**Federal Intragovernmental Transactions**

**Accounting Policies Guide**

# 

**August 8, 2007**

**Department of the Treasury**

**Financial Management Service**

**Financial Reports Division**

**Phone (202) 874-9910**

**Fax (202) 874-9907**

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

Summary of Changes to the Guide................... 1 8

Purpose and Scope...................................... 2 13

Acronyms...............................................\... 3 14

Resources.................................................... 4 15

Definitions.................................................. 5 15

General Instructions...................................... 6 17

Agencies' Responsibilities............................. 7 18

Effective Dates....................................... 8 19

Reporting Requirements Authority................ 9 19

Reconciliation Assurance Level................. 10 19

Quarterly Intragovernmental Reconciliation

Process............................................... 11 19

Quarterly "F" Data File Submission-Description

And Formats.............................................. 11.1 20

Quarterly "F" Data File Submission-File Format

(Input).................................................... 11.2 20

Other Required Information to Accompany Agency

Submission................................................ 11.3 21

Processing Notes......................................... 11.4 22

Notes on Dollar Amounts.............................. 11.5 22

Notes for Excel File Submissions..................... 11.6 23

Duplicate Partner Code Identifier (DPCI)........... 11.7 26

FMS Intragovernmental Quarterly Activity Reports 11.8 26

Quarterly Status of Disposition Certification........ 11.9 27

Detailed Quarterly Status of Disposition

Certification Instructions.............................. 11.10 27

Intragovernmental Fiduciary Confirmation System.. 11.11 28

Third Quarter CFO Instructions and IG Agreed Upon

Procedures for Intragovernmental Activity and Balances... 11.12 29

Yearend Intragovernmental Reconciliation Process

Related to Closing Package Reporting.......................... 12 30

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

CFO Representations for Federal Intragovernmental

Activity and Balances.................................. 12.1 30

Policies.........................................................\... 13
31

Accounting............................................... 13.1 31

USSGL Account Attributes........................... 13.2 31

Asset Accounts.......................................... 13.3 31

Trading Partner Codes.................................. 13.4 32

Trading Partner Code "99" Reporting for the

Treasury General Fund................................. 13.5 32

Use of Trading Partner "20" Instead of Trading

Partner "99".............................................. 13.6 33

FBWT (USSGL 1010) and Trading Partner "99"... 13.7 34

Trust Fund Receipts...................................... 13.8 34

OMB Memorandum M-07-03

Business Rules for Intragovernmental Transactions 13.9 35

Fiduciary Transactions............................................ 14 35

General Guidance......................................... 14.1 35

BPD Investments......................................... 14.2 35

BPD and FFB Borrowings.............................. 14.3 35

OPM Employment Benefits............................ 14.4 36

Department of Labor FECA Transactions............ 14.5 36

Non-Fiduciary Transactions..................................... 15 36

Yearend Procedures.............................................. 16 37

Transactions Related to Revenues Earned/Expenses

Incurred as of September 30 that Occurred

Subsequent to Yearend.................................. 16.1 37

Reconciliation.................................................... 17 38

Reconciliation Requirements.......................... 17.1 39

Reconciliation Process................................. 17.2 39

Fiduciary Transaction Reconciliation Procedures.. 17.3 40

> Investments in Treasury Securities with
>
> BPD............................................. 17.3.1 40
>
> Borrowings from Treasury (BPD).......... 17.3.2 40
>
> Borrowings from Treasury (FFB).......... 17.3.3 42

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

FECA Transactions with DOL..................... 17.3.4 43

Employee Benefits Transactions with OPM..... 17.3.5 43

Non-Fiduciary Transaction Reconciliation

Procedures.............................................. 17.4 44

Reconciliation Differences.................................... 17.5 44

Consolidation/Elimination.................................... 18 48

Financial Reporting............................................ 19 48

Reciprocal Accounts Categories.............................. 20 48

Reconciliation of Reciprocal Account Categories.. 20.1 50

Examples of Accounting for and Reporting

Transactions...................................................... 21 52

Investments in Federal Securities Issued by the

Treasury Department, BPD........................... 21.1 52

> Purchase of Investments from BPD......\... 21.1.1 53

Purchased at a Discount....................... 21.1.2 53

Purchased at a Premium...................... 21.1.3 55

Purchased at Par Value....................... 21.1.4 57

Purchase of Interest with a Security

> Purchased at Par Value....................... 21.1.5 58
>
> Interest Income............................... 21.1.6 60
>
> Interest Accruals............................. 21.1.7 61
>
> Amortization of Premium or Discount.... 21.1.8 63
>
> Amortization of Premium................... 21.1.9 64
>
> Amortization of Discount................... 21.1.10 66
>
> Sale of an Investment (at Book Value) with
>
> Unamortized Premium........................ 21.1.11 68
>
> Sale of a Security (with no Gain or Loss)
>
> With Unamortized Discount................ 21.1.12 70
>
> Sale of an Investment with a Gain......... 21.1.13 73
>
> Sale of an Investment with a Loss and
>
> Unamortized Premium....................... 21.1.14 77

Borrowings from Treasury (BPD)................ 21.2 80

Proceeds from Borrowing................... 21.2.1 81

Interest Accruals.............................. 21.2.2 82

Interest Payments............................ 21.2.3 83

Principal Payments.......................... 21.2.4 85

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

Borrowings from Treasury (FFB).................. 21.3 86

Proceeds from Borrowing................... 21.3.1 86

Interest Payments............................. 21.3.2 87

> Interest Accruals.............................. 21.3.3 89

Principal Payments........................... 21.3.4 91

Gains on the Disposition of FFB Loans... 21.3.5 92

Losses on the Disposition of FFB Loans.. 21.3.6 93

Transactions with the DOL relating to the FECA.. 21.4 95

FECA Liability and FECA Actuarial

Liability Transactions-Example............. 21.4.1 97

Actuarial FECA Liability..................... 21.4.2 104

Transactions with DOL Relating to

Unemployment Insurance (UI)........................ 21.5 105

> FEC Chargeback System..................... 21.5.1 106
>
> Agency's Liability for Unemployment
>
> Compensation for Federal Employees...... 21.5.2 107
>
> Entries to record DOJ's receipt of bill
>
> For quarter ending 9/30/05 and payment
>
> To DOL during quarter ending 12/31/05.... 21.5.3 108
>
> The unfunded liability at 12/31/05 consists
>
> Of the following items........................ 21.5.4 109
>
> The entries to adjust the accrual from the
>
> Previous quarter of unfunded revenues
>
> And expenses at 12/31/05 are as follows.... 21.5.5 109
>
> Entries to record DOJ's receipt of bills
>
> And payments to DOL for all four
>
> UI chargeback quarter bills included in
>
> The fiscal year................................. 21.5.6 110
>
> The unfunded liability at 9/30/06 consists
>
> of the following items........................ 21.5.7 110
>
> The entries to record the unfunded revenue
>
> And expense for the entire fiscal year are
>
> as follows...................................... 21.5.8 111
>
> Total expense for fiscal year 2006 is as
>
> Follows........................................ 21.5.9 111
>
> The pre-closing trial balance crosswalk
>
> of these accounts at 9/30/2006 is as
>
> follows........................................ 21.5.10 111

Transactions with the OPM Relating to

Employee Benefit Programs........................... 21.6 112

Agency (Employer) Contributions

> (Cash Basis).................................. 21.6.1 113

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

> Agency (Employer) Contributions
>
> (Yearend Accrual)........................... 21.6.2 114

Imputed Costs.................................. 21.6.3 116

Services Provided....................................... 21.7 117

Goods/Products......................................... 21.8 120

Goods Recorded as Expenses by Receiving

Agency.......................................... 21.8.1 120

Goods Recorded as Assets by the Receiving

Agency.......................................... 21.8.2 121

Goods Recorded as Supplies Inventory by

the Receiving Agency........................ 21.8.3 123

Sale of Inventory (Cost of Goods Sold) 21.8.4 125

Reimbursables.......................................... 21.9 128

Advance........................................ 21.9.1 128

No Advance.................................... 21.9.2 131

Sale of Equipment...................................... 21.10 133

Accounting for Gains/Losses in Future

> Years........................................... 21.10.1 134
>
> Sale of Equipment at Net Book Value..... 21.10.2 134
>
> Sale of Equipment with a Gain............. 21.10.3 135
>
> Sale of Equipment with a Loss............. 21.10.4 137

Transfers, Appropriations Used and Collections

For Others and Unusual Assets and Liabilities

Related to Appropriations........................... 21.11 138

Nonexpenditure Transfers Affecting

> Reciprocal Category 19 and Reciprocal
>
> Category 28................................... 21.11.1 138
>
> Transfer where Funds are Sent to the
>
> Receiving Agency when the Agreement
>
> Commences.................................... 21.11.2 139
>
> Expenditure Transfers of Financing Sources-
>
> Reciprocal Category 09...................... 21.11.3 141
>
> Transfer In and Out Without Reimbursement-
>
> Reciprocal Category 18.................. 21.11.4 143

Other Transactions..................................... 21.12 144

Yearend Cut-Off Procedures................................... 22 145

Reconciliation Procedures..................................... 23 150

**TABLE OF CONTENTS**

**[Title Section No. Page]{.underline}**

**Appendices**

Federal Intragovernmental Transactions

Reciprocal Categories of U.S. Government

Standard General Ledger Proprietary Accounts.... A 157

Federal Trading Partner Department Codes for

GFRS and FACTS I.................................... B 168

Material Differences/Status of Disposition

Certification............................................. C 171

Scenarios for Comparative Status of Disposition

Explanation of Material Difference...............\... D 172

FY 2007 CFO Representations for Federal

Intragovernmental Activity and Balances......... E 175

Intragovernmental Key Dates.................... F 177

Additional Explanations........................... G 178

Explanation of Differences............................ H 179

Agency Quarterly Intragovernmental Data File

Submission Checklist............................... I 182

**[Section 1 -Summary of Changes to the Guide]{.underline}**

The following table summarizes the changes updated from the Federal
Intragovernmental Transactions Accounting Policies guide, dated August
18, 2006.

  ------------------------ ---------- -----------------------------------------
  **Section Reference**    **Page**   **Change**

  Throughout the Guide                Updated USSGL accounts and titles for
                                      fiscal year 2007.

  Section 2- Purpose and              Updated the fiscal year.
  Scope                               

  Section 3- Acronyms                 Updated

  Section 4- Resources                Deleted IRRI website
                                      htt://www.fms.treas.gov/irri

  Section 5- Definitions              Updated

  Section 7- Agencies'                Updated
  Responsibilities                    

  Section 9 - Reporting               Updated the fiscal year and revised for
  Requirements Authority              FY 2007.

  Section 11.1 - Quarterly            Updated the fiscal year.
  "F" Data File                       
  Submission-Description              
  and Formats                         

  Section 11.3- Other                 Deleted Appendix J and replaced with
  Required Information to             Appendix I
  Accompany Agency                    
  Submission                          

  Section 11.4- Processing            Revised
  Notes                               

  Section 11.8- FMS                   Updated the fiscal year
  Intragovernmental                   
  Quarterly Activity                  
  Reports                             

  Section 11.9 --                     Updated
  Quarterly Status of                 
  Disposition                         
  Certification                       

  Section 11.10- Detailed             Deleted Lena Lewis as the IFCS
  Quarterly Status of                 Administrator, deleted Appendix I and
  Disposition                         replaced with appendix H, changed I TFM
  Certification                       2-4700 section 4703 30f to I TFM 2-4700
  Instructions                        section 4706 30f, updated

  Section 11.11                       Deleted
  Intragovernmental                   <http://fms.treas.gov/irri/index.html>
  Fiduciary Confirmation              and updated section
  System                              

  Section 11.12- Third                New Section added
  Quarter CFO Instructions            
  and IG Agreed Upon                  
  Procedures for                      
  Intragovernmental                   
  Activity and Balances               

  Section 12 - Yearend                Updated
  Intragovernmental                   
  Reconciliation Process              
  Related to Closing                  
  Package Reporting                   

  Section 12.1- CFO                   Changed TFM 2-4700 Section 4706.20 to TFM
  Representations for                 2-4700 Section 4705.75, updated.
  Federal                             
  Intragovernmental                   
  Activity and Balances               

  Section 13.5- Trading               Updated, changed (e.g., USSGL accounts
  Partner Code "99"                   1325F to USSGL accounts 1360F )
  Reporting for the                   
  Treasury General Fund               

  Section 13.8- Trust Fund            Updated
  Receipts                            

  Section 13.9 -- OMB                 Changed the title of the section to OMB
  Memorandum 03-01,                   Memorandum M -07- 03, Business Rules for
  Business Rules for                  Intragovernmental Transactions, and
  Intragovernmental                   section revised
  Transactions                        

  Section 14.1 General                Deleted Intragovernmental Fiduciary
  Guidance                            Confirmation System, updated fiscal year

  Section 14.2 BPD                    Updated
  Investments                         

  Section 14.3 BPD and FFB            Updated
  Borrowings                          

  Section 14.4 OPM                    Deleted "The Office of Personnel
  Employment Benefits                 Management", and section revised

  Section 14.5 Department             Updated
  of Labor FECA                       
  Transactions                        

  Section- 15-                        Updated OMB Memorandum
  Non-Fiduciary                       
  Transactions                        

  Section 17.3.2 Borrowing            Updated
  from Treasury (BPD)                 

  Section 17.5                        Deleted appendix I and replaced with
  Reconciliation                      appendix H, in "unknown differences"
  Differences                         deleted appendix H and replaced with
                                      appendix G,

  Section 20.1                        Reciprocal Categories revised
  Reconciliation of                   
  Reciprocal Account                  
  Categories                          

  Section 21.1.2-                     Deleted "Investments in U.S. Treasury
  Purchases at a Discount             Securities Issued by the Bureau of the
                                      Public Debt

  Section 21.1.3-                     Deleted "Investments in U.S. Treasury
  Purchased at a Premium              Securities Issued by the Bureau of the
                                      Public Debt.

  Section 21.1.4-                     Deleted "Investments in U.S. Treasury
  Purchased at Par Value              Securities Issued by the Bureau of the
                                      Public Debt.

  Section 21.1.5- Purchase            Transaction code revised
  of Interest with a                  
  Security Purchased at               
  Par Value                           

  Section 21.1.6 --                   Transaction code revised
  Interest Income                     

  Section 21.1.7- Interest            Transaction code revised
  Accruals                            

  Section 21.1.8-                     Revised
  Amortization of Premium             
  or Discount                         

  Section 21.1.9-                     Transaction code revised
  Amortization of Premium             

  Section 21.1.10-                    Transaction code revised
  Amortization of Discount            

  Section 21.1.12- Sale of            Transaction code revised
  a Security ( with no                
  Gain or Loss) with                  
  Unamortized Discount                

  Section 21.1.13- Sale of            Transaction code revised
  an Investment with a                
  Gain                                

  Section 21.1.14- Sale of            Transaction code revised
  an Investment with a                
  Loss and Unamortized                
  Premium                             

  Section 21.2.2- Interest            Transaction code revised
  Accruals                            

  Section 21.2.3- Interest            Transaction code revised
  Payments                            

  Section 21.3.1- Proceeds            Transaction code revised
  from Borrowing                      

  Section 21.3.3- Interest            Transaction code revised
  Accruals                            

  Section 21.3.4-                     Transaction code revised
  Principal Payments                  

  Section 21.4                        Revised
  Transactions with the               
  DOL Relating to the FECA            

  Section 21.4.1- FECA                Transactions revised
  Liability and FECA                  
  Actuarial Liability                 
  Transactions- Example               

  Section 21.4.2-                     Transaction code revised
  Actuarial FECA Liability            

  Section 21.5.3- Entries             Transaction code revised
  to record DOJ's receipt             
  of bill for quarter                 
  ending 09/30/05 and                 
  payment to DOL during               
  quarter ending 12/31/05             

  Section 21.5.5- The                 Transaction code revised
  entries to adjust the               
  accrual from the                    
  previous quarter of                 
  unfunded revenues and               
  expenses at 12/31/05 are            
  as follows:                         

  Section 21.5.6- Entries             Transaction codes revised
  to record DOJ's receipt             
  of bills and payments to            
  DOL for all four UI                 
  Chargeback quarter bills            
  included in the fiscal              
  year                                

  Section 21.5.8- The                 Transaction code revised
  entries to record the               
  unfunded revenue and                
  expense for the entire              
  fiscal year are as                  
  follows:                            

  Section 21.6 -- Note to             ***(Note: Agencies' contributions to the
  clarify agency reporting            Thrift Savings Plan should be coded as
  of Thrift Savings Plan              non-Federal Transactions)***

  Section 21.6.2 Agency               Changed the amount from 11,050 to 5,850,
  (Employer) Contributions            transaction code revised
  (Yearend Accrual)                   

  Section 21.6.3- Imputed             Transaction code revised
  Costs                               

  Section 21.7- Services              Transaction codes revised
  Provided                            

  Section 21.8.1- Goods               Transaction codes revised
  Recorded as Expenses by             
  Receiving Agency                    

  Section 21.8.2- Goods               Transaction codes revised
  Recorded as Assets by               
  the Receiving Agency                

  Section 21.8.3- Goods               Transaction codes revised
  Recorded as Supplies                
  Inventory by the                    
  Receiving Agency                    

  Section 21.8.4- Sale of             Transaction codes revised
  Inventory ( Cost of                 
  Goods Sold)                         

  Section 21.9.1- Advance             Transaction codes revised

  Section 21.9.2- No                  Transaction codes revised
  Advance                             

  Section 21.10.1-                    Transaction codes revised
  Accounting for                      
  Gains/Losses in Future              
  Years                               

  Section 21.10.3- Sale of            Transaction codes revised
  Equipment with a Gain               

  Section 21.10.4- Sale of            Transaction codes revised
  Equipment with a Loss               

  Section 21.11- Transfers            Revised

  Section 21.11.2-                    Updated, and transaction codes revised
  Nonexpenditure Transfers            
  (NETs) Affecting                    
  Reciprocal Category 08              

  Section 22-Yearend                  Updated, and transaction codes revised
  Cut-Off Procedures                  

  Section                             Dates updated, ALC Code Billed, and
  23-Reconciliation                   transaction code revised
  Procedures                          

  Appendix C- Material                Form updated and revised
  Differences/ Status of              
  Disposition                         
  Certification                       

  Appendix E- FY 2007 CFO             Revised and updated for FY 2007.
  Representations for                 
  Federal                             
  Intragovernmental                   
  Activity and Balances               

  Appendix                            Updated the fiscal year and due dates
  F-Intragovernmental Key             
  Dates                               

  Appendix G- Additional              Updated the fiscal year
  Explanations FY 2006-               
  4^th^ Quarter                       
  ------------------------ ---------- -----------------------------------------

## Section 2 - Purpose and Scope 

## 

This guide provides Governmentwide policies for federal program agencies
to account for and reconcile transactions occurring within and between
each other (referred to collectively as intragovernmental transactions).
The policies in this guide do not apply to transactions occurring
between federal agencies and non-federal entities, states, localities or
other entities.

This guide is designed to provide agencies with the Governmentwide
accounting policies relative to intragovernmental transactions, tools to
facilitate the reconciliation process, and examples of: accounting and
reporting various types of transactions, year-end cut-off procedures and
reconciliation procedures.

The policies and examples in this guide provide a foundation and
framework for accounting for intragovernmental transactions, reconciling
and determining the accuracy of balances, and a basis for the
elimination of intragovernmental balances both at the agency and
Governmentwide levels.

Implementation of policies in this guide will enhance the process of
recording intragovernmental transactions and facilitate the
reconciliation and reporting of these activities and balances for all
agencies. These policies will also standardize the business practice
across the Federal government and improve the quality of agency
reporting. The accounting policies and procedures are based on the
accounts available in the fiscal year 2007 USSGL. The USSGL transaction
codes (TCs) listed throughout this document reference USSGL TFM T/L S2
07-01 (Part 1 Fiscal Year 2007 Reporting).

This guide includes policies for the following intragovernmental
transactions:

  -----------------------------------------------------------------------
  **Transaction**                  **Examples of Transactions**
  -------------------------------- --------------------------------------
  Services provided and            Legal, consulting, investigative,
  reimbursables                    financial management, grants
                                   management, technology, administrative
                                   costs, and other similar services.

  Cost of products sold            Supplies, manufactured items,
                                   inventory, office space, and
                                   equipment/vehicle rentals.

  Transfers, appropriations used   Transfers between agencies based on
  and collections for others, and  agreements or legislative authority,
  unusual assets and liabilities   expended appropriations, taxes and
  related to appropriations        fees collected, collections for
                                   others, receivables from
                                   appropriations, transfers payable, and
                                   custodial revenue.

  Investments with Treasury (BPD)  Investments, interest accruals,
                                   interest income and expense, and
                                   amortization of premiums and
                                   discounts.

  Borrowings from Treasury (BPD    Borrowings, interest income and
  and FFB)                         expense.

  Transactions with the DOL        Recording of FECA expenses and
  relating to the Federal          liabilities, including the accrual of
  Employees' Compensation Act      actuarial liabilities.
  (FECA)                           

  Transactions with the DOL        To record unemployment insurance
  relating to Unemployment         expenses and liabilities.
  Insurance                        

  Transactions with the OPM        Recording of expenses, liabilities and
  relating to the Federal          imputed financing.
  Employees' Retirement System,    
  the Civil Service Employees'     
  Retirement System, Federal       
  Employees' Life Insurance        
  Program and Health Benefits      
  Programs.                        
  -----------------------------------------------------------------------

This guide does not include detailed examples of the budgetary
accounting and some of the proprietary accounting related to these
intragovernmental transactions. Policy guidance for budgetary accounting
transactions can be found at the FMS website
(http://www.fms.treas.gov/ussgl).

This guide replaces and supersedes the previously issued guide, *Federal
Intragovernmental Transactions Accounting Policies Guide*, issued on
August 18, 2006.

## 

**[Section 3 -Acronyms]{.underline}**

AGR Agency Generated Reports

ALC Agency Location Code

BPD Bureau of the Public Debt

DOL Department of Labor

DPCI Duplicate Partner Code Identifier

FACTS I Federal Agencies' Centralized Trial-Balance System

FASAB Federal Accounting Standards Advisory Board

FBWT Fund Balance With Treasury

FCSIC Farm Credit System Insurance Corporation

FECA Federal Employment Compensation Act

FFB Federal Financing Bank

FMS Financial Management Service (Department of the Treasury)

FPA Federal Program Agencies

FR Financial Report of the United States Government

GAO Government Accountability Office

GFRS Governmentwide Financial Report System

GMRA Government Management Reform Act

GOALS Government On-Line Accounting Link System

IFCS Intragovernmental Fiduciary Confirmation System

IG AUP Inspector General Agreed Upon Procedures

IPA Independent Public Accountant

IPAC Intragovernmental Payment and Collection System

IRAS Intragovernmental Reporting and Analysis System

MTS Monthly Treasury Statement

OMB Office of Management and Budget

OPM Office of Personnel Management

PBGC Pension Benefit Guaranty Corporation

PCIE President's Council on Integrity and Efficiency

SFFAS Statement of Federal Financial Accounting Standards

I TFM

2-4700 Volume I, Treasury Financial Manual, Part 2, Chapter 4700

UCAD Use of Central Accounting Data

USSGL United States Standard General Ledger

**[Section 4 -Resources]{.underline}**

FMS Website: [http://www.fms.treas.gov](http://www.fms.treas.gov/)

GFRS/FACTS I/IFCS Website: [http://fmsapps.treas.gov/ias]{.underline}

FMS USSGL Website: [http://www.fms.treas.gov/ussgl]{.underline}

OMB Website: [http://www.whitehouse.gov/omb]{.underline}

GAO Website: [http://www.gao.gov]{.underline}

FASAB Website: [http://www.fasab.gov](http://www.fasab.gov/)

Treasury Managed Accounts Website: <http://fms.treas.gov/tma/>

BPD Federal Investments Website: <http://federalinvestments.gov/>

BPD Federal Borrowings Website:
[http://www.publicdebt.treas.gov/bor/]{.underline}

Unemployment Insurance and FECA Liability Information Website:
[http://www.dol.gov/ocfo/publications/html]{.underline}

## 

## Section 5-Definitions 

## 

The following definitions are used in this guide:

Business Rules---A standard set of regulations which provides Federal
entities official guidance with recording and reconciling fiduciary
transactions and intragovernmental exchange activity. This is an effort
to standardize the business practice across the Federal government.

Buy/Sell---Intragovernmental exchange transactions related to goods and
services rendered, accounts receivable/payable and other liabilities,
advances, prepayments from/to and deferred credits.

Closing Package*---*A methodology designed to link agencies'
comparative, audited consolidated, department-level financial statements
to the Financial Report of the United States Government (FR). It is the
data submitted by each verifying and non-verifying agency for inclusion
in the FR.

Duplicate Partner Code Identifier (DPCI*)* -- A single-digit code
applied to a reporting trading partner agency sharing a 2-digit agency
code with another agency (i.e. PBGC, FCSIC, and Smithsonian).

Exchange---Activity arising when a Federal entity provides goods and
services to the public or to another Federal entity for a price.

Fiduciary*---*Intragovernmental transactions that consist of BPD
investments and borrowings; FFB borrowings; DOL FECA transactions, and
OPM employee benefit transactions.

Intradepartmental Balance---This USSGL account balance results from a
transaction between trading partners in the same department.

Intragovernmental Activity/Balances---Revenue/expense transactions,
asset/liability transactions, and transfers resulting from business
activities conducted by Federal entities.

Intragovernmental Fiduciary Confirmation System (IFCS*)*---An
internet-based application for confirming and reconciling fiduciary
balances (quarterly and year-end). This is the official confirmation
system for Federal agencies and departments that engage in fiduciary
intragovernmental transactions. Agencies and departments must use the
IFCS to confirm and reconcile activity and balances activity for
investments, borrowings, FECA transactions, and employee benefits
transactions.

Intragovernmental Reporting and Analysis System (IRAS*)*---An internal
database in FMS used to conduct in-depth analysis and to
synthesize/provide quarterly and year-end Closing Package reporting, as
well as IFCS reporting, of all intragovernmental transactions to Federal
entities.

Intragovernmental Transactions---Business activities occurring within or
between Federal agencies.

Non-Exchange---Refers to revenue arising primarily from the exercise of
the Government's power to demand payments from the public (i.e. taxes,
duties, fines, and penalties). This also includes donations.

Non-Fiduciary---Consist of intragovernmental buy/sell (exchange)
transactions, transfers, and non-Treasury investment transactions.

Out-of-Balance Condition---The net difference between the reporting
agency's activity and its trading partner's activity for a particular
reciprocal category.

Performance Measures--- A method to measure agency reporting performance
for closing package and intragovernmental activity and balances each
fiscal year (for verifying reporting agencies only).

Providing Agency---The Federal agency (includes bureaus, departments
and/or programs within agencies) that provides services, products,
goods, transfer funds, investments, debt and/or incurring the
reimbursable costs. The providing agency is considered as the seller for
exchange transactions and the transferring out entity when
appropriations are transferred.

Receiving Agency---The Federal agency (includes bureaus, departments
and/or programs within agencies) that receives services, products,
goods, transfer funds, purchasing investments and/or borrowing from
Treasury (or other agency). The receiving agency is the purchaser for
exchange transactions and the transferring in entity when appropriations
are transferred.

Reciprocal Category (RC)---Pairings of related USSGL accounts that
should be used by providing and receiving agencies to reconcile like
intragovernmental activity/balances. It is also a pair of Closing
Package financial statement Federal line items that will be used to
perform eliminations at the Governmentwide level.

Reporting Agency (RA*)*---A Federal entity that reports
intragovernmental amounts against its trading partner for a reciprocal
category.

Trading Partner (TP*)*---An agency, department, bureau, or other Federal
entity that is the party to intragovernmental transactions with another
Federal agency.

Trading Partner Code---The attribute used to identify the trading
partner agency.

[Section 6 -General Instructions]{.underline}

Use of 2-digit trading partner codes: Agencies must use 2-digit trading
partner codes for all intragovernmental transactions, when submitting
quarterly data file extracts to FMS.

Use of 4-digit trading partner codes: Agencies must use 4-digit trading
partner codes, established in the Governmentwide Financial Report System
(GFRS), for yearend reporting of all intragovernmental transactions.

Appropriation Transfers*:* When agencies report "appropriation
transfers" within their departments, they should use their 2-digit
trading partner code rather than "00." Trading partner code "00" is
limited to the House, Senate, classified transactions, or any truly
unidentifiable activity/balances.

Buy/Sell Transactions*:* Agencies that have buy/sell relations, in which
a capitalized asset is purchased versus incurring expenses, should use
USSGL Account 8802 (Purchases of Property, Plant and Equipment), USSGL
Account 8803 (Purchases of Inventory and Related Property), USSGL
Account 8804 (Purchases of Assets -- Other) and USSGL 8801 (Offset for
Purchases of Assets), as well as the appropriate USSGL asset account.

Additional information on the above general intragovernmental
instructions is available throughout this document.

## Section 7-Agencies\' Responsibilities

## 

Each agency is responsible for:

-   Establishing and maintaining a structure for its intragovernmental
    transactions (initiating, executing, recording, reconciling and
    reporting procedures).

-   Documenting and supporting the information recorded in its
    accounting records related to intragovernmental transactions.

-   Recording activity between Federal entities at the transaction
    level. Do not net accounting activity or intragovernmental balances,
    even if the activity is in the same reciprocal category.

-   Providing intragovernmental balances ("F" transactions) for all
    proprietary USSGL accounts to FMS each quarter.

-   Reconciling the intragovernmental data in its accounting records to
    the supporting documentation based on FMS IRAS Reports.

-   Submitting intragovernmental Closing Package data by Federal line
    item to FMS at yearend.

-   Ensuring that the reconciled and confirmed balances for
    intragovernmental transactions agree to agency audited financial
    statements and Closing Package reporting.

-   Completing the CFO Representations for Federal Intragovernmental
    Activity and Balances (i.e. Section I, Section II and Additional
    Explanations Sheet), and providing the information to FMS, and GAO.

-   Performing new CFO requirements for 3^rd^ quarter IG AUP, if your
    agency meets the criteria for AUPs. (See Section 11.12)

-   Representing that all intragovernmental balances have been
    reconciled and that those balances are presented in the agency's
    audited financial statements as instructed by OMB Circular A-136,
    Financial Reporting Requirements, dated June 29, 2007 .

-   Establishing a consistent relationship with their trading partners
    in order to identify and resolve differences.

## Section 8-Effective Dates

The policies and procedures in this guide are effective immediately and
apply to all intragovernmental transactions related to asset, liability,
expense and revenue accounts.

## Section 9-Reporting Requirements Authority

The intragovernmental transactions reconciliation requirements are
stated in OMB Circular No. A-136, revised, OMB Memorandum M-07-03
Business Rules for Intragovernmental Transactions, and TFM Volume I,
Bulletin No. 2007-03, Intragovernmental Business Rules. Agencies may
obtain copies of those documents from the OMB Web site at
**http://www.whitehouse.gov/omb.**

## Section 10-Reconciliation Assurance Level

For fiscal 2007, a reconciliation assurance level will be systematically
established in IRAS using four functions:

> \(1\) Obtaining sufficient explanation of out-of-balance condition.

\(2\) Obtaining assurance that agencies are performing quarterly
intragovernmental

reconciliation in accordance with OMB Circular A-136, Financial
Reporting

Requirements, dated June 29, 2007.

(3) Ensuring agencies are mutually completing "Status of Disposition
    Certification" for the same trading partner/reciprocal category
    material difference instances.

(4) Minimizing the number of differences subject to certification
    through a sampling process.

**[Section 11-Quarterly Intragovernmental Reconciliation
Process]{.underline}**

The quarterly reconciliation process will facilitate elimination of
intragovernmental differences for year-end financial reporting.

The OMB Circular A-136, Financial Reporting Requirements, dated June 29,
2007, requires Federal Chief Financial Officers (CFO) Act and non-CFO
Act entities identified by Treasury in the Treasury Financial Manual,
TFM 2007, Vol. I, Part 2-Chapter 4700, Agency Reporting Requirements for
the Financial Report of the United States Government dated May 30, 2007,
to perform quarterly reconciliation of intragovernmental
activity/balances.

In support of the quarterly reconciliation process, reporting agencies
are required to submit intragovernmental balances (only transactions
with the "F" attribute) for all proprietary USSGL accounts to FMS no
later than July 24, 2007 for the third (3^rd^) quarter and October 19,
2007 for the fourth (4^th^) quarter. Agencies should derive the
submitted intragovernmental balances directly from departmental trial
balances that were used as the basis for constructing quarterly
unaudited financial statements for OMB.

