+---+--------------------------------------------+--------------------+
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+---+--------------------------------------------+--------------------+
| * | **Text**                                   | **Bureau           |
| * |                                            | Re                 |
| F |                                            | sponses/Additions/ |
| o |                                            | Revisions**        |
| o |                                            |                    |
| t |                                            | **IMPORTANT: If    |
| n |                                            | Not Applicable,    |
| o |                                            | Please Indicate    |
| t |                                            | "N/A"**            |
| e |                                            |                    |
| * |                                            |                    |
| * |                                            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ALL BUREAUS MUST   |
| * | Policies - Departures from U.S. Generally  | RESPOND:           |
| 1 | Accepted Accounting Principles             |                    |
| B | (GAAP)]{.underline}**                      | [                  |
| * |                                            | \_\_\_\_\_\_\_\_\_ |
| * | 1\. Are there any known departures from    | \_\_\_\_\_]{.mark} |
|   | GAAP?                                      |                    |
|   |                                            | [\_\_\_\_          |
|   | 2\. If **YES**, explain the nature of the  | \_\_\_\_\_\_\_\_\_ |
|   | departure and the impact on the amounts    | \_\_\_\_\_\_\_\_\_ |
|   | and disclosures in the Department's        | \_\_\_\_\_\_\_\_\_ |
|   | financial statement?                       | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   | 3\. Are there any known changes in         | [\_\_\_\_          |
|   | accounting policies during the fiscal      | \_\_\_\_\_\_\_\_\_ |
|   | year?                                      | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | 4\. If **YES**, please provide the change  | \_\_\_\_\_]{.mark} |
|   | and effect of the change.                  |                    |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_\_\_\_          |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **ALL BUREAUS MUST |
| * | Policies - Subsequent Events and           | RESPOND:**         |
| 1 | Significant Transactions]{.underline}**    |                    |
| B |                                            | [                  |
| * | 1\. Does this reporting entity have        | \_\_\_\_\_\_\_\_\_ |
| * | knowledge of any events that have occurred | \_\_\_\_\_]{.mark} |
|   | subsequent to the balance sheet date or    |                    |
|   | significant transactions that might be     | [\_\_\_\_          |
|   | material to the consolidated financial     | \_\_\_\_\_\_\_\_\_ |
|   | statements?                                | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | 2\. If **YES**, describe:                  | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   | a\. The nature of the event or transaction | [\_\_\_\_          |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | b.  Provide a dollar estimate of the       | \_\_\_\_\_\_\_\_\_ |
|   |     effect on the financial statements and | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   | c.  Provide description of where the       |                    |
|   |     transaction is presented in the        | [\_\_\_\_          |
|   |     reporting entity's financial           | \_\_\_\_\_\_\_\_\_ |
|   |     statements.                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_\_\_\_          |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **ALL BUREAUS MUST |
| * | Policies -- Allocation Transfer            | RESPOND:**         |
| 1 | Relationship]{.underline}**                |                    |
| B |                                            | [                  |
| * | 1 .Is this reporting entity a parent to    | \_\_\_\_\_\_\_\_\_ |
| * | any Federal entity?                        | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   | 2\. If **YES**, disclose the name of the   | [\_\_\_\_          |
|   | Federal entity:                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | 3\. Is this reporting entity a child to    | \_\_\_\_\_\_\_\_\_ |
|   | any Federal entity?                        | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   | 4.  If **YES**, disclose the name of the   | [                  |
|   |     Federal entity:                        | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   | **Effective for FY 2008,** the parent must |                    |
|   | report all budgetary and proprietary       | [\_\_\_\_          |
|   | activity in its financial                  | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | statements, whether material to the child, | \_\_\_\_\_\_\_\_\_ |
|   | or not. Therefore, the receiving           | \_\_\_\_\_]{.mark} |
|   | department must not                        |                    |
|   |                                            |                    |
|   | report any information relating to the     |                    |
|   | transfer appropriation account on its      |                    |
|   | financial statements.                      |                    |
|   |                                            |                    |
|   | No amounts are required to be included in  |                    |
|   | the footnote.                              |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} -- Earmarked Funds** | most of bureaus    |
| 1 |                                            | including USPTO,   |
| . | SFFAS 27, Identifying and Reporting        | NTIS and NOAA**    |
| C | Earmarked Funds, requires separate         |                    |
| * | identification of the earmarked funds on   |                    |
| * | the Consolidated Balance Sheets (Net       |                    |
|   | Position section), Consolidated Statements |                    |
|   | of Changes in Net Position.                |                    |
|   |                                            |                    |
|   | Earmarked funds are financed by            |                    |
|   | specifically identified revenues, often    |                    |
|   | supplemented by other financing sources,   |                    |
|   | which remain available over time. These    |                    |
|   | specifically identified revenues and other |                    |
|   | financing sources are required by statute  |                    |
|   | to be used for designated activities,      |                    |
|   | benefits, or purposes, and must be         |                    |
|   | accounted for separately from the          |                    |
|   | Government's general revenues. Earmarked   |                    |
|   | funds include trust funds, public          |                    |
|   | enterprise revolving funds (not including  |                    |
|   | credit reform financing funds), and        |                    |
|   | special funds. (See Note 21)               |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Fund Balance with  | most or all        |
| 1 | Treasury**                                 | bureaus**          |
| . |                                            |                    |
| E | Fund Balance with Treasury is the          |                    |
| * | aggregate of amount of funds in the        |                    |
| * | Department's accounts with the U.S.        |                    |
|   | Department of the Treasury (Treasury).     |                    |
|   | Deposit Funds primarily represent the      |                    |
|   | amounts held in customer deposit accounts. |                    |
|   |                                            |                    |
|   | Treasury processes cash receipts and       |                    |
|   | disbursements for the Department's         |                    |
|   | domestic operations. Cash receipts and     |                    |
|   | disbursements for the Department's         |                    |
|   | overseas operations are primarily          |                    |
|   | processed by the U.S. Department of        |                    |
|   | State\'s financial service centers.        |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ##                 |
| * | Policies]{.underline} - Accounts           | ## Applicable to m |
| 1 | Receivable, Net**                          | ost or all bureaus |
| F |                                            |                    |
| * | Accounts Receivable are recognized         |                    |
| * | primarily when the Department performs     |                    |
|   | reimbursable services or sells goods.      |                    |
|   | Accounts Receivable are reduced to net     |                    |
|   | realizable value by an Allowance for       |                    |
|   | Uncollectible Accounts. This allowance is  |                    |
|   | estimated periodically using methods such  |                    |
|   | as the identification of specific          |                    |
|   | delinquent receivables, and the analysis   |                    |
|   | of aging schedules and historical trends   |                    |
|   | adjusted for current market conditions.    |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Investments in     | to NOAA**          |
| 1 | Treasury Securities, Net**                 |                    |
| * |                                            |                    |
| * | Investments in Treasury Securities are     |                    |
|   | reported at their acquisition cost, less   |                    |
|   | the accumulated amortization of discounts. |                    |
|   | At September 30, 2008, investments         |                    |
|   | consisted of one-year special issue        |                    |
|   | Treasury Bills with interest rates         |                    |
|   | averaging **[\_\_\_\_ percent \[NOAA:      |                    |
|   | ENTER PERCENT\]]{.mark}**. Discounts are   |                    |
|   | amortized into interest income over the    |                    |
|   | life of the Treasury Security using the    |                    |
|   | straight-line method, which approximates   |                    |
|   | the effective yield method.                |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Loans Receivable   | to EDA, ELGP-Oil & |
| 1 | and Related Foreclosed Property, Net**     | Gas, ELGP-Steel,   |
| . |                                            | and NOAA**         |
| H | A direct loan is recorded as a receivable  |                    |
| * | after the Department disburses funds to a  |                    |
| * | borrower. The Department also makes loan   |                    |
|   | guarantees with respect to the payment of  |                    |
|   | all or part of the principal or interest   |                    |
|   | on debt obligations of non-federal         |                    |
|   | borrowers to non-federal lenders. A        |                    |
|   | borrower-defaulted loan guaranteed by the  |                    |
|   | Department is recorded as a receivable     |                    |
|   | from the borrower after the Department     |                    |
|   | disburses funds to the lender.             |                    |
|   |                                            |                    |
|   | Interest Receivable generally represents   |                    |
|   | uncollected interest income earned on      |                    |
|   | loans. For past-due loans, only up to 180  |                    |
|   | days of interest income is generally       |                    |
|   | recorded.                                  |                    |
|   |                                            |                    |
|   | Foreclosed Property is acquired primarily  |                    |
|   | through foreclosure and voluntary          |                    |
|   | conveyance, and is recorded at the fair    |                    |
|   | market value at the time of acquisition.   |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Direct Loans and   | to EDA and NOAA**  |
| 1 | Loan Guarantees Obligated before**         |                    |
| . |                                            |                    |
| H | **October 1, 1991(pre-FY 1992)*:*** Loans  |                    |
| * | Receivable are reduced by an Allowance for |                    |
| * | Loan Losses, which is based on an analysis |                    |
|   | of each loan's outstanding balance. The    |                    |
|   | value of each receivable, net of any       |                    |
|   | Allowance for Loan Losses, is supported by |                    |
|   | the values of pledged collateral and other |                    |
|   | assets available for liquidation, and by   |                    |
|   | the Department's analysis of financial     |                    |
|   | information of parties against whom the    |                    |
|   | Department has recourse for the collection |                    |
|   | of these receivables.                      |                    |
|   |                                            |                    |
|   | The Economic Development Revolving Fund is |                    |
|   | required to make annual interest payments  |                    |
|   | to Treasury after each fiscal year-end,    |                    |
|   | based on its outstanding receivables at    |                    |
|   | September 30.                              |                    |
+---+--------------------------------------------+--------------------+
|   |                                            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Direct Loans and   | to ELGP-Oil & Gas, |
| 1 | Loan Guarantees Obligated after**          | ELGP--Steel, and   |
| . |                                            | NOAA**             |
| H | **September 30, 1991 (post-FY 1991)*:      |                    |
| * | ***Post-FY 1991 obligated direct loans and |                    |
| * | loan guarantees and the resulting          |                    |
|   | receivables are governed by the Federal    |                    |
|   | Credit Reform Act of 1990.                 |                    |
|   |                                            |                    |
|   | For direct or guaranteed loans disbursed   |                    |
|   | during a fiscal year, a subsidy cost is    |                    |
|   | initially recognized. Subsidy costs are    |                    |
|   | intended to estimate the long-term cost to |                    |
|   | the U.S. Government of its loan programs.  |                    |
|   | The subsidy cost equals the present value  |                    |
|   | of estimated cash outflows over the life   |                    |
|   | of the loan, minus the present value of    |                    |
|   | estimated cash inflows, discounted at the  |                    |
|   | applicable Treasury interest rate.         |                    |
|   | Administrative costs such as salaries are  |                    |
|   | not included in the subsidy costs. Subsidy |                    |
|   | costs can arise from interest rate         |                    |
