REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED 

TAFS AS OBLIGATIONS AND OUTLAYS

EFFECTIVE FISCAL YEAR 2022

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

FISCAL ACCOUNTING OPERATIONS

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
 

Procedure Version Log

All modifications to this document will be tracked to maintain version history. Each modification will require an entry into the log, including the

version, date of the modification, author, reviewer, and description of the changes. All updates to procedures will be subject to a review and

approval process. Updates that do not change the actual process will be considered minor. Minor updates will be reflected with a new version dot 

number (i.e., 1.1). Updates to procedures that alter the current process will be considered major. Major revisions/changeswill require a review and

will be reflected with a new primary number (i.e., 2.0).

Version 

Number

Date Author(s) Reviewer(s) Description of Change

1.0 9/2010 N/A N/A Original

1.1 8/30/21 Regina Epperly Josh Hudkins Update USSGL account titles 

and financial statements.

NOTE: This scenario follows USSGL TFM Bulletin No. 2022-10 (February 2022) and Part 2 2022 crosswalks.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 3 of 38 February 2022

Background:

Office of Management and Budget (OMB) Circular No. A-11 states “If you return a cash advance or other offsetting collection or 

special or trust fund receipts received in a prior fiscal year, you must record an obligation and an outlay in the current fiscal year.”1 In 

order to effectively illustrate this OMB requirement, three USSGL scenarios were developed:

• “Refunds of Prior-Year Advances Refunded in the Current Year From Unexpired TAFS As Obligations and 

Outlays” 

• “Refunds of Prior-Year Spending Authority From Offsetting Collections (Other Than Advances) Refunded in the Current 

Year From Unexpired TAFS As Obligations and Outlays” 

• “Refunds of Prior-Year Advances and other Spending Authority From Offsetting Collections Refunded in the Current 

Year From Expired TAFS As Obligations and Outlays” 

This scenario addresses the first bullet above. It displays USSGL account 425300, “Prior-Year Unfilled Customer Orders With 

Advance – Refunds Paid,” and transactions that meet the budgetary requirements for returning a cash advance that was received in a 

prior year.

1 OMB Circular No. A-11, Section 20.10, page 38 (August 2021)
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 4 of 38 February 2022

Listing of USSGL Accounts Used in This Scenario

Account Number Account Title

Budgetary

411900 Other Appropriations Realized

420100 Total Actual Resources – Collected

421000 Anticipated Reimbursements and Other Income

422200 Unfilled Customer Orders With Advance

425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources

425300 Prior-Year Unfilled Customer Orders With Advance – Refunds Paid

425400 Reimbursements Earned – Collected From Non-Federal Sources

445000* Unapportioned – Unexpired Authority

449000** Anticipated Resources – Unapportioned Authority

451000 Apportionments

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

461000 Allotments – Realized Resources

480200 Undelivered Orders – Obligations, Prepaid/Advanced

487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders – Obligations, Refunds Collected

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

141000 Advances and Prepayments

231000 Liability for Advances and Prepayments

310000 Unexpended Appropriations - Cumulative

310100 Unexpended Appropriations – Appropriations Received

310710 Unexpended Appropriations – Used - Disbursed

331000 Cumulative Results of Operations

520000 Revenue From Services Provided

570010 Expended Appropriations - Disbursed

610000 Operating Expenses/Program Costs

* Revised USSGL account effective FY 2022 ** New USSGL account effective FY 2022
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 5 of 38 February 2022

Scenario Assumptions:

• The GTAS BEA Category Indicator Attribute for illustrations purposes is discretionary.

• This is a no-year TAFS or a multi-year TAFS where the period of availability is not about to expire.

• While this scenario illustrates transactions between federal performing and ordering entities for reimbursable activity, the 

ordering entity receives an appropriation. Therefore, the transactions for the ordering entity would be considered direct 

activity.

• This example does not address earmarked or fiduciary funds.

• The agreement between the two entities is for more than one year.

