- DRAFT -

Statement of Budgetary Resources Crosswalk- Reporting Year 2003, Fiscal Year 2003

Financial Statement Name

USDA Line Number

FSDW Line Number Row/ Column

Account Title

GL Account Number

Balance Status (End, Begin, Activity)

FSDW Accounting Period Indicator

GL Account Normal Balance

Vendor Type Category **

BFY

Budget Category

Fund Category

Open Issues

Additional Comments

1a/1

Statement Line- Budget Authority: Appropriations Received (Budgetary)

1a/1

Debt Liquidation Appropriations

4111

Debit

ALL

1a/1

Deficiency Appropriations

4112

Debit

ALL

1a/1

Appropriated Trust or Special Fund Receipts

4114

Debit

ALL

1a/1

Loan Subsidy Appropriations - Definite - Current

4115

Debit

ALL

1a/1

Entitlement Loan Subsidy Appropriation - Indefinite

4116

Debit

ALL

1a/1

Loan Administrative Expense Appropriation - Definite - Current

4117

Debit

ALL

1a/1

Reestimated Discretionary Loan Subsidy Approp - Indefinite - Permanent

4118

Debit

ALL

1a/1

Other Appropriations Realized

4119

Debit

ALL

1a/1

Loan Subsidy Appropriation - Indefinite - Current

4121

Debit

ALL

1a/1

Loan Modification Adjustment Transfer Appropriation

4125

Debit

ALL

1a/1

Resources Realized from Contract.*

4138

Debit

ALL

1a/1

Reappropriations

4150

Debit

ALL

1a/1

Transfers-Internal Current Year Authority

4173

Debit

ALL

1a/1

Transfers-Internal Prior Year Authority

4177

Debit

ALL

1a/1

Adjustments to Indefinite No-Year Authority

4391

Either

ALL

1a/2

Statement Line- Budget Authority: Appropriations Received (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts.

1b/1

Statement Line- Budget Authority: Borrowing Authority (Budgetary)

1b/1

Estimated Borrowing Authority - Indefinite

4042

Debit

ALL

Balance must be zero for submission

1b/1

Current-Year Borrowing Authority Realized - Definite

4141

Debit

ALL

1b/1

Current-Year Borrowing Authority Realized - Indefinite

4142

Debit

ALL

1b/1

Borrowing Authority Converted*

4145

Credit

ALL

1b/1

Resources Realized from Borrow*

4148

Debit

ALL

1b/2

Statement Line- Budget Authority: Borrowing Authority (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts.

1c/1

Statement Line- Budget Authority: Contract Authority (Budgetary)

1c/1

Anticipated Contract Authority

4032

Debit

ALL

Balance must be zero for submission

1c/1

Current-Year Contract Authority Realized - Definite

4131

Debit

ALL

1c/1

Current-Year Contract Authority Realized - Indefinite

4132

Debit

ALL

1c/2

Statement Line- Budget Authority: Contract Authority (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts.

1d/1

Statement Line- Budget Authority: Net Transfers (Budgetary)

1d/1

Allocations of Realized Authority-To Be Transferred from Invested Balances

4166

Either

ALL

1d/1

Allocations of Realized Authority-Transferred from Invested Balances

4167

Either

ALL

1d/1

Transfers - Current Year Authority

4170

Either

ALL

1d/1

Allocation Transfers

4175

Either

ALL

1d/2

Statement Line- Budget Authority: Net Transfers (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts.

1e/1

Statement Line- Budget Authority: Other (Budgetary)

1e/1

Appropriation Anticipated - Indefinite

4120

Debit

ALL

Balance must be zero for submission the fourth quarter

1e/1

Anticipated Transfers - Current Year Authority

4160

Either

ALL

Balance must be zero for submission the fourth quarter

1e/1

Anticipated Allocation Transfers

4165

Either

ALL

Balance must be zero for submission the fourth quarter

1e/2

Statement Line- Budget Authority: Other (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts.