|   | differentials, interest subsidies,         |                    |
|   | delinquencies and defaults, loan           |                    |
|   | origination and other fees, and other cash |                    |
|   | flows. The Department calculates its       |                    |
|   | subsidy costs based on a model created and |                    |
|   | provided by OMB.                           |                    |
|   |                                            |                    |
|   | A Loan Receivable is recorded at the       |                    |
|   | present value of the estimated cash        |                    |
|   | inflows less cash outflows. The difference |                    |
|   | between the outstanding principal of the   |                    |
|   | loan and the present value of their net    |                    |
|   | cash inflows is recorded as the Allowance  |                    |
|   | for Subsidy Cost. A subsidy reestimate is  |                    |
|   | normally performed annually, as of         |                    |
|   | September 30. The subsidy reestimate takes |                    |
|   | into account all factors that may have     |                    |
|   | affected the estimated cash flows. Any     |                    |
|   | adjustment resulting from the reestimate   |                    |
|   | is recognized as a subsidy expense (or a   |                    |
|   | reduction in subsidy expense). The portion |                    |
|   | of the Allowance for Subsidy Cost related  |                    |
|   | to subsidy modifications and reestimates   |                    |
|   | is calculated annually, as of September    |                    |
|   | 30.                                        |                    |
|   |                                            |                    |
|   | The amount of any downward subsidy         |                    |
|   | reestimates as of September 30 must be     |                    |
|   | disbursed to Treasury in the subsequent    |                    |
|   | fiscal year.                               |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ##                 |
| * | Policies]{.underline} -- Inventory,        |                    |
| 1 | Materials, and Supplies, Net**             | ## Applicab        |
| . |                                            | le to many bureaus |
| I | Inventory, Materials, and Supplies, Net    |                    |
| * | are stated at the lower of cost or net     |                    |
| * | realizable value primarily under the       |                    |
|   | weighted-average and first-in, first-out   |                    |
|   | methods, and are adjusted for the results  |                    |
|   | of physical inventories. Inventory,        |                    |
|   | Materials, and Supplies are expensed when  |                    |
|   | consumed. There are no restrictions on     |                    |
|   | their sale, use, or disposition.           |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ##                 |
| * | Policies]{.underline} - General Property,  | ## Applicable to m |
| 1 | Plant, and Equipment, Net**                | ost or all bureaus |
| . |                                            |                    |
| J | The OMB A-136 at a minimum requires; (1)   |                    |
| * | cost, associated accumulated depreciation, |                    |
| * | and book value, (2) estimated useful life, |                    |
|   | (3) method(s) of depreciation, (4)         |                    |
|   | Capitalization threshold(s), including and |                    |
|   | changes in threshold(s) during the period  |                    |
|   | and (5) restrictions on the use or         |                    |
|   | convertibility of general PP&E. Please     |                    |
|   | provide estimated useful life, method(s)   |                    |
|   | of depreciation by major class of PP&E and |                    |
|   | discuss any restrictions on the use or     |                    |
|   | convertibility of PP&E.                    |                    |
|   |                                            |                    |
|   | General Property, Plant, and Equipment,    |                    |
|   | Net (General PP&E) is comprised of capital |                    |
|   | assets used in providing goods or          |                    |
|   | services. General PP&E is stated at full   |                    |
|   | cost, including all costs related to       |                    |
|   | acquisition, delivery, and installation,   |                    |
|   | less Accumulated Depreciation. General     |                    |
|   | PP&E also includes assets acquired through |                    |
|   | capital leases, which are initially        |                    |
|   | recorded at the amount recognized as a     |                    |
|   | liability for the capital lease at its     |                    |
|   | inception.                                 |                    |
|   |                                            |                    |
|   | **Capitalization Thresholds:** The         |                    |
|   | Department's general policy is to          |                    |
|   | capitalize General PP&E if the initial     |                    |
|   | acquisition price is \$25 thousand or more |                    |
|   | and the useful life is two years or more.  |                    |
|   | NOAA is an exception to this policy,       |                    |
|   | having a capitalization threshold of \$200 |                    |
|   | thousand. General PP&E with an acquisition |                    |
|   | cost less than the capitalization          |                    |
|   | threshold is expensed when purchased. When |                    |
|   | the purchase of a large quantity of items, |                    |
|   | each costing less than the capitalization  |                    |
|   | threshold, would materially distort the    |                    |
|   | amount of costs reported in a given        |                    |
|   | period, the purchase is capitalized as a   |                    |
|   | group.                                     |                    |
|   |                                            |                    |
|   | **Depreciation:** Depreciation is expensed |                    |
|   | on a straight-line basis over the          |                    |
|   | estimated useful life of the asset with    |                    |
|   | the exception of leasehold improvements,   |                    |
|   | which are depreciated over the remaining   |                    |
|   | life of the lease or over the useful life  |                    |
|   | of the improvement, whichever is shorter.  |                    |
|   | Land and Construction-in-progress are not  |                    |
|   | depreciated.                               |                    |
|   |                                            |                    |
|   | **Real Property:** The U.S. General        |                    |
|   | Services Administration (GSA) provides     |                    |
|   | most of the facilities in which the        |                    |
|   | Department operates, and generally charges |                    |
|   | rent based on comparable commercial rental |                    |
|   | rates. Accordingly, GSA-owned properties   |                    |
|   | are not included in the Department's       |                    |
|   | General PP&E. The Department's real        |                    |
|   | property primarily consists of facilities  |                    |
|   | for NIST and NOAA. Land Improvements       |                    |
|   | consist of a retaining wall to protect     |                    |
|   | against shoreline erosion.                 |                    |
|   |                                            |                    |
|   | **Construction-in-progress:** Costs for    |                    |
|   | the construction, modification, or         |                    |
|   | modernization of General PP&E are          |                    |
|   | initially recorded as                      |                    |
|   | Construction-in-progress. Upon completion  |                    |
|   | of the work, the costs are transferred to  |                    |
|   | the appropriate General PP&E account for   |                    |
|   | capitalization.                            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ## Only            |
| * | Policies]{.underline} - Stewardship Land,  | applicable to NOAA |
| 1 | Plant and Equipment**                      |                    |
| * |                                            | ##                 |
| * | Statement of Federal Financial Accounting  |                    |
|   | Standards 29 reclassifies all heritage     |                    |
|   | assets and stewardship land information as |                    |
|   | basic except for condition information,    |                    |
|   | which is reclassified as required          |                    |
|   | supplementary information (RSI). The       |                    |
|   | standard specifically requires additional  |                    |
|   | reporting disclosures about entity         |                    |
|   | stewardship policies and an explanation of |                    |
|   | how heritage assets and stewardship land   |                    |
|   | relate to the mission of the entity. NOAA  |                    |
|   | is the only entity within the Department   |                    |
|   | that has Stewardship PP&E (See note 22).   |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ## Only            |
| * | Policies]{.underline} - Notes Receivable** | applicable to NOAA |
| 1 |                                            |                    |
| . | Notes Receivable, included in Other        |                    |
| K | Assets, arise through the NOAA sale of     |                    |
| * | foreclosed property to non-federal         |                    |
| * | parties. The property is used as           |                    |
|   | collateral, and an Allowance for           |                    |
|   | Uncollectible Amounts is established if    |                    |
|   | the net realizable value of the collateral |                    |
|   | is less than the outstanding balance of    |                    |
|   | the Notes Receivable. An analysis of the   |                    |
|   | collectibility of receivables is performed |                    |
|   | periodically. Any gains realized through   |                    |
|   | the sale of foreclosed property are        |                    |
|   | initially deferred and recognized in       |                    |
|   | proportion to the percentage of principal  |                    |
|   | repaid.                                    |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ####               |
| * | Policies]{.underline} -- Non-entity        |  Applicable to mos |
| 1 | Assets**                                   | t bureaus, EDA, an |
| . |                                            | d also applicable  |
| L | Non-entity assets are assets held by the   | to bureaus with cu |
| * | Department that are not available for use  | stomer deposits in |
| * | in its operations. The non-entity Fund     | cluded in Fund Bal |
|   | Balance with Treasury primarily represents | ance with Treasury |
|   | customer deposits held by the Department   |                    |
|   | until customer orders are received.        |                    |
|   | Non-entity Loans Receivable and Related    |                    |
|   | Foreclosed Property, Net represents EDA's  |                    |
|   | Drought Loan Portfolio. The Portfolio      |                    |
|   | collections are submitted to Treasury      |                    |
|   | monthly.                                   |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies -]{.underline} Liabilities**      | most or all        |
| 1 |                                            | bureaus**          |
| . | A liability for federal accounting         |                    |
| M | purposes is a probable and measurable      |                    |
| * | future outflow or other sacrifice of       |                    |
| * | resources as a result of past transactions |                    |
|   | or events.                                 |                    |
|   |                                            |                    |
|   | **Accounts Payable:** Accounts Payable are |                    |
|   | amounts primarily owed for goods,          |                    |
|   | services, or capitalized assets received,  |                    |
|   | progress on contract performance by        |                    |
|   | others, and other expenses due.            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ##                 |
| * | Policies -]{.underline} Liabilities**      |                    |
| 1 |                                            | ##                 |
| . | **Debt to Treasury:** The Department has   |                    |
| M | borrowed funds from Treasury for its       | ## Only applicabl  |
| * | Fisheries Finance Traditional, Tuna Fleet, | e to ELGP-Steel, N |
| * | and Individual Fishing Quota (IFQ) Direct  | TIA and NOAA. (may |
|   | Loans, Fishing Vessel Obligation Guarantee |  be applicable to  |
|   | (FVOG) Program, Bering Sea Pollock Fishery | ELGP-Oil and Gas i |
|   | Buyout, Pacific Groundfish Buyback Loans,  | f they incur Debt) |
|   | and Crab Buyback Loans. To simplify        |                    |
|   | interest calculations, all borrowings are  |                    |
|   | dated October 1. Interest rates are based  |                    |
|   | on a weighted average of rates during the  |                    |
|   | term of the borrowed funds. The weighted   |                    |
|   | average rate for each cohort's borrowing   |                    |
|   | is recalculated at the end of each fiscal  |                    |
|   | year during which disbursements are made.  |                    |
|   | Annual interest payments on unpaid         |                    |
|   | principal balances as of September 30 are  |                    |
|   | required. Principal repayments are         |                    |
|   | required only at maturity, but are         |                    |
|   | permitted at any time during the term of   |                    |
|   | the loan. The Department's primary         |                    |
|   | financing source for repayments of Debt to |                    |
|   | Treasury is the collection of principal on |                    |
|   | the associated Loans Receivable. Balances  |                    |
|   | of any borrowed but undisbursed funds will |                    |
|   | earn interest at the same rate used in     |                    |
|   | calculating interest expense.              |                    |
|   |                                            |                    |
|   | As of September 30, 2008, the Department   |                    |
|   | also had borrowed funds from Treasury for  |                    |
|   | its Digital Television Transition and      |                    |
|   | Public Safety Fund. This fund was created  |                    |
|   | by the Deficit Reduction Act of 2005,      |                    |
|   | receives offsetting receipts from the      |                    |
|   | auction of electromagnetic spectrum        |                    |