An example of the format appears in the section entitled "Quarterly "F"
Data File Submission -- Description and Formats."

**11.1-Quarterly "F" Data File Submission - Description and Formats**

In an effort to streamline FMS quarterly intragovernmental reporting
while granting agencies flexibility, FMS will accept either of two
formats for submission of quarterly intragovernmental data.

These two formats are:

-   Text file format: Submissions in this format are usually downloads
    from agency's automated accounting systems. All text files should be
    sent using the Windows Notepad application, with a ".txt" filename
    extension.

-   Excel file format: Excel submissions are more convenient for some
    agencies that need to modify particular records.

Regardless of which format is used, all of the elements in the table
below entitled, "Quarterly 'F' Data File Submission -- File Format
(Input)" **must** be included except where indicated. In addition, all
columns or fields should be labeled either in the heading or in a
separate accompanying file with the column position numbers.

The following table is an example of an agency's data file layout. The
table outlines ten required columns for Text files and nine required
columns for Excel files.

# 11.2-Quarterly "F" Data File Submission -- File Format (Input)

+-----------------+-----+------+---+------+---------------------------+
| **Field Name**  | *   | **Ty |   | **C  | ### Description           |
|                 | *Le | pe** |   | hoic |                           |
|                 | ngt |      |   | es** |                           |
|                 | h** |      |   |      |                           |
+=================+=====+======+===+======+===========================+
| [Department     | 2   | Text |   |      | Treasury Department Code  |
| Co              |     |      |   |      | associated with the       |
| de]{.underline} |     |      |   |      | adjusted trial balance    |
|                 |     |      |   |      | fund group and consistent |
|                 |     |      |   |      | with the MAF ATB Code     |
+-----------------+-----+------+---+------+---------------------------+
| [Bureau         | 2   | Text |   |      | Bureau Code associated    |
| Co              |     |      |   |      | with the adjusted trial   |
| de]{.underline} |     |      |   |      | balance fund group and    |
|                 |     |      |   |      | consistent with the MAF   |
|                 |     |      |   |      | ATB Code . Use "00" if    |
|                 |     |      |   |      | the agency does not have  |
|                 |     |      |   |      | any subdivisions.         |
+-----------------+-----+------+---+------+---------------------------+
| [Fund           | 4   | Text |   |      | MAF Fund Group            |
| Gro             |     |      |   |      |                           |
| up]{.underline} |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [USSGL          | 4   | Text |   |      | USSGL Account Number      |
| Accou           |     |      |   |      |                           |
| nt]{.underline} |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Fede           | 1   | Text |   | F    | Federal/Non-Federal       |
| ral/Non-Federal |     |      |   |      | Indicator (use only "F")  |
| Attribu         |     |      |   |      |                           |
| te]{.underline} |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Federal        | 2   | Text |   |      | Treasury Department Code  |
| Trading         |     |      |   |      | of Federal Trading        |
| Partn           |     |      |   |      | Partner                   |
| er]{.underline} |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Sign           | 1   | Text |   | "-"  | Standard letter/symbol to |
| Indicat         |     |      |   | or   | indicate debit or credit. |
| or]{.underline} |     |      |   |      | Note: for Excel files, a  |
|                 |     |      |   | "D"  | negative sign is          |
| **(Required     |     |      |   | &    | considered part of the    |
| Only for Text   |     |      |   | "C"  | Amount field.             |
| Files)**        |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Dollar         | 17  | Num  |   | Num  | **Text files**: Leading   |
| Amou            |     | eric |   | eric | zeroes required. Last two |
| nt]{.underline} |     |      |   |      | positions assumed         |
|                 |     |      |   |      | decimal.                  |
| Agencies must   |     |      |   |      |                           |
| indicate in the |     |      |   |      |                           |
| e-mail whether  |     |      |   |      |                           |
| amounts are     |     |      |   |      |                           |
| presented as    |     |      |   |      |                           |
| **Normal** or   |     |      |   |      |                           |
| **Standard**    |     |      |   |      |                           |
| balances -- see |     |      |   |      |                           |
| Notes on Dollar |     |      |   |      |                           |
| Amounts, below  |     |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
|                 | **( |      |   |      | **Excel Files**: Amounts  |
|                 | Len |      |   |      | must be presented in a    |
|                 | gth |      |   |      | numeric or currency       |
|                 | re  |      |   |      | format without leading    |
|                 | qui |      |   |      | zeroes and with the       |
|                 | rem |      |   |      | negative sign as          |
|                 | ent |      |   |      | applicable. If no decimal |
|                 | for |      |   |      | point is displayed the    |
|                 | T   |      |   |      | amount is considered to   |
|                 | ext |      |   |      | be rounded to the nearest |
|                 | fi  |      |   |      | dollar.                   |
|                 | les |      |   |      |                           |
|                 | o   |      |   |      |                           |
|                 | nly |      |   |      |                           |
|                 | )** |      |   |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Excha          | 1   | Text | X |      | Exchange/Nonexchange      |
| nge/Nonexchange |     |      | o |      | Attribute                 |
| Attribu         |     |      | r |      |                           |
| te]{.underline} |     |      | T |      |                           |
|                 |     |      |   |      |                           |
|                 |     |      | ( |      |                           |
|                 |     |      | w |      |                           |
|                 |     |      | h |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | r |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | a |      |                           |
|                 |     |      | p |      |                           |
|                 |     |      | p |      |                           |
|                 |     |      | l |      |                           |
|                 |     |      | i |      |                           |
|                 |     |      | c |      |                           |
|                 |     |      | a |      |                           |
|                 |     |      | b |      |                           |
|                 |     |      | l |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | ) |      |                           |
+-----------------+-----+------+---+------+---------------------------+
| [Duplicate      | 1   | Text | " |      | Attribute for certain     |
| Partner Code    |     |      | R |      | reporting entities, which |
| Identifier      |     |      | " |      | use duplicate 2-digit     |
| (DPC            |     |      | ( |      | Department Codes.         |
| I)]{.underline} |     |      | w |      |                           |
|                 |     |      | h |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | r |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | a |      |                           |
|                 |     |      | p |      |                           |
|                 |     |      | p |      |                           |
|                 |     |      | l |      |                           |
|                 |     |      | i |      |                           |
|                 |     |      | c |      |                           |
|                 |     |      | a |      |                           |
|                 |     |      | b |      |                           |
|                 |     |      | l |      |                           |
|                 |     |      | e |      |                           |
|                 |     |      | ) |      |                           |
+-----------------+-----+------+---+------+---------------------------+

# 

# 11.3 - Other Required Information to Accompany Agency Submission

Regardless of which file format is used to send agency submission, all
files must have column/field heading titles. In the case of text --
based submissions, the titles must indicate the starting and ending
column position (this should be provided in a separate file or in the
body of the e-mail).

Agencies must also complete the Agency Quarterly Intragovernmental Data
File Submission Checklist (Appendix I), which addresses the following:

-   File completeness

-   File format

-   Whether the amounts are provided as Normal or Standard balances.

-   Certain other characteristics of the Agency's file submission

-   Agency point of Contact for any technical problem with the data
    file.

-   Record Count

The agency's checklist must be submitted with the "F" data file, to
their FMS' respective intragovernmental review accountant.

# 11.4 - Processing Notes 

Federal agencies use a variety of accounting systems and database
applications. The following guidelines will assist agencies in
developing the database structure. Unlike the previous FACTS I process,
agencies will not upload bulk files via GOALS II or any other FMS
on-line systems. Rather, the verifying agencies must use standard e-mail
for sending the quarterly data files. The Intragovernmental Reporting
and Analysis System (IRAS) will then upload each agency's individual
data file.

-   The data file can contain multiple departments, bureaus, and fund
    groups.

-   The text or excel file format is defined based upon currently
    designated attributes. Additional attributes may be added at a
    future date. For agencies that submit text files, they may wish to
    add filler at the end of the record and increase the record length
    to provide for future attributes. FMS can accept files with longer
    records if the defined fields conform exactly to the specified
    format.

-   Decentralized agencies should consolidate all submissions from
    sub-agencies departments, or bureaus. Also, the resulting
    consolidated file format and data layout must be consistent.

-   Descriptions and definitions of fiscal year 2007 USSGL account
    attributes and the domain values of the attributes are published in
    USSGL TFM S2 07-01 (Part 1, Fiscal Year 2007 Reporting) (available
    to readers on the Internet Web site at
    **http://fms.treas.gov/ussgl/current.html**).

-   Edits for duplicate and illogical records are conducted based on a
    key consisting of department code, bureau code, fund group, USSGL
    account, Federal/Non-Federal attribute, Federal trading partner, and
    exchange/nonexchange attribute. Additional validations also are
    conducted. FMS will return any exceptions via e-mail to the agency
    for correction. **The agency must return corrected entries within 1
    business day.**

**11.5 - Notes on Dollar Amounts**

Verifying agencies must indicate whether the dollar amounts are
presented as "Normal" or "Standard" balances. Also, leading zeroes are
required for text files but are not to be used for Excel files. For text
files, both the **sign** and **amount** fields are combined when
considering Normal and Standard balances. These terms are defined as
follows:

-   Normal balance: All amounts which are reported as their normal
    balance are to be shown with a **positive** sign. All abnormal
    balances are to be shown with a **negative** sign. The only
    exceptions are for accounts which do not have a normal balance, such
    as amortization of discount and premium.

-   Standard balance: (previously referred to as "trial-balance") all
    balances, whether normal or abnormal, are shown with their
    respective sign, similar to how they would appear in a standard
    trial-balance report.

Verifying agencies must also indicate whether the last two positions of
the amount field are cents.

The following table demonstrates several examples between the two
methods. Note: in the examples the s**ign** and a**mount** fields are
combined.

  ------------------------------------------------------------------------------
  **USSGL Account**     **Normal or  **Amount**   **IRAS           
                        Abnormal**                Presentation**   
  --------------------- ------------ ------------ ---------------- -------------
                                                  **Normal         **Standard
                                                  Method**         Method**

  2110 (Accounts        Normal       \$100        \$100            -\$100
  Payable)                                                         

  2110 (Accounts        Abnormal     \$100        -\$100           \$100
  Payable)                                                         

  1310 (Accounts        Normal       \$100        \$100            \$100
  Receivable)                                                      

  1310 (Accounts        Abnormal     \$100        -\$100           -\$100
  Receivable)                                                      

  5310 (Interest        Normal       \$100        \$100            -\$100
  Revenue)                                                         

  5310 (Interest        Abnormal     \$100        -\$100           \$100
  Revenue)                                                         

  6100 (Expense)        Normal       \$100        \$100            \$100

  1613 (Amortization)   Normal       \$100        \$100            \$100

  1613 (Amortization    Abnormal     \$100        -\$100           \$100

  1319 (Allowance for   Normal       \$100        \$100            -\$100
  loss on Receivables)                                             
  ------------------------------------------------------------------------------

**11.6 - Notes for Excel File Submissions:**

Data formatting: All data, with the exception of the "Amount" column,
must be in "Text" format. For example, without Text formatting, Fund
code "0990" will appear as "990." To achieve Text formatting, perform
the following procedure **before** entering data in the Excel worksheet:

1.  Select the entire column(s) with the mouse (for example, column "F"
    or columns "A-G")

2.  Click "Format" from the menu bar.

3.  Select "Cells" from the "Format" sub-menu.

4.  Under "Category" select "Text".

5.  Click "OK".

Homogeneous rows: An Excel file submission must be in the form of a data
table. Therefore, all rows, after the header row, must contain the same
type of information with no breaks (that is, no empty rows). For
example, there should be no totals, subtotals or subheadings in the data
file. Additionally, after the last row of data and after the last column
of data in each record, there should not be any entries in the Excel
worksheet. See Illustration 2, below for an example of a properly
prepared Excel file submission.

**Illustration 1: Example of a Text File Submission**

(Headings would appear in a separate attachment. see Section 11.3 above)

![](media/image1.jpeg){width="5.865277777777778in" height="3.675in"}

**Illustration 2: Example of an Excel File Submission**

![](media/image2.jpeg){width="6.249305555555556in"
height="5.072222222222222in"}

**11.7 - Duplicate Partner Code Identifier (DPCI)**

The DPCI is a single-digit code to be applied only to a reporting
trading partner agency sharing a 2-digit agency code with another
agency. The DPCI field is blank for all other trading partner agencies.
The rules for using the DPCI identifier are contained in the following:

+--------------------+----------------+------------+-----------------+
| If the Trading     | Then Apply     | DPCI Code  | Notes           |
| Partner Agency     | Partner        | is         |                 |
| is...              | Code...        |            |                 |
+--------------------+----------------+------------+-----------------+
| Pension Benefit    | 16             | **R**      | Leave DPCI      |
| Guaranty           |                |            | field blank for |
| Corporation (PBGC  |                |            | Department of   |
| -- Agency Code     |                |            | Labor (16).     |
| 1602)              |                |            |                 |
+--------------------+----------------+------------+-----------------+
| Smithsonian        | 33             | **R**      | Leave DPCI      |
| Institution        |                |            | field blank for |
|                    |                |            | all other       |
| (Agency Code 33 )  |                |            | Agency "33"     |
|                    |                |            | entities, such  |
|                    |                |            | as the JFK      |
|                    |                |            | Performing Arts |
|                    |                |            | Center.         |
+--------------------+----------------+------------+-----------------+
| Farm Credit System | 78             | **R**      | Leave DPCI      |
| Insurance          |                |            | field blank for |
| Corporation        |                |            | Farm Credit     |
| (FCSIC)            |                |            | Administration  |
|                    |                |            | (78).           |
| (Agency Code 7802) |                |            |                 |
+--------------------+----------------+------------+-----------------+
| Any other future   | \[2-digit      | **R**      | Leave DPCI      |
| reporting agency   | partner code\] |            | field blank for |
| sharing a 2-digit  |                |            | the             |
| agency code with a |                |            | non-reporting   |
| non-reporting      |                |            | agency.         |
| agency             |                |            |                 |
+--------------------+----------------+------------+-----------------+
| > [                |                |            |                 |
| Note]{.underline}: |                |            |                 |
| > "R" indicates    |                |            |                 |
| > that partner     |                |            |                 |
| > codes 16, 33,    |                |            |                 |
| > and 78 refer to  |                |            |                 |
| > the Pension      |                |            |                 |
| > Benefit Guaranty |                |            |                 |
| > Corporation, the |                |            |                 |
| > Smithsonian      |                |            |                 |
| > Institution, and |                |            |                 |
| > the Farm Credit  |                |            |                 |
| > System Insurance |                |            |                 |
| > Corporation,     |                |            |                 |
| > respectively (as |                |            |                 |
| > opposed to other |                |            |                 |
| > Federal entities |                |            |                 |
| > that share the   |                |            |                 |
| > same 2-digit     |                |            |                 |
| > agency codes).   |                |            |                 |
+--------------------+----------------+------------+-----------------+

**11.8 -- FMS Intragovernmental Quarterly Activity Reports**

Beginning with the third quarter FY 2007, FMS will discontinue emailing
agencies the following seven quarterly financial reports generated from
the Intragovernmental Reporting and Analysis System (IRAS) tool:

Intragovernmental Activity Detail Report by Trading Partner

Intragovernmental Activity Summary Report by Trading Partner

Intragovernmental Reciprocal Category Summary Report

Intragovernmental Reciprocal Category Detail Report

Fiduciary Quarterly Data vs. IFCS Agency Benefits Report

Fiduciary Quarterly Data vs. IFCS Agency Comparison Report

Intragovernmental Material Difference/Status of Disposition
Certification Report

Intragovernmental General Fund Detail Report

FMS will consolidate agency quarterly financial data within four (4)
business days of the agencies' submissions of the quarterly "F":
transaction data files. After the completion of the consolidation
process, reporting agencies are required to generate the eight reports
via the Discoverer query through GFRS.

The appearance of the intragovernmental reports from the Discoverer
query will be similar to what agencies have received in the past. In the
query tool, users have the option to view or download the report to/from
Excel and/or Adobe Acrobat. Therefore, based on the user's application
selection, the look and feel of the report may be different but the
content remains the same.

**11.9 - Quarterly Status of Disposition Certification**

Each verifying agency will generate a *Material Differences/Status of
Disposition Certification Report* from the Discoverer application in
GFRS containing reporting between the agency and its trading partners by
reciprocal category. FMS will provide a blank form that agencies will
use to explain in detail their reporting on records showing material
differences. FMS will post this form on the FACTS I Web site at
<http://www.fms.treas.gov/factsi/reports.html>.

The *Material Differences/Status of Disposition Certification Report*
will allow agencies to identify differences with trading partners
excluding "00" and "99" by reciprocal categories (excluding RC 25,
imputed costs/imputed financing sources and RC 29, non-reciprocating
USSGL accounts) that are greater than or equal to a respective
reconciliation assurance level.

Verifying agencies should provide an explanation of their reporting on
the Additional Explanation form (Appendix G). Agencies should obtain a
signature from the CFO or designee certifying that the data on the
Status of Disposition Certification form (Appendix C) is consistent with
the agencies' supporting documentation. Lastly, agencies should send the
certification form to the respective FMS intragovernmental contact
person via fax to 202-874-9907. This report is due no later than August
7, 2007, for the third quarter fiscal year 2007. For the fourth quarter
fiscal year 2007, the Status of Disposition Certification form will be
sent to verifying agencies for informational purposes. However, agencies
will not be required to certify the fourth quarter fiscal year 2007
Status of Disposition Report.

Note: Agencies that have recurring differences with a trading partner
will continue to receive a *Material Differences Report* that must be
explained and certified.

*11.10 - Detailed* Quarterly Status of Disposition Certification
*Instructions*

For fiscal year 2007, verifying agencies are required to provide an
explanation of their reporting based on each identified difference in
terms of the following categories: (1) Confirmed Reporting, (2)
Accounting Methodology Difference, (3) Accounting/Reporting Error (4)
Timing Difference -- CY, (5) Timing Difference -- PY, or (6) Unknown.
Documented support must be included in detail for each explanation on
the supplemental attachment. (Refer to Appendix H).

FMS will provide agencies with the *Comparative Status of Disposition
Report*. This report will compare amounts reported between each
reporting agency and its trading partner. FMS will generate and send
this report to agencies no later than, August 9, 2007, for the third
quarter fiscal year 2007. Since the certification process is not
required during the fourth quarter fiscal year 2007, the C*omparative
Status of Disposition Report* is not applicable. (Refer to Appendix D
for a list of scenarios).

The category "confirmed reporting" is intended to indicate that an
agency has verified the reported amounts and that the agency's documents
are in agreement with its quarterly source documentation. However, both
the trading partner and reporting agency should not indicate confirmed
reporting for the same difference. This implies that the reporting
agency and its trading partner have not reconciled. When this occurs,
both the reporting agency and its trading partner will be required to
provide FMS a plan of action to address the unresolved confirmed
reporting difference, for the third quarter fiscal year 2007. These
unresolved confirmed reporting differences will be based on an
established threshold to be determined by FMS. See I TFM 2-4700 section
4706.30f for specific requirements.

In addition, for fiscal 2007, agencies will be required to provide a
basis for their "unknown reporting" explanation. Material differences
that were explained as "unknown" by the reporting agency must be
resolved by the next reporting period. If the reporting differences
cannot be validated or resolved by the end of the third quarter fiscal
2007, the CFOs from each respective agency will be required to provide
FMS a "plan of action" to address unresolved material "unknown
reporting" differences.

# 11.11 - Intragovernmental Fiduciary Confirmation System 

The Intragovernmental Fiduciary Confirmation System (IFCS) is an
internet-based system for reconciling fiduciary transactions. OMB
designates the IFCS as the system of record for reconciling and
confirming fiduciary balances between trading partners and central
fiduciary agencies (BPD, FFB, OPM and DOL).

Agencies must use the IFCS to reconcile and confirm balances and
activity with their trading partners on a quarterly basis. Agencies must
ensure that amounts entered into the IFCS agree to their quarterly
submission, annual Closing Package reporting, and the agency's audited
financial statements before submitting yearend data to FMS.

In order to facilitate reconciliation, FMS will provide agencies with
the following reports:

(1) *Fiduciary Quarterly Data vs. IFCS Agency Benefits*

> *(2)Fiduciary Quarterly Data vs. IFCS Agency Comparison Report*

To access and confirm fiduciary balances in the IFCS, agency users
should access the Internet Web site at
<http://www.fmsapps.treas.gov/ias>.

To gain access to the IFCS, all agency users and back up personnel must
submit an External GOALS II Enterprise System Access Request Form
(ESAAS) by fax to the Financial Reports Division, Attention: IFCS
Administrator at 202-874-9907. The ESAAS form is located on the FMS Web
site at http://fms.treas.gov/factsi/forms.html. All agencies must
designate agency user backups for all roles.

### 

After the ESAAS form is processed, the IFCS administrator will make the
agency assignment. The agency department administrator will then assign
the designee to his or her specific agency fund symbols for the
borrowings and investment categories and agency code for OPM and DOL
categories. The designee will receive their User ID and password by
mail.

All users of the IFCS application must re-certify their role annually
and attest to FMS' IT Security Rules of Behavior Standards.
Re-certification focuses on re-verifying each user's need for access and
that level of access to FMS' IT resources, as required by the Federal
Information Security Management Act of 2002 (FISMA). The supervisor of
each IFCS user will receive a form to complete and sign for the
re-certification process. Each system user must also complete a Security
Awareness Agreement in conjunction with their supervisor's
recertification for continued system access.

**[Section 11.12- Third Quarter CFO Instructions and IG Agreed Upon
Procedures for Intragovernmental Activity and Balances]{.underline}**

This section provides CFO instructions for the third quarter IG AUP\*.
OMB will contact the applicable agencies, and their respective IG, that
have material third quarter intragovernmental differences meeting the
stated criteria, no later than August 15, 2007. The respective CFOs will
be required to perform the following actions on those identified
differences:

> **(1)** Receive notification from OMB, identifying certain material
> (greater than \$200 million) intragovernmental third quarter 2007
> differences by reciprocal category and trading partner.
>
> **(2)** FMS, the applicable CFOs and OIGs will meet to formulate the
> actual AUPs no later than August 14, 2007.
>
> **(3)** Prepare reconciliation schedules for the IG/IPA to use in the
> AUPs as it applies to items identified in Step 1. Work with the other
> agency's CFO and document efforts to reconcile the balance differences
> identified into specific transactions or groups of transactions. The
> reconciliation must include sufficient supporting detail to enable
> tracing back to source documentation.
>
> (**4**) Deliver the reconciliation schedules prepared in Step **3** to
> the agency IG/IPA no later than August 16, 2007.
>
> (**5**) Deliver the agency's policies and procedures that describe the
> agency's activities to record, process, summarize, reconcile, and
> report intragovernmental activity/balances by trading partner to the
> agency IG/IPA no later than August **16**, 2007.
>
> **(6)** Deliver the Intragovernmental Business Rules (TFM Bulletin No.
> 2007-03) to the agency IG/IPA no later than August 16, 2007.
>
> (**7)** Deliver schedules of items recorded after third quarter 2007
> that impact the differences identified in Step 1 to the agency IG/IPA
> no later than August 16**,** 2007.

*\*Note: For fiscal 2007, the agency IG/IPA will perform audit
procedures as prescribed in OMB Bulletin No. 06-03, Audit Requirements
for Federal Financial Statements, as amended.*

[Section 12 - Yearend Intragovernmental Reconciliation Process Related
to Closing Package Reporting]{.underline}

FMS will use the closing package intragovernmental data (submitted by
verifying agencies as part of their closing package) to consolidate
agency data for year-end reporting. On November 21, 2007, agencies will
generate the following Intragovernmental Reporting and Analysis System
(IRAS) reports using the Discoverer application in GFRS. These reports
show agencies their reciprocal balances, as reported in the closing
package, for each of their trading partner agencies:

-   *Intragovernmental Closing Package Activity Detail Report;*

-   *Intragovernmental Closing Package Activity Summary Report;*

-   *Intragovernmental Closing Package Reciprocal Category Detail
    Report;*

-   *Intragovernmental Closing Package Reciprocal Category Summary
    Report;*

-   *Intragovernmental Closing Package Material Differences/ Status of
    Disposition Certification Report;*

-   *Intragovernmental General Fund Detail Report.*

FMS will inform the verifying agencies, by email, to generate these
reports from the Discoverer-viewer application via GFRS. Agencies should
use these reports to work with their trading partners to reconcile
reciprocal closing package differences. Any significant changes that are
reconciled should form the basis for adjusting journal entries affecting
intragovernmental activity and balances at the FR level.

On November 29, 2007, FMS will distribute the IRAS-generated
*Intragovernmental Comparative Closing Package Explanations of
Differences Report* to the reporting agencies and their IGs.

# 12.1 - CFO Representations for Federal Intragovernmental Activity and Balances

Verifying agencies are required to represent that they have properly and
completely reconciled their intragovernmental activity and balances with
their trading partners, using the closing package submission and agency
audited financial statements. This requirement is outlined

in I TFM 2-4700 Section 4705.75.

For fiscal year 2007, FMS will provide a standard form that agencies
will use to complete the CFO representations. FMS will post this form on
the FMS website, (http://www.fms.treas.gov/factsi/index.html) for
download in a Microsoft Excel format. The CFO Representations form is
also included at the end of this document as **Appendix E**. The
representations relating to whether the reconciliation was completed for
items from Section I (General Intragovernmental Reporting Results) and
Section II (Explanation of Closing Package Differences) must be
completed in its entirety.

**[Section 13 -Policies]{.underline}**

**13.1 - Accounting**

Intragovernmental transactions should be accounted for consistently, in
accordance with FASAB by both the providing and receiving agencies.
Agencies should maintain transaction logs or detailed records of
transactions as a part of their accounting systems to provide a means of
identifying the postings to USSGL accounts and to facilitate the
reconciliation process. The transaction logs (or detail) should include
enough information to enable easy identification and location of the
supporting documentation.

**13.2 - USSGL Account Attributes**

The Federal ("F") and Non-Federal ("N") attributes used in conjunction
with a USSGL account in the Closing Package submission provides
information that enables FMS to prepare elimination entries for the FR.
The attribute is used to identify the nature of the account balances and
to identify intragovernmental transactions. When the Federal attribute
"F" is used with a USSGL account, a 2-digit trading partner must be
designated for each transaction posted to the account.

### 13.3 - Asset Accounts

### 

Asset accounts related to inventory, property, and equipment are
submitted to FMS with a Non-Federal ("N") attribute. This attribute is
being used as a mechanism to communicate that these particular asset
accounts of individual agencies are also assets of the Federal
government as a whole, regardless of whether the assets were purchased
from the public or another Federal agency. These assets are not
eliminated in the consolidation process.

Related USSGL memorandum accounts 8801, 8802, 8803, and 8804 were
established to record capitalized purchases and to be used in the
elimination process (trading partner identification is associated with
these accounts.)

## 13.4 - Trading Partner Codes

In order for proper eliminations to occur, it is essential that accurate
trading partner data is captured for intragovernmental activity and
balances. Each quarter, agencies are required to use the 2-digit
department code of the trading partner when reporting USSGL account
balances that relate to transactions with another Federal agency ("F")
attribute. For example, 1610F (20) Investments in U.S. Treasury
Securities Issued by the Bureau of the Public Debt indicates that this
Federal entity is posting a transaction occurring with Treasury, 20
(BPD). BPD records 2530F (XX) Securities Issued by Federal Agencies
under General and Special Financing Authority*,* indicating a
transaction with Federal entity XX. For yearend reporting to GFRS,
agencies must use the 4-digit department codes that are established in
the GFRS. For quarterly

reporting via the extract of "F" transactions file, agencies must use
the 2-digit FACTS I department codes. (See **Appendix B** for a list of
trading partner codes).

Agencies should comply with the transaction posting models consistent
with USSGL guidance and policies when recording and classifying
transactions. Agencies should identify trading partners for all
intragovernmental transactions and accumulate detail and summary
information for each activity by trading partner from their accounting
records.

Agencies can employ a number of methods to identify trading partners
including:

-   Incorporating the trading partner code as part of the account coding
    classification.

-   Incorporating the trading partner code into data captured when
    transactions are entered into accounting systems.

-   Communicating with the trading partner of a transaction to ensure
    the proper trading partner code is used.

**NOTE**: The U.S. Department of Agriculture's Graduate School should be
classified as a Non-Federal "N" transaction; therefore, a trading
partner code is not required.

# 13.5 - Trading Partner Code "99" Reporting for the Treasury General Fund

Trading partner code "99" should be applied for recording transactions
with the Treasury General Fund, as follows:

-   Custodial activity, such as tax revenue, and miscellaneous revenue
    that is collected or accrued on behalf of the Treasury General Fund.
    USSGL accounts applicable to this activity include: 2980F, 5800F,
    5801F, 5990F and 5991F.

-   Nonexchange revenue that is not material enough to be reported in a
    separate Statement of Custodial Revenue (refer to the General Fund
    Receipt Account Guide issued by the USSGL Division of FMS)

-   Employer FICA contributions that are collected by the Internal
    Revenue Service.

-   Transfers out and distributions of income (e.g., USSGL account
    7500F) that are returned to the General Fund.

-   Governmentwide entity/custodial accounts (USSGL account 5790F) only
    for Treasury Bureaus: FMS and BPD.

-   Fees collected for services provided and subsequently transferred to
    the General Fund.

-   Treasury-managed Trust Funds -- expenditure and non-expenditure
    transfers receivable/payable.

-   Liquidating fund assets in excess of liabilities that are
    transferred to the General Fund.

-   Receivable from appropriations (USSGL account 1921F, Treasury only).

-   Rescissions where the authority in a TAFS is permanently canceled by
    law and Fund Balance with Treasury (FBWT) is returned to the General
    Fund.

-   Other asset/liability activities associated with the Treasury
    General Fund (e.g., USSGL accounts 1360F and 2400F).

## 13.6 - Use of Trading Partner "20" Instead of Trading Partner "99"

Trading partner "20" should be used instead of trading partner "99"
under the following circumstances:

-   Judgment Fund Transactions

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-   Transfers with Treasury Program Organizations

-   Investment in Public Debt Securities

-   Borrowings from BPD/FFB

-   Reimbursable Activity with Treasury Program Organizations

There is a website available for Treasury Managed Accounts which can be
located at <http://fms.treas.gov/tma/>. There, Federal program agencies
can access links to reconcile activity related to:

-   Contract Disputes

-   No Fear Act

-   Judgment Fund

-   Interest on Uninvested Funds

**13.7 - FBWT (USSGL 1010) and Trading Partner "99"**

USSGL account 1010 is defined as the aggregate amount of funds on
deposit with the Treasury, excluding seized cash deposited. FBWT is
increased by (1) receiving appropriations, reappropriations, continuing
resolutions, appropriation restorations, and allocations; and (2)
receiving transfers and reimbursements from other agencies. It is also
increased by amounts borrowed from the BPD, the FFB, or other entities,
amounts collected and credited to appropriation or fund accounts, and
interest revenue collected from FPAs and other entities. FBWT is reduced
by (1) disbursements made to pay liabilities or to purchase assets,
goods, and services; (2) investments in U.S. securities (securities
issued by the BPD or other FPA); (3) cancellation of expired
appropriations; (4) transfers and reimbursements to other entities or to
the general fund of the treasury; (5) sequestration or rescission of
appropriations; (6) repayments on borrowings from FFB, BPD and other
entities; (7) redemptions of investments with BPD and other entities;
and (8) interest paid to BPD, FFB and other entities. Under a continuing
resolution, do not increase FBWT until FMS issues a warrant. Not
increasing FBWT under a continuing resolution may result in a negative
balance, which is acceptable by OMB and FMS.

By association, USSGL account 1010 (FBWT) is Federal in nature. However,
USSGL 1010 does not have a trading partner associated with it and it
does not have an offset for reconciliation purposes. Therefore, USSGL
1010 **should not** be reported with trading partner 99 or any other
trading partner code.

## 

**13.8 -- Trust Fund Receipts**

Taxes and receipts transferred from a Treasury General Fund Receipt
Account (as defined in TFM Vol. 1, A-2007-03 : Fast Book) to any and all
trust funds are to be classified as "Federal" by the receiving entity.
Also, these same taxes and receipts are to be classified as "Federal" by
the receiving entity on the closing package line items in the
Governmentwide Financial Reports System (GFRS). Any further
classification of the original source of the taxes and receipts (i.e.
earmarked, general receipts, interest) is not relevant for the purposes
of the classification of "Federal " or "Non-Federal".

These taxes and receipts, collected directly from the public, are to be
classified as "Non-Federal" in the treasury General Fund Receipt
Account, reported on Treasury's Statement of Custodial Activity, and the
closing package line items in GFRS.

