-----------------------------------------------------------------------
  Payroll and Annual Leave Transactions

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

Assume this is an annual appropriation. The funding for the annual leave
will not be available until the employees take their earned annual leave
in some future date.

Year 1

+-----------------------+----------------------------------+-----------+
| Description           | xx-01-xxxx (Unexpired Annual     |           |
|                       | Appropriation)                   |           |
+-----------------------+----------------------------------+-----------+
| 1\. Appropriation is  | [Budgetary]{.underline}          | A104      |
| received in an annual |                                  |           |
| fund.                 | 4119 Appropriation realized 300  | A116      |
|                       |                                  |           |
|                       | 4450 Unapportionment 300         | A120      |
|                       |                                  |           |
|                       | 4450 Unapportionment 300         |           |
|                       |                                  |           |
|                       | 4510 Apportionment 300           |           |
|                       |                                  |           |
|                       | 4510 Apportionment 300           |           |
|                       |                                  |           |
|                       | 4610 Allotment 300               |           |
|                       |                                  |           |
|                       | [Proprietary]{.underline}        |           |
|                       |                                  |           |
|                       | 1010 FBWT 300                    |           |
|                       |                                  |           |
|                       | 3101 Unexpended appropriation -- |           |
|                       | App Received 300                 |           |
+-----------------------+----------------------------------+-----------+
| 2A. To record a       | [Budgetary]{.underline}          | B102      |
| payroll               |                                  |           |
|                       | 4610 Allotment 100               | B134      |
|                       |                                  |           |
|                       | 4902 Delivered Orders -- Oblig,  |           |
|                       | pd 100                           |           |
|                       |                                  |           |
|                       | [Proprietary]{.underline}        |           |
|                       |                                  |           |
|                       | 6100 Operating Expense 100       |           |
|                       |                                  |           |
|                       | 1010 FBWT 100                    |           |
|                       |                                  |           |
|                       | 3107 Unexpended App -- Used 100  |           |
|                       |                                  |           |
|                       | 5700 Appropriation Used 100      |           |
+-----------------------+----------------------------------+-----------+
| 2B. To record annual  | [Budgetary]{.underline}          | B324      |
| leave                 |                                  |           |
|                       | None                             |           |
| (Note: assume annual  |                                  |           |
| leave is unfunded     | [Proprietary]{.underline}        |           |
| until the employee    |                                  |           |
| takes the leave in    | 6800 Unfunded Expenses 20        |           |
| the future date)      |                                  |           |
|                       | 2220 Unfunded Leave 20           |           |
+-----------------------+----------------------------------+-----------+
| 3A. Assume the year   | [Budgetary]{.underline}          | D402      |
| end fell on the 8^th^ |                                  |           |
| day of the next pay   | 4610 Allotment 70                | B134      |
| period. Accrued       |                                  |           |
| payroll of \$70 was   | 4901 Delivered Orders -- Oblig,  |           |
| estimated.            | unpd 70                          |           |
|                       |                                  |           |
|                       | [Proprietary]{.underline}        |           |
|                       |                                  |           |
|                       | 6100 Operating Expense 70        |           |
|                       |                                  |           |
|                       | 2210 Accrued Funded Payroll and  |           |
|                       | Leave 70                         |           |
|                       |                                  |           |
|                       | 3107 Unexpended App -- Used 70   |           |
|                       |                                  |           |
|                       | 5700 Appropriation Used 70       |           |
+-----------------------+----------------------------------+-----------+
| 3B. At the end of the | [Budgetary]{.underline}          | B324      |
| year \$16 of annual   |                                  |           |
| leave was recorded    | None                             |           |
|                       |                                  |           |
|                       | [Proprietary]{.underline}        |           |
|                       |                                  |           |
|                       | 6800 Unfunded Expenses 16        |           |
|                       |                                  |           |
|                       | 2220 Unfunded Leave 16           |           |
+-----------------------+----------------------------------+-----------+

