Page 1 of 98

Guide for Accounting and Reporting of 

Exchange Stabilization Fund (ESF) Fair Market Value for 

Foreign Currency and Investments

Effective Date Fiscal Year 20142

Prepared BY: Marilyn Evans 

Department of Treasury 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 2 of 98

Version Number Date Description of 

Change 

Effective USSGL 

TFM 

Effective Date 

1.0 Initial Version FY 2012 

2.0 Revised for 463500 FY 2014 
Page 3 of 98

Introduction 

ESF now holds certain foreign currency securities at fair value. In October of 2008, ESF deemed that its Other 

Foreign Currency Denominated Assets and Long Term Investments should be classified from Held-To-Maturity to 

Available-For-Sale Securities. As a result of the change in classification of securities, ESF had to conform to the 

FASB standard FAS 157 (effective November 2007), which provided that Available-For-Sale securities must be 

carried at fair value. ESF is providing the following scenario in order to comply with the adopted GAAP/FASB 

principles and standards. 

The Special Drawing Rights Act of 1968 (P.L. 90-349) provides that SDRs allocated by the International Monetary 

Fund (IMF) or otherwise acquired by the United States (U.S.) are resources of the Treasury's Exchange Stabilization 

Fund (ESF). SDRs are reserve assets allocated to participating members of the IMF to meet a global need to 

supplement existing reserve assets. SDRs derive their quality as reserve assets from the undertakings of the 

members to accept them in exchange for "freely useable" currencies (The U.S. dollar, European Euro, Japanese Yen, 

and U.K. sterling). U.S. Government holdings in SDRs were obtained from IMF allocations issued between 1970-

1981 and through the net of SDR acquisitions and sales. SDR Holdings are shown as an asset item in the ESF 

financial records and SDR Allocations are shown as a liability item. 

Formatted: Font: 10 pt
Page 4 of 98

Proposed New SGL Accounts 

Account Title: Funds Not Available – Adjustments to the Exchange Stabilization Fund 

Account Number: 463500 

Normal Balance: Credit 

Definition: Funds not available for commitment/obligations. The amount of increase or descrease in the Exchange 

Stabilization Fund as a result of revaluation, foreign exchange rate adjustments, and special liabilities (general 

allocations and special drawing rights certificates). Although the normal balance in this account is a credit, it is 

acceptable in certain instances for this account to have a debit balance when a loss is recognized. This USSGL 

account is to be used only by the Department of the Treasury. This account does not close at year-end. 

Justification: This account was created as it does not close where 463000 does close. 

Account Title: Foreign Currency Denominated Equivalent Assets 

Account Number: 1205 

Normal Balance: Debit 

Definition: The U.S. dollar equivalent of foreign currency denominated assets which are short-term, highly liquid 

investments that are (1) readily convertible into known amounts of foreign currency, and (2) near enough to maturity 

(original maturity – an investment purchased three months from the maturity date) that a change in the interest rate 

structure presents an insignificant risk in the value of the investment. This account does not 

close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt
Page 5 of 98

Account Title: Uninvested Foreign Currency 

Account Number: 1209 

Normal Balance: Debit 

Definition: The cash balance of the foreign currency portfolio, which has not been invested into a security. This 

account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Interest Receivable on Monetary Assets 

Account Number: 1344 

Normal Balance: Debit 

Definition: The amount of accrued interest charges receivable on monetary assets. This account does not close at 

year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Interest Receivable – Foreign Currency Denominated Assets 

Account Number: 1384 

Normal Balance: Debit 

Definition: The amount of accrued interest charges receivable on foreign currency denominated assets. This 

account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Foreign Investments 

Account Number: 1670 

Normal Balance: Debit 

Definition: The par value of securities issued by foreign entities. This account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 
Page 6 of 98

Account Title: Discount on Foreign Investments 

Account Number: 1671 

Normal Balance: Credit 

Definition: The full discount on securities issued by foreign entities. This account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Premium on Foreign Investments 

Account Number: 1672 

Normal Balance: Debit 

Definition: The full premium on securities issued by foreign entities held. This account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Formatted: Line spacing: single
Page 7 of 98

Account Title: Foreign Exchange Rate Revalue Adjustments – Investments 

Account Number: 1679 

Normal Balance: Debit 

Definition: The adjustment for long-term bonds and other foreign currency denominated assets using a foreign 

exchange rate to revalue the securities at a given date. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance. This account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Certificates Issued to Federal Reserve Banks 

Account Number: 2192 

Normal Balance: Credit 

Definition: The monetization/demonetization of SDRs to the Federal Reserve Bank in exchange for dollars. This 

account does not close at year-end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Formatted: Line spacing: single
Page 8 of 98

Account Title: Allocation of Special Drawing Rights (SDRs) 

Account Number: 2193 

Normal Balance: Credit 

Definition: The liability form of the reserve assets (SDRs) allocated by the IMF to meet global need to supplement 

existing reserve assets. SDRs derive their quality as reserve assets from the undertakings of the members to accept 

them in exchange for "freely useable" currencies (The U.S. dollar, European Euro, Japanese Yen, and U.K. sterling). 

This account does not close at year end. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Remuneration Interest 

Account Number: 6338 

Normal Balance: Debit 

Definition: The amount of interest expense, with no budgetary outlay, incurred during the conversion from SDRs to 

U.S. dollars. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Unrealized Gains - for Fair Value 

Account Number: 7181 

Normal Balance: Credit 

Definition: The accumulated unrealized gain on financial stability on foreign currency investments and foreign 

currency denominated assets in the Exchange Stabilization Fund. Unrealized gains are due to adjustments for market 

value of assets. Although the normal balance for this account is credit, it is acceptable in some instances for this 

account to have a debit balance. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 9 of 98
Page 10 of 98

Account Title: Unrealized Losses - for Fair Value 

Account Number: 7281 

Normal Balance: Debit 

Definition: The accumulated unrealized loss on financial stability on foreign currency investments and foreign 

currency denominated assets in the Exchange Stabilization Fund. Unrealized losses are due to adjustments for 

market value of assets. Although the normal balance for this account is credit, it is acceptable in some instances for 

this account to have a debit balance. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Other Gains for Accrued SDR Interest and Charges 

Account Number: 7191 

Normal Balance: Credit 

Definition: Gains on accrued SDR interest/charges result in the change in SDR interest rates. If interest rates 

increase then SDR interest receives gains. If interest rates decrease then SDR charges receive gains. The normal 

balance for this account is credit. 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Account Title: Other Losses for Accrued SDR Interest and Charges 

Account Number: 7291 

Normal Balance: Debit 

Definition: Losses on accrued SDR interest/charges result in the change in SDR interest rates. If interest rates 

decrease then SDR interest receives losses. If interest rates increase then SDR charges receive losses. The normal 

balance for this account is debit.

Justification: To meet budgetary, proprietary and MTS reporting requirements. 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: Times New Roman, 10 pt

Formatted: Font: 10 pt

Formatted: Font: Times New Roman, 10 pt

Formatted: Font: 10 pt
Page 11 of 98

Proposed Modification of Existing USSGL Accounts 

Account Title: Adjustments to the Exchange Stabilization Fund 

Account Number: 4295 

Normal Balance: Debit 

Definition: The amount of increase or decrease in Exchange Stabilization Fund as a result of revaluation, foreign 

exchange rate adjustments and special liabilities (general allocations and Special Drawing Rights Certifications). 

Although the normal balance in this account is a debit, it is acceptable in certain instances for this account to have a 

credit balance (when a loss is recognized). 

Justification: To meet budgetary, proprietary and MTS reporting requirements. 
Page 12 of 98

Listing of USSGL accounts Used in this scenario:

Account Numbero Account Titles 

Budgetary 

407000 Anticipated Collections From Federal Sources 

420100 Total Actual Resources - Collected 

426600 Other Actual Business-Type Collections From Non-Federal 

427300 Interest Collected From Treasury 

429500 Adjustment to the Exchange Stabilization Fund 

462000 Unobligated Funds Exempt from Apportionment 

463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

490100 Delivered Orders – Obligations, Unpaid 

Proprietary

119400 Exchange Stabilization Fund Assets – Holdings of Special Drawing RightsSDR 

Holdings

120000 Foreign Currency 

120500 Foreign Currency Denominated Equivalent Assets 

120900 Uninvested Foreign Currency 

131000 Accounts Receivable 

134200 Interest Receivable - from Investments 

134400 Interest Receivable on Special Drawing RightsMonetary Assets 

138400 Interest Receivable - on Foreign Currency Denominated Assets

161000 Investments in U.S. Treasury Securities Issued by Bureau of the Fiscal ServiceBPD

162000 Investments in Securities Other than Bureau of the Fiscal ServiceBPD

162100 Contra Discount on Securities Other than Bureau of the Fiscal ServiceBPD

162200 Premium on Securities Other than Bureau of the Fiscal Service BPD

167000 Foreign InvestmentsExchange Stabilization Fund – Investments

167100 Discount on ForeignExchange Stabilization Fund – Investments 

167200 Premium on Foreign Exchange Stabilization Fund – Investments 

1679 00 Foreign Exchange Rate Revalue Adjustment – Exchange Stabilization Fund – 

Investments 

211000 Accounts Payable 

214000 Accrued Interest Payable – Not Otherwise Classified 

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks 

219300 Allocation of Special Drawing Rights (SDRs)

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity 

310000 Unexpended Appropriations – Cumulative

331000 Cumulative Results of Operations 

531100 Interest Revenue – Investments 

531200 Interest Revenue – Loans Receivable/Uninvested Funds 

575000 Expenditure Financing Sources - Transfer In 

576000 Expenditure Financing Sources - Transfer Out 

579000 Other Financing Sources 

590000 Other Revenue 

Formatted ... [1]

Formatted ... [2]

Formatted ... [3]

Formatted ... [4]

Formatted ... [5]

Formatted ... [6]

Formatted ... [7]

Formatted ... [8]

Formatted ... [9]

Formatted ... [10]

Formatted ... [11]

Formatted ... [12]

Formatted ... [13]

Formatted ... [14]

Formatted ... [15]

Formatted ... [16]

Formatted ... [17]

Formatted ... [18]

Formatted ... [19]

Formatted ... [20]

Formatted ... [21]

Formatted ... [22]

Formatted ... [23]

Formatted ... [24]

Formatted ... [25]

Formatted ... [26]

Formatted ... [27]

Formatted ... [28]

Formatted ... [29]

Formatted ... [30]

Formatted ... [31]

Formatted ... [32]

Formatted ... [33]

Formatted ... [34]

Formatted ... [35]

Formatted ... [36]

Formatted ... [37]

Formatted ... [38]

Formatted ... [39]

Formatted ... [40]

Formatted ... [41]

Formatted ... [42]

Formatted ... [43]

Formatted ... [44]

Formatted ... [45]

Formatted ... [46]

Formatted ... [47]

Formatted ... [48]

Formatted ... [49]
Page 13 of 98

599300 Offset to Non-Entity Collections – Statement of Changes in Net Position 

599400 Offset to Non-Entity Accrued Collections – Statement of Changes in Net Position 

633800 Exchange Stabilization Fund Remuneration Interest 

679000 Other Expenses Not Requiring Budgetary Resources 

718100 Unrealized Gains – Exchange Stabilization Funds for Fair Value 

719000 Other Gains 

719100 Other Gains for Accrued Special Drawing Right (SDR) Interest and Charges 

728100 Unrealized Losses – Exchange Stabilization Fundfor Fair Value

729000 Other Losses 

729100 Other Losses for Accrued Special Drawing Right (SDR) Interest and Charges 

Budgetary

4070 Anticipated Collections from Federal Sources 

4201 Total Actual Resources - Collected 

4266 Other Actual Collections – Non-Federal 

4273 Interest Collected from Treasury 

4295 Adjustment to the Exchange Stabilization Fund 

4620 Unobligated Funds Exempt from Apportionment 

4630 Funds Not Available for Commitment/Obligation 

4901 Delivered Orders – Obligations, Paid 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Bold, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 14 of 98

USSGL Proprietary Account Reporting: for new SGLs – there is no change for the modify SGLs 

USSGL 

Acct. 

USSGL Account Title Normal 

Balance 

Indicator 

Fed/ 

NonFed 

Entity/ 

NonEnt 

Covered 

Uncovered 

Custodial 

Non Cust 

1205 Foreign Currency Denominated 

AssetsEquivalent Assets 

D N E 

1209 Uninvested Foreign Currency D N E 

1344 Interest Receivable on Monetary 

AssetsSpecial Drawing Rights 

D N E 

1384 Interest Receivable – Foreign Currency 

Denominated Assets 

D N E A 

1670 Exchange Stabilization Fund – Investments D N E 

1671 Discount on Exchange Stabilization Fund – 

Investments 

C N E 

1672 Premium on Exchange Stabilization Fund – 

Investments 

D N E 

1679 Foreign Exchange Rate Revalue Adjustment 

– Exchange Stabilization Fund – Investments 

D N E 

2192 Certificates Issued to Federal Reserve 

BankSpecial Drawing Right (SDR) 

Certificates Issued to Federal Reserve Banks 

C N E C 

2193 Allocation of Special Drawing Rights (SDRs) C N E C 

6338 Exchange Stabilization Fund Remuneration 

Interest 

D N E A 

7181 Unrealized Gains for Fair Value– Exchange 

Stabilization Fund 

C N E 

7191 Other Gains for Accrued SDR Interest and 

ChargesSpecial Drawing Right (SDR) 

Interest and Charges 

C N E 

7281 Unrealized Losses for Fair Value– Exchange 

Stabilization Fund 

D N E 

7291 Other Losses for Accrued SDR Interest and 

ChargesSpecial Drawing Right (SDR) 

Interest and Charges 

D N E 

USSGL Budgetary Account Reporting: 

USSGL 

Acct. 