As an example, some employment taxes are submitted to and collected by
the Internal Revenue Service and ultimately transferred to the Social
Security trust funds. These taxes are to be classified by Treasury
"Non-Federal" and the Social Security as "Federal" in GFRS.

**13.9 -- OMB Memorandum M-07-03, Business Rules for Intragovernmental
Transactions**

The Intragovernmental Business Rules reference fiduciary and
non-fiduciary transactions and are intended to address major elements of
the intragovernmental material weaknesses, as identified by GAO, during
the audit of the FR. The Business Rules provide Federal Program Agencies
with guidance for recording and reconciling intragovernmental exchange
transactions, fiduciary transactions, and transfers between agencies.
Since these Rules apply to all intragovernmental business, they are
applicable to all accounting systems. OMB's Memorandum M-07-03, Business
Rules for Intragovernmental Transactions, supersedes OMB Memoranda
M-03-01 and M-06-09. The Intragovernmental Business Rules are currently
in effect.

**[Section 14 - Fiduciary Transactions]{.underline}**

#### **14.1 - General Guidance**

-   The system of record for confirming and reconciling fiduciary
    balances between trading partners and central fiduciary agencies is
    the IFCS.

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-   Agencies are required to confirm intragovernmental balances (enter
    and provide explanation for differences) with central fiduciary
    agencies in the IFCS for all five fiduciary categories. These
    categories are the Bureau of the Public Debt Investments and
    Borrowings, Federal Financing Bank Borrowings, and DOL and OPM
    Employee Benefits.

#### 

#### **14.2 - BPD Investments**

-   For intragovernmental investments with the Bureau of the Public Debt
    (BPD), BPD and trading partner agencies will use the effective
    interest method for amortization on market-based notes, bonds,
    Treasury Inflation Protected Securities (TIPS) and zero-coupon bond
    securities. Market-based notes, bonds and TIPS purchased at premium
    will be amortized to the call date. Trading partner agencies may
    recognize market adjustments on notes, bonds, TIPS, and zero coupon
    bonds classified as available for sale. In accordance with TFM
    Bulletin 2007-03, Intragovernmental Business Rules, BPD and the
    trading partner agencies

> will continue to use the straight-line method for market-based bills.
> Upon early redemption of securities, trading partner agencies may use
> the specific identification method (i.e., purchase dates/tax lots). If
> securities are not specifically identified, the First In -- First Out
> (FIFO) method will be used to identify the security to be sold.
> Government Account Series (GAS) securities purchased using deposit
> fund monies will be classified as public, not intragovernmental.
> Trading partner agencies will ensure the BPD records these securities
> as public, not intragovernmental, through their quarterly
> reconciliation process.

#### **14.3 - BPD and FFB Borrowings**

-   For borrowings from the BPD and borrowings from the FFB, agencies
    will report amounts consistent with those reported by these central
    fiduciary agencies. BPD and FFB will provide FMS data for input into
    the IFCS no later than 5 calendar days after the end of each
    quarter.

#### **14.4 - OPM Employment Benefits**

-   OPM provides \"cost factors\" for the Federal civilian benefit
    programs. Trading partner agencies will use these cost factors to
    calculate their imputed costs relating to the Civil Service
    Retirement System (CSRS), Federal Employees Retirement System
    (FERS), Federal Employees Health Benefit (FEHB) and the Federal
    Employees Group Life Insurance (FEGLI) programs. The \"pension\" and
    life insurance cost factors are provided as percentages of basic
    pay, whereas the health benefits cost factor is stated as a dollar
    amount per FEHB enrollee. The cost factors are provided by the 16th
    day before the end of each quarter and will be posted on OPM's
    website at http://www.opm.gov.

OPM Employment Benefits are classified into three distinct components:

1.  [Employer contributions]{.underline} -- This is intragovernmental
    activity and must be classified to "USSGL 6400 and reported with
    an\"F.24\" attribute; the IFCS confirmations are based on this
    activity.

2.  [Employee contributions]{.underline} -- This is non-federal activity
    and must be reported with an \"N\" attribute. This activity is
    normally included in gross pay and classified to USSGL 6100.

3.  [Imputed costs]{.underline} -- This activity is classified as both
    an imputed cost (USSGL 6730) and an imputed financing source
    (USSGL 5780) by the reporting agency. The imputed cost and imputed
    financing source must be reported in equal amounts with \"F.24\"
    attributes.

[OPM will provide the FMS employee benefit data for input into the IFCS
no later than noon, 6 calendar days after the end of each
quarter.]{.underline}

#### **14.5 - Department of Labor FECA Transactions**

-   DOL will provide FMS quarterly estimates for unbilled FECA current
    liabilities and billed but unpaid current liabilities, by trading
    partner, for input into the IFCS. DOL will provide the data by close
    of business 6 calendar days after the end of each quarter. Trading
    partner agencies will reconcile billed but unpaid current
    liabilities with DOL in the IFCS, and the confirmed amounts must be
    included in the agency's trial balance and financial statements.

### 

### Section 15 - Non-Fiduciary Transactions

-   OMB Memorandum 07-03, Business Rules for Intragovernmental
    Transactions require all Government agencies that engage in buying
    or selling of goods or services to other federal agencies to
    register in the Federal Agency Registration database (FedReg), which
    is a part of GSA's Business Partner Network (BPN). A BPN number is
    required for both buyer and seller. For civilian agencies, this is
    generally the Dun and Bradstreet Universal Number (DUNS). For
    military agencies, this is the buyer Department of Defense Activity
    Address Code (DoDAAC) proceeded by the letters 'DoD'.

-   The Business Rules for non-fiduciary transactions are effective for
    all intragovernmental purchases of goods and services at the
    established threshold level with the exception of (1) purchase card
    acquisitions, (2) national emergencies, and (3) national security
    considerations.

-   Refer to OMB Business Rules for Intragovernmental Exchange
    Transactions for further information regarding advances for
    reimbursable orders, billing documentation, unbilled accounts
    receivable, and general buy/sell business practices.

## 

## Section 16 -Yearend Procedures

At the end of each fiscal year (September 30), all transactions and
activity related to the fiscal year should be recorded in each agency\'s
general ledger. Agencies should correspond with their trading partners
to ensure consistency in recording intragovernmental transactions.
Agencies will need to work together to identify the transactions and
amounts in determining the estimated accruals to record.

### 

### 16.1 - Transactions Related to Revenues Earned/Expenses Incurred as of September 30 that Occurred Subsequent to Yearend 

### 

Transactions that are incurred as of September 30 and not billed should
be recorded as accruals in both agencies\' records. These transactions
may have been billed subsequent to year-end or remain unbilled at the
time of accrual. Providing agencies should identify these transactions
and should work with the receiving agencies to provide detailed
information supporting the transactions and the amounts incurred as of
the cut-off date (September 30) and not yet billed. The providing agency
should record these transactions as receivables/revenues as of September

30\. The receiving agency should record these transactions as
payables/expenses or assets as of September 30.

### 

Agencies should work together to calculate and estimate accruals and to
record corresponding entries in each set of records so they are in
agreement or that long term accounting policy differences can be easily
identified. The providing agency is typically responsible for estimating

the accrual and communicating this information to the buying agency.
Both agencies are responsible for recording the information.

The following are the cut-off procedures to be performed by the
providing and receiving agencies for September 30 (year-end).

  ------------------------------------------------------------------------
  **Procedure**           **Responsible Party**    **Comments**
  ----------------------- ------------------------ -----------------------
  Identify the types of   Providing/receiving      Together, agencies
  transactions requiring  agency                   should make a list of
  cut-off procedures.                              the transactions to be
                                                   recorded and agree on
                                                   the agency to be
                                                   responsible for
                                                   accumulating the data
                                                   and calculating
                                                   estimates (if any) at
                                                   year-end.

  Determine and agree on  Providing/receiving      Together, agencies
  the methodology to be   agency                   should agree on the
  used for estimates.                              methodology used to
                                                   calculate the estimate.

  Provide a listing (with Providing agency         An example is included
  amounts and relevant                             in this guide. See
  information necessary                            Yearend Cut-Off
  to record the                                    Procedures Section.
  transactions) of                                 
  transactions to be                               
  recorded as of                                   
  September 30.                                    

  Provide a listing of    Providing agency         
  transactions                                     
  representing estimates                           
  with supporting                                  
  documentation and                                
  amounts and relevant                             
  information necessary                            
  to record the                                    
  transactions as of                               
  September 30.                                    

  Ensure amounts agree in Providing/receiving      Accrued amounts should
  both sets of records    agency                   be included in the
  (reconciliation                                  reconciliations.
  process).                                        
  ------------------------------------------------------------------------

## Section 17 - Reconciliation

## 

The integrity of the data reported in each agency\'s financial records
and reports as well as the data reported in agency\'s audited financial
statements and in the Closing Package are dependent on timely and
accurate reconciliations of intragovernmental activity and resulting
account balances.

The responsibility for the reconciliation of an agency\'s activity and
balances is with the agency, regardless of the trading partner's
involvement in the transactions. Responsibility for the individual
account reconciliation within an agency is based on the agency's
organizational

structure and delegation of responsibilities. Reconciliations should be
reviewed and approved by the appropriate agency designated personnel.

Agencies are required to use the IFCS to confirm and reconcile fiduciary
transactions with their trading partners. Agencies should investigate
and record adjustments for any discrepancies between their
intragovernmental account balances and the reciprocal account balances
of their trading partner(s). Discrepancies due to errors should be
adjusted in the agency's records and corrected prior to the preparation
of financial statements and the Closing Package submission.

### 17.1 - Reconciliation Requirements 

Agencies should reconcile and confirm intragovernmental activity and
balances with their trading partners before submitting year-end data to
FMS and reporting it in the agency's audited financial statements.

Specifically, OMB requires reporting agencies to reconcile/confirm
activity and balances for intragovernmental fiduciary transactions
quarterly with central fiduciary agencies in the following reciprocal
grouping, through the IFCS.

> [Investments]{.underline}---Includes interest accruals, interest
> income and expense and amortization of premiums and discounts with the
> Bureau of the Public Debt.
>
> [Borrowings]{.underline}---Includes loans receivable, interest
> receivable, and interest revenue from the Bureau of the Public Debt
> and Federal Financing Bank.
>
> [Federal Employees\' Compensation Act transactions with
> DOL]{.underline} - Includes
>
> routine payments and accruals for actuarial liabilities.
>
> [Employee Benefit Program transactions with
> OPM]{.underline}---Includes routine payments and post-retirement
> benefits related to the Federal Employees\' Retirement System (FERS),
> the Civil Service Employees\' Retirement System (CSRS), the Federal
> Employees\' Life Insurance Program, and the Federal Employees\' Health
> Benefits Program.

### 

### 17.2 - Reconciliation Process

### 

The suggested methodology for reconciliation is as follows:

Determine the reconciliations required by OMB Circular A-136, Financial
Reporting Requirements, dated June 29, 2007, as amended and FMS' I TFM
2-4700.

1.  The receiving agency compares its balances to the appropriate
    reciprocal category balances of the providing agency. This can be
    facilitated through the Discoverer generated IRAS Reports.

2.  The receiving and providing agencies identify differences and
    reconcile their intragovernmental accounts balances.

3.  For fiduciary transactions, the fiduciary entities (BPD, FFB, DOL
    and OPM) will make account balance information and other details
    available through the IFCS for the receiving agencies to reconcile
    amounts to their records. Specific procedures for these
    reconciliations are discussed below.

4.  For other intragovernmental transactions, agencies should work
    together to establish the data needs and availability to facilitate
    the reconciliations.[^1]

### 

### 17.3 - Fiduciary Transaction Reconciliation Procedures

An authorized agency official should review the agency's reconciliation
documents. Agencies should also have written standard operating
procedures to direct and document the reconciliation process. Agencies
are responsible for ensuring that the reconciled and agreed upon
confirmed balances are reported in the IFCS, the Closing Package, and in
the agency's audited financial statements. If adjustments are made
subsequent to the completion of the confirmations (during the audit
process), agencies should revise reconciliations and confirmations and
submit the updated data to FMS before November 15.

The following are fiduciary transaction procedures:

### 17.3.1 - Investments in Treasury Securities with BPD

### 

During October, BPD account balances as of September 30 will be
available in the IFCS for all agencies investing in Government Account
Series securities to reconcile and confirm. This confirmation will
include accrual data and will be used to reconcile agency USSGL account
balances and activity with BPD reporting. The Federal Investments
Account Statements and other related information are available on BPD's
website at http://www.treasurydirect.gov/govt/reports/reports.htm. BPD

personnel will be available at (304) 480-5151 for questions regarding
this reporting. Questions regarding FACTS I and agency reporting should
continue to be directed to FMS.

### 

### 17.3.2 - Borrowing from Treasury (BPD)

[Reconciliation of Loan Balances reported on the MTS -- Table 6,
Schedule C]{.underline}:

At the end of each month, BPD reconciles its summary general ledger
system and detailed subsidiary system with the Government's central
accounting and reporting system. FMS forwards a copy of the Borrowings
Query (STAR generated) report with the month end loan balances to the
BPD. The Borrowings Query report is used by BPD to reconcile ending loan
balances with information maintained by FMS. BPD reconciles the SF1151
(Nonexpenditure Transfer Authorization) transactions entered in its
detailed subsidiary system and the balances in the summary general
ledger system to FMS's generated Borrowings Query to ensure accuracy and
completeness of information. Differences identified by this
reconciliation are resolved by BPD. The Borrowings Query results are
used to report on the MTS -- Table 6, Schedule C.

[Reconciliation of Account Balances (receivables, payables, revenue, and
expense) reported in IFCS]{.underline}:

At the end of each quarter, BPD submits a data file of the quarter end
intragovernmental balances for loans receivable, interest receivable,
and interest revenue to FMS from BPD's summary general ledger system.
FMS uploads the data file in IFCS and the information is available at
the beginning of the following quarter for all agencies to reconcile and
confirm balances.

The borrowing agencies must reconcile and confirm each quarter in IFCS
its USSGL account balances (2510 -- Principal Payable, 2140 - Interest
Payable, and 6310 - Interest Expense) with BPD's reciprocal USSGL
account balances (1350 - Loans Receivable, 1340 - Interest Receivable,
and 5312 - Interest Revenue) within the designated timeframe (refer to
http://fmsapps.treas.gov/ias for IFCS's open and close verification
dates). If the agency's records do not agree to the BPD reported totals
in IFCS, the agency is required to provide an explanation of its
reporting based on each identified difference, i.e. accounting
methodology difference, timing difference, accounting/reporting error,
etc. Documented explanation and reconciliation should be sent, as
applicable, for the differences to
[borrowings@bpd.treas.gov](mailto:OAdmin@bpd.treas.gov,opda@bpd.treas.gov,borrowings@bpd.treas.gov).

To assist agencies in the reconciling process, agencies are able to view
the detail transaction and summary reports published each month to the
Borrowings website: http://www.publicdebt.treas.gov/bor/. Agencies that
identify a difference in the account balances need to contact a BPD
representative at (304) 480-7488 or
[borrowings@bpd.treas.gov](mailto:OAdmin@bpd.treas.gov,opda@bpd.treas.gov,borrowings@bpd.treas.gov)
.

[]{.mark}

The USSGL account balances to be reported in the agency's audited
financial statements and in the Closing Package must also be submitted.
This information will assist FMS in properly eliminating
intragovernmental balances. Agencies must ensure that the balances
confirmed using IFCS agree to the Closing Package reporting and agency's
financial statements before submitting yearend data to FMS. In addition,
agencies must comply with these reconciliation requirements before
attempting Closing Package submissions or verifications.

[Reconciliation of Interest (Due and
Credits/Earnings/Income)]{.underline}:

Agencies that borrow from Treasury are required to calculate its
interest income and expense. The BPD maintains the transactions and
receives the interest payment to Treasury for both non-credit reform and
credit reform programs and the interest credit portion for non-credit
reform programs. The borrowing agencies are charged with providing the
BPD with information detailing its calculation of interest expense for
the fiscal period. The borrowing agencies compute interest and BPD
verifies any discrepancies. These calculations will be used to
substantiate the amounts reported in IPAC, which will in turn be used to
post the interest received.

For credit reform programs, Financial Management Service (FMS) -- Credit
Accounting Branch oversees the interest income portion. Agencies
electronically submit each fiscal year end (September 30^th^), a
transaction in IPAC charging 20X1880 (Credit Reform Interest on
Uninvested Funds) to receive the interest on uninvested funds. If the
transaction is greater than \$100,000, the agency must notify the Credit
Accounting Branch in advance via e-mail:
<credit.accounting@fms.treas.gov>. The IPAC is used to transfer funds
from the agency's account 20X1880 to the billing agency's financing 4000
account series. Each IPAC should include a certification statement, "I
certify that the items listed herein are correct and proper for payment
from and to the appropriation(s) designated." The document must be
received no later than the closing of the last workday at the end of the
fiscal year.

### 17.3.3 - Borrowings from Treasury (FFB)

Reconciliation of amounts borrowed:

In reconciling with FMS, FFB will confirm outstanding loans receivable
balances as of September 30, with partner agencies. FFB account balances
as of September 30 will be

available in the IFCS in October for all agencies to reconcile and
confirm borrowings from FFB.

[Reconciliation of interest paid and accrued]{.underline}: For
borrowings with FFB, the FFB calculates interest due on federal agency
borrowings (agencies may verify interest computations on the
borrowings.) The program agencies are charged with providing the lending
agency with information detailing their calculation of interest expense
for the fiscal period. These calculations will be used to substantiate
the amounts reported on the SF1081 (Voucher and Schedule of Withdrawals
and Payments), which will in turn be used to post the interest received.
Borrowing and lending agencies should confirm and reconcile interest
amounts at the end of each fiscal year.

[Reconciliation of principal and interest between FFB and the
borrowers]{.underline}: The borrowing agency must confirm each FFB USSGL
account balance with the borrower's reciprocal USSGL account balance in
the IFCS. Agencies that identify a difference in the account balances
should contact the FFB representative. If the agency records do not
agree to the FFB report, the agency should provide an explanation or
reconciliation, as applicable, for the differences. It is critical that
the account balances reported on the confirmation are the same amounts
reported in the agency's

audited financial statements and in the Closing Package submission to
FMS. This information will assist FMS in properly eliminating
intragovernmental balances.

### 17.3.4 - FECA Transactions with DOL 

The liability amounts (including year-end accruals) for the fiscal year
ended September 30 will be available in the IFCS during October.
Agencies should provide the balances in the following Intragovernmental
accounts in the IFCS:

6400F Benefit Expense

6850F Employer Contributions to Employee Benefit Programs Not Requiring
Current-Year Budget Authority

2225F Unfunded FECA Liability

2215F Other Post-Employment Benefits Due and Payable

For the above accounts, it is critical that only those balances
associated with the Federal Employees\' Compensation Act are reported in
the IFCS. You should exclude amounts relating to unemployment
compensation. USSGL accounts 2650N and 7600N are not reported in the
IFCS.

DOL will compare the amount your agency reports for accounts 6400F and
6850F to the amount recorded for your agency in DOL account 5400F -
Benefit Program Revenue. The balance reported for your agency accounts
2225F and 2215F will be compared to the amount recorded for your agency
in DOL account 1320F -- Employment Benefit Contributions Receivable. If
this comparison reveals material differences, DOL will contact the
departmental contact to resolve the difference(s). Agencies will be
expected to provide information to explain and reconcile any
differences.

It is critical that the account balances reported on the confirmation
equal the amounts reported in the agency's audited financial statements
and in the Closing Package submission to FMS.

Annually, during the month of September, the Department of Labor's Chief
Financial Officer sends a memorandum (with attachments) to the Chief
Financial Officers of Executive Departments and Agencies subject to the
CFO Act of 1990, GMRA Act of 1994 and the Accountability of Tax Dollars
Act of 2002, which transmits the unaudited estimated FECA actuarial
liability for the fiscal year ending September 30. For comparative
purposes, the amounts for the preceding fiscal year are also presented.
In addition, the Department's Office of the Inspector General issues the
results of their audit of the Federal Workers' Compensation (FWC)
liability during the month of October for the preceding fiscal year
ending September 30. The audit report contains a schedule of actuarial
liability by federal agency. Agencies are to report the FECA actuarial
liability and changes in FECA actuarial liability in USSGL accounts
2650N and 7600N, respectively. DOL does not have corresponding accounts
for agency accounts 2650N and 7600N.

### 17.3.5 - Employee Benefits Transactions with OPM

### 

Employee Benefit Program transactions are separated into three
categories - health, retirement, and life -- and should be reconciled
individually. The Employment Benefit Contribution Receivable and Benefit
Program revenue figures for the fiscal year ended September 30 will be
available in the IFCS in October. Agencies are required to provide the
balances in the following intragovernmental accounts on the
"Confirmation of Intragovernmental Account Balances" in the IFCS.

2213F Employer Contributions and Payroll Taxes Payable

*6400F Benefit Expense*

For account 2213F, agencies should only report balances related to the
Federal civilian benefit programs (i.e. government contributions for
Retirement, Health Benefits, and Life Insurance transactions) in IFCS.

OPM will compare the agency reported account 2213F balance to the amount
recorded for the agency in OPM account 1320F Employment Benefit
Contributions Receivable. The balance reported for agency account 6400F
will be compared to the revenue recorded for each agency in OPM account
5400F - Benefit Program Revenue. If this comparison reveals material
differences of \$250,000.00 or more, OPM will notify the departmental
contact to resolve the difference(s). Agencies will be asked to provide
information to explain and reconcile any differences.

**17.4 - Non-Fiduciary Transaction Reconciliation Procedures**

OMB requires verifying agencies to reconcile/confirm intragovernmental
activity and balances quarterly with trading partners, resulting from
non-fiduciary transactions, for the following reciprocal groupings
(examples are not all inclusive).

-   [Assets]{.underline}---includes accounts receivable, advances to
    others, other assets.

-   [Liabilities]{.underline}---includes accounts payable, advances from
    others, other liabilities.

-   [Revenue]{.underline}---includes services, products, and goods
    provided to others.

-   [Expenses]{.underline}---includes operating expenses and future
    funded expenses.

**17.5 - Reconciliation Differences**

Even when both verifying agencies' accounting records are accurate and
current, there may be identifiable differences between the two records
(the reconciliation should show that both set of records equal each
other). Analyzing and determining the nature of the differences will
require agencies to work together to exchange detailed information and
other accounting records. It will also require agencies to understand
each other\'s accounting procedures for identifying and recording
transactions related to the activity. Differences identified during the
quarterly reconciliation process should be adjusted in the subsequent
period for accounting errors and current year timing differences. During
the fourth quarter reconciliation process, Federal program agencies
should make all adjustments before financial statements are issued. If
adjustments are identified after financial statements are issued,
Federal program agencies should notify Treasury (FMS). In turn, FMS will
determine the impact of these adjustments to the Governmentwide
financial statements. Business rules for intragovernmental transactions
have been determined for Federal program agencies to observe when
engaging in intragovernmental exchange activity. Refer to TFM Bulletin
2007-03, Intragovernmental Business Rules.

The following are the different types of explanations for reconciliation
differences. Recommended approaches to resolve the differences are also
below. For guidance, refer to Appendix H, *Explanation of Differences.*

Confirmed Reporting Differences

The category "confirmed reporting" is intended to indicate that an
agency has verified the reported amounts and that the agency's documents
are in agreement with its quarterly source documentation. However, both
the trading partner and reporting agency should not indicate confirmed
reporting for the same difference. This implies that the agency and
trading partner have not reconciled. When this occurs, both the
reporting agency and its trading partner will be required to provide FMS
a plan of action to address the unresolved confirmed reporting
difference. These confirmed reporting differences will be based on an
established threshold to be determined by FMS. The requirements for the
plan of action (including its due date) are included in the I TFM
2-4700, section 4706.30f; paragraph "Reporting Agency's Explanation of
Reporting".

> Timing Difference- Prior Year (Beginning Balances Differences)
>
> These differences will be in the beginning balances of balance sheet
> accounts. The materiality of the differences should be evaluated by
> each agency's CFO and IG relative to its financial statements. If the
> amounts are not material for either agency, the agencies should agree
> on adjustments to be made to correct the asset and/or liability
> balances. These adjustments could result in differences in
> revenue/expense accounts for the reconciliation period. If differences
> are material, the agencies should analyze the historical data and try
> to identify the transactions causing the differences. Once identified,
> the proper adjustments should be made by the appropriate agency.
>
> [Timing Difference- Current / Prior Year (Timing of Recording
> Accruals)]{.underline}
>
> In some cases, when a providing agency generates bills for services or
> when IPAC transactions are batch processed subsequent to the end of
> the period, there may be differences in activity and balances due to
> the timing of the receiving agency recording the transactions. Timing
> differences can also be caused by a receiving agency delay in
> reclassifying IPAC transactions into the proper accounts. IPAC reports
> and bills subsequent to the accounting period should be identified and
> reviewed, and the appropriate adjustments should be made in the proper
> accounting period. Adjustments should be made to accounts
> receivable/accounts payable for bills received after the end of the
> period that applies to the period. Agencies should communicate with
> each other to identify these timing differences.
>
> [Accounting Methodology Difference (Estimated Accruals)]{.underline}
>
> In some cases, either the providing or receiving agency, or both,
> records an estimated accrual (receivable or payable) at the end of the
> period. If only one agency involved in a transaction has recorded the
> accrual, the other agency will need to record a corresponding amount
> in its records if the goods/services were received. If the accruals
> were calculated separately and differently, the agencies should work
> together to determine a methodology for both to use to ensure the same
> amount is recorded on both sets of records.
>
> In cases where goods/services were not received (by the receiving
> agency) and the providing agency recorded unbilled revenue, these
> amounts should be identified as reconciling differences.
>
> [Accounting /Reporting Error (Unrecorded Transactions)]{.underline}
>
> Other causes of differences may be due to unrecorded transactions.
> Agencies should exchange detailed records and work together to analyze
> the data and identify differences attributable to unrecorded
> transactions. Agencies should also review IPAC reports and determine
> whether any transactions were not reclassified into the proper
> accounts. All differences should be identified and adjustments should
> be made in the appropriate agency\'s records.

[Accounting /Reporting Error (Other Differences)]{.underline}

> There can be differences between receivables and payables between
> verifying agencies due to disputes, misunderstandings, or other
> issues. Verifying agencies should work together to resolve these types
> of issues. Adjusting entries should be recorded in the accounting
> records so amounts are in agreement. If verifying agencies cannot
> resolve the issues, there will be a difference. This should be clearly
> identified and explained on the reconciliation.
>
> [Timing Difference- Prior Year (Accounting Policy
> Differences)]{.underline}
>
> There may be circumstances where differences cannot be resolved in the
> current accounting period. In these circumstances, verifying agencies
> should work together to understand and document the reasons for the
> differences. Where possible, verifying agencies should use consistent
> accounting treatments in these circumstances to eliminate any
> differences. Any differences that remain should be clearly explained
> on the final reconciliation/confirmation and quantified to the extent
> possible. The following are examples:

-   **Differences In Accounting Standard Requirements**: (Accounting
    Methodology) - Certain differences may be due to different
    accounting methods allowed by accounting standards. An example of
    this is the amortization of discounts and premiums. If one trading
    partner amortizes discounts/premiums using the interest method and
    the other trading partner uses the straight-line method, there will
    be an accounting policy difference.

-   **Basis Of Accounting**: (Accounting Methodology) - Certain
    differences may arise due to agencies using a different basis of
    accounting for reciprocal transactions. An example of this would be
    with the accounting for inventory. If a receiving agency inventories
    supplies and materials at average cost, there may be difficulty
    reconciling to the amount reported as sales by the providing agency.

> Another example is sales under a long-term contract (greater than a
> fiscal year). If a
>
> providing agency uses the completed contract method to recognize sales
> on
>
> manufactured goods (and does interim shipments of goods as completed)
> and the
>
> receiving agency recognizes the expense (or assets) as received, there
> would be a
>
> difference between the sales recorded by the providing agency
> (deferred credits
>
> should be recorded) and the expenses recorded by the receiving agency.

[Unknown Differences]{.underline}

Agencies should only use the unknown difference explanation as a last
alternative. Whenever an agency cannot verify an amount related to a
difference, the unknown category is appropriate. When the final
reconciliation is completed, it should contain explanations for all the
differences. Verifying agencies should make adjustments to their
accounting records for all resolvable differences in the subsequent
period. Refer to Appendix G- *Additional Explanations* for a sample of
the supplemental attachment.

For purchases/sales of goods and services, buyers and sellers should
reconcile intragovernmental activity and balances by processes that
result in:

-   Seller revenue and deferred revenue amounts (and other amounts in
    the sellers balance sheet) reconciling with

-   Buyer cost and prepaid amounts (and other amounts in the buyer's
    balance sheet)

**[Section 18 - Consolidation/Elimination]{.underline}**

The primary focus of this guide is on transactions occurring between and
within Federal verifying agencies. Verifying agencies prepare department
wide consolidated financial statements and will prepare elimination
entries for intradepartmental transactions within the

verifying agencies based on this financial information. This guide does
not include examples for elimination entries within verifying agencies.
Agencies should develop procedures

providing for the accurate and complete elimination of transactions
occurring within the agency in their consolidated financial statements.

**[Section 19 -- Financial Reporting]{.underline}**

Financial reports should be prepared in accordance with OMB Circular
A-136, Financial Reporting Requirements, and dated June 29, 2007*.* All
transactions should be recorded and reported in the proper USSGL
accounts. All USSGL accounts should be reported in accordance with the
financial statement crosswalk(s) provided in this guide and the USSGL
guidance on the FMS website.

As indicated in the Federal Accounting Standards Advisory Board (FASAB)
Implementation Guide to Statement of Financing in Statement of Federal
Financial Accounting Standards 7, agencies are to recognize and reflect
costs associated with exchange revenue on the Statement

of Net Cost and to recognize and reflect cost associated with
non-exchange revenue on the Statement of Changes in Net Position. To
facilitate proper reporting, agencies are required to designate the
portion of expense captured as pertaining to exchange, or non-exchange
revenue, on the appropriate financial statements in the Closing Package
for yearend reporting.

**[Section 20 - Reciprocal Accounts Categories]{.underline}**

Each agency should be able to account for Intragovernmental transactions
and accumulate related activity and balances in the appropriate USSGL
accounts. The reciprocal account categories delineated in this section
are to be used by agencies to account for the intragovernmental
transactions. Use of these reciprocal accounts will facilitate the
Quarterly Intragovernmental Transactions Reconciliation process and
reconciliation as of the financial statement preparation or final
reconciliation date. The trading partner activity, between two agencies,
within the reciprocal accounts, should reconcile. Agencies are
encouraged to work with their trading partners to determine the accounts
to be used to record accounting transactions for each type of activity
transpiring between the agencies.

The "Reconciliation Reciprocal Account Categories Listing" is intended
to provide category descriptions for Fiduciary and Non-Fiduciary
transactions. For additional guidance, refer to the *Federal
Intragovernmental Transactions Categories of Reciprocal U.S. Government
Standard General Ledger Proprietary Accounts* table, Appendix A.