2a/1

Statement Line- Unobligated Balances: Beginning of Period (Budgetary)

2a/1

Appropriated Trust or Special Fund Receipts

4114

Debit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Other Appropriations Realized

4119

Debit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Contract Authority Carried Forward

4139

Debit

ALL

2a/1

Borrowing Authority Carried Forward

4149

Debit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Anticipated Transfers - Current Year Authority

4160

Either

ALL

2a/1

Allocations of Realized Authority-To Be Transferred from Invested Balances

4166

Either

ALL

2a/1

Total Actual Resources - Collected

4201

Debit

ALL

2a/1

Unfilled Customers Orders Without Advance

4221

Debit

ALL

2a/1

Unfilled Customers Orders With Advance

4222

Debit

ALL

2a/1

Unfilled Customers Orders With Advance

4223

Debit

ALL

2a/1

Appropriation Trust Fund Expenditure Transfer - Receivable

4225

Debit

ALL

2a/1

Reimbursements & Other Income Earned - Receivable

4251

Debit

ALL

2a/1

Reimbursements & Other Income Earned - Collected

4252

Debit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Reimbursements & Other Income Earned - Receivable Beginning Balance

4254

Debit

ALL

2a/1

Actual Program Fund Subsidy Receivable - Definite - Current

4281

Debit

ALL

2a/1

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

Debit

ALL

2a/1

Interest Receivable from Treasury

4283

Debit

ALL

2a/1

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

Debit

ALL

2a/1

Receivable from the Liquidating Fund

4285

Debit

ALL

2a/1

Receivable from the Financing Fund

4286

Debit

ALL

2a/1

Other Federal Receivables

4287

Debit

ALL

2a/1

Canceled Authority

4350

Credit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Rescissions - Current Year

4392

Credit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Authority Unavailable Pursuant to Public Law - Temporary

4395

Credit

ALL

2a/1

Undelivered Orders - Unpaid

4801

Credit

ALL

2a/1

Undelivered Orders - Paid

4802

Credit

ALL

2a/1

Undelivered Orders - Unpaid Prior Year

4803

Credit

ALL

2a/1

Undelivered Orders - Paid - PY*

4804

Credit

ALL

2a/1

Downward Adjustments of Prior-Year Unpaid Undelivered Orders

4871

Credit

ALL

2a/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Credit

ALL

2a/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

2a/1

Expended Authority - Unpaid

4901

Credit

ALL

2a/1

Expended Authority - Paid

4902

Credit

ALL

To account for period 15 transactions since they should close into 4201

2a/1

Delivered Orders Obligations Paid-Reimbursable

4903

Credit

ALL

2a/1

Downward Adjustments of Prior-Year Unpaid Expended Authority

4971

Debit

ALL

2a/1

Upward Adjustments of Prior Year Unpaid Expened Authority

4981

ALL

2a/2

Statement Line- Unobligated Balances: Beginning of Period (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

2b/1

Statement Line- Unobligated Balances: Net Transfers, Actual (Budgetary)

2b/1

Allocation Transfer-Prior Year Balances

4176

Either

ALL

2b/1

Transfers - Prior Year Authority

4190

Either

ALL

2b/1

Transfers with Obligations*

4195

Either

ALL

2b/2

Statement Line- Unobligated Balances:Net Transfers, Actual (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

2c/1

Statement Line- Unobligated Balances:Anticipated Transfers Balances (Budgetary)

2c/1

Anticipated Transfers - Prior Year Authority

4180

Either

ALL

Balance must be zero for submission

2c/2

Statement Line- Unobligated Balances: Anticipated Transfers Balances (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

3a1

3a1/1

Statement Line- Spending Authority from Offsetting Collections: Earned Collected (Budgetary)

3a1

3a1/1

Reimbursements & Other Income Earned - Collected

4252

Debit

ALL

3a1

3a1/1

Reimb and Other Advances Rec*

4253

Debit

ALL

3a1

3a1/1

Actual Collection of Feed\s

4261

Debit

ALL

3a1

3a1/1

Actual Collection of Loan Principal

4262

Debit

ALL

3a1

3a1/1

Acutal Collection of Loan Interest

4263

Debit

ALL

3a1

3a1/1

Actual Collection of Rent

4264

Debit

ALL

3a1

3a1/1

Actual Collections from Sale of Foreclosed Property

4265

Debit

ALL

3a1

3a1/1

Other Actual Collections - Non-Federal

4266

Debit

ALL

3a1

3a1/1

Actual Program Fund Subsidy Collected - Definite - Current

4271

Debit

ALL

3a1

3a1/1

Actual Program Fund Subsidy Collected - Indefinite - Permanent

4272

Debit

ALL

3a1

3a1/1

Interest Collected from Treasury

4273

Debit

ALL

3a1

3a1/1

Actual Program Fund Subsidy Collected - Indefinite - Current

4274

Debit

ALL

3a1

3a1/1

Actual Collections from Liquidating Fund

4275

Debit

ALL

3a1

3a1/1

Actual Collections from Financing Fund

4276

Debit

ALL

3a1

3a1/1

Other Actual Collections - Federal

4277

Debit

ALL

3a1

3a1/1

Downward Adjustments of Prior-Year Paid Undelivered Orders Refunds Collected

4872

Debit

ALL

3a1

3a1/1

Downward Adjustments of Prior-Year Paid

4972

Debit

ALL

3a1

3a1/2

Statement Line- Spending Authority from Offsetting Collections: Earned Collected (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