Year 1: 

1. To record the federal ordering agency’s enactment of appropriation. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

411900 Other Appropriations 

Realized

 445000 Unapportioned –

 Unexpired Authority 

Proprietary Entry 

101000 (G)2 Fund Balance With 

Treasury (RC 40)

 310100 (G) Unexpended

 Appropriations – Appropriations

 Received (RC 41) 

50,000

50,000

50,000

50,000

A104

2 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 6 of 38 February 2022

2. To record the federal ordering entity’s budget authority apportioned by the Office of Management and Budget and available for allotment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned - Unexpired

Authority

 451000 Apportionments 

Proprietary Entry

None

50,000

50,000

A116

3. To record the federal ordering entity’s allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources 

Proprietary Entry

None

50,000

50,000

A120
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 7 of 38 February 2022

4. The performing agency anticipates $50,000 of spending authority from offsetting collections for federal orders. In addition, the agency 

submits an SF 132: Apportionment and Reapportionment Schedule, to OMB requesting apportionment. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements and 

Other Income

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

50,000

50,000

A702

Budgetary Entry

None

Proprietary Entry 

None

5. The performing entity anticipates $20,000 of anticipated reimbursements from non-Federal sources. In this situation, there is a reimbursable 

agreement in place (i.e., reimbursable).

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements

 449000 Anticipated Resources –

 Unapportioned Authority

Proprietary Entry

None

20,000

20,000

A702

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario. 

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario. 
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 8 of 38 February 2022

6. To record anticipated resources apportioned by Office of Management and Budget but not available for use until they are realized for 

anticipated resources in programs subject to apportionment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

449000 Anticipated Resources –

Unapportioned Authority

 459000 Apportionments – 

 Anticipated Resources – Programs 

 Subject to Apportionment

Proprietary Entry

None

70,000

70,000

A118

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 9 of 38 February 2022

7. The performing agency accepts order #1, a $50,000 advance on an order for services from a Federal ordering entity. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

422200 Unfilled Customer Orders With 

Advance

 421000 Anticipated Reimbursements 

 and Other Income

459000 Apportionments – Anticipated 

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

Proprietary Entry

101000 (G) Fund Balance With Treasury 

 (RC 40)3

 231000 (F) Liability for Advances and 

 Prepayments (RC 23)

50,000

50,000

50,000

50,000

50,000

50,000

C182

A123

C182

Budgetary Entry

461000 Allotments – Realized 

Resources

 480200 Undelivered Orders –

 Obligations, Prepaid/Advanced

Proprietary Entry 

141000 (F) Advances and Prepayments 

 (RC 23)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

50,000

50,000

50,000

50,000

B308

3 3 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 10 of 38 February 2022

8. To record the allotment of authority.

Performing Entity Debit Credit TC Ordering Entity Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

30,000

30,000 A120

Budgetary Entry

None

Proprietary Entry 

None

9. The performing agency records payment and disbursement of funds for the services provided for Order #1.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid 

Proprietary Entry

610000 (N) Operating Expenses/Program 

Costs

 101000 (G) Fund Balance With Treasury

 

 

20,000

20,000

20,000

20,000

B107

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 11 of 38 February 2022

10. The performing agency performs services and applies the advance in the amount of $20,000, completing one of the tasks relating to order 

#1.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425200 Reimbursements Earned – Collected

From Federal/Non-Federal Exception 

Sources

 422200 Unfilled Customer Orders With 

 Advance

Proprietary Entry

231000 (F) Liabilities for Advances and 

Prepayments (RC 23)

 520000 (F) Revenue From Services 

 Provided (RC 24)

20,000

20,000

20,000

20,000

A711

Budgetary Entry

480200 Undelivered Orders –

Obligations, Prepaid/Advanced

 490200 Delivered Orders –

 Obligations, Paid

Proprietary Entry 

610000 (F) Operating Expenses 

/Program Costs (RC 24)

 141000 (F) Advances and 

 Prepayments (RC 23)

If funded by direct appropriation, 

also post:

Budgetary Entry

None

Proprietary Entry

310710 (G) Unexpended Appropriations 

– Used – Disbursed

 570010 (G) Expended 

 Appropriations - Disbursed 

20,000

20,000

20,000

20,000

20,000

20,000

B604

B234
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 12 of 38 February 2022

