**This scenario begins in the first expired year of an appropriation.
The beginning trial balance and outstanding orders are illustrated. The
scenario highlights events that occur during the expired phase of an
appropriation. Matching SGL Section III Transaction numbers are shown at
the end of the description for each entry. Where necessary, a new
transaction number is proposed and shown in italics. This scenario does
not include entries for cancellations. Cancellation entries will be
exhibited in a future scenario.**

**Several blocks of Purchase Order numbers are used in the scenario. PO
numbers falling in the range of 10 through 50 are used for Purchase
Orders that were outstanding at the beginning of the first expired year.
PO numbers PX01 and PX02 are used for new obligations that are
established as a result of upward adjustments in the expired years.
Purchase Order numbers 101, 102, 103, and 104 are used for transactions
that are upward or downward adjustments to prior-year expended authority
paid.**

**TRIAL BALANCE**

BEGINNING OF EXPIRED YEAR 1

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 34, | 5,  | 1010 Fund Balance   | 24, | 4,  |
| Resources-Collected | 500 | 980 | with Treasury       | 280 | 500 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | [0] | 13, | 1410 Advances to    | 2,  | [3  |
| Expired Authority   | {.u | 800 | Others (Fed)        | 000 | 0,0 |
|                     | nde |     |                     |     | 00] |
| 4801 Unexpended     | rli | 10, | 1410 Advances to    | 8,  | {.u |
| Obligations -       | ne} | 220 | Others (NFed)       | 220 | nde |
| Unpaid              |     |     |                     |     | rli |
|                     | 34, | [   | 2110 Accounts       | [0] | ne} |
| 4802 Unexpended     | 500 | 4,5 | Payable             | {.u |     |
| Obligations --      |     | 00] |                     | nde | 34, |
| Prepd/Adv           |     | {.u | 3100 Unexpended     | rli | 500 |
|                     |     | nde | Appropriations      | ne} |     |
| 4901 Expended       |     | rli |                     |     |     |
| Authority - Unpaid  |     | ne} | ## TOTALS           | 34, |     |
|                     |     |     |                     | 500 |     |
| ## TOTALS           |     | 34, |                     |     |     |
|                     |     | 500 |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

### **4801 Unexpended Obligations - Unpaid**

#### PO#10 = 7,000 Fed

#### PO#15 = 600 NFed

PO#20 = 5,000 NFed

PO#25 = 1,200 Fed

### **4802 Unexpended Obligations -- Paid**

PO#30 = 8,000 NFed

#### PO#40 = 2,000 Fed 

#### PO#45 = 220 NFed

######### 4901 Expended Authority -- Unpaid

PO#50 = 4,500 Fed

######## Begin Expired Year 1

1\. Due to a contract adjustment, PO#10 increases from \$7,000 to
\$8,600. No goods, services or invoice received. Post an upward
adjustment to Unexpended Obligations -- Unpaid Account 4801. *Proposed
Section III -- D118.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | No entry.                        |
| Authority 1,600                   |                                  |
|                                   |                                  |
| 4881 Upward Adjust of Prior-Yr    |                                  |
| Unpd Unexpend Obligs 1,600        |                                  |
+-----------------------------------+----------------------------------+

2\. Post an invoice for \$9,000 against PO#10 for \$8,600. Post an
upward adjustment to Unexpended Obligations -- Unpaid Account 4801.
Section III-D114.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 400                     | Costs 9,000                      |
|                                   |                                  |
| 4881 Upward Adjust of Prior-Yr    | 2110 Accounts Payable 9,000      |
| Unpd Unexpend Obligs 400          |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4801 Unexpended Obligations -     | 9,000                            |
| Unpaid 9,000                      |                                  |
|                                   | 5700 Expended Appropriations     |
| 4901 Expended Authority - Unpaid  | 9,000                            |
| 9,000                             |                                  |
+-----------------------------------+----------------------------------+

3\. Goods and services but no invoice received for \$655 against PO#15
for \$600. Post an upward adjustment to Unexpended Obligations -- Unpaid
Account 4801. Section III-D114.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 55                      | Costs 655                        |
|                                   |                                  |
| 4881 Upward Adjust of Prior-Yr    | 2110 Accounts Payable 655        |
| Unpd Unexpend Obligs 55           |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4801 Unexpended Obligations -     | 655                              |
| Unpaid 655                        |                                  |
|                                   | 5700 Expended Appropriations 655 |
| 4901 Expended Authority - Unpaid  |                                  |
| 655                               |                                  |
+-----------------------------------+----------------------------------+

4\. Received a progress billing for \$330 against PO#25 for \$1,200. The
progress bill is for \$30 more than originally anticipated for this
portion of the order. No payment made at this time. Post an upward
adjustment to Unexpended Obligations -- Unpaid Account 4801. Section
III-D114.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 30                      | Costs 330                        |
|                                   |                                  |
| 4881 Upward Adjust of Prior-Yr    | 2110 Accounts Payable 330        |
| Unpd Unexpend Obligs 30           |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4801 Unexpended Obligations -     | 330                              |
| Unpaid 330                        |                                  |
|                                   | 5700 Expended Appropriations 330 |
| 4901 Expended Authority - Unpaid  |                                  |
| 330                               |                                  |
+-----------------------------------+----------------------------------+

5\. Due to a contract adjustment, PO#20 is reduced from \$5,000 to
\$4,700. No goods, services or invoice received. Post a downward
adjustment to Unexpended Obligations -- Unpaid Account 4801. *Proposed
Section III -- D120.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4871 Downward Adjusts of Prior-Yr | No entry.                        |
| Unpd Unexpend Obligs 300          |                                  |
|                                   |                                  |
| 4650 Allotments -- Expired        |                                  |
| Authority 300                     |                                  |
+-----------------------------------+----------------------------------+

6\. Goods, services and invoice received for \$2,700 against PO#20 for
\$4,700. Post a downward adjustment to Unexpended Obligations -- Unpaid
Account 4801. Section III, Transaction B308.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4871 Downward Adjusts of Prior-Yr | 6100 Operating Expenses/Program  |
| Unpd Unexpend Obligs 2,000        | Costs 2,700                      |
|                                   |                                  |
| 4650 Allotments -- Expired        | 2110 Accounts Payable 2,700      |
| Authority 2,000                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4801 Unexpended Obligations -     | 2,700                            |
| Unpaid 2,700                      |                                  |
|                                   | 5700 Expended Appropriations     |
| 4901 Expended Authority - Unpaid  | 2,700                            |
| 2,700                             |                                  |
+-----------------------------------+----------------------------------+

7\. A previously unrecorded obligation of \$4,000 - PO#X01 is
discovered. No goods, services or invoice received. The obligation is
properly chargeable to the prior year. Post an upward adjustment to 4801
Unexpended Obligations -- Unpaid. This entry assumes no invoice/bill is
received. *Proposed Section III -- D118.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments - Expired         | No entry.                        |
| Authority 4,000                   |                                  |
|                                   |                                  |
| 4881 Upward Adjusts of Prior-Yr   |                                  |
| Unpaid Unexpended Obligs 4,000    |                                  |
+-----------------------------------+----------------------------------+

8\. An invoice of \$4,000 is received for PO#X01. Section III,
Transaction B302.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4801 Unexpended Obligs -- Unpaid  | 6100 Operating Costs/Program     |
| 4,000                             | Costs 4,000                      |
|                                   |                                  |
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 4,000      |
| 4,000                             |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 4,000                            |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 4,000                            |
+-----------------------------------+----------------------------------+

9\. Invoice of \$4,000 is paid for PO#X01. Payment of a previously
recorded obligation is not an adjustment. Section III, Transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority - Unpaid  | 2110 Accounts Payable 4,000      |
| 4,000                             |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 4,000                            |
| 4,000                             |                                  |
+-----------------------------------+----------------------------------+

