Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 1 of 22 December, 2004

This scenario portrays reimbursable Economy Act transactions in which the ordering agency and performing agency both have annual 

TAFs. Transactions highlight the following points.

 Reimbursable operations under the Economy Act between two annual TAFS

 Budget authority provided through offsetting collections

 Performing activity receives orders with and without advances 

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

 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, in accordance with the Economy Act

Performing fund activity is shown in all transactions and in the accompanying reports and financial statements. Ordering fund 

transactions are shown only when applicable to the fund’s activities with the performing fund. Therefore, no reports or financial 

statements are displayed for the ordering fund. Also, it is presumed that the ordering fund uses general fund appropriations.

1. The agency’s annual Appropriations Act provides $150,000 in appropriated funds to the performing fund. A warrant for $150,000 

is issued to the performing fund.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4119 Other Appropriations Realized

4450 Unapportioned Authority

Proprietary Entry

1010 Fund Balance With Treasury

3101 Unexpended AppropriationsAppropriations Received

150,000

150,000

150,000

150,000

A104
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 2 of 22 December, 2004

2. The performing fund anticipates $50,000 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 $150,000 general fund appropriation.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4210 Anticipated Reimbursements and Other Income

4450 Unapportioned Authority

Proprietary Entry

None.

50,000

50,000 A302

3. The OMB approves the SF-132 as submitted. ($150,000 general fund appropriation + $50,000 anticipated from spending authority 

from offsetting collections.)

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4450 Unapportioned Authority

4510 Apportionments

4590 Apportionments Unavail – Antic Resources

Proprietary Entry

None.

200,000

150,000

50,000 A116

A118

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

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4510 Apportionments

4610 Allotments – Realized Resources

Proprietary Entry

None.

150,000

150,000 A120
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 3 of 22 December, 2004

5. The performing fund orders equipment.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

No entry.

50,000

50,000 B204

6. The performing fund receives equipment from transaction 5. Equipment has a 5-year useful life and no salvage value.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid 

4901 Delivered Orders – Obligations, Unpaid 

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 Capitalized Assets

50,000

50,000

50,000

50,000

50,000

50,000

50,000

50,000

B302

B134

E202

7. The performing fund pays for equipment ordered and received in transactions 5 and 6. 

ORDERING FUND DR CR TC 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

50,000

50,000

50,000

50,000

B110
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 4 of 22 December, 2004

8. The performing fund accepts order #1 from an ordering fund. Order #1 is a $20,000 order for services from another federal entity’s 

annual TAFS without an advance. Automatic allotment of anticipated resources realized.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, 

Unpaid

20,000

20,000 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.

20,000

20,000

20,000

20,000

A304

A122

9. The performing fund incurs and pays for $40,000 in general operating expenses. General appropriated funds used to cover 

obligation. 

ORDERING FUND DR CR TC 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

40,000

40,000

40,000

40,000

40,000

40,000

B107

B134
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 5 of 22 December, 2004

10. The performing fund accepts order #2. A $25,000 order for services from a federal entity - advance received. Automatic 

allotment of anticipated resources realized.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Budgetary Entry

4610 Allotments – Realized Resources

4802 Undelivered Orders – Obligations, 

Paid

Proprietary Entry

1410 Advances to Others

1010 Fund Balance With Treasury

25,000

25,000

25,000

25,000

B206

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

25,000

25,000

25,000

25,000

25,000

25,000

C182

A122

11. The performing fund incurs and pays for general operating expenses. General appropriated funds used to cover obligation.

ORDERING FUND DR CR TC 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

40,000

40,000

40,000

40,000

40,000

40,000

B107

B134
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 6 of 22 December, 2004

12. The performing fund provides services to federal entity as stipulated in order #1 (amount includes charges for labor and general 

and administrative expenses). Both entities agree to leave order open for additional work that may be obligated in the current year.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

Proprietary Entry

6100 Operating Expenses/Program Costs

2110 Accounts Payable

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

15,000

15,000

15,000

15,000

15,000

15,000

B302

B134

Budgetary Entry

4251 Reimbursements & Other Income Ernd – Rcvbl

4221 Unfilled Customer Orders w/o Advance

Proprietary Entry

1310 Accounts Receivable 

5200 Revenue From Services Provided 

15,000

15,000

15,000

15,000

A310

13. The performing fund receives payment for order #1.

ORDERING FUND DR CR TC 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

15,000

15,000

15,000

15,000

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 

15,000

15,000

15,000

15,000

C186
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 7 of 22 December, 2004

14. The performing fund provides services as stipulated to federal ordering entity for order #2 and applies advance of $25,000. 