Year 1

+-----------------------------------+-----------------------------------+
| **Pre-closing Trial Balance**     | **Net Cost**                      |
|                                   |                                   |
| **[Budgetary]{.underline}**       | 4\. Gross Costs with Public       |
|                                   |                                   |
| 4119 Appropriation realized 300   | 6100 Operating Expense 170        |
|                                   |                                   |
| 4610 Allotment Realized 130       | 6800 Unfunded Expenses            |
|                                   | [36]{.underline}                  |
| 4901 Delivered Orders --          |                                   |
| Obligations, unpd 70              | 6\. Net Cost with Public 206      |
|                                   |                                   |
| [4902 Delivered Orders --         |                                   |
| Obligations, pd 100]{.underline}  |                                   |
|                                   |                                   |
| 300 300                           |                                   |
|                                   |                                   |
| **[Proprietary]{.underline}**     |                                   |
|                                   |                                   |
| 1010 FBWT 200                     |                                   |
|                                   |                                   |
| 2210 Accrued funded Payroll 70    |                                   |
|                                   |                                   |
| 2220 Unfunded Leave 36            |                                   |
|                                   |                                   |
| 3101 Unexpended appropriation --  |                                   |
| App Received 300                  |                                   |
|                                   |                                   |
| 3107 Unexpended App -- Used 170   |                                   |
|                                   |                                   |
| 5700 Appropriation Used 170       |                                   |
|                                   |                                   |
| 6100 Operating Expense 170        |                                   |
|                                   |                                   |
| [6800 Unfunded Expenses 36        |                                   |
| .]{.underline}                    |                                   |
|                                   |                                   |
| 576 576                           |                                   |
+-----------------------------------+-----------------------------------+
| **Closing Entries**               | **Post -- Closing Trial Balance** |
|                                   |                                   |
| **[Budgetary]{.underline}**       | **[Budgetary]{.underline}**       |
|                                   |                                   |
| 4201 Total actual resources       | 4201 Total actual resources coll  |
| collected 300                     | 200                               |
|                                   |                                   |
| 4119 Appropriation realized 300   | 4650 Allotment -- Expired         |
|                                   | authority 130                     |
| 4902 Delivered Orders --          |                                   |
| Obligations, pd 100               | 4901 Delivered Orders --          |
|                                   | Obligations, unpd 70              |
| 4201 Total actual resources       |                                   |
| collected 100                     | **[Proprietary]{.underline}**     |
|                                   |                                   |
| 4610 Allotment realized 200       | 1010 FBWT 200                     |
|                                   |                                   |
| 4650 Allotment -- Expired         | 2210 Accrued funded Payroll 70    |
| authority 200                     |                                   |
|                                   | 2220 Unfunded Leave 36            |
| **[Proprietary]{.underline}**     |                                   |
|                                   | 3100 Unexpended appropriation --  |
| 5700 Appropriation Used 170       | Cum 130                           |
|                                   |                                   |
| 3310 Cumulative results 170       | 3310 Cumulative Results 36        |
|                                   |                                   |
| 3310 Cumulative results 206       |                                   |
|                                   |                                   |
| 6100 Operating Expense 170        |                                   |
|                                   |                                   |
| 6800 Unfunded Expenses 36         |                                   |
|                                   |                                   |
| 3101 Unexpended appropriation --  |                                   |
| App Received 300                  |                                   |
|                                   |                                   |
| 3107 Unexpended App -- Used 170   |                                   |
|                                   |                                   |
| 3100 Unexpended Appr -- Cum 130   |                                   |
+-----------------------------------+-----------------------------------+

