Trainees can be appointed at any time during a budget period, for an entire 12-month period. In doing so, the entire 12-month stipend and tuition is charged to the current year. Thus, an appointment period can technically overlap into the next budget period. Since the entire 12-months stipend and tuition is charged at the time of the appointment, that amount not yet expended at the end of the budget should be reported as an unliquidated obligation on the FSR.