11. The performing entity accepts Order #2, a $20,000 advance on an order for services from a non-Federal ordering entity with a reimbursable 

agreement (i.e., reimbursable). 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

422200 Unfilled Customer Orders With 

Advance

 421000 Anticipated Resources

459000 Apportionments – Anticipated

Resources – Programs Subject to 

Apportionment

 451000 Apportionments

Proprietary Entry

101000 (G) Fund Balance With Treasury

 (RC 40)

 231000 (N) Liability for Advances and 

 Prepayments (RC 23)

20,000

20,000

20,000

20,000

20,000

20,000

C182

A123

C182

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

12. The record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

 

Proprietary Entry

None

15,000

15,000 A120

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 13 of 38 February 2022

13. The performing agency records payment and disbursement of funds for the services provided for Order #2.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid 

Proprietary Entry

610000 (N) Operating Expenses/Program 

Costs

 101000 (G) Fund Balance With Treasury 

 

10,000

10,000

10,000

10,000

B107

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

14. The entity provides services related to Year 1 Order #2 and applies the advance in the amount of $10,000.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425400 Reimbursements Earned –

Collected From Non-Federal Sources

 422200 Unfilled Customer Orders With

 Advance

Proprietary Entry

231000 (N) Liability for Advances and 

Prepayments 

 520000 (N) Revenue From Services 

 Provided

10,000

10,000

10,000

10,000

A710

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 14 of 38 February 2022

Preclosing Adjusted Trial Balance Period 12

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized - - 50,000 D -

422200 Unfilled Customer Orders With Advance 40,000 R - - -

425200 Reimbursements Earned – Collected From Federal/NonFederal Exception Sources20,000 R - - -

425400 Reimbursements Earned – Collected From Non-Federal 

Sources

10,000 R

451000 Apportionments 25,000 R

461000 Allotments – Realized Resources - 15,000 R - -

480200 Undelivered Orders – Obligations, Prepaid/Advanced - - - 30,000 D

490200 Delivered Orders – Obligations, Paid - 30,000 R - 20,000 D

Total 70,000 70,000 50,000 50,000

Proprietary

101000 (G) Fund Balance With Treasury 40,000 - - -

141000 (F) Advances and Prepayments - - 30,000 -

231000 (F) Liability for Advances and Prepayments - 30,000 - -

231000 (N) Liability for Advances and Prepayments 10,000

310100 (G) Unexpended Appropriations – Appropriations Received - - - 50,000

310710 (G) Unexpended Appropriations – Used - Disbursed 20,000

520000 (F) Revenue From Services Provided - 20,000 - -

520000 (N) Revenue From Services Provided 10,000

570010 (G) Expended Appropriations - Disbursed 20,000

610000 (N) Operating Expenses/Program Costs 30,000 - - -

610000 (F) Operating Expenses/Program Costs 20,000

Total 70,000 70,000 70,000 70,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 15 of 38 February 2022

Year 1: Closing Entries:

15. To record the consolidation of actual net-funded resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 425200 Reimbursements Earned -

 Collected From Federal/Non-Federal

 Exception Sources

 425400 Reimbursements Earned –

 Collected From Non-Federal Sources

Proprietary Entry

None

30,000

20,000

10,000

F302

Budgetary Entry

420100 Total Actual Resources –

Collected

 411900 Other Appropriations Realized

Proprietary Entry 

None

50,000

50,000

F302

16. To record the closing of unobligated balances to unapportioned authority for unexpired status in a no-year fund.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

461000 Allotments – Realized Resources

 445000 Unapportioned – Unexpired 

 Authority

Proprietary Entry

None

25,000

15,000

40,000

F308

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 16 of 38 February 2022

17. To record the closing of paid delivered orders to total actual resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, 

Paid

 420100 Total Actual Resources -

Collected

Proprietary Entry

None

30,000

30,000

F314

Budgetary Entry

490200 Delivered Orders – Obligations, 

Paid

 420100 Total Actual Resources –

 Collected

Proprietary Entry 

None

20,000

20,000

F314

18. To record the closing of revenue and expenses to cumulative results of operations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