**TRIAL BALANCE**

Preclosing for Expired Year 1

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 34, | 2,  | 1010 Fund Balance   | 20, | 17, |
| Resources-Collected | 500 | 195 | with Treasury       | 280 | 185 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | 2,  | 10, | 1410 Advances to    | 2,  | 13, |
| Expired Authority   | 885 | 220 | Others -- Fed       | 000 | 315 |
|                     |     |     |                     |     |     |
| 4801 Unexpended     | 2,  | 6,  | 1410 Advances to    | 8,  | 16, |
| Obligations --      | 300 | 085 | Others - NFed       | 220 | 685 |
| Unpaid              |     |     |                     |     |     |
|                     | [0] | 17, | 2110 Accounts       | [1  | [0] |
| 4802 Unexpended     | {.u | 185 | Payable             | 6,6 | {.u |
| Obligations --      | nde |     |                     | 85] | nde |
| Prepd/Adv           | rli | [   | 3100 Unexpended     | {.u | rli |
|                     | ne} | 4,0 | Appropriations      | nde | ne} |
| 4871 Downward       |     | 00] |                     | rli |     |
| Adjusts of Prior-Yr | 39, | {.u | 5700 Expended       | ne} | 47, |
| Unpd                | 685 | nde | Appropriations      |     | 185 |
|                     |     | rli |                     | 47, |     |
| Unexpend Obligs     |     | ne} | 6100 Operating      | 185 |     |
|                     |     |     | Expenses/Program    |     |     |
| 4881 Upward Adjusts |     | 39, | Costs               |     |     |
| of Prior-Yr Unpd    |     | 685 |                     |     |     |
| Unexpend Obligs     |     |     | ## TOTALS           |     |     |
|                     |     |     |                     |     |     |
| 4901 Expended       |     |     |                     |     |     |
| Authority -- Unpaid |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4902 Expended       |     |     |                     |     |     |
| Authority -- Paid   |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| ## TOTALS           |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED FOR EXPIRED YEAR 1

###### 

###### 

###### CLOSING ENTRIES FOR EXPIRED YEAR 1

###### 

###### C1. To record the closing of upward adjustments to Unexpended Obligations Unpaid. Section III -- F226.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4881 Upward Adjust of Prior-Yr    | No entry.                        |
| Unpd Unexpend Obligs 6,085        |                                  |
|                                   |                                  |
| 4801 Unexpended Obligations --    |                                  |
| Unpaid 6,085                      |                                  |
+-----------------------------------+----------------------------------+

###### C2. To record the closing of downward adjustments to Unexpended Obligations Unpaid. Section III -- F227.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4801 Unexpended Obligations --    | No entry.                        |
| Unpaid 2,300                      |                                  |
|                                   |                                  |
| 4871 Downward Adjust of Prior-Yr  |                                  |
| Unpd Unexpend Obligs 2,300        |                                  |
+-----------------------------------+----------------------------------+

###### C3. To record the closing of expended authority -- paid. Section III -- F214.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4902 Expended Authority -- Paid   | No entry.                        |
| 4,000                             |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 4,000                   |                                  |
+-----------------------------------+----------------------------------+

C4. To record the closing of revenue, expense and other financing source
accounts to cumulative results of operations. Section III -- F228.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 3310 Cumulative Results of       |
|                                   | Operations 16,685                |
|                                   |                                  |
|                                   | 6100 Operating Expenses/Program  |
|                                   | Costs 16,685                     |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 16,685                           |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 16,685                |
+-----------------------------------+----------------------------------+

**POST-CLOSING TRIAL BALANCE**

END OF EXPIRED YEAR 1

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 30, | 2,  | 1010 Fund Balance   | 20, | 17, |
| Resources-Collected | 500 | 195 | with Treasury       | 280 | 185 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | [0] | 900 | 1410 Advances to    | 2,  | [1  |
| Expired Authority   | {.u |     | Others (Fed)        | 000 | 3,3 |
|                     | nde | 10, |                     |     | 15] |
| 4801 Unexpended     | rli | 220 | 1410 Advances to    | 8,  | {.u |
| Obligations -       | ne} |     | Others (NFed)       | 220 | nde |
| Unpaid              |     | [1  |                     |     | rli |
|                     | 30, | 7,1 | 2110 Accounts       | [0] | ne} |
| 4802 Unexpended     | 500 | 85] | Payable             | {.u |     |
| Obligations --      |     | {.u |                     | nde | 30, |
| Prepd/Adv           |     | nde | 3100 Unexpended     | rli | 500 |
|                     |     | rli | Appropriations      | ne} |     |
| 4901 Expended       |     | ne} |                     |     |     |
| Authority - Unpaid  |     |     | ## TOTALS           | 30, |     |
|                     |     | 30, |                     | 500 |     |
| ## TOTALS           |     | 500 |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

### **4801 Unexpended Obligations -- Unpaid**

PO#25 = 900 Fed

### **4802 Unexpended Obligations -- Paid**

PO#30 = 8,000 NFed

#### PO#40 = 2,000 Fed 

#### PO#45 = 220 NFed

######### 4901 Expended Authority -- Unpaid

PO#10 = 9,000 Fed

PO#15 = 655 NFed

PO#20 = 2,700 NFed

PO#25 = 330 Fed

PO#50 = 4,500 Fed

######## Begin Expired Year 2

10\. Payment processed for outstanding PO#10 for \$9,000 and PO#20 for
\$2,700. Payment of an outstanding obligation in an expired year is not
an adjustment. Section III transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority -- Unpaid | 2110. Accounts Payable 11,700    |
| 11,700                            |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 11,700                           |
| 11,700                            |                                  |
+-----------------------------------+----------------------------------+

11\. Received contract adjustment and invoice for a \$700 increase to
PO#40 (Fed). Invoice paid. No goods and services received. Post an
upward adjustment to prior year unexpended obligations prepaid/advanced
-- 4882. The adjustment is properly chargeable to the prior year.
*Proposed Section III - D122.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments - Expired         | 1410. Advances to Others (Fed)   |
| Authority 700                     |       700                        |
|                                   |                                  |
| 4882 Up Adjusts of Prior-Yr       | 1010 Fund Balance with Treasury  |
| Prepd/Adv Unexpend Obligs 700     | 700                              |
+-----------------------------------+----------------------------------+

12\. Received contract adjustment for a \$40 increase on PO#45. Invoice
NOT paid. No goods and services received. Post an upward adjustment to
prior year unexpended obligations -unpaid -- 4881. The adjustment is
properly chargeable to the prior year. *Proposed Section III -- D124.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments - Expired         | No entry.                        |
| Authority 40                      |                                  |
|                                   |                                  |
| 4881 Up Adjusts of Prior-Yr       |                                  |
| Unpaid Unexpend Obligs 40         |                                  |
+-----------------------------------+----------------------------------+

13\. Prepaid PO#30 (NFed) for \$8,000 is reduced to \$6,850 and the
refund is collected. No goods or services are received. Post a downward
adjustment to prior year prepaid/advance unexpended obligations refunds
collected -- 4872. Section III, Transaction C130.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4872 Down Adjusts of Prior-Yr     | 1010 Fund Balance with Treasury  |
| Prepd/Adv Unexpend                | 1,150                            |
|                                   |                                  |
| Obligs Refunds Collected 1,150    | 1410 Advances to Others (NFed)   |
|                                   | 1,150                            |
| 4650 Allotments - Expired         |                                  |
| Authority 1,150                   |                                  |
+-----------------------------------+----------------------------------+