USSGL Account Title Budg/ 

Prop 

Normal 

Balance 

Begin/ 

End 

Debit/ 

Credit 

Apport 

Cat 

Reimb 

Flag 

463500 Funds Not Available - Adjustments to the 

Exchange Stabilization Fund 

B C B/E D/C E D 

Formatted: Font: Bold
Page 15 of 98

DRAFT USSGL Proprietary and Budgetary Account Attribute Table 

TAS Attributes 

USSGL 

Account 

Number 

USSGL Account Title Fund 

Type 

Reporting 

Type 

Code 

TAS 

Status 

Trans 

Code 

1205 Foreign Currency Denominated Equivalent Assets EP E U N 

1209 Uninvested Foreign Currency EP E U N 

1344 Interest Receivable on Special Drawing 

RightsMonetary Assets

EP E U N 

1384 Interest Receivable – Foreign Currency 

Denominated Assets

EP E U N 

1670 Exchange Stabilization Fund – Investments EP E U N 

1671 Discount on Exchange Stabilization Fund – 

Investments

EP E U N 

1672 Premium on Exchange Stabilization Fund – 

Investments

EP E U N 

1679 Foreign Exchange Rate Revalue Adjustment – 

Exchange Stabilization Fund – Investments

EP E U N 

2192 Certificates Issued to Federal Reserve BankSpecial 

Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

EP E U N 

2193 Allocation of Special Drawing Rights (SDRs) EP E U N 

6338 Exchange Stabilization Fund Remuneration Interest EP E U N 

7181 Unrealized Gains for Fair Value– Exchange 

Stabilization Fund

EP E U N 

7191 Other Gains for Accrued SDR Interest and 

ChargesSpecial Drawing Right (SDR) Interest and 

Charges

EP E U N 

7281 Unrealized Losses for Fair Value– Exchange 

Stabilization Fund

EP E U N 

7291 Other Losses for Accrued Special Drawing Right 

(SDR) SDR Interest and Charges

EP E U N 

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund 

EP E U N 

Formatted: Font color: Auto

Formatted: Font color: Auto
Page 16 of 98

Impact on USSGL Crosswalks 

Fiscal 20142

USSGL 

Account SF 133 P&F 

FMS 

2108 

Bal 

Sheet 

Stmt of 

Net 

Cost 

Stmt of 

Changes in 

Net Pos 

Stmt of 

Cust 

Activ 

Stmt of 

Budg 

Res 

Reclass 

Stmts 

1205 N/A N/A Col 6 Line 7 N/A N/A N/A N/A BS line 2.1 

1209 N/A N/A Col 6 Line 7 N/A N/A N/A N/A BS line 2.1 

1344 N/A N/A N/A Line 7 N/A N/A N/A N/A BS line 2.1 

1384 N/A N/A N/A Line 7 N/A N/A N/A N/A BS line 2.1 

1670 N/A N/A Col 6 Line 8 N/A N/A N/A N/A BS line 2.8 

1671 N/A N/A Col 6 Line 8 N/A N/A N/A N/A BS line 2.8 

1672 N/A N/A Col 6 Line 8 N/A N/A N/A N/A BS line 2.8 

1679 N/A N/A Col 6 Line 8 N/A N/A N/A N/A BS line 2.8 

2192 N/A N/A N/A Line 27 N/A N/A N/A N/A BS line 6.10 

2193 N/A N/A N/A Line 27 N/A N/A N/A N/A BS line 6.10 

6338 N/A N/A N/A Line 32 Line 1 Line 15 N/A N/A 

SNC line 2 

SCNP line 9 

7181 N/A N/A N/A Line 32 Line 1 Line 15 N/A N/A 

SNC line 2 

SCNP line 9 

7191 N/A N/A N/A Line 32 Line 1 Line 15 N/A N/A 

SNC line 2 

SCNP line 9 

7281 N/A N/A N/A Line 32 Line 1 Line 15 N/A N/A 

SNC line 2 

SCNP line 9 

7291 N/A N/A N/A Line 32 Line 1 Line 15 N/A N/A 

SNC line 2 

SNCP line 9 

463500 

Lines 

2403, 

2502, 

2503 

Line 

1941 Col 11 N/A N/A N/A N/A 

Line 

2404 N/A 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Right

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt
Page 17 of 98

Beginning Balance Trial Balance FY 20142

Debit Credit 

Budgetary 

420100 Total Actual Resources – Collected 41,391,632,169.54 

429500 (X) Adjustment to the Exchange Stabilization Fund 61,168,249,494.62 

463500 (X) Funds Not Available - Adjustments to the Exchange 

Stabilization Fund

41,391,632,169.54 

490100 (X) Delivered Orders – Obligations, Unpaid 61,168,249,494.62 

TOTAL 102,559,881,664.16 102,559,881,664.16 

Proprietary 

119400 (N) Exchange Stabilization Fund Assets – Holdings for 

Special Drawing Rights 

57,945,186,222.87 

120000 (N) Foreign Currency 13,692,267,445.20 

120900 (N) Uninvested Foreign Currency (TIER Subaccount) 54,422.48 

134200 (N) Interest Receivable - from Investments 128,296,752.59 

134400 (N) Interest Receivable on Monetary Assets Special 

Drawing Rights (TIER Subaccount) 

15,795,991.45 

138400 (N) Interest Receivable - on Foreign Currency Denominated 

Assets (TIER Subaccount) 

8,999,924.36 

161000 (FI) Investments in U.S. Treasury Securities Issued by Bureau of Fiscal ServicePD18,614,997,252.97 

162000 (N) Investments in Securities Other than BPDBureau of 

Fiscal Service

12,246,224,127.80 

162100 (N) Contra Discount on Securities Other than BPDBureau 

of Fiscal Service

17,509,381.33 

162200 (N) Premium on Securities Other than Bureau of Fiscal 

ServicePD

78,661,574.17 

211000 (N) Accounts Payable 227,983.23 

214000 (N) Accrued Interest Payable – Not Otherwise Classified 14,916,301.70 

219200 (N) Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks (TIER Subaccount) 

5,200,000,000.00 

219300 (N) Allocation of Special Drawing Rights (SDRs) (TIER 

Subaccount) 

55,953,105,209.69 

310000 Unexpended Appropriations - Cumulative 200,000,000.00 

331000 Cumulative Results of Operations 41,344,724,837.94 

TOTAL 102,730,483,713.80 102,730,483,713.80 

Budgetary 

4201 Total Actual Resources – Collected 41,391,632,169.54 

4295 (X) Adjustment to the Exchange Stabilization Fund 61,168,249,494.62 

4630 (X) Funds Not Available for Commitment/Obligation 41,391,632,169.54 

4901 (X) Delivered Orders – Obligations, Paid 61,168,249,494.62 

TOTAL 102,559,881,664.16 102,559,881,664.16 

Formatted ... [50]

Formatted ... [51]

Formatted ... [52]

Formatted ... [53]

Formatted ... [54]

Formatted ... [55]

Formatted ... [56]

Formatted ... [57]

Formatted ... [58]

Formatted ... [59]

Formatted ... [60]

Formatted ... [61]

Formatted ... [62]

Formatted ... [63]

Formatted ... [64]

Formatted ... [65]

Formatted ... [66]

Formatted ... [67]

Formatted ... [68]

Formatted ... [69]

Formatted ... [70]

Formatted ... [71]

Formatted ... [72]

Formatted ... [73]

Formatted ... [74]

Formatted ... [75]

Formatted ... [76]

Formatted ... [77]

Formatted ... [78]

Formatted ... [79]

Formatted ... [80]

Formatted ... [81]

Formatted ... [82]

Formatted ... [83]

Formatted ... [84]

Formatted ... [85]

Formatted ... [86]

Formatted ... [87]

Formatted ... [88]

Formatted ... [89]

Formatted ... [90]

Formatted ... [91]

Formatted ... [92]
Page 18 of 98

Foreign Investments 

Formatted: Centered

Formatted: Font: 14 pt

Formatted: Centered

Formatted: Font: 10 pt
Page 19 of 98

1. To record the moving of investments from 162000 to 167000. (TC D600XXXX) 

 Debit Credit 

Budgetary Entry

N/ANone

Proprietary Entry

167000 (N) Exchange Stabilization Fund – 

InvestmentsForeign Investments

162000 (N) Investments in Securities Other than 

BPDBureau of Fiscal Service

12,246,224,127.80 

12,246,224,127.80 

2. To record the moving of discounts on investments from 162100 to 167100. (TC D600XXXX) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

162100 (N) Discount on Securities Other than BPDBureau of 

Fiscal Service

167100 (N) Discount on Exchange Stabilization 

Fund – InvestmentsForeign Investments

17,509,381.33 

17,509,381.33

3. To record the moving of premiums on investments from 162200 to 167200. (TC D600XXXX) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

167200 (N) Premium on Exchange Stabilization Fund – 

InvestmentsForeign Investments

162200 (N) Premium on Securities Other than 

BPDureau of Fiscal Service

78,661,574.17 

78,661,574.174

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 20 of 98

4. To record the moving of previous foreign exchange rate adjustments from 167000 to 167900. (TC D601XXXX))

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

167900 (N) Foreign Exchange Rate Revalue Adjustment –

Exchange Stabilization Fund - Investments 

167000 (N) Exchange Stabilization Fund -– Foreign 

Investments 

212,884,417.22 

212,884,417.22 

5. To record the moving of previous foreign exchange rate adjustment from 120000 to 167900 for FIXBIS (Fixed 

rate investment with the Bank of International Settlement) securities. (TC D603XXXX) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

120000 (N) – Foreign Currency 

 167900 (N) Foreign Exchange Rate Revalue 

 Adjustment – Exchange Stabilization Fund – 

 Investments 

1,065,432.36 

1,065,432.36 

6. To record the moving of foreign currency equivalents excluding the FIXBIS securities from 120000 to 120500. 

(TC D600XXXX) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 120000 (N) – Foreign Currency 

10,891,202,012.84 

10,891,202,012.84 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 21 of 98

7. To record the moving of FIXBIS securities from 120000 to 167000. (TC D600XXXX) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

167000 (N) Exchange Stabilization Fund -Foreign

Investments 

 120000 (N) – Foreign Currency 

2,802,130,864.72 

2,802,130,864.72 

8. To record fair value adjustments of investments ( unrealized(unrealized gain). (TC D592 - ModXXXX) (224 

Subclass 42XX USSGL 167900 RT7 973, GTAS INVNONFEDSEC, and Subclass 04 USSGL 718100)

 Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization Fund 

4635000 Funds Not Available Funds Not Available - 

Adjustments to the Exchange Stabilization Funde for

Commitment/Obligation 

ProprietaryProprietary Entry

167900 (N) Foreign Exchange Rate Revalue Adjustments –

Exchange Stabilization Fund - Investments 

718100 (N) Unrealized Gains – Exchange 

Stabilization Fund for fair value

5,000,000.00 

5,000,000.00 

5,000,000.00 

5,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Not Bold, No

underline

Formatted: Indent: Left: 0.5"

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 22 of 98

9. To record fair value of investments (unrealized loss). (TC D594 - ModXXXX) (224 Subclass 42XXUSSGL 

167900 RT7 973, GTAS INVNONFEDSEC, and Subclass 04 USSGL 728100) 

 Debit Credit 

BudgetaryBudgetary Entry

4635000 Funds Not Available – Adjustments to the Exchange 

Stabilization Fundfor Commitment /Obligation

429500 Adjustment to the Exchange Stabilization 

Fund 

ProprietaryProprietary Entry

728100 (N) Unrealized Losses for fair valu– Exchange 

Stabilization Funde

 167900 (N) Foreign Exchange Rate Revalue 

 Adjustments – Exchange Stabilization Fund – 

 Investments 

3,000,000.00 

3,000,000.00 

3,000,000.00 

3,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 23 of 98

10a. To record maturity (to be reinvested immediately) of non-federal securities (long-term bonds) sold at a PAR 

and receive coupon1. (TC C127 - ModXXXX) (224 Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS 

FHOT, and 224 subclass 42XX, USSGL 167000, FACTS II RT7 973, GTAS INVNONFEDSEC, and Subclass 

08, USSGL 134200). 

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Collections Non-FederalBusiness-Type 

Collections from Non-Federal 

 4635000 Funds Not Available - Adjustments to the 

 Exchange Stabilization Fundfor 

 Commitments/Obligations

 

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

 134200 (N) Interest Receivable – from 

 IInvestments

167000 (N) Exchange Stabilization Fund – Foreign 

Investments

7,578,750.00 

148,578,750.00 

7,578,750.00 

7,578,750.00 

141,000,000.00 

                                                            

1 A coupon payment on a bond is a periodic interest payment that the bondholder receives during the time between 

when the bond is issued and when it matures. 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, No underline, Font

color: Black, English (U.S.)

Field Code Changed
Page 24 of 98

10b. To record realized gain due to foreign exchange rate changes between purchase and maturity (to be reinvested 

immediately) of non-Federal securities (long-term bonds). (TC D575 - ModXXXX) (224 Subclass 42XX, USSGL 

167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 719000) 

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization 

Fund 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund for Commitments/Obligation 

s 

ProprietaryProprietary Entry

167900 (N) Foreign Exchange Rate Revalue 

Adjustments – Exchange Stabilization Fund –

Investments 

 719000 (N) Other Gains 

1,000,000.00 

1,000,000.00 

1,000,000.00 

1,000,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 25 of 98

10c. To record realized loss due to foreign exchange rate changes between purchase and maturity (to be reinvested 

immediately) of non-Federal securities (long-term bonds). (TC D573 - ModXXXX) (224 Subclass 42XX, USSGL 

167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 729000) 

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund for Commitments/Obligations 

 429500 Adjustment to the Exchange Stabilization 

Fund 

ProprietaryProprietary Entry

729000 (N) Other Gains 

 167900 (N) Foreign Exchange Rate Revalue 

Adjustments – Exchange Stabilization Fund – 

 Investments 

500,000.00 

500,000.00 

500,000.00 

500,000.00 

11a. To record purchase of non-federal securities (long-term bonds) at premium/discount. (TC B153XXXX) (224 

Subclass 42XX, USSGLs 167000, 167100, 167200, FACTS II RT7 973, GTAS INVNONFEDSEC, and 

Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200, 531100) 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

167000 (N) Exchange Stabilization Fund –Foreign

Investments

134200 (N) Interest Receivable – Investments 

167200 (N) Premium on Exchange Stabilization Fund – 

Foreign Investments 

 120900 (N) Uninvested Foreign Currency 

 167100 (N) Discount on Exchange Stabilization Funds –

Foreign Investments 

 531100 (N) Interest Revenue - Investments 

161,750,000.00 

1,687,583.90 

6,502,125.00 

167,252,125.00 

1,000,000.00 

1,687,583.90 

11b. To record sale of non-federal securities (long-term bonds) at premium. (TC C600- ModXXXX) (224 Subclass 

42XX, USSGLs 167000, 167200, FACTS II RT7 973, GTAS INVNONFEDSEC, and Subclass 41, USSGL 

120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200) 

 Debit Credit 

Formatted ... [93]

Formatted ... [94]

Formatted ... [95]

Formatted ... [96]

Formatted ... [97]

Formatted ... [98]

Formatted ... [99]

Formatted ... [100]

Formatted ... [101]

Formatted ... [102]

Formatted ... [103]

Formatted ... [104]

Formatted ... [105]

Formatted ... [106]

Formatted ... [107]

Formatted ... [108]

Formatted ... [109]

Formatted ... [110]

Formatted ... [111]

Formatted ... [112]

Formatted ... [113]

Formatted ... [114]

Formatted ... [115]

Formatted ... [116]

Formatted ... [117]

Formatted ... [118]

Formatted ... [119]

Formatted ... [120]

Formatted ... [121]

Formatted ... [122]

Formatted ... [123]

Formatted ... [124]

Formatted ... [125]

