Reductions of Expenditure Transfers Receivable/Payable

 1 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

The purpose of this scenario is to accommodate across-the-board reductions where expenditure transfers 

receivable and payable are established on the books. The expenditure transfer between two TAFS is represented 

by the transferring entity having a payable in USSGL 4901 and the recipient entity having a receivable in USSGL 

4225. In most instances, this will occur between a trust fund and a general fund; however, an exception has been 

made for SSA’s Limitation on Administration Expenses account.1

Year 1

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

1. To record receipts credited to the Transferring TAFS. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

10,000

10,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

10,000

10,000

Proprietary

No entry.

2. To invest receipts in U.S. Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC 

B124)

Budgetary

No entry.

Budgetary

No entry.

Proprietary

1610 Invest in US Treas Sec issued by Fiscal 

Service

1010 Fund Balance with Treasury

10,000

10,000

Proprietary

No entry.

 1 Note: OMB Form and Content Statements are not included in this scenario.
Reductions of Expenditure Transfers Receivable/Payable

 2 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

3. To record a receivable and payable for the amount to be transferred from the Transferring TAFS to the 

Receiving TAFS. In order to maintain sound cash management principles, the funds will not be transferred until 

needed for disbursement (TC A258, A259). 

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, 

Unpaid

6,000

6,000

Budgetary

4225 Appropriation Trust Fund Expenditure Transfers -

Receivable

4450 Unapportioned Authority

6,000

6,000

Proprietary

5760 Expend Financing Sources – Transfers-Out

2155 Expenditure Transfers Payable

6,000

6,000

Proprietary

1335 Expenditure Transfers Receivable

5750 Expend Financing Sources – Transfers-In

6,000

6,000

4. To record the apportionment and allotment of amounts in the Receiving TAFS and to record an obligation of 

unpaid undelivered orders. (TCA116, A120, B204).

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

6,000

500

5,500

Proprietary

No entry.

Proprietary

No entry.
Reductions of Expenditure Transfers Receivable/Payable

 3 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

5. To record the reduction of $500 in the Transferring TAFS and adjust the receivable and payable between the 

related accounts. (Transferring: TC A259R, A218; Receiving TAFS: TC A258a)

Budgetary

4901 Delivered Orders – Obligations, 

Unpaid

4620 Unobligated Funds Not Subject to 

 Apportionment

and

4620 Unobligated Funds Not Subject to 

Apportionment

4382 Temporary Reduction – New Budget 

Authority

500

500

Budgetary

4610 Allotments

4225 Appropriation Trust Fund Expenditure TransfersReceivable

500

500

Proprietary

2155 Expenditure Transfers Payable

5760 Expend Financing Sources –

Transfers-Out

500

500

Proprietary

5750 Expend Financing Sources – Transfers-In

1335 Expenditure Transfers Receivable

500

500
Reductions of Expenditure Transfers Receivable/Payable

 4 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

YEAR 1: PRE-CLOSING TRIAL BALANCES

Budgetary

4114 Approp Trust or Special Fund Receipts

4382 Temporary Reduction – New Budget 

Authority

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, 

Unpaid

10,000

 0

10,000

500

4,000

5,500

10,000

Budgetary

4225 Appropriation Trust Fund Expenditure Transfers -

Receivable

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

5,500

 0

5,5000

0

5,500

5,500

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2155 Expenditure Transfers Payable

5760 Expend Financing Sources – Transfers-Out

5800 Tax Revenue Collected

10,000

5,500

 0

15,500

5,500

10,000

15,500

Proprietary

1335 Expenditure Transfers Receivable

5750 Expend Financing Sources – Transfers-In In

5,500

 0

5,500

5,500

5,500
Reductions of Expenditure Transfers Receivable/Payable

 5 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

Year 1: Closing Entries

6. To reclassify the reduction. (TC F246)

Budgetary

4382 Temporary Reduction – New Budget 

Authority

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

500

500

Budgetary

No entry.

Proprietary

No entry. 

Proprietary

No entry.

