Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 39 IRC Handout April 22, 2014

Column Auth. Ind./2

Number (RT7 Ind.)

1

2

3

4

4 4350 Canceled Authority E B/P/X

4 4391 Adjustments to Indefinite Appropriations E B/X

5

5 1010 Fund Balance With Treasury E

6

For Treasury Appropriation Fund Symbols With Unrealized Discounts:

6 911 1611 Discount on U.S. Treasury Securities Issued by the Bureau of the Public Debt E 2

6 911 1621 Discount on Securities Other Than the Bureau of the Public Debt Securities E 2, 3

For Treasury Appropriation Fund Symbols With Imprest Funds:

6 921 1120 Imprest Funds E 2

6 921 1125 U.S. Debit Card Funds E 2

6 921 1130 Funds Held by the Public E 2

6 961 1190 Other Cash E 2

6 961 1193 International Monetary Fund Assets - Reserve Position E 2

6 965 1194 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights E 2

6 921 1205 Foreign Currency Denominated Equivalent Assets E 2

6 921 1209 Uninvested Foreign Currency E 2

For Treasury Appropriation Fund Symbols With Unamortized Discounts or Premiums:

6 931 1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt E 2, 4

6 931 1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt E 2, 4

For Treasury Appropriation Fund Symbols With Investments in Treasury Securities:

6 971 1610 Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt E 2

6 971 1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt E 2

For Treasury Appropriation Fund Symbols With Investments in Agency Securities:

6 972 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities E F 2, 3

For Treasury Appropriation Funds Symbols With Investments in NonFederal Securities: NATIONAL RAILROAD RETIREMENT INVESTMENT TRUST FUND and Treasury's ESF ONLY

6 973 1618 Market Adjustment - Investments E 2, 3

6 973 1620 Investments in Securities Other Than the Bureau of the Public Debt Securities E X 2, 3

6 973 1670 Foreign Investments E 2

6 973 1671 Discount on Foreign Investments E 2

Number Title Begin / End Auth Type Borrow Source Addl. Info.

Unobligated and Obligated Balance Withdrawn/Canceled

Postclosing Unexpended Balance

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Unexpended Balances, Investments, and Imprest Funds for Fiscal 2014 FACTS II Reporting

FMS 2108 USSGL Account USSGL Account Attributes/1

Trans Partner PY Adj 

N/A 

For All Unexpended Balances:

Other Authorizations

Treasury Appropriation Fund Symbol

Preclosing Unexpended Balance - Treasury Supplied
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 40 IRC Handout April 22, 2014

6 973 1672 Premium on Foreign Investments E 2

6 973 1679 Foreign Exchange Rate Revalue Adjustments - Investments E 2

Column Auth. Ind./2

Number (RT7 Ind.)

1

2

3

3 951 4140 Substitution of Borrowing Authority E P/S F/T B/X 2

3 962 4140 Substitution of Borrowing Authority E P/S P B/X 2

3 951 4141 Current-Year Borrowing Authority Realized E F/T P/X 2

3 962 4141 Current-Year Borrowing Authority Realized E P P/X 2

3 951 4382 Temporary Reduction - New Budget Authority E B F/T P/X 2

3 962 4382 Temporary Reduction - New Budget Authority E B P P/X 2

3 951 4384 Temporary Reduction/Cancellation Returned by Appropriation E B F/T P/X 2

3 962 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P P/X 2

3 951 4392 Permanent Reduction - New Budget Authority E B F/T B/X 2

3 962 4392 Permanent Reduction - New Budget Authority E B P B/X 2

3 951 4393 Permanent Reduction - Prior-Year Balances E B F/T B/X 2

3 962 4393 Permanent Reduction - Prior-Year Balances E B P B/X 2

4

4 951 4145 Borrowing Authority Converted to Cash E F/T B/X 2

4 962 4145 Borrowing Authority Converted to Cash E P B/X 2

5

6

6 951 4140 Substitution of Borrowing Authority E P/S F/T B/X 2

6 962 4140 Substitution of Borrowing Authority E P/S P B/X 2

6 951 4141 Current-Year Borrowing Authority Realized E F/T P/X 2

6 962 4141 Current-Year Borrowing Authority Realized E P P/X 2

6 951 4145 Borrowing Authority Converted to Cash E F/T B/X 2

6 962 4145 Borrowing Authority Converted to Cash E P B/X 2

6 951 4149 Borrowing Authority Carried Forward B F/T 2

6 962 4149 Borrowing Authority Carried Forward B P 2

6 951 4382 Temporary Reduction - New Budget Authority E B F/T P/X 2

6 962 4382 Temporary Reduction - New Budget Authority E B P P/X 2

6 951 4384 Temporary Reduction/Cancellation Returned by Appropriation E B F/T P/X 2