Formatted ... [126]

Formatted ... [127]

Formatted ... [128]

Formatted ... [129]

Formatted ... [130]

Formatted ... [131]

Formatted ... [132]

Formatted ... [133]

Formatted ... [134]

Formatted ... [135]

Formatted ... [136]

Formatted ... [137]

Formatted ... [138]

Formatted ... [139]
Page 26 of 98

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available for 

 Commitments/Obligations - Adjustments to the 

 Exchange Stabilization Fund 

 

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

 134200 (N) Interest Receivable – Investments 

 167000 (N) Exchange Stabilization Fund –Foreign 

Investments

 167200 (N) Premium on Exchange Stabilization Fund –

Foreign 

 Investments 

100,000.00 

20,000,000.00 

100,000.00 

100,000.00 

19,850,000.00 

50,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 27 of 98

11c. To record sale of non-federal securities (long-term bonds) at discount. (TC C601 - ModXXXX) (224 Subclass 

42XX, USSGLs 167000, 167100, FACTS II RT7 973, GTAS INVNONFEDSEC, and Subclass 41, USSGL 

120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 134200) 

 Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available for– Adjustments to the 

 Exchange Stabilization Fund 

 Commitments/Obligations

 

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

167100 (N) Discount on Exchange Stabilization Fund –

Foreign Investments 

 134200 (N) Interest Receivable – Investments 

 167000 (N) Exchange Stabilization Fund –Foreign

Investments

50,000.00 

20,000,000.00 

100,000.00 

50,000.00 

50,000.00 

20,050,000.00 

11d. To record realized gain due to foreign exchange rate changes between purchase and sale (to be reinvested 

immediately) of non-Federal securities (long-term bonds). (TC D575 - ModXXXX) (224 Subclass 42XX, USSGL 

167900, FACTS II RT7 973, GTAS INVNONFEDSEC and 224 subclass 4, USSGL 719000) 

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization 

Fund 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund for 

Commitments/Obligations

ProprietaryProprietary Entry

167900 (N) Foreign Exchange Rate Revalue 

Adjustments - – Exchange Stabilization Fund – 

Investments 

 719000 (N) Other Gains 

2,000,000.00 

2,000,000.00 

2,000,000.00 

2,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 28 of 98

11e. To record realized loss due to foreign exchange rate changes between purchase and sale (to be reinvested 

immediately) of non-Federal securities (long-term bonds). (TC D573 - ModXXXX) (224 Subclass 42XX, USSGL 

167900, FACTS II RT7 973, GTAS INVNONFEDSEC, and 224 subclass 4, USSGL 729000) 

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available for– Adjustments to the 

Exchange Stabilization Fund Commitments/Obligations

 429500 Adjustment to the Exchange Stabilization 

Fund 

ProprietaryProprietary Entry

729000 (N) Other Gains 

 167900 (N) Foreign Exchange Rate Revalue 

 Adjustments - – Exchange Stabilization Fund – 

 Investments 

400,000.00 

400,000.00 

400,000.00 

400,000.00 

12a. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) at PAR. Euro 

bonds receive revenue once a year. Japan Bonds receive revenue twice a year. (TC C418) (224 Subclass 08, 

USSGLs 134200, 531100)

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

134200 (N) Interest Receivable - from Investments

 531100 (N) Interest Revenue - Investments 

1,061,674.91 

1,061,674.91 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 29 of 98

12b. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) with a bond 

premium. Euro bonds receive revenue once a year. Japan Bonds receive revenue twice a year. (TC C419 - Mod) 

(224 Subclass 08, USSGLs 134200, 531100; Subclass 42XX, USSGLs 167200, RT7 973, GTAS 

INVNONFEDSEC)

 Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fundfor Commitments/Obligations

 426600 Other Actual Business-Type Collections From 

 NonNon-Federal 

ProprietaryProprietary Entry

134200 (N) Interest Receivable - from Investments

 167200 (N) Premium on Exchange Stabilization 

 Fund - Foreign Investments 

 531100 (N) Interest Revenue - Investments 

50,000.00 

1,000,000.00 

50,000.00 

50,000.00 

950,000.00 

12c. To record accrual of interest receivable (monthly) on non-federal securities (long-term bonds) with a bond 

discount. Euro bonds receive revenue once a year. Japan Bonds receive revenue twice a year. (TC C423 - Mod) 

(224 Subclass 08, USSGLs 134200, 531100; Subclass 42XX, USSGLs 1671, RT7 973, GTAS 

INVNONFEDSEC)00)

 Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available - Adjustments to the 

 Exchange Stabilization Fundfor 

Commitments/Obligations

ProprietaryProprietary Entry

134200 (N) Interest Receivable from - Investments

167100 (N) Discount on Exchange Stabilization 

 Fund -Foreign Investments 

 531100 (N) Interest Revenue - Investments 

100,000.00 

2,000,000.00 

100,000.00 

100,000.00 

2,100,000.00 

Formatted ... [140]

Formatted ... [141]

Formatted ... [142]

Formatted ... [143]

Formatted ... [144]

Formatted ... [145]

Formatted ... [146]

Formatted ... [147]

Formatted ... [148]

Formatted ... [149]

Formatted ... [150]

Formatted ... [151]

Formatted ... [152]

Formatted ... [153]

Formatted ... [154]

Formatted ... [155]

Formatted ... [156]

Formatted ... [157]

Formatted ... [158]

Formatted ... [159]

Formatted ... [160]

Formatted ... [161]

Formatted ... [162]

Formatted ... [163]

Formatted ... [164]

Formatted ... [165]

Formatted ... [166]

Formatted ... [167]

Formatted ... [168]

Formatted ... [169]

Formatted ... [170]

Formatted ... [171]

Formatted ... [172]

Formatted ... [173]

Formatted ... [174]

Formatted ... [175]

Formatted ... [176]

Formatted ... [177]

Formatted ... [178]

Formatted ... [179]

Formatted ... [180]

Formatted ... [181]

Formatted ... [182]

Formatted ... [183]

Formatted ... [184]

Formatted ... [185]
Page 30 of 98

12d. To record coupon payment on non-federal securities (long-term bonds). Euro bonds receive revenue once a 

year. Japan Bonds receive revenue twice a year. (TC C113 - Mod) (224 Subclass 08, USSGLs 134200; Subclass 

41, USSGL 120900, RT7 921, GTAS FHOT)

 Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – for Adjustments to the 

 Exchange Stabilization Fund Commitments/Obligations

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

 134200 (N) Interest Receivable -e from Investments

30,000,000.00 

30,000,000.00 

30,000,000.00 

30,000,000.00 

13a. To record maturity and reversing interest accrual for cash equivalents. (TC C126 - ModXXXX) (224 Subclass 

41, USSGLs 120500 and 120900, FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGL 138400)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitments/Obligations 

 

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

 120500 (N) Foreign Currency Denominated Equivalent 

 Assets 

 138400 (N) Accrued Interest Receivable on FCDAInterest 

Receivable – Foreign Currency 

 Denominated Assets

4,940.35 

84,940.35 

4,940.35 

80,000.00

4,940.35 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 31 of 98

13b. To record purchase of cash equivalents. (TC B144XXXX) (224 Subclass 41, USSGLs 120500 and 120900, 

FACTS II RT7 921, GTAS FHOT, and Subclass 08, USSGLs 138400 and 531100)

Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

138400 (N) Accrued Interest Receivable on FCDA– Foreign 

Currency Denominated Assets 

 120900 (N) Uninvested Foreign Currency 

 531100 (N) Interest Revenue -– Investments 

90,000.00 

2,000.00 

90,000.00 

2,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 32 of 98

13c. To record daily accrual of interest receivable for cash equivalents. (TC C420XXXX) (224 Subclass 08, 

USSGLs 138400 and 531100)

Debit Credit 

BudgetaryBudgetary Entry

N/ANone 

ProprietaryProprietary Entry

138400 (N) Interest Receivable – Foreign Currency 

Denominated AssetsAccrued Interest Receivable on FCDA 

 531100 (N) Interest Revenue - Investments 

5,000.00 

5,000.00 

13d. To record capitalization of interest on Euro and Yen 2-day notices (these are part of the cash equivalents 

portfolio). (TC C157- ModXXXX) (224 Subclass 41, USSGL 120500, RT7 921, GTAS FHOT; Subclass 08, 

USSGLs 138400)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for Commitments/Obligations 

ProprietaryProprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 138400 (N) Interest Receivable – Foreign Currency 

 Denominated AssetsAccrued Interest Receivable on FCDA 

50,000.00 

50,000.00 

50,000.00 

50,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 33 of 98

13e. To record interest payments for Bank of France (BOF) Time Deposits , Duetsche Bundesbank (DBB) Time 

Deposit, Yen Overnight Deposits, and Reverse Repurchase Agreements (Repos) (these are part of the cash 

equivalents portfolio). (TC C115XXXX)) (224 Subclass 41, USSGL 120500, RT7 921, GTAS FHOT; Subclass 

08, USSGLs 138400)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for Commitments/Obligations 

ProprietaryProprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

Assets 

 120500 (N) Foreign Currency Denominated 

 Equivalent Assets 

 138400 (N) Interest Receivable – Foreign Currency 

 Denominated AssetsAccrued Interest Receivable on 

FCDA 

100,000.00 

1,000,000.00 

100,000.00 

900,000.00 

100,000.00 

13f. To record foreign exchange rate realized gain on cash equivalents. (TC D575 - ModXXXX) (224 Subclass 41, 

USSGL 120500, RT7 921, GTAS FHOT; Subclass 04, USSGLs 719000)

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization 

Fund 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitments/Obligations 

ProprietaryProprietary Entry

120500 (N) Foreign Currency Denominated Equivalent 

AAssets 

 719000 (N) Other Gains 

2,000,000.00 

2,000,000.00 

2,000,000.00 

2,000,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted Table

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 34 of 98

13g. To record foreign exchange rate realized loss on cash equivalents. (TC D576 - ModXXXX) (224 Subclass 41, 

USSGL 120500, RT7 921, GTAS FHOT; Subclass 04, USSGLs 729000)

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for Commitments/Obligations 

 429500 Adjustment to the Exchange Stabilization 

 Fund 

ProprietaryProprietary Entry

729000 (N) Other Losses 

 120500 (N) Foreign Currency Denominated 

 Equivalent 

 Assets 

5,000,000.00 

5,000,000.00 

5,000,000.00 

5,000,000.00 

14a. To record purchase of FIXBIS (greater than 6 months but less than a year – classified as non-federal 

securities). (TC B153XXXX) (224 Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT; Subclass 

42XX, USSGL 167000, RT7 973, GTAS INVNONFEDSEC; and Subclass 08, USSGLs 134200 and 531100)

Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

167000 (N) Exchange Stabilization Fund –Foreign 

 Investments 

134200 (N) Interest Receivable - from Investments 

 120900 (N) Uninvested Foreign Currency 

 531100 (N) Interest Revenue -– Investments 

200,000,000.00 

100,000.00 

200,000,000.00 

100,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted Table

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Line spacing: Multiple 1.15 li

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 35 of 98

14b. To record daily accrual of interest receivable for FIXBIS. (TC C418XXXX) (224 Subclass 08, USSGLs 

134200 and 531100)

Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

134200 (N) Interest Receivable - from Investments 

 531100 (N) Interest Revenue - Investments 

25,000.00 

25,000.00 

14c. To record interest payments for FIXBIS. (TC C113- ModXXXX) (224 Subclass 42XX, USSGL 167000, 

RT7 973, GTAS INVNONFEDSEC; Subclass 08, USSGLs 134200)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitments/Obligations 

ProprietaryProprietary Entry

167000 (N) Exchange Stabilization Fund –Foreign 

IInvestments 

 134200 (N) Interest Receivable from - Investments 

 167000 (N) Exchange Stabilization Fund –Foreign 

 Investments 

150,000.00 

1,500,000.00 

150,000.00 

150,000.00

1,350,000.00 

14d. To record maturity and reversing interest accrual for FIXBIS (greater than 6 months but less than a year – 

classified as non-federal securities). (TC C126- ModXXXX) (224 Subclass 42XX, USSGLs 167000, FACTS II 

RT7 973, GTAS INVNONFEDSEC; Subclass 41, USSGL 120900, FACTS II RT7 921, GTAS FHOT; and 

Subclass 08, USSGL 134200)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitments/Obligations 

 

ProprietaryProprietary Entry

120900 (N) Uninvested Foreign Currency 

5,000,000.00 

40,000,000.00 

5,000,000.00 

Formatted ... [186]

Formatted ... [187]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [188]

Formatted: Font: 10 pt

Formatted Table

Formatted: Font: 10 pt

Formatted ... [189]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [190]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [191]

Formatted ... [192]

Formatted ... [193]

Formatted: Font: 10 pt

Formatted ... [194]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 36 of 98

 167000 (N) Exchange Stabilization Fund –Foreign

 Investments

 134200 (N) Interest Receivable - from Investments 

35,000,000.00 

5,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 37 of 98

1521. To record a foreign currency rate intervention. 2(TC B146XXXX) (224 Subclass 41, USSGL 120500, 

FACTS II RT7 921, GTAS FHOT, and Subclass 88, USSGL 161000, FACTS II RT7 971, GTAS 

INVUSTREASSEC)

Debit Credit

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

101000 (G 099) Fund Balance with Treasury

 120500 (N) Foreign Currency Denominated Equivalent 

 

 Assets****

161000 (F/I 020) Investments in U.S. Treasury Securities

issued by Bureau of the Public DebtFiscal Service

 101000 (G 099) Fund Balance with Treasury

** Or Credit 167000 if long-term investments are used for 

interventions. (224 Subclass 42XX, RT7 973, GTAS 

INVNONFEDSEC)

500,000,000.00

500,000,000.00

500,000,000.00

500,000,000.00

                                                            

2 Currency intervention, also known as exchange rate intervention or foreign exchange market intervention, is the

purchase or sale of currency on the exchange market by the monetary authority, i.e. the central bank, in order to

influence the value of the home currency on the foreign exchange market.