7. In the Transferring TAFS, close appropriation to total actual resources collected. (TC F204) In both TAFS, 

close revenue and financing sources transferred to cumulative results of operations. (TC F228.)

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Special Fd Receipts

10,000

10,000

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

5760 Expend Financing Sources –

Transfers-Out

3310 Cumulative Results of Ops 

10,000

5,500

4,500

Proprietary

5750 Expend Financing Sources – Transfers-In

3310 Cumulative Results of Operations

5,500

5,500
Reductions of Expenditure Transfers Receivable/Payable

 6 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

YEAR 1: POST-CLOSING TRIAL BALANCES

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, 

Unpaid

10,000

 0

10,000

 500 

 4,000

 5,500

10,000

Budgetary

4225 Appropriation Trust Fund Expenditure Transfers -

Receivable

4801 Undelivered Orders, Obligations, Unpaid

5,500

 0

5,500

5,500

5,500

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2155 Expenditure Transfers Payable ls

3310 Cumulative Results of Ops

10,000

 0

10,000

5,500

4,500

10,000

Proprietary

1335 Expenditure Transfers Receivable

3310 Cumulative Results of Operations

5,500

 0

5,500

5,500

5,500
Reductions of Expenditure Transfers Receivable/Payable

 7 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

YEAR 1: USSGL 2108: Yearend Closing Statement

Transferring TAFS Receiving TAFS

Column 5 1010

Column 6 1610 10,000

Column 7 4225 5,500

Column 9 4801 5,500

Column 10 4901 5,500

Column 11 4382, 4620 4,500 0

FACTS II Edit Check: Columns 5+6+7+8=9+10+11
Reductions of Expenditure Transfers Receivable/Payable

 8 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Year 1: SF 133: Report on Budget Execution and Budgetary Resources

Transferring TAFS Receiving TAFS

Budgetary Resources

1A Budget Auth: Approps Received (4114E) 10,000 0

3D2. SPOC: Transfers from Trust Funds: Antic (4225E-B) 5,500

5. Temporarily Not Avail Pursuant to Public Law (-) (4382E) (500) 

7. Total Budgetary Resources 9,500 5,500

Status of Budgetary Resources

8. Obligations Incurred (4801E-B, 4901E-B) 5,500 5,500

9. Unobligated Balance: Exempt from Apport (4620E) 4,000

11. Total Status of Budgetary Resources 9,500 5,500

Relationship of Obligations to Outlays

12. Obligated Balance, Net, Beginning of Period (4225B, 4801B, 4901B) 0 0

14.Obligated Balance, Net, End of Period:

 A. Accounts receivable (-) (4225E) (5,500)

 C. Undelivered Orders (+) (4801E) 5,500

 D. Accounts Payable (+) (4901E) 5,500

15.Outlays:

A. Disbursements (+) (4902E) 0 0

 B. Collections (-) (4255E) 0 0

 C. Subtotal (calculation 15A..15B) 0 0
Reductions of Expenditure Transfers Receivable/Payable

 9 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Year 1: Program and Financing Schedule (P&F)

Transferring TAFS Receiving TAFS

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4801E-B, 4901E-B) 5,500 5,500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance carried forward, start of yr (+)

2200 New budget authority (gross) (sum 4000 to 6962) 9,500 5,500

2395 Total new obligations (-) (same as line 1000, opp sign) (5,500) (5,500)

2440 Unob bal CF, end of yr (+) (4620E) 4,000 0

NEW BUDGETARY AUTHORITY (GROSS), DETAIL2

4026 Appropriation (trust fund) (+) (4114E) 10,000 0

4037 Appropriation temporarily reduced (-) (4382E) (500)

6810 Change in uncoll cust pyts from Fed sources (unexpired) (4225E-B) 5,500

7000 Total new budget authority (gross) (-) (sum 4000 through 6990) 9,500 5,500

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4225B, 4801B, 4901B)