[]{.mark}

[]{.mark}

**[20.1 - Reconciliation of Reciprocal Account Categories]{.underline}**

+-----------------------------------+-----------------------------------+
| # Fiduciary Transactions:         | # Non-Fiduciary Transactions:     |
|                                   |                                   |
| **RC 01:** [Federal               | **RC 07**: [Appropriation of      |
| Investments/Debt]{.underline} --- | unavailable trust or special fund |
| (i.e., assets/liabilities related | receipts in/Appropriation of      |
| to principal, discount, premium   | unavailable trust or special      |
| and amortized debt).              | fund]{.underline} [receipts out - |
|                                   | (]{.underline}i.e., appropriated  |
| **RC 02:** [Interest              | earmarked receipts).              |
| Receivable/Interest               |                                   |
| Payable]{.underline} - (i.e.,     | **RC 08:** [Non-expenditure       |
| assets/ liabilities related to    | transfers-in of unexpended        |
| interest receivable/payable).     | appropriations and financing      |
|                                   | sources-]{.underline} ( i.e.,     |
| **RC 03:** [Federal Securities    | unexpended appropriations and     |
| Interest Expense/Federal          | nonexpenditrue financing          |
| Securities Interest               | sources).                         |
| Revenue]{.underline} ---(i.e.,    |                                   |
| interest revenue/expense          | **RC 09:** [Expenditure           |
| resulting from both exchange and  | transfers-in of financing sources |
| nonexchange transactions.)        | --]{.underline} ( i.e.,           |
|                                   | expenditure financing sources and |
| **RC 05[:                         | expenditure transfers payable/    |
| ]{.underline}**[Borrowings and    | receivable).                      |
| Other Interest Expense/Interest   |                                   |
| Revenue]{.underline} --           | **RC 18:** [Transferred In/Out    |
|                                   | Without                           |
| (i.e., interest expense/revenue   | Reimbursement]{.underline} ---    |
| related to BPD & FFB borrowings)  |                                   |
|                                   | (i.e., financing source           |
| **RC 06:** [Borrowings            | transferred in/out without        |
| Losses/Gains]{.underline} --      | reimbursement).                   |
|                                   |                                   |
| (i.e., gains/losses on            | **RC 22:** [Accounts Receivable - |
| disposition of borrowings)        | Accounts Payable]{.underline} --- |
|                                   | (i.e., assets/liabilities related |
| **RC 17:** [Loans                 | to accounts receivable/payable,   |
| R                                 | and other liabilities).           |
| eceivable/Payable]{.underline}--- |                                   |
| (i.e., assets /liabilities        | **RC 23:** [Advances to Others    |
| related to BPD/FFB loans          | and Prepayments/Advances From     |
| receivable/payable.)              | Others and Deferred               |
|                                   | Credits]{.underline} --- (i.e.,   |
| **RC 21:** [Benefit Program       | assets/liabilities related to     |
| Contributions Receivables and     | advances, prepayments, and        |
| Payables]{.underline}             | deferred credits).                |
|                                   |                                   |
| --- (i.e., assets/liabilities     | **RC 24:** [Buy/Sell              |
| related to employee benefits      | Co                                |
| receivable/payable).              | sts/Revenue]{.underline}---(i.e., |
|                                   | revenue/expense related to goods  |
| **RC 26:** [Benefit Program       | sold and services rendered).      |
| C                                 |                                   |
| osts/Revenues]{.underline}**---** | **RC 25:** [Imputed Costs/Imputed |
| (i.e. exchange and nonexchange    | Financing Sources]{.underline}    |
| revenue/expense related to        |                                   |
| employee benefits)                | **RC 27:** [Transfers             |
|                                   | R                                 |
|                                   | eceivable/Payable]{.underline}--- |
|                                   | (i.e., assets/liabilities related |
|                                   | to transfer expenditure           |
|                                   | receivable/payable).              |
+-----------------------------------+-----------------------------------+

**Note: RC 29 consists of USSGL accounts that do not eliminate against
each other.**

# Section 21 - Examples of Accounting for and Reporting Transactions

Following are examples of the proprietary accounting entries and
reporting requirements for various types of Intragovernmental
transactions. Budgetary information will also need to be captured and
recorded at the same time, as applicable, when the proprietary
accounting entries are made. The transactions in this guide do not
represent the complete accounting cycle for proprietary transactions
related to the particular accounting event. (Complete scenarios of
accounting events are at http://www.fms.treas.gov/ussgl). This guide
only includes the parts of transactions that occur on both partner
agencies' records. The guide does not include any budgetary
transactions. *The examples are for illustrative purposes only and do
not represent actual transactions.*

Currently, there are no reporting requirements for intragovernmental
transactions involving "N" accounts to be recorded with a trading
partner code (xx). However, agencies need a mechanism in place to
reconcile their transaction. Agencies will need to report capitalized
acquisitions from Government agencies in USSGL accounts 8801F, 8802F,
8803F and 8804F.

In the applicable examples, goods recorded as assets by the receiving
agency, goods recorded as supplies inventory by the receiving agency,
sale of equipment, and transfers is demonstrated with the trading
partner code (xx). Each example is accompanied with a USSGL account
crosswalk to the financial statement presentation. In addition, credit
amounts/balances are in parenthesis (-). These transactions should be
reported based on the USSGL account with the corresponding trading
partner code identified in accordance with USSGL Documents and Agency
Reporting Requirements for the FR.

## 21.1 - Investments in Federal Securities Issued by the Treasury Department, BPD

Federal trust fund receipts and cash balances are invested in Treasury
securities through the Bureau of the Public Debt (BPD). BPD also issues
federal debt securities to the public and accounts for the public debt.
BPD reports this activity (in summary) to the public and other
interested users in the [Monthly Statement of Public Debt]{.underline}.
Note: Treasury securities purchased by agencies through non-governmental
sources, such as private brokerage firms, should be reported as federal
(i.e. with an "F" attribute). BPD accounts for these securities as
investments held by a federal agency when reporting to FACTS/GFRS, IFCS,
and IRAS.

*[Treasury- managed trust funds]{.underline}*: Federal trust funds are
created by and maintained in accordance with the various Acts and Public
Laws as enacted by Congress. BPD manages certain trust funds for program
agencies. The Division of Federal Investments of BPD provides
accounting, investment, and financial reporting services for the trust
funds. This includes managing the investments, maintaining related
accounting records and supporting documentation, and preparing activity
statements.

BPD is responsible for administering and monitoring the daily activities
of the managed trust funds including receipts, investment and redemption
activity, and calculation of interest. The trust fund program agencies
are responsible for determining the nature, extent, and timing of

disbursements to satisfy the objectives of the programs financed by the
trust funds. The trust fund program agencies are also responsible for
reporting to FMS.

*[Federal agency managed funds]{.underline}:* Many program agencies are
responsible for trust, revolving and other funds, and manage the
purchase and sale of securities from Treasury through BPD. These program
agencies are responsible for determining amounts to be invested and the
terms of the investments. These agencies are responsible for reconciling
periodic interest income from information provided by BPD.

The transactions illustrated in the following sections apply to all
intragovernmental investments.

### [21.1.1 - Purchase of Investments from BPD]{.underline}

The purchase of an investment should be recorded at acquisition cost.
The investment account should be charged with par value and a premium or
discount recorded for the difference between acquisition cost and par
value.

#### **21.1.2 - Purchased at a Discount**

Bureau of the Public Debt (trading partner code 20) issues a Treasury
Security to the DOL Unemployment Trust Fund (trading partner code 16), a
Treasury security with a par value of \$20,000. DOL purchases the
security at discount for \$19,100.

The following entries should be recorded:

+---------+------------+-----+-----+--------+----------+------+------+
| **Pr    |            |     |     | **Rec  |          |      |      |
| oviding |            |     |     | eiving |          |      |      |
| a       |            |     |     | ag     |          |      |      |
| gency** |            |     |     | ency** |          |      |      |
|         |            |     |     |        |          |      |      |
| *       |            |     |     | **Depa |          |      |      |
| *Bureau |            |     |     | rtment |          |      |      |
| of the  |            |     |     | of     |          |      |      |
| Public  |            |     |     | Labor, |          |      |      |
| Debt**  |            |     |     | Unempl |          |      |      |
|         |            |     |     | oyment |          |      |      |
|         |            |     |     | Trust  |          |      |      |
|         |            |     |     | Fund** |          |      |      |
+=========+============+=====+=====+========+==========+======+======+
| **TC    | Fund       | 19, |     | **TC   | Inv      | 20   |      |
| B127**  | Balance    | 100 |     | B128** | estments | ,000 |      |
|         | With       |     |     |        | in U.S.  |      |      |
| 1010    | Treasury   |     |     | 1610F  | Treasury |      |      |
|         |            |     |     | (20)   | Se       |      |      |
|         |            |     |     |        | curities |      |      |
|         |            |     |     |        | Issued   |      |      |
|         |            |     |     |        | by the   |      |      |
|         |            |     |     |        | Bureau   |      |      |
|         |            |     |     |        | of the   |      |      |
|         |            |     |     |        | Public   |      |      |
|         |            |     |     |        | Debt     |      |      |
+---------+------------+-----+-----+--------+----------+------+------+
| 2531F   | Discount   | 900 |     | 1611F  | Discount |      | 900  |
| (16)    | on         |     |     | (20)   | on U.S.  |      |      |
|         | Securities |     |     |        | Treasury |      |      |
|         | Issued by  |     |     |        | Se       |      |      |
|         | Federal    |     |     |        | curities |      |      |
|         | Agencies   |     |     |        | Issued   |      |      |
|         | Under      |     |     |        | by the   |      |      |
|         | General    |     |     |        | Bureau   |      |      |
|         | and        |     |     |        | of the   |      |      |
|         | Special    |     |     |        | Public   |      |      |
|         | Financing  |     |     |        | Debt     |      |      |
|         | Authority  |     |     |        |          |      |      |
+---------+------------+-----+-----+--------+----------+------+------+
| 25      | Securities |     | 20, | 1010   | Fund     |      | 19   |
| 30F(16) | Issued by  |     | 000 |        | Balance  |      | ,100 |
|         | Federal    |     |     |        | With     |      |      |
|         | Agencies   |     |     |        | Treasury |      |      |
|         | Under      |     |     |        |          |      |      |
|         | General    |     |     |        |          |      |      |
|         | and        |     |     |        |          |      |      |
|         | Special    |     |     |        |          |      |      |
|         | Financing  |     |     |        |          |      |      |
|         | Authority  |     |     |        |          |      |      |
+---------+------------+-----+-----+--------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+-----------------------+-----------+
| **Bureau of the       | **      | **USSGL Account       | **Amount  |
| Public Debt**         | Account | Title**               | (based on |
|                       | \#**    |                       | the above |
| **Statement**         |         |                       | trans     |
|                       |         |                       | action)** |
+=======================+=========+=======================+===========+
| Balance Sheet         | 1010    | Fund Balance With     | 19,100    |
|                       |         | Treasury              |           |
+-----------------------+---------+-----------------------+-----------+
| Balance Sheet         | 2531F   | Discount on           | 900       |
|                       | (16)    | Securities Issued by  |           |
|                       |         | Federal Agencies      |           |
|                       |         | Under General and     |           |
|                       |         | Special Financing     |           |
|                       |         | Authority             |           |
+-----------------------+---------+-----------------------+-----------+
| Balance Sheet         | 25      | Securities Issued by  | (20,000)  |
|                       | 30F(16) | Federal Agencies      |           |
|                       |         | Under General and     |           |
|                       |         | Special financing     |           |
|                       |         | Authority             |           |
+-----------------------+---------+-----------------------+-----------+

+------------------------+--------+-----------------------+-----------+
| **Department of        | **A    | **USSGL Account       | **Amount  |
| Labor**                | ccount | Title**               | (based on |
|                        | \#**   |                       | the above |
| **Statement**          |        |                       | trans     |
|                        |        |                       | action)** |
+========================+========+=======================+===========+
| Balance Sheet          | 1010   | Fund Balance With     | (19,100)  |
|                        |        | Treasury              |           |
+------------------------+--------+-----------------------+-----------+
| Balance Sheet          | 1610F  | Investments in U.S.   | 20,000    |
|                        | (20)   | Treasury Securities   |           |
|                        |        | Issued by the Bureau  |           |
|                        |        | of the Public Debt    |           |
+------------------------+--------+-----------------------+-----------+
| Balance Sheet          | 1611F  | Discount on U.S.      | \(900\)   |
|                        | (20)   | Treasury Securities   |           |
|                        |        | Issued by the Bureau  |           |
|                        |        | of the Public Debt    |           |
+------------------------+--------+-----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ---------------------- ------------- -------------- ------------- -------------
  **Bureau of the Public Amount        **Department   Amount        Difference
  Debt**                               of Labor**                   

  2531F(16)- Discount on 900           1611F(20)-     \(900\)       0
  Securities Issued by                 Discount on                  
  Federal Agencies Under               U.S. Treasury                
  General and Special                  Securities                   
  Financing Authority                  Issued by the                
                                       Bureau of the                
                                       Public Debt                  

  2530F(16)-Securities   (20,000)      1610F(20)-     20,000        0
  Issued by Federal                    Investments in               
  Agencies Under General               U.S. Treasury                
  and Special financing                Securities                   
  Authority                            Issued by the                
                                       Bureau of the                
                                       Public Debt                  

  TOTAL                  (19,100)      TOTAL          19,100        0
  ---------------------- ------------- -------------- ------------- -------------

#### **21.1.3 - Purchased at a Premium**

The Highway Trust Fund of the Department of Transportation (trading
partner code 69) purchased an interest-bearing note for \$20,200 with a
par value of \$20,000 and a premium of \$200.

The following entries should be recorded:

+--------+------------+-----+-----+--------+------------+------+------+
| **Pro  |            |     |     | **Rec  |            |      |      |
| viding |            |     |     | eiving |            |      |      |
| ag     |            |     |     | ag     |            |      |      |
| ency** |            |     |     | ency** |            |      |      |
|        |            |     |     |        |            |      |      |
| **     |            |     |     | **Depa |            |      |      |
| Bureau |            |     |     | rtment |            |      |      |
| of the |            |     |     | of     |            |      |      |
| Public |            |     |     | Tran   |            |      |      |
| Debt** |            |     |     | sporta |            |      |      |
|        |            |     |     | tion** |            |      |      |
+========+============+=====+=====+========+============+======+======+
| **TC   | Fund       | 20, |     | **TC   | I          | 20   |      |
| B125** | Balance    | 200 |     | B126** | nvestments | ,000 |      |
|        | With       |     |     |        | in U.S.    |      |      |
| 1010   | Treasury   |     |     | 1610F  | Treasury   |      |      |
|        |            |     |     | (20)   | Securities |      |      |
|        |            |     |     |        | Issued by  |      |      |
|        |            |     |     |        | the Bureau |      |      |
|        |            |     |     |        | of the     |      |      |
|        |            |     |     |        | Public     |      |      |
|        |            |     |     |        | Debt       |      |      |
+--------+------------+-----+-----+--------+------------+------+------+
| 2530F  | Securities |     | 20, | 1612F  | Premium on | 200  |      |
| (69)   | Issued by  |     | 000 | (20)   | U.S.       |      |      |
|        | Federal    |     |     |        | Treasury   |      |      |
|        | Agencies   |     |     |        | Securities |      |      |
|        | under      |     |     |        | Issued by  |      |      |
|        | General    |     |     |        | the Bureau |      |      |
|        | and        |     |     |        | of the     |      |      |
|        | Special    |     |     |        | Public     |      |      |
|        | Financing  |     |     |        | Debt       |      |      |
|        | Authority  |     |     |        |            |      |      |
+--------+------------+-----+-----+--------+------------+------+------+
| 253    | Premium on |     | 200 | 1010   | Fund       |      | 20   |
| 2F(69) | Securities |     |     |        | Balance    |      | ,200 |
|        | Issued by  |     |     |        | With       |      |      |
|        | Federal    |     |     |        | Treasury   |      |      |
|        | Agencies   |     |     |        |            |      |      |
|        | Under      |     |     |        |            |      |      |
|        | General    |     |     |        |            |      |      |
|        | and        |     |     |        |            |      |      |
|        | Special    |     |     |        |            |      |      |
|        | Financing  |     |     |        |            |      |      |
|        | Authority  |     |     |        |            |      |      |
+--------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Bureau of the Public | **A    | **USSGL Account        | **Amount  |
| Debt**                 | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | 20,200    |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 2530F  | Securities Issued by   | (20,000)  |
|                        | (69)   | Federal Agencies Under |           |
|                        |        | General and Special    |           |
|                        |        | Financing Authority    |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 2532F  | Premium on Securities  | \(200\)   |
|                        | (69)   | Issued by Federal      |           |
|                        |        | Agencies Under General |           |
|                        |        | and Special Financing  |           |
|                        |        | Authority              |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Transportation**       | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | (20,200)  |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1610F  | Investments in U.S.    | 20,000    |
|                        | (20)   | Treasury Securities    |           |
|                        |        | Issued by the Bureau   |           |
|                        |        | of the Public Debt     |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1612F  | Premium on U.S.        | 200       |
|                        | (20)   | Treasury Securities    |           |
|                        |        | Issued by the Bureau   |           |
|                        |        | of the Public Debt     |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ---------------------- ------------- ------------------ ------------- -------------
  **Bureau of the Public Amount        **Department of    Amount        Difference
  Debt**                               Transportation**                 

  2532F(69)- Premium on  \(200\)       1612F(20)- Premium 200           0
  Securities Issued by                 on U.S. Treasury                 
  Federal Agencies Under               Securities Issued                
  General and Special                  by the Bureau of                 
  Financing Authority                  the Public Debt                  

  2530F(69)-Securities   (20,000)      1610F(20)-         20,000        0
  Issued by Federal                    Investments in                   
  Agencies Under General               U.S. Treasury                    
  and Special financing                Securities Issued                
  Authority                            by the Bureau of                 
                                       the Public Debt                  

  TOTAL                  (20,200)      TOTAL              20,200        0
  ---------------------- ------------- ------------------ ------------- -------------

#### 

#### **21.1.4 - Purchased at Par Value**

The Federal Highway Trust Fund, DOT (trading partner code 69) purchased
a Treasury security at a par value of \$10,000.

The following entries should be recorded:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **B   |            |     |     | rtment |            |      |      |
| ureau |            |     |     | of     |            |      |      |
| of    |            |     |     | Tran   |            |      |      |
| the   |            |     |     | sporta |            |      |      |
| P     |            |     |     | tion** |            |      |      |
| ublic |            |     |     |        |            |      |      |
| D     |            |     |     |        |            |      |      |
| ebt** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Fund       | 10, |     | **TC   | I          | 10   |      |
| B     | Balance    | 000 |     | B124** | nvestments | ,000 |      |
| 123** | With       |     |     |        | in U.S.    |      |      |
|       | Treasury   |     |     | 1610F  | Treasury   |      |      |
| 1010  |            |     |     | (20)   | Securities |      |      |
|       |            |     |     |        | Issued by  |      |      |
|       |            |     |     |        | Public     |      |      |
|       |            |     |     |        | Debt       |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 2530F | Securities |     | 10, | 1010   | Fund       |      | 10   |
| (69)  | Issued by  |     | 000 |        | Balance    |      | ,000 |
|       | Federal    |     |     |        | With       |      |      |
|       | Agencies   |     |     |        | Treasury   |      |      |
|       | under      |     |     |        |            |      |      |
|       | General    |     |     |        |            |      |      |
|       | and        |     |     |        |            |      |      |
|       | Special    |     |     |        |            |      |      |
|       | Financing  |     |     |        |            |      |      |
|       | Authority  |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+-------+-------------------------+-----------+
| **Bureau of the Public | **Ac  | **USSGL Account Title** | *         |
| Debt**                 | count |                         | *Amount** |
|                        | \#**  |                         | (based on |
| **Statement**          |       |                         | the above |
|                        |       |                         | tra       |
|                        |       |                         | nsaction) |
+========================+=======+=========================+===========+
| Balance Sheet          | 1010  | Fund Balance With       | 10,000    |
|                        |       | Treasury                |           |
+------------------------+-------+-------------------------+-----------+
| Balance Sheet          | 2530F | Securities Issued by    | (10,000)  |
|                        | (69)  | Federal Agencies Under  |           |
|                        |       | General and Special     |           |
|                        |       | Financing Authority     |           |
+------------------------+-------+-------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | *         |
| Transportation**       | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | (10,000)  |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1610F  | Investments in U.S.    | 10,000    |
|                        | (20)   | Treasury Securities    |           |
|                        |        | Issued by the Bureau   |           |
|                        |        | of the Public Debt     |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ---------------------- ------------- ------------------ ------------- -------------
  **Bureau of the Public Amount        **Department of    Amount        Difference
  Debt**                               Transportation**                 

  2530F(69)-Securities   (10,000)      1610F(20)-         10,000        0
  Issued by Federal                    Investments in                   
  Agencies Under General               U.S. Treasury                    
  and Special Financing                Securities Issued                
  Authority                            by the Bureau of                 
                                       the Public Debt                  

  TOTAL                  (10,000)      TOTAL              10,000        0
  ---------------------- ------------- ------------------ ------------- -------------

#### 

#### **21.1.5 - Purchase of Interest with a Security Purchased at Par Value**

When a note or bond, bearing a stated semi-annual interest rate, is
purchased on a date other than an interest payment date, the investing
entity must purchase interest back to the last interest payment date. On
the next interest payment date, the entity will receive an interest
payment for the full six-month interest period. The Department of
Transportation, Federal Highway Trust Fund (trading partner code 69),
purchased a Treasury security at a par value of \$10,000 plus interest
purchased of \$500.

The following entries should be recorded:

+---------+----------+-----+-----+---------+----------+------+------+
| **Pr    |          |     |     | **Re    |          |      |      |
| oviding |          |     |     | ceiving |          |      |      |
| a       |          |     |     | a       |          |      |      |
| gency** |          |     |     | gency** |          |      |      |
|         |          |     |     |         |          |      |      |
| *       |          |     |     | **Dep   |          |      |      |
| *Bureau |          |     |     | artment |          |      |      |
| of the  |          |     |     | of      |          |      |      |
| Public  |          |     |     | Tr      |          |      |      |
| Debt**  |          |     |     | ansport |          |      |      |
|         |          |     |     | ation** |          |      |      |
+=========+==========+=====+=====+=========+==========+======+======+
| **TC    | Fund     | 10, |     | **TC    | Interest | 500  |      |
| B123**  | Balance  | 500 |     | B124**  | Re       |      |      |
|         | With     |     |     |         | venue-In |      |      |
| **TC    | Treasury |     |     | **TC    | vestment |      |      |
| B109R** |          |     |     | C109R** |          |      |      |
|         |          |     |     |         |          |      |      |
| 1010    |          |     |     | 5311F   |          |      |      |
|         |          |     |     | (20)    |          |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 6320F   | Interest |     | 500 | 1610F   | Inv      | 10   |      |
| (69)    | Expense  |     |     | (20)    | estments | ,000 |      |
|         | on       |     |     |         | in U.S.  |      |      |
|         | Se       |     |     |         | Treasury |      |      |
|         | curities |     |     |         | Se       |      |      |
|         |          |     |     |         | curities |      |      |
|         |          |     |     |         | Issued   |      |      |
|         |          |     |     |         | by       |      |      |
|         |          |     |     |         | Public   |      |      |
|         |          |     |     |         | Debt     |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 2530F   | Se       |     | 10, | 1010    | Fund     |      | 10   |
| (69)    | curities |     | 000 |         | Balance  |      | ,500 |
|         | Issued   |     |     |         | With     |      |      |
|         | by       |     |     |         | Treasury |      |      |
|         | Federal  |     |     |         |          |      |      |
|         | Agencies |     |     |         |          |      |      |
|         | under    |     |     |         |          |      |      |
|         | General  |     |     |         |          |      |      |
|         | and      |     |     |         |          |      |      |
|         | Special  |     |     |         |          |      |      |
|         | F        |     |     |         |          |      |      |
|         | inancing |     |     |         |          |      |      |
|         | A        |     |     |         |          |      |      |
|         | uthority |     |     |         |          |      |      |
+---------+----------+-----+-----+---------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+------------------------+-----------+
| **Bureau of the       | **      | **USSGL Account        | *         |
| Public Debt**         | Account | Title**                | *Amount** |
|                       | \#**    |                        | (based on |
| **Statement**         |         |                        | the above |
|                       |         |                        | tra       |
|                       |         |                        | nsaction) |
+=======================+=========+========================+===========+
| Balance Sheet         | 1010    | Fund Balance With      | 10,500    |
|                       |         | Treasury               |           |
+-----------------------+---------+------------------------+-----------+
| Statement of Net Cost | 6320F   | Interest Expense on    | \(500\)   |
|                       | (69)    | Securities             |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 2530F   | Securities Issued by   | (10,000)  |
|                       | (69)    | Federal Agencies Under |           |
|                       |         | General and Special    |           |
|                       |         | Financing Authority    |           |
+-----------------------+---------+------------------------+-----------+

+---------------------+----------+------------------------+-----------+
| **Department of     | *        | **USSGL Account        | **Amount  |
| Transportation**    | *Account | Title**                | (based on |
|                     | \#**     |                        | the above |
| **Statement**       |          |                        | trans     |
|                     |          |                        | action)** |
+=====================+==========+========================+===========+
| Balance Sheet       | 1010     | Fund Balance With      | (10,500)  |
|                     |          | Treasury               |           |
+---------------------+----------+------------------------+-----------+
| Statement of Net    | 5311F    | Interest               | 500       |
| Cost                | (20)     | Revenue-Investments    |           |
+---------------------+----------+------------------------+-----------+
| Balance Sheet       | 1610F    | Investments in U.S.    | 10,000    |
|                     | (20)     | Treasury Securities    |           |
|                     |          | Issued by the Bureau   |           |
|                     |          | of the Public Debt     |           |
+---------------------+----------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ---------------------- ------------- ------------------ ------------- ----------------
  **Bureau of the Public **Amount**    **Department of    **Amount**    **Difference**
  Debt**                               Transportation**                 

  2530F(69)-Securities   (10,000)      1610 F (20)-       10,000        0
  Issued by Federal                    Investments in                   
  Agencies Under General               U.S. Treasury                    
  and Special Financing                Securities Issued                
  Authority                            by the Bureau of                 
                                       the Public Debt                  

  TOTAL                  (10,000)      TOTAL              10,000        0
  ---------------------- ------------- ------------------ ------------- ----------------

#### 

RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue

  -------------------- ------------- --------------------- ------------- ----------------
  **Bureau of the      **Amount**    **Department of       **Amount**    **Difference**
  Public Debt**                      Transportation**                    

  6320F(69)-Interest   \(500\)       5311F(20)-Interest    500           0
  Expense on                         Revenue-Investments                 
  Securities                                                             

  TOTAL                \(500\)       TOTAL                 500           0
  -------------------- ------------- --------------------- ------------- ----------------

### 21.1.6 - Interest Income

Periodic interest payments are made to trust, revolving or other funds
based on the terms of the securities. Most notes and bonds pay interest
semi-annually. The following entries are to record the periodic interest
paid by the Bureau of the Public Debt on a Treasury Security. The Civil
Service Retirement and Disability Fund managed by OPM (trading partner
code 24) received a semi-annual interest payment of \$5,000 on a
Treasury security (trading partner code 20).

The following entries should be recorded:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **     |            |      |      |
| **B   |            |     |     | Office |            |      |      |
| ureau |            |     |     | of     |            |      |      |
| of    |            |     |     | Per    |            |      |      |
| the   |            |     |     | sonnel |            |      |      |
| P     |            |     |     | Manage |            |      |      |
| ublic |            |     |     | ment** |            |      |      |
| D     |            |     |     |        |            |      |      |
| ebt** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Accrued    | 5,  |     | **TC   | Fund       | 5    |      |
| B     | Interest   | 000 |     | C109** | Balance    | ,000 |      |
| 112** | Payable    |     |     |        | With       |      |      |
|       |            |     |     | 1010   | Treasury   |      |      |
| 2140F |            |     |     |        |            |      |      |
| (24)  |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 1010  | Fund       |     | 5,  | 1340F  | Interest   |      | 5    |
|       | Balance    |     | 000 | (20)   | Receivable |      | ,000 |
|       | with       |     |     |        |            |      |      |
|       | Treasury   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+------------------------+-----------+
| **Bureau of the       | **      | **USSGL Account        | *         |
| Public Debt**         | Account | Title**                | *Amount** |
|                       | \#**    |                        | (based on |
| **Statement**         |         |                        | the above |
|                       |         |                        | tra       |
|                       |         |                        | nsaction) |
+=======================+=========+========================+===========+
| Balance Sheet         | 1010    | Fund Balance With      | (5,000)   |
|                       |         | Treasury               |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 2140F   | Accrued Interest       | 5,000     |
|                       | (24)    | Payable                |           |
+-----------------------+---------+------------------------+-----------+

+-----------------------+---------+------------------------+-----------+
| **Office of Personnel | **      | **USSGL Account        | *         |
| Management**          | Account | Title**                | *Amount** |
|                       | \#**    |                        | (based on |
| **Statement**         |         |                        | the above |
|                       |         |                        | tra       |
|                       |         |                        | nsaction) |
+=======================+=========+========================+===========+
| Balance Sheet         | 1010    | Fund Balance With      | 5,000     |
|                       |         | Treasury               |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 1340F   | Interest Receivable    | (5,000)   |
|                       | (20)    |                        |           |
+-----------------------+---------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 02: Interest Receivable/Interest Payable**

  ------------------- ------------- -------------- ------------- ----------------
  **Bureau of the     **Amount**    **Office of    **Amount**    **Difference**
  Public Debt**                     Personnel                    
                                    Management**                 

  2140F(24)-Accrued   5,000         1340F(20)-     (5,000)       0
  Interest Payable                  Interest                     
                                    Receivable                   

  TOTAL               5,000         TOTAL          (5,000)       0
  ------------------- ------------- -------------- ------------- ----------------

### 21.1.7 - Interest Accruals

Refer to OMB Memorandum M-07-03 Business Rules for Intragovernmental
Transactions at **http://www.whitehouse.gov/omb.**

Interest accruals should be calculated and recorded periodically in
accordance with the investing agency\'s accounting policies and
procedures. Interest should be accrued for amounts earned and unpaid at
the cut-off date. Interest accrued on September 30 must be verified by
the agencies with BPD records and any material differences resolved
before submission of the Closing Package.[^2] The following are the
entries to record accrued interest on investments at September 30. The
Centers for Medicare and Medicaid Services (trading partner code 75) has
a Treasury bond purchased from the Bureau of the Public Debt (trading
partner code 20) with a par value of \$10,000 and an interest rate of
10% payable on June 30 and December 31. As of September 30, accrued
interest would be calculated as follows: *3 months = 92 days/184 days x
(\$10,000 x 10%)/2 = \$250*.

The following entries should be recorded:

+---------+----------+-----+-----+--------+------------+------+------+
| **Pr    |          |     |     | **Rec  |            |      |      |
| oviding |          |     |     | eiving |            |      |      |
| a       |          |     |     | ag     |            |      |      |
| gency** |          |     |     | ency** |            |      |      |
|         |          |     |     |        |            |      |      |
| *       |          |     |     | **C    |            |      |      |
| *Bureau |          |     |     | enters |            |      |      |
| of the  |          |     |     | for    |            |      |      |
| Public  |          |     |     | Me     |            |      |      |
| Debt**  |          |     |     | dicare |            |      |      |
|         |          |     |     | and    |            |      |      |
|         |          |     |     | Me     |            |      |      |
|         |          |     |     | dicaid |            |      |      |
|         |          |     |     | Serv   |            |      |      |
|         |          |     |     | ices** |            |      |      |
+=========+==========+=====+=====+========+============+======+======+
| **TC    | Interest | 250 |     | **TC   | Interest   | 250  |      |
| B418**  | Expenses |     |     | C418** | Receivable |      |      |
|         | on       |     |     |        |            |      |      |
| 63      | Se       |     |     | 1340F  |            |      |      |
| 20F(75) | curities |     |     | (20)   |            |      |      |
+---------+----------+-----+-----+--------+------------+------+------+
| 21      | Accrued  |     | 250 | 5311F  | Interest   |      | 250  |
| 40F(75) | Interest |     |     | (20)   | Revenue -- |      |      |
|         | Payable  |     |     |        | I          |      |      |
|         |          |     |     |        | nvestments |      |      |
+---------+----------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+----------------------+---------+--------------------+---------------+
| **Bureau of the      | **      | **USSGL Account    | **Amount**    |
| Public Debt**        | Account | Title**            | (based on the |
|                      | \#**    |                    | above         |
| **Statement**        |         |                    | transaction)  |
+======================+=========+====================+===============+
| Balance Sheet        | 2140F   | Accrued Interest   | \(250\)       |
|                      | (75)    | Payable            |               |
+----------------------+---------+--------------------+---------------+
| Statement of Net     | 6320F   | Interest Expenses  | 250           |
| Cost                 | (75)    | on Securities      |               |
+----------------------+---------+--------------------+---------------+

+----------------------+---------+--------------------+---------------+
| **Centers for        | **      | **USSGL Account    | **Amount**    |
| Medicare and         | Account | Title**            | (based on the |
| Medicaid Services**  | \#**    |                    | above         |
|                      |         |                    | transaction)  |
| **Statement**        |         |                    |               |
+======================+=========+====================+===============+
| Balance Sheet        | 1340F   | Interest           | 250           |
|                      | (20)    | Receivable         |               |
+----------------------+---------+--------------------+---------------+
| Statement of Net     | 5311F   | Interest Revenue   | \(250\)       |
| Cost                 | (20)    | -- Investments     |               |
+----------------------+---------+--------------------+---------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 02: Interest Receivable/Interest Payable**

  ------------------- ------------- -------------------- ------------- ----------------
  **Bureau of the     **Amount**    **Centers for        **Amount**    **Difference**
  Public Debt**                     Medicare and                       
                                    Medicaid Services**                

  2140F(75)-Accrued   \(250\)       1340F(20)-Interest   250           0
  Interest Payable                  Receivable                         

  TOTAL               \(250\)       TOTAL                250           0
  ------------------- ------------- -------------------- ------------- ----------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue**

  -------------------- ------------- --------------------- ------------- ----------------
  **Bureau of the      **Amount**    **Centers for         **Amount**    **Difference**
  Public Debt**                      Medicare and Medicaid               
                                     Services**                          

  6320F(75)-Interest   250           5311F(20)-Interest    \(250\)       0
  Expense on                         Revenue-Investments                 
  Securities                                                             

  TOTAL                250           TOTAL                 \(250\)       0
  -------------------- ------------- --------------------- ------------- ----------------

### 

###  21.1.8 - Amortization of Premium or Discount

Refer to OMB Memorandum M-07-03 Business Rules for Intragovernmental
Transactions at **http://www.whitehouse.gov/omb.**

The agencies' amortized premiums and discounts should be calculated
using the effective interest method (as outlined in SFFAS No. 1,
Accounting for Select Assets and Liabilities) for Treasury notes and
bonds. The straight-line method is used for Treasury Bills. Federal
program agencies (FPA) are responsible for reconciling their totals with
BPD's amount and BPD will assist in that reconciliation effort.

