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Subject:  TFS-2108 YEAR-END CLOSING STATEMENT

5-70-00   Purpose and Applicability
5-70-10   Report Submission Requirements
5-70-20   Content of Report
5-70-30   Special Instructions


5-70-00   PURPOSE AND APPLICABILITY
     
This chapter supplements Part 2 Chapter 4200 of the Treasury's Fiscal
Requirements Manual (TFRM) which prescribes instruct-ions' for the
preparation of the TFS-2108 Year-End Closing Statement (Exhibit      
5-70-A).

The data submitted on these reports provides the source for the
Treasury's annual "Combined Statement of Receipts, Expenditures and
Balances of the United States Government" to Congress and to fulfill
the requirements in OMB Circular A-11.

This chapter is applicable to all Principal Operating Components/
agencies of HHS. Headquarters parent organizations are responsible for
incorporating regional data and preparing a consolidated report at the
appropriation or fund account level. Therefore, timely year end cut-
off dates should be established for the regions to insure that the
parent agencies are able to comply with Treasury's due dates.

          5-70-10   REPORT SUBMISSION REQUIREMENTS

Specific instructions for this report are contained in a schedule
of reporting dates provided each year in a Treasury Fiscal Require-
ments Manual (TFRM ) bulletin. The Division of Financial Planning
and Analysis (DFPA)'will serve as the focal point in the Department
for the submission of this report to Treasury on a consolidated
basis. Upon receipt of the annual TFRM bulletin, agencies will be
notified by memorandum as to the due date reports will be required
by DFPA.

Certain steps should be followed:
               1.   Reports (original and two copies) must be certified by a
          duly authorized officer of the agency. The language of the
          certification should read "I hereby certify that the amounts
          shown in this report are correct. All known transactions
          meeting the criteria of 31 U.S.C. 200(a) have been obligated
          and are so reported".
               2.   Treasury affixes the certification and space for the
          signature, preparer, and telephone number on each page of
          the TFS-2108; therefore each page must have the spaces
          filled in with the appropriate information.

               3.   No accounts should be crossed through or deleted without
          first contacting DFPA for approval.

               4.   Headings on the forms should not be altered.

               5.   All columns should be subtotaled and totaled.

               6.   Subtotals should be ruled with a single line and the totals
          should be double ruled.

               7.   All questions concerning the TFS-2108 should be directed to
          DFPA not Treasury.

          The reports should be submitted to:

                    The Deputy Assistant Secretary, Finance
                    HHS Division of Financial Planning and Analysis
                    Room 745-D, Hubert H. Humphrey Building
                    200 Independence Ave., SW
                    Washington, D. C. 20201

          DFPA will review all data submitted and coordinate with the
     POCs/agencies regarding any changes that are required. The
     original and one copy of the consolidated report is sent to
     Treasury.

          The TFS-2108 for accounts transferred in from-other Departments
     and transfers between HHS agencies must be prepared and certified
     by the agency receiving the transfer and should be submitted by
     the due date prescribed by the parent agency.

5-70-20   CONTENT OF REPORT

Reports must be typed and amounts reported in dollars and cents.
Totals should be provided, in each applicable column, by four digit
account, and by agency. Use minus signs for negative amounts; do not
use asterisks or parentheses.

Column (1) APPROPRIATION OR FUND SYMBOL 
Treasury will provide an original and three copies of TFS-Form 2108
reflecting all agency account symbols except for deposit funds and
budget clearing accounts.
.
Column (2) PRECLOSING UNEXPENDED BALANCE 
Treasury will insert the unexpended balance for each account symbol
listed in column (1).  These balances should agree with the amount
reported in column 5 of the "preliminary" September 30 TFS-6653,
Undisbursed Appropriation Account, and should not be changed without
prior approval.  This should be the balance of the following general
ledger account.

               101 - Disbursing Funds
     
Column (3) OBLIGATED BALANCE TRANSFERRED TO "M" ACCOUNT
Section 701(a), title 31 of the United States Code requires that on
September 30 of the second full fiscal year following the fiscal year
or years (for multi-year accounts) for which the appropriation is
available for obligation, the unpaid obligations shall be transferred
to the successor "M" account for subsequent liquidation.  The amount
transferred should include unpaid obligations (undelivered orders plus
accounts payable, and accrued liabilities) less receivables
(reimbursements earned, refunds, and unfilled customer's orders).  
See columns 7 thru 10 below for specific accounts.  The net amount
should be reported in this column as a minus(-) for the transferring
account and a plus(+) to the appropriate "M" account.