6 962 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P P/X 2

6 951 4392 Permanent Reduction - New Budget Authority E B F/T B/X 2

6 962 4392 Permanent Reduction - New Budget Authority E B P B/X 2

6 951 4393 Permanent Reduction - Prior-Year Balances E B F/T B/X 2

6 962 4393 Permanent Reduction - Prior-Year Balances E B P B/X 2

Number Title Begin / End Auth Type Borrow Source Trans Partner PY Adj Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Indefinite Borrowing Authority for Fiscal 2014 Reporting

FMS 2108 USSGL Account

FMS 2108 USSGL Account

N/A 

CALC (2 +/- 3 - 4) Also Equals:

Balance

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Definite Borrowing Authority for Fiscal 2014 Reporting

USSGL Account Attributes/1

Treasury Appropriation Fund Symbol

Balance of Borrowing Authority - Treasury Supplied

Increases and Rescissions

Borrowings

USSGL Account Attributes/1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 41 IRC Handout April 22, 2014

Column Auth. Ind./2

Number (RT7 Ind.)

1

2

3

3 951 4141 Current-Year Borrowing Authority Realized E F/T P/X 2

3 962 4141 Current-Year Borrowing Authority Realized E P P/X 2

4

4 951 4145 Borrowing Authority Converted to Cash E F/T B/X 2

4 962 4145 Borrowing Authority Converted to Cash E P B/X 2

5

5 951 4140 Substitution of Borrowing Authority E P/S F/T B/P/X 2

5 962 4140 Substitution of Borrowing Authority E P/S P B/P/X 2

5 951 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E F/T P/X 2

5 962 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E P P/X 2

5 951 4144 Borrowing Authority Withdrawn E F/T P/X 2

5 962 4144 Borrowing Authority Withdrawn E P P/X 2

5 951 4382 Temporary Reduction - New Budget Authority E B F/T P/X 2

5 962 4382 Temporary Reduction - New Budget Authority E B P P/X 2

5 951 4384 Temporary Reduction/Cancellation Returned by Appropriation E B F/T P/X 2

5 962 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P P/X 2

5 951 4392 Permanent Reduction - New Budget Authority E B F/T B/X 2

5 962 4392 Permanent Reduction - New Budget Authority E B P B/X 2

5 951 4393 Permanent Reduction - Prior-Year Balances E B F/T B/X 2

5 962 4393 Permanent Reduction - Prior-Year Balances E B P B/X 2

6

6 951 4140 Substitution of Borrowing Authority E P/S F/T B/P/X 2

6 962 4140 Substitution of Borrowing Authority E P/S P B/P/X 2

6 951 4141 Current-Year Borrowing Authority Realized E F/T P/X 2

6 962 4141 Current-Year Borrowing Authority Realized E P P/X 2

6 951 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E F/T P/X 2

6 962 4143 Current-Year Decreases to Indefinite Borrowing Authority Realized E P P/X 2

6 951 4144 Borrowing Authority Withdrawn E F/T P/X 2

6 962 4144 Borrowing Authority Withdrawn E P P/X 2

6 951 4145 Borrowing Authority Converted to Cash E F/T B/X 2

6 962 4145 Borrowing Authority Converted to Cash E P B/X 2

6 951 4149 Borrowing Authority Carried Forward B F/T 2

6 962 4149 Borrowing Authority Carried Forward B P 2

6 951 4382 Temporary Reduction - New Budget Authority E B F/T P/X 2

6 962 4382 Temporary Reduction - New Budget Authority E B P P/X 2

6 951 4384 Temporary Reduction/Cancellation Returned by Appropriation E B F/T P/X 2

6 962 4384 Temporary Reduction/Cancellation Returned by Appropriation E B P P/X 2

6 951 4392 Permanent Reduction - New Budget Authority E B F/T B/X 2

6 962 4392 Permanent Reduction - New Budget Authority E B P B/X 2

6 951 4393 Permanent Reduction - Prior-Year Balances E B F/T B/X 2

6 962 4393 Permanent Reduction - Prior-Year Balances E B P B/X 2

Addl. Info.