3a2

3a2/1

Statement Line- Spending Authority from Offsetting Collections: Earned Receivable from Federal Sources (Budgetary)

3a2

3a2/1

Reimbursements & Other Income Earned - Receivable

4251

Debit

ALL

3a2

3a2/1

Actual Program Fund Subsidy Receivable - Definite - Current

4281

Debit

ALL

3a2

3a2/1

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

Debit

ALL

3a2

3a2/1

Interest Receivable from Treasury

4283

Debit

ALL

3a2

3a2/1

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

Debit

ALL

3a2

3a2/1

Receivable from the Liquidating Fund

4285

Debit

ALL

3a2

3a2/1

Receivable from the Financing Fund

4286

Debit

ALL

3a2

3a2/1

Other Federal Receivables

4287

Debit

ALL

3a2

3a2/2

Statement Line- Spending Authority from Offsetting Collections: Earned Receivable from Federal Sources (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

3b1

3b1/1

(Non-Budgetary Credit Program Financing Accounts)

3b1

3b1/1

Unfilled Customer Orders with Advance

4222

Debit

ALL

Obligated amount only for final in year of expiration procedures.

3b1

3b1/2

Statement Line- Spending Authority from Offsetting Collections: Change in Unfilled Customer Orders Advance Received (Non-Budgetary Credit Program Financing Accounts)

3b2

3b2/1

Statement Line- Spending Authority from Offsetting Collections: Change in Unfilled Customer Orders Without Advance from Federal Sources (Budgetary)

No FFIS accounts

3b2

3b2/1

Unfilled Customer Orders Without Advance

4221

Debit

ALL

Obligated amount only for final in year of expiration procedures.

3b2

3b2/1

Unfilled Customer Orders - Obl*

4223

Debit

ALL

Obligated amount only for final in year of expiration procedures.

3b2

3b2/1

Unfilled Customer Orders - Obl*

4240

Debit

ALL

Obligated amount only for final in year of expiration procedures.

3b2

3b2/2

Statement Line- Spending Authority from Offsetting Collections: Change in Unfilled Customer Orders Without Advance from Federal Sources (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

3c/1

Statement Line- Spending Authority from Offsetting Collections: Anticipated for Rest of Year, Without Advances (Budgetary)

3c/1

Anticipated Collections from Non-Federal Sources

4060

Debit

ALL

BFY = Current Year

ALL

Debit balances. Balance must be zero for submission

3c/1

Anticipated Collections from Federal Sources

4070

Debit

ALL

BFY = Current Year

ALL

Debit balances. Balance must be zero for submission

3c/1

Antictd Collect OFD Subsidy*

4075

Debit

ALL

3c/1

Anticipated Reimbursements & Other Income

4210

Debit

ALL

BFY = Current Year

ALL

Debit balances. Balance must be zero for submission

3c/2

Statement Line- Spending Authority from Offsetting Collections: Anticipated for Rest of Year, Without Advances (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

3d/1

Statement Line- Spending Authority from Offsetting Collections: Transfers from Trust Funds (Budgetary)

3d/1

Anticipated Appropriation Trust Fund Expenditure Transfers

4215

Debit

ALL

Balance must be zero for submission

3d/1

Appropriation Trust Fund Expenditure Transfers - Receivable

4225

Debit

ALL

3d/1

Appropriation Trust Fund Expenditure Transfer - Collected

4255

Debit

ALL

3d/2

Statement Line- Spending Authority from Offsetting Collections: Transfers from Trust Funds (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

3e/1

Statement Line- Spending Authority from Offsetting Collections: Subtotal (Budgetary)

3e/1

CALCULATED VALUE: Line 3a1/1 + line 3a2/1 + line 3b1/1 + line 3b2/1 + line 3c/1 + line 3d/1

3e/2

Statement Line- Spending Authority from Offsetting Collections: Subtotal (Non-Budgetary Credit Program Financing Accounts)

3e/2

CALCULATED VALUE: Line 3a1/2 + line 3a2/2 + line 3b1/2 + line 3b2/2 + line 3c/2 + line 3d/2

4/1

Statement Line- Recoveries of Prior Year Obligations (Budgetary)

4/1

Anticipated Recoveries of Prior-Year Obligations

4310

Debit

ALL

BFY = Current Year

ALL

Unexpired accounts only. Debit balances. Balance must be zero for submission. Only in current year.