7310 Total new obligations (+) (line 1000) 5,500 5,500

7400 Change in uncoll cust pyts for Fed sources (unexp) (same as 6810, opp sign) (5,500)

7440 Obligated balance, end of year (+) (4225E, 4801E, 4901E) 5,500 0

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 - (8800..8845, 8895, 8896)) 9,500 5,500

9000 Outlays (net) (+) Calc (same as sum (8690..8698) - (8800..8845))

MEMORANDUM (NON-ADD) ENTRIES

9201 Total invest, start of year: Fed secs: PV (+) (1610B)

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 10,000

9502 Unpaid obligations, end of year (4801E, 4901E) 5,500 5,500

 2 For purposes of this scenario, budget authority is to be classified as discretionary. 
Reductions of Expenditure Transfers Receivable/Payable

 10 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

YEAR 2

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

1. To bring authority rescinded in prior-year (year 1) forward as current year authority. (TC A108) 

Budgetary

4384 Rescinded Amts Approp from Sp & Tr TAFS 

Desig by Treas as “Available” 

4620 Unobligated Funds Not Subject to 

Apportionment

500

500

Budgetary

No entry.

Proprietary

No entry.

Proprietary

No entry.

2.To record receipts credited to the Transferring TAFS. (Note: This transaction combines the activity of the 

receipt and expenditure accounts.) (TC A188)

Budgetary

4114 Appropriated Trust or Special Fd Receipts

4620 Unobligated Funds Not Subject to 

Apportionment

12,000

12,000

Budgetary

No entry.

Proprietary

1010 Fund Balance with Treasury

5800 Tax Revenue Collected

12,000

12,000

Proprietary

No entry.

3.To invest receipts in U.S. Treasury securities issued by the Bureau of the Fiscal Service at par value. (TC B124)

Budgetary

No entry.

Budgetary

No entry.

Proprietary

1610 Invest in US Treas Sec issued by Fiscal 

Service

1010 Fund Balance with Treasury

12,000

12,000

Proprietary

No entry.
Reductions of Expenditure Transfers Receivable/Payable

 11 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

4. To record a receivable and payable for the amount to be transferred from the Transferring TAFS to the 

Receiving TAFS. In order to maintain sound cash management principles, the funds will not be transferred until 

needed for disbursement (TC A258, A259). 

Budgetary

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, 

Unpaid

8,000

8,000

Budgetary

4225 Appropriation Trust Fund Expenditure TransfersReceivable

4450 Unapportioned Authority

8,000

8,000

Proprietary

5760 Expend Financing Sources – Transfers-Out

2155 Expenditure Transfers Payable

8,000

8,000

Proprietary

1335 Expenditure Transfers Receivable

5750 Expend Financing Sources – Transfers-In

8,000

8,000

5. To record the apportionment and allotment of amounts in the Receiving TAFS and to record obligations of 

undelivered orders unpaid (TC A116, A120, B204). 

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

8,000

500

7,500

Proprietary

No entry.

Proprietary

No entry.
Reductions of Expenditure Transfers Receivable/Payable

 12 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

6. To record the reduction of $300 in the Transferring TAFS and adjust receivable and payable between the 

related accounts. (TC xxx and TC xxx)

Budgetary

4901 Delivered Orders – Obligations, 

Unpaid

4382 Temporary Reduction – New Budget 

Authority

300

300

Budgetary

4610 Allotments

4225 Appropriation Trust Fund Expenditure TransfersReceivable

300

300

Proprietary

2155 Expenditure Transfers Payable

5760 Expend Financing Sources –

Transfers-Out

300

300

Proprietary

5750 Expend Financing Sources – Transfers-In

1335 Expenditure Transfers Receivable

300

300
Reductions of Expenditure Transfers Receivable/Payable

 13 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

PRE-CLOSING ADJUSTED TRIAL BALANCE YEAR 2

Fiscal Service AGENCY

Budgetary

4114 Approp Trust or Special Fund Receipts

4201 Total Actual Resources – Collected

4382 Temporary Reduction – New Budget 

Authority

4384 Rescinded Amts Approp from Sp & Tr 

TAFS Desig by Treas as “Available”