14\. Prepaid PO#40 (Fed) for \$2,700 (after transaction #11) is reduced
to \$2,410. Do not collect refund. Reclassify advance to receivable. No
goods or services received. *Proposed Section III -- D130.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| For this example, the SGL does    | 1310 Accounts Receivable (Fed)   |
| not endorse recording a budgetary | 290                              |
| resource for federal refunds      |                                  |
| receivable.                       | 1410 Advances to Others (Fed)    |
|                                   | 290                              |
+-----------------------------------+----------------------------------+

15. Prepaid PO#30 for \$6,850 will be reduced to \$5,000. Do not collect
    refund. Reclassify advance to a receivable. No goods or services
    received. A budgetary resource can *not* be recorded because PO#30
    is with a non-Federal entity. OMB A-34 (1999), Section 11.7(a)5A
    specifically states "Refunds receivable from non-Federal sources are
    not budgetary resources available for obligation until the refund is
    collected." *Proposed Section III -- D130.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 1310 Accounts Receivable (Nfed)  |
|                                   | 1,850                            |
|                                   |                                  |
|                                   | 1410 Advances to Others (NFed)   |
|                                   | 1,850                            |
+-----------------------------------+----------------------------------+

16\. Partial portion of goods and services received for \$3,200 against
PO#30. PO is not complete. Section III Transaction B404.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4802 Unexpended Obligations --    | 6100 Operating Expenses/Program  |
| Prepd/Adv 3,200                   | Costs 3,200                      |
|                                   |                                  |
| 4902 Expended Authority -- Paid   | 1410 Advances to Others (NFed)   |
| 3,200                             | 3,200                            |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 3,200                            |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 3,200                            |
+-----------------------------------+----------------------------------+

**PRE-CLOSING TRIAL BALANCE**

*EXPIRED YEAR 2*

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 30, | 2,  | 1010 Fund Balance   | 4,  | 5,  |
| Resources-Collected | 500 | 605 | with Treasury       | 030 | 485 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | 1,  | 900 | 1310 Accounts       | 290 | 10, |
| Expired Authority   | 150 |     | Receivable (Fed)    |     | 115 |
|                     |     | 7,  |                     | 1,  |     |
| 4801 Unexpended     | [0] | 020 | 1310 Accounts       | 850 | 3,  |
| Obligations -       | {.u |     | Receivable (NFed)   |     | 200 |
| Unpaid              | nde | 40  |                     | 2,  |     |
|                     | rli |     | 1410 Advances to    | 410 | [0] |
| 4802 Unexpended     | ne} | 700 | Others (Fed)        |     | {.u |
| Obligations --      |     |     |                     | 2,  | nde |
| Prepd/Adv           | 31, | 5,  | 1410 Advances to    | 020 | rli |
|                     | 650 | 485 | Others (NFed)       |     | ne} |
| 4872 Down Adjusts   |     |     |                     | [   |     |
| of Prior-Yr         |     | [1  | 2110 Accounts       | 3,2 | 18, |
| Prepd/Adv Unexpend  |     | 4,9 | Payable             | 00] | 800 |
| Obligs Refunds      |     | 00] |                     | {.u |     |
| Collected           |     | {.u | 3100 Unexpended     | nde |     |
|                     |     | nde | Appropriations      | rli |     |
| 4881 Up Adjusts of  |     | rli |                     | ne} |     |
| Prior-Yr Unpaid     |     | ne} | 5700 Expended       |     |     |
| Unexpend Obligs     |     |     | Appropriations      | 18, |     |
|                     |     | 31, |                     | 800 |     |
| 4882 Up Adjusts of  |     | 650 | ##                  |     |     |
| Prior-Yr Prepd/Adv  |     |     |  6100 Operating Exp |     |     |
| Unexpend Obligs     |     |     | enses/Program Costs |     |     |
|                     |     |     |                     |     |     |
| 4901 Expended       |     |     | ## TOTALS           |     |     |
| Authority -- Unpaid |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4902 Expended       |     |     |                     |     |     |
| Authority -- Paid   |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| ## TOTALS           |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED FOR EXPIRED YEAR 2

###### 

###### 

###### CLOSING ENTRIES FOR EXPIRED YEAR 2

###### 

###### C1. To record the closing of downward adjustments to Unexpended Obligations -- refund collected. Section III -- F224.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4802 Unexpended Obligations --    | No entry.                        |
| Prepaid/Advanced 1,150            |                                  |
|                                   |                                  |
| 4872 Down Adjust of Prior-Yr      |                                  |
| Prepd/Adv Unexpend Obligs         |                                  |
|                                   |                                  |
| Refunds Collected 1,150           |                                  |
+-----------------------------------+----------------------------------+

###### C2. To record the closing of upward adjustments to Unexpended Obligations Paid. Section III -- F222.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4882 Up Adjust of Prior-Yr        | No entry.                        |
| Prepd/Adv Unexpend Obligs 700     |                                  |
|                                   |                                  |
| 4802 Unexpended Obligations --    |                                  |
| Prepaid/Advanced 700              |                                  |
+-----------------------------------+----------------------------------+

###### C3. To record the closing of upward adjustments to Unexpended Obligations Paid. Section III -- F226.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4881 Up Adjusts of Prior-Yr       | No entry.                        |
| Unpaid Unexpend Obligs 40         |                                  |
|                                   |                                  |
| 4801 Unexpended Obligations --    |                                  |
| Unpaid 40                         |                                  |
+-----------------------------------+----------------------------------+

###### 

###### C4. To record the closing of expended authority -- paid. Section III -- F214.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4902 Expended Authority -- Paid   | No entry.                        |
| 14,900                            |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 14,900                  |                                  |
+-----------------------------------+----------------------------------+

C5. To record the closing of revenue, expense and other financing source
accounts to cumulative results of operations. Section III -- F228.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 3310 Cumulative Results of       |
|                                   | Operations 3,200                 |
|                                   |                                  |
|                                   | 6100 Operating Expenses/Program  |
|                                   | Costs 3,200                      |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 3,200                            |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 3,200                 |
+-----------------------------------+----------------------------------+

**POST-CLOSING TRIAL BALANCE**

END OF EXPIRED YEAR 2

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 15, | 2,  | 1010 Fund Balance   | 9,  | 5,  |
| Resources-Collected | 600 | 605 | with Treasury       | 030 | 485 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | [0] | 940 | 1310 Accounts       | 290 | [1  |
| Expired Authority   | {.u |     | Receivable (Fed)    |     | 0,1 |
|                     | nde | 6,  |                     | 1,  | 15] |
| 4801 Unexpended     | rli | 570 | 1310 Accounts       | 850 | {.u |
| Obligations -       | ne} |     | Receivable (NFed)   |     | nde |
| Unpaid              |     | [   |                     | 2,  | rli |
|                     | 15, | 5,4 | 1410 Advances to    | 410 | ne} |
| 4802 Unexpended     | 600 | 85] | Others (Fed)        |     |     |
| Obligations --      |     | {.u |                     | 2,  | 15, |
| Prepd/Adv           |     | nde | 1410 Advances to    | 020 | 600 |
|                     |     | rli | Others (NFed)       |     |     |
| 4901 Expended       |     | ne} |                     | [0] |     |
| Authority -- Unpaid |     |     | 2110 Accounts       | {.u |     |
|                     |     | 15, | Payable             | nde |     |
| ## TOTALS           |     | 600 |                     | rli |     |
|                     |     |     | 3100 Unexpended     | ne} |     |
|                     |     |     | Appropriations      |     |     |
|                     |     |     |                     | 15, |     |
|                     |     |     | ## TOTALS           | 600 |     |
+---------------------+-----+-----+---------------------+-----+-----+