|   | recovered from discontinued analog         |                    |
|   | television signals, and provides funding   |                    |
|   | for several Departmental programs from     |                    |
|   | these receipts. The Act also provides      |                    |
|   | borrowing authority to the Department to   |                    |
|   | commence specified programs prior to the   |                    |
|   | availability of auction receipts. Amounts  |                    |
|   | borrowed from Treasury will be returned    |                    |
|   | without interest upon the availability of  |                    |
|   | auction revenue.                           |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ## Only applicab   |
| * | Policies]{.underline} - Liabilities**      | le to EDA and NOAA |
| 1 |                                            |                    |
| . | **Resources Payable to Treasury:**         |                    |
| M | Resources Payable to Treasury includes     |                    |
| * | liquidating fund assets in excess of       |                    |
| * | liabilities that are being held as working |                    |
|   | capital for the Economic Development       |                    |
|   | Revolving Fund loan programs and the FVOG  |                    |
|   | loan guarantee program. EDA's Drought Loan |                    |
|   | Portfolio is a non-entity asset;           |                    |
|   | therefore, the amount of the Portfolio is  |                    |
|   | also recorded as a liability to Treasury.  |                    |
|   | The Portfolio collections are returned to  |                    |
|   | Treasury monthly, and the liability is     |                    |
|   | reduced accordingly.                       |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | most or all        |
| 1 |                                            | bureaus**          |
| . | **Unearned Revenue:** Unearned Revenue is  |                    |
| M | the portion of monies received for which   |                    |
| * | goods and services have not yet been       |                    |
| * | provided or rendered by the Department.    |                    |
|   | Revenue is recognized as reimbursable      |                    |
|   | costs are incurred, and the Unearned       |                    |
|   | Revenue balance is reduced accordingly.    |                    |
|   | Unearned Revenue also includes the         |                    |
|   | balances of customer deposit accounts held |                    |
|   | by the Department. The intragovernmental   |                    |
|   | Unearned Revenue primarily relates to      |                    |
|   | monies collected in advance under          |                    |
|   | reimbursable agreements. The majority of   |                    |
|   | the Unearned Revenue with the public       |                    |
|   | represents patent and trademark            |                    |
|   | application and user fees that are pending |                    |
|   | action.                                    |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | all bureaus**      |
| 1 |                                            |                    |
| . | **Accrued FECA Liability:** The Federal    |                    |
| M | Employees Compensation Act (FECA) provides |                    |
| * | income and medical cost protection to      |                    |
| * | covered federal civilian employees injured |                    |
|   | on the job, to employees who have incurred |                    |
|   | work-related occupational diseases, and to |                    |
|   | beneficiaries of employees whose deaths    |                    |
|   | are attributable to job-related injuries   |                    |
|   | or occupational diseases. The FECA program |                    |
|   | is administered by the U.S. Department of  |                    |
|   | Labor (DOL), which pays valid claims       |                    |
|   | against the Department and subsequently    |                    |
|   | seeks reimbursement from the Department    |                    |
|   | for these paid claims. Accrued FECA        |                    |
|   | Liability, included in Intragovernmental   |                    |
|   | Other Liabilities, represents amounts due  |                    |
|   | to DOL for claims paid on behalf of the    |                    |
|   | Department.                                |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Liabilities**      | to ELGP and NOAA** |
| 1 |                                            |                    |
| . | **Loan Guarantee Liabilities:** Post-FY    |                    |
| M | 1991 obligated loan guarantees are         |                    |
| * | governed by the Federal Credit Reform Act  |                    |
| * | of 1990. For a guaranteed loan disbursed   |                    |
|   | during a fiscal year, a subsidy cost is    |                    |
|   | initially recognized. Subsidy costs are    |                    |
|   | intended to estimate the long-term cost to |                    |
|   | the U.S. government of its loan programs.  |                    |
|   | The Subsidy cost equals the present value  |                    |
|   | of estimated cash outflows over the lives  |                    |
|   | of the loans, minus the present value of   |                    |
|   | estimated cash inflows, discounted at the  |                    |
|   | applicable Treasury interest rate.         |                    |
|   | Administrative costs such as salaries are  |                    |
|   | not included in the subsidy costs. Subsidy |                    |
|   | costs can arise from interest rate         |                    |
|   | differentials, interest subsidies,         |                    |
|   | delinquencies and defaults, loan           |                    |
|   | origination and other fees, and other cash |                    |
|   | flows. The Department calculates its       |                    |
|   | subsidy costs based on a model created and |                    |
|   | provided by OMB.                           |                    |
|   |                                            |                    |
|   | For a non-acquired guaranteed loan         |                    |
|   | outstanding, the present value of the      |                    |
|   | estimated cash inflows less cash outflows  |                    |
|   | of the loan guarantee is recognized as a   |                    |
|   | Loan Guarantee Liability. The Loan         |                    |
|   | Guarantee Liability is normally            |                    |
|   | reestimated annually each year, as of      |                    |
|   | September 30. The subsidy reestimate takes |                    |
|   | into account all factors that may have     |                    |
|   | affected the estimated cash flows. Any     |                    |
|   | adjustments resulting from the reestimate  |                    |
|   | is recognized as a subsidy expense (or a   |                    |
|   | reduction in subsidy expense).             |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | all bureaus:**     |
| 1 |                                            |                    |
| . | Actuarial FECA Liability: Actuarial FECA   |                    |
| M | Liability represents the liability for     |                    |
| * | future workers' compensation (FWC)         |                    |
| * | benefits, which includes the expected      |                    |
|   | liability for death, disability, medical,  |                    |
|   | and miscellaneous costs for approved       |                    |
|   | cases. The liability is determined by DOL  |                    |
|   | annually, as of September 30, using a      |                    |
|   | method that utilizes historical benefits   |                    |
|   | payment patterns related to a specific     |                    |
|   | incurred period to predict the ultimate    |                    |
|   | payments related to that period. The       |                    |
|   | projected annual benefit payments are      |                    |
|   | discounted to present value using OMB's    |                    |
|   | economic assumptions for ten-year Treasury |                    |
|   | notes and bonds. To provide more           |                    |
|   | specifically for the effects of inflation  |                    |
|   | on the liability for FWC benefits, wage    |                    |
|   | inflation factors (Cost of Living          |                    |
|   | Allowance) and medical inflation factors   |                    |
|   | (Consumer Price Index - Medical) are       |                    |
|   | applied to the calculation of projected    |                    |
|   | future benefits. These factors are also    |                    |
|   | used to adjust historical payments of      |                    |
|   | benefits by the Department to current-year |                    |
|   | constant dollars.                          |                    |
|   |                                            |                    |
|   | The model's resulting projections are      |                    |
|   | analyzed by DOL to ensure that the amounts |                    |
|   | are reliable. The analysis is based on two |                    |
|   | tests: 1) a comparison of the percentage   |                    |
|   | change in the liability amount by agency   |                    |
|   | to the percentage change in the actual     |                    |
|   | payments; and 2) a comparison of the ratio |                    |
|   | of the estimated liability to the actual   |                    |
|   | payment of the beginning year calculated   |                    |
|   | for the current projection to the          |                    |
|   | liability-payment ratio calculated for the |                    |
|   | prior projection.                          |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Only applicable  |
| * | Policies]{.underline} - Liabilities**      | to NOAA**          |
| 1 |                                            |                    |
| . | ***NOAA Corps Employee Retirement Benefits |                    |
| M | Liabilities:*** These liabilities consist  |                    |
| * | of the NOAA Corps Retirement System        |                    |
| * | Liability and the NOAA Corps               |                    |
|   | Post-retirement Health Benefits Liability. |                    |
|   | The liabilities are recorded at the        |                    |
|   | actuarial present value of projected       |                    |
|   | benefits, calculated annually, as of       |                    |
|   | September 30. The actuarial cost method    |                    |
|   | used to determine these liabilities is the |                    |
|   | aggregate entry age normal method. Under   |                    |
|   | this method, the actuarial present value   |                    |
|   | of projected benefits is allocated on a    |                    |
|   | level basis over the earnings or the       |                    |
|   | service of the group between entry age and |                    |
|   | assumed exit ages. The portion of this     |                    |
|   | actuarial present value allocated to the   |                    |
|   | valuation year is called the normal cost.  |                    |
|   | Actuarial gains and losses, and prior and  |                    |
|   | past service costs, if any, are recognized |                    |
|   | immediately in the year they occur,        |                    |
|   | without amortization. The actuarial        |                    |
|   | calculations use U.S. Department of        |                    |
|   | Defense Retirement Board economic          |                    |
|   | assumptions (as used by the U.S. Military  |                    |
|   | Retirement System) for investment earnings |                    |
|   | on federal securities, annual basic pay    |                    |
|   | increases, and annual inflation.           |                    |
|   | Demographic assumptions appropriate to     |                    |
|   | covered personnel are also used. For       |                    |
|   | background information about these plans,  |                    |
|   | see **Note 1.Q**, *Employee Retirement     |                    |
|   | Benefits*.                                 |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ## In t            |
| * | Policies]{.underline} - Liabilities**      | he past, applicabl |
| 1 |                                            | e to NIST and NOAA |
| . | **Environmental and Disposal Liability:**  |                    |
| M |                                            |                    |
| * | OMB A-136 requires disclosure in           |                    |
| * | accordance with SFFAS No. 5 and SFFAS No.  |                    |
|   | 6. For environmental hazards resulting     |                    |
|   | from ongoing operations, include the: (1)  |                    |
|   | Sources of cleanup requirements, (2)       |                    |
|   | Method for assigning estimated total       |                    |
|   | cleanup costs to current operating         |                    |
|   | periods, (3) unrecognized portion of       |                    |
|   | estimated total cleanup cost associated    |                    |
|   | with general PP&E, (4) Material changes in |                    |
|   | total estimated cleanup costs due to       |                    |
|   | changes in laws, technology, or plans, and |                    |
|   | the portion of the change in estimate that |                    |
|   | relates to prior period operations, and    |                    |
|   | (5)                                        |                    |
|   |                                            |                    |
|   | Nature of estimates and the disclosure of  |                    |
|   | information regarding possible changes due |                    |
|   | to inflation, deflation, technology, or    |                    |
|   | applicable laws and regulations.           |                    |
|   |                                            |                    |
|   | NIST operates a nuclear reactor licensed   |                    |
|   | by the U.S. Nuclear Regulatory Commission, |                    |
|   | in accordance with NIST's mission of       |                    |
|   | setting standards and examining new        |                    |
|   | technologies. The Department currently     |                    |
|   | estimates the cost of decommissioning this |                    |
|   | facility to be                             |                    |
|   | [**\$\_\_\_\_**\_\_\_\_\_**\_ \[NIST:      |                    |
|   | ENTER AMOUNT\]**]{.mark}. This estimated   |                    |
|   | cost is being accrued on a straight-line   |                    |
|   | basis over the expected life of the        |                    |
|   | facility. Under current legislation, funds |                    |
|   | to cover the expense of decommissioning    |                    |
|   | the facility's nuclear reactor should be   |                    |
|   | requested in a separate appropriation when |                    |
|   | the decommissioning date becomes           |                    |
