Forward Funding Scenario

Page 1 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Forward funding is an appropriation of budget authority that becomes available for 

obligation in the last quarter of the fiscal year for the financing of ongoing grant 

programs during the next fiscal year.1

 The budget authority for such programs is 

included in the budget totals for the year in which it is appropriated. This device is often 

used for education programs, so that grants can be made on a school year basis. The 

language providing forward funding for education programs will specify that amounts

appropriated, in most but not all cases, will not be available until some time into the year 

of the appropriation (e.g. July 1, 2004) and in most cases will specify that such amounts 

will remain available until the end of the succeeding fiscal year. In other cases (e.g. 

Federal Pell grants), the funds become available on October 1st but are not normally 

obligated until July 1st or later and are available for obligation for an additional year.

Forward funding is also used in the training and employment area. Forward funding for 

youth training grant programs provides appropriations for a program year that starts on 

April 1st of the fiscal year of the appropriation. Financing extends through June 30th of 

the following fiscal year. For most other training and employment programs, forward 

funding provides appropriations for a program year that starts July 1st of the fiscal year of 

the appropriation. Financing extends through June 30th of the following fiscal year. 

Program years are authorized for training programs under the Workforce Investment Act 

and operation of the State Employment Service under section 6 of the Wagner-Peyser 

Act. 2

In an Appropriation Act for 2004 (multi-year): ...$2,000 shall become available on July 

1, 2004 (Quarter 4) and shall remain available through September 30, 2005 for the 

academic year 2004 – 2005.

October 1, 2003 (FY 2004 – Quarter 1)

1. To record the enactment of an appropriation and receipt of warrants 

FY 2004 – QTR 1

Budgetary Entry

DR 4119 Other Appropriations Realized 2,000

CR 4450 Unapportioned Authority 2,000

Proprietary Entry

DR 1010 Fund Balance With Treasury 2,000

CR 3101 Unexpended Appropriations – Appropriations 

 Received 2,000

TC 

A104

 1 OMB Circular No. A-11(2004) Section 20.3(c). 2 Budget of the United States, Appendix, Fiscal Year 2005 (pgs. 1199, 1200). 

 
Forward Funding Scenario

Page 2 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

2. To record budgetary authority apportioned by OMB and available for allotment. 

FY 2004 – QTR 1

Budgetary Entry

DR 4450 Unapportioned Authority 2,000

CR 4510 Apportionments 2,000 (Avail. Time : S)

3

 

Proprietary Entry

None 

TC 

A116

Pre - Closing Adjusting Trial Balance

FY 2004 – QTR 1

FY 2004 - QTR 1 Debit Credit

Budgetary

4119

4510

4450

Total

Proprietary

1010

3101

Total

2,000

 

 0

2,000

2,000

 0

2,000

 

2,000

 0

2,000

2,000

2,000

 3 Availability_Time attribute “S” – indicates that the budgetary resource is available for new obligations in a subsequent period. 

 (USSGL TFM Supplemental, September 2004, pg. IV-51)
Forward Funding Scenario

Page 3 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

 4

Closing Entries for Quarter 1 Reporting

1. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations Received 2,000

 CR 3100 Unexpended Appropriations Cumulative 2,000 

TC 

F233

Post- Closing Trial Balance

FY 2004 – QTR 1

FY 2004 – QTR 1 Debit Credit

Budgetary

4119

4510

Total

Proprietary

1010

3100

Total

 1,000

 0

1,000

 2,000

 0

 2,000

 1,000

 1,000

 

 2,000

 2,000

 4 Closing Entries are for illustrative purposes only.
Forward Funding Scenario

Page 4 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

As of June 30, 2004 (FY 2004 – QTRs 1 – 3)

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations (4119E) 2,000

7. Total Budgetary Resources 2,000

STATUS OF BUDGETARY RESOURCES

10. Unobligated Balance Not available

A. Apportioned For Subsequent Periods (4510 – S)5 2,000

11. Total Status of Budgetary Resources 2,000

 5 Availability_Time attribute “S” – available in subsequent period (Crosswalk line 10A – Apportioned in Subsequent Period)

