STATE OF _______________________					Illustration 4-6						ATTACHMENT A
________________________________  FUND					Summary of Actual and Imputed Revenues by Fund						
SUMMARY OF ACTUAL AND IMPUTED REVENUES											
"FOR THE YEAR ENDING JUNE 30, 19__"											

			TOTAL BILLING								
		        COLLECTED BILLINGS#			          IMPUTED REVENUES						
	RATIO OF		BILLED AT		DIFF. BETWEEN			SUBTOTAL			
	FEDERAL	BILLED AT	LESS THAN	UNCOLLECTED	(FULL-BILLED	MEMO		(A-87	           SURCHARGE***		TOTAL
USER AGENCY/DEPARTMENT	ACTIVITY*	FULL RATE(S)	FULL RATE(S)	BILLINGS**	RATES)	BILLING	UNBILLED	REVENUES)	(COLLECTED)#	(IMPUTED)	REVENUES
											
	0.0%	$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 
	0.0%										
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	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
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	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
	0.0%										
								****			*****
TOTALS		$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 	$0 
											
"* FOR EXAMPLE, BASED ON EXPENDITURES EXCLUDING FLOW-THROUGH FUNDS."											
** ACCOUNTS RECEIVABLE/BAD DEBT EXPENSE.											
"*** FOR EXAMPLE, INCREMENT FOR UNALLOWABLE COSTS SUCH AS INTEREST, RESERVES FOR REPLACEMENT, PROJECTED COST INCREASES, ETC. BILLED TO STATE FUNDS ONLY."											
"**** SHOW THIS FIGURE AS ""ACTUAL & IMPUTED REVENUES"" ON RECONCILIATION OF FUND TO FEDERAL GUIDELINES (ATTACHMENT B)."											
***** MUST RECONCILE TO TOTAL ACTUAL COSTS PER STATE FINANCIAL REPORT.											
# MUST RECONCILE TO BILLED REVENUE PER STATE FINANCIAL REPORT.