YEAR 1

+-----------------------------------------------------------------------+
| 133 Reports on budget Execution and Budgetary Resources               |
|                                                                       |
| BUDGETARY RESOURCES                                                   |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| A. Appropriation (4119) 300                                           |
|                                                                       |
| 2\. Unobligated balance                                               |
|                                                                       |
| A. Brought Forward (41XX, 4201,4908B) -0-                             |
|                                                                       |
| 3\. Offsetting Collections                                            |
|                                                                       |
| A. Collected -0-                                                      |
|                                                                       |
| 7\. Total Budgetary Resources 300                                     |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4902E, 4901E-B) 170                     |
|                                                                       |
| C. Subtotal                                                           |
|                                                                       |
| 9\. Balances Currently Available (4610) [130]{.underline}             |
|                                                                       |
| 11\. Total Status of budgetary resources 300                          |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 14\. Obligated Balance, Net, End of Period                            |
|                                                                       |
| D. Accounts Payable 70                                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4902E,) 100                                     |
|                                                                       |
| C. . Subtotal (calc 15A..15B) 100                                     |
|                                                                       |
| 17\. Net Outlays 100                                                  |
+-----------------------------------------------------------------------+

YEAR 1

+-----------------------------------------------------------------------+
| > **STATEMENT OF FINANCING**                                          |
|                                                                       |
| 1.  Obligations incurred (4902E, 4901E-B) 170                         |
|                                                                       |
| ```{=html}                                                            |
| <!-- -->                                                              |
| ```                                                                   |
| 3.  Obligations Net of Offsetting Collections and Recoveries 170      |
|                                                                       |
| > **11. Total Resources Used to Finance Activities 170**              |
| >                                                                     |
| > **18. Total Resources Used to Finance the Net Cost of Operations    |
| > 0**                                                                 |
| >                                                                     |
| > 19\. increase in annual leave liability 36                          |
| >                                                                     |
| > 30\. Net Cost of operations 206                                     |
+-----------------------------------------------------------------------+

YEAR 1

+-----------------------------------------------------------------------+
| **Balance Sheet**                                                     |
|                                                                       |
| Assets                                                                |
|                                                                       |
| 1010 FBWT 200                                                         |
|                                                                       |
| Liabilities                                                           |
|                                                                       |
| 2210 Accrued funded Payroll 70                                        |
|                                                                       |
| 2220 Unfunded Leave 36                                                |
|                                                                       |
| Equity                                                                |
|                                                                       |
| Unexpended appropriation 130                                          |
|                                                                       |
| Cumulative results 36                                                 |
+-----------------------------------------------------------------------+