(Amount includes charges for labor and general and administrative expenses.)

ORDERING FUND DR CR TC PERFORMING FUND (FXX) DR CR TC

Budgetary Entry

4802 Undelivered Orders – Obligations, Paid

4902 Delivered Orders – Obligations, Paid

Proprietary Entry

6100 Operating Expenses/Program Costs

1410 Advances to Others

3107 Unexpended Appropriations – Used

5700 Expended Appropriations

25,000

25,000

25,000

25,000

25,000

25,000

B404

B134

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

25,000

25,000

25,000

25,000

A306

15. The performing fund incurs and pays for general operating expenses. $20,000 is paid with authority from direct appropriations 

and the remaining $20,000 is paid with authority received from offsetting collections.

ORDERING FUND DR CR TC 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

40,000

40,000

20,000

40,000

40,000

20,000

B107

B134

16. The performing fund records depreciation on equipment.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

No entry

Proprietary Entry

6710 Depreciation, amortization and depletion

1759 Accumulated Depreciation on Equipment

10,000

10,000

D514
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 8 of 22 December, 2004

PRE-CLOSING ADJUSTING ENTRIES

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

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

the Economy Act (see OMB Circular A-11, section 20). The ordering fund must also write down the order to comply with the 

Economy Act.

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Budgetary Entry

4801 Undelivered Orders – Obligations, Unpaid

 4610 Allotments – Realized Resources

Proprietary Entry

No entry.

5,000

5,000 F111

Budgetary Entry

4610 Allotments – Realized Resources

 4221 Unfilled Customer Orders Without Advance

Proprietary Entry

No entry.

 5,000

5,000 F109

18. The performing fund adjusts anticipated orders not realized and apportionments unavailable to zero. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4590 Apportionments Unavail – Antic Resources

4210 Anticipated Reimbs & Other Income

Proprietary Entry

No entry.

5,000

5,000 F112
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 9 of 22 December, 2004

PERFORMING FUND

PRE-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4119 Other Appropriations Realized

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

1750 Equipment

1759 Accumulated Depreciation on Equipment

2110 Accounts Payable

2310 Advances from Others

3101 Unexpended Appropriations – Appropriations Received

3107 Unexpended Appropriations - Used

5200 Revenue from Services Provided

5700 Expended Appropriations

6100 Operating Expenses/Program Costs

6710 Depreciation, Amortization, and Depletion

TOTALS

MEMORANDUM

8801 Offset for Purchases of Capitalized Assets

8802 Purchases of Capitalized Assets

TOTALS

150,000

0

0

0

0

40,000

_______

190,000

20,000

0

50,000

150,000

120,000

10,000

350,000

50,000

50,000

0

0

0

20,000

0

0

170,000 

190,000

10,000

0

0

150,000

40,000

150,000

_______

350,000

50,000

 0

50,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 10 of 22 December, 2004

CLOSING ENTRIES

19. To record, in the performing fund, the consolidation of actual net-funded resources. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4201 Total Actual Resources - Collected

4119 Other Appropriations Realized

4252 Reimbs & Other Inc Earned – Collected

Proprietary Entry

No entry.

190,000

150,000

40,000 F204

20. To record the closing of unobligated authority for expiring annual year funds. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

4610 Allotments – Realized Resources

4650 Allotments - Expired Authority

Proprietary Entry

No entry.

20,000

20,000 F212

21. To record, in the performing fund, the closing of Expended Authority-Paid. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Budgetary Entry

Not Applicable.