**[21.1.9 -- Amortization of Premium]{.underline}**

The Social Security Administration Federal Disability Insurance Trust
Fund (trading partner code 28) purchased a Treasury security at a
premium. The amortization of the premium for the current fiscal year is
\$8,000.

The following entries should be recorded:

+---------+----------+-----+-----+---------+----------+------+------+
| **Pr    |          |     |     | **Re    |          |      |      |
| oviding |          |     |     | ceiving |          |      |      |
| a       |          |     |     | a       |          |      |      |
| gency** |          |     |     | gency** |          |      |      |
|         |          |     |     |         |          |      |      |
| *       |          |     |     | *       |          |      |      |
| *Bureau |          |     |     | *Social |          |      |      |
| of the  |          |     |     | S       |          |      |      |
| Public  |          |     |     | ecurity |          |      |      |
| Debt**  |          |     |     | Ad      |          |      |      |
|         |          |     |     | ministr |          |      |      |
|         |          |     |     | ation** |          |      |      |
+=========+==========+=====+=====+=========+==========+======+======+
| **No TC | Amor     | 8,  |     | **TC    | Interest | 8    |      |
| entry** | tization | 000 |     | E117R** | Rev      | ,000 |      |
|         | of       |     |     |         | enue-Inv |      |      |
| 25      | Discount |     |     | 5311F   | estments |      |      |
| 33F(28) | and      |     |     | (20)    |          |      |      |
|         | Premium  |     |     |         |          |      |      |
|         | on       |     |     |         |          |      |      |
|         | Se       |     |     |         |          |      |      |
|         | curities |     |     |         |          |      |      |
|         | Issued   |     |     |         |          |      |      |
|         | by       |     |     |         |          |      |      |
|         | Federal  |     |     |         |          |      |      |
|         | Agencies |     |     |         |          |      |      |
|         | Under    |     |     |         |          |      |      |
|         | General  |     |     |         |          |      |      |
|         | and      |     |     |         |          |      |      |
|         | Special  |     |     |         |          |      |      |
|         | F        |     |     |         |          |      |      |
|         | inancing |     |     |         |          |      |      |
|         | A        |     |     |         |          |      |      |
|         | uthority |     |     |         |          |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 63      | Interest |     | 8,  | 1613F   | Amor     |      | 8    |
| 20F(28) | Expense  |     | 000 | (20)    | tization |      | ,000 |
|         | on       |     |     |         | of       |      |      |
|         | Se       |     |     |         | Discount |      |      |
|         | curities |     |     |         | and      |      |      |
|         |          |     |     |         | Premium  |      |      |
|         |          |     |     |         | on U.S.  |      |      |
|         |          |     |     |         | Treasury |      |      |
|         |          |     |     |         | Se       |      |      |
|         |          |     |     |         | curities |      |      |
|         |          |     |     |         | Issued   |      |      |
|         |          |     |     |         | by the   |      |      |
|         |          |     |     |         | Bureau   |      |      |
|         |          |     |     |         | of the   |      |      |
|         |          |     |     |         | Public   |      |      |
|         |          |     |     |         | Debt     |      |      |
+---------+----------+-----+-----+---------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Bureau of the Public | **A    | **USSGL Account        | *         |
| Debt**                 | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet          | 2533F  | Amortization of        | 8,000     |
|                        | (28)   | Discount and Premium   |           |
|                        |        | on Securities Issued   |           |
|                        |        | by Federal Agencies    |           |
|                        |        | Under General and      |           |
|                        |        | Special Financing      |           |
|                        |        | Authority              |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6320F  | Interest Expense on    | (8,000)   |
|                        | (28)   | Securities             |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Social Security      | **A    | **USSGL Account        | *         |
| Administration**       | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet          | 1613F  | Amortization of        | (8,000)   |
|                        | (20)   | Discount and Premium   |           |
|                        |        | on U.S. Treasury       |           |
|                        |        | Securities Issued by   |           |
|                        |        | the Bureau of the      |           |
|                        |        | Public Debt            |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5311F  | Interest Revenue -     | 8,000     |
|                        | (20)   | Interest               |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ---------------- ------------- ------------------ ------------- ----------------
  **Bureau of the  **Amount**    **Social Security  **Amount**    **Difference**
  Public Debt**                  Administration**                 

  2533F(28)-       8,000         1613F(20)-         (8,000)       0
  Amortization of                Amortization of                  
  Discount and                   Discount and                     
  Premium on                     Premium on U.S.                  
  securities                     Treasury                         
  issued by                      Securities Issued                
  Federal Agencies               by the Bureau of                 
  Under General                  the Public Debt                  
  and Special                                                     
  Financing                                                       
  Authority                                                       

  TOTAL            8,000         TOTAL              (8,000)       0
  ---------------- ------------- ------------------ ------------- ----------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue**

  ---------------- ------------- --------------------- ------------- ----------------
  **Bureau of the  **Amount**    **Social Security     **Amount**    **Difference**
  Public Debt**                  Administration**                    

  6320F(28)--      (8,000)       5311F(20)-Interest    8,000         0
  Interest Expense               Revenue-Investments                 
  on Securities                                                      

  TOTAL            (8,000)       TOTAL                 8,000         0
  ---------------- ------------- --------------------- ------------- ----------------

### 

### 21.1.10 - Amortization of Discount

The Department of Commerce (trading partner code 13) purchased a
Treasury security at a discount of \$10,000. The amortization for the
fiscal year ended September 30 is \$5,000.

The following entries should be recorded:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **B   |            |     |     | rtment |            |      |      |
| ureau |            |     |     | of     |            |      |      |
| of    |            |     |     | Comm   |            |      |      |
| the   |            |     |     | erce** |            |      |      |
| P     |            |     |     |        |            |      |      |
| ublic |            |     |     |        |            |      |      |
| D     |            |     |     |        |            |      |      |
| ebt** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **No  | Interest   | 5,  |     | **TC   | Am         | 5    |      |
| TC    | Expenses   | 000 |     | E117** | ortization | ,000 |      |
| En    | on         |     |     |        | of         |      |      |
| try** | Securities |     |     | 1613F  | Discount   |      |      |
|       |            |     |     | (20)   | and        |      |      |
| 6320F |            |     |     |        | Premium on |      |      |
| (13)  |            |     |     |        | U.S.       |      |      |
|       |            |     |     |        | Treasury   |      |      |
|       |            |     |     |        | Securities |      |      |
|       |            |     |     |        | Issued by  |      |      |
|       |            |     |     |        | the Bureau |      |      |
|       |            |     |     |        | of the     |      |      |
|       |            |     |     |        | Public     |      |      |
|       |            |     |     |        | Debt       |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 2533F | Am         |     | 5,  | 5311F  | Interest   |      | 5    |
| (13)  | ortization |     | 000 | (20)   | Revenue -- |      | ,000 |
|       | of         |     |     |        | I          |      |      |
|       | Discount   |     |     |        | nvestments |      |      |
|       | and        |     |     |        |            |      |      |
|       | Premium on |     |     |        |            |      |      |
|       | Securities |     |     |        |            |      |      |
|       | Issued by  |     |     |        |            |      |      |
|       | Federal    |     |     |        |            |      |      |
|       | Agencies   |     |     |        |            |      |      |
|       | Under      |     |     |        |            |      |      |
|       | General    |     |     |        |            |      |      |
|       | and        |     |     |        |            |      |      |
|       | Special    |     |     |        |            |      |      |
|       | Financing  |     |     |        |            |      |      |
|       | Authority  |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+----------------------+-------+----------------------+---------------+
| **Bureau of the      | **Ac  | **USSGL Account      | **Amount**    |
| Public Debt**        | count | Title**              | (based on the |
|                      | \#**  |                      | above         |
| **Statement**        |       |                      | transaction)  |
+======================+=======+======================+===============+
| Balance Sheet        | 2533F | Amortization of      | (5,000)       |
|                      | (13)  | Discount and Premium |               |
|                      |       | on Securities Issued |               |
|                      |       | by Federal Agencies  |               |
|                      |       | Under General and    |               |
|                      |       | Special Financing    |               |
|                      |       | Authority            |               |
+----------------------+-------+----------------------+---------------+
| Statement of Net     | 6320F | Interest Expenses on | 5,000         |
| Cost                 | (13)  | Securities           |               |
+----------------------+-------+----------------------+---------------+

+----------------------+-------+----------------------+---------------+
| **Department of      | **Ac  | **USSGL Account      | **Amount**    |
| Commerce**           | count | Title**              | (based on the |
|                      | \#**  |                      | above         |
| **Statement**        |       |                      | transaction)  |
+======================+=======+======================+===============+
| Balance Sheet        | 1613F | Amortization of      | 5,000         |
|                      | (20)  | Discount and Premium |               |
|                      |       | on U.S. Treasury     |               |
|                      |       | Securities Issued by |               |
|                      |       | the Bureau of the    |               |
|                      |       | Public Debt          |               |
+----------------------+-------+----------------------+---------------+
| Statement of Net     | 5311F | Interest Revenue -   | (5,000)       |
| Cost                 | (20)  | Investments          |               |
+----------------------+-------+----------------------+---------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ------------------------ ------------- -------------- ------------- ----------------
  **Bureau of the Public   **Amount**    **Department   **Amount**    **Difference**
  Debt**                                 of Commerce**                

  2533F(13)-Amortization   (5,000)       1613F(20)-     5,000         0
  of discount/premium on                 Amortization                 
  securities issued by                   of discount                  
  Federal Agencies Under                 and premium on               
  General and Special                    U.S. Treasury                
  Financing Authority                    Securities                   
                                         Issued by the                
                                         Bureau of the                
                                         Public Debt                  

  TOTAL                    (5,000)       TOTAL          5,000         0
  ------------------------ ------------- -------------- ------------- ----------------

**RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue**

  -------------------- ------------- --------------------- ------------- ----------------
  **Bureau of the      **Amount**    **Social Security     **Amount**    **Difference**
  Public Debt**                      Administration**                    

  6320F(13)-Interest   5,000         5311F(20)-Interest    (5,000)       0
  Expense on                         Revenue-Investments                 
  Securities                                                             

  TOTAL                5,000         TOTAL                 (5,000)       0
  -------------------- ------------- --------------------- ------------- ----------------

### 

### 21.1.11 - Sale of an Investment (at Book Value) with Unamortized Premium

The Highway Trust Fund, DOT (trading partner code 69) has a Treasury
security with a par value of \$2,000 purchased with a premium of \$200.
The security was redeemed for \$2,100 on September 30. \$100 was not
amortized at the end of the period.

The following entries should be recorded:

+---------+----------+-----+-----+--------+------------+------+------+
| **Pr    |          |     |     | **Rec  |            |      |      |
| oviding |          |     |     | eiving |            |      |      |
| a       |          |     |     | ag     |            |      |      |
| gency** |          |     |     | ency** |            |      |      |
|         |          |     |     |        |            |      |      |
| *       |          |     |     | **Depa |            |      |      |
| *Bureau |          |     |     | rtment |            |      |      |
| of the  |          |     |     | of     |            |      |      |
| Public  |          |     |     | Tran   |            |      |      |
| Debt**  |          |     |     | sporta |            |      |      |
|         |          |     |     | tion** |            |      |      |
+=========+==========+=====+=====+========+============+======+======+
| **No TC | Se       | 2,  |     | **TC   | Fund       | 2    |      |
| Entry** | curities | 000 |     | C122** | Balance    | ,100 |      |
|         | Issued   |     |     |        | With       |      |      |
| 25      | by       |     |     | 1010   | Treasury   |      |      |
| 30F(69) | Federal  |     |     |        |            |      |      |
|         | Agencies |     |     |        |            |      |      |
|         | under    |     |     |        |            |      |      |
|         | General  |     |     |        |            |      |      |
|         | and      |     |     |        |            |      |      |
|         | Special  |     |     |        |            |      |      |
|         | F        |     |     |        |            |      |      |
|         | inancing |     |     |        |            |      |      |
|         | Au       |     |     |        |            |      |      |
|         | thority, |     |     |        |            |      |      |
|         | Net      |     |     |        |            |      |      |
+---------+----------+-----+-----+--------+------------+------+------+
| 25      | Premium  | 200 |     | 1613F  | Am         | 100  |      |
| 32F(69) | on       |     |     | (20)   | ortization |      |      |
|         | Se       |     |     |        | of         |      |      |
|         | curities |     |     |        | Discount   |      |      |
|         | Issued   |     |     |        | and        |      |      |
|         | by       |     |     |        | Premium on |      |      |
|         | Federal  |     |     |        | U.S.       |      |      |
|         | Agencies |     |     |        | Treasury   |      |      |
|         | Under    |     |     |        | Securities |      |      |
|         | General  |     |     |        | Issued by  |      |      |
|         | and      |     |     |        | the Bureau |      |      |
|         | Special  |     |     |        | of the     |      |      |
|         | F        |     |     |        | Public     |      |      |
|         | inancing |     |     |        | Debt       |      |      |
|         | A        |     |     |        |            |      |      |
|         | uthority |     |     |        |            |      |      |
+---------+----------+-----+-----+--------+------------+------+------+
| 25      | Amor     |     | 100 | 1610F  | I          |      | 2    |
| 33F(69) | tization |     |     | (20)   | nvestments |      | ,000 |
|         | of       |     |     |        | in U.S.    |      |      |
|         | Discount |     |     |        | Treasury   |      |      |
|         | and      |     |     |        | Securities |      |      |
|         | Premium  |     |     |        | Issued by  |      |      |
|         | on       |     |     |        | the Bureau |      |      |
|         | Se       |     |     |        | of the     |      |      |
|         | curities |     |     |        | Public     |      |      |
|         | Issued   |     |     |        | Debt       |      |      |
|         | by       |     |     |        |            |      |      |
|         | Federal  |     |     |        |            |      |      |
|         | Agencies |     |     |        |            |      |      |
|         | Under    |     |     |        |            |      |      |
|         | General  |     |     |        |            |      |      |
|         | and      |     |     |        |            |      |      |
|         | Special  |     |     |        |            |      |      |
|         | F        |     |     |        |            |      |      |
|         | inancing |     |     |        |            |      |      |
|         | A        |     |     |        |            |      |      |
|         | uthority |     |     |        |            |      |      |
+---------+----------+-----+-----+--------+------------+------+------+
| 1010    | Fund     |     | 2,  | 1612F  | Premium on |      | 200  |
|         | Balance  |     | 100 | (20)   | U.S.       |      |      |
|         | With     |     |     |        | Securities |      |      |
|         | Treasury |     |     |        | Issued by  |      |      |
|         |          |     |     |        | the Bureau |      |      |
|         |          |     |     |        | of the     |      |      |
|         |          |     |     |        | Public     |      |      |
|         |          |     |     |        | Debt       |      |      |
+---------+----------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+------------------------+-----------+
| **Bureau of the       | **      | **USSGL Account        | **Amount  |
| Public Debt**         | Account | Title**                | (based on |
|                       | \#**    |                        | the above |
| **Statement**         |         |                        | trans     |
|                       |         |                        | action)** |
+=======================+=========+========================+===========+
| Balance Sheet         | 1010    | Fund Balance With      | (2,100)   |
|                       |         | Treasury               |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 25      | Securities Issued by   | 2,000     |
|                       | 30F(69) | Federal Agencies Under |           |
|                       |         | General and Special    |           |
|                       |         | Financing Authority    |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 25      | Premium on Securities  | 200       |
|                       | 32F(69) | Issued by Federal      |           |
|                       |         | Agencies Under General |           |
|                       |         | and Special Financing  |           |
|                       |         | Authority              |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 25      | Amortization of        | \(100\)   |
|                       | 33F(69) | Discount and Premium   |           |
|                       |         | on Securities Issued   |           |
|                       |         | by Federal Agencies    |           |
|                       |         | Under General and      |           |
|                       |         | Special Financing      |           |
|                       |         | Authority              |           |
+-----------------------+---------+------------------------+-----------+

+-----------------------+---------+------------------------+-----------+
| **Department of       | **      | **USSGL Account        | **Amount  |
| Transportation**      | Account | Title**                | (based on |
|                       | \#**    |                        | the above |
| **Statement**         |         |                        | trans     |
|                       |         |                        | action)** |
+=======================+=========+========================+===========+
| Balance Sheet         | 1010    | Fund Balance With      | 2,100     |
|                       |         | Treasury               |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 1610F   | Investments in U.S.    | (2,000)   |
|                       | (20)    | Treasury Securities    |           |
|                       |         | Issued by the Bureau   |           |
|                       |         | of the Public Debt     |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 1612F   | Premium on U.S.        | \(200\)   |
|                       | (20)    | Treasury Securities    |           |
|                       |         | Issued by the Bureau   |           |
|                       |         | of the Public Debt     |           |
+-----------------------+---------+------------------------+-----------+
| Balance Sheet         | 16      | Amortization of        | 100       |
|                       | 13F(20) | Discount and Premium   |           |
|                       |         | on U.S. Treasury       |           |
|                       |         | Securities Issued by   |           |
|                       |         | the Bureau of the      |           |
|                       |         | Public Debt            |           |
+-----------------------+---------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ------------------------ ------------- ----------------------- ------------- ----------------
  **Bureau of the Public   **Amount**    **Department of         **Amount**    **Difference**
  Debt**                                 Transportation**                      

  2530F(69)-Securities     2,000         1610F(20)-Investments   (2,000)       0
  Issued by Federal                      in U.S. Treasury                      
  Agencies Under General                 Securities Issued by                  
  and Special Financing                  the Bureau of the                     
  Authority                              Public Debt                           

  2532F(69)-Premium on     200           1612F(20)-Premium on    \(200\)       0
  Securities Issued by                   U.S. Treasury                         
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  2533F(69)-Amortization   \(100\)       1613F(20)- Amortization 100           0
  of discount/premium on                 of discount and premium               
  securities issued by                   on U.S. Treasury                      
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  TOTAL                    2,100         TOTAL                   (2,100)       0
  ------------------------ ------------- ----------------------- ------------- ----------------

### 

### 21.1.12 - Sale of a Security (with no Gain or Loss) with Unamortized Discount

Centers for Medicare and Medicaid Services (trading partner code 75)
sold a Treasury security issued with a par value of \$5,000, original
issue discount of \$600, and unamortized discount of \$300 for \$4,700.

The following entries should be recorded:

+--------+---------------+-----+-----+--------+--------+-----+-----+
| **Pro  |               |     |     | **Rec  |        |     |     |
| viding |               |     |     | eiving |        |     |     |
| ag     |               |     |     | ag     |        |     |     |
| ency** |               |     |     | ency** |        |     |     |
|        |               |     |     |        |        |     |     |
| **     |               |     |     | **C    |        |     |     |
| Bureau |               |     |     | enters |        |     |     |
| of the |               |     |     | for    |        |     |     |
| Public |               |     |     | Me     |        |     |     |
| Debt** |               |     |     | dicare |        |     |     |
|        |               |     |     | and    |        |     |     |
|        |               |     |     | Me     |        |     |     |
|        |               |     |     | dicaid |        |     |     |
|        |               |     |     | Serv   |        |     |     |
|        |               |     |     | ices** |        |     |     |
+========+===============+=====+=====+========+========+=====+=====+
| **No   | Securities    | 5,  |     | **TC   | Fund   | 4,  |     |
| TC     | Issued by     | 000 |     | C124** | B      | 700 |     |
| e      | Federal       |     |     |        | alance |     |     |
| ntry** | Agencies      |     |     | 1010   | With   |     |     |
|        | under General |     |     |        | Tr     |     |     |
| 2530F  | and Special   |     |     |        | easury |     |     |
| (75)   | Financing     |     |     |        |        |     |     |
|        | Authority     |     |     |        |        |     |     |
+--------+---------------+-----+-----+--------+--------+-----+-----+
| 253    | Amortization  | 300 |     | 1611F  | Di     | 600 |     |
| 3F(75) | of Discount   |     |     | (20)   | scount |     |     |
|        | and Premium   |     |     |        | on     |     |     |
|        | on Securities |     |     |        | U.S.   |     |     |
|        | Issued by     |     |     |        | Tr     |     |     |
|        | Federal       |     |     |        | easury |     |     |
|        | Agencies      |     |     |        | Secu   |     |     |
|        | Under General |     |     |        | rities |     |     |
|        | and Special   |     |     |        | Issued |     |     |
|        | Financing     |     |     |        | by the |     |     |
|        | Authority     |     |     |        | Bureau |     |     |
|        |               |     |     |        | of the |     |     |
|        |               |     |     |        | Public |     |     |
|        |               |     |     |        | Debt   |     |     |
+--------+---------------+-----+-----+--------+--------+-----+-----+
| 253    | Discount on   |     | 600 | 1613F  | Amorti |     | 300 |
| 1F(75) | Securities    |     |     | (20)   | zation |     |     |
|        | Issued by     |     |     |        | of     |     |     |
|        | Federal       |     |     |        | Di     |     |     |
|        | Agencies      |     |     |        | scount |     |     |
|        | Under General |     |     |        | and    |     |     |
|        | and Special   |     |     |        | P      |     |     |
|        | Financing     |     |     |        | remium |     |     |
|        | Authority     |     |     |        | on     |     |     |
|        |               |     |     |        | U.S.   |     |     |
|        |               |     |     |        | Tr     |     |     |
|        |               |     |     |        | easury |     |     |
|        |               |     |     |        | Secu   |     |     |
|        |               |     |     |        | rities |     |     |
|        |               |     |     |        | Issued |     |     |
|        |               |     |     |        | by the |     |     |
|        |               |     |     |        | Bureau |     |     |
|        |               |     |     |        | of the |     |     |
|        |               |     |     |        | Public |     |     |
|        |               |     |     |        | Debt   |     |     |
+--------+---------------+-----+-----+--------+--------+-----+-----+
| 1010   | Fund Balance  |     | 4,  | 1610F  | Inves  |     | 5,  |
|        | With Treasury |     | 700 | (20)   | tments |     | 000 |
|        |               |     |     |        | in     |     |     |
|        |               |     |     |        | U.S.   |     |     |
|        |               |     |     |        | Tr     |     |     |
|        |               |     |     |        | easury |     |     |
|        |               |     |     |        | Secu   |     |     |
|        |               |     |     |        | rities |     |     |
|        |               |     |     |        | Issued |     |     |
|        |               |     |     |        | by the |     |     |
|        |               |     |     |        | Bureau |     |     |
|        |               |     |     |        | of the |     |     |
|        |               |     |     |        | Public |     |     |
|        |               |     |     |        | Debt   |     |     |
+--------+---------------+-----+-----+--------+--------+-----+-----+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-------------------+----------+-----------------------+--------------+
| **Bureau of the   | *        | **USSGL Account       | **Amount**   |
| Public Debt**     | *Account | Title**               |              |
|                   | \#**     |                       | (based on    |
| **Statement**     |          |                       | the above    |
|                   |          |                       | transaction) |
+===================+==========+=======================+==============+
| Balance Sheet     | 1010     | Fund Balance With     | (4,700)      |
|                   |          | Treasury              |              |
+-------------------+----------+-----------------------+--------------+
| Balance Sheet     | 2        | Securities Issued by  | 5,000        |
|                   | 530F(75) | Federal Agencies      |              |
|                   |          | Under General and     |              |
|                   |          | Special Financing     |              |
|                   |          | Authority             |              |
+-------------------+----------+-----------------------+--------------+
| Balance Sheet     | 2        | Discount on           | \(600\)      |
|                   | 531F(75) | Securities Issued by  |              |
|                   |          | Federal Agencies      |              |
|                   |          | Under General and     |              |
|                   |          | Special Financing     |              |
|                   |          | Authority             |              |
+-------------------+----------+-----------------------+--------------+
| Balance Sheet     | 2        | Amortization of       | 300          |
|                   | 533F(75) | Discount and Premium  |              |
|                   |          | on Securities Issued  |              |
|                   |          | by Federal Agencies   |              |
|                   |          | Under General and     |              |
|                   |          | Special Financing     |              |
|                   |          | Authority             |              |
+-------------------+----------+-----------------------+--------------+

+-------------------+----------+---------------------+----------------+
| **Centers for     | *        | **USSGL Account     | **Amount**     |
| Medicare and      | *Account | Title**             |                |
| Medicaid          | \#**     |                     | **(based on    |
| Services**        |          |                     | the above      |
|                   |          |                     | transaction)** |
| **Statement**     |          |                     |                |
+===================+==========+=====================+================+
| Balance Sheet     | 1010     | Fund Balance With   | 4,700          |
|                   |          | Treasury            |                |
+-------------------+----------+---------------------+----------------+
| Balance Sheet     | 1610F    | Investments in U.S. | (5,000)        |
|                   | (20)     | Treasury Securities |                |
|                   |          | Issued by the       |                |
|                   |          | Bureau of the       |                |
|                   |          | Public Debt         |                |
+-------------------+----------+---------------------+----------------+
| Balance Sheet     | 1611F    | Discount on U.S.    | 600            |
|                   | (20)     | Treasury Securities |                |
|                   |          | Issued by the       |                |
|                   |          | Bureau of the       |                |
|                   |          | Public Debt         |                |
+-------------------+----------+---------------------+----------------+
| Balance Sheet     | 1613F    | Amortization of     | \(300\)        |
|                   | (20)     | Discount and        |                |
|                   |          | Premium on U.S.     |                |
|                   |          | Treasury Securities |                |
|                   |          | Issued by the       |                |
|                   |          | Bureau of the       |                |
|                   |          | Public Debt         |                |
+-------------------+----------+---------------------+----------------+

### 

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ------------------------ ------------- ----------------------- ------------- ----------------
  **Bureau of the Public   **Amount**    **Centers for Medicare  **Amount**    **Difference**
  Debt**                                 and Medicaid Services**               

  2530F(75)-Securities     5,000         1610F(20)-Investments   (5,000)       0
  Issued by Federal                      in U.S. Treasury                      
  Agencies Under General                 Securities Issued by                  
  and Special Financing                  the Bureau of the                     
  Authority                              Public Debt                           

  2531F(75)-Discount on    \(600\)       1611F(20)-Discount on   600           0
  Securities Issued by                   U.S. Treasury                         
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  2533F(75)-Amortization   300           1613F(20)- Amortization \(300\)       0
  of discount/premium on                 of discount and premium               
  securities issued by                   on U.S. Treasury                      
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  TOTAL                    4,700         TOTAL                   (4,700)       0
  ------------------------ ------------- ----------------------- ------------- ----------------

### 21.1.13 - Sale of an Investment with a Gain

The Employees' Life Insurance Fund managed by OPM (trading partner code
24) sells a Treasury security with a par value of \$50,000. The security
was purchased with a premium of \$6,000. The security was sold for
\$56,000. The unamortized premium balance was \$4,000 at the time of the
sale.

The following entries should be recorded:

+--------+-----------+-----+-----+--------+----------+------+------+
| **Pro  |           |     |     | **Rec  |          |      |      |
| viding |           |     |     | eiving |          |      |      |
| ag     |           |     |     | ag     |          |      |      |
| ency** |           |     |     | ency** |          |      |      |
|        |           |     |     |        |          |      |      |
| **     |           |     |     | **Empl |          |      |      |
| Bureau |           |     |     | oyees' |          |      |      |
| of the |           |     |     | Life   |          |      |      |
| Public |           |     |     | Ins    |          |      |      |
| Debt** |           |     |     | urance |          |      |      |
|        |           |     |     | Fund** |          |      |      |
+========+===========+=====+=====+========+==========+======+======+
| **No   | S         | 50, |     | **TC   | Fund     | 56   |      |
| TC     | ecurities | 000 |     | C602** | Balance  | ,000 |      |
| E      | Issued by |     |     |        | With     |      |      |
| ntry** | Federal   |     |     | 1010   | Treasury |      |      |
|        | Agencies  |     |     |        |          |      |      |
| 2530F  | under     |     |     |        |          |      |      |
| (24)   | General   |     |     |        |          |      |      |
|        | and       |     |     |        |          |      |      |
|        | Special   |     |     |        |          |      |      |
|        | Financing |     |     |        |          |      |      |
|        | Authority |     |     |        |          |      |      |
+--------+-----------+-----+-----+--------+----------+------+------+
| 253    | Premium   | 6,  |     | 1612F  | Premium  |      | 6    |
| 2F(24) | on        | 000 |     | (20)   | on U.S.  |      | ,000 |
|        | S         |     |     |        | Treasury |      |      |
|        | ecurities |     |     |        | Se       |      |      |
|        | Issued by |     |     |        | curities |      |      |
|        | Federal   |     |     |        | Issued   |      |      |
|        | Agencies  |     |     |        | by the   |      |      |
|        | Under     |     |     |        | Bureau   |      |      |
|        | General   |     |     |        | of the   |      |      |
|        | and       |     |     |        | Public   |      |      |
|        | Special   |     |     |        | Debt     |      |      |
|        | Financing |     |     |        |          |      |      |
|        | Authority |     |     |        |          |      |      |
+--------+-----------+-----+-----+--------+----------+------+------+
| 632    | Interest  | 4,  |     | 1613F  | Amor     | 4    |      |
| 0F(24) | Expense   | 000 |     | (20)   | tization | ,000 |      |
|        | on        |     |     |        | of       |      |      |
|        | S         |     |     |        | Discount |      |      |
|        | ecurities |     |     |        | and      |      |      |
|        |           |     |     |        | Premium  |      |      |
|        |           |     |     |        | on U.S.  |      |      |
|        |           |     |     |        | Treasury |      |      |
|        |           |     |     |        | Se       |      |      |
|        |           |     |     |        | curities |      |      |
|        |           |     |     |        | Issued   |      |      |
|        |           |     |     |        | by the   |      |      |
|        |           |     |     |        | Bureau   |      |      |
|        |           |     |     |        | of the   |      |      |
|        |           |     |     |        | Public   |      |      |
|        |           |     |     |        | Debt     |      |      |
+--------+-----------+-----+-----+--------+----------+------+------+
| 253    | Amo       |     | 4,  | 1610F  | Inv      |      | 50   |
| 3F(24) | rtization |     | 000 | (20)   | estments |      | ,000 |
|        | of        |     |     |        | in U.S.  |      |      |
|        | Discount  |     |     |        | Treasury |      |      |
|        | and       |     |     |        | Se       |      |      |
|        | Premium   |     |     |        | curities |      |      |
|        | on        |     |     |        | Issued   |      |      |
|        | S         |     |     |        | by the   |      |      |
|        | ecurities |     |     |        | Bureau   |      |      |
|        | Issued by |     |     |        | of the   |      |      |
|        | Federal   |     |     |        | Public   |      |      |
|        | Agencies  |     |     |        | Debt     |      |      |
|        | Under     |     |     |        |          |      |      |
|        | General   |     |     |        |          |      |      |
|        | and       |     |     |        |          |      |      |
|        | Special   |     |     |        |          |      |      |
|        | Financing |     |     |        |          |      |      |
|        | Authority |     |     |        |          |      |      |
+--------+-----------+-----+-----+--------+----------+------+------+
| 1010   | Fund      |     | 56, | 7111F  | Gains on |      | 4    |
|        | Balance   |     | 000 | (20)   | Dis      |      | ,000 |
|        | With      |     |     |        | position |      |      |
|        | Treasury  |     |     |        | of       |      |      |
|        |           |     |     |        | Inv      |      |      |
|        |           |     |     |        | estments |      |      |
+--------+-----------+-----+-----+--------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+---------------------+--------+--------------------------+-----------+
| **Bureau of the     | **A    | **USSGL Account Title**  | **Amount  |
| Public Debt**       | ccount |                          | (based on |
|                     | \#**   |                          | the above |
| **Statement**       |        |                          | trans     |
|                     |        |                          | action)** |
+=====================+========+==========================+===========+
| Balance Sheet       | 1010   | Fund Balance With        | (56,000)  |
|                     |        | Treasury                 |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2530F  | Securities Issued by     | 50,000    |
|                     | (24)   | Federal Agencies Under   |           |
|                     |        | General and Special      |           |
|                     |        | Financing Authority      |           |
+---------------------+--------+--------------------------+-----------+
| Statement of Net    | 6320F  | Interest Expense on      | 4,000     |
| Cost                | (24)   | Securities               |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2532F  | Premium on Securities    | 6,000     |
|                     | (24)   | Issued by Federal        |           |
|                     |        | Agencies Under General   |           |
|                     |        | and Special Financing    |           |
|                     |        | Authority                |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2533F  | Amortization of Discount | (4,000)   |
|                     | (24)   | and Premium on           |           |
|                     |        | Securities Issued by     |           |
|                     |        | Federal Agencies Under   |           |
|                     |        | General and Special      |           |
|                     |        | Financing Authority      |           |
+---------------------+--------+--------------------------+-----------+

+---------------------+--------+--------------------------+-----------+
| **Employees' Life   | **A    | **USSGL Account Title**  | **Amount  |
| Insurance Fund**    | ccount |                          | (based on |
|                     | \#**   |                          | the above |
| **Statement**       |        |                          | trans     |
|                     |        |                          | action)** |
+=====================+========+==========================+===========+
| Balance Sheet       | 1010   | Fund Balance With        | 56,000    |
|                     |        | Treasury                 |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1610F  | Investments in U.S.      | (50,000)  |
|                     | (20)   | Treasury Securities      |           |
|                     |        | Issued by the Bureau of  |           |
|                     |        | the Public Debt          |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1612F  | Premium on U.S. Treasury | (6,000)   |
|                     | (20)   | Securities Issued by the |           |
|                     |        | Bureau of the Public     |           |
|                     |        | Debt                     |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1613F  | Amortization of Discount | 4,000     |
|                     | (20)   | and Premium on U.S.      |           |
|                     |        | Treasury Securities      |           |
|                     |        | Issued by the Bureau of  |           |
|                     |        | the Public Debt          |           |
+---------------------+--------+--------------------------+-----------+
| Statement of Net    | 7111F  | Gains on Disposition of  | (4,000)   |
| Cost                | (20)   | Investments              |           |
+---------------------+--------+--------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ------------------------ ------------- ----------------------- ------------- ----------------
  **Bureau of the Public   **Amount**    **Employees' Life       **Amount**    **Difference**
  Debt**                                 Insurance Fund**                      

  2530F(24)-Securities     50,000        1610F(20)-Investments   (50,000)      0
  Issued by Federal                      in U.S. Treasury                      
  Agencies Under General                 Securities Issued by                  
  and Special Financing                  the Bureau of the                     
  Authority                              Public Debt                           

  2532F(24)-Premium on     6,000         1612F(20)-Premium on    (6,000)       0
  Securities Issued by                   U.S. Treasury                         
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  2533F(24)-Amortization   (4,000)       1613F(20)- Amortization 4,000         0
  of discount/premium on                 of discount and premium               
  securities issued by                   on U.S. Treasury                      
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  TOTAL                    52,000        TOTAL                   (52,000)      0
  ------------------------ ------------- ----------------------- ------------- ----------------

**RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue**

  -------------------- -------------- ----------------- -------------- ----------------
  **Bureau of the      **Amount**     **Employees' Life **Amount**     **Difference**
  Public Debt**                       Insurance Fund**                 

  6320F(24)-Interest   4,000          7111F(20)-Gains   (4,000)        0
  Expense on                          on Disposition of                
  Securities                          Investments                      

  TOTAL                4,000          TOTAL             (4,000)        0
  -------------------- -------------- ----------------- -------------- ----------------

### 

### 21.1.14 - Sale of an Investment with a Loss and Unamortized Premium

The Employees' Life Insurance Fund managed by OPM (trading partner code
24) sells a Treasury security with a par value of \$50,000 that was
purchased with a premium of \$6,000. The security is sold for \$48,000
and the unamortized premium balance was \$3,000.

