Revolving Fund Scenario

Page 1 of 31 01/20/2016

This scenario portrays transactions in a revolving fund. Transactions highlight the following points:

 Start-up capital appropriated to a revolving fund from the general fund of the Treasury.

 Budget authority provided through offsetting collections.

 Cash shortfalls when budget authority remains unobligated. 

 Appropriation transfers from an appropriated agency general fund.

 Availability of funds as applied to reimbursable agreements between ordering and performing entities.

 Posting of advances without orders.

 Purchasing and selling inventory held for resale.

 Adjusting entry to write an unfilled customer order from a federal source down to obligations against the order due to 

an expiring appropriation of the ordering entity.

1. The agency’s annual Appropriations Act includes an authorization for the establishment of a new revolving fund. In addition, an 

appropriation of $100,000 is provided as initial start-up capital, no specific restrictions are made on the use of the appropriated funds. 

A warrant for $100,000 is issued to the revolving fund.

Not Applicable

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC . Budgetary Entry

4119 Other Appropriations Realized

4450 Unapportioned Authority

Proprietary Entry

1010 Fund Balance With Treasury

3101 Unexpended Approps-Approps Rcvd

100,000

100,000

100,000

100,000

A104
Revolving Fund Scenario

Page 2 of 31 01/20/2016

2. The agency’s annual Appropriations Act includes an authorization for a transfer from an agency no-year general fund to the 

revolving fund for an amount not to exceed $30,000. Revolving fund use of funds is unrestricted. The agency requests a nonexpenditure appropriation transfer using an SF-1151 that is approved and processed by Treasury.

Agency No-Year General Fund 

TAFS DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

4450 Unapportioned Authority

4170 Transfer – CY Authority

Proprietary Entry

3103 Unexpended Approps-Transfer Out

1010 Fund Balance With Treasury

30,000

30,000

30,000

30,000

A251

Budgetary Entry

4170 Transfer – CY Authority

4450 Unapportioned Authority

Proprietary Entry

1010 Fund Balance With Treasury

3102 Unexpended Approps-Transfer In

30,000

30,000

30,000

30,000

A249

3. The revolving fund anticipates $170,000 from spending authority from offsetting collections. In addition, agency budget submits a 

SF-132 Apportionment and Reapportionment Schedule to the Office of Management and Budget (OMB) requesting apportionment of 

this amount plus the $100,000 general fund appropriation and the $30,000 appropriation transfer.

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4210 Anticipated Reimbursements and Other Income

4450 Unapportioned Authority

Proprietary Entry

None.

170,000

170,000 A302
Revolving Fund Scenario

Page 3 of 31 01/20/2016

4. The OMB approves the SF-132 as submitted. ($100,000 general fund appropriation + $30,000 appropriation transfer + $170,000 

anticipated from spending authority from offsetting collections.)

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

4590 Apportionments Unavail – Antic Resources

Proprietary Entry

None.

300,000

130,000

170,000 A116

A118

5. The agency head allots the available apportionment and approves automatic allotment of anticipated resources realized.

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4510 Apportionments

4610 Allotments – Realized Resources

Proprietary Entry

None.

130,000

130,000 A120
Revolving Fund Scenario

Page 4 of 31 01/20/2016

6. The revolving fund incurs and pays for general operating expenses. Unrestricted appropriated funds used to cover obligation. 

(Note: In practice, a cost accounting system would apply these expenses to customer billings through a charge for overhead)

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1010 Fund Balance With Treasury

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

25,000

25,000

25,000

25,000

25,000

25,000

B107

B134

7. The revolving fund purchases equipment. Equipment is determined to have a 5 year useful life and no salvage value. Unrestricted 

appropriated funds used.