|   | relatively certain.                        |                    |
|   |                                            |                    |
|   | The Department has incurred cleanup costs  |                    |
|   | related to the costs of removing,          |                    |
|   | containing, and/or disposing of hazardous  |                    |
|   | waste from facilities used by NOAA. The    |                    |
|   | Department has estimated its liabilities   |                    |
|   | for environmental cleanup costs at all     |                    |
|   | NOAA-used facilities, including            |                    |
|   | decommissioning of ships. The largest of   |                    |
|   | NOAA's environmental liabilities relates   |                    |
|   | to the clean-up of the Pribilof Island in  |                    |
|   | Alaska, which contains waste from the U.S. |                    |
|   | Department of Defense's use during World   |                    |
|   | War II. The Department does not recognize  |                    |
|   | a liability for environmental cleanup      |                    |
|   | costs for NOAA-used facilities that are    |                    |
|   | less than \$25 thousand per project. When  |                    |
|   | an estimate of cleanup costs includes a    |                    |
|   | range of possible costs, the most likely   |                    |
|   | cost is reported. When no cost is more     |                    |
|   | likely than another, the lowest estimated  |                    |
|   | cost in the range is reported. The         |                    |
|   | liability is reduced as progress payments  |                    |
|   | are made.                                  |                    |
|   |                                            |                    |
|   | The Department may have liabilities        |                    |
|   | associated with asbestos-containing        |                    |
|   | materials (ACM) and lead-based paints      |                    |
|   | (LBP) at certain NOAA facilities. The      |                    |
|   | Department has scheduled surveys to assess |                    |
|   | the potential for liabilities for ACM and  |                    |
|   | LBP contamination. All known issues,       |                    |
|   | however, are contained, and NOAA           |                    |
|   | facilities meet current environmental      |                    |
|   | standards. No cost estimates are presently |                    |
|   | available for facilities that have not yet |                    |
|   | been assessed for ACM or LBP issues.       |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | all bureaus:**     |
| 1 |                                            |                    |
| . | ***Accrued Payroll and Annual Leave;       | **PLEASE REVIEW    |
| M | Accrued Benefits:*** These categories      | CAREFULLY AND      |
| * | include salaries, wages, and benefits      | SEPTEMBER 30, 2008 |
| * | earned by employees, but not disbursed as  | BUREAU PROCEDURES  |
|   | of September 30. Annually, as of September | ACTUALLY           |
|   | 30, the balances of Accrued Annual Leave   | PERFORMED.**       |
|   | are adjusted to reflect current pay rates. |                    |
|   | Sick leave and other types of non-vested   |                    |
|   | leave are expensed as taken. Accrued       |                    |
|   | Benefits are included in Intragovernmental |                    |
|   | Other Liabilities.                         |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | several bureaus:** |
| 1 |                                            |                    |
| . | **Accrued Grants:** The Department         | **PLEASE REVIEW    |
| M | administers a diverse array of financial   | CAREFULLY AND      |
| * | assistance programs and projects concerned | UPDATE AS          |
| * | with the entire spectrum of business and   | APPLICABLE**       |
|   | economic development efforts that promote  |                    |
|   | activities such as expanding U.S. exports, |                    |
|   | creating jobs, contributing to economic    |                    |
|   | growth, developing innovative              |                    |
|   | technologies, promoting minority           |                    |
|   | entrepreneurship, protecting coastal       |                    |
|   | oceans, providing weather services,        |                    |
|   | managing worldwide environmental data, and |                    |
|   | using telecommunications and information   |                    |
|   | technologies to better provide public      |                    |
|   | services. Disbursements of funds under the |                    |
|   | Department\'s grant programs are generally |                    |
|   | made when requested by grantees. These     |                    |
|   | drawdown requests may be received and      |                    |
|   | fulfilled before grantees make the program |                    |
|   | expenditures. When the Department has      |                    |
|   | disbursed funds but the grant recipient    |                    |
|   | has not yet reported expenditures, these   |                    |
|   | disbursements are recorded as advances. If |                    |
|   | a recipient, however, reports program      |                    |
|   | expenditures that have not been advanced   |                    |
|   | by the Department by September 30, such    |                    |
|   | amounts are recorded as grant expenses and |                    |
|   | grants payable as of September 30.         |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | several bureaus:** |
| 1 |                                            |                    |
| . | *Capital Lease Liabilities:* Capital       |                    |
| M | leases are leases for property, plant, and |                    |
| * | equipment that transfer substantially all  |                    |
| * | the benefits and risks of ownership to the |                    |
|   | Department.                                |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | ## Only            |
| * | Policies]{.underline} - Liabilities**      |  applicable to ITA |
| 1 |                                            |                    |
| . | **ITA Foreign Service Nationals' Voluntary |                    |
| M | Separation Pay:** This liability, included |                    |
| * | in Other Liabilities, is based on the      |                    |
| * | salaries and benefit statuses of employees |                    |
|   | in countries where governing laws require  |                    |
|   | a provision for separation pay.            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | several bureaus:** |
| 1 |                                            |                    |
| . | ***Contingent Liabilities and              |                    |
| M | Contingencies:*** A contingency is an      |                    |
| * | existing condition, situation, or set of   |                    |
| * | circumstances involving uncertainty as to  |                    |
|   | possible gain or loss. The uncertainty     |                    |
|   | will ultimately be resolved when one or    |                    |
|   | more future events occur or fail to occur. |                    |
|   | A contingent liability (included in Other  |                    |
|   | Liabilities) and an expense are recognized |                    |
|   | when a past event has occurred, and a      |                    |
|   | future outflow or other sacrifice of       |                    |
|   | resources is measurable and probable. A    |                    |
|   | contingency is considered probable when    |                    |
|   | the future confirming event or events are  |                    |
|   | more likely than not to occur, with the    |                    |
|   | exception of pending or threatened         |                    |
|   | litigation and unasserted claims. For      |                    |
|   | pending or threatened litigation and       |                    |
|   | unasserted claims, the future confirming   |                    |
|   | event or events are likely to occur. A     |                    |
|   | contingency is disclosed in the Notes to   |                    |
|   | the Financial Statements if any of the     |                    |
|   | conditions for liability recognition are   |                    |
|   | not met and there is at least a reasonable |                    |
|   | possibility that a loss or an additional   |                    |
|   | loss may have been incurred. A contingency |                    |
|   | is considered reasonably possible when the |                    |
|   | chance of the future confirming event or   |                    |
|   | events occurring is more than remote but   |                    |
|   | less                                       |                    |
|   |                                            |                    |
|   | than probable. A contingency is not        |                    |
|   | recognized as a contingent liability and   |                    |
|   | an expense nor disclosed in the Notes to   |                    |
|   | the Financial Statements when the chance   |                    |
|   | of the future event or events occurring is |                    |
|   | remote. A contingency is considered remote |                    |
|   | when the chance of the future event or     |                    |
|   | events occurring is slight.                |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline} - Liabilities**      | several bureaus:** |
| 1 |                                            |                    |
| . | ***Liabilities Not Covered by Budgetary    |                    |
| M | Resources:*** These are liabilities for    |                    |
| * | which congressional actions are needed     |                    |
| * | before budgetary resources can be          |                    |
|   | provided. The Department anticipates that  |                    |
|   | liabilities not covered by budgetary       |                    |
|   | resources will be funded from future       |                    |
|   | budgetary resources when required. These   |                    |
|   | amounts are detailed in Note 15.           |                    |
|   |                                            |                    |
|   | Under accrual accounting, the expense for  |                    |
|   | annual leave is recognized when the leave  |                    |
|   | is earned. However, for most of the        |                    |
|   | Department's fund groups, appropriations   |                    |
|   | are provided to pay for the leave when it  |                    |
|   | is taken. As a result, budgetary resources |                    |
|   | do not cover a large portion of Accrued    |                    |
|   | Annual Leave.                              |                    |
|   |                                            |                    |
|   | The Department generally receives          |                    |
|   | budgetary resources for Federal Employee   |                    |
|   | Benefits when they are needed for          |                    |
|   | disbursements.                             |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | **Applicable to    |
| * | Policies]{.underline}** - **Revenues and   | all or most        |
| 1 | Other Financing Sources**                  | bureaus:**         |
| . |                                            |                    |
| P | **Exchange and Non-exchange Revenue-       | **NOTE ESPECIALLY  |
| * | Pricing Policies:**                        | TO ENTITIES WITH   |
| * |                                            | WORKING CAPITAL    |
|   | In certain cases, law or regulation sets   | FUNDS OR SPECIAL   |
|   | the prices charged by the Department, and, | PRICING            |
|   | for program and other reasons, the         | ARRANGEMENTS--     |
|   | Department may not receive full cost       | PLEASE CAREFULLY   |
|   | (e.g., the processing of patents and       | REVIEW**           |
|   | registering of trademarks, and the sale of |                    |
|   | weather data, nautical charts, and         |                    |
|   | navigation information). Prices set for    |                    |
|   | products and services offered through the  |                    |
|   | Department's working capital funds are     |                    |
|   | intended to recover the full costs         |                    |
|   | incurred by these activities.              |                    |
|   |                                            |                    |
|   | **Transfers In (Out):** Intragovernmental  |                    |
|   | transfers of budget authority (i.e.        |                    |
|   | appropriated funds) or of assets without   |                    |
|   | reimbursement are recorded at book value.  |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | #### Only          |
| * | Policies]{.underline} - Employee           | Applicable to NOAA |
| 1 | Retirement Benefits**                      |                    |
| . |                                            |                    |
| P | **NOAA Corps Retirement System:**          |                    |
| * | Active-duty officers of the NOAA Corps are |                    |
| * | covered by the NOAA Corps Retirement       |                    |
|   | System, an unfunded, pay-as-you-go,        |                    |
|   | defined-benefit plan administered by the   |                    |
|   | Department. Participants do not contribute |                    |
|   | to this plan. Plan benefits are based      |                    |
|   | primarily on years of service and          |                    |
|   | compensation. Participants, as of          |                    |
|   | September 30, 2008, [included              |                    |
|   | **[\_\_\_\_\[]{.underline}NOAA: ENTER      |                    |
|   | AMOUNT\]**]{.mark} active duty officers**, |                    |
|   | [[\_\_\_\_\[]{.underline}NOAA: ENTER       |                    |
|   | AMOUNT \]]{.mark}** non-disability retiree |                    |
|   | annuitants,                                |                    |
|   | **[[\_\_\_\_\[]{.underline}NOAA: ENTER     |                    |
|   | AMOUNT \]]{.mark}** disability retiree     |                    |
|   | annuitants, and                            |                    |
|   | **[[\_\_\_\_\[]{.underline}NOAA: ENTER     |                    |
|   | AMOUNT\]]{.mark}** surviving families. Key |                    |
|   | provisions include voluntary nondisability |                    |
|   | retirement after 20 years of active        |                    |
|   | service, disability retirement, optional   |                    |
|   | survivor benefits, Consumer Price Index    |                    |
|   | (CPI) optional survivor benefits, and CPI  |                    |
|   | adjustments for benefits.                  |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | #### Only          |
| * | Policies]{.underline} - Employee           |  Applicable to ITA |
| 1 | Retirement Benefits**                      |                    |
| . |                                            |                    |
| P | **Foreign Service Retirement and           |                    |
| * | Disability System, and the Foreign Service |                    |