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, Unpaid

12,000

10,000

 0

22,000

300

0

8,500

13,200

22,000

Budgetary

4225 Appropriation Trust Fund Expenditure Transfers -

Receivable

4610 Allotments – Realized Resources

4801 Undelivered Orders, Obligations, Unpaid

13,200

 0

13,200

200

13,000

13,200

Proprietary

1010 Fund Balance With Treasury

1610 Invest in US Treas Securities iss by Fiscal 

Service

2155 Expenditure Transfers Payable

3310 Cumulative Results of Operations

5760 Expend Financing Sources – Transfers-Out

5800 Tax Revenue Collected

0

22,000

7,700

 0

29,700

13,200

4,500

12,000

29,700

Proprietary

1335 Expenditure Transfers Receivable

3310 Cumulative Results of Operations

5750 Expend Financing Sources – Transfers-In

13,200

 0

13,200

5,500

7,700

13,200
Reductions of Expenditure Transfers Receivable/Payable

 14 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

Closing Entries

7. To reclassify the reduction. (TC F250, F249)

Budgetary

4382 Temporary Reduction – New Budget 

Authority

4384 Rescinded Amts Approp from Sp & 

Tr TAFS desig by Treas as “Available”

300

300

Budgetary

No entry.

300

300

Proprietary

No entry. 

Proprietary

No entry.

8. In the Transferring TAFS, close appropriation to total actual resources collected. (TC F204) In both TAFS, 

close revenue and financing sources transferred to cumulative results of operations. (TC F228)

Budgetary

4201 Total Actual Resources Collected

4114 Approp Trust or Special Fd Receipts

12,000

12,000

Budgetary

No entry.

Proprietary

5800 Tax Revenue Collected

5760 Expend Financing Sources –

Transfers-Out

3310 Cumulative Results of Ops 

12,000

7,700

4,300

Proprietary

5750 Expend Financing Sources – Transfers-In n

3310 Cumulative Results of Operations

7,700

7,700
Reductions of Expenditure Transfers Receivable/Payable

 15 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

9. To record the closing of unobligated balances in programs subject to apportionment to unapportioned 

authority. (TC F210)

Budgetary

No entry.

Budgetary

4610 Allotments – Realized Resources

4450 Unapportioned Authority

200

200

Proprietary

No entry. 

Proprietary

No entry.
Reductions of Expenditure Transfers Receivable/Payable

 16 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Transferring TAFS Receiving TAFS 

 (i.e. 20X8042, 20X8004, 20X8005, 20X8006, 20X8007) (i.e. 16-0165, 16-0172, 16-0200, 28-8704)

YEAR 2: POST-CLOSING TRIAL BALANCES

Budgetary

4201 Total Actual Resources Collected

4384 Rescinded Amts Approp from Sp & Tr 

TAFS desig by Treas as “Available”

4620 Unobligated Funds Not Subject to 

Apportionment

4901 Delivered Orders – Obligations, 

Unpaid

22,000

 0

22,000

 

300

8,500

13,200

22,000

Budgetary

4225 Appropriation Trust Fund Expenditure Transfers -

Receivable

4450 Unapportioned Authority

4801 Undelivered Orders – Obligations, Unpaid

13,200

 0

13,200

200

13,000 

13,200

Proprietary

1610 Invest in US Treas Securities iss by Fiscal 

Service

2155 Expenditure Transfers Payable

3310 Cumulative Results of Ops

22,000

 0

22,000

13,200

8,800

22,000

Proprietary

1335 Expenditure Transfers Receivable

3310 Cumulative Results of Operations

13,200

 0

13,200

13,200

13,200
Reductions of Expenditure Transfers Receivable/Payable

 17 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

YEAR 2: USSGL 2108: Yearend Closing Statement

Transferring TAFS Receiving TAFS

Column 5 1010

Column 6 1610 22,000

Column 7 4225 13,200

Column 9 4801 13,000

Column 10 4901 12,200

Column 11 4382, 4610, 4620 8,800 200

FACTS II Edit Check: Columns 5+6+7+8=9+10+11
Reductions of Expenditure Transfers Receivable/Payable