 (USSGL TFM Supplemental, September 2004, pgs. IV-51, V-12)
Forward Funding Scenario

Page 5 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

 Reversing Entries

1. To reverse the entry to record closing of fiscal year activity that increases 

 unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3100 Unexpended Appropriations Cumulative 2,000 

 CR 3101 Unexpended Appropriations – Appropriations Received 2,000 

TC 

F233

Beginning Trial Balance

FY 2004 – QTR 4

FY 2004 – QTR 4 Debit Credit

Budgetary

4119

4510

Total

Proprietary

1010

3101

Total

 1,000

 0

 1,000

 2,000

 0

 2,000

 1,000

1,000

2,000

2,000 
Forward Funding Scenario

Page 6 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

July 1, 2004 (FY 2004 – QTR 4)

1. To record allotment of authority. 

FY 2004 – QTR 4

Budgetary Entry

DR 4510 Apportionments 2,000

CR 4610 Allotments – Realized Resources 2,000

Proprietary Entry

None 

TC 

A120

2. Purchase request for $1,000, was approved. (Commitment)

FY 2004 – QTR 4

Budgetary Entry

DR 4610 Allotments – Realized Resources 1,000

CR 4700 Commitments – Programs Subject to

 Apportionment 1,000 

Proprietary Entry

None 

TC 

B202

3. To record current-year undelivered orders.

FY 2004 – QTR 4

Budgetary Entry

DR 4700 Commitments– Programs Subject to 

 Apportionment 1,000 

CR 4801 Undelivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None 

TC 

B204

4. To record the delivery of goods and accrue a liability.

FY 2004 – QTR 4

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4901 Delivered Orders – Obligations, Unpaid 1,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,000

CR 2110 Accounts Payable 1,000

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000

TC 

B302

B134
Forward Funding Scenario

Page 7 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

5. Payment schedule certified and confirmed.

FY 2004 – QTR 4

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 1,000

CR 4902 Delivered Orders- Obligations, Paid 1,000

Proprietary Entry

DR 2110 Accounts Payable 1,000

CR 1010 Fund Balance With Treasury 1,000

TC 

B110

Pre - Closing Adjusted Trial Balance

FY 2004

FY 2004 Debit Credit

Budgetary

4119

4450

4510

4610

4700

4801

4901

4902

Total

Proprietary

1010

2110

3101

3107

5700

6100

Total

2,000

 

 0

2,000

1,000

 

1,000

 

1,000

3,000

 

 0

 0

1,000

 0

 0 

 0 

1,000

2,000

 

 0

2,000

 

1,000

 0

3,000
Forward Funding Scenario

Page 8 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to 

cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 1,000

CR 6100 Operating Expense/Program Costs 1,000

 AND

DR 5700 Expended Appropriations 1,000

CR 3310 Cumulative Results of Operations 1,000

TC 

F228

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

Budgetary Entry

DR 4201 Total Actual Resources - Collected 2,000

CR 4119 Other Appropriations Realized 2,000

Proprietary Entry

None 

TC 

F204

3. To record the closing of Expended Authority - Paid.

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 1,000

CR 4201 Total Actual Resources - Collected 1,000

Proprietary Entry

None 

TC 

F214

4. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations

 Received 2,000

CR 3100 Unexpended Appropriations Cumulative 1,000

CR 3107 Unexpended Appropriations - Used 1,000

TC 

F233
Forward Funding Scenario

Page 9 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

5. To record the closing of unobligated balances to unapportioned authority for 

 unexpired multi-year funds.