520000 (F) Revenue From Services 

Provided (RC 24)

520000 (N) Revenue From Services 

Provided (RC 24)

 331000 Cumulative Results of Operations

 

331000 Cumulative Results of Operations

 610000 (N) Operating Expenses/Program 

 Costs

20,000

10,000

30,000

30,000

30,000

F336

Budgetary Entry

None

Proprietary Entry 

570010 (G) Expended Appropriations –

Disbursed

 331000 Cumulative Results of 

 Operations

331000 Cumulative Results of 

Operations

 610000 (F) Operating Expenses/

 Program Costs (RC 24)

20,000

20,000

20,000

20,000

F336
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 17 of 38 February 2022

19. To record the closing of fiscal year activity to unexpended appropriations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry 

310100 (G) Unexpended Appropriations 

– Appropriations Received 

 310000 Unexpended 

 Appropriations – Cumulative 

 310710 (G) Unexpended 

 Appropriations – Used - Disbursed

 

50,000

30,000

20,000

F342
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 18 of 38 February 2022

Year 1: Post Closing Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected - - 30,000 D -

422200 Unfilled Customer Orders With Advance 40,000 R - - -

445000 Unapportioned - Unexpired Authority - 40,000 R - -

480200 Undelivered Orders – Obligations, Prepaid/Advanced - - - 30,000 D

Total 40,000 40,000 30,000 30,000

Proprietary

101000 (G) Fund Balance With Treasury 40,000 - - -

141000 (F) Advances and Prepayments - - 30,000 -

231000 (F) Liability for Advances and Prepayments - 30,000 - -

231000 (N) Liability for Advances and Prepayments 10,000

310000 Unexpended Appropriations – Cumulative - - - 30,000

Total 40,000 40,000 30,000 30,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 19 of 38 February 2022

Financial Statements:

BALANCE SHEET

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (Note 3) (RC 40) (101000E) 40,000 -

5. Other Assets (Note 12) (141000E) - 30,000

7. Total Intra-governmental 40,000 30,000

19. Total assets 40,000 30,000

Liabilities (Note 13)

Intra-governmental

25 Advances from others and deferred revenue (RC 23) (231000E) 30,000 -

27. Total Intra-governmental 30,000 -

Other than intra-governmental/With the public

36. Advances from others and deferred revenue (231000E) 10,000

38. Total other than intra-governmental/with the public 10,000

39. Total liabilities 40,000 -

40. Commitments and Contingencies (Note 19)

Net position:

41. Total Unexpended Appropriation (Combined or Consolidated)

41.1 Unexpended appropriations – Funds From Dedicated Collections (Note 20) (310100E, 

310710E)

- 30,000

42. Total Cumulative Results of Operations (Combined or Consolidated)

42.1

Cumulative results of operations - Funds From Dedicated Collections (520000, 570010E, 

610000E) - -

43. Total net position - 30,000

44. Total liabilities and net position 40,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 20 of 38 February 2022

STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Gross Program Costs (Note 21):

Program A:

1. Gross costs (610000E) 30,000 20,000

2. Less: earned revenue (520000E) 30,000 -

3. Net program costs: - 20,000

5. Net program costs including Assumption Changes: - 20,000

8. Net cost of operations - 20,000

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Unexpended Appropriations:

 4. Appropriations received (310100E) - 50,000

 7. Appropriations used (310710E) - 20,000

 8. Total Budgetary Financing Sources - 30,000

 9. Total Unexpended Appropriations - 30,000

Budgetary Financing Sources:

14. Appropriations Used (570010E) - 20,000

23. Total Financing Sources - 20,000

24. Net Cost of Operations - 20,000

25. Net Change - -

26. Cumulative Results of Operations - -

27. Net Position - 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 21 of 38 February 2022

STATEMENT OF BUDGETARY RESOURCES

Performing 

Agency 

Ordering 

Agency 

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) - 50,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (422200E, 

425200E, 425400E)