Treasury Appropriation Fund Symbol

Balance of Borrowing Authority - Treasury Supplied

Begin / End 

Increases

Borrowings

Adjustments

CALC (2 + 3 - 4 - 5) Also Equals:

Balance

Number Title Auth Type Borrow Source Trans Partner PY Adj 
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 42 IRC Handout April 22, 2014

Column Auth. Ind./2

Number (RT7 Ind.)

1

2

3

3 941 4131 Current-Year Contract Authority Realized E P/X 2

3 941 4137 Transfers of Contract Authority - Allocation E F B/P/X 2

3 941 4153 Transfers of Contract Authority - Nonallocation E F B/P/X 2

4

4 941 4135 Contract Authority Liquidated E P B/P/X 2

4 941 4136 Contract Authority To Be Liquidated by Trust Funds E P/X 2

4 941 4136 Contract Authority To Be Liquidated by Trust Funds B X 2

4 941 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E B/P/X 2

4 941 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E B/P/X 2

5

5 941 4134 Contract Authority Withdrawn E P/X 2

5 941 4135 Contract Authority Liquidated E S B/P/X 2

5 941 4382 Temporary Reduction - New Budget Authority E C P/X 2

5 941 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P/X 2

5 941 4392 Permanent Reduction - New Budget Authority E C B/X 2

5 941 4393 Permanent Reduction - Prior-Year Balances E C B/X 2

6

6 941 4131 Current-Year Contract Authority Realized E P/X 2

6 941 4134 Contract Authority Withdrawn E P/X 2

6 941 4135 Contract Authority Liquidated E B/P/X 2

6 941 4136 Contract Authority To Be Liquidated by Trust Funds E P/X 2

6 941 4137 Transfers of Contract Authority - Allocation E F B/P/X 2

6 941 4139 Contract Authority Carried Forward B 2

6 941 4153 Transfers of Contract Authority - Nonallocation E F B/P/X 2

6 941 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E B/P/X 2

6 941 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E B/P/X 2

6 941 4382 Temporary Reduction - New Budget Authority E C P/X 2

6 941 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P/X 2

6 941 4392 Permanent Reduction - New Budget Authority E C B/X 2

6 941 4393 Permanent Reduction - Prior-Year Balances E C B/X 2

Column Auth. Ind./2

Number (RT7 Ind.)

1

Addl. Info.

Treasury Appropriation Fund Symbol

Borrow Source 

Treasury Appropriation Fund Symbol

FMS 2108 USSGL Account USSGL Account Attributes/1

Number Title Begin / End Auth Type Trans Partner PY Adj 

Balance of Unfunded Contract Authority

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Indefinite Contract Authority for Fiscal 2014 Reporting

Number Title Begin / End Auth Type Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Definite Contract Authority for Fiscal 2014 Reporting

FMS 2108

Balance of Contract Authority - Treasury Supplied

New Contract Authority

Appropriations To Liquidate

Writeoffs, Restorations, or Adjustments

CALC (2 + 3 - 4 +/- 5) Also Equals:

Borrow Source Trans Partner PY Adj 

USSGL Account USSGL Account Attributes/1
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 43 IRC Handout April 22, 2014