Budgetary Entry

4902 Delivered Orders – Obligations, Paid

4201 Total Actual Resources - Collected

Proprietary Entry

No entry.

170,000

170,000 F214
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 11 of 22 December, 2004

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

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

No entry.

Proprietary Entry

5200 Revenue from Services Provided

5700 Expended Appropriations

3310 Cumulative Results of Operations

6100 Operating Expenses/Program Costs

6710 Depreciation, Amortization, & depletion

40,000

150,000

60,000

120,000

10,000

F228

23. To record, in the performing fund, the closing of fiscal year activity to unexpended appropriations. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

No entry.

Proprietary Entry

3101 Unexpended Appropriations – Appropriations 

Received

3100 Unexpended Appropriations

and

3100 Unexpended Appropriations

 3107 Unexpended Appropriations - Used

150,000

150,000

 150,000

150,000

F233

24. To record the closing of memorandum accounts for purchases. 

ORDERING FUND DR CR TC PERFORMING FUND DR CR TC

Not Applicable. Budgetary Entry

No entry.

Proprietary Entry

No Entry

Memorandum Entry

8801 Offset for Purchases of Capitalized Assets

 8802 Purchases of Capitalized Assets

50,000

 

50,000

F255
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 12 of 22 December, 2004

PERFORMING FUND

POST-CLOSING ADJUSTED TRIAL BALANCE

DR CR

BUDGETARY

4201 Total Actual Resources

4650 Allotments – Expired Authority

TOTALS

PROPRIETARY

1010 Fund Balance With Treasury

1750 Equipment

1759 Accumulated Depreciation - Equipment

3310 Cumulative Results of Operations

TOTALS

20,000

______

20,000

20,000

50,000

______

70,000

20,000

20,000

10,000

60,000

70,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 13 of 22 December, 2004

PERFORMING 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) 20,000

Col. 6 TAFS with Imprest Fund

Col. 7 Reimbursements Earned and Refund 

Col. 8 Unfilled Customer Orders

Col. 9 Undelivered Orders and Contracts

Col.10 Accounts Payable and Other Liabilities

Col. 11 CALC (5+6+7+8-9-10) (4610E) 20,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 14 of 22 December, 2004

PERFORMING FUND

BALANCE SHEET

As of September 30, 20xx

Assets:

Intragovernmental:

1. Fund Balance With Treasury (1010E) 20,000

2. Investments

3. Accounts Receivable

4. Loans Receivable

5. Other 

6. Total Intragovernmental 20,000

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) 40,000

14. Other

15. Total Assets 60,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 15 of 22 December, 2004

PERFORMING FUND

BALANCE SHEET

As of September 30, 20xx

Liabilities:

Intragovernmental

16. Accounts Payable 

17. Debt

18. Other 

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 

27. Total liabilities 0

28. Commitments and contingencies

Net Position:

29. Unexpended Appropriations

30. Cumulative Results of Operations (3310E) 60,000

31. Total net position 60,000

8. Total Liabilities and Net Position 60,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 16 of 22 December, 2004

PERFORMING FUND

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, 20xx

Program Costs

Program A

Intragovernmental Gross Costs

1. Intragovernmental (6100E) 120,000 

2. Less Intragovernmental Earned Revenues (5200E) 40,000

3. Intragovernmental Net Costs (calc) 80,000

Gross Costs with the Public

4. With the Public (6710E) 10,000 

5. Less: Earned Revenues 

6. Net Costs with the Public 10,000

7. Total Net Costs (calc) 90,000

8. Costs Not Assigned to Programs

9. Less: Earned Revenues Not Attributed to Programs

 10. Net Cost of Operations 90,000 
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 17 of 22 December, 2004

PERFORMING FUND

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) 150,000

5. Appropriations transferred-in/out 

6. Other adjustments (rescissions, etc)

7. Appropriations used (5700) (3107) 150,000 (150,000)

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 150,000 0 

17. Net Cost of Operations 90,000

18. Ending Balances 60,000 0
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 18 of 22 December, 2004

PERFORMING FUND 

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) 150,000

1b. Borrowing authority

1c. Contract authority

1d. Net transfers 

1e. Other

2. Unobligated balance

2a. Beginning of period

2b. Net transfers, actual 

3. Spending authority from offsetting collections

3a. Earned

1. Collected (4252E) 40,000

2. Receivable from Federal sources

3b. Change in unfilled customer orders

1. Advance received 

2. W/o advance from Federal sources

3c. Transfers from trust funds

3d. Anticipated 0

3e. Subtotal 40,000

4. Recoveries of prior year obligations

5. Temporarily not available pursuant to Public Law

6. Permanently not available 

7. Total Budgetary Resources 190,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 19 of 22 December, 2004

PERFORMING FUND

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

For the year ended, September 30, 20xx

Status of Budgetary Resources:

8. Obligations Incurred 

8a. Direct (4902E) 150,000

8b. Reimbursable (4902E) 20,000

8c. Subtotal 170,000

9. Unobligated balance:

9a. Apportioned (4610E) 20,000

9b. Exempt from apportionment

9c. Other available 

10. Unobligated balances not available 0 

11. Total Status of Budgetary Resources 190,000

Relationship of Obligations to Outlays:

12. Obligated balance, net - beg of period 0

13. Obligated balance transferred, net 

14. Obligated balance, net - end of period:

14a. Accounts receivable

14b. Unfilled customer orders 

from Federal sources

14c. Undelivered Orders

14d. Accounts Payable 

15.Outlays:

15a.Disbursements (4902E) 170,000

15b.Collections (4252E) 40,000 

15c. Subtotal 130,000

16. Less: Offsetting receipts _______ 

17. Net Outlays 130,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 20 of 22 December, 2004

PERFORMING FUND

CONSOLIDATED STATEMENT OF FINANCING

For the year ended, September 30, 20xx

Resources Used to Finance Activities

Budgetary Resources Obligated

1. Obligations incurred (4902E) 170,000

2. Less: Spending authority from offsetting collections and recoveries (4252E) 40,000

3. Obligations net of offsetting collections and recoveries 130,000

4. Less: Offsetting receipts

5. Net obligations 130,000

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 130,000

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 

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) 50,000 

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 50,000

 
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 21 of 22 December, 2004

PERFORMING FUND

CONSOLIDATED STATEMENT OF FINANCING

For the year ended, September 30, 20xx

18. Total resources used to finance the net cost of operations (line 11 - line 17) 80,000

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) 10,000

26. Revaluation of assets or liabilities 

27. Other (6500E) 

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

generate resources (lines 25...27) 10,000

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

in the current period (line 24 + line 28) 10,000

30. Net Cost of Operations (line 18 + line 29) 90,000
Economy Act Scenario 1

Performing Entity Reimbursable Operations 

Ordering and Performing Agencies Both Have Annual TAFS

Page 22 of 22 December, 2004

PERFORMING FUND

PROGRAM AND FINANCING SCHEDULE – ACTUALS

For the year ended September 30, 20xx

 

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total New Obligations (4902E) 170,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION:

2200 New Budget Authority (gross) (sum of lines 4000 to 6962) 190,000

2395 Total New Obligations (Same as line 1000, opposite sign) (170,000)

2440 Unobligated Balance, carried forward, EOY (4610E) 20,000

NEW BUDGET AUTHORITY (GROSS), DETAIL:

4000 Appropriation (4119E) 150,000

6800 Spending Authority From Offsetting Collections (cash) (4252E) 40,000

7000 Total New Budget Authority (gross) (sum 4000...6990) 190,000

CHANGE IN OBLIGATED BALANCES

7310 Total New Obligations (line 1000) 170,000

OUTLAYS (GROSS), DETAIL

8690 Outlays from New Disc Auth (4902E) 170,000

OFFSETS

8800 Off Collects f/ Federal sources (4252E) (40,000)

NEW BUDGET AUTHORITY AND OUTLAYS

8900 Net Budget Auth (lines 2200 – (8800 thru 8896) 150,000

9000 Outlays (net) (lines 8690...8698 minus 8800...8845) 130,000