When the balance of unpaid obligations is negative it must not be
transferred to the "M" account.  Integrity of such accounts will be
maintained until collection of receivables is sufficient to eliminate
the negative unexpended balance.  When sufficient collections occur
the transfer to the "M" account will be made on the next year-end
report.

Column (4) UNOBLIGATED BALANCE WITHDRAWN (-) OR RESTORED (+)
The unobligated balances of accounts subject to withdrawal or
restoration (+) should be reported in this column.

               (b)  Withdrawn (-)
                    Generally there will be no entry in this column in the case
          of unexpired accounts. In the case of accounts that are no
          longer available for obligation, the unobligated balances
          (unexpended balance in column 2) of the following accounts 
          should be withdrawn:

                                        451  -    Unapportioned Appropriations
                                        455  -    Unallotted Funds-Subsequent Quarters
                                        456  -    Unallotted Funds-Current Quarters
                                        461  -    Unobligated Allotments
.
                    However, when receivables exceed unpaid obligations (column
          7 and 8 exceed 9 and 10) the amount to be entered in column
          4 must be the same as is in column 2 (preclosing unexpended
          balance). The excess of receivables over unpaid obligations
          must be shown in column (11) and footnoted "excess of
          receivables over gross unpaid obligations".

                    Any amount withdrawn that will be available for
          reappropriation in the next fiscal year must be footnoted as
          such and cite the statute that approved the reappropriation.

     (b)  Restoration (+)
                    Restored funds are posted in this column when it is
          determined necessary that a portion of the unobligated
          balance previously withdrawn is required to pay obligations
          and effect adjustments.  The amount restored is limited to
          the following:

                                   (1)  It must not exceed the difference between the
                    undisbursed balance and the net obligated in the
                    account to which restoration is made.

                                   (2)  The restoration must not exceed the difference
                    between cumulative withdrawals from and
                    cumulative restorations to the account.

                    Restorations may be made during the fiscal year; however it
          is preferable that restoration be made at the end of the
          fiscal year. During the fiscal year it will not be necessary
          for an agency to withhold payments on obligations because
          the unexpended balance is not sufficient to cover these
          payments, so long as there are adequate funds available for
          restoration to ensure the deficiency does not exceed the
          limitation imposed by law. The amount available should be
          reflected in the balance of account 353.1-Capital-Transfers
          To U.S. Treasury-Available for Restoration.

                    For each applicable appropriation, the agency will be
          responsible for maintaining a record of cumulative
          Withdrawals and restorations.  When, pursuant to law,
          expired appropriations have been grouped together in the
          successor "M" accounts the record of cumulative withdrawals
          and restorations should be identified with the successor
          accounts. i.e. keep a record of the account transactions.                    transferred to the "M" account. Under exceptional
          circumstances an agency may be required to report certain 
          appropriations, and adjustments in this column.  In such
          cases the amounts must be accompanied by a detailed
          footnote.

                    NOTE: Column (4) plus column (11) will equal to the sum of
          lines (6) (restoration), 9 and 10 of    the Final SF-133,
          Report on Budget Execution.  However, accounts that have the
          authority to borrow funds from the subsequent year to be 
          used for current obligations will not conform to lines
          mentioned above on the SF-133.

                    Further, amounts in column (4) for expired accounts, in most
          cases will cause column (11) to be zero.

Column (5) POSTCLOSING UNEXPENDED BALANCE
Report the net amounts from column (2), and (+ or -) columns (3) and
(4).  The total amount reported on this line should agree with line la
of SF-220 "Statement of Financial Condition", adjusted for transfers
to and from other agencies, for the final year-end reports.

Column (6) OTHER AUTHORIZATIONS
Repeat in this column the identical amounts reported in column (2) for
unfunded contract authority, borrowing authority, and investments held
(at par).  In those cases where a single account has balances for more
than one of the authorizations listed above, such balances should be
netted and reported on one line in columns (7) through (11).

RECEIVABLES
Column (7) Reimbursements Earned and Refunds 
Report on this line the year-end balances of the following accounts:

               (a)  Reimbursements Earned
                              110  -    Accounts Receivable-Federal Agencies
                              111  -    Accounts Receivable-Non-Federal Agencies
                              114  -    Accrued Interest Receivable-Federal Agencies
                              115  -    Accrued Interest Receivable-Non-Federal Agencies
          
               less

                              155  -    Allowance for Losses-Non-Federal Agencies
                    (excluding 115.2)
                              156  -    Audit Disallowances-Under Appeal and Pending
                    Collection
.                    Also include certain anticipated collections under special
          authority of law, and exclude deferred charges and long-term
          receivables such as loans receivable and receivables from
          credit sales.