Budgetary Entry

DR 4610 Allotments – Realized Resources 1,000

CR 4450 Unapportioned Authority 1,000

Proprietary Entry

None

TC 

F210

Post- Closing Trial Balance

FY 2004

FY 2004 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

1,000

 0

1,000

1,000

 0

1,000

 

1,000

1,000

 

1,000

1,000
Forward Funding Scenario

Page 10 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES 

For the Year Ended September 30, 2004

BUDGETARY RESOURCES 

1. Budget Authority

A. Appropriations (4119E) 2,000

7. Total Budgetary Resources 2,000

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred: 

A2. Direct, Category B6 (4902E) 1,000

9. Unobligated Balance:

A. Apportioned

1. Balance, Currently Available (4610E) 1,000

11. Total Status of Budgetary Resources 2,000

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

Outlays 

15A. Disbursements (4902E) 1,000

USSGL 2108 Year-end Closing Statement

FY 2004

Column 5 Post-closing Unexpended Balance (1010E) 1,000

Column 11 Unobligated Balance (4610E) 1,000

 6 B - Category B attribute – A distribution made by the Office of Management and Budget of budgetary 

resources by other specified time periods, programs, activities, projects or combinations thereof. (OMB 

Circular No. A-11 (2004) Appendix F-17).
Forward Funding Scenario

Page 11 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, FY 2004

(in dollars/thousands/millions)

Assets (Note 2)

Intragovernmental:

1. Fund Balance With Treasury (Note 3) (1010E) 1,000

6. Total Intragovernmental 1,000

15. Total Assets 1,000

Liabilities (Note 12)

27. Total Liabilities 0

Net position:

29. Unexpended Appropriations (Note 20) (3100E) 1,000

30. Cumulative Results of Operations (3310E) 0

31. Total Net Position 1,000

32. Total Liabilities and Net Position 1,000

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, FY 2004

(in dollars/thousands/millions)

Program Costs:

Program A:

1. Intragovernmental Gross Costs (6100E) 1,000

3. Intragovernmental Net Costs 1,000

7. Net Program Costs 1,000

10. Net Cost of Operations 1,000
Forward Funding Scenario

Page 12 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, FY 2004

(in dollars/thousands/millions)

Cumulative Results Unexpended

of Operations Appropriations

1. Beginning Balances 0 0

2. Prior Period Adjustments 0 0

3. Beginning Balances, As Adjusted 0 0

Budgetary Financing Sources:

4. Appropriations Received (3101E) 0 2,000

7. Appropriations Used (5700/3107E) 1,000 (1,000)

Other Financing Sources:

16. Total Financing Sources 1,000 1,000

17. Net Cost of Operations 1,000 0

18. Ending Balances 0 1,000
Forward Funding Scenario

Page 13 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF FINANCING

For the year ended September 30, FY 2004

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4902 E) 1,000

5. Net Obligations (3-4) 1,000

11. Total Resources Used to Finance Activities (5+10) 1,000

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

17. Total Resources Used to Finance Items

Not Part of the Net Cost of Operations (12..16) 0

18. Total Resources Used to Finance the 

Net Cost of Operations (11-17) 1,000

Components of the Net Cost of Operations That Will Not Require

Or Generate Resources in the Current Period:

29. Total Components of the Net Cost of Operations 

That Will Not Require or Generate Resources in 

the Current Period 0

30. Net Cost of Operations (18+29) 1,000
Forward Funding Scenario

Page 14 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR FY 2004 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E) 1,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2200 New budget authority (gross) (sum 4000...6962) 2,000

2395 Total new obligations (same as 1000, opposite sign) (1,000)

2440 Unobligated balance carried forward, end of year (4610E) 1,000

NEW BUDGET AUTHORITY (GROSS), DETAIL

4000 Appropriation (4119E) 2,000

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000) 1,000

7320 Total outlays (gross) (4902E) (1,000)

OUTLAYS (GROSS), DETAIL

8690 Outlays from new discretionary authority (4902E) 1,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (sum 2200-(8800..8845), 8895, 8896) 2,000

9000 Outlays (net) (sum 8690..8698) - (8800..8845)) 1,000
Forward Funding Scenario

Page 15 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Beginning Trial Balance

FY 2005

FY 2005 Debit Credit

Budgetary

4201

4450

Total

Proprietary

1010

3100

Total

1,000

 0

1,000

1,000

 0

1,000

 

1,000

1,000

 

1,000

1,000

October 1, 2004 (FY 2005)

1. To record budgetary resources apportioned by OMB and available for allotment 

(Unobligated balance brought forward October 1). 