4/1

Actual Recoveries of Prio*

4311

Debit

ALL

4/1

Downward Adjustments of Prior-Year Unpaid Undelivered Orders

4871

Debit

ALL

4/1

Prior Year Recov Dwnward*

4873

Debit

ALL

4/1

Downward Adjustments of Prior-Year Unpaid Expended Authority

4971

Debit

ALL

4/2

Statement Line- Recoveries of Prior Year Obligations (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

5/1

Statement Line- Temporarily not Available Pursuant to Public Law (Budgetary)

5/1

Authority Unavailable Pursuant to Public Law - Temporary

4395

Credit

ALL

5/2

Statement Line- Temporarily not Available Pursuant to Public Law (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

6/1

Statement Line- Permanent Not Available (Budgetary)

6/1

Canceled Authority

4350

Credit

ALL

6/1

Rescissions - Current Year

4392

Credit

ALL

Borrowing Authority

6/1

Rescissions - Prior Year

4393

Credit

ALL

Reductions not affecting more than one account.

6/1

Actual Payments to Treasury

4147

Credit

ALL

6/1

Actual Adjustments to Contract Authority

4133

Either

ALL

6/1

Actual Reductions to Borrowing Authority

4143

Credit

ALL

6/1

Contract Authority Converted*

4135

Credit

ALL

6/1

Authority Permanently Not Available Pursuant to Public Law

4396

Credit

ALL

Reductions not affecting more than one account and reappropriation.

6/1

Anticipated Adjustments to Contract Authority

4034

Either

ALL

Balance must be zero for submission.

6/1

Anticipated Reductions to Borrowing Authority

4044

Credit

ALL

Balance must be zero for submission.

6/1

Anticipated Payments to Treasury

4047

Credit

ALL

Balance must be zero for submission.

6/2

Statement Line- Permanent Not Available (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

7/1

Statement Line- Total Budgetary Resources (Budgetary)

7/1

CALCULATED VALUE: Line 1a/1 + line 1b/1 + line 1c/1 + line 1d/1 + line 1e/1 + line 2a/1 + line 2b/1 + line 2c/1 + line 3e/1 + line 4/1 + line 5/1 + line 6/1

7/2

Statement Line- Total Budgetary Resources (Non-Budgetary Credit Program Financing Accounts)

7/2

CALCULATED VALUE: Line 1a/2 + line 1b/2 + line 1c/2 + line 1d/2 + line 1e/2 + line 2a/2 + line 2b/2 + line 2c/2 +Line 3e/2 + line 4/2 + line 5/2 + line 6/2

8a/1

Statement Line- Obligations Incurred: Direct (Budgetary)

8a/1

Undelivered Orders - Unpaid

4801

Credit

ALL

All but T, R, W

Direct

8a/1

Undelivered Orders - Paid

4802

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

All but T, R, W

Direct

8a/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

All but T, R, W

Direct

8a/1

Expended Authority - Unpaid

4901

Credit

ALL

All but T, R, W

Direct

8a/1

Expended Authority - Paid

4902

Credit

ALL

All but T, R, W

Direct

8a/1

Delivered Orders Obligations Paid-Reimbursable

4903

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

All but T, R, W

Direct

8a/1

Undelivered Orders - Unpaid

4801

Credit

ALL

All but T, R, W

Direct

8a/1

Undelivered Orders - Paid

4802

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

All but T, R, W

Direct

8a/1

Expended Authority - Unpaid

4901

Credit

ALL

All but T, R, W

Direct

8a/1

Expended Authority - Paid

4902

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

All but T, R, W

Direct

8a/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

All but T, R, W

Direct

8a/1

Undelivered Orders - Unpaid

4801

Credit

ALL

All

T/Direct

Direct

8a/1

Undelivered Orders - Paid

4802

Credit

ALL

All

T/Direct

Direct

8a/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

All

T/Direct

Direct

8a/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

All

T/Direct

Direct

8a/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

All

T/Direct

Direct

8a/1

Expended Authority - Unpaid

4901

Credit

ALL

All

T/Direct

Direct

8a/1

Expended Authority - Paid

4902

Credit

ALL

All

T/Direct

Direct

8a/1

Delivered Orders Obligations Paid-Reimbursable

4903

Credit

ALL

All

T/Direct

Direct

8a/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

All

T/Direct

Direct

8a/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

All

T/Direct

Direct

8a/2

Statement Line- Obligations Incurred: Direct (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