 18 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Year 2: SF 133: Report on Budget Execution and Budgetary Resources

Transferring TAFS Receiving TAFS

1A . Budg Auth: Appr Rec’d (4114E, 4384E-B) 12,500 300

2A. Unob Bal: Beg of Pd (4201B, 4225B, 4384B, 4801B, 4901B) 4,000 0

3D2. SPOC: Transfers from Trust Funds: Antic (4225E-B) 7,700

5. Temporarily Not Avail Pursuant to Public Law (-) (4382E) (300) 

7. Total Budgetary Resources 16,200 7,700

8. Obligations Incurred (4801E-B, 4901E-B) 7,700 7,500

9A1. Balance, Currently Available (4610E) 200

9B. Unobligated Balance: Exempt from Apport (4620E) 8,500

11. Total Status of Budgetary Resources 16,200 7,700

Relationship of Obligations to Outlays

12. Obligated Balance, Net, Beginning of Pd (4225B, 4801B, 4901B) 5,500 0

14. Obligated Balance, Net, End of Period:

 A. Accounts receivable (-) (4225E) (13,200

 C. Undelivered Orders (+) (4801E) 13,000

 D. Accounts Payable (+) (4901E) 13,200

15. Outlays:

A. Disbursements (+) (4902E) 0 0

 B. Collections (-) (4255E) 0 0

 C. Subtotal (calculation 15A..15B) 0 0
Reductions of Expenditure Transfers Receivable/Payable

 19 Original date: 9/29/03

Revised 5/18/06; Follows TFM S2 05-02, 2005 Crosswalks 

Year 2: Program and Financing Schedule (P&F)

Transferring TAFS Receiving TAFS

OBLIGATIONS BY PROGRAM ACTIVITY

1000 Total new obligations (+) (4801E-B, 4901E-B) 7,700 7,500

BUDGETARY RESOURCES AVAILABLE FOR OBLIGATION

2140 Unobligated balance CF, start of yr (+) (4201B, 4384B, 4801B, 4901B) 4,000 0

2200 New budget authority (gross) (sum 4000 to 6990) 12,200 7,700

2395 Total new obligations (-) (same as line 1000, opp sign) (7,700) (7,500)

2440 Unob bal CF, end of yr (+) (4610E, 4620E) 8,500 200

NEW BUDGETARY AUTHORITY (GROSS), DETAIL3

4026 Appropriation (trust fund) (+) (4114E, 4384E-B) 12,200 0

4037 Appropriation temporarily reduced (-) (4382E) (300)

6810 Change in uncoll cust payments from Federal sources (unexpired) (4225E-B) 7,700

7000 Total new budget authority (gross) (-) (sum 4000 through 6990) 12,200 7,700

CHANGE IN OBLIGATED BALANCES

7240 Obligated balance, start of year (+) (4225B, 4801B, 4901B) 5,500 0

7310 Total new obligations (+) (line 1000) 7,700 7,500

7400 Change in uncoll cust pyts for Fed sources (unexp) (same as 6810, opp sign) (7,700)

7440 Obligated balance, end of year (+) (4225E, 4801E, 4901E) 13,200 (200)

NET BUDGET AUTHORITY AND OUTLAYS

8900 Budget authority (net) (+) Calc (same as sum 2200 - (8800..8845, 8895, 8896)) 12,200 7,700

9000 Outlays (net) (+) Calc (same as sum (8690..8698) - (8800..8845))

MEMORANDUM (NON-ADD) ENTRIES

9201 Total invest, start of year: Fed secs: PV (+) (1610B) 10,000

9202 Total invest, end of year: Fed secs: PV (+) (1610E) 22,000

9502 Unpaid obligations, end of year (4801E, 4901E) 5,500 5,500

 3 For purposes of this scenario, budget authority is to be classified as discretionary.