What happens with the appropation estimated revenue expense and revenue control accounts at year end

What happens with the appropriation estimated revenue expense and revenue control accounts at year end

• General Ledger

• Year end close

• Control accounts

Expense and Revenue amounts are zeroed out at year end with the difference between the two being posted into the Fund balance unreserved undesigned account control account.

Appropriation and Estimated Revenue should be zeroed out with the difference between the two being posted into the Budgetary Fund balance unreserved undesigned control account.