| * | Pension System:** Foreign Commercial       |                    |
|   | Officers are covered by the Foreign        |                    |
|   | Service Retirement and Disability System   |                    |
|   | and the Foreign Service Pension System.    |                    |
|   | The ITA makes contributions to the systems |                    |
|   | based on a percentage of an employee's     |                    |
|   | pay. Both systems are multi-employer plans |                    |
|   | administered by the U.S. Department of     |                    |
|   | State. The Department is not responsible   |                    |
|   | for and does not report plan assets,       |                    |
|   | accumulated plan benefits, or liabilities  |                    |
|   | applicable to its employees. The U.S.      |                    |
|   | Department of State, which administers the |                    |
|   | plan, is responsible for and reports these |                    |
|   | amounts.                                   |                    |
+---+--------------------------------------------+--------------------+
| * | **[Summary of Significant Accounting       | #### Only          |
| * | Policies]{.underline} - Employee           | Applicable to NOAA |
| 1 | Retirement Benefits**                      |                    |
| . |                                            |                    |
| P | **NOAA Corps Post-retirement Health        |                    |
| * | Benefits:** Active-duty officers of the    |                    |
| * | NOAA Corps are covered by the health       |                    |
|   | benefits program for the NOAA Corps, which |                    |
|   | provides post-retirement health benefits.  |                    |
|   | This is a pay-as-you-go plan administered  |                    |
|   | by the Department. Participants do not     |                    |
|   | make any contributions to this plan.       |                    |
+---+--------------------------------------------+--------------------+
| * | **[Fund Balance with                       | ######### Applica  |
| * | Treasury]{.underline}**                    | ble to all bureaus |
| 2 |                                            |                    |
| * | OMB-A-136 -- Certain unobligated balances  |                    |
| * | may be restricted to future use and are    |                    |
|   | not apportioned for current use. Such      |                    |
|   | restrictions must be explained.            |                    |
|   |                                            |                    |
|   | Explain any discrepancies between Fund     |                    |
|   | Balance with Treasury, as reflected in the |                    |
|   | entity\'s general ledger, and the balance  |                    |
|   | in the Treasury accounts.                  |                    |
|   |                                            |                    |
|   | Disclose any other information necessary   |                    |
|   | for understanding the nature of the Fund   |                    |
|   | Balances.                                  |                    |
|   |                                            |                    |
|   | The Department's Deposit Funds are not     |                    |
|   | available to finance operating activities. |                    |
|   | See Note 18, *Combined Statements of       |                    |
|   | Budgetary Resources*, for legal            |                    |
|   | arrangements affecting the Department's    |                    |
|   | use of Fund Balance with Treasury for FY   |                    |
|   | 2008 and FY 2007.                          |                    |
+---+--------------------------------------------+--------------------+
| # | **[Investments in Treasury Securities,     | ####               |
| # | Net]{.underline}**                         |                    |
| # |                                            | #### Only          |
| # | OMB-A-136 - Disclose any other information | applicable to NOAA |
| # | relative to understanding the nature of    |                    |
| # | reported investments, such as permanent    | **1) Type of       |
| # | impairments.                               | Investments:       |
| # |                                            | [\_\_\_\_\_\_\_\_  |
|   | Investments are [(Types of                 | \_\_\_\_\_\_\_\_\_ |
|   | Investment)]{.underline} . The range of    | \_\_\_\_\_\_\_\_\_ |
| # | interest on investments held as of         | \_\_\_\_\_\_\_\_\_ |
| # | September 30, 2008 was \_\_\_\_\_ percent  | \_\_\_\_\_\_\_\_\_ |
| # | to \_\_\_\_\_\_ percent.                   | \_\_\_\_\_\_\_\_\_ |
| # |                                            | \_\_\_\_\_\_\_\_\_ |
| # |                                            | \_\_\_\_\_\_\_\_\_ |
| # |                                            | \_\_\_\_\_\_\_\_\_ |
| # |                                            | \_\_\_\_]{.mark}** |
| # |                                            |                    |
|   |                                            | **2) For each      |
| T |                                            | investment:**      |
| B |                                            |                    |
| D |                                            | ### Invest         |
|   |                                            | ment Description I |
|   |                                            | nterest Rate Range |
|   |                                            |                    |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | to                 |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | to                 |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | to                 |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | to                 |
|   |                                            | [                  |
|   |                                            | \_\_\_\_\_]{.mark} |
+---+--------------------------------------------+--------------------+
| * | **[Cash]{.underline}**                     | #### Applicab      |
| * |                                            | le to some bureaus |
| 4 | OMB-A-136 - Disclose as other information  |                    |
| * | any restrictions on cash. Restricted cash  |                    |
| * | includes holdings that are unavailable for |                    |
|   | agency use (non-entity cash) and have not  |                    |
|   | been transferred to the general fund.      |                    |
|   | Restricted cash also includes cash held in |                    |
|   | escrow to pay property taxes and insurance |                    |
|   | related to property associated with        |                    |
|   | defaulted loans.                           |                    |
|   |                                            |                    |
|   | Cash not yet Deposited to Treasury         |                    |
|   | primarily represents patent and trademark  |                    |
|   | fees that were not processed as of         |                    |
|   | September 30, due to the lag time between  |                    |
|   | receipt and initial review. Certain        |                    |
|   | bureaus maintain imprest funds for         |                    |
|   | operational necessity, such as law         |                    |
|   | enforcement activities, and for            |                    |
|   | environments that do not permit the use of |                    |
|   | electronic payments. Other Cash represents |                    |
|   | monies held in a trust account obtained    |                    |
|   | through the foreclosure of a NOAA direct   |                    |
|   | loan.                                      |                    |
+---+--------------------------------------------+--------------------+
| * | **[Loans Receivable and Related Foreclosed | **Only applicable  |
| * | Property, Net]{.underline}**               | to EDA, ELGP-Oil & |
| 5 |                                            | Gas, ELGP-Steel,   |
| * | OMB-A-136 -- Disclose and explain events   | and NOAA**         |
| * | and changes in economic conditions, other  |                    |
|   | risk factors, legislation, credit          |                    |
|   | policies, and subsidy estimation           |                    |
|   | methodologies and assumptions, that have   |                    |
|   | had a significant and measurable effect on |                    |
|   | subsidy rates, subsidy expense, and        |                    |
|   | subsidy re-estimates.                      |                    |
|   |                                            |                    |
|   | Discussion of Events and Changes in        |                    |
|   | Economic Conditions, Risk Factors, etc:    |                    |
|   |                                            |                    |
|   | **\[IF MORE SPACE NEEDED, E-MAIL TO OFM AS |                    |
|   | A SEPARATE WORD FILE PLEASE\]**            |                    |
|   |                                            |                    |
|   | [\_\_                                      |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | OMB A-136 - If modifications were made,    |                    |
|   | explain the nature of the modifications,   |                    |
|   | the discount rate used in calculating the  |                    |
|   | expense, and the basis for recognizing a   |                    |
|   | gain or loss related to the modification.  |                    |
|   |                                            |                    |
|   | Discussion of Material Modifications Made: |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_                            |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | **[Loans Receivable and Related Foreclosed |                    |
|   | Property, Net (continued)]{.underline}**   |                    |
|   |                                            |                    |
|   | OMB A-136 - For foreclosed property,       |                    |
|   | disclose a) changes from prior year's      |                    |
|   | accounting methods, if any; b)             |                    |
|   | restrictions on the use/disposal of the    |                    |
|   | property; and c) number of properties held |                    |
|   | and average holding period by type or      |                    |
|   | category                                   |                    |
|   |                                            |                    |
|   | Discussion of Material Foreclosed          |                    |
|   | Property:                                  |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_                            |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | Disclose any commitments to guarantee.     |                    |
|   |                                            |                    |
|   | Future Loan Guarantee:                     |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_    |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | Budget Subsidy Rates for Direct Loans for  |                    |
|   | the Current Fiscal-year's Cohorts:         |                    |
|   |                                            |                    |
|   | The budget subsidy rates disclosed pertain |                    |
|   | only to the reporting period's cohorts.    |                    |
|   | These rates cannot be applied to the new   |                    |
|   | disbursements of direct loans during the   |                    |
|   | reporting period to yield the subsidy      |                    |
|   | expense. The subsidy expense for new       |                    |
|   | disbursements of direct loans for the      |                    |
|   | reporting period could result from         |                    |
|   | disbursements of loans from both the       |                    |
|   | reporting period's cohorts and prior       |                    |
|   | fiscal-year(s) cohorts. The subsidy        |                    |
|   | expense for the reporting period may also  |                    |
|   | include modifications and reestimates.     |                    |
|   |                                            |                    |
|   | Budget Subsidy Rates for Loan Guarantees   |                    |
|   | for the Current Fiscal-year's Cohorts:     |                    |
|   |                                            |                    |
|   | The budget subsidy rates disclosed pertain |                    |
|   | only to the reporting period's cohorts.    |                    |
|   | These rates cannot be applied to the new   |                    |
|   | disbursements of loan guarantees during    |                    |
|   | the reporting period to yield the subsidy  |                    |
|   | expense. The subsidy expense for new       |                    |
|   | disbursements of loan guarantees for the   |                    |
|   | reporting period could result from         |                    |
|   | disbursements of loans from both the       |                    |
|   | reporting period's cohorts and prior       |                    |
|   | fiscal-year(s) cohorts. The subsidy        |                    |
|   | expense for the reporting period may also  |                    |
|   | include modifications and reestimates.     |                    |
|   |                                            |                    |
|   |  **Direct Loan Programs**:                 |                    |
|   |                                            |                    |
|   | -   NOAA Alaska Purse Seine Fishery        |                    |
|   |     Buyback Loans                          |                    |
|   |                                            |                    |
|   | -   NOAA Federal Gulf of Mexico Reef Fish  |                    |
|   |     Buyback Loans                          |                    |
|   |                                            |                    |
|   | -   NOAA New England Groundfish Buyback    |                    |
|   |     Loans                                  |                    |
|   |                                            |                    |
|   | -   NOAA New England Lobster Buyback Loans |                    |
|   |                                            |                    |
|   | Have any loans been issued under the       |                    |
|   | programs above as of September 30, 2008?   |                    |
|   | **[\_\_\_\_\_ \[NOAA: ENTER                |                    |
|   | YES/NO\]]{.mark}**                         |                    |
|   |                                            |                    |
|   | If yes, please list:                       |                    |
|   | [\_                                        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_                |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_                |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
+---+--------------------------------------------+--------------------+
| * | **[Inventory, Materials, and Supplies,     | **Applicable to    |
| * | Net]{.underline}**                         | many bureaus**     |
| 6 |                                            |                    |
| * | OMB-A-136 - General composition of         | **For entities     |