**YEAR 2**

+--------------+----------------------+---+------------------------+---+
|              | XX-**01**-XXXX       |   | XX-**02**-XXXX         |   |
|              | (Expired             |   | (Unexpired             |   |
|              | Appropriation)       |   | Appropriation)         |   |
+==============+======================+===+========================+===+
| 1\. To       | [Bu                  |   | [                      | B |
| reverse the  | dgetary]{.underline} |   | Budgetary]{.underline} | 3 |
| accrued      |                      |   |                        | 2 |
| annual leave | None                 |   | None                   | 4 |
| in the       |                      |   |                        | R |
| expired      | [Prop                |   | [Pr                    |   |
| account and  | rietary]{.underline} |   | oprietary]{.underline} | B |
| to           |                      |   |                        | 3 |
| reestablish  | 2220 Unfunded Leave  |   | 6800 Unfunded Expenses | 2 |
| annual leave | 36                   |   | 36                     | 4 |
| in the new   |                      |   |                        |   |
| a            | 6800 Unfunded        |   | 2220 Unfunded Leave 36 |   |
| ppropriation | Expenses 36          |   |                        |   |
| account.     |                      |   |                        |   |
+--------------+----------------------+---+------------------------+---+
| 2\.          | [Bu                  |   | [                      | A |
| A            | dgetary]{.underline} |   | Budgetary]{.underline} | 1 |
| ppropriation |                      |   |                        | 0 |
| is received  | None                 |   | 4119 Appropriation     | 4 |
| in an annual |                      |   | realized 200           |   |
| fund.        | [Prop                |   |                        | A |
|              | rietary]{.underline} |   | 4450 unapportionment   | 1 |
|              |                      |   | 200                    | 1 |
|              | None                 |   |                        | 6 |
|              |                      |   | 4450 unapportionment   |   |
|              |                      |   | 200                    | A |
|              |                      |   |                        | 1 |
|              |                      |   | 4510 Apportionment 200 | 2 |
|              |                      |   |                        | 0 |
|              |                      |   | 4510 Apportionment 200 |   |
|              |                      |   |                        | A |
|              |                      |   | 4610 Allotment 200     | 1 |
|              |                      |   |                        | 0 |
|              |                      |   | [Pr                    | 4 |
|              |                      |   | oprietary]{.underline} |   |
|              |                      |   |                        |   |
|              |                      |   | 1010 FBWT 200          |   |
|              |                      |   |                        |   |
|              |                      |   | 3101 Unexp App -- App  |   |
|              |                      |   | Received 200           |   |
+--------------+----------------------+---+------------------------+---+
| 3A. To       | [Bu                  | D | [                      | B |
| record       | dgetary]{.underline} | 4 | Budgetary]{.underline} | 1 |
| payroll      |                      | 0 |                        | 0 |
| payment of   | 4650 Allotment --    | 2 | 4610 Allotment 20      | 2 |
| \$100.       | Expired Authority 10 | R |                        |   |
| Funding for  |                      |   | 4902 Delivered Orders  | B |
| the payroll  | 4981[^1] Upward Adj  | B | -- Oblig, pd 20        | 1 |
| in the new   | of PY 10             | 1 |                        | 3 |
| year comes   |                      | 0 | [Pr                    | 4 |
| from both    | 4901 Delivered       | 2 | oprietary]{.underline} |   |
| expired and  | Orders -- Oblig,unpd |   |                        |   |
| unexpired    | 80                   | D | 6100 Operating Expense |   |
| account.     |                      | 1 | 20                     |   |
|              | 4902 Delivered       | 1 |                        |   |
| (Assume      | Orders -- Oblig,pd   | 4 | 1010 FBWT 20           |   |
| payroll is   | 80                   |   |                        |   |
| \$10/per     |                      | B | 3107 Unexpended App -- |   |
| day**)**     | [Prop                | 3 | Used 20                |   |
|              | rietary]{.underline} | 0 |                        |   |
| -   \$80     |                      | 2 | 5700 Appropriation     |   |
|     from the | 2210 Accrue Funded   |   | Used 20                |   |
|     expired  | Payroll and Leave 70 | B |                        |   |
|     app (8   |                      | 1 |                        |   |
|     days)    | 6100 Operating       | 1 |                        |   |
|              | expense 10           | 0 |                        |   |
| -   \$20     |                      |   |                        |   |
|     from     | 1010 FBWT 80         |   |                        |   |
|     current  |                      |   |                        |   |
|     app (2   | 3107 Unexpended App  |   |                        |   |
|     days)    | -- Used 10           |   |                        |   |
|              |                      |   |                        |   |
| It was       | 5700 Appropriation   |   |                        |   |
| discovered   | Used 10              |   |                        |   |
| that the     |                      |   |                        |   |
| actual       |                      |   |                        |   |
| payroll      |                      |   |                        |   |
| amount was   |                      |   |                        |   |
| \$10 more    |                      |   |                        |   |
| than the     |                      |   |                        |   |
| estimated    |                      |   |                        |   |
| amount       |                      |   |                        |   |
| recorded in  |                      |   |                        |   |
| the prior    |                      |   |                        |   |
| year. Upward |                      |   |                        |   |
| adjustment   |                      |   |                        |   |
| was made to  |                      |   |                        |   |