2

3

3 941 4131 Current-Year Contract Authority Realized E P/X 2

3 941 4137 Transfers of Contract Authority - Allocation E F B/P/X 2

3 941 4153 Transfers of Contract Authority - Nonallocation E F B/P/X 2

4

4 941 4135 Contract Authority Liquidated E P B/P/X 2

4 941 4136 Contract Authority To Be Liquidated by Trust Funds E P/X 2

4 941 4136 Contract Authority To Be Liquidated by Trust Funds B X 2

4 941 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E B/P/X 2

4 941 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E B/P/X 2

5

5 941 4132 Substitution of Contract Authority E S P/X 2

5 941 4133 Decreases to Indefinite Contract Authority E P/X 2

5 941 4134 Contract Authority Withdrawn E P/X 2

5 941 4135 Contract Authority Liquidated E S B/P/X 2

5 941 4382 Temporary Reduction - New Budget Authority E C P/X 2

5 941 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P/X 2

5 941 4392 Permanent Reduction - New Budget Authority E C B/X 2

5 941 4393 Permanent Reduction - Prior-Year Balances E C B/X 2

6

6 941 4131 Current-Year Contract Authority Realized E P/X 2

6 941 4132 Substitution of Contract Authority E S P/X 2

6 941 4133 Decreases to Indefinite Contract Authority E P/X 2

6 941 4134 Contract Authority Withdrawn E P/X 2

6 941 4135 Contract Authority Liquidated E B/P/X 2

6 941 4136 Contract Authority To Be Liquidated by Trust Funds E P/X 2

6 941 4137 Transfers of Contract Authority - Allocation E F B/P/X 2

6 941 4139 Contract Authority Carried Forward B 2

6 941 4153 Transfers of Contract Authority - Nonallocation E F B/P/X 2

6 941 4154 Appropriation To Liquidate Contract Authority - Nonallocation - Transferred E B/P/X 2

6 941 4155 Appropriation To Liquidate Contract Authority - Allocation - Transferred E B/P/X 2

6 941 4382 Temporary Reduction - New Budget Authority E C P/X 2

6 941 4384 Temporary Reduction/Cancellation Returned by Appropriation E C P/X 2

6 941 4392 Permanent Reduction - New Budget Authority E C B/X 2

6 941 4393 Permanent Reduction - Prior-Year Balances E C B/X 2

Column Auth. Ind./2

Number (RT7 Ind.)

7

7 4081 Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred E

7 4082 Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred E

7 4083 Transfers - Current-Year Authority - Receivable - Transferred E

7 4121 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation E B/P/X 7

Balance of Unfunded Contract Authority

Reimbursements Earned and Refunds

Number Title Begin / End 

For all Treasury appropriation Fund Symbols:

FMS 2108 USSGL Account USSGL Account Attributes/1

Balance of Contract Authority - Treasury Supplied

New Contract Authority

Auth Type Borrow Source Trans Partner PY Adj Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - All Treasury Appropriation Fund Symbols for Fiscal 2014 Reporting

Appropriations To Liquidate

CALC (2 + 3 - 4 -5) Also Equals:

Writeoffs, Restorations, or Adjustments
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 44 IRC Handout April 22, 2014

7 4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction E B/P/X

7 4126 Amounts Appropriated From Specific Invested TAFS - Receivable E B/P/X

7 4166 Allocations of Realized Authority - To Be Transferred From Invested Balances E F B/P/X

7 4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary 

Reduction

E F B/P/X

7 4171 Nonallocation Transfers of Invested Balances - Receivable E B/P/X

7 4199 Transfer of Expired Expenditure Transfers - Receivable E F P/X

7 4225 Expenditure Transfers from Trust Funds - Receivable E B/P/X

7 4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E F B/P/X

7 4233 Reimbursements and Other Income Earned - Receivable - Transferred E B/P/X

7 4234 Other Federal Receivables - Transferred E F B/P/X

7 4251 Reimbursements and Other Income Earned - Receivable E F/E B/P/X

7 4283 Interest Receivable From Treasury E B/P/X

7 4285 Receivable From the Liquidating Fund E B/P/X

7 4286 Receivable From the Financing Fund E B/P/X

7 4287 Other Federal Receivables E B/P/X

8

8 4221 Unfilled Customer Orders Without Advance E F/E B/P/X

8 4230 Unfilled Customer Orders Without Advance - Transferred E F/E B/P/X

9

9 4801 Undelivered Orders - Obligations, Unpaid E B/P/X

9 4831 Undelivered Orders - Obligations Transferred, Unpaid E F B/P/X

9 4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries E B/P/X

9 4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid E B/P/X

10

10 4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation E B/P/X

10 4127 Amounts Appropriated From Specific Invested TAFS - Payable E B/P/X

10 4172 Nonallocation Transfers of Invested Balances - Payable E B/P/X

10 4320 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E P/X 6

10 4901 Delivered Orders - Obligations, Unpaid E B/P/X

10 4931 Delivered Orders - Obligations Transferred, Unpaid E F B/P/X

10 4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries E B/P/X

10 4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E B/P/X

Column Auth. Ind./2

Number (RT7 Ind.)