The following entries should be recorded:

+-----+-----------+-----+-----+--------+------------+------+------+
| **  |           |     |     | **Rec  |            |      |      |
| Pro |           |     |     | eiving |            |      |      |
| vid |           |     |     | ag     |            |      |      |
| ing |           |     |     | ency** |            |      |      |
| ag  |           |     |     |        |            |      |      |
| enc |           |     |     | **Empl |            |      |      |
| y** |           |     |     | oyees' |            |      |      |
|     |           |     |     | Life   |            |      |      |
| **  |           |     |     | Ins    |            |      |      |
| Bur |           |     |     | urance |            |      |      |
| eau |           |     |     | Fund** |            |      |      |
| of  |           |     |     |        |            |      |      |
| the |           |     |     |        |            |      |      |
| Pub |           |     |     |        |            |      |      |
| lic |           |     |     |        |            |      |      |
| Deb |           |     |     |        |            |      |      |
| t** |           |     |     |        |            |      |      |
+=====+===========+=====+=====+========+============+======+======+
| *   | S         | 50, |     | **TC   | Fund       | 48   |      |
| *No | ecurities | 000 |     | C604** | Balance    | ,000 |      |
| TC  | Issued by |     |     |        | With       |      |      |
| E   | Federal   |     |     | 1010   | Treasury   |      |      |
| ntr | Agencies  |     |     |        |            |      |      |
| y** | under     |     |     |        |            |      |      |
|     | General   |     |     |        |            |      |      |
| 25  | and       |     |     |        |            |      |      |
| 30F | Special   |     |     |        |            |      |      |
| (   | Financing |     |     |        |            |      |      |
| 24) | Authority |     |     |        |            |      |      |
+-----+-----------+-----+-----+--------+------------+------+------+
| 253 | Premium   | 6,  |     | 1613F  | Am         | 3    |      |
| 2F( | on        | 000 |     | (20)   | ortization | ,000 |      |
| 24) | S         |     |     |        | of         |      |      |
|     | ecurities |     |     |        | Discount   |      |      |
|     | Issued by |     |     |        | and        |      |      |
|     | Federal   |     |     |        | Premium on |      |      |
|     | Agencies  |     |     |        | U.S.       |      |      |
|     | Under     |     |     |        | Treasury   |      |      |
|     | General   |     |     |        | Securities |      |      |
|     | and       |     |     |        | Issued by  |      |      |
|     | Special   |     |     |        | the Bureau |      |      |
|     | Financing |     |     |        | of the     |      |      |
|     | Authority |     |     |        | Public     |      |      |
|     |           |     |     |        | Debt       |      |      |
+-----+-----------+-----+-----+--------+------------+------+------+
| 253 | Amo       |     | 3,  | 7211F  | Losses on  | 5    |      |
| 3F( | rtization |     | 000 | (20)   | D          | ,000 |      |
| 24) | of        |     |     |        | isposition |      |      |
|     | Discount  |     |     |        | of         |      |      |
|     | and       |     |     |        | I          |      |      |
|     | Premium   |     |     |        | nvestments |      |      |
|     | on        |     |     |        |            |      |      |
|     | S         |     |     |        |            |      |      |
|     | ecurities |     |     |        |            |      |      |
|     | Issued by |     |     |        |            |      |      |
|     | Federal   |     |     |        |            |      |      |
|     | Agencies  |     |     |        |            |      |      |
|     | Under     |     |     |        |            |      |      |
|     | General   |     |     |        |            |      |      |
|     | and       |     |     |        |            |      |      |
|     | Special   |     |     |        |            |      |      |
|     | Financing |     |     |        |            |      |      |
|     | Authority |     |     |        |            |      |      |
+-----+-----------+-----+-----+--------+------------+------+------+
| 632 | Interest  |     | 5,  | 1610F  | I          |      | 50   |
| 0F( | Expense   |     | 000 | (20)   | nvestments |      | ,000 |
| 24) | on        |     |     |        | in U.S.    |      |      |
|     | S         |     |     |        | Treasury   |      |      |
|     | ecurities |     |     |        | Securities |      |      |
|     |           |     |     |        | Issued by  |      |      |
|     |           |     |     |        | the Bureau |      |      |
|     |           |     |     |        | of the     |      |      |
|     |           |     |     |        | Public     |      |      |
|     |           |     |     |        | Debt       |      |      |
+-----+-----------+-----+-----+--------+------------+------+------+
| 1   | Fund      |     | 48, | 1612F  | Premium on |      | 6    |
| 010 | Balance   |     | 000 | (20)   | U.S.       |      | ,000 |
|     | With      |     |     |        | Treasury   |      |      |
|     | Treasury  |     |     |        | Securities |      |      |
|     |           |     |     |        | Issued by  |      |      |
|     |           |     |     |        | the Bureau |      |      |
|     |           |     |     |        | of the     |      |      |
|     |           |     |     |        | Public     |      |      |
|     |           |     |     |        | Debt       |      |      |
+-----+-----------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+---------------------+--------+--------------------------+-----------+
| **Bureau of the     | **A    | **USSGL Account Title**  | **Amount  |
| Public Debt**       | ccount |                          | (based on |
|                     | \#**   |                          | the above |
| **Statement**       |        |                          | trans     |
|                     |        |                          | action)** |
+=====================+========+==========================+===========+
| Balance Sheet       | 1010   | Fund Balance With        | (48,000)  |
|                     |        | Treasury                 |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2530F  | Securities Issued by     | 50,000    |
|                     | (24)   | Federal Agencies Under   |           |
|                     |        | General and Special      |           |
|                     |        | Financing Authority      |           |
+---------------------+--------+--------------------------+-----------+
| Statement of Net    | 6320F  | Interest Expense on      | (5,000)   |
| Cost                | (24)   | Securities               |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2532F  | Premium on Securities    | 6,000     |
|                     | (24)   | Issued by Federal        |           |
|                     |        | Agencies Under General   |           |
|                     |        | and Special Financing    |           |
|                     |        | Authority                |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 2533F  | Amortization of Discount | (3,000)   |
|                     | (24)   | and Premium on           |           |
|                     |        | Securities Issued by     |           |
|                     |        | Federal Agencies Under   |           |
|                     |        | General and Special      |           |
|                     |        | Financing Authority      |           |
+---------------------+--------+--------------------------+-----------+

+---------------------+--------+--------------------------+-----------+
| **Employees' Life   | **A    | **USSGL Account Title**  | **Amount  |
| Insurance Fund**    | ccount |                          | (based on |
|                     | \#**   |                          | the above |
| **Statement**       |        |                          | trans     |
|                     |        |                          | action)** |
+=====================+========+==========================+===========+
| Balance Sheet       | 1010   | Fund Balance With        | 48,000    |
|                     |        | Treasury                 |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1610F  | Investments in U.S.      | (50,000)  |
|                     | (20)   | Treasury Securities      |           |
|                     |        | Issued by the Bureau of  |           |
|                     |        | the Public Debt          |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1612F  | Premium on U.S. Treasury | (6,000)   |
|                     | (20)   | Securities Issued by the |           |
|                     |        | Bureau of the Public     |           |
|                     |        | Debt                     |           |
+---------------------+--------+--------------------------+-----------+
| Balance Sheet       | 1613F  | Amortization of Discount | 3,000     |
|                     | (20)   | and Premium on U.S.      |           |
|                     |        | Treasury Securities      |           |
|                     |        | Issued by the Bureau of  |           |
|                     |        | the Public Debt          |           |
+---------------------+--------+--------------------------+-----------+
| Statement of Net    | 7211F  | Losses on Disposition of | 5,000     |
| Cost                | (20)   | Investments              |           |
+---------------------+--------+--------------------------+-----------+

## 

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 01: Federal Investments/Debt**

  ------------------------ ------------- ----------------------- ------------- ----------------
  **Bureau of the Public   **Amount**    **Employees' Life       **Amount**    **Difference**
  Debt**                                 Insurance Fund**                      

  2530F(24)-Securities     50,000        1610F(20)-Investments   (50,000)      0
  Issued by Federal                      in U.S. Treasury                      
  Agencies Under General                 Securities Issued by                  
  and Special Financing                  the Bureau of the                     
  Authority                              Public Debt                           

  2532F(24)-Premium on     6,000         1612F(20)-Premium on    (6,000)       0
  Securities Issued by                   U.S. Treasury                         
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  2533F(24)-Amortization   (3,000)       1613F(20)- Amortization 3,000         0
  of discount/premium on                 of discount and premium               
  securities issued by                   on U.S. Treasury                      
  Federal Agencies Under                 Securities Issued by                  
  General and Special                    the Bureau of the                     
  Financing Authority                    Public Debt                           

  TOTAL                    53,000        TOTAL                   (53,000)      0
  ------------------------ ------------- ----------------------- ------------- ----------------

**RC 03: Federal Securities Interest Expense/Federal Securities Interest
Revenue**

  -------------------- -------------- ------------------ -------------- ----------------
  **Bureau of the      **Amount**     **Employees' Life  **Amount**     **Difference**
  Public Debt**                       Insurance Fund**                  

  6320F(24)-Interest   (5,000)        7211F(20)-Losses   5,000          0
  Expense on                          on Disposition of                 
  Securities                          Investments                       

  TOTAL                (5,000)        TOTAL              5,000          0
  -------------------- -------------- ------------------ -------------- ----------------

## 21.2 - Borrowings from Treasury (BPD)

Federal agencies that have legal authority, granted by Congress through
legislative borrowing authority, may borrow funds from the Department of
Treasury for use as outlined in the legislation, i.e. student loans,
flood insurance, etc. The Bureau of the Public Debt's borrowings program
represents the Department of the Treasury\'s role in the federal loan
program. The Bureau of the Public Debt maintains the accounts and detail
records for the loan transactions and the related interest receivable
and revenue between the Department of the Treasury and other federal
agencies.

### 21.2.1 -- Proceeds from Borrowing 

The Department of Education (trading partner code 91) has borrowing
authority to borrow from the Department of Treasury. The agency
initiates a borrowing for \$200,000 in GWA to finance student loans. The
Bureau of the Public Debt approves the transaction in GWA to authorize
the funds transfer.

The following entries should be recorded:

+-------+-------------+------+------+-------+----------+------+------+
| *     |             |      |      | *     |          |      |      |
| *Prov |             |      |      | *Rece |          |      |      |
| iding |             |      |      | iving |          |      |      |
| age   |             |      |      | age   |          |      |      |
| ncy** |             |      |      | ncy** |          |      |      |
|       |             |      |      |       |          |      |      |
| **B   |             |      |      | **    |          |      |      |
| ureau |             |      |      | Depar |          |      |      |
| of    |             |      |      | tment |          |      |      |
| the   |             |      |      | of    |          |      |      |
| P     |             |      |      | E     |          |      |      |
| ublic |             |      |      | ducat |          |      |      |
| D     |             |      |      | ion** |          |      |      |
| ebt** |             |      |      |       |          |      |      |
+=======+=============+======+======+=======+==========+======+======+
| **No  | Loans       | 200  |      | **TC  | Fund     | 200  |      |
| TC    | Receivable  | ,000 |      | A     | Balance  | ,000 |      |
| En    |             |      |      | 156** | with     |      |      |
| try** |             |      |      |       | Treasury |      |      |
|       |             |      |      | 1010  |          |      |      |
| 1350  |             |      |      |       |          |      |      |
| F(91) |             |      |      |       |          |      |      |
+-------+-------------+------+------+-------+----------+------+------+
| 2980  | Custodial   |      | 200  | 2510  | P        |      | 200  |
| F(99) | Liability   |      | ,000 | F(20) | rincipal |      | ,000 |
|       |             |      |      |       | Payable  |      |      |
|       |             |      |      |       | to the   |      |      |
|       |             |      |      |       | Bureau   |      |      |
|       |             |      |      |       | of the   |      |      |
|       |             |      |      |       | Public   |      |      |
|       |             |      |      |       | Debt     |      |      |
+-------+-------------+------+------+-------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+--------------------+--------+------------------+--------------------+
| **Bureau of the    | **A    | **USSGL Account  | **Amount**         |
| Public Debt**      | ccount | Title**          |                    |
|                    | \#**   |                  | (based on the      |
| **Statement**      |        |                  | above transaction) |
+====================+========+==================+====================+
| Balance Sheet      | 135    | Loans Receivable | 200,000            |
|                    | 0F(91) |                  |                    |
+--------------------+--------+------------------+--------------------+
| Balance Sheet      | 298    | Custodial        | (200,000)          |
|                    | 0F(99) | Liability        |                    |
+--------------------+--------+------------------+--------------------+

  ---------------------------------------------------------------------------
  **Department of       **Account   **USSGL Account     **Amount** (based on
  Education Statement** \#**        Title**             the above
                                                        transaction)
  --------------------- ----------- ------------------- ---------------------
  Balance Sheet         1010        Fund Balance with   200,000
                                    Treasury            

  Balance Sheet         2510F(20)   Principal Payable   (200,000)
                                    to the Bureau of    
                                    the Public Debt     
  ---------------------------------------------------------------------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Bureau of the   **Amount**    **Department of       **Amount**    **Difference**
  Public Debt**                   Education**                         

  1350F(91)-Loans   200,000       2510F(20)-Principal   (200,000)     0
  Receivable                      Payable to the Bureau               
                                  of the Public Debt                  

  TOTAL             200,000       TOTAL                 (200,000)     0
  ----------------- ------------- --------------------- ------------- ----------------

### 21.2.2 - Interest Accruals 

The Small Business Administration (trading partner code 73) accrues
interest of \$80,000 on its borrowings from the Bureau of the Public
Debt under the Credit Reform Act.

The following entries should be recorded:

+--------+---------+-----+-----+--------+------------+------+------+
| **Pro  |         |     |     | **Rec  |            |      |      |
| viding |         |     |     | eiving |            |      |      |
| ag     |         |     |     | ag     |            |      |      |
| ency** |         |     |     | ency** |            |      |      |
|        |         |     |     |        |            |      |      |
| **     |         |     |     | *      |            |      |      |
| Bureau |         |     |     | *Small |            |      |      |
| of the |         |     |     | Bu     |            |      |      |
| Public |         |     |     | siness |            |      |      |
| Debt** |         |     |     | Admi   |            |      |      |
|        |         |     |     | nistra |            |      |      |
|        |         |     |     | tion** |            |      |      |
+========+=========+=====+=====+========+============+======+======+
| **TC   | I       | 80, |     | **TC   | Interest   | 80   |      |
| C416** | nterest | 000 |     | B418** | Expenses   | ,000 |      |
|        | Rec     |     |     |        | on         |      |      |
| 134    | eivable |     |     | 631    | Borrowing  |      |      |
| 0F(73) |         |     |     | 0F(20) | From the   |      |      |
|        |         |     |     |        | Bureau of  |      |      |
|        |         |     |     |        | the Public |      |      |
|        |         |     |     |        | Debt       |      |      |
|        |         |     |     |        | and/or the |      |      |
|        |         |     |     |        | Federal    |      |      |
|        |         |     |     |        | Financing  |      |      |
|        |         |     |     |        | Bank       |      |      |
+--------+---------+-----+-----+--------+------------+------+------+
| 531    | I       |     | 80, | 214    | Accrued    |      | 80   |
| 2F(73) | nterest |     | 000 | 0F(20) | Interest   |      | ,000 |
|        | Revenue |     |     |        | Payable    |      |      |
|        | --      |     |     |        |            |      |      |
|        | Loans   |     |     |        |            |      |      |
|        | Rece    |     |     |        |            |      |      |
|        | ivable/ |     |     |        |            |      |      |
|        |         |     |     |        |            |      |      |
|        | Uni     |     |     |        |            |      |      |
|        | nvested |     |     |        |            |      |      |
|        | Funds   |     |     |        |            |      |      |
+--------+---------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Bureau of the Public | *        | **USSGL Account      | *         |
| Debt**                 | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1        | Interest Receivable  | 80,000    |
|                        | 340F(73) |                      |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 5        | Interest Revenue --  | (80,000)  |
|                        | 312F(73) | Loans                |           |
|                        |          | R                    |           |
|                        |          | eceivable/Uninvested |           |
|                        |          | Funds                |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Small Business       | *        | **USSGL Account      | *         |
| Administration**       | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 2        | Accrued Interest     | (80,000)  |
|                        | 140F(20) | Payable              |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 6        | Interest Expenses on | 80,000    |
|                        | 310F(20) | Borrowing From the   |           |
|                        |          | Bureau of the Public |           |
|                        |          | Debt and/or the      |           |
|                        |          | Federal Financing    |           |
|                        |          | Bank                 |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 02: Interest Receivable/Interest Payable**

  -------------------- ------------- ------------------- ------------- ----------------
  **Bureau of the      **Amount**    **Small Business    **Amount**    **Difference**
  Public Debt**                      Administration**                  

  1340F(73)-Interest   80,000        2140F(20)-Accrued   (80,000)      0
  Receivable                         Interest Payable                  

  TOTAL                80,000        TOTAL               (80,000)      0
  -------------------- ------------- ------------------- ------------- ----------------

**RC 05: Borrowings and Other Interest Expense/Interest Revenue**

  ---------------------- ------------- ------------------ ------------- ----------------
  **Bureau of the Public **Amount**    **Small Business   **Amount**    **Difference**
  Debt**                               Administration**                 

  5312F(73)-Interest     (80,000)      6310F(20)-         80,000        0
  Revenue-Loans                        Interest Expenses                
  Receivable/Univested                 on Borrowing From                
  Funds                                the Bureau of the                
                                       Public Debt and/or               
                                       the Federal                      
                                       Financing Bank                   

  TOTAL                  (80,000)      TOTAL              80,000        0
  ---------------------- ------------- ------------------ ------------- ----------------

### 

### 21.2.3 - Interest Payments

The Department of Agriculture, Rural Development Program, (trading
partner code 12) pays a periodic interest payment of \$60,000 to the
Bureau of the Public Debt that was previously accrued. The agency enters
the payment transaction in the IPAC system.

The following entries should be recorded:

+--------+-------------+-----+-----+--------+---------+------+------+
| **Pro  |             |     |     | **Rec  |         |      |      |
| viding |             |     |     | eiving |         |      |      |
| ag     |             |     |     | ag     |         |      |      |
| ency** |             |     |     | ency** |         |      |      |
|        |             |     |     |        |         |      |      |
| **     |             |     |     | **Depa |         |      |      |
| Bureau |             |     |     | rtment |         |      |      |
| of the |             |     |     | of     |         |      |      |
| Public |             |     |     | A      |         |      |      |
| Debt** |             |     |     | gricul |         |      |      |
|        |             |     |     | ture** |         |      |      |
+========+=============+=====+=====+========+=========+======+======+
| **No   | Custodial   | 60, |     | **TC   | Accrued | 60   |      |
| TC     | Liability   | 000 |     | B112** | I       | ,000 |      |
| E      |             |     |     |        | nterest |      |      |
| ntry** |             |     |     | 214    | Payable |      |      |
|        |             |     |     | 0F(20) |         |      |      |
| 298    |             |     |     |        |         |      |      |
| 0F(99) |             |     |     |        |         |      |      |
+--------+-------------+-----+-----+--------+---------+------+------+
| 134    | Interest    |     | 60, | 1010   | Fund    |      | 60   |
| 0F(12) | Receivable  |     | 000 |        | Balance |      | ,000 |
|        |             |     |     |        | with    |      |      |
|        |             |     |     |        | T       |      |      |
|        |             |     |     |        | reasury |      |      |
+--------+-------------+-----+-----+--------+---------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Bureau of the Public | *        | **USSGL Account      | *         |
| Debt**                 | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1        | Interest Receivable  | (60,000)  |
|                        | 340F(12) |                      |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Custodial Liability  | 60,000    |
|                        | 980F(99) |                      |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | *         |
| Agriculture**          | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance with    | (60,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Accrued Interest     | 60,000    |
|                        | 140F(20) | Payable              |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 05: Borrowings and Other Interest Expense/Interest Revenue**

  ----------------------- ------------ -------------------- ------------ ----------------
  **Bureau of the Public  **Amount**   **Department of      **Amount**   **Difference**
  Debt**                               Agriculture**                     

  1340F(12)-Interest      (60,000)     2140F(20)-Interest   60,000       0
  Revenue-Loans                        Expenses on                       
  Receivable/Uninvested                Borrowings from                   
  Funds                                Bureau of the Public              
                                       Debt                              

  TOTAL                   (60,000)     TOTAL                60,000       0
  ----------------------- ------------ -------------------- ------------ ----------------

### 

### 

### 21.2.4 - Principal Payments

The Department of Education (trading partner code 91) borrowed \$200,000
from the Bureau of the Public Debt to finance student loans and is
presently repaying \$10,000 of the borrowing at the end of the first
fiscal year. The agency initiates the repayment transaction in GWA and
the Bureau of the Public Debt approves the transaction to transfer the
funds.

The following entries should be recorded:

+-------+-------------+------+------+-------+----------+------+------+
| *     |             |      |      | *     |          |      |      |
| *Prov |             |      |      | *Rece |          |      |      |
| iding |             |      |      | iving |          |      |      |
| age   |             |      |      | age   |          |      |      |
| ncy** |             |      |      | ncy** |          |      |      |
|       |             |      |      |       |          |      |      |
| **B   |             |      |      | **    |          |      |      |
| ureau |             |      |      | Depar |          |      |      |
| of    |             |      |      | tment |          |      |      |
| the   |             |      |      | of    |          |      |      |
| P     |             |      |      | E     |          |      |      |
| ublic |             |      |      | ducat |          |      |      |
| D     |             |      |      | ion** |          |      |      |
| ebt** |             |      |      |       |          |      |      |
+=======+=============+======+======+=======+==========+======+======+
| **No  | Custodial   | 10   |      | **TC  | P        | 10   |      |
| TC    | Liability   | ,000 |      | B     | rincipal | ,000 |      |
| En    |             |      |      | 121** | Payable  |      |      |
| try** |             |      |      |       | to the   |      |      |
|       |             |      |      | 2510  | Bureau   |      |      |
| 2980  |             |      |      | F(20) | of the   |      |      |
| F(99) |             |      |      |       | Public   |      |      |
|       |             |      |      |       | Debt     |      |      |
|       |             |      |      |       | Treasury |      |      |
+-------+-------------+------+------+-------+----------+------+------+
| 1350  | Loans       |      | 10   | 1010  | Fund     |      | 10   |
| F(91) | Receivable  |      | ,000 |       | Balance  |      | ,000 |
|       |             |      |      |       | with     |      |      |
|       |             |      |      |       | Treasury |      |      |
+-------+-------------+------+------+-------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Bureau of the Public | *        | **USSGL Account      | *         |
| Debt**                 | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1        | Loans Receivable     | (10,000)  |
|                        | 350F(91) |                      |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Custodial Liability  | 10,000    |
|                        | 980F(99) |                      |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | *         |
| Education**            | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance with    | (10,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Principal Payable to | 10,000    |
|                        | 510F(20) | the Bureau of the    |           |
|                        |          | Public Debt          |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Bureau of the   **Amount**    **Department of       **Amount**    **Difference**
  Public Debt**                   Education**                         

  1350F(91)-Loans   (10,000)      2510F(20)-Principal   10,000        0
  Receivable                      Payable to the Bureau               
                                  of the Public Debt                  

  TOTAL             (10,000)      TOTAL                 10,000        0
  ----------------- ------------- --------------------- ------------- ----------------

## 21.3 - Borrowings from Treasury (FFB)

The Federal Financing Bank was established by Congress in order "to
assure coordination of federal and federally assisted borrowing programs
with the overall economic and fiscal policies of the U.S. Government, to
reduce the cost of federal and federally assisted borrowing from the
public, and to assure that such borrowings are financed in a manner
least disruptive of private financial markets and institutions." The
Bank was given broad statutory authority to finance obligations issued,
sold, or guaranteed by federal agencies so that the Bank could meet
these debt management objectives. The Federal Finance Bank has
legislative authority to borrow from the Department of the Treasury to
engage in lending to various federal entities through the purchase of
agency financial assets, the acquisition of agency debt securities and
by providing direct loans on behalf of the agency. The same methodology
for recording, tracking and reporting proceeds from borrowing, interest
payments, interest accruals and repayments for federal intragovernmental
loans should be used for Department of the Treasury, BPD and FFB loans.
However, FFB recognizes gains and losses on loans, in addition to
recording a liability instead of a custodial account for its lending
program.

### 21.3.1 - Proceeds from Borrowing

The Department of Education (trading partner code 91) borrows \$200,000
from the Federal Financing Bank to finance student loans.

The following entries should be recorded:

+-------+------------+------+------+-------+----------+------+------+
| *     |            |      |      | *     |          |      |      |
| *Prov |            |      |      | *Rece |          |      |      |
| iding |            |      |      | iving |          |      |      |
| age   |            |      |      | age   |          |      |      |
| ncy** |            |      |      | ncy** |          |      |      |
|       |            |      |      |       |          |      |      |
| **Fe  |            |      |      | **    |          |      |      |
| deral |            |      |      | Depar |          |      |      |
| Fina  |            |      |      | tment |          |      |      |
| ncing |            |      |      | of    |          |      |      |
| B     |            |      |      | E     |          |      |      |
| ank** |            |      |      | ducat |          |      |      |
|       |            |      |      | ion** |          |      |      |
+=======+============+======+======+=======+==========+======+======+
| **TC  | Loans      | 200  |      | **TC  | Fund     | 200  |      |
| C     | Receivable | ,000 |      | A     | Balance  | ,000 |      |
| 408** |            |      |      | 156** | With     |      |      |
|       |            |      |      |       | Treasury |      |      |
| 1350F |            |      |      | 1010  |          |      |      |
| (91)  |            |      |      |       |          |      |      |
+-------+------------+------+------+-------+----------+------+------+
| 1010  | Fund       |      | 200  | 2520  | P        |      | 200  |
|       | Balance    |      | ,000 | F(20) | rincipal |      | ,000 |
|       | With       |      |      |       | Payable  |      |      |
|       | Treasury   |      |      |       | to the   |      |      |
|       |            |      |      |       | Federal  |      |      |
|       |            |      |      |       | F        |      |      |
|       |            |      |      |       | inancing |      |      |
|       |            |      |      |       | Bank     |      |      |
+-------+------------+------+------+-------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Federal Financing    | *        | **USSGL Account      | **Amount  |
| Bank**                 | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1350F    | Loans Receivable     | 200,000   |
|                        | (91)     |                      |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 1010     | Fund Balance With    | (200,000) |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+

  -----------------------------------------------------------------------------
  **Department of           **Account   **USSGL Account        **Amount (based
  Education**               \#**        Title**                on the above
                                                               transaction)**
  ------------------------- ----------- ---------------------- ----------------
  Balance Sheet             1010        Fund Balance With      200,000
                                        Treasury               

  Balance Sheet             2520F (20)  Principal Payable to   (200,000)
                                        the Federal Financing  
                                        Bank                   
  -----------------------------------------------------------------------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Federal         **Amount**    **Department of       **Amount**    **Difference**
  Financing Bank**                Education**                         

  1350F(91)-Loans   200,000       2520F(20)-Principal   (200,000)     0
  Receivable                      Payable to the                      
                                  Federal Financing                   
                                  Bank                                

  TOTAL             200,000       TOTAL                 (200,000)     0
  ----------------- ------------- --------------------- ------------- ----------------

### 21.3.2 - Interest Payments

The Department of Agriculture, Rural Development Program, (trading
partner code 12) pays a periodic interest payment of \$60,000 to FFB
that was not previously accrued.