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 38 of 98
Page 39 of 98

Special Drawing Rights (SDRs) 

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 14 pt

Formatted: Font: 10 pt
Page 40 of 98

165. To record monetization in SDR certificates. 3 (TC XXXXD591) (Reverse for demonetization) (224 subclass 

02, UUSSGL 219200 and Subclass 88, USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC) 

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization 

Fund 

 462000 Unobligated Funds Exempt from 

 Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders – Obligations, Unpaid 

ProprietaryProprietary Entry

101000 (G 099) Fund Balance with Treasury 

 219200 (N) Special Drawing Right (SDR) Certificates

 Issued to the Federal 

 Reserveve 

 Bank 

161000 (F/I - 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Public DebtFiscal Service

 101000 (G 099) Fund Balance with Treasury 

200,000,000.00 

200,000,000.00 

200,000,000.00 

200,000,000.00 

200,000,000.00 

200,000,000.00 

200,000,000.00 

200,000,000.00 

                                                            

3 Under the Special Drawing Rights Act of 1968 (P.L. 90‐349), the Secretary of the Treasury is authorized to issue

SDR certificates to the Federal Reserve against ESF’s SDR holdings.  The transaction is for the purpose of financing

the purchase of SDRs or for other ESF operations, such as unusually large transactions (i.e. swaps or foreign

currency purchases).  The SDR certificates bear no interest.  Demonetization occurs when SDR certificates are

partially or completely redeemed by ESF.  This occurs when the dollar amount of the SDR certificates outstanding

is in danger of exceeding the dollar equivalent of SDR holdings due to currency market fluctuations and/or SDR

sales.  In addition, pursuant to understandings with the Federal Reserve, SDR certificates will be redeemed when

ESF’s U.S. Government securities holdings appear to be in excess of foreseeable requirements.

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 41 of 98

176. To record allocations on SDR. 4 (TC XXXXD595) (224 Subclass 01, USSGL 119400, FACTS II RT7 965, 

GTAS HOLDSDR and, and Subclass 03, USSGL 219300) 

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization Fund 

 462000 Unobligated Funds Exempt from 

 Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders – Obligations, Unpaid 

ProprietaryProprietary Entry

119400 (N) SDR HoldingsExchange Stabilization Fund 

Assets – Holdings of Special Drawing Rights

 219300 (N) Allocations on SDR Holdings (SDRs)

300,000,000.00 

300,000,000.00 

300,000,000.00 

300,000,000.00 

300,000,000.00 

300,000,000.00 

                                                            

4 The United States will receive an allocation of SDRs.  The effect on the ESF balance sheet will be an increase in the

ESF's SDR holdings on the asset side of the balance sheet and a corresponding increase in the SDR allocations item

on the liability side of the ESF balance sheet.  To mobilize the increase in the ESF's SDR holdings for the purpose of

providing financial resources in the form of dollars to other IMF member countries.

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 42 of 98

187. To record the IMF requested SDR purchase to assist a country that has a need for convertible currency. (TC 

XXXX)B141 (224 Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR, and Subclass 98, 

USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC) 

Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

119400 (N) SDR Holdings 

 101000 (G 099) Fund Balance with Treasury 

101000 (G 099) Exchange Stabilization Fund Assets – 

Holdings of Special Drawing RightsFund Balance with 

Treasury

161000 (F/I 020) Investments in U.S. Treasury 

Securities Iissued by Bureau of the Public 

DebtFiscal Service

7,000,000,000.00 

7,000,000,000.00 

7,000,000,000.00 

7,000,000,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 43 of 98

198. To record the receipt of remuneration.5 (TC XXXXC119 - Mod) (224 Subclass 01USSGL 119400, FACTS 

II RT7 965, GTAS HOLDSDR; Subclass 08 USSGLs 579000, 211000, 576000) NOTE: Going forward IMF 

will have to provide a breakout for the remuneration as the part from the old quota the payment will go to 

the miscellaneous account (020 1463.1). For the portion under credit reform, payment will go to the financing 

account (011X4383). 

 Debit Credit To record corresponding 

receivable for Old IMF Quota 

Payments to GFRA, 

020146300.1 

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business Type 

Collections From – Non- Federal 

463500 Funds Not Available 

– Adjustments to the 

Exchange Stabilization Fund 

4630 Funds Not Available for 

Commitments/Obligations 

ProprietaryProprietary Entry

119400 (N) SDR HoldingsExchange 

Stabilization Fund Assets – Holdings of 

Special Drawing Rights

 579000 (N) Other Financing Sources 

BudgetaryBudgetary Entry

463500 Funds Not Available – 

Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for 

Commitments/Obligations 

 462000 Unobligated Funds Exempt 

6,310,785.38 

6,310,785.38 

6,310,785.38 

6,310,785.38 

6,310,785.38 

6,310,785.38 

6,310,785.38 

BudgetaryBudgetary Entry

None 

                                                            

5 The IMF pays remuneration (in effect, interest) on a member’s reserve position in the IMF, except on a small portion that is 

provided to the IMF as an interest‐free resource. The amount of a member’s reserves held by the IMF can change frequently 

during the year. It increases when the IMF calls on the member to contribute some of its currency to lend to other members, and

decreases when borrowing members make repayments to the IMF that are then returned to the member. These payments are 

usually prescribed in advance in the IMF’s financial transaction plan. Treasury's policy since 1992 has been to receive 

remuneration in SDRs. SDRs received become the resources of ESF, as required under 22 USCS 286o, and ESF pays the dollar 

equivalent to the Treasury General Account (TGA). The ESF's receipt of the SDRs and payment of the dollar equivalent to the 

TGA are not simultaneous. This is due to a time lag in IMF reporting of the SDR transfer and higher priority demands at IM. 

Therefore, the ESF must also reimburse the TGA the interest it earned on those dollars (based on the PDSI rate of return) during 

the period, which elapsed between the receipt of the SDRs and the dollar payment to the TGA. When the International Monetary 

Fund (IMF) remuneration plus accrued interest is paid to Treasury General Account (TGA), the ESF Accountant will receive a 

copy of the final memorandum from International Monetary and Financial Policy (IM) requesting redemption of U.S. 

government securities for the amount of the payment, an instruction memo, a transaction ticket from IM giving the specifics of 

the transaction, and a BPD transaction confirmation. The Accountant prepares a “Voucher And Schedule of Withdrawals and 

Credits” (SF-1081) to record the transfer of funds from the ESF to the TGA for the SDRs and accrued interest payable. The SF1081 is compared to the memo prepared by IM, the IMF remuneration telex and the BPD confirmation for accuracy. A copy of 

the SF-1081 is sent to FMS. 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font color: Red

Formatted: Font color: Red

Formatted: Font color: Red

Formatted: Font color: Red

Formatted: Font: Times New Roman, 9 pt

Formatted: Font: 9 pt

Formatted: Font: Times New Roman, 9 pt
Page 44 of 98

 from Apportionment 

462000 Unobligated Funds Exempt 

from Apportionment 

 490100 Delivered Orders – Unpaid

 Obligations, Unpaid 

ProprietaryProprietary Entry

576000 Expenditure Financing Sources 

- Transfer Oout (F/I 020) 

 211000 (F/I 020) Accounts Payable 

6,310,785.38 

6,310,785.38 

6,310,785.38 

ProprietaryProprietary Entry

131000 (F/FI 020) Accounts 

RecReceivable 

575000 (F/I 020) 

Expenditure Financing 

Sources - Transfer In 

599400 (ZF 99) Offset to NonEntity Accrued Collections – 

Statement of Changes in Net 

Position 

298500 (GF 099) 

Liability for Non-Entity 

Assets Not Reported on 

the Statement of 

Custodial Activity 

6,000,000.00 

6,000,000.00 

6,000,000.00 

6,000,000.00 

To record corresponding 

receivable for new IMF Quota 

Payments under Credit Reform, 

011X4383 

Debit Credit 

BudgetaryBudgetary Entry

428700 (F/I 020) Other Federal 

Receivables 

407000 Anticipated 

Collections from 

Federal Sources 

ProprietaryProprietary Entry

131000 (F/I 020) Accounts 

Receivable 

575000 (F/I 020) 

Expenditure Financing 

Sources - Transfer 

InExpenditure Transfers 

In

300,000.00 

300,000.00 

300,000.00 

300,000.00

 To record corresponding 

receivable for new IMF Quota 

Payments under Credit Reform, 

011X4384 

Debit Credit 

 BudgetaryBudgetary Entry

428700 (F/I 020) Other Federal 

Receivables 

407000 Anticipated 

Collections from 

Federal Sources 

ProprietaryProprietary Entry

131000 (F/I 020) Accounts 

Receivable 

575000 (F/I 020) 

10,785.38 

10,785.38 

10,785.38 

Formatted: Font: 8 pt

Formatted: Font: 8 pt

Formatted: Font: 8 pt

Formatted: Font: 8 pt
Page 45 of 98

Expenditure Financing 

Sources - Transfer 

InExpenditure Transfers 

In

10,785.38 
Page 46 of 98

2019. To record payment of remuneration. (TC B210 - ModXXXX) (SGL 633800 used as there is no 4901 e-b or 

4902 to reconcile budget expenditures to expenses – either new SGL or a valid exception need to look GTAS) (224 

Subclass 88 USSGL 161000, FACTS II RT7 971, GTAS INVUSTREASSEC; Subclass 08 USSGLs 211000, 

633800) 

 Debit Credit To record Collection of 

Remuneration in the GFRA, 

0201143500.1 

Debit Credit 

BudgetaryBudgetary Entry

4901 Delivered Orders – Obligations, 

Unpaid 

463500 Funds Not Available – 

Adjustments to the Exchange Stabilization 

Fund 

4630 Funds not available for Commitment 

/Obligation 

 426600 Other Actual Business

 - Type Collections

 –

 From Non

 Federal 

ProprietaryProprietary Entry

101000 (G 0F99) Fund Balance with 

Treasury 

 161000 (F/I 020) Investments in 

 U.S. Treasury Securities issued 

 by Bureau of the Public 

DebtFiscal Service

211000 (F/I 020) Accounts Payable 

633800 (F/I 020) Exchange Stabilization 

Fund Remuneration Interest 

101000 (GF99) Fund Balance 

with 

Treasury 

6,310,785.38

1,240.17 

6,312,025.55 

6,310,785.38 

1,240.17 

6,312,025.55 

6,312,025.55 

6,312,025.55 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

101000 (GF 099) Fund Balance 

with Treasury 

531000 (F/I 020) 

Interest Revenue – 

Other (Exchange) 

599300 (ZF 99) Offset to NonEntity Collections – Statement of 

Changes in Net Position 

298500 (GF 099) 

Liability for Non-Entity 

Assets Not Reported on 

the Statement of 

Custodial Activity 

1,240.17 

1,240.17 

1,240.17 

1,240.17 

 To record Collection of 

Remuneration in the GFRA, 

020146300.1 

Debit Credit 

 101000 (GF 099) Fund Balance 

with Treasury 

131000 (F/I 020) 

Accounts Receivable 

599300 (ZF 99) Offset to NonEntity Collections – Statement of 

Changes in Net Position 

599400 (ZF 99) Offset 

to Non-Entity Accrued 

Collections – Statement 

6,000,000.00 

6,000,000.00 

6,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font color: Red

Formatted: Font color: Red
Page 47 of 98

of Changes in Net 

Position 6,000,000.00 

 To record Collection of 

Remuneration in 011X4383 

Debit Credit 

 BudgetaryBudgetary Entry

427700 Other Actual Collections 

– Federal 

428700 Other Federal 

Receivables 

ProprietaryProprietary Entry

101000 (GF 099) Fund Balance 

with Treasury 

 131000 (F/I 020) Accounts

 Receivable

300,000.00 

300,0000.00 

300,000.00 

300,000.00 

 To record Collection of 

Remuneration in 011X4384 

Debit Credit 

 BudgetaryBudgetary Entry

427700 Other Actual Collections 

– Federal 

428700 Other Federal 

Receivables 

ProprietaryProprietary Entry

101000 (F G9 099) Fund Balance 

with Treasury 

 131000 (F/I 020) 

Accounts 

Receivable

10,785.38 

10,785,38 

10,785.38 

10,785.38 

210. To record an IMF Quota increase as a result of a new agreement for SDRs. (TC D602XXXX) (224 Subclass 

01, USSGL 119400, FACTS II RT7 965, GTAS HOLDSDR, and Subclass 88, USSGL 161000, FACTS II RT7 

971, GTAS INVUSTREASSEC; ESF will also report on the 224 the IMF portion to 11X4383) 

Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

101000 (G 099) Fund Balance with Treasury 

 119400 (N) SDR HoldingsExchange Stabilization Fund 

Assets – 

 Holdings of Special Drawing Rights

161000- (F/I 020) Investments in U.S. Treasury Securities 

1,974,718,708.51 

1,974,718,708.51 

1,974,718,708.51 

Formatted: Centered

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 48 of 98

Issued by the Bureau of the Public DebitFiscal Service

 101000 (G 099) Fund Balance with Treasury 

1,974,718,708.51 Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 49 of 98

21. To record a foreign currency rate intervention. 6(TC XXXX) (224 Subclass 41, USSGL 1205, FACTS II RT7 

921 and Subclass 88, USSGL 1610, FACTS II RT7 971)

Debit Credit

Budgetary

N/A

Proprietary

1010 (G 99) Fund Balance with Treasury

 1205 (N) Foreign Currency Denominated 

 Assets**

1610 (F/I 20) Investments in U.S. Treasury Securities issued 

by Bureau of the Public Debt

 1010 (G 99) Fund Balance with Treasury

** Or Credit 1670 if long-term investments are used for 

interventions. (224 Subclass 42, RT7 973)

500,000,000.00

500,000,000.00

500,000,000.00

500,000,000.00

22. To record the revaluation to US dollar for SDR Holdings, which is a form of currency, (change in SDR monthly 

rates) realized gains. 7(TC D604 - ModXXXX) (224 Subclass 01, USSGL 119400, FACTS II RT7 965, GTAS 

HOLDSDR, and Subclass 04, USSGL 719000) 

Debit Credit 

BudgetaryBudgetary Entry

429500 Adjustment to the Exchange Stabilization Fund 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

4630 Funds Not Available for 

Commitment/Obligation 

ProprietaryProprietary Entry

119400 (N) Exchange Stabilization Fund Assets – Holdings 

of Special Drawing RightsSDR Holdings

 719000 (N) Other Gains 

1,200,000.00 

1,200,000.00 

1,200,000.00 

1,200,000.00 

23. To record the revaluation to U.S. dollars for SDR Holdings, which is a form of currency, (change in SDR 

monthly rates) realized losses. (TC D606- ModXXXX) (224 Subclass 01, USSGL 119400, FACTS II RT7 965, 

GTAS HOLDSDR, and Subclass 04, USSGL 729000) 

                                                            

6 Currency intervention, also known as exchange rate intervention or foreign exchange market intervention, is the

purchase or sale of currency on the exchange market by the monetary authority, i.e. the central bank, in order to

influence the value of the home currency on the foreign exchange market.

7 SDR Holdings and Allocations are not available‐for‐sale securities.  Therefore, under US GAAP, do not need to be

classified with the distinction of realized/unrealized gains or losses.

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 50 of 98

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for Commitment /Obligation 

429500 Adjustment to the Exchange Stabilization 

Fund 

ProprietaryProprietary Entry

729000 (N) Other Losses 

 119400 (N) Exchange Stabilization Fund Assets – 

 Holdings of Special Drawing RightsSDR Holdings

600,000.00 

600,000.00 

600,000.00 

600,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 51 of 98

24. To record the revaluation to U.S. dollars for SDR allocations, which is a form of currency, (change in SDR 

monthly rates) realized losses. (TC D608 - ModXXXX) (224 Subclass 03, USSGL 219300 and Subclass 04, 

USSGL 729000) NOTE: Entry 21 and 23 go hand in hand. 