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

1750 Equipment

1010 Fund Balance With Treasury

3107 Unexpended Appropriations – Used

 5700 Expended Appropriations

Memorandum Entry

8802 Purchases of Capitalized Assets

 8801 Offset for Purchases of Capital Assets

90,000

90,000

90,000

90,000

90,000

90,000

90,000

90,000

B302

B134

E202
Revolving Fund Scenario

Page 5 of 31 01/20/2016

8. The revolving fund accepts order #1. A $74,000 order for equipment from another federal entity’s annual TAFS without an 

advance. Automatic allotment of anticipated resources realized.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, 

Unpaid

74,000

74,000 B204

Budgetary Entry

4221 Unfilled Customer Orders w/o Advance

4210 Antic Reimbursement & Other Income

4590 Apportionments Unavail – Anticipated Resrces

4610 Allotments – Realized Resources

Proprietary Entry

None.

74,000

74,000

74,000

74,000

A304

A122

9. The revolving fund incurs obligations against order #1 for the purchase of equipment to fill that order. This obligation is for more 

than the $15,000 current Fund Balance With Treasury, however, obligation in excess of fund balance is acceptable practice if there is 

an adequate balance of spending authority from offsetting collections. Once invoiced, the invoice cannot be submitted for payment 

unless the current fund balance is sufficient to cover the payment.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

None.

Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

None.

53,000

53,000 B204
Revolving Fund Scenario

Page 6 of 31 01/20/2016

10. The revolving fund receives invoice for order #1. Since there are no restrictions on use, the revolving fund chooses to use 

remaining budget authority provided by general fund appropriation to cover part of the obligation. Spending authority from offsetting 

collections, which is not recorded as 3101, is used to cover the balance of the obligation. The invoice cannot be submitted for payment 

because the current fund balance of $15,000 is not sufficient to cover the payment.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

None.

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligation, Unpaid

Proprietary Entry

1521 Inventory Purchased for Resale

2110 Accounts Payable

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

Memorandum Entry

8802 Purchases of Capitalized Assets

 8801 Offset for Purchases of Capital Assets

53,000

53,000

 15,000

53,000

53,000

53,000

15,000

53,000

B304

B134

E202
Revolving Fund Scenario

Page 7 of 31 01/20/2016

11. The revolving fund accepts order #2. A $48,000 order for services from a non-federal entity – advance required and received. 

Automatic allotment of anticipated resources realized.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

Not applicable to non-federal entity.

Budgetary Entry

4222 Unfilled Customer Orders with Advance

4210 Antic Reimbursement & Other Income

4590 Apportionments Unavail – Anticipated Resrces

4610 Allotments – Realized Resources

Proprietary Entry

1010 Fund Balance With Treasury

2310 Advances from Others

48,000

48,000

48,000

48,000

48,000

48,000

C182

A122

12. The revolving fund receives an advance in anticipation of an order for $13,000 from a non-federal source. OMB Circular A-11 

(2003) Section 20.11(b). 

Deposit Fund XX 6500

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

1010 Fund Balance With Treasury

2400 Liability for Deposit Funds, Clearing 

Accounts, and Undeposited 

Collections

13,000

13,000

C108

Budgetary Entry

No entry.

Proprietary Entry

No entry.
Revolving Fund Scenario

Page 8 of 31 01/20/2016

13. The revolving fund receives an advance of $20,000 from a federal source in anticipation of an order. OMB Circular A-11 (2003) 

Section 20.11(b).

ORDERING FUND

DR CR TC

PERFORMING FUND CLEARING 

ACCOUNT 

XX F3885

DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

 4802 Undelivered Orders – Obligations, 

Prepaid/Advanced

 

Proprietary Entry

1410 Advances to Others 

1010 Fund Balance With Treasury

 20,000

 20,000

 20,000

 20,000

B206

Budgetary Entry

No entry.

Proprietary Entry

1010 Fund Balance With Treasury

2400 Liability for Deposit Funds, Clearing 

Accounts, and Undeposited 

Collections

 20,000

20,000

C108

14. The revolving fund incurs and pays for general operating expenses. (Note: In practice, a cost accounting system would apply 

these expenses to customer billings through a charge for overhead) 

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1010 Fund Balance With Treasury

25,000

25,000

25,000

25,000

B107
Revolving Fund Scenario

Page 9 of 31 01/20/2016

15. The revolving fund delivers equipment as specified in order #1and invoices for $63,600, which includes the cost of equipment and 

overhead.