######### 4801 Unexpended Obligations -- Unpaid

PO#25 = 900 Fed

PO#45 = 40 NFed

### **4802 Unexpended Obligations -- Paid**

PO#30 = 3,650 NFed

#### PO#40 = 2,700 Fed

#### PO#45 = 220 NFed

#### 

######### 4901 Expended Authority -- Unpaid

PO#15 = 655 NFed

PO#25 = 330 Fed

PO#50 = 4,500 Fed

######## Begin Expired Year 3

17\. Pay first progress bill for PO#25 for \$330. Section III --
Transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority - Unpaid  | 2110 Accounts Payable 330        |
| 330                               |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 330                              |
| 330                               |                                  |
+-----------------------------------+----------------------------------+

18\. Receive, but do not pay, a second progress bill for PO#25 for
\$450. The invoice is for \$50 less than anticipated for this phase of
the order. Section III -- Transaction B308.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4871 Down Adjusts of Prior-Yr     | 6100 Operating Expenses/Program  |
| Unpd Unexpend Obs 50              | Costs 450                        |
|                                   |                                  |
| 4650 Allotments -- Expired        | 2110 Accounts Payable 450        |
| Authority 50                      |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4801 Unexpended Obligations --    | 450                              |
| Unpaid 450                        |                                  |
|                                   | 5700 Expended Appropriations 450 |
| 4901 Expended Authority - Unpaid  |                                  |
| 450                               |                                  |
+-----------------------------------+----------------------------------+

19\. Goods and services and invoice received for \$500 order actually
placed but never recorded in an unexpired year -- PO#X02. Post an upward
adjustment for prior-year unpaid expended authority -- 4981. Section
III, Transaction D106.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Costs/Program     |
| Authority 500                     | Costs 500                        |
|                                   |                                  |
| 4981 Up Adjusts of Prior-Yr       | 2110 Accounts Payable 500        |
| Unpaid Expended Authority 500     |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 500                              |
|                                   |                                  |
|                                   | 5700 Expended Appropriations 500 |
+-----------------------------------+----------------------------------+

20. New \$3,000 invoice received against PO#50 presently recorded for
    \$4,500. Post a downward adjustment to Expended Authority -- Unpaid
    Account 4901. This adjustment is not material. If the adjustment is
    material, make a prior-period adjustment to SGL account 7400.
    Section III, Transaction D102.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4971 Down Adjusts of Prior-Yr     | 2110 Accounts Payable 1,500      |
| Unpd Expended Auth 1,500          |                                  |
|                                   | 6100 Operating Costs/Program     |
| 4650 Allotments - Expired         | Costs 1,500                      |
| Authority 1,500                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 1,500                            |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 1,500                            |
+-----------------------------------+----------------------------------+

**PRE-CLOSING TRIAL BALANCE**

*EXPIRED YEAR 3*

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 15, | 3,  | 1010 Fund Balance   | 8,  | 4,  |
| Resources-Collected | 600 | 655 | with Treasury       | 700 | 605 |
|                     |     |     |                     |     |     |
| 4650. Allotments -- | 50  | 490 | 1310 Accounts       | 290 | 10, |
|       Expired       |     |     | Receivable (Fed)    |     | 665 |
|       Authority     | 1,  | 6,  |                     | 1,  |     |
|                     | 500 | 570 | 1310 Accounts       | 850 | [5  |
| 4801 Unexpended     |     |     | Receivable (NFed)   |     | 50] |
| Obligations -       | [0] | 5,  |                     | 2,  | {.u |
| Unpaid              | {.u | 605 | 1410 Advances to    | 410 | nde |
|                     | nde |     | Others (Fed)        |     | rli |
| 4802 Unexpended     | rli | 330 |                     | 2,  | ne} |
| Obligations --      | ne} |     | 1410 Advances to    | 020 |     |
| Prepd/Adv           |     | [5  | Others (NFed)       |     | 15, |
|                     | 17, | 00] |                     | 550 | 820 |
| 4871 Down Adjusts   | 150 | {.u | 2110 Accounts       |     |     |
| of Prior-Yr Unpd    |     | nde | Payable             | [0] |     |
|                     |     | rli |                     | {.u |     |
| Unexpended          |     | ne} | 3100 Unexpended     | nde |     |
| Obligations         |     |     | Appropriations      | rli |     |
|                     |     | 17, |                     | ne} |     |
| 4901 Expended       |     | 150 | 5700 Expended       |     |     |
| Authority -- Unpaid |     |     | Appropriations      | 15, |     |
|                     |     |     |                     | 820 |     |
| 4902 Expended       |     |     | 6100 Operating      |     |     |
| Authority -- Paid   |     |     | Expenses/Program    |     |     |
|                     |     |     | Costs               |     |     |
| 4971 Down Adjusts   |     |     |                     |     |     |
| of Prior-Yr Unpd    |     |     | ## TOTALS           |     |     |
| Expended Auth       |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4981 Up Adjusts of  |     |     |                     |     |     |
| Prior-Yr Unpaid     |     |     |                     |     |     |
| Expended Authority  |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| ## TOTALS           |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED FOR EXPIRED YEAR 3

###### 

###### CLOSING ENTRIES FOR EXPIRED YEAR 3

###### 

###### C1. To record the closing of adjustments to expended authority unpaid. Section III -- F220.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority - Unpaid  | No entry.                        |
| 1,500                             |                                  |
|                                   |                                  |
| 4971 Down Adjusts of Prior-Yr     |                                  |
| Unpd Expended Auth 1,500          |                                  |
+-----------------------------------+----------------------------------+

###### C2. To record the closing of adjustments to unpaid. Section III -- F227.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4801 Unexpended Obligations -     | No entry.                        |
| Unpaid 50                         |                                  |
|                                   |                                  |
| 4871 Down Adjusts of Prior-Yr     |                                  |
| Unpd Unexpend Obs 50              |                                  |
+-----------------------------------+----------------------------------+

###### 

###### C3. To record the closing of adjustments to expended authority unpaid. Section III -- F218.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4981 Up Adjusts of Prior-Yr       | No entry.                        |
| Unpaid Expended Authority 500     |                                  |
|                                   |                                  |
| 4901 Expended Authority - Unpaid  |                                  |
| 500                               |                                  |
+-----------------------------------+----------------------------------+

###### 

###### 

###### C4. To record the closing of expended authority paid. Section III -- Transaction F214.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4902 Expended Authority -- Paid   | No entry.                        |
| 330                               |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 330                     |                                  |
+-----------------------------------+----------------------------------+

C5. To record the closing of revenue, expense and other financing source
accounts to cumulative results of operations. Section III -- Transaction
F228.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 6100 Operating Expenses/Program  |
|                                   | Costs 550                        |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 550                   |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 550                   |
|                                   |                                  |
|                                   | 5700 Expended Appropriations 550 |
+-----------------------------------+----------------------------------+

**POST-CLOSING TRIAL BALANCE**

END OF EXPIRED YEAR 3

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 15, | 3,  | 1010 Fund Balance   | 8,  | 4,  |
| Resources-Collected | 270 | 655 | with Treasury       | 700 | 605 |
|                     |     |     |                     |     |     |
| 4650. Allotments -- | [0] | 440 | 1310 Accounts       | 290 | [1  |
|       Expired       | {.u |     | Receivable (Fed)    |     | 0,6 |
|       Authority     | nde | 6,  |                     | 1,  | 65] |
|                     | rli | 570 | 1310 Accounts       | 850 | {.u |
| 4801 Unexpended     | ne} |     | Receivable (NFed)   |     | nde |
| Obligations -       |     | [   |                     | 2,  | rli |
| Unpaid              | 15, | 4,6 | 1410 Advances to    | 410 | ne} |
|                     | 270 | 05] | Others (Fed)        |     |     |
| 4802 Unexpended     |     | {.u |                     | 2,  | 15, |
| Obligations --      |     | nde | 1410 Advances to    | 020 | 270 |
| Prepd/Adv           |     | rli | Others (NFed)       |     |     |
|                     |     | ne} |                     | [0] |     |
| 4901 Expended       |     |     | 2110 Accounts       | {.u |     |
| Authority -- Unpaid |     | 15, | Payable             | nde |     |
|                     |     | 270 |                     | rli |     |
| ## TOTALS           |     |     | 3100 Unexpended     | ne} |     |
|                     |     |     | Appropriations      |     |     |
|                     |     |     |                     | 15, |     |
|                     |     |     | ## TOTALS           | 270 |     |
+---------------------+-----+-----+---------------------+-----+-----+