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for Commitment/Obligation 

 462000 Unobligated Funds Exempt from Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders, Obligations - Unpaid 

ProprietaryProprietary Entry

729000 (N) Other Losses 

 219300 (N) Allocation of Special Drawing Rights (SDRs)

300,000.00 

300,000.00 

300,000.00 

300,000.00 

300,000.00 

300,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 52 of 98

25. To record the revaluation to U.S. dollars for SDR allocations, which is a form of currency, (change in SDR 

monthly rates) realized gains. (TC D610 - ModXXXX) (224 Subclass 03, USSGL 219300 and Subclass 04, 

USSGL 719000) Note: Entry 22 and 24 go hand in hand. 

Debit Credit 

BudgetaryBudgetary Entry

490100 Delivered Orders, Obligations - Unpaid 

 462000 Unobligated Funds Exempt from Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitment/Obligation 

ProprietaryProprietary Entry

219300 (N) Allocation of Special Drawing Rights (SDRs)

 719000 (N) Other Gains 

100,000.00 

100,000.00 

100,000.00 

100,000.00 

100,000.00 

100,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 53 of 98

26. To record SDR interest (holdings) and charges (allocations) accrual with a net effect of a unrealized gain 

(month end with a true up on the quarter see transaction XX). (TC D612 - ModXXXX) (Subclass 08, USSGL 

134400, 214000, 531100, 633000, 719100, 7291 net effect is zero)

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for 

Commitment/Obligation 

 462000 Unobligated Funds Exempt from Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders – Obligations, Unpaid 

ProprietaryProprietary Entry

134400 (N) Interest Receivable on Monetary AssetsSpecial 

Drawing Rights

633000 (N) Other Interest Expenses 

 214000 (N) Accrued Interest Payable and - Not 

 Otherwise Classified 

 531100 (N) Interest Revenue – Investments 

 719100 (N) Other Gains for Aaccrued SDRSpecial 

Drawing 

 Right (SDR) 

 i Interest and / Ccharges 

25,000,000.00 

25,000,000.00 

27,000,000.00 

24,000,000.00 

25,000,000.00 

25,000,000.00 

25,000,000.00 

25,500,000.00 

500,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 54 of 98

27. To record SDR interest (Holdings) and charges (allocations) accrual with a net effect of a unrealized loss 

(month end with a true up on the quarter see transaction 28). (TC D614 - ModXXXX) (Subclass 08, USSGL 

134400, 214000, 531100, 633000, 7191, 729100 net effect is zero)

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for 

Commitment/Obligation 

 462000 Unobligated Funds Exempt from Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders – Obligations, Unpaid 

ProprietaryProprietary Entry

134400 (N) Interest Receivable on Monetary AssetsSpecial 

Drawing Rights

633000 (N) Other Interest Expenses 

729100 (N) Other Losses for accrued accruedSDR Special 

Drawing Right (SDR) 

iInterest and/c Charges 

 214000 (N) Accrued Interest Payable - and Not 

 Otherwise Classified 

 531100 (N) Interest Revenue – Investments

19,750,000.00 

19,750,000.00 

20,000,000.00 

21,000,000.00 

750,000.00 

19,750,000.00 

19,750,000.00 

19,750,000.00 

22,000,000.00 

Formatted: Line spacing: single

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 55 of 98

28. To record SDR interest and charges accrual true up on the quarter (goes with transactions 26 and 27). (TC 

D616 - ModXXXX) (224 Subclass 01, USSGL 119400, RT7 965, GTAS HOLDSDR; and Subclass 08, USSGL 

134400 and 214000)

Debit Credit 

BudgetaryBudgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

 462000 Unobligated Funds Exempt from 

 Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

426600 Other Actual Business-Type Collections From– NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for 

 Commitment/Obligation 

ProprietaryProprietary Entry

119400 (N) SDR HoldingsExchange Stabilization Fund 

Assets – Holdings of Special Drawing Rights

214000 (N) Accrued Interest Payable - and Not 

Otherwise Classified 

 134400 (N) Interest Receivable on Monetary 

 AssetsSpecial Drawing Rights

59,250,000.00 

59,250,000.00 

750,000.00 

750,000.00 

59,250,000.00 

59,250,000.00 

60,000,000.00 

60,000,000.00 

29. To record the IMF Annual SDR Assessment accrual. (TC B444 - ModXXXX) (224 Subclass 08 USSGLs 

610000 and 211000 net effect is zero) 

Debit Credit 

BudgetaryBudgetary Entry

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund 

4630 Funds Not Available for 

Commitment/Obligation 

 462000 Unobligated Funds Exempt from 

 Apportionment 

462000 Unobligated Funds Exempt from Apportionment 

 490100 Delivered Orders – Obligations, Unpaid 

ProprietaryProprietary Entry

610000 (N) Operating/Program Expense 

 211000 (N) Accounts Payables

190,000.00 

190,000.00 

190,000.00 

190,000.00 

190,000.00 

190,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 56 of 98

30. To record the IMF Annual Assessment. (TC B446 - ModXXXX) (224 Subclass 01 USSGL 119400, RT7 965, 

GTAS HOLDSDR; and Subclass 08, USSGLs 610000, 679000 and 211000) 

Debit Credit 

BudgetaryBudgetary Entry

490100 Delivered Orders – Obligations, Unpaid 

 462000 Unobligated Funds Exempt from 

 Apportionment 

462000 Unobligated Funds Exempt from 

Apportionment 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for Commitment/ 

Obligations 

463500 Funds Not Available – Adjustment to the Exchange 

Stabilization Fund 

4630 Funds Not Available for Commitment/ 

Obligations 

 426600 Other Actual Business-Type Collections From 

 Non-Federal 

ProprietaryProprietary Entry

679000 (N) Other Expenses Not Requiring 

BudgetaryBudgetary Entry Resources 

211000 (N) Accounts Payables 

 119400 (N) Exchange Stabilization Fund Assets – 

 Holdings of Special Drawing RightsSDR Holdings

 610000 (N) Operating/Program Expenses 

190,000.00 

190,000.00 

750,000.00 

750,000.00 

190,000.00 

190,000.00 

190,000.00 

750,000.00 

750,000.00 

190,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 57 of 98

U.S. Government Securities 

Formatted: Centered

Formatted: Font: 14 pt

Formatted: Font: 10 pt
Page 58 of 98

31. To record redemption, investment and interest with the Bureau of the Fiscal ServicePublic Debt recorded 

monthly. (TC C784 - Mod) (224 Subclass 88/98 for USSGL 161000, RT7 971, GTAS INVUSTREASSEC, and 

subclass 08 for USSGL 531100) 

Debit Credit 

BudgetaryBudgetary Entry

427300 Interest Collected from Treasury 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds not available for 

 Commitments/Obligations 

ProprietaryProprietary Entry

161000 (F/I 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Fiscal ServicePublic Debt

 161000 (F/I 020) Investments in U.S. Treasury 

 Securities issued by Bureau of the Fiscal 

ServicePublic 

 Debt

 531100 (F/I 020) Interest Revenue - Investments 

10,000,000.00 

500,000,000.00 

10,000,000.00 

490,000,000.00 

10,000,000.00 

32. To record issuance of a bridge loan posting is showing what was done in FY 2002 pending research for 

MTS and USSGL Division (TC C431XXXX) (224 Subclass 988 for USSGL 161000, RT7 971, GTAS 

INVUSTREASSEC)

Debit Credit 

BudgetaryBudgetary Entry

N/ANONE

ProprietaryProprietary Entry

101000 (G 099) Fund Balance with Treasury 

 161000 (F/I 020) Investments in U.S. Treasury 

 Securities

 issued by Bureau of the Fiscal ServicePublic 

 Debt 

135000 (N) Loans Receivable 

 101000 (G 099) Fund Balance with Treasury 

1,000,000.00 

1,000,000.00 

1,000,000.00 

1,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Bold, Font color:

Green

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 59 of 98

Formatted: Font: 10 pt
Page 60 of 98

33. To record the payback of a bridge loan posting is showing what was done in FY 2002 pending research for 

MTS and USSGL Division (TC C148 - ModXXXX) (224 Subclass 88 for USSGL 161000, RT7 971; 224 

Subclass 8 for USSGL 531200)

Debit Credit 

BudgetaryBudgetary Entry

426600 Other Actual Business-Type Collections From NonFederal 

 463500 Funds Not Available – Adjustments to the 

 Exchange Stabilization Fund 

 4630 Funds Not Available for Commitment/ 

 Obligations 

ProprietaryProprietary Entry

101000 (G 099) Fund Balance with Treasury 

 135000 (N) Loans Receivable 

161000 (F/I 020) Investments in U.S. Treasury Securities 

issued by Bureau of the Fiscal Service Public Debt 

 101000 (G 099) Fund Balance with Treasury 

 531200 (N) Interest Revenue – Loans 

 Receivable/Uninvested Funds 

100,000.00 

1,000,000.00 

1,100,000.00 

100,000.00 

1,000,000.00 

1,000,000.00 

100,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 61 of 98
Page 62 of 98
Page 63 of 98

Pre-Closing Entries 

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 14 pt

Formatted: Font: 10 pt
Page 64 of 98

34. To record the sweeping of General Fund receipt accounts (TAS 201435) associated with the fund balance at 

yearend. (TC F124)

TAS 201435 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

298500 (GF 099) Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Activity 

 101000 (G 099) Fund Balance With Treasury 

1,240.17 

1,240,17 

35. To record the sweeping of General Fund receipt accounts (TAS 201463.1) associated with the fund balance at 

yearend. (TC F124)

TAS 020 1463.1 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

298500 (GF 099) Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Activity 

 101000 (G 099) Fund Balance With Treasury 

6,000,000.00 

6,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 65 of 98

224/RT7/USSGL Matrix for ESF 

224 

Subclass Subclass Title RT7 Business Line USSGL 

20A 

Accounts 

1 ESF - SDR 

Holdings 965 

Holdings of Special 

Drawing Rights 

(HOLDSDR) 

119400

20A1420 

2 ESF - SDR 

Certificates 219200

20A1425 

3 ESF - SDR 

Allocations 219300

20A8240 

4 ESF - 

Revaluations 718100 728100719000 729000

20A1220 

8 ESF - 

Miscellaneous 

134200 134400

138400 211000

214000 531100

531200 576000

579000 610000

679000 633000

633800 719100

729100

20A3045 

41 ESF - Cash and 

Cash Equivalents 921 

Funds Held Outside the 

Treasury (FHOT) 120500 120900

20A1219 

42XX Non-Federal 

Investments 973 

Investments in NonFederal Securities 

(INVNONFEDSEC) 

167000 167100

167200 167900

20A1219 

88 BPD Investments 971 

Investments in US 

Treasury Securities 

(INVUSTREASSEC)

161000

20A8442 

98 BPD Investments 971 

Investments in US 

Treasury Securities 

(INVUSTREASSEC

161000

20A8442 

Formatted: Font: 10 pt, Bold

Formatted: Font: 10 pt

Formatted Table

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 66 of 98

Subclass 1 

Transaction Column 2 Column 3 

MTS Table 

& Line MTS Line Titles 

176 300,000,000.00 6 9505 

 SDRs: Total 

Holdings 

187 7,000,000,000.00 6 9505 

 SDRs: Total 

Holdings 

198 6,310,785.38 6 9505 

 SDRs: Total 

Holdings 

210 (1,974,718,708.51) 6 9505 

 SDRs: Total 

Holdings 

22 1,200,000.00 6 9505 

 SDRs: Total 

Holdings 

23 (600,000.00) 6 9505 

 SDRs: Total 

Holdings 

28 750,000.00 6 9505 

 SDRs: Total 

Holdings 

30 (750,000.00) 6 9505 

 SDRs: Total 

Holdings 

 

- 5,332,192,076.87 

Subclass 2 

Transaction Column 2 Column 3 165 200,000,000.00 6 9506 

 SDR Certificates 

Issed to FRBs 

200,000,000.00 

 

- 

Subclass 3 

Transaction Column 2 Column 3 176 (300,000,000.00) 6 9347 

 Allocations of 

SDRs 

24 (300,000.00) 6 9347 

 Allocations of 

SDRs 

25 100,000.00 6 9347 

 Allocations of 

SDRs 

 

- (300,200,000.00) 

Subclass 4 

Transaction Column 2 Column 3 

8 (5,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted ... [195]

Formatted ... [196]

Formatted ... [197]

Formatted ... [198]

Formatted ... [199]

Formatted ... [200]

Formatted ... [201]

Formatted ... [202]

Formatted ... [203]
Page 67 of 98

9 3,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

10b (1,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

10c 500,000.00 6 9518 

 Other Cash and 

Monetary Assets 

11d (2,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

11e 400,000.00 6 9518 

 Other Cash and 

Monetary Assets 

13f (2,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

13g 5,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

22 (1,200,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

23 600,000.00 6 9518 

 Other Cash and 

Monetary Assets 

24 300,000.00 6 9518 

 Other Cash and 

Monetary Assets 

25 (100,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

 

- (1,500,000.00) 

Subclass 8 

Transaction Column 2 Column 3 

10a 7,578,750.00 5 4188 

 Proprietary 

Receipts from the 

Public 

11a - 5 4188 

 Proprietary 

Receipts from the 

Public 

11b 100,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

11c 50,000.00 5 4188

 Proprietary 

Receipts from the 

Public

12a - 5 4188 

 Proprietary 

Receipts from the 

Public 

12b (50,000.00) 5 4188 

 Proprietary 

Receipts from the 

Public 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt
Page 68 of 98

12c 100,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

12d 30,000,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

13a 4,940.35 5 4188 

 Proprietary 

Receipts from the 

Public 

13b - 5 4188 

 Proprietary 

Receipts from the 

Public 

13c - 5 4188 

 Proprietary 

Receipts from the 

Public 

13d 50,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

13e 100,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

14a - 5 4188 

 Proprietary 

Receipts from the 

Public 

14b - 5 4188 

 Proprietary 

Receipts from the 

Public 

14c 150,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

14d 5,000,000.00 5 4188

 Proprietary 

Receipts from the 

Public

198 6,310,785.38 5 4188 

 Proprietary 

Receipts from the 

Public 

2019 (6,312,025.55) 5 4188 

 Proprietary 

Receipts from the 

Public 

26 - 5 4188 

 Proprietary 

Receipts from the 

Public 

27 - 5 4188 

 Proprietary 

Receipts from the 

Public 

28 750,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

29 - 5 4188 

 Proprietary 

Receipts from the 

Public 

30 (750,000.00) 5 4188 

 Proprietary 

Receipts from the 

Public 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt
Page 69 of 98

31 10,000,000.00 5 4188 

Proprietary 

Receipts from the 

Public 

33 100,000.00 5 41889

Proprietary 

Receipts from the 

Public 

 53,182,450.18 

 

