OTHER INFORMATION (UNAUDITED) 210

Unmatched Transactions and Balances

Restated

Fiscal Year Fiscal Year

(in millions of dollars) 2018 2017

Change in intragovernmental unmatched balances:

Debt/investment..................................................................... - (4,145.3)

Benefit program contributions payable/receivable..................... 0.5 10.6

Accounts payable/receivable ................................................ 58.6 (574.9)

Advances from/to others & deferred credits/prepayments ......... (406.8) 61.2

Transfers payable/receivable .................................................. - (50.2)

Other assets/liabilities............................................................. - (61.0)

Fund balance with Treasury.................................................... 640.1 399.0

292.4 (4,360.6)

Unmatched intragovernmental transactions:

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

Non-expenditure transfers-in/out ............................................. (475.1) (438.4)

Expenditure transfers-in/out .................................................... 605.3 688.2

Transfers-in/out without reimbursement ................................... 7.1 (89.5)

Benefit program revenue/cost ................................................. 339.7 (896.3)

Non-reciprocating................................................................... 4,884.5 8,914.8

Revenue and other financing sources...................................... - 297.4

Other non-budgetary financing sources for debt 

accruals/amortization.............................................................. - 61.0

Appropriations expended........................................................ (92.7) 342.4

Appropriations used ............................................................... 92.7 (342.4)

Appropriations received/warrants issued.................................. 154.3 (390.1)

Custodial and non-entity collections transferred out/in .............. (6,450.7) (6,865.6)

Other..................................................................................... 2,959.2 501.4

2,086.3 1,782.9

Unmatched transactions and balances, net ................................ 2,378.7 (2,577.7)

( ) Parentheses indicate a decrease to Net Position.
211 OTHER INFORMATION (UNAUDITED)

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. In fiscal year 2017, 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.