FY 2005

Budgetary Entry

DR 4450 Unapportioned Authority 1,000

CR 4510 Apportionments 1,000

Proprietary Entry

None 

TC 

A116

2. To record allotment of authority. 

FY 2005

Budgetary Entry

DR 4510 Apportionments 1,000

CR 4610 Allotments – Realized Resources 1,000

Proprietary Entry

None 

TC 

A120

3. Purchase request for $1,000, was approved. (Commitment)

FY 2005

Budgetary Entry

DR 4610 Allotments – Realized Resources 1,000

CR 4700 Commitments - Programs Subject to 

 Apportionment 1,000

Proprietary Entry

None 

TC 

B202
Forward Funding Scenario

Page 16 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

4. To record current-year undelivered orders without an advance.

FY 2005

Budgetary Entry

DR 4700 Commitments- Programs Subject to 

 Apportionment 1,000 

CR 4801 Undelivered Orders - Obligations, Unpaid 1,000

Proprietary Entry

None 

TC 

B204

5. To record the delivery of goods and accrue a liability.

FY 2005

Budgetary Entry

DR 4801 Undelivered Orders - Obligations, Unpaid 1,000

CR 4901 Delivered Orders – Obligations, Unpaid 1,000

Proprietary Entry

DR 6100 Operating Expenses/Program Costs 1,000

CR 2110 Accounts Payable 1,000

DR 3107 Unexpended Appropriations - Used 1,000

CR 5700 Expended Appropriations 1,000

TC 

B302

B134

6. Payment schedule certified and confirmed.

FY 2005

Budgetary Entry

DR 4901 Delivered Orders – Obligations, Unpaid 1,000

CR 4902 Delivered Orders - Obligations, Paid. 1,000

Proprietary Entry

DR 2110 Accounts Payable 1,000

CR 1010 Fund Balance With Treasury 1,000

TC 

B110
Forward Funding Scenario

Page 17 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Pre - Closing Adjusted Trial Balance

FY 2005

FY 2003 Debit Credit

Budgetary

4201

4450

4510

4610

4700

4801

4901

4902

Total

Proprietary

1010

2110

3100

3107

5700

6100

Total

 1,000

 

 0

 1,000

 

 0

 

 

 1,000

 

 1,000

 2,000

 

 0

 0

 0

 0

 0 

 1,000

 1,000

 

 0

 1,000

 

 1,000

 0

 2,000

Closing Entries

1. To record the closing of revenue, expense and other financing source accounts to 

cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

DR 3310 Cumulative Results of Operations 1,000

CR 6100 Operating Expenses/Program Costs 1,000

 AND

DR 5700 Expended Appropriations 1,000

CR 3310 Cumulative Results of Operations 1,000

TC 

F228

2. To record the closing of Expended Authority - Paid.

Budgetary Entry

DR 4902 Delivered Orders – Obligations, Paid 1,000

CR 4201 Total Actual Resources - Collected 1,000

Proprietary Entry

None 

TC 

F214
Forward Funding Scenario

Page 18 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

3. To record closing of fiscal year activity that increases unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

DR 3101 Unexpended Appropriations – Appropriations 

 Received 1,000

CR 3100 Unexpended Appropriations – Cumulative 1000

 AND

DR 3100 Unexpended Appropriations – Cumulative 1000

CR 3107 Unexpended Appropriations - Used 1,000

TC 

F233

Post - Closing Trial Balance

FY 2005

FY 2003 Debit Credit

Budgetary 

None 

Proprietary

None
Forward Funding Scenario

Page 19 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

SF133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOUCES 

(YEAR-END)