               (b)  Refunds
                              116  -    Travel Advances and Emergency Salary Payments
                              120  -    Advances to Federal Agencies (exclude 120.2,
                    portions of 120.8 applicable to advances to 
                    consolidated working funds, and portions of 120.9
                    for accruals pertaining to advances in account
                    120.2 and for advances to consolidated working
                    funds)
                              121  -    Advances to Non-Federal Agencies

                    Included are all or a portion of such advances made to
          revolving or management funds to the extent specified by
          applicable statutory requirements.  However, note that
          advances to consolidated working funds should be excluded.

Column (8) UNFILLED CUSTOMER ORDERS
Report the year-end balance of account 426-Unfilled Customer Orders.

UNPAID OBLIGATIONS
Column (9) Undelivered Orders and Contracts
Report the year-end balance of account 465-Undelivered Orders. The
amount reported must represent valid obligations supported by
documentary evidence in conformity with Section 1311 of Public Law 
83-663 (68 Stat.830).

The amount reported in this column should agree with line 19b of   
SF-220, Statement of Financial Condition, adjusted for transfers to
and from other agencies.

Column (10) ACCOUNTS PAYABLE AND OTHER LIABILITIES
Report the year-end balances of the following accounts:

                    251  -    Accounts Payable-Federal Agencies
                    252  -    Accounts Payable-Non-Federal Agencies
                    253  -    Accrued Interest Payable-Federal Agencies
               254  -    Accrued Interest Payable-Non-Federal Agencies
                    261  -    Accrued Liabilities-Federal Agencies
                    262  -    Accrued Liabilities-Non-Federal Agencies
                    263  -    Accrued Annual Leave Liability-Funded
                    265  -    Reserve for Other Leave Systems-Funded
                    271  -    Advances from Federal Agencies-(excluding 271.2)
                    272  -    Advances from Non-Federal Agencies
                    273  -    Deferred Credits


          The net of columns (9) and (10) less columns (7) and (8) should
     be the amount reported on line 13c of the year-end final SF-133
     Report on Budget Execution and carried forward to line 13a in the
     subsequent year.  This amount should also be equal to section V
     of SF-225 Report on Obligations.

Column (11) UNOBLIGATED BALANCE AVAILABLE FOR OBLIGATION
Unexpired Accounts
Report the year-end balances of the following accounts:

                    451  -    Unapportioned Appropriations 
                    456  -    Unallotted Funds-Current Quarters
                    461  -    Unobligated Allotments

The amount reported in this column should also be reported on line 9
of the year end final SF-133 report, and carried forward on line 2a in
the subsequent year.

Expired Accounts:
This column is not normally applicable to expired accounts; however
any excess of receivables in columns (7) and (8) over unpaid obli-

gations in (9) and (10) should be reported in this column and foot-

noted "Excess of Receivables Over Gross Unpaid Obligations" (see
column (4)). This amount should not be carried forward on line 2a of
the SF-133 in the subsequent year.

Proof Formula:
                         Step I    -    Treasury Trial Balance and Transfers and
                    Withdrawals
                                        Column (2) (+ or -) Columns (3) and (4) = Column
                    (5)  or (6).

                         Step II   -    Fund Resources = Fund Equities
                                        Column (5) or (6) + columns (7) and (8) = Column
                    (9) + Columns (10) and (11).

5-70-30   SPECIAL INSTRUCTIONS

Agreement of Figures:
In accordance with OMB Circular A-11, the agencies are required to
make their budget submissions agree with data to be published in
the Treasury Department's Combined Statement to Congress. Therefore,
the agencies' budget and finance offices should ensure that budget
documents agree with the TFS-2108. The various budget schedules
that are covered by this requirement are cited in OMB Circular A-11
.Section 21.1; 21.2; 22.3; 32.8; 37.3; and 38.2.  OMB Circular A-34
contains an exhibit that identifies and shows relationships among
data in the final SF-133, A-11 program and financing schedules, and
the Treasury-Combined Statement.

SIBAC Transactions
No erroneous charge-backs to the SIBAC agency's clearing account will
be reported on a supplemental (13th month) Statement of Transaction.
Therefore, the agencies should include these erroneous charges in
their regular appropriation or fund accounts and, at the same time,
establish an accounts receivable for year-end reporting as a refund on
the TFS-2108.  These erroneous charges do not constitute over-
obligations or over-expenditures with respect to 31 U.S.C. 665 Anti-
Deficiency Act.

Unobligated Funds Advanced From Succeeding Fiscal Year Appropriation
Certain programs have the authority to make payments in the current-
year using the succeeding fiscal year appropriation.  Check the
account appropriation language to see if such authority is available.