8b/1

Statement Line- Obligations Incurred: Reimbursable (Budgetary)

8b/1

Undelivered Orders - Unpaid

4801

Credit

ALL

R,W

Reimburseable

8b/1

Undelivered Orders - Paid

4802

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

R,W

Reimburseable

8b/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

R,W

Reimburseable

8b/1

Expended Authority - Unpaid

4901

Credit

ALL

R,W

Reimburseable

8b/1

Expended Authority - Paid

4902

Credit

ALL

R,W

Reimburseable

8b/1

Delivered Orders Obligations Paid-Reimbursable

4903

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

R,W

Reimburseable

8b/1

Undelivered Orders - Unpaid

4801

Credit

ALL

R,W

Reimburseable

8b/1

Undelivered Orders - Paid

4802

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

R,W

Reimburseable

8b/1

Expended Authority - Unpaid

4901

Credit

ALL

R,W

Reimburseable

8b/1

Expended Authority - Paid

4902

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

R,W

Reimburseable

8b/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

R,W

Reimburseable

8b/1

Undelivered Orders - Unpaid

4801

Credit

ALL

T/Reimb

Reimburseable

8b/1

Undelivered Orders - Paid

4802

Credit

ALL

T/Reimb

Reimburseable

8b/1

Upward Adjustments of Prior-Year Unpaid Undelivered Orders

4881

Either

ALL

T/Reimb

Reimburseable

8b/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

T/Reimb

Reimburseable

8b/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

T/Reimb

Reimburseable

8b/1

Expended Authority - Unpaid

4901

Credit

ALL

T/Reimb

Reimburseable

8b/1

Expended Authority - Paid

4902

Credit

ALL

T/Reimb

Reimburseable

8b/1

Delivered Orders Obligations Paid-Reimbursable

4903

Credit

ALL

T/Reimb

Reimburseable

8b/1

Upward Adjustments of Prior Year Unpaid Expended Authority

4981

Credit

ALL

T/Reimb

Reimburseable

8b/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

T/Reimb

Reimburseable

8b/2

Statement Line- Obligations Incurred: Reimbursable (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

8c/1

Statement Line- Obligations Incurred: Subtotal (Budgetary)

8c/1

CALCULATED VALUE: Line 8a/1 + line 8b/1

8c/2

Statement Line- Obligations Incurred: Subtotal (Non-Budgetary Credit Program Financing Accounts)

8c/2

CALCULATED VALUE: Line 8a/2 + line 8b/2

9a/1

Statement Line- Unobligated Balance: Apportioned (Budgetary)

9a/1

Apportionments

4510

Credit

ALL

9a/1

Apportionments Loans/Claims*

4518

Credit

ALL

9a/1

Apportionments Subsidy Reest*

4519

Credit

ALL

9a/1

Allocations Avail for Allot*

4540

Credit

ALL

9a/1

Apportionments Unavailable

4560

Credit

ALL

9a/1

Allotments - Realized Resources

4610

Credit

ALL

9a/1

Commitments

4700

Credit

ALL

9a/2

Statement Line- Unobligated Balance: Apportioned (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

9b/1

Statement Line- Unobligated Balance: Exempt from Apportionment (Budgetary)

9b/1

Other Funds Available for Commitment/Obligation

4620

Credit

ALL

9b/2

Statement Line- Unobligated Balance: Exempt from Apportionment (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

9c/1

Statement Line- Unobligated Balance: Other Available (Budgetary)

9c/1

Need OMB Approval to use this line

9c/2

Statement Line- Unobligated Balance: Other Available (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

10/1

Statement Line- Unobligated Balance Not Available (Budgetary)

10/1

Apportionments - Unavailable

4590

Credit

ALL

Anticipated. Unavaible for obligation through current period.