| * | inventory, materials and supplies. Basis   | other than NIST    |
|   | for determining inventory, materials and   | and NOAA, enter    |
|   | supplies values, including the valuation   | disclosures        |
|   | method and any cost flow assumptions.      | here:**            |
|   | Changes from prior year\'s accounting      | [\_                |
|   | methods, if any. Restriction on the sale   | \_\_\_\_\_\_\_\_\_ |
|   | of inventory, materials and supplies.      | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | NIST's Standard Reference Materials        | \_\_\_\_\_\_\_\_\_ |
|   | Program provides reference materials for   | \_\_\_\_\_\_\_\_\_ |
|   | quality assurance of measurements, while   | \_\_\_\_\_\_\_\_\_ |
|   | NOAA's Materials and Supplies are          | \_\_\_\_\_\_\_\_\_ |
|   | primarily repair parts for weather         | \_\_\_\_\_\_\_\_\_ |
|   | forecasting equipment.                     | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_\_]{.mark} |
+---+--------------------------------------------+--------------------+
| * | **[General Property, Plant, and Equipment  | Applicable to most |
| * | (PP&E), Net -- Useful Lives]{.underline}** | or all bureaus     |
| 7 |                                            |                    |
| * | The Department uses the straight-line      | [Useful Life       |
| * | method of depreciation.                    | (Y                 |
|   | [Category]{.underline}                     | ears)]{.underline} |
|   |                                            |                    |
|   | > Land\>\>\>\>\>\>\>                       | N/A                |
|   | \>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\> |                    |
|   | >                                          | [\_                |
|   | > Land                                     | \_\_\_\_\_]{.mark} |
|   | > Impr                                     | to                 |
|   | ovements\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\> | [\_                |
|   | >                                          | \_\_\_\_\_]{.mark} |
|   | > Structures, Facilities, and Leasehold    |                    |
|   | > Improvements                             | [\_                |
|   | \>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\> | \_\_\_\_\_]{.mark} |
|   | >                                          | to                 |
|   | > Satellites/Weather Systems Personal      | [\_                |
|   | > Property\>\>\>\>                         | \_\_\_\_\_]{.mark} |
|   | \>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\>\> |                    |
|   | >                                          | [\_                |
|   | > Other Personal                           | \_\_\_\_\_]{.mark} |
|   | > Property\>\>\>\>\>\>\>\>\>\>\>\>\>\>     | to                 |
|   | >                                          | [\_                |
|   | > Assets Under Capital                     | \_\_\_\_\_]{.mark} |
|   | > Lease\>\>\>\>\>\>\>\>\>\>\>\>            |                    |
|   | >                                          | [\_                |
|   | > Constructi                               | \_\_\_\_\_]{.mark} |
|   | on-in-progress\>\>\>\>\>\>\>\>\>\>\>\>\>\> | to                 |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            | to                 |
|   |                                            | [\_                |
|   |                                            | \_\_\_\_\_]{.mark} |
|   |                                            |                    |
|   |                                            | N/A                |
+---+--------------------------------------------+--------------------+
| * | **[Other Assets -- NOAA Notes              | ## Only            |
| * | Receivable]{.underline}**                  | applicable to NOAA |
| 8 |                                            |                    |
| * | NOAA Notes Receivable:                     | ##                 |
| * |                                            |                    |
|   | As of September 30, 2008, there are        |                    |
|   | **\_\_\_\_\_** Notes Receivable, with      |                    |
|   | maturity dates as of September 30, 2008,   |                    |
|   | ranging from                               |                    |
|   | **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** to      |                    |
|   | **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**and    |                    |
|   | interest rates ranging from \_\_\_\_\_to   |                    |
|   | \_\_\_\_\_percent. The balances include    |                    |
|   | accrued interest. These notes are          |                    |
|   | considered fully collectible.              |                    |
|   |                                            |                    |
|   | **NOAA to List Detail for Each Note        |                    |
|   | Receivable Below:**                        |                    |
|   |                                            |                    |
|   | [Description of Note]{.underline}          |                    |
|   | [Amount]{.underline} [Maturity             |                    |
|   | Date]{.underline} [Interest Rate           |                    |
|   | Range]{.underline}                         |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_        |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_]{.mark}                    |                    |
|   | [                                          |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
+---+--------------------------------------------+--------------------+
| * | **[Other Assets --NTIS Bibliographic       | ## Only            |
| * | Database]{.underline}**                    | applicable to NTIS |
| 8 |                                            |                    |
| * | NTIS Bibliographic Database:               | ##                 |
| * |                                            |                    |
|   | The bibliographic database relates to      | ## NTIS to         |
|   | NTIS' scientific and technical information | Provide Data Here: |
|   | used to prepare products and services for  |                    |
|   | sale. The database is stated at            | Database           |
|   | capitalized costs of \$\_\_\_\_\_\_\_,     | Capitalized Costs: |
|   | less accumulated amortization of           | **[\$              |
|   | \$\_\_\_\_\_\_\_ as of September 30, 2008. | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_]{.mark}** |
|   |                                            |                    |
|   |                                            | Database Accum.    |
|   |                                            | Amort.:            |
|   |                                            | **[\$              |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   |                                            | \_\_\_\_]{.mark}** |
+---+--------------------------------------------+--------------------+
| * | **[Debt to Treasury]{.underline}**         | **Only applicable  |
| * |                                            | to ELGP -- Steel   |
| 1 | ###                                        | and NOAA (and      |
| 0 |                                            | possibly ELGP-Oil  |
| * | Maturity dates range from                  | & Gas if they      |
| * | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_   | incur debt)**      |
|   | to \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, |                    |
|   | and interest rates range from              | **For EACH cohort, |
|   | \_\_\_\_\_\_\_\_ to \_\_\_\_\_\_\_\_\_\_   | ELGP-Steel and     |
|   | percent.                                   | NOAA to Enter Data |
|   |                                            | in Text Column.    |
|   | For Each Cohort, List Detail Below:        | (or e-mail         |
|   |                                            | separate file      |
|   | ###  Loan Program                          | please)**          |
|   |  Cohort Maturity Date Interest Rate Range  |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
|   |                                            |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_\_                  |                    |
|   | \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.mark} |                    |
|   | [\_\_\_\_\_\_\_\_]{.mark}                  |                    |
|   | [\_\_\_\_\_\_\_\_\_\_\_]{.mark}            |                    |
|   | [\_\_\_\_\_\_]{.mark} to                   |                    |
|   | [\_\_\_\_\_\_]{.mark}                      |                    |
+---+--------------------------------------------+--------------------+
| * | **[Other Liabilities]{.underline}**        | ##                 |
| * |                                            | ## Applicable to m |
| 1 | The Current Portion represents liabilities | ost or all bureaus |
| 1 | expected to be paid by September 30, 2008, |                    |
| * | while the Non-current portion represents   |                    |
| * | liabilities expected to be paid after      |                    |
|   | September 30, 2009.                        |                    |
+---+--------------------------------------------+--------------------+
| * | **[NOAA Corps Employee Retirement Benefits | **Only applicable  |
| * | Liabilities]{.underline}**                 | to NOAA**          |
| 1 |                                            |                    |
| 2 | **NOAA Corps Retirement System             |                    |
| * | Liability:** This liability represents the |                    |
| * | unfunded actuarial present value of        |                    |
|   | projected plan benefits. The actuarial     |                    |
|   | calculation is performed annually, as of   |                    |
|   | September 30. The September 30, 2006       |                    |
|   | actuarial calculations used the following  |                    |
|   | U.S. Department of Defense Retirement      |                    |
|   | Board economic assumptions:                |                    |
|   |                                            |                    |
|   | Investment Earnings on Federal Securities: |                    |
|   | **[\_\_\_\_\_\_% \[NOAA: ENTER             |                    |
|   | PERCENTAGE\]]{.mark}**                     |                    |
|   |                                            |                    |
|   | Annual Basic Pay Increases:                |                    |
|   | **[\_\_\_\_\_\_% \[NOAA: ENTER             |                    |
|   | PERCENTAGE]{.mark}\]**                     |                    |
|   |                                            |                    |
|   | Annual Inflation: **[\_\_\_\_\_\_% \[NOAA: |                    |
|   | ENTER PERCENTAGE\]]{.mark}**               |                    |
|   |                                            |                    |
|   | **NOAA Corps Post-retirement Health        |                    |
|   | Benefits Liability*: ***This liability     |                    |
|   | represents the unfunded actuarial present  |                    |
|   | value of projected post-retirement plan    |                    |
|   | benefits. The actuarial calculation is     |                    |
|   | performed annually, as of September 30.    |                    |
|   | The actuarial calculations used the same   |                    |
|   | U.S. Department of Defense Retirement      |                    |
|   | Board economic assumptions as used for the |                    |
|   | NOAA Corps Retirement System actuarial     |                    |
|   | calculations. The claims costs used to     |                    |
|   | derive the post-retirement liabilities     |                    |
|   | were taken from the analysis of the U.S.   |                    |
|   | Military's Projected Retiree Medical       |                    |
|   | Liabilities report for FY 2006.            |                    |
+---+--------------------------------------------+--------------------+
| * | **[Leases]{.underline} - Capital Leases:** | #### Applicable    |
| * |                                            | to several bureaus |
| 1 | OMB A-136 -                                |                    |
| 4 |                                            |                    |
| * | **Entity as Lessee - Description of Lease  |                    |
| * | Arrangements:** Provide information that   |                    |
|   | discloses the agency\'s funding            |                    |
|   | commitments including, but not limited to, |                    |
|   | the major asset categories and associated  |                    |
|   | lease terms, including renewal options,    |                    |
|   | escalation clauses, contingent rentals     |                    |
|   | restrictions imposed by lease agreements,  |                    |
|   | and the amortization period.               |                    |
|   |                                            |                    |
|   | **Entity as Lessor:**                      |                    |
|   |                                            |                    |
|   | **Description of Lease Arrangements:**     |                    |
|   | Provide the information necessary to       |                    |
|   | disclose the commitment of the entity\'s   |                    |
|   | assets including but not limited to the    |                    |
|   | major asset category and lease terms.      |                    |
|   |                                            |                    |
|   | **Future Projected Receipts:** Enter       |                    |
|   | future lease revenues, by major asset      |                    |
|   | category, for all noncancellable leases    |                    |
|   | with terms longer than one year.           |                    |
|   |                                            |                    |
|   | **Other Information.** Provide other       |                    |
|   | information necessary for understanding    |                    |
|   | leases that is not disclosed in the above  |                    |
|   | categories.                                |                    |
|   |                                            |                    |
|   | Capital Lease Liabilities are primarily    |                    |
|   | related to NOAA. NOAA has real property    |                    |
|   | capital leases covering both land and      |                    |
|   | buildings. The majority of these leases    |                    |
|   | are for weather forecasting offices, but   |                    |
|   | the leases are also for radar system       |                    |
|   | sites, river forecasting centers, and      |                    |
|   | National Weather Service enforcement       |                    |
|   | centers. NOAA's real property capital      |                    |
|   | leases range from **[\_\_\_\_\_ to years   |                    |
|   | \[NOAA: ENTER YEARS\]]{.mark}**.           |                    |
+---+--------------------------------------------+--------------------+
| * | **[Leases]{.underline} - Operating         | **Applicable to    |
| * | Leases**                                   | most or all        |
| 1 |                                            | bureaus**          |
| 4 | Most of the Department's facilities are    |                    |
| * | rented from the U.S. General Services      |                    |
