OTHER INFORMATION (UNAUDITED) 216

Unmatched Transactions and Balances 

Unmatched Transactions and Balances as of September 30, 2019 and 2018 

Restated 

Fiscal Year Fiscal Year

(in millions of dollars) 2019 2018 

Change in intragovernmental unmatched balances: 

Benefit program contributions payable/receivable ..................... 30.5 0.5 

Accounts payable/receivable ................................................... 16.2 58.6 

Advances from/to others & deferred credits/prepayments ......... 308.2 (406.8)

Fund balance with Treasury .................................................... (184.8) 640.1 

170.1 292.4 

Unmatched intragovernmental transactions: 

Borrowings interest revenue/expense-exchange ...................... - 62.0 

Non-expenditure transfers-in/out ............................................. - (475.1)

Expenditure transfers-in/out* ................................................... - 2,118.5 

Custodial transfers non-exchange* .......................................... 388.9 - 

Transfers-in/out without reimbursement ................................... - 7.1 

Benefit program revenue/cost ................................................. 646.6 339.7 

Non-reciprocating ................................................................... (4,726.2) 4,884.5 

Appropriations expended ........................................................ - (102.2)

Appropriations used ............................................................... - 102.2 

Appropriations received/warrants issued .................................. - 154.3 

Custodial and non-entity collections transferred out/in .............. - (6,450.7)

Other taxes and receipts/trust fund warrants ............................ - (1,513.2)

Other ..................................................................................... 1,896.3 2,959.2 

(1,794.4) 2,086.3 

Unmatched transactions and balances, net ................................ (1,624.3) 2,378.7 

( ) Parentheses indicate a decrease to Net Position. 

* The fiscal year 2018 amounts for Custodial transfers non-exchange are included under "Expenditure transfers-in/out." 

The Statement of Operations and Changes in Net Position includes an amount for unmatched transactions and balances 

that result from the consolidation of federal reporting entities. Transactions between federal entities must be eliminated in 

consolidation to calculate the financial position of the government. Many of the amounts included in the table represent 

intragovernmental activity and balances that differed between federal entity trading partners and often totaled significantly 

more in the absolute than the net amounts shown. The table also reflects other consolidating adjustments and other 

adjustments that contributed to the unmatched transactions and balances amount. A number of lines in the unmatched 

transactions and balances table were adjusted to zero after intragovernmental difference analysis determined they were 

immaterial at or below $0.1 billion. The adjustments were added to, or subtracted from, gross cost in the Statement of Net 

Cost. 

Unmatched transactions and balances between federal entities impact not only in the period in which differences 

originate but also in the periods where differences are resolved. As a result, it would not be proper to conclude that increases 

or decreases in the unmatched amounts shown in the “Unmatched Transactions and Balances” table reflect improvements or 

deteriorations in the government’s ability to resolve intragovernmental transactions. The federal community considers the 

identification and accurate reporting of intragovernmental activity a priority.