- 

Subclass 41 

Transaction Column 2 Column 3 

10a 148,578,750.00 6 9518 

 Other Cash and 

Monetary Assets 

11a (167,252,125.00) 6 9518 

 Other Cash and 

Monetary Assets 

11b 20,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

11c 20,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

12d 30,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

13a 4,940.35 6 9518 

 Other Cash and 

Monetary Assets 

13b - 6 9518 

 Other Cash and 

Monetary Assets 

13d 50,000.00 6 9518 

 Other Cash and 

Monetary Assets 

13e 100,000.00 6 9518 

 Other Cash and 

Monetary Assets 

13f 2,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

13g (5,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

14a (200,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

14d 40,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

1521 (500,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

 - (611,518,434.65) 

Subclass 

42XX

Transaction Column 2 Column 3 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt
Page 70 of 98

8 5,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

9 (3,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

10a (141,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

10b 1,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

10c (500,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

11a 167,252,125.00 6 9518 

 Other Cash and 

Monetary Assets 

11b (19,900,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

11c (19,950,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

11d 2,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

11e (400,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

12b (50,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

12c 100,000.00 6 9518 

 Other Cash and 

Monetary Assets 

14a 200,000,000.00 6 9518 

 Other Cash and 

Monetary Assets 

14c 150,000.00 6 9518 

 Other Cash and 

Monetary Assets 

14d (35,000,000.00) 6 9518 

 Other Cash and 

Monetary Assets 

 - 155,702,125.00 

Subclass 88 

Transaction Column 2 Column 3 

15 500,000,000.00 6D 9202 

 Federal Funds 

Dept. of the 

Treasury 

165 200,000,000.00 

 6D 

92028040 

 Federal Funds 

Dept. of the 

Treasury 

2019 (6,312,025.55) 

 6D 

92028040 

 Federal Funds 

Dept. of the 

Treasury 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt
Page 71 of 98

210 1,974,718,708.51 

 6D 

92028040 

 Federal Funds 

Dept. of the 

Treasury 

21 500,000,000.00 6D 8040 

 Federal Funds 

Dept. of the 

Treasury 

31 500,000,000.00 

6D 

92028040 

Federal Funds 

Dept. of the 

Treasury 

33 1,100,000.00 

6D 

92028040

Federal Funds 

Dept. of the 

Treasury 

 - 3,169,506,682.96 

Subclass 98 

Transaction Column 2 Column 3 187 7,000,000,000.00 

 6D 

92028040 

 Federal Funds 

Dept. of the 

Treasury 

31 490,000,000.00 

6D 

90208040

Federal Funds 

Dept. of the 

Treasury 

32 1,000,000.00 

6D 

90208040

Federal Funds 

Dept. of the 

Treasury 

7,491,000,000.00 - 

011X4383 

Transaction Column 2 Column 3 

2019 300,000.00 6E 7439 

 International 

Monetary 

Programs 

210 1,974,718,708.51 6E 7439 

International 

Monetary 

Programs 

300,000.00 

 

1,974,718,708.51 

011X4384 

Transaction Column 2 Column 3 

2019 10,785.38 6E 7439 

 International 

Monetary 

Programs 

10,785.38 

0201463 

Transaction Column 2 Column 3 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted Table

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted ... [204]

Formatted ... [205]

Formatted ... [206]

Formatted ... [207]

Formatted ... [208]

Formatted ... [209]
Page 72 of 98

2019 6,000,000.00 5 4188 

 Proprietary 

Receipts from the 

Public 

6,000,000.00 

 

- 

0201435 

Transaction Column 2 Column 3 

2019 1,240.17 5 4188 

 Proprietary 

Receipts from the 

Public 

1,240.17 

 

- 

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: Times New Roman, 10 pt
Page 73 of 98

SF-224 STATEMENT OF TRANSACTIONS 

DEPT. OR AGENCY Contact: AGENCY LOCATION CODE 

TREASURY Jason Papaj (202) XXX-XXXX 20-01-4918 

BUREAU OR OFFICE Jason.Papaj@do.treas.gov ACCOUNTING PERIOD 

DEPARTMENTAL OFFICES November 20130

SECTION I - Classification of Disbur. and Collections by Appro., Fund and Receipt Account 

 

Appro. Fund or Receipts and Revolving Net Disbursements 

Receipt Account Fund Repayments 

(1) (2) (3) 

 (01)020X4444 5,332,192,076.87 

 (02)020X4444 200,000,000.00 

 (03)020X4444 (300,200,000.00) 

 (04)020X4444 (1,500,000.00) 

 (08)020X4444 53,182,450.18 

 (41)020X4444 (611,518,434.65) 

 (42XX)020X4444 155,702,125.00 

 (88)020X4444 3,169,506,682.96 

 (98)020X4444 7,491,000,000.00 

 0201435 1,240.17 

 020146300.1 6,000,000.00 

 011X4383 300,000.00 1,974,718,708.51 

 011X4384 10,785.38 

 COLUMNAR TOTALS....... 7,750,494,475.73 9,718,901,158.69 

 

NET TOTAL SECTION I (Column 3 minus column2) ........................... 1,968,406,682.96 

 

 Section II - Control Totals of Disbursements and Collections Classified in Section I 

 

 

 1. ADD: Payment Transaction (Net) Classified in Section I, Accomplished by 

 Disbursing Office in: 

 

 

 2,468,406,682.96 
Page 74 of 98

This Month Prior Month 

 

 

 2. DEDUCT: Collections Received This Month (net) and Classified in Section I..... 500,000,000.00 

 3. NET TOTAL, SECTION II (MUST AGREE WITH NET TOTAL OF SECTION I)..... 1,968,406,682.96.00 

 

 SECTION III- Status of Collections 

 1. Balance of Undeposited Collections, Close of 

 Preceding Month.................................................................................................. 0.00 

 2. ADD: Collections Received This Month (Same as Section II, Item 2).................. 500,000,000.00 

 3. DEDUCT: Deposits Presented or Mailed to Bank In: 

This Month 500,000,000.00 Prior Month 

 500,000,000.00 

 4. NET TOTAL, SECTION III – Balance of Undeposited Collections, 

 Close of Month.................. 0.00 

 

 DATE SIGNATURE AND TITLE 
Page 75 of 98

Monthly Treasury Statement (MTS) 

Table 5. Outlays of the U.S. Government, October 20132 and Other Periods 

($ millions) 

Classification 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Gross 

Outlays 

Applicable 

Receipts 

Outlays Gross 

Outlays 

Applicable 

Receipts 

Outlays Gross 

Outlays 

Applicable 

Receipts 

Outlays 

Department 

of the 

Treasury: 

Proprietary 

Receipts 

from the 

Public 

59 -59 59 -59 

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, October 20132 and 

Other Periods 

($ millions) 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity 

Net Transactions 

(-) denotes net reduction of 

either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

This 

Month 

Fiscal Year to 

Date 

Beginning of Close of 

This 

Month This 

Year 

Prior 

Year 

This Year This 

Month 

Liability Accounts: 

 Deduct: 

 Federal Securities Held As Investments of 

Government Accounts (See Schedule D) 

-4,321 -4,321 18,615 18,615 14,294 

Allocations of Special Drawing Rights 300 300 55,953 55,953 56,253 

 Total Liability Accounts 300 300 55,953 55,953 56,253 

Asset Accounts (Deduct) 

 Special Drawings Rights: 

 Total Holdings 5,332 5,332 57,945 57,945 63,277 

 SDR Certificates Issued to Federal Reserve Banks -200 -200 -5,200 -5,200 -5,400 

 Balance 5,132 5,132 52,745 52,745 57,877 

Other Cash and Monetary Assets -457 -457 26,000 26,000 25,543 

Net Activity, Direct Loan Financing (See Schedule E) -1,974 -1,974 -1,974 

 Total Asset Accounts 2,701 2,701 78,745 78,745 81,446 

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Centered
Page 76 of 98

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, October 20132 and Other 

Periods 

($ millions) 

Classification 

Net Purchases or Sales (-) Securities Held as Investments Current Fiscal 

Year 

This Month 

Fiscal Year to Date Beginning of Close of 

This Month This 

Year 

Prior Year This Year This Month 

Federal Funds: 

 Department of the Treasury -4,321 -4,321 18,615 18,615 14,294 

 Total Treasury Securities -4,321 -4,321 18,615 18,615 14,294 

 Total Federal Funds -4,321 -4,321 18,615 18,615 14,294 

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, October 20132 and Other Periods 

($ millions) 

Classification 

Net Transactions 

(-) denotes net reduction of 

asset accounts 

Account Balances 

Current Fiscal Year 

This 

Month 

Fiscal Year to 

Date 

Beginning of Close of 

This 

Month This 

Year 

Prior 

Year 

This Year This 

Month 

International Assistance Program: 

 International Monetary Programs -1,974 -1,974 -1,974 

 Net Activity, Direct Loan Financing -1,974 -1,974 -1,974 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Centered
Page 77 of 98

Pre-Closing Trial Balance FY 20142

ESF - 020X4444 Debit Credit 

Budgetary 

420100 Total Actual Resources – Collected 41,391,632,169.54 

426600 Other Actual Business-Type Collections from 

Non-Federal Sources

43,182,450.18 

427300 Interest Collected from Treasury 10,000,000.00 

429500 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62 

463500 Funds Not Available – Adjustments to the 

Exchange Stabilization Fund

41,460,814,619.72 

490100 Delivered Orders – Obligations, Unpaid 61,713,199,494.62 

497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders –Obligations, Recoveries

59,250,000.00 

TOTAL 103,174,014,114.34 103,174,014,114.34 

Proprietary 

119400 (N) SDR HoldingsExchange Stabilization Fund 

Assets- Holdings of Special Drawing Rights

63,277,378,299.74 

120500 (N) Foreign Currency Denominated Equivalent 

Assets 10,388,362,012.84 

1209 00 (N) Uninvested Foreign Currency 108,624,012.17 

134200 (N) Interest Receivable from - Investments 91,292,261.40 

134400 (N) Interest Receivable on Monetary 

AssetsSpecial Drawing Rights 2,795,991.45 

1384 00 (N) Interest Receivable - on Foreign Currency

Denominated Assets 8,851,984.01 

161000 (I) Investments in U.S. Treasury Securities 

Issued by BPDBureau of Fiscal Service 14,293,503,935.93 

167000 (N) Exchange Stabilization Fund -Foreign 

Investments 

14,981,470,575.30 

167100 (N) Discount on Exchange Stabilization Fund – 

Foreign Investments 

18,309,381.33 

167200 (N) Premium on Exchange Stabilization Fund - 

Foreign Investments 

85,063,699.17 

167900 (N) Foreign Exchange Rate Revalue Adjustment 

– Exchange Stabilization FundInvestments 215,918,984.86 

211000 (N) Accounts Payable 227,983.23 

214000 (N) Accrued Interest Payable – Not Otherwise 

Classified 416,301.70 

219200 (N) Special Drawing Right (SDR) Certificates 

Issued to Federal Reserve Banks 5,400,000,000.00 

219300 (N) Allocation of Special Drawing Rights

(SDRs) 56,253,305,209.69 

310000 Unexpended Appropriations - Cumulative 200,000,000.00 

331000 Cumulative Results of Operations 41,344,724,837.94 

531100 (N) Interest Revenue – Investments 53,431,258.81 

531100 (F/I) Interest Revenue – Investments 10,000,000.00 

531200 (N) Interest Revenue – Loans 

Receivable/Uninvested Funds 100,000.00 

576000 (N) Expenditure Financing Sources - Transfer 6,310,785.38 

Formatted ... [210]

Formatted ... [211]

Formatted: Font: 10 pt

Formatted ... [212]

Formatted ... [213]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [214]

Formatted ... [215]

Formatted: Font: 10 pt

Formatted ... [216]

Formatted: Font: 10 pt

Formatted ... [217]

Formatted: Font: 10 pt

Formatted ... [218]

Formatted ... [219]

Formatted ... [220]

Formatted ... [221]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [222]

Formatted: Font: 10 pt

Formatted ... [223]

Formatted: Font: 10 pt

Formatted ... [224]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [225]
Page 78 of 98

Out 

579000 (N) Other Financing Sources 6,310,785.38 

633000 (N) Other Interest Expenses 45,000,000.00 

633800 (FN) Exchange Stabilization Fund Remuneration 

Interest 

1,240.17 

679000 (N) Other Expenses Not Requiring Budgetary 

Resources 750,000.00 

718100 (N) Unrealized Gains for fair value– Exchange 

Stabilization Fund 5,000,000.00 

719000 (N) Other Gains 6,300,000.00 

719100 (N) Other Gains for aAccrued SDR Special 

Drawing Right (SDR) Iinterest and /cCharges 500,000.00 

728100 (N) Unrealized Losses – Exchange Stabilization 

Fund for fair value 3,000,000.00 

729000 (N) Other Losses 6,800,000.00 

729100 (N) Other Losses for aAccrued SDR Special 

Drawing (SDR) iInterest and /Ccharges 750,000.00 

TOTAL 103,407,249,770.25 103,407,249,770.25 

The balances in this accounts is abnormal due to 

circumstances of the scenario as we are simulating 

instances of transactions not the entire workflow of the 

fund.