| * | Administration (GSA), which generally      |                    |
|   | charges rent that is intended to           |                    |
|   | approximate commercial rental rates. For   |                    |
|   | federal-owned property rented from GSA,    |                    |
|   | the Department generally does not execute  |                    |
|   | an agreement with GSA; the Department,     |                    |
|   | however, is normally required to give 120  |                    |
|   | to 180 days notice to vacate. For          |                    |
|   | non-federal owned property rented from     |                    |
|   | GSA, an occupancy agreement is generally   |                    |
|   | executed, and the Department may normally  |                    |
|   | cancel these agreements with 120 days      |                    |
|   | notice.                                    |                    |
+---+--------------------------------------------+--------------------+
| * | **[Liabilities Not Covered by Budgetary    | ## Only A          |
| * | Resources]{.underline}**                   | pplicable to USPTO |
| 1 |                                            |                    |
| 5 | Due to USPTO's funding structure,          |                    |
| * | budgetary resources do not cover a portion |                    |
| * | of its Unearned Revenue. The Unearned      |                    |
|   | Revenue as of September 30 reported above  |                    |
|   | is the portion of USPTO\'s Unearned        |                    |
|   | Revenue that is considered not covered by  |                    |
|   | budgetary resources. USPTO\'s Unearned     |                    |
|   | Revenue is a liability for revenue         |                    |
|   | received before the patent or trademark    |                    |
|   | work has been completed. Budgetary         |                    |
|   | resources derived from the current         |                    |
|   | reporting period\'s revenue have been      |                    |
|   | partially used to cover the current        |                    |
|   | reporting period\'s costs associated with  |                    |
|   | unearned revenue from a prior reporting    |                    |
|   | period. In addition, the current patent    |                    |
|   | fee structure sets low initial application |                    |
|   | fees that are followed by income from      |                    |
|   | maintenance fees as a supplement in later  |                    |
|   | years to cover the full cost of the patent |                    |
|   | examination and issuance processes. The    |                    |
|   | combination of these funding circumstances |                    |
|   | requires USPTO to obtain additional        |                    |
|   | budgetary resources to cover its liability |                    |
|   | for unearned revenue.                      |                    |
+---+--------------------------------------------+--------------------+
| * | **[Commitments]{.underline}**              | **IMPORTANT: ALL   |
| * |                                            | BUREAUS SHALL      |
| 1 | The Department has entered into long-term  | CONDUCT A REVIEW   |
| 6 | contracts for the purchase, construction,  | FOR SIGNIFICANT    |
| * | and modernization of environmental         | COMMITMENTS THAT   |
| * | satellites and weather measuring and       | SHOULD BE          |
|   | monitoring systems.                        | DISCLOSED HERE**   |
|   |                                            |                    |
|   |                                            | **Also applicable  |
|   |                                            | to NOAA**          |
|   |                                            |                    |
|   |                                            | **NOTE TO NOAA:    |
|   |                                            | PLEASE REVIEW TEXT |
|   |                                            | CAREFULLY AND      |
|   |                                            | REVISE AS          |
|   |                                            | NECESSARY**        |
+---+--------------------------------------------+--------------------+
| * | #####                                      | ####               |
| * |                                            |                    |
| 1 | ##### Guarant                              | #### O             |
| 6 | eed Loan Contingencies (Only Requesting In | nly applicable to  |
| * | formation Not Provided in Note 5 Template) | NOAA, ELGP-Steel,  |
| * |                                            | and ELGP-Oil & Gas |
|   | **Emergency Steel Loan Guarantee           |                    |
|   | Program:** This program has                | ####               |
|   | **[\_\_\_\_\_\_ \[ELGP-Steel: ENTER        |  Update text and d |
|   | AMOUNT\]]{.mark}** outstanding             | ata in Text column |
|   | non-acquired guaranteed loans as of        |                    |
|   | September 30, 2008.... The Department's    | ## ELGP-Steel      |
|   | guarantee percentages range from           | : List detail belo |
|   | **[\_\_\_\_\_\_\_\[ELGP-Steel: ENTER       | w related to Lette |
|   | PERCENT\]]{.mark}** to **[\_\_\_\_\_\_\_   | rs of Credit (LOC) |
|   | percent\[ELGP-Steel: ENTER                 |                    |
|   | PERCENT\]]{.mark}** for these loans        | ##  To             |
|   |                                            | tal LOC Guaranteed |
|   | Emergency Steel Loan Guarantee Program     |                    |
|   | SEPTEMBER 30, 2006 DISCLOSURE re Letters   | ##  Amount Amount  |
|   | of Credit:                                 |                    |
|   |                                            | **SEPTEMBER 30,    |
|   | Related to an outstanding non-acquired     | 2006 DISCLOSURE:** |
|   | guaranteed loan, the Department has        |                    |
|   | additionally guaranteed two Letters of     | **95% Guaranteed   |
|   | Credit totaling                            | LOC                |
|   | **\$\_\_\_\_\_\_\_\_ELGP-Steel: ENTER      | [\_\_\_\_          |
|   | AMOUNT\]**. The Department's guarantee     | \_\_\_\_\_]{.mark} |
|   | percentages for these Letters of Credit    | [\_\_\_\_\_        |
|   | are 90 and 95 percent. The guaranteed      | \_\_\_\_]{.mark}** |
|   | portion of these Letters of Credit total   |                    |
|   |                                            | **90% Guaranteed   |
|   | \$\_\_\_\_\_\_\_\_\_ **\[ELGP-Steel: ENTER | LOC                |
|   | AMOUNT\]** as of September 30, 2008.       | [\_\_\_\_          |
|   |                                            | \_\_\_\_\_]{.mark} |
|   | Emergency Steel Loan Guarantee Program     | [\_\_\_\_\_        |
|   | SEPTEMBER 30, 2005 DISCLOSURE re Letters   | \_\_\_\_]{.mark}** |
|   | of Credit:                                 |                    |
|   |                                            | **SEPTEMBER 30,    |
|   | Related to an outstanding non-acquired     | 2005 DISCLOSURE:** |
|   | guaranteed loan, the Department has        |                    |
|   | additionally guaranteed two Letters of     | **95% Guaranteed   |
|   | Credit totaling **\$ \[ELGP-Steel: ENTER   | LOC                |
|   | AMOUNT\]**. The Department's guarantee     | [\_\_\_\_          |
|   | percentages for these Letters of Credit    | \_\_\_\_\_]{.mark} |
|   | are 90 and 95 percent. The guaranteed      | [\_\_\_\_\_        |
|   | portion of these Letters of Credit total   | \_\_\_\_]{.mark}** |
|   |                                            |                    |
|   | \$\_\_\_\_\_ **\[ELGP-Steel: ENTER         | **90% Guaranteed   |
|   | AMOUNT\]** and \$\_\_\_\_\_                | LOC                |
|   | **\[ELGP-Steel: ENTER AMOUNT\]** as of     | [\_\_\_\_          |
|   | September 30, 2008.                        | \_\_\_\_\_]{.mark} |
|   |                                            | [\_\_\_\_\_        |
|   | **Emergency Oil and Gas Loan Guarantee     | \_\_\_\_]{.mark}** |
|   | Program:** This program has                |                    |
|   | **[\_\_\_\_\_\_\_ \[ELGP-Oil & Gas: ENTER  |                    |
|   | AMOUNT\]]{.mark}** \_\_\_ outstanding      |                    |
|   | non-acquired guaranteed loans as of        |                    |
|   | September 30, 2008. The Department's       |                    |
|   | guarantee percentage is **[\_\_\_\_\_\_\_  |                    |
|   | percent \[ELGP-Oil & Gas: ENTER            |                    |
|   | PERCENT\]]{.mark}** for these loans.       |                    |
|   |                                            |                    |
|   | [Contingent Loss Related to the National   |                    |
|   | Polar-orbiting Operational Environmental   |                    |
|   | Satellite System (NPOESS):]{.mark}         |                    |
|   |                                            |                    |
|   | [In a joint effort with the Department of  |                    |
|   | Defense (DOD) and the National Aeronautics |                    |
|   | and Space Administration (NASA), NOAA is   |                    |
|   | developing the NPOESS. NPOESS is expected  |                    |
|   | to be a state-of-the-art                   |                    |
|   | environment-monitoring satellite system    |                    |
|   | that will replace two existing             |                    |
|   | polar-orbiting satellite systems. NOAA and |                    |
|   | DOD share the costs of funding NPOESS,     |                    |
|   | while NASA funds specific technology       |                    |
|   | projects and studies. Over the last        |                    |
|   | several years, the NPOESS program has      |                    |
|   | experienced schedule delays, cost          |                    |
|   | increases and technical challenges. In FY  |                    |
|   | 2006, the NPOESS program underwent a       |                    |
|   | statutorily required review, known as a    |                    |
|   | Nunn-McCurdy]{.mark}                       |                    |
|   |                                            |                    |
|   | [review. Under the law, any DOD-funded     |                    |
|   | program that is more than                  |                    |
|   | **\_\_\_\_\_\_\_\_ \[NOAA: ENTER           |                    |
|   | PERCENT\]** percent over budget must be    |                    |
|   | reviewed to see if it should be continued, |                    |
|   | and if so, in what manner. As a result of  |                    |
|   | the review, the NPOESS program will be     |                    |
|   | continued, however the number of           |                    |
|   | satellites and their capabilities will be  |                    |
|   | scaled back. Additionally, NOAA, NASA and  |                    |
|   | DOD agreed to restructure the NPOESS       |                    |
|   | program from a three-orbit to a two-orbit  |                    |
|   | program and to renegotiation of the        |                    |
|   | contracts for the construction of the      |                    |
|   | NPOESS program. The process may take       |                    |
|   | several years.]{.mark}                     |                    |
|   |                                            |                    |
|   | [ As of March 31, 2008, the Department of  |                    |
|   | Commerce Balance Sheet includes            |                    |
|   | approximately ­­­­­­­­­­­**\_\_\_\_\_ \[NOAA: ENTER   |                    |
|   | AMOUNT\]** million construction-in         |                    |
|   | progress general property, plant and       |                    |
|   | equipment related to the NPOESS program.   |                    |
|   | This balance is net of a **\_\_\_\_\_      |                    |
|   | \[NOAA: ENTER AMOUNT\]** million write-off |                    |
|   | that NOAA recorded in FY 2006, based on a  |                    |
|   | determination that certain sensors were    |                    |
|   | going to be eliminated from the program,   |                    |
|   | thus triggering an impairment to the       |                    |
|   | property value. The potential impairment   |                    |
|   | for one additional sensor, currently       |                    |
|   | recorded at **\_\_\_\_\_ \[NOAA: ENTER     |                    |
|   | AMOUNT\]** million in the                  |                    |
|   | construction-in-progress account, will not |                    |
|   | be determinable until a new contract for   |                    |
|   | that sensor is in place.]{.mark}           |                    |
+---+--------------------------------------------+--------------------+
| * | #####                                      | ## Applicable to m |
| * |                                            | ost or all bureaus |
| 1 | #####                                      |                    |
| 8 |  Combined Statement of Budgetary Resources | **NOAA, NTIA, and  |
| * |                                            | ELGP: PLEASE ENTER |
| * | Total borrowing authority available for    | SUPPORTING         |
|   | NTIA's Digital Television and Public       | CALCULATIONS       |
|   | Safety Fund amounted to **[\$\_\_\_\_\_\_  | BELOW:**           |
|   | \[NTIA: ENTER AMOUNT\]]{.mark}**, while    |                    |
|   | total borrowing authority available for    | SGL                |
|   | NOAA's loan programs amounted to           | 4141:\_\_\_\_\_    |
|   | **[\$\_\_\_\_\_\_ \[NOAA: ENTER            | \_\_\_\_\_\_\_\_\_ |
|   | AMOUNT\]]{.mark}** September 30, 2008 and  |                    |
|   | **[\$\_\_\_\_\_\_ \[ELGP-Steel: ENTER      | SGL 4144:          |
|   | AMOUNT\]]{.mark}** for ELGP-Steel's loan   | \_\_\_\_\_         |
|   | programs. The Borrowing Authority amounts  | \_\_\_\_\_\_\_\_\_ |
|   | reported in the SBR Budgetary Resources    |                    |
|   | section represent only borrowing authority | SGL 4145:          |
|   | realized during the reporting period. See  | \_\_\_\_\_         |
|   | Note 1M. *Debt to Treasury,* for debt      | \_\_\_\_\_\_\_\_\_ |
|   | repayment requirements, financing sources  |                    |
|   | for repayments, and other terms of         | SGL                |
|   | borrowing authority used.                  | 4149:\_\_\_\_\_    |
|   |                                            | \_\_\_\_\_\_\_\_\_ |
|   | Reductions to the Department's             | (agrees to ending  |
|   | appropriations under Public Law            | balance per        |
|   | **[[\_\_\_\_\_\_\_\_]{.underline} \[ENTER  | 9/30/08            |
|   | PUBLIC LAW\]]{.mark}** amounted to         | calculations)      |
|   | **[\$[\_\_\_\_\_\_\_\_\_]{.underline}      |                    |
|   | \[ENTER AMOUNT]{.mark}\]** and under       | Total:\_           |
|   | Public Law                                 | \_\_\_\_\_\_\_\_\_ |
|   | **[[\_\_\_\_\_\_\_\_]{.underline} \[ENTER  | \_\_\_\_\_\_\_\_\_ |
|   | PUBLIC LAW\]]{.mark}** amounted to         |                    |
|   | **[\$[\_\_\_\_\_\_\_\_\_]{.underline}      | **NOAA: PLEASE     |
|   | \[ENTER AMOUNT]{.mark}\]**. These          | REVIEW US CODE     |
|   | reductions are included in the SBR         | REFERENCE TO       |
|   | Budgetary Resources section as follows:    | CONFIRM STILL      |
|   | Permanently not Available subsection,      | ACCURATE**         |
