
|     0                           |   |                                   |
|                                 |   |                                   |
| 3\. Beginning Bal, As Adjusted  |   |                                   |
| (calc 1..2) 0 0                 |   |                                   |
|                                 |   |                                   |
| Budgetary Financing Sources     |   |                                   |
|                                 |   |                                   |
| 8\. Nonexchange Revenue (5800E) |   |                                   |
| 125,000 0                       |   |                                   |
|                                 |   |                                   |
| 10\. Transfers-In/Out Without   |   |                                   |
| Reimb (+/-) (5760E) (100,000)   |   |                                   |
|                                 |   |                                   |
| 16\. Total Financing Sources    |   |                                   |
| (calc 6..15) (calc 4..7) 0 0    |   |                                   |
|                                 |   |                                   |
| 17\. Net Cost of Operations 0 0 |   |                                   |
|                                 |   |                                   |
| 18\. Ending Balances (calc      |   |                                   |
| ((3+16)-17) (calc 3+16) 25,000  |   |                                   |
| 0                               |   |                                   |
+---------------------------------+---+-----------------------------------+

#  

# Year 2 (2005) OMB Form and Content Statements

+---------------------------------+---+-----------------------------------+
| **STATEMENT OF FINANCING**      |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-HI**        |   | **Transfer To SSA-LAE**           |
|                                 |   |                                   |
| **TAFS 20X8005**                |   | **TAFS 28-FY-8704 (exp/unexp)**   |
|                                 |   |                                   |
|                                 |   | **COMBINED**                      |
+---------------------------------+---+-----------------------------------+
| 1\. Obligations Incurred        |   | 1\. Obligations Incurred          |
| (4901E-B, 4902E, 4981E) 150,000 |   | (4801E-B, 4902E) 200,000          |
|                                 |   |                                   |
| 2\. Less: Sp Auth Off Coll and  |   | 2\. Less: Sp Auth Off Coll and    |
| Recov [(0)]{.underline}         |   | Recov (4225E-B, 4255E)            |
|                                 |   | [(250,000)]{.underline}           |
| 3\. Obligations Net of          |   |                                   |
| Offsetting Coll and Recov (calc |   | 3\. Obligations Net of Offsetting |
| 1-2) 150,000                    |   | Coll and Recov (calc 1-2)         |
|                                 |   | (50,000)                          |
| 4\. Less: Offsetting Receipts 0 |   |                                   |
|                                 |   | 4\. Less: Offsetting Receipts 0   |
| 5\. Net Obligations (calc 3-4)  |   |                                   |
| 150,000                         |   | 5\. Net Obligations (calc 3-4)    |
|                                 |   | (50,000)                          |
| 11\. Total Resources Used to    |   |                                   |
| Finance Activities (calc 5+10)  |   | 11\. Total Resources Used to      |
| 150,000                         |   | Finance Activities (calc 5+10)    |
|                                 |   | (50,000)                          |
| 16\. Othr Res/Adj to Net Ob Res |   |                                   |
| That Do Not Aff NC (5760E)      |   | 12\. Change in Budgetary          |
| 150,000                         |   | Resources (4801E-B) (25,000)      |
|                                 |   |                                   |
| 17\. Total Res Used to Fin      |   | 14B. Budg Off Coll and Rec That   |
| Items Not Part of               |   | Do Not Affect NC (5750E) 250,000  |
|                                 |   |                                   |
| Net Cost of Ops (calc 12..16)   |   | 17\. Total Res Used to Fin Items  |
| 150,000                         |   | 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  |   | 225,000                           |
|                                 |   |                                   |
| **30. Net Cost of Operations    |   | 18\. Total Res Used to Fin the    |
| (calc 18+29) 0**                |   | Net Cost of Ops (calc 11-17)      |
|                                 |   | 175,000                           |
|                                 |   |                                   |
|                                 |   | **30. Net Cost of Operations      |
|                                 |   | (calc 18+29) 175,000**            |
+---------------------------------+---+-----------------------------------+
|                                 |   |                                   |
+---------------------------------+---+-----------------------------------+
| **Transfer From HHS-SMI**       |   |                                   |
|                                 |   |                                   |
| **TAFS 20X8004**                |   |                                   |
+---------------------------------+---+-----------------------------------+
| 1\. Obligations Incurred        |   |                                   |
| (4901E-B, 4902E) 125,000        |   |                                   |
|                                 |   |                                   |
| 2\. Less: Sp Auth Off Coll and  |   |                                   |
| Recov (4971E)                   |   |                                   |
| [(25,000)]{.underline}          |   |                                   |
|                                 |   |                                   |
| 3\. Obligations Net of          |   |                                   |
| Offsetting Coll and Recov (calc |   |                                   |
| 1-2) 100,000                    |   |                                   |
|                                 |   |                                   |
| 4\. Less: Offsetting Receipts 0 |   |                                   |
|                                 |   |                                   |
| 5\. Net Obligations (calc 3-4)  |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 11\. Total Resources Used to    |   |                                   |
| Finance Activities (calc 5+10)  |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 16\. Othr Res/Adj to Net Ob Res |   |                                   |
| That Do Not Aff NC (5760E)      |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 17\. Total Res Used to Fin      |   |                                   |
| Items Not Part of               |   |                                   |
|                                 |   |                                   |
| Net Cost of Ops (calc 12..16)   |   |                                   |
| 100,000                         |   |                                   |
|                                 |   |                                   |
| 18\. Total Res Used to Fin the  |   |                                   |
| Net Cost of Ops (calc 11-17) 0  |   |                                   |
|                                 |   |                                   |
| **30. Net Cost of Operations    |   |                                   |
| (calc 18+29) 0**                |   |                                   |
+---------------------------------+---+-----------------------------------+

# 

#  

[^1]: OMB and FMS worked together in determining the proper accounting
    and reporting treatment of this activity. The background narrative
    herein contains direct excerpts from OMB's paper entitled, "Program
    Management, HHS and Limitation on Administration Expenses (LAE), SSA
    -- Recording Transactions with Funding Source Accounts" .

[^2]: For the SSA general fund TAFS (28X0406), the budgetary treatment
    is different because (1) the annual appropriation includes budget
    authority in payments to the trust activity to reimburse the trust
    funds for SSI administrative expenses and (2) it is authorized to
    carryover unobligated balances from fiscal year to fiscal year.

[^3]: Note: Expired amounts are crosswalked to the P&F on line 7240 and
    below.