10/1

Unapportioned Authority - OMB Deferral

4430

Credit

ALL

10/1

Unapportioned Authority - Pending Rescission

4420

Credit

ALL

10/1

Anticipated Collections from Non-Federal Sources

4060

Debit

ALL

BFY < Current Year

ALL

Prior Years Should be adjusted out in Period 13

10/1

Anticipated Collections from Federal Sources

4070

Debit

ALL

BFY < Current Year

ALL

Prior Years Should be adjusted out in Period 13

10/1

Anticipated Reimbursements & Other Income

4210

Debit

ALL

BFY < Current Year

ALL

Prior Years Should be adjusted out in Period 13

10/1

Anticipated Recoveries of Prior-Year Obligation

4310

Debit

ALL

BFY < Current Year

ALL

Prior Years Should be adjusted out in Period 13

10/1

Unapportioned Borrow Aut G/DLL*

4441

Credit

ALL

10/1

Unapportioned Authority - Subs*

4442

Credit

ALL

10/1

Unapportioned Auth - Subsidy*

4443

Credit

ALL

10/1

Unapportioned Auth Treas Int*

4444

Credit

ALL

10/1

Unapportioned Aut Est Guar Fee*

4445

Credit

ALL

10/1

Unapportioned Aut Subs Reest*

4446

Credit

ALL

10/1

Unapprtned Aut Int Subs Reest*

4447

Credit

ALL

10/1

Unapportioned Authority - Available

4450

Credit

ALL

10/1

Unapportioned Auth Subsidy*

4451

Credit

ALL

10/1

Unapportioned Authority Enterprise-Received

4452

Credit

ALL

10/1

Funds Not Available for Commitment/Obligation

4630

Credit

ALL

10/1

Allotments - Expired Authority

4650

Credit

ALL

10/2

Statement Line- Unobligated Balance Not Available (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

11/1

Statement Line- Total Status of Budgetary Resources (Budgetary)

11/1

CALCULATED VALUE: Line 8c/1 + line 9a/1 + line 9b/1 + line 9c/1 + line 10/1

11/2

Statement Line- Total Status of Budgetary Resources (Non-Budgetary Credit Program Financing Accounts)

11/2

CALCULATED VALUE: Line 8c/2 + line 9a/2 + line 9b/2 + line 9c/2 + line 10/2

12/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, Beginning of Period (Budgetary)

12/1

Unfilled Customer Orders without Advance

4221

Debit

ALL

12/1

Unfilled Customer Order

4223

Debit

ALL

12/1

Appropriation Trust Fund Expenditure Transfers - Receivable

4225

Debit

ALL

12/1

Reimbursements & Other Income Earned - Receivable

4251

Debit

ALL

12/1

Reim and Other Inc Rec Beg Bal*

4254

Debit

ALL

12/1

Actual Program Fund Subsidy Receivable - Definite - Current

4281

Debit

ALL

12/1

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

Debit

ALL

12/1

Interest Receivable from Treasury

4283

Debit

ALL

12/1

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

Debit

ALL

12/1

Receivable from the Liquidating Fund

4285

Debit

ALL

12/1

Receivable from the Financing Fund

4286

Debit

ALL

12/1

Other Federal Receivables

4287

Debit

ALL

12/1

Undelivered Orders - Unpaid

4801

Credit

ALL

12/1

Undelivered Orders - Unpaid - PY*

4803

Credit

ALL

12/1

Downward Adjustments of Prior Year Unpaid Undelivered Orders

4871

Credit

ALL

12/1

Upward Adjustments of Prior Year Unpaid Undelivered Orders

4881

Credit

ALL

12/1

Expended Authority - Unpaid

4901

Credit

ALL

12/1

Downward Adjustments of Prior-Year Unpaid Expended Authority

4971

Debit

ALL

12/1

Upward Adjustments of Prior Year Unpaid Expened Authority

4981

ALL

12/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, Beginning of Period (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

13/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance Transferred, Net (Budgetary)

13/1

Undelivered Orders, Transferred - Unpaid

4831

Either

ALL

13/1

Expended Authority - Transferred - Unpaid

4931

Either

ALL

13/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance Transferred, Net (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

14a

14a/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Accounts Receivable (Budgetary)

14a

14a/1

Appropriation Trust Fund Expenditure Transfers - Receivable

4225

Debit

ALL

14a

14a/1

Reimbursements & Other Income Earned - Receivable

4251

Debit

ALL

14a

14a/1

Reim and Other Advances Rec*

4253

Debit

ALL

14a

14a/1

Reim & Other Inc Rec Beg Balance*

4254

Debit

ALL

14a

14a/1

Actual Program Fund Subsidy Receivable - Definite - Current

4281

Debit

ALL

14a

14a/1

Actual Program Fund Subsidy Receivable - Indefinite - Permanent

4282

Debit

ALL

14a

14a/1

Interest Receivable from Treasury

4283

Debit

ALL

14a

14a/1

Actual Program Fund Subsidy Receivable - Indefinite - Current

4284

Debit

ALL

14a

14a/1

Receivable from the Liquidating Fund

4285

Debit

ALL

14a

14a/1

Receivable from the Financing Fund

4286

Debit

ALL

14a

14a/1

Other Federal Receivables

4287

Debit

ALL

14a

14a/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Accounts Receivable (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