The following entries should be recorded:

+-----+---------------+-----+-----+--------+---------+------+------+
| **  |               |     |     | **Rec  |         |      |      |
| Pro |               |     |     | eiving |         |      |      |
| vid |               |     |     | ag     |         |      |      |
| ing |               |     |     | ency** |         |      |      |
| ag  |               |     |     |        |         |      |      |
| enc |               |     |     | **Depa |         |      |      |
| y** |               |     |     | rtment |         |      |      |
|     |               |     |     | of     |         |      |      |
| **F |               |     |     | A      |         |      |      |
| ede |               |     |     | gricul |         |      |      |
| ral |               |     |     | ture** |         |      |      |
| Fin |               |     |     |        |         |      |      |
| anc |               |     |     |        |         |      |      |
| ing |               |     |     |        |         |      |      |
| Ban |               |     |     |        |         |      |      |
| k** |               |     |     |        |         |      |      |
+=====+===============+=====+=====+========+=========+======+======+
| *   | Fund Balance  | 60, |     | **TC   | I       | 60   |      |
| *TC | With Treasury | 000 |     | B109** | nterest | ,000 |      |
| C10 |               |     |     |        | E       |      |      |
| 9** |               |     |     | 6310F  | xpenses |      |      |
|     |               |     |     | (20)   | on      |      |      |
| 1   |               |     |     |        | Bo      |      |      |
| 010 |               |     |     |        | rrowing |      |      |
|     |               |     |     |        | From    |      |      |
|     |               |     |     |        | the     |      |      |
|     |               |     |     |        | Bureau  |      |      |
|     |               |     |     |        | of the  |      |      |
|     |               |     |     |        | Public  |      |      |
|     |               |     |     |        | Debt    |      |      |
|     |               |     |     |        | and/or  |      |      |
|     |               |     |     |        | the     |      |      |
|     |               |     |     |        | Federal |      |      |
|     |               |     |     |        | Fi      |      |      |
|     |               |     |     |        | nancing |      |      |
|     |               |     |     |        | Bank    |      |      |
+-----+---------------+-----+-----+--------+---------+------+------+
| 53  | Interest      |     | 60, | 1010   | Fund    |      | 60   |
| 12F | Revenue --    |     | 000 |        | Balance |      | ,000 |
| (   | Loans         |     |     |        | With    |      |      |
| 12) | Receivab      |     |     |        | T       |      |      |
|     | le/Uninvested |     |     |        | reasury |      |      |
|     | Funds         |     |     |        |         |      |      |
+-----+---------------+-----+-----+--------+---------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Federal Financing    | *        | **USSGL Account      | **Amount  |
| Bank**                 | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | 60,000    |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 5312F    | Interest Revenue --  | (60,000)  |
|                        | (12)     | Loans                |           |
|                        |          | R                    |           |
|                        |          | eceivable/Uninvested |           |
|                        |          | Funds                |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | **Amount  |
| Agriculture**          | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | (60,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 6310F    | Interest Expenses on | 60,000    |
|                        | (20)     | Borrowing From the   |           |
|                        |          | Bureau of the Public |           |
|                        |          | Debt and/or the      |           |
|                        |          | Federal Financing    |           |
|                        |          | Bank                 |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 05: Borrowings and Other Interest Expense/Interest Revenue**

  ----------------------- ------------ --------------- ------------ ----------------
  **Federal Financing     **Amount**   **Department of **Amount**   **Difference**
  Bank**                               Agriculture**                

  5312F(12)-Interest      (60,000)     6310F(20)-      60,000       0
  Revenue-Loans                        Interest                     
  Receivable/Uninvested                Expenses on                  
  Funds                                Borrowing From               
                                       the Bureau of                
                                       the Public Debt              
                                       and/or the                   
                                       Federal                      
                                       Financing Bank               

  TOTAL                   (60,000)     TOTAL           60,000       0
  ----------------------- ------------ --------------- ------------ ----------------

### 

### 21.3.3 - Interest Accruals 

The Small Business Administration (trading partner code 73) accrues
interest of \$80,000 on its borrowings from the Federal Financing Bank..

The following entries should be recorded:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | *      |            |      |      |
| **Fe  |            |     |     | *Small |            |      |      |
| deral |            |     |     | Bu     |            |      |      |
| Fina  |            |     |     | siness |            |      |      |
| ncing |            |     |     | Admi   |            |      |      |
| B     |            |     |     | nistra |            |      |      |
| ank** |            |     |     | tion** |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Interest   | 80, |     | **TC   | Interest   | 80   |      |
| C     | Receivable | 000 |     | B418** | Expenses   | ,000 |      |
| 416** |            |     |     |        | on         |      |      |
|       |            |     |     | 6310F  | Borrowing  |      |      |
| 1340F |            |     |     | (20)   | From the   |      |      |
| (73)  |            |     |     |        | Bureau of  |      |      |
|       |            |     |     |        | the Public |      |      |
|       |            |     |     |        | Debt       |      |      |
|       |            |     |     |        | and/or the |      |      |
|       |            |     |     |        | Federal    |      |      |
|       |            |     |     |        | Financing  |      |      |
|       |            |     |     |        | Bank       |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5312F | Interest   |     | 80, | 2140F  | Accrued    |      | 80   |
| (73)  | Revenue -- |     | 000 | (20)   | Interest   |      | ,000 |
|       | Loans      |     |     |        | Payable    |      |      |
|       | R          |     |     |        |            |      |      |
|       | eceivable/ |     |     |        |            |      |      |
|       | Uninvested |     |     |        |            |      |      |
|       | Funds      |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Federal Financing    | *        | **USSGL Account      | *         |
| Bank**                 | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1        | Interest Receivable  | 80,000    |
|                        | 340F(73) |                      |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 5        | Interest Revenue --  | (80,000)  |
|                        | 312F(73) | Loans                |           |
|                        |          | R                    |           |
|                        |          | eceivable/Uninvested |           |
|                        |          | Funs                 |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Small Business       | *        | **USSGL Account      | *         |
| Administration**       | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 2        | Accrued Interest     | (80,000)  |
|                        | 140F(20) | Payable              |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 6        | Interest Expenses on | 80,000    |
|                        | 310F(20) | Borrowing From the   |           |
|                        |          | Bureau of the Public |           |
|                        |          | Debt and/or the      |           |
|                        |          | Federal Financing    |           |
|                        |          | Bank                 |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 02: Interest Receivable/Interest Payable**

  -------------------- ------------- ------------------- ------------- ----------------
  **Federal Financing  **Amount**    **Small Business    **Amount**    **Difference**
  Bank**                             Administration**                  

  1340F(73)-Interest   80,000        2140F(20)-Accrued   (80,000)      0
  Receivable                         Interest Payable                  

  TOTAL                80,000        TOTAL               (80,000)      0
  -------------------- ------------- ------------------- ------------- ----------------

**RC 05: Borrowings and Other Interest Expense/Interest Revenue**

  ---------------------- ------------- ------------------ ------------- ----------------
  **Federal Financing    **Amount**    **Small Business   **Amount**    **Difference**
  Bank**                               Administration**                 

  5312F(73)-Interest     (80,000)      6310F(20)-         80,000        0
  Revenue-Loans                        Interest Expenses                
  Receivable/Univested                 on Borrowing From                
  Funds                                the Bureau of the                
                                       Public Debt and/or               
                                       the Federal                      
                                       Financing Bank                   

  TOTAL                  (80,000)      TOTAL              80,000        0
  ---------------------- ------------- ------------------ ------------- ----------------

### 

### 21.3.4 - Principal Payments

The Department of Education (trading partner code 91) borrows \$200,000
from the Federal Financing Bank to finance student loans and repays
\$10,000 at the end of the first fiscal year.

The following entries should be recorded:

+--------+-----------+-----+-----+--------+-----------+------+------+
| **Pro  |           |     |     | **Rec  |           |      |      |
| viding |           |     |     | eiving |           |      |      |
| ag     |           |     |     | ag     |           |      |      |
| ency** |           |     |     | ency** |           |      |      |
|        |           |     |     |        |           |      |      |
| **F    |           |     |     | **Depa |           |      |      |
| ederal |           |     |     | rtment |           |      |      |
| Fin    |           |     |     | of     |           |      |      |
| ancing |           |     |     | Educa  |           |      |      |
| Bank** |           |     |     | tion** |           |      |      |
+========+===========+=====+=====+========+===========+======+======+
| **TC   | Fund      | 10, |     | **TC   | Principal | 10   |      |
| C      | Balance   | 000 |     | A      | Payable   | ,000 |      |
| 408R** | with      |     |     | 156R** | to        |      |      |
|        | Treasury  |     |     |        | Federal   |      |      |
| 1010   |           |     |     | 2520F  | Finance   |      |      |
|        |           |     |     | (20)   | Bank      |      |      |
+--------+-----------+-----+-----+--------+-----------+------+------+
| 1350F  | Loans     |     | 10, | 1010   | Fund      |      | 10   |
| (91)   | R         |     | 000 |        | Balance   |      | ,000 |
|        | eceivable |     |     |        | With      |      |      |
|        |           |     |     |        | Treasury  |      |      |
+--------+-----------+-----+-----+--------+-----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

  ---------------------------------------------------------------------------
  **Federal Financing Bank  **Account   **USSGL Account        **Amount**
  Statement**               \#**        Title**                (based on the
                                                               above
                                                               transaction)
  ------------------------- ----------- ---------------------- --------------
  Balance Sheet             1350F(91)   Loans Receivable       (10,000)

  Balance Sheet             1010        Fund Balance           10,000
  ---------------------------------------------------------------------------

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | **Amount  |
| Education**            | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | (10,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Principal Payable to | 10,000    |
|                        | 520F(20) | the Federal Finance  |           |
|                        |          | Bank                 |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Federal         **Amount**    **Department of       **Amount**    **Difference**
  Financing Bank**                Education**                         

  1350F(91)-Loans   (10,000)      2520F(20)-Principal   10,000        0
  Receivable                      Payable to the                      
                                  Federal Finance Bank                

  TOTAL             (10,000)      TOTAL                 10,000        0
  ----------------- ------------- --------------------- ------------- ----------------

### 21.3.5 - Gains on the Disposition of FFB Loans

The Department of Agriculture (trading partner code 12) prepays (early
disposition) a \$50,000 FFB loan for \$48,000 cash (gain of \$2,000).

The following entries should be recorded:

+---------+----------+-----+-----+---------+----------+------+------+
| **Pr    |          |     |     | **Re    |          |      |      |
| oviding |          |     |     | ceiving |          |      |      |
| a       |          |     |     | a       |          |      |      |
| gency** |          |     |     | gency** |          |      |      |
|         |          |     |     |         |          |      |      |
| **      |          |     |     | **Dep   |          |      |      |
| Federal |          |     |     | artment |          |      |      |
| Fi      |          |     |     | of      |          |      |      |
| nancing |          |     |     | Agricu  |          |      |      |
| Bank**  |          |     |     | lture** |          |      |      |
+=========+==========+=====+=====+=========+==========+======+======+
| **No TC | Fund     | 48, |     | **No TC | P        | 50   |      |
| entry** | Balance  | 000 |     | entry** | rincipal | ,000 |      |
|         | With     |     |     |         | Payable  |      |      |
| 1010    | Treasury |     |     | 25      | to the   |      |      |
|         |          |     |     | 20F(20) | Federal  |      |      |
|         |          |     |     |         | F        |      |      |
|         |          |     |     |         | inancing |      |      |
|         |          |     |     |         | Bank     |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 72      | Losses   | 2,  |     | 1010    | Fund     |      | 48   |
| 12F(12) | on       | 000 |     |         | Balance  |      | ,000 |
|         | Dis      |     |     |         | With     |      |      |
|         | position |     |     |         | Treasury |      |      |
|         | of       |     |     |         |          |      |      |
|         | Bo       |     |     |         |          |      |      |
|         | rrowings |     |     |         |          |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 13      | Loans    |     | 50, | 71      | Gains on |      | 2    |
| 50F(12) | Re       |     | 000 | 12F(20) | Dis      |      | ,000 |
|         | ceivable |     |     |         | position |      |      |
|         |          |     |     |         | of       |      |      |
|         |          |     |     |         | Bo       |      |      |
|         |          |     |     |         | rrowings |      |      |
+---------+----------+-----+-----+---------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Federal Financing    | *        | **USSGL Account      | *         |
| Bank**                 | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | 48,000    |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 1        | Loans Receivable     | (50,000)  |
|                        | 350F(12) |                      |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 7        | Losses on            | 2,000     |
|                        | 212F(12) | Disposition of       |           |
|                        |          | Borrowings           |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | *         |
| Agriculture**          | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | (48,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Principal Payable to | 50,000    |
|                        | 520F(20) | the Federal          |           |
|                        |          | Financing Bank       |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 7        | Gains on Disposition | (2,000)   |
|                        | 112F(20) | of Borrowings        |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Federal         **Amount**    **Department of       **Amount**    **Difference**
  Financing Bank**                Agriculture**                       

  1350F(12)-Loans   (50,000)      2520F(20)-Principal   50,000        0
  Receivable                      Payable to the                      
                                  Federal Financing                   
                                  Bank                                

  TOTAL             (50,000)      TOTAL                 50,000        0
  ----------------- ------------- --------------------- ------------- ----------------

**RC 06: Borrowings-Losses/Gains**

  ------------------ ------------- ----------------- ------------- ----------------
  **Federal          **Amount**    **Department of   **Amount**    **Difference**
  Financing Bank**                 Agriculture**                   

  7212F(12)-Losses   2,000         7112F(20)-Gains   (2,000)       0
  on Disposition of                on Disposition of               
  Borrowings                       Borrowings                      

  TOTAL              2,000         TOTAL             (2,000)       0
  ------------------ ------------- ----------------- ------------- ----------------

### 

### 21.3.6 - Losses on the Disposition of FFB Loans

The Department of Agriculture (trading partner code 12) prepays a
\$50,000 FFB loan for \$54,000 (loss of \$4,000).

The following entries should be recorded:

+---------+----------+-----+-----+---------+----------+------+------+
| **Pr    |          |     |     | **Re    |          |      |      |
| oviding |          |     |     | ceiving |          |      |      |
| a       |          |     |     | a       |          |      |      |
| gency** |          |     |     | gency** |          |      |      |
|         |          |     |     |         |          |      |      |
| **      |          |     |     | **Dep   |          |      |      |
| Federal |          |     |     | artment |          |      |      |
| Fi      |          |     |     | of      |          |      |      |
| nancing |          |     |     | Agricu  |          |      |      |
| Bank**  |          |     |     | lture** |          |      |      |
+=========+==========+=====+=====+=========+==========+======+======+
| **No TC | Fund     | 54, |     | **No TC | P        | 50   |      |
| entry** | Balance  | 000 |     | entry** | rincipal | ,000 |      |
|         | With     |     |     |         | Payable  |      |      |
| 1010    | Treasury |     |     | 25      | to the   |      |      |
|         |          |     |     | 20F(20) | Federal  |      |      |
|         |          |     |     |         | F        |      |      |
|         |          |     |     |         | inancing |      |      |
|         |          |     |     |         | Bank     |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 13      | Loans    |     | 50, | 72      | Losses   | 4    |      |
| 50F(12) | Re       |     | 000 | 12F(20) | on       | ,000 |      |
|         | ceivable |     |     |         | Dis      |      |      |
|         |          |     |     |         | position |      |      |
|         |          |     |     |         | of       |      |      |
|         |          |     |     |         | Bo       |      |      |
|         |          |     |     |         | rrowings |      |      |
+---------+----------+-----+-----+---------+----------+------+------+
| 71      | Gains on |     | 4,  | 1010    | Fund     |      | 54   |
| 12F(12) | Dis      |     | 000 |         | Balance  |      | ,000 |
|         | position |     |     |         | With     |      |      |
|         | of       |     |     |         | Treasury |      |      |
|         | Bo       |     |     |         |          |      |      |
|         | rrowings |     |     |         |          |      |      |
+---------+----------+-----+-----+---------+----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

  ---------------------------------------------------------------------------
  **Federal Financing       **Account   **USSGL Account        **Amount**
  Bank**                    \#**        Title**                (based on the
                                                               above
                                                               transaction)
  ------------------------- ----------- ---------------------- --------------
  Balance Sheet             1010        Fund Balance With      54,000
                                        Treasury               

  Balance Sheet             1350F(12)   Loans Receivable       (50,000)

  Statement of Net Cost     7112F(12)   Gains on Disposition   (4,000)
                                        of Borrowings          
  ---------------------------------------------------------------------------

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | *         |
| Agriculture**          | *Account | Title**              | *Amount** |
|                        | \#**     |                      | (based on |
| **Statement**          |          |                      | the above |
|                        |          |                      | tra       |
|                        |          |                      | nsaction) |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | (54,000)  |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 2        | Principal Payable to | 50,000    |
|                        | 520F(20) | the Federal          |           |
|                        |          | Financing Bank       |           |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 7        | Losses on            | 4,000     |
|                        | 212F(20) | Disposition of       |           |
|                        |          | Borrowings           |           |
+------------------------+----------+----------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 17: Loans Receivable/Payable**

  ----------------- ------------- --------------------- ------------- ----------------
  **Federal         **Amount**    **Department of       **Amount**    **Difference**
  Financing Bank**                Agriculture**                       

  1350F(12)-Loans   (50,000)      2520F(20)-Principal   50,000        0
  Receivable                      Payable to the                      
                                  Federal Financing                   
                                  Bank                                

  TOTAL             (50,000)      TOTAL                 50,000        0
  ----------------- ------------- --------------------- ------------- ----------------

**RC 06: Borrowings-Losses/Gains**

  ----------------- ------------- ------------------ ------------- ----------------
  **Federal         **Amount**    **Department of    **Amount**    **Difference**
  Financing Bank**                Agriculture**                    

  7112F(12)-Gains   (4,000)       7212F(20)-Losses   4,000         0
  on Disposition of               on Disposition of                
  Borrowings                      Borrowings                       

  TOTAL             (4,000)       TOTAL              4,000         0
  ----------------- ------------- ------------------ ------------- ----------------

## 21.4 - Transactions with the DOL Relating to the FECA

The Federal Employees\' Compensation Special Benefit Fund was
established under the authority of the Federal Employees\' Compensation
Act (FECA). The FECA Special Benefits Fund pays for income lost and
medical costs for Federal civilian employees injured on the job,
employees who have incurred a work-related occupational disease and
beneficiaries of employees whose death is attributable to a job-related
injury or occupational disease.

The FECA Special Benefits Fund pays benefits on behalf of Federal
entities as costs are incurred and bills (charges back) the entity
annually (August 15) for the costs incurred during the previous 12-month
period ended June 30 (July 1 -- June 30). Federal entities fund the FECA
payments through appropriations or operating revenues. For appropriated
funds, the payment is due at the beginning of the second fiscal year
after receipt of the bill (approximately 15 months). These liabilities
due to the FECA Special Benefits Fund are recorded by the entities as
unfunded (if annual appropriations are used) at the time of receipt of
the bill. The liability amounts (including accruals) are provided by the
DOL (on its website) by the 5^th^ business day following the end of the
preceding quarter.

"Government Corporations" are billed an administrative fee -- fair
share. The fair share fee is recorded as an operating expense in the
fiscal year billed.

Federal entities with annual appropriations should recognize the
unfunded liability for the charge backs at the time of receipt of the
bill. The amount recorded should equal the amount billed by DOL.
Generally, entities with no-year appropriations should recognize a
funded liability and the funding availability at the time of the receipt
of the chargeback from DOL. Generally entities with no-year
appropriations should recognize a funded liability and the funding
availability at the time of the receipt of the chargeback from DOL.

On or before August 15 of each year, DOL submits a yearly billing
(chargeback) report to Federal entities. The report is entitled
*Notification of Workers' Compensation Cost* *Incurred on Your Behalf*
(annual chargeback report) and covers the preceding 12-month period
ended June 30 (July 1 through June 30). Additionally, each entity
receives a quarterly Detailed Chargeback Report. The quarterly report
provides a detailed listing of amounts paid by the FECA fund from the
beginning of the current program year through the end of the quarter.
The current year FECA expense and total liability will be calculated
using information contained in these reports.

In general, the FECA expense and liability is calculated as follows:

[Accrued FECA Liability:]{.underline}

The amount of accrued FECA liability (unfunded) for the year ended
September 30, 2005 should equal:

> Add: Annual FECA Chargeback Report for the period July 1, 2003 through
> June 30, 2004.
>
> Add: Annual FECA Chargeback Report for the period July 1, 2004 through
> June 30, 2005.
>
> Add: Quarterly FECA Chargeback Report for the quarter ended September
> 30, 2005\*.

[FECA Expense:]{.underline}

The current year expense should equal:

> Add: Annual FECA Chargeback Report for the period July 1, 2004 through
> June 30, 2005.
>
> Add: Quarterly FECA Chargeback Report for the quarter ended September
> 30, 2005\*
>
> Less: Quarterly FECA Chargeback Report for the quarter ended September
> 30, 2004

When the agencies receive budget authority to pay DOL for the accrued
FECA costs, the unfunded FECA liability should be reclassified to funded
liability. The funded liability will be reduced when the payment of the
chargeback is made to DOL-FECA. Federal entities with no year
appropriations should record a funded liability upon receipt of the
billing from DOL.

Annually, Federal entities are allocated the portion of the long term
FECA actuarial liability attributable to the entity. The liability is
calculated to estimate the expected liability for death, disability,
medical and miscellaneous costs for approved compensation cases. The
liability amounts and the calculation methodologies are provided by DOL
to the entities by September 15. However, the actuarial liability is not
part of the intragovernmental elimination process or the IFCS.

Each entity should record its portion of the FECA actuarial liability
based on amounts provided by DOL. Each year, entities should record the
change in the actuarial liability. The entity's actuarial liability
balance should equal the amounts provided by DOL. The expense incurred
for the year should equal the difference between the current year's
liability and the liability for the previous year.

### 

### 21.4.1 - FECA Liability and FECA Actuarial Liability Transactions - Example

The Department of Justice (trading partner code 15) received the
following reports/information from the Department of Labor (trading
partner code 16):

I. Quarterly FECA Chargeback Report:

July 1, 2002 - September 30, 2002 \$4,000

July 1, 2003 - September 30, 2003\* \$3,000

II\. Notification of Workers Compensation Cost Incurred on Your

Behalf by DOL Employment Standard Administration Report

(Annual FECA Chargeback Report):

July 1, 2000-- June 30, 2001 \$15,000

July 1, 200 1 -- June 30, 2002 \$18,000

July 1, 2002-- June 30, 2003 \$20,000

III. Additional Accrual Information:

> (From FY 2002 DOL web page)
>
> Allocation of Accrued Benefits -- September 30, 2002 \$1,000
>
> Allocation of Overpayment Receivables -- September 30, 2002 (\$600)
>
> (From FY 2003 DOL web page)
>
> Allocation of Accrued Benefits -- September 30, 2003 \$1,350
>
> Allocation of Overpayment Receivables -- September 30, 2003 (\$800)

IV\. Fair Share (Administrative Fee) -- Due in FY 2004 \$5,000

V. DOL Estimates of Total FECA Future Liabilities Report:

Fiscal year 2002 \$140,000

Fiscal year 2003 \$160,000

VI\. Accrued FECA liability for fiscal year 2003 (prior year trial
balance) \$37,400

The following sections provide the fiscal year 2002 beginning trial
balance, accounting entries, pre-closing trial balance and financial
statements for DOJ (partner code 15) and DOL (partner code 16) based on
the above information.

**1.** **Accrued FECA Liability and Expense:** Federal entities receive
FECA chargeback reports from DOL and record accruals for the unfunded
FECA liability and expense incurred during the current fiscal year. (If
the entity has no year appropriations, the FECA liability would be
funded). DOL publishes FECA liability information including amounts for
the allocation of

accrued benefits and allocation of overpayment receivables for all
agencies on the DOL/OCFO website:
[http://www](http://www/)dol.gov/ocfo/publications.html

**Department of Justice Example:**

DOJ unfunded FECA liability and FECA expense for fiscal year 200 3 is
calculated as follows:

  ----------------------------------------------------- -----------------
                                                        

  Annual FECA Chargeback for 7/1/01 - 6/30/02           18,000.00

  Annual FECA Chargeback for 7/1/02- 6/30/03            20,000.00

  Quarterly FECA Chargeback for 7/1/03- 9/30/03\*       3,000.00

  **Unfunded FECA Liability for fiscal year 2003        41,000.00
  (before Allocations)**                                

                                                        

  Allocation of Accrued Benefits as of 9/30/03          1,350.00

  Allocation of Overpayment Receivables as of 9/30/03   (800.00)

  **Unfunded FECA Liability for fiscal year 2003**      41,550.00

                                                        

  Unfunded FECA Liability for fiscal year 2002(before   37,000.00
  Allocations)                                          

  Allocation of Accrued Benefits as of 9/30/02          1,000.00

  Allocation of Overpayment Receivables as of 9/30/02   (600.00)

  **Unfunded FECA Liability for fiscal year 2002**      37,400.00

                                                        

  **FY 2003 Unfunded FECA benefit expense**             4,150.00

                                                        

  Annual FECA Chargeback for 7/1/02 - 6/30/03           20,000.00

  Quarterly FECA Chargeback for 7/1/02 - 9/30/02        (4,000.00)

  Quarterly FECA Chargeback for 7/1/03 - 9/30/03        3,000.00

  Net Allocation of Accrued Ben/Overpayment Rec. as of  550.00
  9/30/03                                               

  Net Allocation of Accrued Ben/Overpayment Rec. as of  400.00
  9/30/02                                               

  **Fiscal Year 2003 total FECA expense**               19,550.00
  ----------------------------------------------------- -----------------

**[Beginning Balances - 10/1/02]{.underline}**:

  ----------------------------------------------------------------------------
  **Department of Labor**   **Account   **USSGL Account Title**   **Amount**
                            \#**                                  
  ------------------------- ----------- ------------------------- ------------
  Balance Sheet             1010        Fund Balance With         8,000
                                        Treasury                  

  Balance Sheet             1320F (15)  Employment Benefit        37,400
                                        Contributions Receivable  

  Balance Sheet             3310        Cumulative Results of     (45,400)
                                        Operations                
  ----------------------------------------------------------------------------

  -------------------------------------------------------------------------
  **Department of        **Account   **USSGL Account Title**   **Amount**
  Justice**              \#**                                  
  ---------------------- ----------- ------------------------- ------------
  Balance Sheet          2225F (16)  Unfunded FECA Liability   (37,400)

  Balance Sheet          3310        Cumulative Results of     37,400
                                     Operations                
  -------------------------------------------------------------------------

####### Proprietary entry to appropriate the Annual FECA Chargeback 

**7/1/ 00 -- 6/30/ 01:**

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
|       | No Entry   |     |     | **TC   | Fund       | 15   |      |
|       |            |     |     | A104** | Balance    | ,000 |      |
|       |            |     |     |        | With       |      |      |
|       |            |     |     | 1010   | Treasury   |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
|       |            |     |     | 3101   | Unexpended |      | 15   |
|       |            |     |     |        | Appr       |      | ,000 |
|       |            |     |     |        | opriations |      |      |
|       |            |     |     |        | --         |      |      |
|       |            |     |     |        | Appr       |      |      |
|       |            |     |     |        | opriations |      |      |
|       |            |     |     |        | Received   |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

**Entry to reclassify unfunded accrued FECA liability and expense to
funded accrued FECA liability and expense for the Annual FECA Chargeback
7/1/ 00 -- 6/30/ 01**:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Employment | 15, |     | **TC   | Unfunded   | 15   | 15   |
| C     | Benefit    | 000 |     | B      | FECA       | ,000 | ,000 |
| 416** | Con        |     |     | 422R** | Liability  |      |      |
|       | tributions |     |     |        |            |      |      |
| 1320F | Receivable |     |     | 2225F  | Employer   |      |      |
| (15)  | (funded)\* |     |     | (16)   | Con        |      |      |
|       |            |     |     |        | tributions |      |      |
|       |            |     |     | 6850F  | to         |      |      |
|       |            |     |     |        | Employee   |      |      |
|       |            |     |     | \(20\) | Benefit    |      |      |
|       |            |     |     |        | Programs   |      |      |
|       |            |     |     |        | Not        |      |      |
|       |            |     |     |        | Requiring  |      |      |
|       |            |     |     |        | Current    |      |      |
|       |            |     |     |        |            |      |      |
|       |            |     |     |        | Year       |      |      |
|       |            |     |     |        | Budget     |      |      |
|       |            |     |     |        | Authority  |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 1320F | Employment |     | 15, | **TC   | Other      | 15   | 15   |
| (15)  | Benefit    |     | 000 | E106** | Post -     | ,000 | ,000 |
|       | Con        |     |     |        | Employment |      |      |
|       | tributions |     |     | 2215F  | Benefits   |      |      |
|       | Receivable |     |     | (16)   |            |      |      |
|       | (u         |     |     |        | Due and    |      |      |
|       | nfunded)\* |     |     | 6400F  | Payable    |      |      |
|       |            |     |     | (16)   |            |      |      |
|       |            |     |     |        | Benefits   |      |      |
|       |            |     |     |        | Expense    |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5400F | Benefit    | 15, |     | **TC   | Unexpended | 15   | 15   |
| (15)  | Program    | 000 |     | B134** | Approp     | ,000 | ,000 |
|       | Revenue    |     |     |        | riations - |      |      |
|       | (unfunded) |     |     | 3107   | Used       |      |      |
|       |            |     |     |        |            |      |      |
|       |            |     |     | 5700   | Expended   |      |      |
|       |            |     |     |        | Appr       |      |      |
|       |            |     |     |        | opriations |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5400F | Benefit    |     | 15, |        |            |      |      |
| (15)  | Program    |     | 000 |        |            |      |      |
|       | Revenue    |     |     |        |            |      |      |
|       | (funded)   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
|       |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

\* This is [only]{.underline} for the Department of Labor.