| correctly    |                      |   |                        |   |
| reflect the  |                      |   |                        |   |
| payroll      |                      |   |                        |   |
| amount.      |                      |   |                        |   |
+--------------+----------------------+---+------------------------+---+
| 3B. Unfunded |                      |   | [                      |   |
| Annual leave |                      |   | Budgetary]{.underline} |   |
| of \$4 is    |                      |   |                        |   |
| recorded.    |                      |   | None                   |   |
| (\$16 of the |                      |   |                        |   |
| unfunded     |                      |   | [Pr                    |   |
| annual leave |                      |   | oprietary]{.underline} |   |
| was accrued  |                      |   |                        |   |
| at the year  |                      |   | 6800 Unfunded Expenses |   |
| end, see     |                      |   | 4                      |   |
| entry #1)    |                      |   |                        |   |
|              |                      |   | 2220 Unfunded Leave 4  |   |
+--------------+----------------------+---+------------------------+---+
| 4\. To       | [Bu                  |   | **4A.**                | B |
| record       | dgetary]{.underline} |   |                        | 1 |
| payroll      |                      |   | [                      | 0 |
| payment of   | None                 |   | Budgetary]{.underline} | 2 |
| \$100        |                      |   |                        |   |
|              | [Prop                |   | 4610 Allotment 90      | B |
| 4a) To       | rietary]{.underline} |   |                        | 1 |
| record       |                      |   | 4902 Delivered Orders  | 3 |
| payroll for  | None                 |   | -- Oblig, pd 90        | 4 |
| hours worked |                      |   |                        |   |
| during the   |                      |   | [Pr                    | B |
| pay period   |                      |   | oprietary]{.underline} | 1 |
|              |                      |   |                        | 0 |
| 4b) To       |                      |   | 6100 Operating Expense | 2 |
| record       |                      |   | 90                     |   |
| payroll for  |                      |   |                        | B |
| annual leave |                      |   | 1010 FBWT 90           | 3 |
| taken during |                      |   |                        | 2 |
| the pay      |                      |   | 3107 Unexpended App -- | 4 |
| period.      |                      |   | Used 90                | R |
|              |                      |   |                        |   |
| (entries are |                      |   | 5700 Appropriation     | B |
| reflected to |                      |   | Used 90                | 1 |
| show annual  |                      |   |                        | 0 |
| leave from   |                      |   | **4B.**                | 2 |
| unfunded to  |                      |   |                        |   |
| funded       |                      |   | [                      | B |
| status)      |                      |   | Budgetary]{.underline} | 1 |
|              |                      |   |                        | 1 |
| 4c) To       |                      |   | 4610 Allotment 10      | 0 |
| record       |                      |   |                        |   |
| annual leave |                      |   | 4902 Delivered Orders  |   |
| earned       |                      |   | -- Oblig, pd 10        |   |
| during the   |                      |   |                        |   |
| pay period.  |                      |   | [Pr                    |   |
|              |                      |   | oprietary]{.underline} |   |
|              |                      |   |                        |   |
|              |                      |   | 2220 Unfunded Leave 10 |   |
|              |                      |   |                        |   |
|              |                      |   | 6800 Unfunded Expense  |   |
|              |                      |   | 10                     |   |
|              |                      |   |                        |   |
|              |                      |   | 6100 Operating expense |   |
|              |                      |   | 10                     |   |
|              |                      |   |                        |   |
|              |                      |   | 2210 Accrued Funded    |   |
|              |                      |   | Payroll and Leave 10   |   |
|              |                      |   |                        |   |
|              |                      |   | 2210 Accrued Funded    |   |
|              |                      |   | Payroll and Leave 10   |   |
|              |                      |   |                        |   |
|              |                      |   | 1010 FBWT 10           |   |
|              |                      |   |                        |   |
|              |                      |   | 3107 Unexpended App -- |   |
|              |                      |   | Used 10                |   |
|              |                      |   |                        |   |
|              |                      |   | 5700 Appropriation     |   |
|              |                      |   | Used 10                |   |
|              |                      |   |                        |   |
|              |                      |   | **4C.**                |   |
|              |                      |   |                        |   |
|              |                      |   | [                      |   |
|              |                      |   | Budgetary]{.underline} |   |
|              |                      |   |                        |   |
|              |                      |   | None                   |   |
|              |                      |   |                        |   |
|              |                      |   | [Pr                    |   |
|              |                      |   | oprietary]{.underline} |   |
|              |                      |   |                        |   |
|              |                      |   | 6800 Unfunded Expenses |   |
|              |                      |   | 20                     |   |
|              |                      |   |                        |   |
|              |                      |   | 2220 Unfunded Leave 20 |   |
+--------------+----------------------+---+------------------------+---+