### **4801 Unexpended Obligations -- Unpaid**

PO#25 = 400 Fed

#### PO#45 = 40 NFed

### **4802 Unexpended Obligations -- Paid**

PO#30 = 3,650 NFed

#### PO#40 = 2,700 Fed

#### PO#45 = 220 NFed

#### 

######### 4901 Expended Authority -- Unpaid

PO#15 = 655 NFed

PO#25 = 450 Fed

PO#50 = 3,000 Fed

PO#X02 = 500 Fed

####### Begin Expired Year 4

21. Corrected invoice received and paid for goods and services
    previously received and paid for under PO#100. The increase is for
    \$3,000. Post an upward adjustment to prior-year paid expended
    authority -- 4982. *Proposed Section III -- D126*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 3,000                   | Costs 3,000                      |
|                                   |                                  |
| 4982 Up Adjusts of Prior Yr Pd    | 1010 Fund Balance with Treasury  |
| Expended Authority 3,000          | 3,000                            |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 3,000                            |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 3,000                            |
+-----------------------------------+----------------------------------+

22. Collect refund receivable from non-federal entity of \$1,850 on
    PO#30. No matching Section III transaction -- *Section III
    Transaction C130* .

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4872 Down Adjusts of Prior Yr     | 1010 Fund Balance with Treasury  |
| Prepd/Adv Unexpend                | 1,850                            |
|                                   |                                  |
| Obligations Refunds Collected     | 1310 Accounts Receivable (NFed)  |
| 1,850                             | 1,850                            |
|                                   |                                  |
| 4650 Allotments -- Expired        |                                  |
| Authority 1,850                   |                                  |
+-----------------------------------+----------------------------------+

23. Receive new invoice for increase to previously paid invoice for
    PO#101. Post new invoice but do not pay. Section III transaction
    D106.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 25                      | Costs 25                         |
|                                   |                                  |
| 4981Upward Adjusts of Pr-Yr       | 2110 Accounts Payable 25         |
| Unpaid Expend Auth 25             |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 25                               |
|                                   |                                  |
|                                   | 5700 Expended Appropriations 25  |
+-----------------------------------+----------------------------------+

24. Corrected invoice and refund of \$500 received for overpayment on
    PO#102. Post a downward adjustment of prior year paid expended
    authority refunds collected -- 4972. The downward adjustment is not
    material. If material, the adjustment would be treated as a
    prior-period adjustment using SGL account 7400. Section III,
    Transaction D104.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4972 Down Adjusts of Prior Yr Pd  | 1010 Fund Balance with Treasury  |
| Exp Auth Refunds Coll 500         | 500                              |
|                                   |                                  |
| 4650 Allotments -- Expired        | 6100 Operating Expenses/Program  |
| Authority 500                     | Costs 500                        |
|                                   |                                  |
|                                   | 5700 Expended Appropriations 500 |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 500                              |
+-----------------------------------+----------------------------------+

25. Paid invoice for outstanding PO#50 of \$3,000. Section III,
    transaction B-110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority - Unpaid  | 2110 Accounts Payable 3,000      |
| 3,000                             |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 3,000                            |
| 3,000                             |                                  |
+-----------------------------------+----------------------------------+

26. Paid invoice for outstanding PO#25 of \$450. Section III,
    transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority - Unpaid  | 2110 Accounts Payable 450        |
| 450                               |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 450                              |
| 450                               |                                  |
+-----------------------------------+----------------------------------+

27\. A corrected invoice for \$2,380 is received for PO#103 which was
previously paid for \$3,000*. No refund is collected. PO#103 is with a
Federal entity.* *Proposed Section III -- D128.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| For this example, the SGL does    | 1310 Accounts Receivable (Fed)   |
| not endorse recording a budgetary | 620                              |
| resource for federal refunds      |                                  |
| receivable.                       | 6790 Other Expenses not          |
|                                   | Requiring Budgetary Resources    |
|                                   | 620                              |
+-----------------------------------+----------------------------------+

28\. A corrected invoice for \$265 is received for PO#104 which was
previously paid for \$1,000*. No refund is collected. PO#104 is with a
non-Federal entity.* OMB A-34 (1999), Section 11.7(a)5A specifically
states "Refunds receivable from non-Federal sources are not budgetary
resources available for obligation until the refund is collected."
*Proposed Section III -- D128.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 1310 Accounts Receivable (Nfed)  |
|                                   | 735                              |
|                                   |                                  |
|                                   | 6790. Other Expenses Not         |
|                                   |       Requiring Budgetary        |
|                                   |                                  |
|                                   | Resources 735                    |
+-----------------------------------+----------------------------------+

29\. Receive and pay invoice for outstanding PO#15 of \$655. Section
III, transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 655        |
| 655                               |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 655                              |
| 655                               |                                  |
+-----------------------------------+----------------------------------+

30\. Receive goods, services and pay invoice for second progress payment
against PO#25. Section III, Transactions B110 & B302.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4801 Unexpended Obligations --    | 6100 Operating Expenses/Program  |
| Unpaid 400                        | Costs 400                        |
|                                   |                                  |
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 400        |
| 400                               |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4901 Expended Authority -- Unpaid | 400                              |
| 400                               |                                  |
|                                   | 5700 Expended Appropriations 400 |
| 4902 Expended Authority -- Paid   |                                  |
| 400                               | 2110 Accounts Payable 400        |
|                                   |                                  |
|                                   | 1010 Fund Balance with Treasury  |
|                                   | 400                              |
+-----------------------------------+----------------------------------+

31\. Collect refund of \$290 and receive goods and services for
outstanding PO#40 for \$2410. Transaction #14 recognized the proprietary
receivable. Section III -- B404 and *Proposed Section III -- C130.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4872 Down Adjusts of Prior Yr     | 1010 Fund Balance with Treasury  |
| Prepd/Adv Unexpend                | 290                              |
|                                   |                                  |
| Obligations Refunds Collected 290 | 1310 Accounts Receivable (Fed)   |
|                                   | 290                              |
| 4650 Allotments -- Expired        |                                  |
| Authority 290                     | 6100 Operating Expenses/Program  |
|                                   | Costs 2,410                      |
| 4802 Unexpended Obligations --    |                                  |
| Paid 2,410                        | 1410 Advances to Others (Fed)    |
|                                   | 2,410                            |
| 4902 Expended Authority -- Paid   |                                  |
| 2,410                             | 3100 Unexpended Appropriations   |
|                                   | 2,410                            |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 2,410                            |
+-----------------------------------+----------------------------------+

32\. Receive goods, services and pay invoice for PO#45. PO#45 = 4802 of
\$220 + 4881 of \$40 (Trans #12). Section III, Transactions B110, B302
and B404.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4801 Unexpended Obligations --    | 6100 Operating Expenses/Program  |
| Unpaid 40                         | Costs 40                         |
|                                   |                                  |
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 40         |
| 40                                |                                  |
|                                   | 3100 Unexpended Appropriations   |
| 4901 Expended Authority -- Unpaid | 40                               |
| 40                                |                                  |
|                                   | 5700 Expended Appropriations 40  |
| 4902 Expended Authority -- Paid   |                                  |
| 40                                | 2110 Accounts Payable 40         |
|                                   |                                  |
| 4802 Unexpended Obligations --    | 1010 Fund Balance with Treasury  |
| Paid 220                          | 40                               |
|                                   |                                  |
| 4902 Expended Authority -- Paid   | 6100 Operating Expenses/Program  |
| 220                               | Costs 220                        |
|                                   |                                  |
|                                   | 1410 Advances to Others (NFed)   |
|                                   | 220                              |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 220                              |
|                                   |                                  |
|                                   | 5700 Expended Appropriations 220 |
+-----------------------------------+----------------------------------+