11

11 4157 Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation E P/X

11 4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation E P/X

11 4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds E P/X 7

11 4382 Temporary Reduction - New Budget Authority E D/P/S P/X

11 4383 Temporary Reduction - Prior-Year Balances E D/P/S P/X

11 4384 Temporary Reduction/Cancellation Returned by Appropriation E P/S P/X

11 4394 Receipts Unavailable for Obligation Upon Collection E B/P/X

Addl. Info.

CALC (5 + 6 + 7 + 8 - 9 -10) for Unexpended Balances; (6 - 9 - 10) for Definite Borrowing and Contract Authority; and Zero for 

Indefinite Borrowing and Contract Authority. Also Equals:

Unobligated Balance

FMS 2108 USSGL Account USSGL Account Attributes/1

Number Title Begin / End Auth Type Borrow Source Trans Partner PY Adj 

Unfilled Customer Orders

Undelivered Orders and Contracts

Accounts Payable and Other Liabilities

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - All Treasury Appropriation Fund Symbols for Fiscal 2014 Reporting
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 DRAFT V - 45 IRC Handout April 22, 2014

11 4396 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation 

Upon Collection

E B/P/X

11 4397 Receipts and Appropriations Temporarily Precluded From Obligation E B/P/X

11 4398 Offsetting Collections Temporarily Precluded From Obligation E S B/P/X

11 4399 Special and Trust Fund Refunds and Recoveries Temp. Unavailable - Receipts and Appropriations Temp. 

Precluded From Obligation

E B/P/X

11 4420 Unapportioned Authority - Pending Rescission E

11 4430 Unapportioned Authority - OMB Deferral E

11 4450 Unapportioned Authority E B/P/X

11 4510 Apportionments E

11 4610 Allotments - Realized Resources E

11 4620 Unobligated Funds Exempt From Apportionment E B/P/X

11 4630 Funds Not Available for Commitment/Obligation E

11 4650 Allotments - Expired Authority E B/P/X

11 4700 Commitments - Programs Subject to Apportionment E

11 4720 Commitments - Programs Exempt From Apportionment E
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 V - 46 IRC Handout April 22, 2014

USSGL Crosswalk - FMS 2108: Yearend Closing Statement - Unexpended Balances, Investments, and Imprest Funds for Fiscal 2014 Reporting

ADDITIONAL INFORMATION:

Shaded USSGL attributes indicate that the attribute domain value is supplied by FACTS II.

FOOTNOTES:

4/ Authorization Indicator (RT7 Indicator) 931 can be used only when authorized by Treasury.

3/ Authorization Indicator (RT7 Indicator) 973 is for use by the National Railroad Retirement Investment Trust Fund and 

Department of Treasury ESF ONLY.

6/ For use with OMB approval (SSA and HHS related TAFS ONLY).

7/ When USSGL accounts 4121 and 4357 are recorded in a cancelling year, they will not crosswalk to the FMS 2108.

5/ For use with OMB-approved Department of Defense trust funds ONLY. (OMB Circular No. A-11, Section 20.6)

 962 Authority To Borrow From the Public

 965 Holdings of Special Drawing Rights

 931 Unamortized Discounts or Premiums

 941 Contract Authority

The undisbursed balances for these subaccount codes are reported in FMS 2108, Column 6.

 971 Investments in Treasury Securities

 972 Investments in Agency Securities

 973 Investments in Non-Federal Securities

 911 Unrealized Discounts

 921 Imprest Funds

 951 Authority To Borrow From the Treasury

 961 Reserve Position

1/ For a description of USSGL attributes, see the "FACTS II - Attribute Definition Report."

2/ Authorization Indicator (RT7 Indicator) is used for Treasury Appropriation Fund Symbols (TAFS) that have Imprest 

Funds, Borrowing or Contract Authority, or Investments and includes the following subaccount codes:
Part 3

SUPPLEMENT

Fiscal Year 2014 Reporting

SECTION V

T/L S2 14-01 V - 47 IRC Handout April 22, 2014

8/ In the first quarter of FY 2008, agencies reported prior-year adjustments in their FACTS II trial balance submissions. 

However, during the first two quarters of FY 2008, prior-year adjustments were displayed as though they were currentyear activity on the FMS 2108 reports. Since the third quarter of FY 2008, the FACTS II generated FMS 2108 has 

displayed the Prior_Year_Adjustment attribute.