+------------------------------------+---------------------------------+
| XX-01-XXXX (Expired Appropriation) | XX-02-XXXX (Unexpired           |
|                                    | Appropriation)                  |
+------------------------------------+---------------------------------+
| **Pre-closing trial balance**      | **Pre-closing trial balance**   |
|                                    |                                 |
| [Budgetary]{.underline}            | [Budgetary]{.underline}         |
|                                    |                                 |
| 4201 Total actual resources        | 4119 Appropriation realized 200 |
| received 200                       |                                 |
|                                    | 4610 Allotment Realized 80      |
| 4650 Allotment -- Expired          |                                 |
| Authority 120                      | [4902 Delivered Orders --       |
|                                    | Obligations, pd                 |
| 4981 Upward adjustment of PY       | 120]{.underline}                |
| Deliverd 10                        |                                 |
|                                    | 200 200                         |
| 4901 Delivered Ord -- Oblig, unpd  |                                 |
| 10                                 | [Proprietary]{.underline}       |
|                                    |                                 |
| 4902 Delivered Orders --           | 1010 FBWT 80                    |
| Obligations, unpd [80]{.underline} |                                 |
|                                    | 2220 Unfunded Leave 50          |
| 210 210                            |                                 |
|                                    | 3101 Unexpended appropriation   |
| [Proprietary]{.underline}          | -- App Received 200             |
|                                    |                                 |
| 1010 FBWT 120                      | 3107 Unexpended App -- Used 120 |
|                                    |                                 |
| 3100 Unexpended App -- Cum 130     | 5700 Appropriation Used 120     |
|                                    |                                 |
| 3107 Unexpended App -- Used 10     | 6100 Operating Expense 120      |
|                                    |                                 |
| 3310 Cumulative Results 36         | [6800 Unfunded Expenses 50      |
|                                    | 0]{.underline}                  |
| 5700 Appropriation Used 10         |                                 |
|                                    | 370 370                         |
| 6100 Operating Expense 10          |                                 |
|                                    |                                 |
| [6800 Unfunded Expense             |                                 |
| 36]{.underline}                    |                                 |
|                                    |                                 |
| 176 176                            |                                 |
+------------------------------------+---------------------------------+
| Net Cost xx01xxxx xx02xxxx Cons    | **Balance Sheet**               |
|                                    |                                 |
| 4\. Gross Costs with Public        | Xx01xxxx xx02xxxx Cons          |
|                                    |                                 |
| 6100 operating Expense 10 120 130  | Assets                          |
|                                    |                                 |
| 6800 Unfunded Expenses             | FBWT 120 80 200                 |
| [(36)]{.underline}                 |                                 |
| [50]{.underline} [14]{.underline}  | Liabilities                     |
|                                    |                                 |
| 6\. Net Cost with Public (26) 170  | Unfunded Leave 50 50            |
| 144                                |                                 |
|                                    | Equity                          |
|                                    |                                 |
|                                    | Unexp appropriation 120 80 200  |
|                                    |                                 |
|                                    | Cumulative results 0 (50) (50)  |
+------------------------------------+---------------------------------+
| **Closing Entries**                | **Closing Entries**             |
|                                    |                                 |
| [Budgetary]{.underline}            | [Budgetary]{.underline}         |
|                                    |                                 |
| 4902 Delivered Orders --           | 4201 Total actual resources     |
| Obligations, pd 80                 | collected 200                   |
|                                    |                                 |
| 4201 Total actual resources        | 4119 Appropriation realized 200 |
| collected 80                       |                                 |
|                                    | 4902 Delivered Orders --        |
| 4881 Upward Adj of PY 10           | Obligations, pd 130             |
|                                    |                                 |
| 4801 Undelivered Orders -- Oblig,  | 4201 Total actual resources     |
| Unpd 10                            | collected 130                   |
|                                    |                                 |
| [Proprietary]{.underline}          | 4610 Allotment realized 80      |
|                                    |                                 |
| 5700 Appropriation Used 10         | 4650 Allotment -- Expired       |
|                                    | authority 80                    |
| 6800 Unfunded expense 36           |                                 |
|                                    | [Proprietary]{.underline}       |
| 3310 Cumulative results 46         |                                 |
|                                    | 5700 Appropriation Used 120     |
| 3310 Cumulative results 10         |                                 |
|                                    | 3310 Cumulative results 120     |
| 6100 Operating Expense 10          |                                 |
|                                    | 3310 Cumulative results 170     |
| 3100 Unexpended Appr -- Cum 10     |                                 |
|                                    | 6100 Operating Expense 120      |
| 3107 Unexpended App -- Used 10     |                                 |
|                                    | 6800 Unfunded Expenses 50       |
|                                    |                                 |
|                                    | 3101 Unexpended appropriation   |
|                                    | -- App Received 200             |
|                                    |                                 |
|                                    | 3107 Unexpended App -- Used 120 |
|                                    |                                 |
|                                    | 3100 Unexpended Appr -- Cum 80  |
+------------------------------------+---------------------------------+