33\. Pay invoice for outstanding PO#X02 of \$500. Section III,
transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 500        |
| 500                               |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 500                              |
| 500                               |                                  |
+-----------------------------------+----------------------------------+

34\. Receive goods, services and pay invoice for PO#30 for \$1,800.
Section III, transaction B404.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4802 Unexpended Obligations --    | 6100 Operating Expenses/Program  |
| Paid 1,800                        | Costs 1,800                      |
|                                   |                                  |
| 4902 Expended Authority -- Paid   | 1410 Advances to Others (NFed)   |
| 1,800                             | 1,800                            |
|                                   |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 1,800                            |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 1,800                            |
+-----------------------------------+----------------------------------+

35. Collect refund from federal entity against PO#103. *Proposed Section
    III -- C136.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4972 Down Adjusts of Prior Yr     | 1010 Fund Balance with Treasury  |
| Paid Expend                       | 620                              |
|                                   |                                  |
| Authority -- Refunds Collected    | 1310 Accounts Receivable (Fed)   |
| 620                               | 620                              |
|                                   |                                  |
| 4650 Allotments -- Expired        | 5700 Expended Appropriations 620 |
| Authority 620                     |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 620                              |
|                                   |                                  |
|                                   | 6790 Other Expenses not          |
|                                   | Requiring Budgetary              |
|                                   |                                  |
|                                   | Resources 620                    |
|                                   |                                  |
|                                   | 6100 Operating Expenses/Program  |
|                                   | Costs 620                        |
+-----------------------------------+----------------------------------+

36. Collect refund receivable from non-federal entity against PO#104.
    *Proposed Section III -- C136.*

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4972 Down Adjusts of Prior Yr     | 1010 Fund Balance with Treasury  |
| Paid Expend                       | 735                              |
|                                   |                                  |
| Authority -- Refunds Collected    | 1310 Accounts Receivable (NFed)  |
| 735                               | 735                              |
|                                   |                                  |
| 4650 Allotments -- Expired        | 5700 Expended Appropriations 735 |
| Authority 735                     |                                  |
|                                   | 3100 Unexpended Appropriations   |
|                                   | 735                              |
|                                   |                                  |
|                                   | 6790 Other Expenses Not          |
|                                   | Requiring Budgetary              |
|                                   |                                  |
|                                   | Resources 735                    |
|                                   |                                  |
|                                   | 6100 Operating Expenses/Program  |
|                                   | Costs 735                        |
+-----------------------------------+----------------------------------+

37\. Paid invoice for upward adjustment recorded against PO#101 in
transaction #23. Section III, transaction B110.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4901 Expended Authority -- Unpaid | 2110 Accounts Payable 25         |
| 25                                |                                  |
|                                   | 1010 Fund Balance with Treasury  |
| 4902 Expended Authority -- Paid   | 25                               |
| 25                                |                                  |
+-----------------------------------+----------------------------------+

**PRE-CLOSING TRIAL BALANCE**

*EXPIRED YEAR 4*

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 15, | 4,  | 1010 Fund Balance   | 4,  | 4,  |
| Resources-Collected | 270 | 625 | with Treasury       | 625 | 625 |
|                     |     |     |                     |     |     |
| 4650 Allotments --  | 2,  | 2,  | 3100 Unexpended     | [   | 6,  |
| Expired Authority   | 140 | 140 | Appropriations      | 6,0 | 040 |
|                     |     |     |                     | 40] |     |
| 4802 Unexpended     | 25  | 9,  | 5700 Expended       | {.u | [0] |
| Obligations --      |     | 500 | Appropriations      | nde | {.u |
| Prepd/Adv           | 1,  |     |                     | rli | nde |
|                     | 855 | 25  | 6100 Operating      | ne} | rli |
| 4872 Down Adjusts   |     |     | Expenses/Program    |     | ne} |
| of Prior-Yr         | [0] | [   | Costs               | 10, |     |
| Prepd/Adv           | {.u | 3,0 |                     | 665 | 10, |
|                     | nde | 00] | ## TOTALS           |     | 665 |
| Unexpended          | rli | {.u |                     |     |     |
| Obligations Refunds | ne} | nde |                     |     |     |
| Collected           |     | rli |                     |     |     |
|                     | 19, | ne} |                     |     |     |
| 4901 Expended       | 290 |     |                     |     |     |
| Authority -- Unpaid |     | 19, |                     |     |     |
|                     |     | 290 |                     |     |     |
| 4902 Expended       |     |     |                     |     |     |
| Authority - Paid    |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4972 Down Adjusts   |     |     |                     |     |     |
| of Prior-Yr Pd      |     |     |                     |     |     |
| Expended Auth       |     |     |                     |     |     |
| Refunds Collected   |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4981 Up Adjusts of  |     |     |                     |     |     |
| Prior-Yr Unpaid     |     |     |                     |     |     |
| Expended Authority  |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| 4982 Up Adjusts of  |     |     |                     |     |     |
| Prior-Yr Paid       |     |     |                     |     |     |
| Expended Authority  |     |     |                     |     |     |
|                     |     |     |                     |     |     |
| ## TOTALS           |     |     |                     |     |     |
+---------------------+-----+-----+---------------------+-----+-----+

###### 

NO PRE-CLOSING ADJUSTING ENTRIES REQUIRED

###### CLOSING ENTRIES

###### C1. To record the closing of adjustments to expended authority paid. Section III -- Transaction F214. 

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4902 Expended Authority -- Paid   | No entry.                        |
| 9,500                             |                                  |
|                                   |                                  |
| 4982 Up Adjusts of Prior-Yr Paid  |                                  |
| Expended Authority 3,000          |                                  |
|                                   |                                  |
| 4201 Total Actual Resources --    |                                  |
| Collected 12,500                  |                                  |
+-----------------------------------+----------------------------------+

###### 

###### 

###### C2. To record the closing of adjustments to expended authority paid. Section III, Transaction F216.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4201 Total Actual Resources --    | No entry.                        |
| Collected 1,855                   |                                  |
|                                   |                                  |
| 4972 Down Adjusts of Prior-Yr     |                                  |
| Paid Expended Authority           |                                  |
|                                   |                                  |
| Refunds Collected 1,855           |                                  |
+-----------------------------------+----------------------------------+

###### C3. To record the closing of adjustments to unexpended obligations paid. Section III, Transaction F216.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| 4802 Unexpended Obligations --    | No entry.                        |
| Paid 2,140                        |                                  |
|                                   |                                  |
| 4872 Down Adjusts of Prior-Yr     |                                  |
| Prepd/Adv Unexpend Obs            |                                  |
|                                   |                                  |
| Refunds Collected 2,140           |                                  |
+-----------------------------------+----------------------------------+

C4. To record the closing of revenue, expense and other financing source
accounts to cumulative results of operations. Section III, Transaction
F228.