FY 2005

BUDGETARY RESOURCES 

1. Budget authority

A. Appropriations received 0

2. Unobligated balance

A. Brought forward, October 1 (4201B) 1,000

7. Total Budgetary Resources 1,000

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A2. Direct, Category B (4902E) 1,000

9. Unobligated balance:

A1. Apportioned 0

11. Total Status of Budgetary Resources 1,000

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

15. Outlays 

15A. Disbursements (4902E) 1,000

USSGL 2108 Year-end Closing Statement

FY 2005

Column 5 Post-closing Unexpended Balance (1010E) 0

Column 11 Unobligated Balance (4610E) 0
Forward Funding Scenario

Page 20 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

CONSOLIDATED BALANCE SHEET

As of September 30, FY 2005

(in dollars/thousands/millions)

Assets (Note 2)

Intragovernmental:

1. Fund Balance with Treasury (1010E) 0

6. Total Intragovernmental 0

15. Total Assets 0

Liabilities (Note 12)

27. Total Liabilities 0

Net position:

29. Unexpended Appropriations (Note 20) (3100E) 0

30. Cumulative Results of Operations (3310E) 0

31. Total Net Position 0

32. Total Liabilities and Net Position 0

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF NET COST

For the year ended September 30, FY 2005

(in dollars/thousands/millions)

Program Costs:

Program A:

1. Intragovernmental Gross Costs (6100E) 1,000

3. Intragovernmental Net Costs 1,000

7. Net Program Costs 1,000

10. Net Cost of Operations 1,000
Forward Funding Scenario

Page 21 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, FY 2005

(in dollars/thousands/millions)

Cumulative Results Unexpended

of Operations Appropriations

1. Beginning Balances (3100 B) 0 1,000

2. Prior Period Adjustments 0 0

3. Beginning Balances, As Adjusted 0 1,000

Budgetary Financing Sources:

4. Appropriations Received (3101 E) 0 0

7. Appropriations Used (5700E/3107E) 1,000 (1,000)

Other Financing Sources:

16. Total Financing Sources 1,000 (1,000)

17. Net Cost of Operations (1,000) 0

18. Ending Balances 0 0
Forward Funding Scenario

Page 22 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

Department/Agency/Reporting Entity

COMBINED STATEMENT OF FINANCING

For the year ended September 30, FY 2005

(in dollars/thousands/millions)

Resources Used to Finance Activities:

Budgetary Resources Obligated

1. Obligations Incurred (4902 E) 1,000

5. Net Obligations (3-4) 1,000

11. Total Resources Used to Finance Activities (5+10) 1,000

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

15. Resources that Finance the Acquisition of Assets 0 

17. Total Resources Used to Finance Items 

Not Part of the Net Cost of Operations (12..16) 0 

18. Total Resources Used to Finance the 

Net Cost of Operations (11-17) 1,000

Components of the Net Cost of Operations That Will Not Require

Or Generate Resources in the Current Period:

29. Total Components of the Net Cost of Operations 

That Will Not Require Or Generate Resources in 

the Current Period 0

30. Net Cost of Operations (18+29) 1,000
Forward Funding Scenario

Page 23 Original date: 3/07/02

 Revised 11/8/2005, per TFM S2 04-02, 2004 Crosswalks

BUDGET PROGRAM AND FINANCING (P&F) SCHEDULE PRIOR-YEAR 

ACTUAL COLUMN FOR FY 2005 REPORTING

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (4902E) 1,000

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of year (4201B) 1,000

2395 Total new obligations (same as 1000, opposite sign) (1,000)

CHANGE IN OBLIGATED BALANCES

7310 Total new obligations (same as 1000) 1,000

7320 Total outlays (gross) (4902E) (1,000)

OUTLAYS (GROSS), DETAIL

8693 Outlays from discretionary balances (4902E) 1,000

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budgetary authority (net) (sum 2200-(8800..8845), 8895, 8896) 0

9000 Outlays (net) (sum (8690..8698) – (8800..8845)) 1,000