ORDERING FUND 

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Paid

Proprietary Entry

1750 Equipment

2110 Accounts Payable 

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

Memorandum Entry

8802 Purchases of Capitalized Assets 

 8801 Offset for Purchases of Capital Assets

63,600

63,600

63,600

63,600

63,600

63,600

63,600

63,600

B304

B134

E202

Budgetary Entry

4251 Reimbursements & Other Income Ernd – Rcvbl

4221 Unfilled Customer Orders w/o Advance

Proprietary Entry

1310 Accounts Receivable 

5100 Revenue From Goods Sold 

6500 Cost of Goods Sold 

1521 Inventory Purchased for Resale

63,600

63,600

53,000

63,600

63,600

53,000

A310

D612

16. The revolving fund receives payment for order #1.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

2110 Accounts Payable

1010 Fund Balance With Treasury

63,600

63,600

63,600

63,600

B110

Budgetary Entry

4252 Reimbs & Other Income Ernd - Collected

4251 Reimbs & Other Income Ernd –Rcvbl

Proprietary Entry

1010 Fund Balance With Treasury

1310 Accounts Receivable 

63,600

63,600

63,600

63,600

C186
Revolving Fund Scenario

Page 10 of 31 01/20/2016

17. The revolving fund pays invoice received in transaction #10. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

2110 Accounts Payable

1010 Fund Balance With Treasury

53,000

53,000

53,000

53,000

B110

18. The revolving fund incurs and pays for general operating expenses. (Note: In practice, a cost accounting system would apply 

these expenses to customer billings through a charge for overhead)

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1010 Fund Balance With Treasury

25,000

25,000

25,000

25,000

B102
Revolving Fund Scenario

Page 11 of 31 01/20/2016

19. The revolving fund provides services as stipulated to non-federal ordering entity for order #2 and applies advance of $48,000. 

(Includes charge for general and administrative expenses.)

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND (FXX) DR CR TC

Not applicable. Budgetary Entry

4252 Reimbursements & Other Income Earned –

Collected

4222 Unfilled Customer Orders with Advance

Proprietary Entry

2310 Advances from Others 

5200 Revenue From Services Provided

48,000

48,000

48,000

48,000

A306

20. The revolving fund identifies the $13,000 advance from a non-federal source from transaction #12 and establishes order #3. 

DEPOSIT FUND XX 6500

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

2400 Liability for Deposit Funds, Clearing 

Accounts, and Undeposited Collections

1010 Fund Balance With Treasury

13,000

13,000 D304

Budgetary Entry

4222 Unfilled Customer Orders with Advance

4210 Antic Reimbursement & Other Income

4590 Apportionments Unavail – Anticipated Resrces

4610 Allotments – Realized Resources

Proprietary Entry

1010 Fund Balance With Treasury

2310 Advances from Others.

13,000

13,000

13,000

13,000

13,000

13,000

C182

A122
Revolving Fund Scenario

Page 12 of 31 01/20/2016

21. The revolving fund identifies the $20,000 advance from a federal source from transaction #13 and establishes order #4. The 

ordering account is a no-year TAFS.

PERFORMING FUND 

CLEARING ACCOUNT

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

2400 Liability for Deposit Funds, Clearing 

Accounts, and Undeposited Collections

1010 Fund Balance With Treasury

20,000

20,000 D304

Budgetary Entry

4222 Unfilled Customer Orders with Advance

4210 Antic Reimbursement & Other Income

4590 Apportionments Unavail – Anticipated Resrces

4610 Allotments – Realized Resources

Proprietary Entry

1010 Fund Balance With Treasury

2310 Advances from Others.

20,000

20,000

20,000

20,000

20,000

20,000

C182

A122
Revolving Fund Scenario

Page 13 of 31 01/20/2016

22. The revolving fund records depreciation on equipment. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

No entry.