+-----------------------------------+----------------------------------+
| ##### **BUDGETARY**               | ##### **PROPRIETARY**            |
+-----------------------------------+----------------------------------+
| No entry.                         | 3310 Cumulative Results of       |
|                                   | Operations 6,040                 |
|                                   |                                  |
|                                   | 6100 Operating Expenses/Program  |
|                                   | Costs 6,040                      |
|                                   |                                  |
|                                   | 5700 Expended Appropriations     |
|                                   | 6,040                            |
|                                   |                                  |
|                                   | 3310 Cumulative Results of       |
|                                   | Operations 6,040                 |
+-----------------------------------+----------------------------------+

**POST-CLOSING TRIAL BALANCE**

END OF EXPIRED YEAR 4

+---------------------+-----+-----+---------------------+-----+-----+
| # **BUDGETARY**     | #   | #   | # **PROPRIETARY**   | #   | #   |
|                     | **D | **C |                     | **D | **C |
|                     | R** | R** |                     | R** | R** |
+---------------------+-----+-----+---------------------+-----+-----+
| 4201 Total Actual   | 4,  | [   | 1010 Fund Balance   | 4,  | [   |
| Resources-Collected | 625 | 4,6 | with Treasury       | 625 | 4,6 |
|                     |     | 25] |                     |     | 25] |
| 4650 Allotments --  | [0] | {.u | 3100 Unexpended     | [0] | {.u |
| Expired Authority   | {.u | nde | Appropriations      | {.u | nde |
|                     | nde | rli |                     | nde | rli |
| ## TOTALS           | rli | ne} | ## TOTALS           | rli | ne} |
|                     | ne} |     |                     | ne} |     |
|                     |     | 4,  |                     |     | 4,  |
|                     | 4,  | 625 |                     | 4,  | 625 |
|                     | 625 |     |                     | 625 |     |
+---------------------+-----+-----+---------------------+-----+-----+

###### SF133

Expired Year 1

Line 2A 4201B 34,500

4801B (13,800)

4802B (10,220)

4901B [(4,500)]{.underline}

5,980

Line 4A 4871E 2,300

Line 7 8,280

Line 8 4801E (2,885)

4801B (13,800)

4802E 10,220

4802B (10,220)

4881E 6,085

4901E 17,185

4901B (4,500)

4902E [4,000]{.underline}

6,085

Line 10D 4650E 2,195

Line 11 8,280

Line 12 4801B 13,800

4901B [4,500]{.underline}

18,300

Line 14C 4801E (2,885)

4871E (2,300)

4881E [6,085]{.underline}

900

Line 14D 4901E 17,185

Line 15A 4802B (10,220)

4802E 10,220

4902E [4,000]{.underline}

4,000

Balance Sheet

Expired Year 1

Line 1A1 1010E 20,280

Line 1A3 1310E Fed 0

Line 1A4 1410E Fed [2,000]{.underline}

22,280

Line 1B3 1310E NFed 0

Line 1B4 1410E NFed [8,220]{.underline}

8,220

Line 3 30,500

Line 4A1 2110E [17,185]{.underline}

Line 6 17,185

Line 7 3100E [13,315]{.underline}

Line 10 30,500

###### Statement of Net Cost

###### Expired Year 1

Line 1A1 6100E [16,685]{.underline}

Line 1C and Line 1E [16,685]{.underline}

Line 5 16,685

###### Statement of Changes in Net Position

Expired Year 1

Line1 Net Cost 16,685

Line 2A 5700E [16,685]{.underline}

Line 3 and Line 5 0

Line 6 3100E 13,315

3100B [(30,000)]{.underline}

(16,685)

Line 8 3100B [30,000]{.underline}

13,315

###### Statement of Budgetary Resources

Expired Year 1 (Page 1 of 1)

Line 2A 4201B 34,500

4801B (13,800)

4802B (10,220)

4901B [(4,500)]{.underline}

5,980

Line 4A 4871E 2,300

Line 5 8,280

Line 6 4801E (2,885)

4801B (13,800)

4802E 10,220

4802B (10,220)

4881E 6,085

4901E 17,185

4901B (4,500)

4902E [4,000]{.underline}

6,085

Line 8D 4650E [2,195]{.underline}

Line 9 8,280

Line 10 4801E (2,885)

4801B (13,800)

4802E 10,220

4802B (10,220)

4881E 6,085

4901E 17,185

4901B (4,500)

4902E [4,000]{.underline}

6,085

Line 11D 4871E 2,300

Line 12 4801B 13,800

4901B [4,500]{.underline}

18,300

Line 14C 4801E (2,885)

4871E (2,300)

4881E [6,085]{.underline}

900

Line 14D 4901E [17,185]{.underline}

Line 15 4,000

Line 15A 4802B (10,220)

4802E 10,220

4902E [4,000]{.underline}

4,000

Statement of Financing

###### Expired Year 1

Line 1A 4801E (2,885)

4801B (13,800)

4802E 10,220

4802B (10,220)

4881E 6,085

4901E 17,185

4901B (4,500)

4902E [4,000]{.underline}

6,085

Line 1B4 4871E [2,300]{.underline}

Line 1J 3,785

Line 2A 4801E (2,885)

4801B (13,800)

4802E 10,220

4802B (10,220)

4871E 2,300

> 4881E [6,085]{.underline}
>
> (12,900[)]{.underline}

Line 2H [12,900]{.underline}

Line 5 Net Cost 16,685

SF 133

Expired Year 2

Line 2A 4201B 30,500

4801B (900)

4802B (10,220)

4901B [(17,185)]{.underline}

2,195

Line 3A1 4872E [1,150]{.underline}

Line 7 3,345

Line 8 4801E 900

4801B (900)

4802E 7,020

4802B (10,220)

4881E 40

4882E 700

4901E 5,485

4901B (17,185)

4902E 1[4,900]{.underline}

740

Line 10D 4650E 2,605

Line 11 3,345

Line 12 4801B 900

4901B 1[7,185]{.underline}

18,085

Line 14C 4801E 900

4881E [40]{.underline}

940

Line 14D 4901E 5,485

Line 15A 4802E 7,020

4802B (10,220)

4882E 700

4902E 1[4,900]{.underline}

12,400

Line 15B 4872E 1,150

Balance Sheet

Expired Year 2

Line 1A1 1010E 9,030

Line 1A3 1310E Fed 290

Line 1A4 1410E Fed [2,410]{.underline}

11,730

Line 1B3 1310E NFed 1,850

Line 1B4 1410E NFed 2[,020]{.underline}

3,870

Line 3 15,600

Line 4A1 2110E 5[,485]{.underline}

Line 6 5,485

Line 7 3100E [10,115]{.underline}

Line 10 15,600

###### Statement of Net Cost

###### Expired Year 2

Line 1A1 6100E [3,200]{.underline}

Line 1C and Line 1E [3,200]{.underline}

Line 5 3,200

###### Statement of Changes in Net Position

Expired Year 2

Line1 Net Cost 3.200

Line 2A 5700E 3[,200]{.underline}

Line 3 and Line 5 0

Line 6 3100E 10,115

3100B [(13,315)]{.underline}

(3,200)

Line 8 3100B 13[,315]{.underline}

10,115

Statement of Budgetary Resources

Expired Year 2 (Page 1 of 2)

Line 2A 4201B 30,500

4801B (900)

4802B (10,220)

4901B [(17,185)]{.underline}

2,195

Line 3A1 4872E [1,150]{.underline}

Line 5 3,345

Line 6 4801E 900

4801B (900)

4802E 7,020

4802B (10,220)

4881E 40

4882E 700

4901E 5,485

4901B (17,185)

4902E 1[4,900]{.underline}

740

Line 8D 4650E 2,605

Line 9 3,345

Line 10 4801E 900

4801B (900)

4802E 7,020

4802B (10,220)

4881E 40

4882E 700

4901E 5,485

4901B (17,185)

4902E 1[4,900]{.underline}

740

Line 11A1 4872E (1,150)

Line 12 4801B 900

4901B 1[7,185]{.underline}

18,085

Line 14C 4801E 900

4881E [40]{.underline}

940

Line 14D 4901E 5,485

Line 15 11,250

###### 

###### Statement of Budgetary Resources

Expired Year 2 (Page 2 of 2)

Line 15A 4802E 7,020

4802B (10,220)

4882E 700

4902E 1[4,900]{.underline}

12,400

Line 15B 4872E 1,150

Statement of Financing

Expired Year 2

Line 1A 4801E 900

4801B (900)