Budgetary 

4201 Total Actual Resources – Collected 41,391,632,169.54 

4266 Other Actual Business-Type Collections from NonFederal Sources 43,182,450.18 

4273 Interest Collected from Treasury 10,000,000.00 

4295 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62 

4630 Funds Not Available for Commitment/Obligation 41,460,814,619.72 

4901 Delivered Orders – Obligations, Paid 61,713,199,494.62 

4971 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders –Obligations, Recoveries 

59,250,000.00 

TOTAL 103,174,014,114.34 103,174,014,114.34 

Miscellaneous Receipt Account 020143500.1 Debit Credit 

Proprietary

531000 (N) Interest Revenue – Other 1,240.17 

599300 (N) Offset to Non-Entity Collections – Statement of 

Changes in Net Position 

1,240.17 

TOTAL 1,240.17 1,240.17 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [226]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [227]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [228]

Formatted: Font: 10 pt

Formatted ... [229]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [230]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [231]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted ... [232]

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 79 of 98

Miscellaneous Receipt Account 020146300.1 Debit Credit 

Proprietary 

590000 (N) Other Revenue 6,000,000.00 

599300 (N) Offset to Non-Entity Collections – Statement of 

Changes in Net Position 

6,000,000.00 

TOTAL 6,000,000.00 6,000,000.00 

IMF – Quota Credit Reform 011X4383 Trial Balance Not Part of this 

Scenario – will be part of IMF’s 

Debit Credit 

Proprietary 

TOTAL 

Budgetary 

TOTAL 

IMF – NAB Credit Reform 011X4384 Trial Balance Not Part of this 

Scenario – will be part of IMF’s 

Debit Credit 

Proprietary 

TOTAL 

Budgetary 

TOTAL 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 80 of 98

Closing Entries

Formatted: Centered

Formatted: Font: 10 pt, No underline

Formatted: Font: 10 pt
Page 81 of 98

36. To record the consolidation of actual net-funded resources and reductions for withdrawn funds (TC F302). 

 Debit Credit 

BudgetaryBudgetary Entry

420100 Total Actual Resources - Collected 

 427300 Interest Collected from Treasury 

 426600 Other Actual Business-Type Collections from 

 Non-Federal Sources 

ProprietaryProprietary Entry

N/ANone

53,182,450.18 

10,000,000.00 

43,182,450.18 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 82 of 98

37. To record the closing of revenue, expenses and gains (TC F336). 

 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

531100 (N) Interest Revenue – Investments 

531100 (F/I) Interest Revenue - Investments 

531200 (N) Interest Revenue – Loans Receivable/Uninvested 

FFunds 

579000 (N) Other Financing Sources 

718100 (N) Unrealized Gains for fair value– Exchange Stabilization 

Fund 

719000 (N) Other Gains 

719100 (N) Other Gains for accrued SDR 

 Interest/charges for Accrued Special Drawing Right (SDR) 

Interest and Charges

 576000 (N) Expenditure Financing Source - Transfer Out 

 633000 (N) Other Interest Expense 

 633800 (N) Exchange Stabilization Fund 

 Remuneration Interest 

 679000 (N) Other Expenses Not 

 Requiring Budgetary Resources 

 728100 (N) Unrealized Losses for fair 

 value– Exchange Stabilization Fund

 729000 (N) Other Losses 

 729100 (N) Other Losses for aAccrued 

 Special Drawing Right 

 (SDR) DR Interest and /cCharges 

 331000 Cumulative Results of Operations

 

53,431,258.81 

10,000,000.00 

100,000.00 

6,310,785.38 

5,000,000.00 

6,300,000.00 

500,000.00 

6,310,785.38 

45,000,000.00 

1,240.17 

750,000.00 

3,000,000.00 

 6,800,000.00 

750,000.00 

19,030,018.64

38. To record the closing of revenue, expenses and gains (TC F336).. 

020143500.1 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

531000 Interest Revenue – Other 

 599300 Offset to Non-Entity Collections – 

Statement of

 Changes in Net Position 

1,240.17 

1,240.17 

39. To record the closing of revenue, expenses and gains (TC F336).. 

Formatted Table

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 83 of 98

020146300.1 Debit Credit 

BudgetaryBudgetary Entry

N/ANone

ProprietaryProprietary Entry

590000 Other Revenue 

 599300 Offset to Non-Entity Collections – 

Statement of

 Changes in Net Position 

6,000,000.00 

6,000,000.00 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 84 of 98

Closing Trial Balance FY 20142

ESF - 020X4444 Debit Credit 

Budgetary 

420100 Total Actual Resources – Collected 41,444,814,619.72 

429500 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62 

463500 Funds Not Available – Adjustments to the Exchange 

Stabilization Fund

41,460,814,619.72 

490100 Delivered Orders – Obligations, Unpaid 61,653,949,494.62 

TOTAL 103,114,764,114.34 103,114,764,114.34 

Proprietary 

119400 (N) Exchange Stabilization Fund Assets- Holdings of 

Special Drawing RightsSDR Holdings

63,277,378,299.74 

120500 (N) Foreign Currency Denominated Equivalent Assets 10,388,362,012.84 

120900 (N) Uninvested Foreign Currency 108,624,012.17 

134200 (N) Interest Receivable from - Investments 91,292,261.40 

134400 (N) Interest Receivable on Monetary AssetsSpecial 

Drawing Rights

2,795,991.45 

138400 (N) Interest Receivable – Foreign Currency Denominated 

Assetson Foreign Currency

8,851,984.01 

Formatted: Font: 10 pt, Bold

Formatted: Font: Bold

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 85 of 98

161000 (I) Investments in U.S. Treasury Securities Issued by 

Bureau of the Fiscal ServiceBPD

14,293,503,935.93 

167000 (N) Exchange Stabilization Fund -Foreign Investments 14,981,470,575.30 

167100 (N) Discount on Exchange Stabilization Fund –Foreign

Investments 

18,309,381.33 

167200 (N) Premium on Exchange Stabilization Fund –Foreign

Investments 

85,063,699.17 

167900 (N) Foreign Exchange Rate Revalue Adjustment – 

Exchange Stabilization FundInvestments

215,918,984.86 

211000 (N) Accounts Payable 227,983.23 

214000 (N) Accrued Interest Payable – Not Otherwise Classified 416,301.70 

219200 (N) Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks 

5,400,000,000.00 

219300 (N) Allocation of Special Drawing Rights (SDRs) 56,253,305,209.69 

310000 Unexpended Appropriations - Cumulative 200,000,000.00 

331000 Cumulative Results of Operations 41,363,754,856.58 

TOTAL 103,344,637,744.70 103,344,637,744.70 

Budgetary 

4201 Total Actual Resources – Collected 41,444,814,619.72 

4295 Adjustment to the Exchange Stabilization Fund 61,669,949,494.62 

4630 Funds Not Available for Commitment/Obligation 41,460,814,619.72 

4901 Delivered Orders – Obligations, Paid 61,653,949,494.62 

TOTAL 103,114,764,114.34 103,114,764,114.34 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 86 of 98

Control Checks 

Accounts Payable 

211000 (227,983.23) 

214000 (416,301.70) 

219200 (5,400,000,000.00) 

219300 (56,253,305,209.69) 

Subtotal (61,653,949,494.62) 

490100 (61,713,199,494.62) 

497100 59,250,000.00 

Subtotal (61,653,949,494.62) 

Difference -0- 

Funds Not Available for Commitment/Obligation 

119400 63,277,378,299.74 

120500 10,388,362,012.84 

120900 (108,624,012.17) 

161000 14,293,503,935.93 

167000 14,981,470,575.30 

167100 (18,309,381.33) 

167200 85,063,699.17 

167900 215,918,984.86 

211000 (227,983.23) 

214000 (416,301.70) 

219200 (5,400,000,000.00) 

219300 (56,253,305,209.69) 

Subtotal 41,460,814,619.72 

4635000 41,460,814,619.72 

Difference -0- 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 87 of 98

Other Actual Collections Non-Federal (Ending minus Beginning for Asset and Liability, Current Year for Revenue 

and Expense) 

134200 37,004,491.19 

134400 13,000,000.00 

138400 147,940.35 

211000 -0- 

214000 (14,500,000.00) 

531100 (N) 53,431,258.81 

531200 100,000.00 

576000 (6,310,785.38) 

579000 6,310,785.38 

610000 -0- 

630000 (45,000,000.00) 

633800 (1,240.17) 

679000 (750,000.00) 

719100 500,000.00 

729100 (750,000.00) 

Subtotal 43,182,450.18 

4635000 43,182,450.18 

Difference -0- 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 88 of 98

Balance Sheet 

 As of September 30, 20142

Assets 

Intragovernmental 

Investments (161000) 14,293,403,935.93 

Total Intragovernmental 14,293,403,935.93 

Assets with the Public 

Cash and Other Monetary Assets (119400, 120500, 120900, 

134400, 138400) 

73,586,764,275.87 

Investments (134200, 167000, 167100, 167200, 167900) 15,355,436,139.40 

Total Assets 103,217,704,351.20 

Liabilities 

Accounts Payable (211000, 214000) 644,284.93 

Other (219200, 219300)* 61,653,305,209.69 

Total Liabilities 61,653,949,494.62 

Net Position 

Unexpended Appropriations – Earmarked Funds (310000) 200,000,000.00 

Cumulative Results of Operations – Earmarked Funds (331000, 

531000, 531100, 576000, 579000, 599300, 610000, 633000, 

633800, 679000, 718100, 719000, 719100, 728100, 729000, 

729100) 

41,363,754,856.58 

Total Net Position 41,563,754,856.58 

Total Liabilities and Net Position 103,271,704,351.20 

*For the Department of the Treasury’s Balance Sheet, these are 

separate lines (1) Certificate Issued to the Federal Reserve 

(219200) and (2) Allocation of Special Drawing Rights (219300) 

as these amounts are material. 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 89 of 98

Statement of Net Cost 

 For the year ended September 30, 20142

Gross Program Cost: 

Program A: 

 Gross Costs (633000, 633800, 679000, 728100, 729000, 

729100) 

56,301,240.17 

 Less: earned revenue (531000 – 201434.1, 531100, 531200, 

590000 – 201463.1, 718100, 719000, 719100) 

81,332,498.98 

Net program cost (25,031,258.81) 

Net cost of operations (25,031,258.81) 

Statement of Changes in Net Position 

 For the year ended September 30, 20142

Cumulative Results of Operations: Earmarked

Beginning Balance (331000) 41,344,724,837.94 

Beginning Balance, as Adjusted 41,344,724,837.94 

Budgetary Financing Sources: 

Transfers-In/Out Without Reimbursement (576000) (6,310,758.38) 

Other (579000) 6,310,758.38 

Other Financing Sources (Non Exchange): 

Other (599300 201435.1 and 201463.1) (6,001,240.17) 

Total Financial Sources (6,001,240.17) 

Net Cost of Operations 25,031,258.81 

Net Change 19,030,018.64 

Cumulative Results of Operations 41,363,754,856.58 

Unexpended Appropriations: 

Beginning Balance (310000) 200,000,000.00 

Beginning Balance, as Adjusted 200,000,000.00 

Total Unexpended Appropriations 200,000,000.00 

Net Position 41,563,754,856.58 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Centered

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 90 of 98

 Statement of Budgetary Resources 

 For the year ended September 30, 20142

BUDGETARY RESOURCES 

1000 Unobligated balance brought forward, October 1 (420100B, 

429500B, 490100B) 

41,391,632,169.54 

1020.5 Unobligated balance brought forward, October 1, adjusted 41,391,632,169.54 

1021 Recoveries of prior year unpaid obligations (497100E) 59,250,000.00 

1043 Other changes in unobligated balance (429500 E-B) 501,700,000.00 

1051 Unobligated balance from prior year budget authority, net 

(lines 1000, 1021, 1043) 

41,952,582,169.54 

1890 Spending Authority from offsetting collections (426600E, 

427300E) 

53,182,450.18 

1910 Total Budgetary Resources (lines 1000, 1043, and 1890) 42,005,764,619.72 

STATUS OF BUDGETARY RESOURCES: 

2190 Obligations incurred (490100 E-B) 544,950,000.00 

2404 Unapportioned (4635000E) 41,460,814,619.72 

2490 Unobligated balance, end of year (sum of lines 2204, 2304 

and 2404) 

41,460,814,619.72 

2500 Total Budgetary Resources (sum of SBR lines 2190 and 

2490) 

42,005,764,619.72 

CHANGE IN OBLIGATED BALANCE: 

3000 Unpaid obligations, brought forward, October 1 (gross) 

(490100 B) 

61,168,249,494.62 

3012 Obligations incurred (490100 E-B) 554,950,000.00 

3015 Obligated balance start of year (net), before adjustments (+ 

or -) (lines 3000 and 3010) 

61,168,249,494.62 

3021 Obligated balance, start of year (net), as adjusted (lines 

3015 and 3016) 

61,168,249,494.62 

3032 Obligations incurred (4901 E-B) 544,950,000.00 

30482 Recoveries of prior year unpaid obligations (-) (497100E) (59,250,000.00) 

30590 Unpaid oObligations, end of year (gross) (4901E, 

497100E) 

61,653,949,494.62 

3100 Obligated balance, start of year (+ or -) (Sum of lines 3000, 

3006, 3060, 3066) 

61,168,249,494.62 

32100 Obligated balance, end of year (net) (sum of lines 3000, 

3006, 3012, 3020, 3032, 3042, 3060, 3066, 3072 and 3082) 

61,653,949,494.62 

BUDGET AUTHORITY AND OUTLAYS, NET: 

4175 Budget authority, gross (discretionary and mandatory) (Line 

1890) 

53,182,450.18 

4177 Actual offsetting collections (discretionary and mandatory) 

(-) (426600E, 427300E) 

(53,182,450.18) 

4180 Budget Authority, net (discretionary and mandatory) (Lines 0 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 91 of 98

4175 and 4177) 

4187 Actual offsetting collections (discretionary and mandatory) 

(-) (426600E, 427300E) 

(53,182,450.18) 

4190 Outlays, net (discretionary and mandatory) (Line 4177) (53,182,450.18) 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 92 of 98

FMS 2108: Yearend Closing Statement 

For the year ended September 30, 20142

1. Appropriation or Fund Symbol 20X4444 

2. Preclosing unexpended balance (119400, 120500, 

120900, 161000, 167000, 167100, 167200, 167900

103,114,764,114.34

3. Increases and Rescissions 

4. Unob&Obl Balances Withdrwn/Can 

5. Postclosing unexpended balance (101000E) 0 

6. Other Authorizations (1194, 1205, 1209, 1610, 1670, 

1671, 1672, 1679) 

103,114,764,114.34 

7. Reimburse. Earned & Refunds 

8. Unfilled Customers Orders 

9. Undelivered Orders & Contacts 

10. A/P and Other Liabilities (490001E, 497100E) 61,653,949,494.62 

11. Unobligated Balance (463500E) 41,460,814,619.72 

CALC (5 + 6 +7 +8 – 9 – 10) 

CALC (5 + 6 +7 +8 – 9 – 10) -0- 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: 10 pt

Formatted: Font: (Default) Times New Roman,

10 pt

Formatted: Font: 10 pt
Page 93 of 98

SF 133 Report on Budget Execution and Budgetary Resources and Schedule P: Program and Financing 

(P&F) 

SCHEDULE OF BUDGETARY RESOURCES SF 133 P&F 

BUDGETARY RESOURCES 

All accounts: 

0900 Total new obligations (490100 E-B) 544,950,000.00 

Unobligated balance: 

1000 Unobligated balance brought forward, October 1 (420100B, 

429500B, 490100B) 

41,391,632,169.54 41,391,632,169.54 

Adjustments to unobligated balance 

1021 Recoveries of prior year unpaid obligations (497100) 59,250,000,00 59,250,000.00 

1026 Adjustment for change in allocation of trust fund limitation or 

foreign exchange valuation (429500 E-B) 

501,700,000.00 501,700,000.00 

1050 Unobligated balance (total) (sum of lines 1000 through 1042 (SF 

133) and lines 1000 through 1031 (P&F)) 

41,952,582,169.54 41,952,582,169.54 

Budget authority: 

Spending authority from offsetting collections: 