70,000 -

1910 Total budgetary resources (calc.) 70,000 50,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (480200E, 490200E) 30,000 50,000

2204 Apportioned, unexpired account (451000E, 461000E) 40,000 -

2412 Unexpired unobligated balance, end of year 40,000 -

2490 Unobligated balance, end of year (total) 40,000 -

2500 Total budgetary resources (calc.) 70,000 50,000

Outlays, net:

4190

Outlays, net (total) (discretionary and mandatory) (calc.) (422200E, 425200E, 

425400E, 480200E, 490200E)

(40,000) 50,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 22 of 38 February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (480200E, 490200E) - 30,000 -

Appropriations:

Discretionary:

1100 Appropriation (411900E) - - 50,000 50,000

1160 Appropriation, discretionary (total) - - 50,000 50,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200E, 425200E, 425400E) 70,000 70,000 - -

1750 Spending authority from offsetting collections, discretionary (total) 70,000 70,000 - -

1900 Budget authority (total) 70,000 70,000 50,000 50,000

1910 Total budgetary resources (calc.) 70,000 - 50,000 -

1930 Total budgetary resources available (calc.) - 70,000 - 50,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (451000E, 461000E) - 40,000 - -

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2001 Category A (by quarter) (480200E, 490200E) - - 50,000 -

Reimbursable:

2101 Category A (by quarter) (490200E) 30,000 - - -

2104 Reimbursable obligations (total) (calc.) 30,000 - 50,000 -

2170 New obligations, unexpired accounts (480100E, 490200E) 30,000 50,000

2190 New obligations and upward adjustments (total) 30,000 - 50,000 -

2201 Available in the current period (451000E, 461000E) 40,000 - - -

2412 Unexpired unobligated balance: end of year 40,000 - - -

2490 Unobligated balance, end of year (total) (calc.) 40,000 - - -

2500 Total budgetary resources (calc.) 70,000 - 50,000 -
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 23 of 38 February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency

SF 133 Schedule P SF 133 Schedule P

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (480200E, 490200E) 30,000 30,000 50,000 50,000

3020 Outlays (gross) (-) (480200E, 490200E) (30,000) (30,000) (50,000) (50,000)

3200 Obligated balance, end of year (+ or -) - - - -

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 70,000 70,000 50,000 50,000

4010 Outlays from new discretionary authority (480200E, 490200E) 30,000 30,000 50,000 50,000

4020 Outlays, gross (total) (calc.) 30,000 30,000 50,000 50,000

4030 Federal sources (-) (422200E, 425200E) (60,000) (60,000) - -

4033 Non-federal sources (-) (425400E) (10,000) (10,000)

4040 Offsets against gross budget authority and outlays (total) (-) (70,000) (70,000) - -

4070 Budget authority, net (discretionary) (calc.) - - 50,000 50,000

4080 Outlays, net (discretionary) (calc.) (40,000) (40,000) 50,000 50,000

4180 Budget authority, net (total) - - 50,000 50,000

4190 Outlays, net (total) (40,000) (40,000) 50,000 50,000

Unexpended balances 

(Direct/Reimbursable/Discretionary/Mandatory)

5322 Reimbursable unobligated balance, end of year (451000E, 461000E) 30,000 30,000 - -

5323 Discretionary unobligated balance, end of year (451000E, 461000E) 30,000 30,000 - -
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 24 of 38 February 2022

Reclassified Financial Statements:

Note: Effective FY 2021, the Reclassified Balance Sheet is the same as the Balance Sheet. Therefore, the Reclassified Balance 

Sheet is not presented in this scenario.

