Did you mean: A federal agency receives a separate allotment to finance the salary costs of its program. The allotment is sufficient to cover salaries earned in the last month of the fiscal year but paid early in the next fiscal year. The account Allotmentsrealized resources has a credit balance of $300,000. The agency maintains budgetary control by means of a vacancy control system. The following events and transactions occurred at the agency: 1. A disbursement schedule is sent to Treasury requesting salary checks $275,000. 2. Treasury notifies the agency that payment was made. 3. The agency accrued salaries of $18,000 at the end of the fiscal year. 4. The agency accrued $20,000 for unused vacation leave. Budgetary resources for vacation leave are provided when leave is actually taken.