Proprietary Entry

6710 Depreciation, amortization and depletion

1759 Accumulated Depreciation Equipment

15,000

15,000

D514

PRE-CLOSING ADJUSTING ENTRIES

23. The revolving fund reviews outstanding orders at year-end. Order #1 from an expiring federal annual TAFS has not been fully 

obligated by the revolving fund. The revolving fund must write orders down to obligations against that order in accordance with 

OMB Circular A-11, section 20. The ordering fund must also write down the order.

ORDERING FUND

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

 4610 Allotments – Realized Resources

Proprietary Entry

No entry.

10,400

10,400 B304

Budgetary Entry

4610 Allotments – Realized Resources

 4221 Unfilled Customer Orders Without Advance

Proprietary Entry

No entry.

 10,400

10,400 F109
Revolving Fund Scenario

Page 14 of 31 01/20/2016

24. The revolving fund adjusts anticipated orders not realized and apportionments unavailable to zero. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

4590 Apportionments Unavail – Antic Resources

4210 Anticipated Reimbs & Other Income

Proprietary Entry

No entry.

15,000

15,000 F112
Revolving Fund Scenario

Page 15 of 31 01/20/2016

REVOLVING/PERFORMING FUND

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4119 Other Appropriations Realized

4170 Transfers – Current-Year Authority

4210 Anticipated Reimbursements and Other Income

4221 Unfilled Customer Orders w/out Advance

4222 Unfilled Customer Orders with Advance

4251 Reimbursements and Other Income Earned - Receivable

4252 Reimbursements & Other Inc Earned – Collected

4450 Unapportioned Authority

4510 Apportionments

4590 Apportionments Unavailable – Anticipated Resources

4610 Allotments - Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

TOTALS

PROPRIETARY

1010 Fund Balance With Treasury

1310 Accounts Receivable

1521 Inventory Purchased for Resale

1750 Equipment

1759 Accumulated Depreciation - Equipment

2110 Accounts Payable

2310 Advances from Others

3101 Unexpended Appropriations – Appropriations Received

3102 Unexpended Appropriations – Transfers In

3107 Unexpended Appropriations - Appropriations Used

5100 Revenue from Goods Sold

5200 Revenue from Services Provided

5700 Expended Appropriations

6100 Operating Expenses/Program Costs

100,000

30,000

0

0

33,000

0

111,600

_______

274,600

56,600

0

0

90,000

130,000

75,000

0

0

0

56,600

0

0

218,000

274,600

15,000

0

33,000

100,000

30,000

63,600

48,000

130,000
Revolving Fund Scenario

Page 16 of 31 01/20/2016

6500 Cost of Goods Sold

6710 Depreciation, Amortization & Depletion

TOTALS

MEMORANDUM

8801 Offset for Purchases of Capital Assets

8802 Purchases of Capitalized Assets

TOTALS

53,000

15,000

419,600

143,000

143,000

0

419,600

143,000

0

143,000
Revolving Fund Scenario

Page 17 of 31 01/20/2016

CLOSING ENTRIES

25. To record, in the revolving fund, the consolidation of actual net-funded resources. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

4201 Total Actual Resources - Collected

4119 Other Appropriations Realized

4170 Transfers – Current-Year Authority

4252 Reimbs & Other Inc Earned – Collected

Proprietary Entry

No entry.

241,600

100,000

30,000

111,600 F204

26. To record the closing of unobligated authority for unexpired no-year revolving fund. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

4610 Allotments – Realized Resources

4450 Unapportioned Authority

Proprietary Entry

No entry.

56,600

56,600 F210

27. To record, in the revolving fund, the closing of Expended Authority-Paid. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

4902 Delivered Orders – Obligations, Paid

4201 Total Actual Resources - Collected

Proprietary Entry

No entry.

218,000

218,000 F214
Revolving Fund Scenario

Page 18 of 31 01/20/2016

28. To record, in the revolving fund, the closing of revenue and expense to cumulative results of operations. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

No entry.