14b

14b/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Unfilled Customer Orders from Federal Sources (Budgetary)

14b

14b/1

Unfilled Customer Orders without Advance

4221

Debit

ALL

14b

14b/1

Unfilled Customer Orders

4223

Debit

ALL

14b

14b/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Unfilled Customer Orders from Federal Sources (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

14c

14c/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Undelivered Orders (Budgetary)

14c

14c/1

Undelivered Orders - Unpaid

4801

Credit

ALL

14c

14c/1

Undelivered Orders - Unpaid - PY*

4803

Credit

ALL

14c

14c/1

Undelivered Orders, Transferred - Unpaid

4831

Either

ALL

14c

14c/1

Downward Adjustments of Prior Year Unpaid Undelivered Orders

4871

Debit

ALL

14c

14c/1

Prior Year Recov Downward*

4873

Debit

ALL

14c

14c/1

Upward Adjustments of Prior Year Unpaid Undelivered Orders

4881

Either

ALL

14c

14c/1

Recoveries of Prior Year Ob*

4899

Credit

ALL

14c

14c/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Undelivered Orders (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

14d

14d/1

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Accounts Payable (Budgetary)

14d

14d/1

Expended Authority - Unpaid

4901

Credit

ALL

14d

14d/1

Expended Authority - Transferred - Unpaid

4931

Either

ALL

14d

14d/1

Downward Adjustments of Prior Year Unpaid Expended Authority

4971

Debit

ALL

14d

14d/1

Upward Adjustments of Prior Year Unpaid Expened Authority

4981

Credit

ALL

14d

14d/2

Statement Line- Relationship of Obligations to Outlays: Obligated Balance, Net, End of Period: Accounts Payable (Non-Budgetary Credit Program Financing Accounts)

No FFIS Accounts

15a

15a/1

Statement Line- Relationship of Obligations to Outlays: Outlays: Disbursements (Budgetary)

15a

15a/1

Undelivered Orders Paid

4802

Credit

ALL

15a

15a/1

Upward Adjustments of Prior-Year Paid Undelivered Orders

4882

Credit

ALL

15a

15a/1

Expended Authority - Paid

4902

Credit

ALL

15a

15a/1

4903

Credit

ALL

15a

15a/1

Upward Adjustments of Prior Year Paid Expended Authority

4982

Credit

ALL

15a

15a/2

Statement Line- Relationship of Obligations to Outlays: Outlays: Disbursements (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

15b

15b/1

Statement Line- Relationship of Obligations to Outlays: Outlays: Collections (Budgetary)

15b

15b/1

Unfilled Customer Orders with Advance

4222

Debit

ALL

15b

15b/1

Reimbursements & Other Income Earned - Collected

4252

Debit

ALL

15b

15b/1

Reim and Other Advances Rec*

4253

Debit

ALL

15b

15b/1

Actual Collection of Fees

4261

Debit

ALL

15b

15b/1

Actual Collections of Loan Principal

4262

Debit

ALL

15b

15b/1

Actual Collection of Loan Interest

4263

Debit

ALL

15b

15b/1

Actual Collection of Rent

4264

Debit

ALL

15b

15b/1

Actual Collection from Sale of Foreclosed Property

4265

Debit

ALL

15b

15b/1

Other Actual Collections - Non-Federal

4266

Debit

ALL

15b

15b/1

Actual Program Fund Subsidy Collected - Definite - Current

4271

Debit

ALL

15b

15b/1

Actual Program Fund Subsidy Collected - Indefinite - Permanent

4272

Debit

ALL

15b

15b/1

Interest Collected from Treasury

4273

Debit

ALL

15b

15b/1

Actual Program Fund Subsidy Collected - Indefinite - Current

4274

Debit

ALL

15b

15b/1

Actual Collections from Liquidating Fund

4275

Debit

ALL

15b

15b/1

Actual Collections from Financing Fund

4276

Debit

ALL

15b

15b/1

Other Actual Collections - Federal

4277

Debit

ALL

15b

15b/1

Downward Adjustments of Prior-Year Paid Undelivered Orders Refunds Collected

4872

Debit

ALL

15b

15b/1

Downward Adjustments of P Y Expnd Paid

4972

Debit

ALL

15b

15b/1

Downward Adjustments of Prior Year Paid Expended Authority - Refunds Collected*

4974

Debit

ALL

15b

15b/1

Downward Adjustments of P Y Expenditures - Other*

4979

Debit

ALL

15b

15b/2

Statement Line- Relationship of Obligations to Outlays: Outlays: Collections (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