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1 Gross cost

2 Non-federal gross cost (610000E) 30,000 -

6 Total non-federal gross cost (calc.) 30,000 -

7 Federal gross cost

7.3 Buy/sell cost (RC24) - Footnote 2 20,000

8 Total federal gross cost (calc.) - 20,000

9 Department total gross cost (calc.) 30,000 20,000

10 Earned revenue - -

11 Non-federal earned revenue 10,000

12 Federal earned revenue

12.2 Buy/sell revenue (exchange) (RC 24/2) (520000E) 20,000 -

13 Total federal earned revenue (calc.) 20,000 -

14 Department total earned revenue (calc.) 30,000 -

15 Net cost of operations (calc.) - 20,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 25 of 38 February 2022

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) – Footnote 

1 (310100E)

- 50,000

7.2 Appropriations used (RC 39) (310710E) - 20,000

7.3 Appropriations expended (RC 38) – Footnote 1 (570010E) - 20,000

7.20 Total budgetary financing sources (calc.) - 10,000

9 Net cost of operations (+/-) - 20,000

10 Net position, end of period - 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 26 of 38 February 2022

Year 2:

1. The Performing Entity records budget authority apportioned by OMB. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

445000 Unapportioned - Unexpired

Authority

 451000 Apportionments

Proprietary Entry

None

40,000

40,000

A116

Budgetary Entry

None

Proprietary Entry

None

2. To record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources

Proprietary Entry

None

40,000

40,000

A120

Budgetary Entry

None 

Proprietary Entry

None
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 27 of 38 February 2022

3. It has been determined that the remaining tasks related to order #1 are cancelled, thus order #1 is considered complete. Therefore, the 

Performing Entity must return the remaining $30,000 of the advance to the ordering fund and record an obligation and outlay. It also must 

reduce the order, while at the same time maintaining a resource to support the obligation and outlay. (NOTE: OMB requires the use of object 

class 44.)

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425300 Prior-Year Unfilled Customer 

Orders With Advance – Refunds Paid

 422200 Unfilled Customer Orders With 

 Advance

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

231000 (F) Liability for Advances and 

Prepayments (RC 23)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

30,000

30,000

30,000

30,000

30,000

30,000

B610

A712

Budgetary Entry

487200 Downward Adjustment of PriorYear Prepaid/Advanced Undelivered 

Orders – Obligations, Refunds Collected

 445000 Unapportioned - Unexpired

 Authority

Proprietary Entry 

101000 (G) Fund Balance With 

Treasury (RC 40)

 141000 Advances and Prepayments 

 (RC 23)

30,000

30,000

30,000

30,000

C130
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 28 of 38 February 2022

4. It has been determined that the remaining tasks related to order #2 are cancelled, thus order #2 is considered complete. Therefore, the 

Performing Entity must return the remaining $10,000 of the advance to the non-federal ordering fund and record an obligation and outlay. It 

also must reduce the order, while at the same time maintaining a resource to support the obligation and outlay. (NOTE: OMB requires the use of 

object class 44.)

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425300 Prior-Year Unfilled Customer 

Orders With Advance – Refunds Paid

 422200 Unfilled Customer Orders With 

 Advance

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, 

 Paid

Proprietary Entry

231000 (N) Liability for Advances and 

Prepayments (RC 23)

 101000 (G) Fund Balance With 

 Treasury (RC 40)

10,000

10,000

10,000

10,000

10,000

10,000

B610

A712

Budgetary Entry

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.

Proprietary Entry 

Ordering Entity is non-Federal. No 

entry will be shown in this scenario.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 29 of 38 February 2022

Year 2: Preclosing Adjusted Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected - - 30,000 D -

425300 Prior-Year Unfilled Customer Orders With Advance –

Refunds Paid

40,000 R - - -

445000 Unapportioned - Unexpired Authority - - - 30,000 D

480200 Undelivered Orders – Obligations, Prepaid/Advanced 30,000 D

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders – Obligations, Refunds Collected

- - 30,000 D -

490200 Delivered Orders – Obligations, Paid - 40,000 R - -

Total 40,000 40,000 60,000 60,000

Proprietary

101000 (G) Fund Balance With Treasury - - 30,000 -

310000 Unexpended Appropriations – Cumulative - - - 30,000

Total - - 30,000 30,000

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 30 of 38 February 2022

Year 2: Closing Entries

5. To record the consolidation of actual net-funded resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

420100 Total Actual Resources - Collected

 425300 Prior-Year Unfilled Customer 

 Orders With Advance – Refunds Paid

Proprietary Entry

None

40,000

40,000

F302

Budgetary Entry

None

Proprietary Entry 

None

6. To record the closing of paid delivered orders to total actual resources.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