Proprietary Entry

5100 Revenue from Goods Sold

5200 Revenue from Services Provided

5700 Expended Appropriations

3310 Cumulative Results of Operations

6100 Operating Expenses

6500 Cost of Goods Sold

6710 Depreciation, amortization & depletion

63,600

48,000

130,000

98,600

75,000

53,000

15,000

F228

29. To record, in the revolving fund, the closing of fiscal year activity to unexpended appropriations. 

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

No entry.

Proprietary Entry

3101 Unexpended Approps – Approps Received

3102 Unexpended Approps – Transfers-In

3100 Unexpended Appropriations

and

3100 Unexpended Appropriations

 3107 Unexpended Approps - Used

100,000

30,000

130,000

130,000

130,000

F233
Revolving Fund Scenario

Page 19 of 31 01/20/2016

30. To record, in the revolving fund, the closing of memorandum capitalized asset flow accounts.

NOT APPLICABLE

DR CR TC

REVOLVING/PERFORMING 

FUND DR CR TC

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Budgetary Entry

No entry.

Proprietary Entry

No entry.

Memorandum Entry

8801 Offset for Purchases of Capital Assets

 8802 Purchases of Capitalized Assets

143,000

143,000

F255
Revolving Fund Scenario

Page 20 of 31 01/20/2016

REVOLVING/PERFORMING FUND

POST-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4201 Total Actual Resources

4221 Unfilled Customer Orders w/out Advance

4222 Unfilled Customer Orders with Advance

4450 Unapportioned Authority

TOTALS

PROPRIETARY

1010 Fund Balance With Treasury

1750 Equipment

1759 Accumulated Depreciation - Equipment

2310 Advances from Others

3310 Cumulative Results of Operations

TOTALS

23,600

33,000

______

56,600

56,600

90,000

______

146,600

56,600

56,600

15,000

33,000

98,600

146,600
Revolving Fund Scenario

Page 21 of 31 01/20/2016

Revolving Fund

USSGL 2108 Year-end Closing Statement

As of September 30, 20xx

Col. 2 Preclosing Unexpended Balance – Treasury Supplied

Col. 3 N/A

Col. 4 Unobligated and Obligated Balance Withdrawn/Canceled

Col. 5 Post Closing Unexpended Balance(1010E) 56,600

Col. 6 TAFS with Imprest Fund

Col. 7 Reimbursements Earned and Refund 

Col. 8 Unfilled Customer Order (4221E)

Col. 9 Undelivered Orders and Contracts

Col.10 Accounts Payable and Other Liabilities

Col. 11 CALC (5+6+7+8-9-10) (4610E) 56,600
Revolving Fund Scenario

Page 22 of 31 01/20/2016

Revolving Fund

BALANCE SHEET

As of September 30, 20xx

Assets:

Intragovernmental:

1. Fund Balance With Treasury (1010E) 56,600

2. Investments

3. Accounts receivable

4. Loans receivable

5. Other 

6. Total Intragovernmental 56,600

7. Cash, foreign currency and other monetary assets

8. Investments

9. Accounts receivable 

10. Taxes receivable

11. Loans receivable and related foreclosed property

12. Inventory and related property

13. General property, plant and equipment (1750E, 1759E) 75,000

14. Other

15. Total Assets 131,600
Revolving Fund Scenario

Page 23 of 31 01/20/2016

Revolving Fund

BALANCE SHEET

As of September 30, 20xx

Liabilities:

Intragovernmental

16. Accounts Payable 

17. Debt

18. Other (2310E) 20,000

19. Total intragovernmental

20. Accounts Payable 

21. Loan guarantee liability

22. Debt held by the public

23. Federal employee and veteran's benefits

24. Environmental and disposal liabilities

25. Benefits due and payable

26. Other (2310E) 13,000

27. Total liabilities 33,000

28. Commitments and contingencies

Net Position:

29. Unexpended Appropriations 

30. Cumulative results of operations (3310E) 98,600

31. Total net position 98,600

8. Total Liabilities and Net Position 131,600
Revolving Fund Scenario

Page 24 of 31 01/20/2016

Revolving/Performing Fund

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, 20xx

Program Costs

Program A

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 75,000 

2. Less Intragovernmental Earned Revenues (5100E) 63,600

3. Intragovernmental Net Costs (calc) 11,400

Gross Costs with the Public

4. With the Public (6500E, 6710E) 68,000 

5. Less: Earned Revenues (5200E) 48,000 

6. Net Costs with the Public 20,000

7. Total Net Costs (calc) 31,400

8. Costs Not Assigned to Programs

9. Less: Earned Revenues Not Attributed to Programs

 10. Net Cost of Operations 31,400 
Revolving Fund Scenario

Page 25 of 31 01/20/2016

Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, 20xx

Cumulative Results Unexpended

Of Operations Appropriations 

1. Beginning Balances 0 0

2. Prior period adjustments

3. Beginning balances, as adjusted 0 0

Budgetary Financing Sources:

4. Appropriations received (3101) 100,000

5. Appropriations transferred-in/out (3102) 30,000

6. Other adjustments (rescissions, etc)

7. Appropriations used (5700) (3107) 130,000 (130,000)

8. Non-exchange revenue

9. Donations and forfeitures of cash

 and cash equivalents

10. Transfers-in/out w/o reimbursement

11. Other budgetary financing sources

Other Financing Sources:

12. Donations and forfeitures of property 

13. Transfers-in/out w/o reimbursement 

14. Imputed financing from costs absorbed by others

15. Other ______

16. Total Financing Sources 130,000 0 

17. Net Cost of Operations 31,400

18. Ending Balances 98,600 0
Revolving Fund Scenario

Page 26 of 31 01/20/2016

Reporting Entity

SF 133 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES/SBR: STATEMENT OF BUDGETARY RESOURCES

For the year ended, September 30, 20xx

Budgetary Nonbudgetary

Financing Accounts

Budgetary Resources:

1. Budget authority 

1a. Appropriations received (4119E) 100,000

1b. Borrowing authority

1c. Contract authority

1d. Net transfers (4170E) 30,000

1e. Other

2. Unobligated balance

2a. Beginning of period

2b. Net transfers, actual 

3. Spending authority from offsetting collections

3a. Earned

1. Collected (4252E) 111,600

2. Receivable from Federal sources

3b. Change in unfilled customer orders

1. Advance received (4222E) 33,000

2. W/o advance from Federal sources(4221E)

3c. Transfers from trust funds

3d. Anticipated

3e. Subtotal 144,600

4. Recoveries of prior year obligations

5. Temporarily not available pursuant to Public Law

6. Permanently not available 

7. Total Budgetary Resources 274,600
Revolving Fund Scenario

Page 27 of 31 01/20/2016

Status of Budgetary Resources:

8. Obligations Incurred 

8a. Direct (4902E) 218,000

8b. Reimbursable (4902E)

8c. Subtotal 218,000

9. Unobligated balance:

9a. Apportioned (4610E) 56,600

9b. Exempt from apportionment

9c. Other available 

10. Unobligated balances not available

11. Total Status of Budgetary Resources 274,600

Relationship of Obligations to Outlays:

12. Obligated balance, net - beg of period 0

13. Obligated balance transferred, net (4221E)

14. Obligated balance, net - end of period:

14a. Accounts receivable

14b. Unfilled customer orders (4221E)

from Federal sources

14c. Undelivered Orders

14d. Accounts Payable 

15.Outlays:

15a.Disbursements (4902E) 218,000

15b.Collections (4222E, 4252E) 144,600 

15c. Subtotal 73,400

16. Less: Offsetting receipts _______ 

17. Net Outlays 73,400
Revolving Fund Scenario

Page 28 of 31 01/20/2016

Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the year ended, September 30, 20xx