YEAR 2

+-----------------------------------------------------------------------+
| 133 Reports on budget Execution and Budgetary Resources               |
|                                                                       |
| BUDGETARY RESOURCES xx01xxxx xx02xxxx Combined                        |
|                                                                       |
| 1\. Budget authority                                                  |
|                                                                       |
| A. Appropriation (4119) 0 200 200                                     |
|                                                                       |
| 2\. Unobligated balance                                               |
|                                                                       |
| A. Brought Forward (4201,4901B) 130 130                               |
|                                                                       |
| 7\. Total Budgetary Resources 130 200 330                             |
|                                                                       |
| STATUS OF BUDGETARY RESOURCES                                         |
|                                                                       |
| 8\. Obligations incurred:                                             |
|                                                                       |
| A. Exempt from Apportionment (4902E, 4901E-B, 4981E) 10 120 130       |
|                                                                       |
| C. Subtotal                                                           |
|                                                                       |
| 9\. Balances Currently Available (4610) 0 80 80                       |
|                                                                       |
| 10\. Unobligated bal not currently available [120 120]{.underline}    |
|                                                                       |
| 11\. Total Status of budgetary resources 130 200 330                  |
|                                                                       |
| RELATIONSHIP OF OBLIGATIONS TO OUTLAYS                                |
|                                                                       |
| 15.Outlays                                                            |
|                                                                       |
| A. Disbursements (+) (4902E,) [80 120 200]{.underline}                |
|                                                                       |
| **17.** Net Outlays 80 120 200                                        |
+-----------------------------------------------------------------------+

YEAR 2

+-----------------------------------------------------------------------+
| > **STATEMENT OF FINANCING**                                          |
| >                                                                     |
| > **Xx01xxxx xx02xxxx Consolidated**                                  |
|                                                                       |
| 2.  Obligations incurred (4902E, 4901E-B, 4981E) [10 120              |
|     130]{.underline}                                                  |
|                                                                       |
| > **11. Total Resources Used to Finance Activities 10 120 130**       |
| >                                                                     |
| > 13\. Resources that fund PY exp 36 36                               |
| >                                                                     |
| > 17\. Total resources Used [36 36]{.underline}                       |
| >                                                                     |
| > **18. Total Resources Used to Finance the Net Cost of Operations    |
| > (11-18) (26) 94**                                                   |
| >                                                                     |
| > 19\. increase in annual leave liability [50 50]{.underline}         |
| >                                                                     |
| > 30\. Net Cost of operations (26) 170 144                            |
+-----------------------------------------------------------------------+

[^1]: A11, section 130.6

    > " . . . . . These unobligated balances are now expired budgetary
    > resources. They are available for obligation only for valid upward
    > adjustments of obligations that were properly incurred against the
    > account during the expired phase."