Mandatory: 

1800 Collected (426600E, 427300E) 53,182,450.18 53,182,450.18 

1850 Spending authority from offsetting collections (total) (sum of lines 

1800 through 1842 (SF 133) and lines 1800 through 1827 (P&F)) 

53,182,450.18 53,182,450.18 

1900 Budget authority total (discretionary and mandatory) (sum of 

combined total of mandatory and discretionary budget authority [Lines 

1100 through 1152, 1170 through 1174, 1200 through 1252, 1270 through 

1273, 1300 through 1330, 1400 through 1430, 1500 through 1531, 1600 

through 1631, 1700 through 1742, and 1800 through 1842 (SF 133). Lines 

1100 through 1139, 1170 through 1174, 1200 through 1239, 1270 through 

1273, 1300 through 1320, 1400 through 1420, 1500 through 1522, 1600 

through 1622, 1700 through 1728, and 1800 through 1827 (P&F)]) 

 53,182,450.19 

1910 Total budgetary resources (sum of combined total of unobligated 

balances, budget authority, and line 1901 [Lines 1000 through 1042, 1100 

through 1152, 1170 through 1174, 1200 through 1252, 1270 through 1273, 

1300 through 1330, 1400 through 1430, 1500 through 1531, 1600 through 

42,005,764,619.72 

Formatted: Font: 10 pt, Bold

Formatted: Font: 10 pt
Page 94 of 98

1631, 1700 through 1742, 1800 through 1842, and 1901 (SF 133)])

1930 Total budgetary resources available (sum of combined total of 

unobligated balances, budget authority, and line 1901 [Lines 1000 through 

1031, 1100 through 1139, 1170 through 1174, 1200 through 1239, 1270 

through 1273, 1300 through 1320, 1400 through 1420, 1500 through 1522, 

1600 through 1622, 1700 through 1728, 1800 through 1827, and 1901 

(P&F)]) 

 42,005,764,619.72 

1941 Unexpired unobligated balance carried forward, end of year 

(4635000) 

 41,460,814,619.72 

STATUS OF BUDGETARY RESOURCES 

Obligations incurred: 

Direct: 

2003 Exempt from apportionment (490100 E-B) 544,950,000.00 

2004 Direct obligations (total) (sum of lines 2001..2003) 544,950,000.00 

Unobligated balance 

Unapportioned 

2403 Other (463500 E) 41,460,814,619.72 

2490 Unobligated balance, end of year (sum of the amounts on detailed 

2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, and 2403) 

41,460,814,619.72 

2500 Total budgetary resources (sum of lines 2001 through 2403. This 

amount equals the amount on line 1910 of the Schedule of Budgetary 

Resources)

42,005,764,619.72 

Memorandum entries: 

2502 Exempt from apportionment (463500, 490100 E-B) 42,005,764,619.72 

2503 Direct unobligated balance, end of year (463500) 41,460,814,619.72 

CHANGE IN OBLIGATED BALANCE 

Unpaid obligations: 

3000 Unpaid obligations, brought forward, October 1 (490100B) 61,168,249,494.62 61,168,249,494.62 

3010 Obligations incurred, unexpired accounts (490100 E-B) 544,950,000.00 544,950,000.00 

3040 Recoveries of unpaid prior year obligations, unexpired accounts (-) 

(4971E) 

(59,250,000.00) (59,250,000.00) 

Formatted: Font color: Red
Page 95 of 98

Obligated balance, end of year (net) 

3050 Unpaid obligations, end of year (gross) (490100E, 497100E) 61,653,949,494.62 61,653,949,494.62 

3100 Obligated balance, start of year (sum of lines 3000, 3001, 3060, 

and 3061) 

61,168,249,494.62 61,168,249,494.62 

3200 Obligated balance, end of year (sum of detailed lines 3000, 3001, 

3010, 3011, 3020, 3030, 3031, 3040, 3041, 3060, 3061, 3070, 3071, 3080, 

and 3081. Also equals the sum of lines 3050 and 3090) 

61,653,949,494.62 61,653,949,494.62 

BUDGET AUTHORITY AND OUTLAYS, NET 

Mandatory: 

Gross budget authority and outlays: 

4090 Budget authority, gross (sum of mandatory budget authority [Lines 

1200 through 1252, 1270 through 1273, 1400 through 1430, 1600 through 

1631, and 1800 through 1842 (SF 133). Lines 1200 through 1239, 1270 

through 1273, 1400 through 1420, 1600 through 1622, and 1800 through 

1827 (P&F)]) 

53,182,450.18 53,182,450.18 

Offsets against gross budget authority and outlays: 

Offsetting collections (collected) from: 

4121 Interest on Federal Securities (-) (427300E) (10,000,000.00) (10,000,000.00) 

4123 Non-Federal sources (-) (426600E) (43,182,450.18) (43,182,450.18) 

4130 Offsets against gross budget authority and outlays (total) (-)(sum 

of lines 4120 through 4124.) 

(53,182,450.18) (53,182,450.18) 

4160 Budget authority, net (mandatory) (Equals the total new budget 

authority (gross) on line 4090 plus the amounts on lines 4120 through 4124 

and on lines 4140, 4141 and 4143 (SF 133). Line 4090 plus the amounts on 

lines 4120 through 4124 and on lines 4140 and 4142 (P&F)) 

0 0 

4170 Outlays, net (mandatory) (Equals line 4110 plus the amounts on 

lines 4120 through 4124) 

(53,182,450.18) (53,182,450.18) 

4180 Budget authority, net (discretionary and mandatory) (sum of lines 

4070 and 4160) 

0 0 

4190 Outlays, net (discretionary and mandatory) (sum of lines 4080 and 

4170) 

(53,182,450.18) (53,182,450.18) 

MEMORANDUM (NON-ADD) ENTRIES 
Page 96 of 98

Investments in Federal securities: 

5000 Total investments, start of year: Federal Securities: Par Value 

(161000 B) 

 18,614,997,252.97 

5001 Total investments, end of year: Federal securities: Par Value 

(161000 E) 

 14,293,503,935.93 

Investments in non-Federal securities: 

5010 Total investments, start of year: non-Federal: Market Value 

(1205B, 1209B, 167020B, 1671B, 1672B before changing to1670) 

25,999,698,188.32

12,246,224,127.80 

5011 Total investments, end of year: non-Federal: Market Value 

(1205E, 1209E, 1670 E, 1671E, 1672E, 1679E) 

25,543,881,878.67

15,197,389,560.16 

NOTE: Lines 5010 – when transmitting FACTS II, ESF previously rolled SGLs 1200, 1209, 1621 and 1622 into 

1620. 

Reclassified Balance Sheet for the Closing Package (based on FY 2011 crosswalks) 

 As of September 30, 20142

Assets: 

Non-Federal 

2.1 Cash and Other Monetary Assets (119400, 120500, 120900, 

134400, 138400) 

73,586,764,275.87 

2.78 Debt and Equity Securities (134200, 167000, 167100, 

167200, 167900) 

15,355,436,139.40 

2.112 Total Non-Federal Assets 88,942,200,415.27 

Federal 

3.2 Federal Investments (161000) 14,293,403,935.93 

3.11Total Federal Assets 14,293,403,935.93 

4 Total Assets 103,217,704,351.20 

Liabilities: 

Non-Federal 

6.1 Accounts Payable (211000, 214000) 644,284.93 

6.10 Other Liabilities (219200, 219300) 61,653,305,209.69 

6.11 Total Non-Federal Liabilities 61,653,949,494.62 

8 Total Liabilities 61,643,949,494.62 

9 Net Position: 

9.2 Net Position – Funds From Dedicated CollectionsEarmarked 

Funds (310000B, 331000B, 531000E, 531100E, 576000E, 

579000E, 610000E, 633000E, 633800E, 679000E, 718100E, 

719000E, 719100E, 729000E, 729100E) 

41,563,754,856.58 

Formatted: Font: 10 pt

Formatted: Font: 10 pt, Italic, Font color: Red

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 97 of 98

10 Total Net Position 41,563,754,856.58 

11 Total Liabilities and Net Position 103,271,704,351.20 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 98 of 98

Reclassified Statement of Net Cost for the Closing Package 

 For year ended September 30, 20142

Gross Cost 

2 Non-Federal Gross Cost (610000, 633000, 633800, 679000, 

728100, 729000, 729100) 

56,301,240.17 

5 Total Non-Federal Gross Cost 56,301,240.17 

8 Department Total Gross Cost 56,301,240.17 

9 Earned Revenue 

10 Non-Federal Earned Revenue (531000, 531100, 590000,

719000) 

71,332,498.98 

11 Federal Earned Revenue 

11.3 Federal Securities Interest Revenue (531100) 10,000,000.00 

12 Total Federal Earned Revenue 10,000,000.00 

13 Department Total Earned Revenue 81,332,498.98 

14 Net Cost of Operations (25,031,258.81) 

Reclassified Statement of Changes in Net Position for the Closing Package 

 For year ended September 30, 20142

1 Beginning Net Position Balance (310000 B, 331000 B) 41,544,724,837.94 

4 Adjusted Beginning Net Position Balance 41,544,724,837.94 

7.7 Expenditure Transfers-Out of Financing Source (576000) (6,310,758.38) 

7.10 Collections for Others Transferred to the General Fund 

(599300) 

(6,001,240.17) 

7.12 Other Budgetary Financing Sources (579000) 6,310,758.38

7.13 Total Budgetary Financing Sources (6,001,240.17) 

9 Net Cost of Operations 25,031,258.81

10 Ending Net Position Balance 41,563,754,856.58 

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt

Formatted: Font: 10 pt
Page 12: [1] Formatted Evans, Marilyn 04/15/2014 7:22:00 AM 

Font: 10 pt, Bold

Page 12: [1] Formatted Evans, Marilyn 04/15/2014 7:22:00 AM 

Font: 10 pt, Bold

Page 12: [2] Formatted Evans, Marilyn 04/15/2014 7:22:00 AM 

Font: 10 pt, Bold

Page 12: [2] Formatted Evans, Marilyn 04/15/2014 7:22:00 AM 

Font: 10 pt, Bold

Page 12: [2] Formatted Evans, Marilyn 04/15/2014 7:22:00 AM 

Font: 10 pt, Bold

Page 12: [3] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [4] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [5] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [6] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [7] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [8] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [9] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [10] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [11] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt
Page 12: [12] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [13] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [14] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [15] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [16] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [16] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [17] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [18] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [19] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [20] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [21] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [22] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [23] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [24] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt
Page 12: [25] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [26] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [27] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [28] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [29] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [30] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [31] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [32] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [33] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [34] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [35] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [36] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [37] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [38] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt
Page 12: [39] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [40] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [41] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [42] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [43] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [44] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [45] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [46] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [47] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [48] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 12: [49] Formatted Evans, Marilyn 04/03/2014 8:21:00 AM 

Font: 10 pt

Page 17: [50] Formatted Evans, Marilyn 04/15/2014 7:29:00 AM 

Font: 10 pt, Bold

Page 17: [51] Formatted Evans, Marilyn 04/15/2014 7:29:00 AM 

Font: Bold

Page 17: [52] Formatted Evans, Marilyn 04/15/2014 7:29:00 AM 

Font: 10 pt, Bold
Page 17: [53] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [54] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [55] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [56] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [57] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [58] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [59] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [60] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [61] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [62] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [63] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [64] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [65] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [66] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 17: [67] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [68] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [69] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [70] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [71] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [72] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [73] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [74] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [75] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [76] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [77] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [78] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [79] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [80] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 17: [81] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [82] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [83] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [84] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [85] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [86] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [87] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [88] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt, Font color: Red

Page 17: [89] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [90] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [91] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 17: [92] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [93] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [94] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 25: [95] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [96] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [97] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [98] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [99] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [100] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [101] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt, Font color: Red

Page 25: [102] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [103] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [104] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [105] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [106] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [107] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [108] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 25: [109] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [110] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [111] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [112] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [113] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [114] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [115] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [116] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [117] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [118] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [119] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [120] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [121] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [122] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 25: [123] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [124] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [125] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [126] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [127] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [128] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [129] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [130] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [131] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [132] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [133] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [134] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [135] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [136] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 25: [137] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [138] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 25: [139] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [140] Formatted Evans, Marilyn 04/15/2014 7:32:00 AM 

Line spacing:  single

Page 29: [141] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [142] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [143] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [144] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [145] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [146] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [147] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [148] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [149] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt, Font color: Red

Page 29: [150] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 29: [151] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [152] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [153] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [154] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [155] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [156] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [157] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [158] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [159] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [160] Formatted Evans, Marilyn 04/13/2014 11:27:00 AM 

Centered

Page 29: [161] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [162] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [163] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [164] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 29: [165] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [166] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [167] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [168] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [169] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [170] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [171] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [172] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [173] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt, Font color: Red

Page 29: [174] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt, Font color: Red

Page 29: [175] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [176] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [177] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [178] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 29: [179] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [180] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [181] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [182] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [183] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [184] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 29: [185] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [186] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [186] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [186] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [186] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [187] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [187] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [188] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [189] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [189] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [190] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [190] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt
Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [191] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [192] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 35: [192] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 35: [192] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 35: [193] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [193] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [193] Formatted Evans, Marilyn 04/03/2014 8:22:00 AM 

Font: 10 pt

Page 35: [194] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 35: [194] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 35: [194] Formatted Evans, Marilyn 04/16/2014 7:23:00 AM 

Font: 10 pt, Bold

Page 66: [195] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [196] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [197] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt
Page 66: [198] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [199] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [200] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [201] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [202] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 66: [203] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [204] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [205] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [206] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [207] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [208] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 71: [209] Formatted Evans, Marilyn 04/03/2014 8:25:00 AM 

Font: (Default) Times New Roman, 10 pt

Page 77: [210] Formatted Evans, Marilyn 04/15/2014 7:35:00 AM 

Font: 10 pt, Bold

Page 77: [210] Formatted Evans, Marilyn 04/15/2014 7:35:00 AM 

Font: 10 pt, Bold
Page 77: [210] Formatted Evans, Marilyn 04/15/2014 7:35:00 AM 

Font: 10 pt, Bold

Page 77: [211] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [211] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [212] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [212] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [213] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [213] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [214] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [214] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [215] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [215] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [216] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [216] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [216] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt
Page 77: [217] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [217] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [218] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [218] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [218] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [219] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [219] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [220] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [220] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [221] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [221] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [222] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [222] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [223] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt
Page 77: [223] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [224] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [224] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [225] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [225] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 77: [225] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [226] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [226] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [226] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [227] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [227] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt
Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [228] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [229] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [229] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [230] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt

Page 78: [231] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt, Font color: Red

Page 78: [231] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt, Font color: Red

Page 78: [232] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt
Page 78: [232] Formatted Evans, Marilyn 04/03/2014 8:28:00 AM 

Font: 10 pt