Unobligated funds in these accounts should be posted in column 4.
Treasury will deappropriate these unobligated balances left at the end
of the fiscal year and then reappropriate the funds in the new fiscal
year.
.            SUMMARY INSTRUCTIONS FOR PREPARATION OF
           TFS FORM 2108, YEAR-END CLOSING STATEMENT
TREASURY FUND BALANCE
          Column 1  Appropriation or Fund Symbol - The Treasury Department will insert the account
          symbols or other applicable  identification.  The order of listing for each bureau
          will be as nearly as possible the same as in the Combined Statement.
          Column 2  Preclosing Unexpended Balance - The balances will be inserted by Treasury and will
          include final accounts as submitted by collecting, disbursing and administrative
          officers, and other transactions or adjustments.  This amount should equal column
          (5) of the "Preliminary" September 30 TFS 6653.
TRANSFERS AND WITHDRAWALS
          Column 3  Obligated Balance Transferred to "M" Accounts - Report as decreases (-) for the
          fiscal year accounts the amounts of obligated balances required to be transferred
          to "M" accounts and like amounts additions (+) for the related "M" accounts.
          Column 4  Unobligated Balances Withdrawn (=) or Restored (+) - When the amounts collectible
          exceed the unpaid obligations, (a) the exact amount of unexpended balance is the
          unobligated amount to be shown in this column, and (b) the remainder (i.e., the
          excess of the collectibles over the unpaid obligations) is to be carried forward
          into the following year and is posted in column (11) with an appropriate footnote.
          In most cases when  columns (7+8) > (9& 10) column (4) will equal column (2) and
          column (11) will equal the excess of receivables over obligations.  Generally
          column (4) plus Column (11) will be equal to the sum of line 6 (restorations), 9
          and 10 of the Final SF-133 Report on Budget Execution
               FUND RESOURCES 
          Column 5  Postclosing Unexpended Balance - The unexpended balance for each approp account
          reported in this column should agree with the unexpended balance to be reported in
          the Combined Statement i.e., columns (2) (+) or (-) columns (3) and (4).  This amt
          should equal line 1A of SF-220, adjusted for transfers to and from other agencies.
          Column 6  Other Authorizations - Report the unfunded contract authorizations and unused
          authorization to expend from public debt receipts, which should be in agreement
          with the amounts reported in column (2).
          Column 7  Receivables - Reimbursements Earned and Refunds - Report the amounts to be
          collected and credited direct to the appropriation or fund as reimbursements or
          refunds if earned (both billed for accomplished delivery or performance) as Of
          September 30.  Overpayment refund receivables, travel advance and other advances
          which did not liquidate specific obligations, e.g., advances to GSA supply funds,
          shall be included.  
          Column 8  Receivables - Unfilled Customer Orders - For those appropriations using an
          authority to obligate anticipated reimbursements, the amount of undelivered
          customers' orders should be reported here to the extent that they represent valid
          obligations recorded by the ordering agency.  Amounts for annual appropriations
          shall cover only those orders for which valid obligations were incurred under such
          annual accounts of orders for common use items to be delivered from stock.
STATUS OF RESOURCES
          Column 9  Unpaid Obligations - Undelivered Orders and Contracts - Report in this column the
          amount of orders for goods and services remaining undelivered as of September 30,
          representing valid obligations supported by documentary evidence, for which the
          liability has not yet accrued.  The amount reported in this column should agree
          with line 19b of SF-220, Statement of Financial Condition, adjusted for transfers
          to and from other agencies.
          Column 10 Unpaid Obligations - Accounts Payable and Other Liabilities - Report in this
          column the liabilities for goods and services received and other liabilities
          incurred not involving the furnishing of goods or services as of September 30,
          representing valid obligations supported by documentary evidence.
          Column 11 Unobligated Balance Available for Obligation - Report the unobligated balances of
          no-year and multiple-year accounts which are unexpired for obligation.  Any amount
          of anticipated reimbursements shown for the ensuing fiscal year appropriation
          account in column (8)should he included here as available to be carried forward
          into that account.  The unobligated balances of annual and "M" accounts carried
          forward into the new fiscal year representing the excess of amounts collectible
          over unpaid obligations (see column 4).  This amount should equal line 9 and 10 of
          the year-end final SF-133.

               PROOF FORMULA  Columns (5) through (8) reflect fund resources, the total of which must be
               distributed between columns (9) through (11).  Therefore the sum of columns (5)
               through (8) must equal the sum of columns (9) through (11).