490200 Delivered Orders – Obligations, 

Paid

 420100 Total Actual Resources -

Collected

Proprietary Entry

None

40,000

40,000

F314

Budgetary Entry

None

Proprietary Entry 

None
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 31 of 38 February 2022

7. To record the closing of downward adjustments and transfers to undelivered orders – obligations prepaid and advanced.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

480200 Undelivered Orders –

Obligations, Prepaid/Advanced

 487200 Downward Adjustments of 

 Prior Year Prepaid/Advanced 

 Undelivered Orders – Obligations, 

 Refunds Collected

Proprietary Entry 

None

30,000

30,000

F328

Year 2 Postclosing Trial Balance

Performing Agency Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected - - 30,000 D -

445000 Unapportioned - Unexpired Authority - - - 30,000 D

Total - - 30,000 30,000

Proprietary

101000 (G) Fund Balance With Treasury - - 30,000 -

310000 Unexpended Appropriations – Cumulative - - - 30,000

Total - - 30,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 32 of 38 February 2022

* R beside an amount represents Reimbursable activity. ** D beside an amount represents Direct activity.

Year 2 Financial Statements:

BALANCE SHEET

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (Note 3) (101000E) - 30,000

7. Total intragovernmental - 30,000

19. Total assets - 30,000

Liabilities (Note 13)

Intra-governmental

27. Total Intra-governmental - -

39. Total liabilities - -

Net position:

41. Total Unexpended Appropriation (Combined or Consolidated)

41.1 Unexpended appropriations – Funds From Dedicated Collections (Note 20) (310000B) - 30,000

42. Total Cumulative Results of Operations (Combined or Consolidated)

42.1

Cumulative results of operations - Funds From Dedicated Collections (Note 20) (520000, 

570000E, 610000E) - -

43. Total net position - 30,000

44. Total liabilities and net position - 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 33 of 38 February 2022

STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Gross Program Costs (Note 22):

Program A:

1. Gross costs - -

2. Less: earned revenue - -

3. Net program costs - -

5. Net program costs including Assumption Changes: - -

8. Net cost of operations - -

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

Unexpended Appropriations:

 1. Beginning Balance (310000B) - 30,000

 3. Beginning balance, as adjusted - 30,000

 8. Total Budgetary Financing Sources - -

 9. Total Unexpended Appropriations - 30,000

23. Total Financing Sources - -

24. Net Cost of Operations - -

25. Net Change - -

26. Cumulative Results of Operations - -

27. Net Position - 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 34 of 38 February 2022

STATEMENT OF BUDGETARY RESOURCES

Performing 

Agency 

Ordering 

Agency 

Line 

No. Budgetary resources:

1071 Unobligated balance from prior year budget authority, net (discretionary and mandatory) 

(420100B, 422200B, 425300E, 480200E, 487200E, 490200E)

40,000 30,000

1290 Appropriations (discretionary and mandatory) (411900E) - -

1890 Spending authority from offsetting collections (discretionary and mandatory) (422200E, 

425200E)

- -

1910 Total budgetary resources (calc.) 40,000 30,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (480200B, 480200E, 490200E) 40,000 -

2404 Unapportioned, unexpired accounts (445000E) - 30,000

2412 Unexpired unobligated balance, end of year - 30,000

2490 Unobligated balance, end of year (total) - 30,000

2500 Total budgetary resources (calc.) 40,000 30,000

Outlays, net:

4190

Outlays, net (total) (discretionary and mandatory) (calc.) (422200B, 425300E,

480200B, 480200E, 487200E, 490200E)

40,000 (30,000)
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 35 of 38 February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (480200B, 480200E, 

490200E)

- 40,000 - -

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (420100B, 422200B, 

480200B)

40,000 40,000 - -

1033 Recoveries of prior year paid obligations (487200E) - - 30,000 30,000

1070 Unobligated balance (total) 40,000 40,000 30,000 30,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200B, 425300E) - - - -