|   | Enacted Reductions [(\$\_\_\_\_ \_\_\_\_)  |                    |
|   | **ENTER AMOUNT**]{.mark} and Temporarily   |                    |
|   | Not Available Pursuant to Public Law       |                    |
|   | [(\$\_\_\_\_ \_\_\_) **ENTER               |                    |
|   | AMOUNT**]{.mark}. These reductions are     |                    |
|   | also part of the amounts reported on the   |                    |
|   | line Other Adjustments in the Unexpended   |                    |
|   | Appropriations section, Budgetary          |                    |
|   | Financing Sources subsection of the SCNP.  |                    |
|   |                                            |                    |
|   | Legal arrangements affecting the           |                    |
|   | Department's use of Unobligated Balances   |                    |
|   | of Budget Authority and/or Fund Balance    |                    |
|   | with Treasury during FY 2008 include the   |                    |
|   | following:                                 |                    |
|   |                                            |                    |
|   | -   The Omnibus Budget Reconciliation Act  |                    |
|   |     of 1990 established revenue            |                    |
|   |     withholding on certain statutory       |                    |
|   |     patent fees collected by USPTO.        |                    |
|   |     Subsequent legislation extended the    |                    |
|   |     revenue withholding through the end of |                    |
|   |     FY 1998. These withheld revenues were  |                    |
|   |     deposited into the Patent and          |                    |
|   |     Trademark Surcharge Fund, a Special    |                    |
|   |     Fund Receipt Account at Treasury. The  |                    |
|   |     USPTO may use monies from this account |                    |
|   |     only as authorized by Congress and     |                    |
|   |     made available by the issuance of a    |                    |
|   |     Treasury warrant. At September 30,     |                    |
|   |     2008,                                  |                    |
|   |                                            |                    |
|   | > **[\$\_\_\_\_\_\_ \[USPTO: ENTER         |                    |
|   | > AMOUNT\]]{.mark}** is held in the Patent |                    |
|   | > and Trademark Surcharge Fund.            |                    |
|   |                                            |                    |
|   | -   The Coastal Zone Management Fund,      |                    |
|   |     which accounts for the Coastal Energy  |                    |
|   |     Impact Program direct loans, has       |                    |
|   |     **[\$\_\_\_\_\_\_\[NOAA: ENTER         |                    |
|   |     AMOUNT]{.mark}\]** of unapportioned    |                    |
|   |     authority that was not provided        |                    |
|   |     obligational authority pursuant to 16  |                    |
|   |     United States Code 1456a as of         |                    |
|   |     September 30, 2008.                    |                    |
|   |                                            |                    |
|   | -   For loan programs prior to the Federal |                    |
|   |     Credit Reform Act of 1990 (pre-FY 1992 |                    |
|   |     loans), most or all liquidating fund   |                    |
|   |     unobligated balances in excess of      |                    |
|   |     working capital needs are required to  |                    |
|   |     be transferred to Treasury as soon as  |                    |
|   |     practical during the following fiscal  |                    |
|   |     year.                                  |                    |
+---+--------------------------------------------+--------------------+
| * | ##### Combined St                          |                    |
| * | atement of Budgetary Resources (continued) |                    |
| 1 |                                            |                    |
| 8 | -   For direct loan programs under the     |                    |
| * |     Federal Credit Reform Act of 1990      |                    |
| * |     (post-FY 1991 loans) that have         |                    |
|   |     outstanding debt to Treasury,          |                    |
|   |     regulations require that most          |                    |
|   |     unobligated balances be returned to    |                    |
|   |     Treasury on September 30, or require   |                    |
|   |     that the borrowing authority be        |                    |
|   |     cancelled on September 30.             |                    |
|   |                                            |                    |
|   | ```{=html}                                 |                    |
|   | <!-- -->                                   |                    |
|   | ```                                        |                    |
|   | -   For loan guarantee programs under the  |                    |
|   |     Federal Credit Reform Act of 1990 that |                    |
|   |     have outstanding debt to Treasury,     |                    |
|   |     regulations require that unobligated   |                    |
|   |     balances in excess of the outstanding  |                    |
|   |     guaranteed loans' principal and        |                    |
|   |     interest be returned to Treasury on    |                    |
|   |     September 30.                          |                    |
+---+--------------------------------------------+--------------------+
| * | ##  Custodial Nonexchange Activity         | ## In the p        |
| * |                                            | ast, only applicab |
| 2 | ## NOTE: THIS FOOTNOTE RELATES ONLY TO [N  | le to BIS and NOAA |
| 0 | ONEXCHANGE]{.underline} CUSTODIAL ACTIVITY |                    |
| * |                                            |                    |
| * | NOAA receives interest, penalties, and     |                    |
|   | fines primarily related to its past due    |                    |
|   | Accounts Receivable, while BIS receives    |                    |
|   | civil monetary penalties from private      |                    |
|   | entities that violate the Export           |                    |
|   | Administration Act. These collections are  |                    |
|   | required to be transferred to Treasury.    |                    |
+---+--------------------------------------------+--------------------+
| * | **Earmarked Funds**                        | ##                 |
| * |                                            | Applicable to most |
| 2 | The USPTO Earmarked Funds consist of its   |  bureaus including |
| 1 | Salaries and Expenses Fund, and the Patent |                    |
| * | and Trademark Surcharge Fund. The Salaries | ## USPTO,          |
| * | and Expenses Fund contains monies used for | NOAA, NTIS and ITA |
|   | the administering of the laws relevant to  |                    |
|   | patents and trademarks and advising the    |                    |
|   | Secretary of Commerce, the President of    |                    |
|   | the United States, and the Administration  |                    |
|   | on patent, trademark, and copyright        |                    |
|   | protection, and trade-related aspects of   |                    |
|   | intellectual property. This fund is used   |                    |
|   | for USPTO's two core business activities   |                    |
|   | -- granting patents and registering        |                    |
|   | trademarks -- that promote the use of      |                    |
|   | intellectual property rights as a means of |                    |
|   | achieving economic prosperity.             |                    |
|   |                                            |                    |
|   | The Patent and Trademark Surcharge Fund, a |                    |
|   | Special Fund Receipt Account at Treasury,  |                    |
|   | is discussed in Note 18, *Combined         |                    |
|   | Statements of Budgetary Resources*.        |                    |
|   |                                            |                    |
|   | Coastal Zone Management Fund is primarily  |                    |
|   | used for the following: interstate         |                    |
|   | projects, demonstration projects for       |                    |
|   | improving coastal zone management, and     |                    |
|   | emergency grants to State coastal zone     |                    |
|   | management agencies to address unforeseen  |                    |
|   | or disaster related circumstances. The law |                    |
|   | establishing the Coastal Zone Management   |                    |
|   | Fund can be found in 16 USC Section 1456a. |                    |
|   |                                            |                    |
|   | The NTIS Revolving Fund is used to         |                    |
|   | collect, process, market, and disseminate  |                    |
|   | government-sponsored and foreign           |                    |
|   | scientific, technical, and business        |                    |
|   | information; and assist other agencies     |                    |
|   | with their information programs.           |                    |
|   |                                            |                    |
|   | Damage Assessment and Restoration          |                    |
|   | Revolving Fund is established by the       |                    |
|   | reimbursement of expenses related to oil   |                    |
|   | or hazardous substance spill response      |                    |
|   | activities, or natural resource damage     |                    |
|   | assessment, restoration, rehabilitation,   |                    |
|   | replacement, or acquisition activities     |                    |
|   | conducted by NOAA. The recovered sums by a |                    |
|   | federal, state, Indian, or foreign trustee |                    |
|   | for natural resource damage is retained by |                    |
|   | the trustee and is only used to reimburse  |                    |
|   | or pay costs incurred by the trustee for   |                    |
|   | damaged natural resources. The law         |                    |
|   | establishing the Damage Assessment and     |                    |
|   | Restoration Revolving Fund can be found in |                    |
|   | 33 USC Section 2706. Natural Resources.    |                    |
|   |                                            |                    |
|   | Please describe any change in legislation  |                    |
|   | during the reporting period that           |                    |
|   | significantly changes the purpose of the   |                    |
|   | fund or that redirects a material portion  |                    |
|   | of the accumulated balance.                |                    |
|   |                                            |                    |
|   | NOTE: Any change in legislation subsequent |                    |
|   | to the reporting period and before the     |                    |
|   | issuance of the financial statements that  |                    |
|   | significantly changes the purpose of the   |                    |
|   | fund or that redirects a material portion  |                    |
|   | of the accumulated balance need to be      |                    |
|   | reported to OFM as soon as possible.       |                    |
+---+--------------------------------------------+--------------------+
| * | **Stewardship Property, Plant, and         | ##                 |
| * | Equipment**                                |                    |
| 2 |                                            |                    |
| 2 | This note provides information on certain  |                    |
| * | resources entrusted to the Department and  |                    |
| * | certain stewardship responsibilities       |                    |
|   | assumed by the Department. The physical    |                    |
|   | properties of stewardship property, plant, |                    |
|   | and equipment (Stewardship PP&E) resemble  |                    |
|   | those of the General PP&E that is          |                    |
|   | capitalized traditionally in the financial |                    |
|   | statements of federal entities. Due to the |                    |
|   | nature of these assets, however, valuation |                    |
|   | would be difficult and matching costs with |                    |
|   | specific periods would not be meaningful.  |                    |
|   | Therefore, federal accounting standards    |                    |
|   | require the disclosure of the nature and   |                    |
|   | quantity of these assets. NOAA, NIST, and  |                    |
|   | Census are the only entity within the      |                    |
|   | Department that have Stewardship PP&E.     |                    |
|   |                                            |                    |
|   | Heritage assets are unique for their       |                    |
|   | historical or natural significance, for    |                    |
|   | their cultural, educational, or artistic   |                    |
|   | importance, or for their significant       |                    |
|   | architectural characteristics. The         |                    |
|   | Department generally expects that these    |                    |
|   | assets will be preserved indefinitely. In  |                    |
|   | cases where a heritage asset also has a    |                    |
|   | practical and predominant use for general  |                    |
|   | government operations, the asset is        |                    |
|   | considered a multi-use heritage asset. The |                    |
|   | cost of a multi-use heritage asset is      |                    |
|   | capitalized as General PP&E and is         |                    |
|   | depreciated over the useful life of the    |                    |
|   | asset.                                     |                    |
|   |                                            |                    |
|   | Historical artifacts are designated        |                    |
|   | heritage assets if they help illustrate    |                    |
|   | the social, educational, and cultural      |                    |
|   | heritage of NOAA and its predecessor       |                    |
|   | agencies (U. S. Coast and Geodetic Survey, |                    |
|   | U.S. Fish Commission, the Weather Bureau,  |                    |
|   | the Institutes for Environmental Research, |                    |
|   | the Environmental Science Services         |                    |
|   | Administration, etc.). These include, but  |                    |
|   | are not limited to, bells, gyro compasses, |                    |
|   | brass citations, flags, pennants,          |                    |
|   | chronometers, ship's seals, clocks,        |                    |
|   | compasses, shipbuilders' contracts,        |                    |
|   | personal equipment, clothing, medals and   |                    |
|   | insignia, barometers, rain gauges, and any |                    |
|   | items which represent the uniqueness of    |                    |
|   | the mission of NOAA and its predecessor    |                    |
|   | agencies.                                  |                    |
+---+--------------------------------------------+--------------------+