15c

15c/1

Statement Line- Relationship of Obligations to Outlays: Outlays:Subtotal (Budgetary)

15c

15c/1

CALCULATED VALUE: Line 15a/1 + line 15b/1

15c

15c/2

Statement Line- Relationship of Obligations to Outlays: Outlays:Subtotal (Non-Budgetary Credit Program Financing Accounts)

15c

15c/2

CALCULATED VALUE: Line 15a/2 + line 15b/2

16/1

Statement Line- Relationship of Obligations to Outlays: Less: Offsetting Receipts (Budgetary)

16/1

Revenue from Goods Sold

5100

Credit

ALL

U or D

16/1

Revenue from Goods Sold - Federal*

5101

Credit

ALL

U or D

16/1

Contra Revenue for Goods Sold

5109

Debit

ALL

U or D

16/1

Contra Revenue for Goods Sold - Federal*

5110

Debit

ALL

U or D

16/1

Revenue from Services Provided

5200

Credit

ALL

U or D

16/1

Revenue from Services Provided - Federal*

5201

Credit

ALL

U or D

16/1

Reserve Revenue

5202

Credit

ALL

U or D

16/1

Contra Revenue for Services Provided - Federal*

5208

Credit

ALL

U or D

16/1

Contra Revenue for Services Provided

5209

Debit

ALL

U or D

16/1

Interest and Penalties Revenue*

5300

Debit

ALL

U or D

16/1

Interest and Penalties Revenue - Federal*

5301

Debit

ALL

U or D

16/1

Interest Earned Cup Allocation*

5304

Debit

ALL

U or D

16/1

Interest Earned CUO Allocation*

5305

Debit

ALL

U or D

16/1

Interest Income Re-estmates*

5306

Debit

ALL

U or D

16/1

Interest Income Subsidy*

5307

Debit

ALL

U or D

16/1

Interest Revenue

5310

Credit

ALL

U or D

16/1

Interest and Penalties Revenue - Federal*

5311

Credit

ALL

U or D

16/1

Contra Revenue for Interest*

5318

Debit

ALL

U or D

16/1

Contra Revenue for Interest

5319

Debit

ALL

U or D

16/1

Penalties,Fines & Administrative Fees Revenue

5320

Credit

ALL

U or D

16/1

Penalties & Fines Revenue - Federal*

5321

Credit

ALL

U or D

16/1

Contra Revenue for Penalty,Fines & Administrative Fees

5329

Debit

ALL

U or D

16/1

Contra Revenue Penalty & Fines - Federal*

5330

Debit

ALL

U or D

16/1

Benefit Program Revenue

5400

Credit

ALL

U or D

16/1

Contra Revenue for Benefit Program Revenue

5409

Debit

ALL

U or D

16/1

Contra Revenue for Benefit Program Revenue-FED*

5410

Debit

ALL

U or D

16/1

Insurance & Guarantee Premium Revenue

5500

Credit

ALL

U or D

16/1

Contra Revenue for Insurance & Guarantee Premium Revenue

5509

Debit

ALL

U or D

16/1

Contra Revenue for Insurance & Guarantee Premium Revenue - Federal*

5510

Debit

ALL

U or D

16/1

5600

Debit

ALL

U or D

16/1

Other Revenue

5900

Credit

ALL

U or D

16/1

Other Revenue - Federal*

5901

Credit

ALL

U or D

16/1

Contra Revenue for Other Revenue

5909

Debit

ALL

U or D

16/2

Statement Line- Relationship of Obligations to Outlays: Less: Offsetting Receipts (Non-Budgetary Credit Program Financing Accounts)

No FFIS accounts

17/1

Statement Line- Relationship of Obligations to Outlays: Net Outlays (Budgetary)

17/1

CALCULATED VALUE: Line 15c/1 - line 16/1

17/2

Statement Line- Relationship of Obligations to Outlays: Net Outlays (Non-Budgetary Credit Program Financing Accounts)

17/2

CALCULATED VALUE: Line 15c/2 - line 16/2