1750 Spending authority from offsetting collections, discretionary (total) - - - -

1900 Budget authority (total) - - - -

1910 Total budgetary resources (calc.) 40,000 - 30,000 -

1930 Total budgetary resources available (calc.) - 40,000 - 30,000

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (445000E) - - - 30,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Reimbursable:

2101 Category A (by quarter) (480200B, 480200E, 490200E) 40,000 - - -

2104 Reimbursable obligations (total) (calc.) 40,000 - - -

2170 New obligations, unexpired accounts (480200B, 480200E, 490200E) 40,000 - - -

2190 New obligations and upward adjustments (total) 40,000 - - -

2403 Other (445000E) - - 30,000 -

2412 Unexpired unobligated balance: end of year - - 30,000 -

2490 Unobligated balance, end of year (total) (calc.) - - 30,000 -

2500 Total budgetary resources (calc.) 40,000 - 30,000 -
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 36 of 38 February 2022

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Performing Agency Ordering Agency

SF 133 Schedule P SF 133 Schedule P

Memorandum (non-add) entries:

2501 Subject to apportionment unobligated balance, end of year (445000E) - - 30,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (480200B, 480200E, 490200E) 40,000 40,000 - -

3020 Outlays (gross) (-) (480200B, 480200E, 490200E) (40,000) (40,000) - -

3200 Obligated balance, end of year (+ or -) - - - -

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) - - - -

4010

Outlays from new discretionary authority (480200B, 480200E, 

490200E)

40,000 40,000 -

-

4020 Outlays, gross (total) (calc.) 40,000 40,000 - -

4030 Federal sources (-) (422200B, 425300E, 487200E) - - (30,000) (30,000)

4040 Offsets against gross budget authority and outlays (total) (-) - - (30,000) (30,000)

4053 Recoveries of prior paid obligations, unexpired accounts (487200E) - - 30,000 30,000

4060 Additional offsets against budget authority only (total) - - 30,000 30,000

4070 Budget authority, net (discretionary) (calc.) - - - -

4080 Outlays, net (discretionary) (calc.) 40,000 40,000 (30,000) (30,000)

4180 Budget authority, net (total) - - - -

4190 Outlays, net (total) 40,000 40,000 (30,000) (30,000)

Unexpended balances

5311 Direct unobligated balance, start of year (420100B, 480200B) - - - -

5312 Reimbursable unobligated balance, start of year (422200B) 40,000 40,000 - -

5313

Discretionary unobligated balance, start of year (420100B, 422200B, 

480200B)

40,000 40,000 - -

5321 Direct unobligated balance, end of year (445000E) - - 30,000 30,000

5323 Discretionary unobligated balance, end of year (445000E) - - 30,000 30,000
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 37 of 38 February 2022

RECLASSIFIED FINANCIAL STATEMENTS YEAR 2:

Note: Effective FY 2021, the Reclassified Balance Sheet is the same as the Balance Sheet. Therefore, the Reclassified Balance 

Sheet is not presented in this scenario.

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1 Gross cost

2 Non-federal gross cost - -

6 Total non-federal gross cost (calc.) - -

7 Federal gross cost

8 Total federal gross cost (calc.) - -

9 Department total gross cost (calc.) - -

10 Earned revenue - -

12 Federal earned revenue

12.2 Buy/sell revenue (exchange) (RC 24/2) - -

13 Total federal earned revenue (calc.) - -

14 Department total earned revenue (calc.) - -

15 Net cost of operations (calc.) - -
REFUNDS OF PRIOR-YEAR ADVANCES REFUNDED IN THE CURRENT YEAR FROM UNEXPIRED TAFS AS 

OBLIGATIONS AND OUTLAYS

Effective Fiscal 2022

Page 38 of 38 February 2022

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Performing 

Agency 

Ordering 

Agency 

1 Net position, beginning of period (310000B) - 30,000

4 Net position, beginning of period - adjusted - 30,000

7.20 Total budgetary financing sources (calc.) - -

9 Net cost of operations (+/-) - -

10 Net position, end of period - 30,000