4802E 7,020

4802B (10,220)

4881E 40

4882E 700

4901E 5,485

4901B (17,185)

4902E 1[4,900]{.underline}

740

Line 1B1a 4872E 1,150

Line 1J (410)

Line 2A 4801E 900

4801B (900)

4802E 7,020

4802B (10,220)

4872E (1,150)

4881E 40

4882E [700]{.underline}

(3,610)

Line 2H (3,610)

Line 5 Net Cost 3,200

SF-133

Expired Year 3

Line 2A 4201B 15,600

4801B (940)

4802B (6,570)

4901B [(5,485)]{.underline}

2,605

Line 4A 4871E 50

4971E [1,500]{.underline}

1,550

Line 7 4,155

Line 8 4801E 490

4801B (940)

4802E 6,570

4802B (6,570)

4901E 5,605

4901B (5,485)

4902E 330

4981E [500]{.underline}

500

Line 10D 4650E 3,655

Line 11 4,155

Line 12 4801B 940

4901B 5[,485]{.underline}

6,425

Line 14C 4801E 490

4871E ([50)]{.underline}

440

Line 14D 4901E 5,485

4971E (1,500)

4981E [500]{.underline}

4,605

Line 15A 4802E 6,570

4802B (6,570)

4902E [330]{.underline}

330

Statement of Budgetary Resources

Expired Year 3 (Page 1 of 2)

Line 2A 4201B 15,600

4801B (940)

4802B (6,570)

4901B [(5,485)]{.underline}

2,605

Line 4A 4871E 50

4971E [1,500]{.underline}

1,550

Line 5 4,155

Line 6 4801E 490

4801B (940)

4802E 6,570

4802B (6,570)

4901E 5,605

4901B (5,485)

4902E 330

4981E [500]{.underline}

[500]{.underline}

Line 8D 4650E 3,655

Line 9 4,155

Line 10 4801E 490

4801B (940)

4802E 6,570

4802B (940)

4901E 5,605

4901B (5,485)

4902E 330

4981E [500]{.underline}

500

Line 11D 4871E (50)

4971E [(1,500)]{.underline}

(1,550)

Line 12 4801B 940

4901B 5[,485]{.underline}

6,425

Statement of Budgetary Resources

Expired Year 3 (page 2 of 2)

Line 14C 4801E 490

4871E ([50)]{.underline}

440

Line 14D 4901E 5,485

4971E (1,500)

4981E [500]{.underline}

4,605

Line 15A 4802E 6,570

4802B (6,570)

4902E [330]{.underline}

330

Balance Sheet

Expired Year 3

Line 1A1 1010E 8,700

Line 1A3 1310E Fed 290

Line 1A4 1410E Fed [2,410]{.underline}

11,400

Line 1B3 1310E NFed 1,850

Line 1B4 1410E NFed 2[,020]{.underline}

3,870

Line 3 15,270

Line 4A1 2110E 4[,605]{.underline}

Line 6 4,605

Line 7 3100E [10,665]{.underline}

Line 10 15,270

###### Statement of Net Cost

###### Expired Year 3

Line 1A1 6100E [(550)]{.underline}

Line 1C and Line 1E [(550)]{.underline}

Line 5 (550)

###### Statement of Changes in Net Position

Expired Year 3

Line1 Net Cost (550)

Line 2A 5700E [(550)]{.underline}

Line 3 and Line 5 0

Line 6 3100E 10,665

3100B [(10,115)]{.underline}

550

Line 8 3100B 10[,115]{.underline}

10,665

Statement of Financing

Expired Year 3

Line 1A 4801E 490

4801B (940)

4802E 6,570

4802B (6,570)

4901E 5,605

4901B (5,485)

4902E 330

4981E [500]{.underline}

500

Line 1B4 4871E (50)

4971E [(1,500)]{.underline}

(1,550)

Line 1J (1,050)

Line2A 4801E 490

4801B (940)

> 4871E (50)

4802E 6,570

4802B [(6,570)]{.underline}

\(500\)

Line 2H (500)

Line 5 Net Cost (550)

SF-133

Expired Year 4

Line 2A 4201B 15,270

4801B (440)

4802B (6,570)

4901B [(4,605)]{.underline}

3,655

Line 3A1 4872E 2,140

4972E [1,855]{.underline}

3,995

Line 7 7,650

Line 8 4801E 0

4801B (440)

4802E 2,140

4802B (6,570)

4901E (25)

4901B (4,605)

4902E 9,500

4981E 25

4982E [3,000]{.underline}

3,025

Line 10D 4650E 4,625

Line 11 7,650

Line 12 4801B 440

4901B 4[,605]{.underline}

5,045

Line 14D 4901E (25)

4981E [25]{.underline}

0

Line 15A 4802E 2,140

4802B (6,570)

4902E 9,500

4982E 3[,000]{.underline}

8,070

Line 15B 4872E 2,140

4972E [1,855]{.underline}

3,995

Balance Sheet

Expired Year 4

Line 1A1 1010E 4,625

Line 1A3 1310E Fed 0

Line 1A4 1410E Fed [0]{.underline}

4,625

Line 1B3 1310E NFed 0

Line 1B4 1410E NFed [0]{.underline}

0

Line 3 4,625

Line 4A1 2110E [0]{.underline}

Line 6 0

Line 7 3100E 4[,625]{.underline}

Line 10 4,625

###### Statement of Net Cost

###### Expired Year 4

Line 1A1 6100E [6,040]{.underline}

Line 1C and Line 1E [6,040]{.underline}

Line 5 6,040

###### Statement of Changes in Net Position

Expired Year 4

Line1 Net Cost 6,040

Line 2A 5700E [6,040]{.underline}

Line 3 and Line 5 0

Line 6 3100E 4,625

3100B [(10,665)]{.underline}

(6,040)

Line 8 3100B 10[,665]{.underline}

4,625

Statement of Budgetary Resources

Expired Year 4 (page 1 of 2)

Line 2A 4201B 15,270

4801B (440)

4802B (6,570)

4901B [(4,605)]{.underline}

3,655

Line 3A1 4872E 2,140

4972E [1,855]{.underline}

3,995

Line 5 7,650

Line 6 4801E 0

4801B (440)

4802E 2,140

4802B (6,570)

4901E (25)

4901B (4,605)

4902E 9,500

4981E 25

4982E [3,000]{.underline}

3,025

Line 8D 4650E 4,625

Line 9 7,650

Line 10 4801E 0

4801B (440)

4802E 2,140

4802B (6,570)

4901E (25)

4901B (4,605)

4902E 9,500

4981E 25

4982E [3,000]{.underline}

3,025

Line 11A1 4872E (2,140)

4972E [(1,855)]{.underline}

(3,995)

Statement of Budgetary Resources

Expired Year 4 (page 2 of 2)

Line 12 4801B 440

4901B 4[,605]{.underline}

5,045

Line 14D 4901E (25)

4981E [25]{.underline}

0

Line 15 3,785

Line 15A 4802E 2,140

4802B (6,570)

4902E 9,500

4982E 3[,000]{.underline}

8,070

Line 15B 4872E 2,140

4972E [1,855]{.underline}

3,995

Statement of Financing

Expired Year 4

Line 1A 4801E 0

4801B (440)

4802E 2,140

4802B (6,570)

4901E (25)

4901B (4,605)

4902E 9,500

4981E 25

4982E [3,000]{.underline}

3,025

Line 1B1a 4872E 2,140

4972E [1,855]{.underline}

3,995

Line 1J (970)

Line 2A 4801E 0

4801B (440)

4802E 2,140

4802B (6,570)

4872E [(2,140)]{.underline}

(7,010)

Line 2H [(7,010)]{.underline}

Line 5 Net Cost 6,040