Resources Used to Finance Activities

Budgetary Resources Obligated

1. Obligations incurred (4902E) 218,000

2. Less: Spending authority from offsetting collections and recoveries (4252E, 4222E) 144,600

3. Obligations net of offsetting collections and recoveries 73,400

4. Less: Offsetting receipts

5. Net obligations 73,400

Other Resources

6. Donations and forfeitures of property 

7. Transfers in/out w/o reimbursement 

8. Imputed financing from costs absorbed by others

9. Other 

10. Net other resources used to finance activities _____0

11. Total resources used to finance activities 73,400

Resources Used to Finance Items not Part of the Net Cost of Operations

12. Change in budgetary resources obligated for goods,

services and benefits ordered but not yet provided (4222E) (33,000)

13. Resources that fund expenses recognized in prior periods

14. Budgetary offsetting collections and receipts that do not affect net cost

of operations

14a. Credit program collections which increase liabilities for loan

guarantees or allowances for subsidy

14b. Other 

15. Resources that finance the acquisition of assets or

liquidation of liabilities (8802E) 143,000 

16. Other resources or adjustments to net obligated resources that do not

affect net cost of operations _______

17. Total resources used to finance items not part of the net cost of operations 110,000

 
Revolving Fund Scenario

Page 29 of 31 01/20/2016

Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the year ended, September 30, 20xx

18. Total resources used to finance the net cost of operations (36,600)

Components of the Net Cost of Operations that will not Require or Generate Resources in the Current Period:

Components Requiring or Generating Resources in Future Periods:

19. Increase in annual leave liability

20. Increase in environmental and disposal liability

21. Upward/Downward reestimates of credit subsidy expense

22. Increase in exchange revenue receivable from the public

23. Other

24. Total components of Net Cost of Operations that will require or

generate resources in future periods ______0

Components not Requiring or Generating Resources:

25. Depreciation and amortization (6710E) 15,000

26. Revaluation of assets or liabilities 

27. Other (6500E) 53,000

28. Total components of Net Cost of Operations that will not require or 68,000

generate resources _______

29. Total components of net cost of operations that will not require or generate resources 68,000

in the current period

30. Net Cost of Operations 31,400
Revolving Fund Scenario

Page 30 of 31 01/20/2016

Reporting Entity

PROGRAM AND FINANCING SCHEDULE – ACTUALS

For the year ended September 30, 20xx

 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total New Obligations (4902E) 218,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2140 Unobligated balance, carried fwd, SOY 0

2200 New Budget Authority (gross) (sum of lines 4000 to 6962) 274,600

2395 Total New Obligations (Same as line 1000, opposite sign) (218,000)

2440 Unobligated Balance, carried forward, EOY (4610E) 56,600

NEW BUDGET AUTHORITY (GROSS), DETAIL:

4000 Appropriation (4119E) 100,000

4200 Transferred from other accounts 30,000

4300 Appropriation (total discretionary) (sum 4000...4200) 130,000

6800 Spending Authority From Offsetting Collections (cash) (4222E) (4252E) 144,600

7000 Total New Budget Authority (gross) (sum 4000...6990) 274,600

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, SOY 0

7310 Total New Obligations (line 1000) 218,000

7320 Total Outlays (gross) (4902E) (218,000)

7440 Obligated balance (EOY) 0

OUTLAYS (GROSS), DETAIL

8690 Outlays from New Disc Auth (4902E) 218,000

8700 Total Outlays (gross) (line 8690 thru 8698) 218,000
Revolving Fund Scenario

Page 31 of 31 01/20/2016

OFFSETS

8800 Off Collects f/ Federal sources (4222E) (4252E) (83,600)

8840 Off Collects f/ Non-Federal Sources (4222E) (4252E) (61,000)

8890 Total Offsetting Collections (cash) (sum 8800...8845) (4222E) (4252E) (144,600)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Net Budget Auth (lines 2200 – (8800 thru 8896) 130,000

9000 Outlays (net) (lines 8690...8698 minus 8800...8845) 73,400