**Entry to record DOJ payment to DOL for Annual FECA Chargeback 7/1/ 00
-- 6/30/ 01**

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Fund       | 15, |     | **TC   | Other      | 15   |      |
| A     | Balance    | 000 |     | B110** | Post-      | ,000 |      |
| 195** | With       |     |     |        | Employment |      |      |
|       | Treasury   |     |     | 2215F  | Benefits   |      |      |
| 1010  |            |     |     | (16)   | Due and    |      |      |
|       |            |     |     |        | Payable    |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 1320F | Employment |     | 15, | 1010   | Fund       |      | 15   |
|       | Benefit    |     | 000 |        | Balance    |      | ,000 |
| \     | Con        |     |     |        | With       |      |      |
| (15\) | tributions |     |     |        | Treasury   |      |      |
|       | Receivable |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+----------------------+-------+----------------------+---------------+
| **Department of      | **Ac  | **USSGL Account      | **Amount**    |
| Labor**              | count | Title**              |               |
|                      | \#**  |                      | **(based on   |
|                      |       |                      | the above     |
|                      |       |                      | t             |
|                      |       |                      | ransaction)** |
+======================+=======+======================+===============+
| Balance Sheet        | 1010  | Fund Balance With    | 15,000        |
|                      |       | Treasury             |               |
+----------------------+-------+----------------------+---------------+
| Balance Sheet        | 1320F | Employment Benefit   | (15,000)      |
|                      | (15)  | Contributions        |               |
|                      |       | Receivable           |               |
+----------------------+-------+----------------------+---------------+

+----------------------+-------+----------------------+---------------+
| **Department of      | **Ac  | **USSGL Account      | **Amount**    |
| Justice**            | count | Title**              |               |
|                      | \#**  |                      | **(based on   |
|                      |       |                      | the above     |
|                      |       |                      | t             |
|                      |       |                      | ransaction)** |
+======================+=======+======================+===============+
| Balance Sheet        | 2215F | Other                | 15,000        |
|                      | (16)  | Post-Employment      |               |
|                      |       | Benefits Due and     |               |
|                      |       | Payable              |               |
+----------------------+-------+----------------------+---------------+
| Balance Sheet        | 1010  | Fund Balance With    | (15,000)      |
|                      |       | Treasury             |               |
+----------------------+-------+----------------------+---------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 21: Benefit Program Contributions Receivables and Payables**

+----------------+------------+------------+------------+------------+
| **Department   | **Amount** | **         | **Amount** | **Di       |
| of Labor**     |            | Department |            | fference** |
|                |            | of         |            |            |
|                |            | Justice**  |            |            |
+----------------+------------+------------+------------+------------+
| 1320F(         | (15,000)   | 2225F(16   | 15,000     | 0          |
| 15)-Employment |            | )-Unfunded |            |            |
| Benefit        | 15,000     | FECA       | (15,000)   | 0          |
| Contributions  |            | Liability  |            |            |
| Receivables    |            |            |            |            |
|                |            | 2215F      |            |            |
| 1320F(         |            | (16)-Other |            |            |
| 15)-Employment |            | Post       |            |            |
| Benefit        |            | Employment |            |            |
| Contributions  |            |            |            |            |
| Receivables    |            |            |            |            |
| (funded)\*     |            |            |            |            |
+----------------+------------+------------+------------+------------+
| TOTAL          | 0          | TOTAL      | 0          | 0          |
+----------------+------------+------------+------------+------------+

**RC 26: Benefit Program Costs/Revenues**

+----------------+------------+------------+------------+------------+
| **Department   | **Amount** | **         | **Amount** | **Di       |
| of Labor**     |            | Department |            | fference** |
|                |            | of         |            |            |
|                |            | Justice**  |            |            |
+----------------+------------+------------+------------+------------+
| 5400F(15)-     | 15,000     | 6850F(16   | (15,000)   | 0          |
| Benefit        |            | )-Employer |            |            |
| Program        | (15,000)   | con        | 15,000     | 0          |
| (unfunded)     |            | tributions |            |            |
|                |            | to         |            |            |
| 5400F(15)-     |            | Employee   |            |            |
| Benefit        |            | Benefit    |            |            |
| Program        |            | Programs   |            |            |
| Revenue        |            | not        |            |            |
| (funded)       |            | Requiring  |            |            |
|                |            | Current    |            |            |
|                |            | Year       |            |            |
|                |            | Budget     |            |            |
|                |            | Authority  |            |            |
|                |            |            |            |            |
|                |            | 6400F(16   |            |            |
|                |            | )-Benefits |            |            |
|                |            | Expense    |            |            |
+----------------+------------+------------+------------+------------+
| TOTAL          | 0          | TOTAL      | 0          | 0          |
+----------------+------------+------------+------------+------------+

**Entry to record DOL payment of FECA claims on behalf of DOJ**

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **No  | Benefits   | 19, |     |        | No Entry   |      |      |
| TC    | Expense    | 150 |     |        |            |      |      |
| En    |            |     |     |        |            |      |      |
| try** |            |     |     |        |            |      |      |
|       |            |     |     |        |            |      |      |
| 6400N |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 1010  | Fund       |     | 19, |        |            |      |      |
|       | Balance    |     | 150 |        |            |      |      |
|       | With       |     |     |        |            |      |      |
|       | Treasury   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

**Entry to record DOJ accrued FECA expense for fiscal year 2003**

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Employment | 19, |     | **TC   | Employer   | 19   |      |
| C     | Benefit    | 150 |     | B422** | Con        | ,150 |      |
| 422** | Con        |     |     |        | tributions |      |      |
|       | tributions |     |     | 6850F  | to         |      |      |
| 1320F | Receivable |     |     | (16)   | Employee   |      |      |
| (15)  | (unfunded) |     |     |        | Benefit    |      |      |
|       |            |     |     |        | Programs   |      |      |
|       |            |     |     |        | Not        |      |      |
|       |            |     |     |        | Requiring  |      |      |
|       |            |     |     |        | Current    |      |      |
|       |            |     |     |        | -Year      |      |      |
|       |            |     |     |        | Budget     |      |      |
|       |            |     |     |        | Authority  |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5400F | Benefit    |     | 19, | 2225F  | Unfunded   |      | 19   |
| (15)  | Program    |     | 150 | (16)   | FECA       |      | ,150 |
|       | Revenue    |     |     |        | Liability  |      |      |
|       | (unfunded) |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The pre-closing trial balance crosswalk of these accounts is as follows:

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Labor**                | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | 3,850     |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1320F  | Employment Benefit     | 41,550    |
|                        | (15)   | Contributions          |           |
|                        |        | Receivable (unfunded)  |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 3310   | Cumulative Results of  | (45,400)  |
|                        |        | Operations             |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5400F  | Benefit Program        | (15,000)  |
|                        | (15)   | Revenue (funded)       |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5400F  | Benefit Program        | (4,150)   |
|                        | (15)   | Revenue (unfunded)     |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6400N  | Operating              | 19,150    |
|                        |        | Expenses/Program Costs |           |
|                        | \(15\) |                        |           |
+------------------------+--------+------------------------+-----------+

  --------------------------------------------------------------------------------
  **Department of Justice** **Account   **USSGL Account Title**   **Amount (based
                            \#**                                  on the above
                                                                  transaction**)
  ------------------------- ----------- ------------------------- ----------------
  Balance Sheet             2225F (16)  Unfunded FECA Liability   (41,550)

  Balance Sheet             3310        Cumulative Results of     37,400
                                        Operation                 

  Statement of Net Cost     5700        Expended Appropriations   (15,000)

  Statement of Net Cost     6400N (16)  Benefit Expense           15,000

  Statement of Net Cost     6850F (16)  Employer Contributions to 4,150
                                        Employee Benefit Programs 
                                        Not Requiring Current     
                                        -Year Budget Authority    
  --------------------------------------------------------------------------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 21: Benefit Program Contributions Receivables and Payables**

  ---------------------- ------------- -------------------- ------------- ----------------
  **Department of        **Amount**    **Department of      **Amount**    **Difference**
  Labor**                              Justice**                          

  1320F(15)-Employment   19,150        2225F(16)-Unfunded   (19,150)      0
  Benefit Contributions                FECA Liability                     
  Receivable (unfunded)                                                   

  TOTAL                  19,150        TOTAL                (19,150)      0
  ---------------------- ------------- -------------------- ------------- ----------------

**RC 26: Benefit Program Costs/Revenues**

  ------------------- ------------- -------------------- ------------- ----------------
  **Department of     **Amount**    **Department of      **Amount**    **Difference**
  Labor**                           Justice**                          

  5400F(15)-Benefit   (19,150)      6850F(16)-Employer   19,150        0
  Program Revenue                   Contributions to                   
  (Unfunded)                        Employee Benefit                   
                                    Programs Not                       
                                    Requiring                          
                                    Current-Year Budget                
                                    Authority                          

  TOTAL               (19,150)      TOTAL                19,150        0
  ------------------- ------------- -------------------- ------------- ----------------

### 21.4.2 - Actuarial FECA Liability

Agencies record the change in the FECA actuarial liability to adjust the
liability to equal the amount provided by DOL on the Estimates of Total
FECA Future Liabilities Report. Actuarial liabilities for future
benefits should be recorded in Federal entity records as "N"
transactions. DOL does not record a corresponding entry. Additionally,
budgetary accounting is not required when recording transactions related
to the actuarial liability.

The Department of Justice change in the FECA actuarial liability is
calculated as follows:

  ------------------------------------------------- ---------------------
  Fiscal Year 2003                                  \$160,000

  Fiscal Year 2002                                  (140,000)

  Fiscal Year 2003 Actuarial expense                \$ 20,000
  ------------------------------------------------- ---------------------

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | *         |
| Justice**              | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Beginning Trial      |        |                        | the above |
| Balance**              |        |                        | tra       |
|                        |        |                        | nsaction) |
| **(10/1/200 1)**       |        |                        |           |
+========================+========+========================+===========+
| Balance Sheet          | 2650N  | Actuarial FECA         | (140,000) |
|                        |        | Liability              |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 3310   | Cumulative Results of  | 140,000   |
|                        |        | Operations             |           |
+------------------------+--------+------------------------+-----------+

#### 

#### Entry to record the change in the FECA actuarial liability in 2003

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | Jus    |            |      |      |
| of    |            |     |     | tice** |            |      |      |
| La    |            |     |     |        |            |      |      |
| bor** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
|       | No entry   |     |     | TC     | Changes in | 20   |      |
|       |            |     |     | B426   | Actuarial  | ,000 |      |
|       |            |     |     |        | Liability  |      |      |
|       |            |     |     | 7600N  |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
|       |            |     |     | 2650N  | Actuarial  |      | 20   |
|       |            |     |     |        | FECA       |      | ,000 |
|       |            |     |     |        | Liability  |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The pre-closing reporting of these accounts for 9/30/2003 is as follows:

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Justice**              | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 2650N  | Actuarial FECA         | (160,000) |
|                        |        | Liability              |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 3310   | Cumulative Results of  | 140,000   |
|                        |        | Operation              |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 7600N  | Changes in Actuarial   | 20,000    |
|                        |        | Liability              |           |
+------------------------+--------+------------------------+-----------+

**[21.5 - Transactions with DOL Relating to Unemployment Insurance
(UI)]{.underline}**

The Federal Employees Compensation Account was established by section
909 of the Social Security Act. The account was established to provide
funding for the Unemployment Compensation for Federal Employees (UCFE)
program and Unemployment Compensation for Ex Military (UCX) program
which provides unemployment benefits to Federal workers and Military
personnel similar to those provided by State unemployment insurance laws
to workers in private industry. States, through agreement with the
Secretary of Labor, act as agents in administering this program.

Benefits are provided to unemployed Federal civilian and Ex Military
Personnel workers in the same amount, on the same terms, and subject to
the same conditions as the compensation which would be payable under the
Unemployment Compensation (UC) law of the State if their Federal service
and Federal wages had been included as employment and wages under that
State law.

The account's major source of funding is reimbursements from each
employing agency. These reimbursements are made quarterly.

**[21.5.1 - FEC Chargeback System]{.underline}**

The Federal Employment Compensation (FEC) chargeback system was
established to

track unemployment payments made on behalf of each employing agency and
billed

for reimbursement. The FEC chargeback system retains a database of bill
and receipt

information. The bill information contains a reference number, the
chargeback

quarter date, the date the chargeback was run, an agency identification
number and

the dollar amount . The receipt information contains a reference number,

the chargeback quarter date, the posting date to the system and the
collection date, as

well as agency identification number and dollar amount of the receipt.

The receivable from other Federal agencies consists of receivables
providing and receivables not providing budgetary resources, recorded to
USSGL 1320. At year end receivables providing budgetary resources
consists of the funded liability and includes all billings through the
third quarter of the fiscal year and all collections through year end.
The receivables not providing budgetary resources consists of an
estimate of the 09/30 chargeback bill based on the previous bill, a
receivable for accrued benefits and a receivable for future payments
under current existing claims. These amounts are allocated by agency
based on the fourth quarter bill estimate.

Accruals are recorded for benefit payments for days compensable prior to
fiscal year-end that were paid subsequent to fiscal year-end, based on
estimates provided by DOL's Employment and Training Administration.
These accruals are referred to as accrued benefits.

An accrual is also recorded for future payments under current existing
claims. The existing claims are already filed and a portion on those
claims would be paid in the next fiscal year. These accruals are
referred to as existing claim accruals.

Unemployment Insurance (UI) liability information can be found on the
DOL/OCFO website as follows:

> <http://www.dol.gov/ocfo/publications/htm>[l]{.underline}

**[21.5.2 - Agency's liability for Unemployment Compensation for Federal
Employees.]{.underline}**

DOL bills Federal agencies for chargeable UCFE & UCX benefit payments
made during the quarter. DOL submits a certified billing document to
each Federal agency no later than the 20^th^ of the second month
following the end of the reported quarter.

In general, the UI expense and liability are calculated as follows:

The liability for each agency at year end consists of a funded and
unfunded portion. The funded portion should agree with DOL's accounts
receivable providing budgetary resources. The unfunded portion should
agree with DOL's accounts receivable not providing budgetary resources.

**Scenario:**

The Department of Justice (DOJ) is current with all bills and payments
therefore their funded liability is zero. The unfunded liability at
09/30/2005 consists of the following items:

Add: Quarterly Estimated UI chargeback for 07/01/05-09/30/05 20,000

Add: Allocation of Accrued Benefits 200

Add: Allocation of Accrued benefits for existing claims
[400]{.underline} Liability as on 09/30/05 20,600

The beginning balance at 09/30/2005 for both agencies under this
scenario is as follows:

**Department of Labor**

Account \# USSGL Account Title Amount

Balance Sheet 1320F Employment Benefit Contributions 20,600

Receivable

Balance Sheet 3310 Cumulative Results of Operations (20,600)

**Department of Justice**

> Account \# USSGL Account Title Amount

Balance Sheet 2215F Other Post-Employment Benefits 0

Balance Sheet 2290F Other Unfunded Employment (20,600)

> Related Liability

Balance Sheet 3310 Cumulative Results of Operations 20,600

During Fiscal Year 2006 DOJ receives bills from DOL for quarter ending
09/30/05, 12/31/05, 03/31/2006 & 06/30/06. The total of these bills
represents funded expense for DOJ for the year.

> Quarter Billed Amount
>
> Ending on

Quarterly Estimated UI Chargeback 09/30/05 11/20/05 19,000

Quarterly Estimated UI Chargeback 12/31/05 02/20/06 21,000

Quarterly Estimated UI Chargeback 03/31/06 05/20/06 22,000

Quarterly Estimated UI Chargeback 06/30/06 08/20/06 [20,000]{.underline}

Fiscal year 2006 funded expense for unemployment compensation 82,000

It could possibly be interpreted that since some of the unfunded
liability for 09/30/2005 will be paid in FY 2006, it should be moved to
a funded liability at October 1, 2006. Although some of the unfunded
liability in each of the interim quarters will be paid during the fiscal
year, the estimates will never be paid. Since the unfunded liability is
comprised entirely of estimates we have separated the recording of the
estimates from the recording of the actual bills. We are

treating all estimates as unfunded at any given point in time and the
actual bills as funded without regard to when they occur during the
fiscal year. This scenario does not record an obligation until the
actual bill is received. It produces the correct results for year end.

Scenario to record entries for quarter ending 12/31/2005 is shown below:

**[21.5.3 - Entries to record DOJ's receipt of bill for quarter ending
09/30/05 and payment to DOL during quarter ending
12/31/05]{.underline}**

**Department of Labor Department of Justice**

**TC C422**

1320F Employment Benefit

Contributions **TC E106**

Receivable 19,000 6400F Benefits Expense 19,000

5400F Benefit Program Revenue 2215F Other Post- 19,000

Revenue 19,000 Employment

Benefits Due

& Payable

TC A195 **TC B134**

1010 Fund Balance with 3107 Unexpended

Treasury 19,000 Appropriations-

Used 19,000

5700 Expended

Appropriations 19,000

**TC B110**

1320F Employment 2215F Other Post

Benefit Employment

Contributions Benefits Due &

Receivable 19,000 Payable 19,000

> 1010 Fund Balance 19,000
>
> Treasury

Since DOJ is current with their payments their funded liability at
12/31/05 is zero.

**[21.5.4 - The unfunded liability at 12/31/05 consists of the following
items]{.underline}**:

Add: Quarterly Estimated UI chargeback for 10/01/05-12/31/05 19,000

Add: Allocation of Accrued Benefits 250

Add: Allocation of Accrued benefits for existing claims
[350]{.underline}

Liability as on 12/31/05 19,600

The amount for charge back quarter 09/30/05 is used as the estimate for
the next quarter. The unfunded liability has decreased during the
quarter by \$1,000.

**[21.5.5 - The entries to adjust the accrual from the previous quarter
of unfunded revenues and expenses at 12/31/05 are as
follows:]{.underline}**

> **DOL** **DOJ**
>
> **TC C422R TC B422R**
>
> 1320F Employment 6850F Employer
>
> Benefit Contributions Contributions
>
> Receivables 1,000 to Employee
>
> Benefit Programs
>
> (Unobligated) 1,000
>
> 5400F Benefit Program 2290F Other Unfunded
>
> Revenue 1,000 Employment
>
> Related
>
> Liability 1,000

The total expenses for UI are \$18,000 (The sum of USSGL 6400, \$19,000
less the debit of \$1,000 to USSGL 6850). The journal entries for future
quarters would be similar to the first quarter.

Scenario to record journal entries for the whole year is shown below.
These adjustments are the total of all entries made during the fiscal
year for each quarter:

**[21.5.6 - Entries to record DOJ's receipt of bills and payments to DOL
for all four UI Chargeback quarter bills included in the fiscal
year]{.underline}**

**Department of Labor Department of Justice**

**TC C422 TC E106**

1320F Employment Benefit 82,000 6400F Benefits expense 82,000

Contributions

Receivable

5400F Benefit Program 2215F Other Post- 82,000

Revenue 82,000 Employment

Benefits Due &

Payable

**TC A195 TC B134**

1010 Fund Balance with 82,000 3107 Unexpended

Treasury Appropriations- Used 82,000

1320F Employment Benefit

Contributions Receivable 82,000

5700 Expended

Appropriations 82,000

**TC B110**

2215F Other Post- 82,000

Employment

> Benefits Due &
>
> Payable
>
> 1010 Fund Balance 82,000
>
> With Treasury

The funded expense of \$82,000 represents the actual bills received and
paid during fiscal year 2006.

DOJ is current with their payments at the end of the fiscal year. Their
funded liability at 09/30/06 is zero.

**[21.5.7 - The unfunded liability at 09/30/06 consists of the following
items]{.underline}**:

Add: Quarterly Estimated UI chargeback for 07/01/06-09/30/06 20,000

Add: Allocation of Accrued Benefits 300

Add: Allocation of Accrued benefits for existing claims
[500]{.underline}

Liability as on 09/30/06 20,800

The actual chargeback amount for the quarter ending 06/30/2006 is used
as an estimate for the quarter ending 09/30/2006. The unfunded liability
increased from \$20,600 at 09/30/2005 to \$20,800 at 09/30/2006. The
unfunded expense for the year is \$200.

**[21.5.8 - The entries to record the unfunded revenue and expense for
the entire fiscal year are as follows:]{.underline}**

> **DOL** **DOJ**
>
> **TC C422 TC B422**
>
> 1320F Employment 6850F Employer
>
> Benefit Contributions Contributions
>
> Receivables 200 to Employee Benefit Programs
>
> (Unobligated ) 200
>
> 5400F Benefit Program 2290F Other Unfunded
>
> Revenue 200 Employment
>
> Related
>
> Liability 200

**[21.5.9 - Total expense for Fiscal Year 2006 is as
follows:]{.underline}**

The current year expense should equal:

Add: Funded expense for the fiscal year 2006 82,000

Add: Unfunded expense for the fiscal Year 2006 [200]{.underline}

> Total expense for the fiscal year 2006 82,200

**[21.5.10 - The pre-closing trial balance crosswalk of these accounts
at 09/30/2006 is as follows:]{.underline}**

**DOL** Account \# USSGL Account Title Amount

Balance Sheet 1010 Fund Balance with Treasury 82,000

Balance Sheet 1320F Employment Benefit Contributions 20,800

> Receivable

Balance Sheet 3310 Cumulative Results of Operations (20,600)

Statement of

Net Cost 5400F Benefit Program Revenue (82,200)

**DOJ** Account \# USSGL Account Title Amount

Balance Sheet 1010 Fund Balance with Treasury (82,000)

Balance Sheet 2290F Other Unfunded Employment (20,800)

> Related Liability

Balance Sheet 3107 Unexpended Appropriations-Used 82,000

Balance Sheet 3310 Cumulative Results of Operations 20,600

Statement of Net 6400F Benefit Program Expense 82,200

Cost

## 21.6 - Transactions with the OPM Relating to Employee Benefit Programs

OPM administers three earned benefit programs for civilian Federal
employees: the Retirement Program - comprised of the Civil Service
Retirement System and the Federal Employees' Retirement System, the
Federal Employees Health Benefits Program, and the Federal Employees
Group Life Insurance Program. ***(Note: Agencies' contributions to the
Thrift Savings Plan should be coded as non-Federal Transactions)***

*[Retirement Program]{.underline}*: OPM administers a retirement program
that includes two components of defined benefits: the Civil Service
Retirement System (CSRS) and the Federal Employees\' Retirement System
(FERS). CSRS is a stand-alone plan covering most Federal employees hired
before 1984, and is closed to new members. Using Social Security as a
base, FERS provides a defined benefit and a thrift savings plan to
employees who first entered a covered position on or after January 1,
1984. OPM administers the defined benefit portion of the FERS. For CSRS,
the law fixes the contributions by and for most participants at a
combined percent of basic pay. Since the cost to provide a future
benefit to most CSRS employees is higher than the contributions, the
combined contributions by and for most participants do not cover the
cost of CSRS. The service cost of providing future benefits to FERS
employees is fully covered by the combined employee and employer
contributions.

Since total contributions by and for covered employees fall short of the
service cost of the program, SFFAS No. 5 requires that employing
agencies recognize their share of this "shortfall" as an imputed cost.
By September 15, OPM will provide the cost factors to agencies needed to
calculate and record imputed cost.

*[Health Benefits Program]{.underline}*: The Federal Employees Health
Benefits Program (FEHBP) provides health benefits for covered employees
and annuitants. FEHBP is contributory, with the cost shared by the
covered participant and his/her employer, based upon a formula in law.
For covered annuitants, the employer contribution is paid from an OPM
appropriation. Since there is no provision in law to cover the cost of
providing health benefits to current employees after they retire, SFFAS
No. 5 requires employing agencies to recognize their share of that cost
as an imputed cost. OPM will provide to employing agencies, by September
15, the cost factors needed to calculate and record imputed cost.

*[Life Insurance Program]{.underline}*: The Federal Employees Group Life
Insurance (FEGLI) is contributory, with the full cost of premiums for
basic coverage shared by the covered participant and his/her employer.
For covered annuitants, the employer contribution to basic coverage
derives from an OPM appropriation. (The cost for the optional coverage
is borne entirely by the covered individual). Based upon a formula in
law, participants contribute approximately two-thirds of

the cost of premiums, with the applicable employing agency contributing
the remainder. Since there is no provision in law to cover the cost of
providing life insurance benefits to current employees after they
retire, SFFAS No. 5 requires employing agencies to recognize their share
of that cost as an imputed cost. OPM will provide to employing agencies,
by September 15, the cost factors needed to calculate and record imputed
cost.

*[Payroll Cross-Servicing Arrangements]{.underline}*: Agencies using
cross-servicing agencies (the USDA National Finance Center, the
Department of Interior and the General Services Administration) are
responsible for reconciling their payroll data to the OPM information
(the cross-servicers are not responsible).

The following are contacts for payroll information:

  ------------------------------ ----------------------- -----------------------
  [Cross-servicer]{.underline}   [Contact]{.underline}   [Phone]{.underline}

  National Finance Center        Patrick Foret           504-255-4110

  Department of the Interior     Sandy Gregory           303-969-7739

  General Services               John Shields            816-926-6639
  Administration                                         
  ------------------------------ ----------------------- -----------------------

### 21.6.1 - Agency (Employer) Contributions (Cash Basis)

The Department of Housing and Urban Development (trading partner code
86) makes employer contributions for Retirement (\$8,500), Health
Benefits (\$2,500) and Life Insurance (\$2,000). The total contribution
of \$13,000 is remitted to OPM when the payroll is paid.

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **O   |            |     |     | rtment |            |      |      |
| ffice |            |     |     | of     |            |      |      |
| of    |            |     |     | H      |            |      |      |
| Pers  |            |     |     | ousing |            |      |      |
| onnel |            |     |     | and    |            |      |      |
| Ma    |            |     |     | Urban  |            |      |      |
| nagem |            |     |     | D      |            |      |      |
| ent** |            |     |     | evelop |            |      |      |
|       |            |     |     | ment** |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Fund       | 13, |     | **No   | Benefit    | 13   |      |
| C     | Balance    | 000 |     | TC     | Expense    | ,000 |      |
| 109** | With       |     |     | e      |            |      |      |
|       | Treasury   |     |     | ntry** |            |      |      |
| 1010  |            |     |     |        |            |      |      |
|       |            |     |     | 6400F  |            |      |      |
|       |            |     |     | (24)   |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5400F | Benefit    |     | 13, | 1010   | Fund       |      | 13   |
| (86)  | Program    |     | 000 |        | Balance    |      | ,000 |
|       | Revenue    |     |     |        | With       |      |      |
|       |            |     |     |        | Treasury   |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Office of Personnel  | **A    | **USSGL Account        | **Amount  |
| Management**           | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | 13,000    |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5400F  | Benefit Program        | (13,000)  |
|                        | (86)   | Revenue                |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Housing and Urban      | ccount | Title**                | (based on |
| Development**          | \#**   |                        | the above |
|                        |        |                        | trans     |
| **Statement**          |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | (13,000)  |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6400F  | Benefit Expense        | 13,000    |
|                        | (24)   |                        |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 26: Benefit Program Costs/Revenue**

  ------------------- ------------- ------------------- ------------- ----------------
  **Office of         **Amount**    **Department of     **Amount**    **Difference**
  Personnel                         Housing and Urban                 
  Management**                      Development**                     

  5400F(86)-Benefit   (13,000)      6400F(24)-Benefit   13,000        0
  Program Revenue                   Expense                           

  TOTAL               (13,000)      TOTAL               13,000        0
  ------------------- ------------- ------------------- ------------- ----------------

### 

### 21.6.2 - Agency (Employer) Contributions (Yearend Accrual)

There is one pay period that will affect the computation of the FY 2004
year-end accrual:

1.  The pay period in question is the one that \"straddles\" September
    30, 2004. For example, the pay period begins on September 19, 2004
    and ends on October 2, 2004 with a payroll paid date of October
    13, 2004. In this case, 90% of employer contributions would be
    included in the year-end accrual. Agencies should use the ratio of
    the number of workdays in the prior fiscal year divided by the total
    number of workdays in the \"straddling\" pay period to compute this
    portion of the accrual.

The Department of Housing and Urban Development payroll was \$50,000 for
the pay period ended on and October 4 (Saturdays for this example).
Employer contributions are \$6,500 for the pay period. The straddle
period is nine working days out of ten working days.

The following entries should be recorded:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **O   |            |     |     | rtment |            |      |      |
| ffice |            |     |     | of     |            |      |      |
| of    |            |     |     | H      |            |      |      |
| Pers  |            |     |     | ousing |            |      |      |
| onnel |            |     |     | and    |            |      |      |
| Ma    |            |     |     | Urban  |            |      |      |
| nagem |            |     |     | D      |            |      |      |
| ent** |            |     |     | evelop |            |      |      |
|       |            |     |     | ment** |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| Pay   |            |     |     | Pay    |            |      |      |
| p     |            |     |     | period |            |      |      |
| eriod |            |     |     | ended  |            |      |      |
| ended |            |     |     | O      |            |      |      |
| Oc    |            |     |     | ctober |            |      |      |
| tober |            |     |     | 13     |            |      |      |
| 13    |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| **TC  | Employment | 5,  |     | **TC   | Benefit    | 5    |      |
| C     | Benefit    | 850 |     | E104** | Program    | ,850 |      |
| 416** | Con        |     |     |        | Expense    |      |      |
|       | tributions |     |     | 640    |            |      |      |
| 1320F | Receivable |     |     | 0F(24) |            |      |      |
| (86)  |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5400F | Benefit    |     | 5,  | 2213F  | Employment |      | 5    |
| (86)  | Program    |     | 850 | (24)   | Benefit    |      | ,850 |
|       | Revenue    |     |     |        | Con        |      |      |
|       |            |     |     |        | tributions |      |      |
|       |            |     |     |        | Payable    |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The entry would also apply to Voluntary Separation Incentive Payments.

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Office of Personnel  | **A    | **USSGL Account        | **Amount  |
| Management**           | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1320F  | Employment Benefit     | 5.850     |
|                        | (86)   | Contributions          |           |
|                        |        | Receivable             |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5400F  | Benefit Program        | (5.850)   |
|                        | (86)   | Revenue                |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Housing and Urban      | ccount | Title**                | (based on |
| Development**          | \#**   |                        | the above |
|                        |        |                        | trans     |
| **Statement**          |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 2213F  | Employer Contributions | (5,850)   |
|                        | (24)   | and Payroll Taxes      |           |
|                        |        | Payable                |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6400F  | Benefit Expense        | 5,850     |
|                        | (24)   |                        |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 26: Benefit Program Costs/Revenue**

  ------------------- ------------- ------------------- ------------- ----------------
  **Office of         **Amount**    **Department of     **Amount**    **Difference**
  Personnel                         Housing and Urban                 
  Management**                      Development**                     

  5400F(86)-Benefit   (5,850)       6400F(24)-Benefit   5,850         0
  Program Revenue                   Program Expense                   

  TOTAL               (5,850)       TOTAL               5,850         0
  ------------------- ------------- ------------------- ------------- ----------------

**RC 21: Benefit Program Contributions Receivables and Payables**

  ---------------------- ------------- ---------------------- ------------- ----------------
  **Office of Personnel  **Amount**    **Department of        **Amount**    **Difference**
  Management**                         Housing and Urban                    
                                       Development**                        

  1320F(86)-Employment   5,850         2213F(24)-Employment   (5,850)       0
  Benefit Contributions                Benefit Contributions                
  Receivables                          Payable                              

  TOTAL                  5,850         TOTAL                  (5,850)       0
  ---------------------- ------------- ---------------------- ------------- ----------------

### 

### 21.6.3 - Imputed Costs 

The Department of Interior computes its imputed costs as \$109,950
\[Retirement - \$8,690, Health Benefits - \$101,160 and Life - \$100\].

The following entry should be recorded:

+-------+------------+-----+-----+---------+--------+---------+------+
| *     |            |     |     | **Re    |        |         |      |
| *Prov |            |     |     | ceiving |        |         |      |
| iding |            |     |     | a       |        |         |      |
| age   |            |     |     | gency** |        |         |      |
| ncy** |            |     |     |         |        |         |      |
|       |            |     |     | **Dep   |        |         |      |
| **O   |            |     |     | artment |        |         |      |
| ffice |            |     |     | of      |        |         |      |
| of    |            |     |     | Int     |        |         |      |
| Pers  |            |     |     | erior** |        |         |      |
| onnel |            |     |     |         |        |         |      |
| Ma    |            |     |     |         |        |         |      |
| nagem |            |     |     |         |        |         |      |
| ent** |            |     |     |         |        |         |      |
+=======+============+=====+=====+=========+========+=========+======+
|       | No entry   |     |     | **TC    | I      | 109,950 |      |
|       |            |     |     | E402**  | mputed |         |      |
|       |            |     |     |         | Costs  |         |      |
|       |            |     |     | 6730F   |        |         |      |
|       |            |     |     | (24)    |        |         |      |
+-------+------------+-----+-----+---------+--------+---------+------+
|       |            |     |     | 5780F   | I      |         | 109  |
|       |            |     |     | (24)    | mputed |         | ,950 |
|       |            |     |     |         | Fin    |         |      |
|       |            |     |     |         | ancing |         |      |
|       |            |     |     |         | S      |         |      |
|       |            |     |     |         | ources |         |      |
+-------+------------+-----+-----+---------+--------+---------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

  --------------------------------------------------------------------------------
  **Department of           **Account   **USSGL Account Title**   **Amount (based
  Interior**                \#**                                  on the above
                                                                  transaction)**
  ------------------------- ----------- ------------------------- ----------------
  Statement of Changes in   5780F (24)  Imputed Financing Sources (109,950)
  Net Position                                                    

  Statement of Net Cost     6730F (24)  Imputed Costs             109,950
  --------------------------------------------------------------------------------

## 

There is no intragovernmental reciprocal category eliminations entry
between OPM and Interior.

## 21.7 - -Services Provided

Services provided between agencies can include administrative support,
financial accounting and grants management, disbursement of funds,
consulting, telecommunication, child care and other functions where the
providing agency incurs costs to provide services and bills the
receiving agency fees for the services.

The General Services Administration (trading partner code 47) provided
\$120,000 of engineering services for the Department of Transportation
(trading partner code 69). The General Services Administration records
the transaction through IPAC when the services are completed (General
Services Administration does not bill the transactions before collecting
since the collection occurs on the day the amounts would be billable).
The Department of Transportation records the entry when the transaction
is posted through IPAC (in the same accounting period).

The following entries should be recorded:

+-----------------------------------+-----------------------------------+
| **Providing Agency**              | **Receiving Agency**              |
|                                   |                                   |
| **General Services                | **Department of Transportation**  |
| Administration**                  |                                   |
+-----------------------------------+-----------------------------------+
| **TC A714**                       | **TC B402**                       |
|                                   |                                   |
| 1310F Accounts                    | 6100F Operating 120,000           |
|                                   |                                   |
| \(69\) Receivable 120,000         | \(47\) Expenses/                  |
|                                   |                                   |
| 5200F Revenue from                | Program                           |
|                                   |                                   |
| \(69\) Services                   | Costs                             |
|                                   |                                   |
| Provided 120,000                  | 2110F Accounts                    |
|                                   |                                   |
|                                   | \(47\) Payable 120,000            |
+-----------------------------------+-----------------------------------+

The crosswalk for financial statement reporting of these accounts is as
follows:

  ------------------- ----------- --------------------------- ----------------
  **General Services  **Account   **USSGL Account Title**     **Amount (based
  Administration      \#**                                    on the above
  Statement**                                                 transaction)**

  Balance Sheet       1310F(69)   Accounts Receivable         120,000

  Statement of Net    5200F(69)   Revenue from Services       (120,000)
  Cost                            Provided                    
  ------------------- ----------- --------------------------- ----------------

  ------------------- ----------- --------------------------- ----------------
  **Department of     **Account   **USSGL Account Title**     **Amount (based
  Transportation      \#**                                    on the above
  Statement**                                                 transaction)**

  Balance Sheet       2110F(47)   Accounts Payable            (120,000)

  Statement of Net    6100F(47)   Operating Expenses/Program  120,000
  Cost                            Costs                       
  ------------------- ----------- --------------------------- ----------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable/Accounts Payable**

+------------------+--------+-------------------+-------+-------------+
| **General        | **Am   | **Department of   | **Amo | **D         |
| Services         | ount** | Transportation**  | unt** | ifference** |
| Administration   |        |                   |       |             |
| Statement**      |        |                   |       |             |
+------------------+--------+-------------------+-------+-------------+
| 1310F(69)-       | (12    | 2                 | 12    | 0           |
| Accounts         | 0,000) | 110F(47)-Accounts | 0,000 |             |
|                  |        |                   |       |             |
| Receivable       |        | Payable           |       |             |
+------------------+--------+-------------------+-------+-------------+
| TOTAL            | (12    |                   | 12    | 0           |
|                  | 0,000) |                   | 0,000 |             |
+------------------+--------+-------------------+-------+-------------+

**RC 24: Buy/Sell Costs/Revenues**

  ------------------ ------------ ------------------- ------------ ----------------
  **General Services **Amount**   **Department of     **Amount**   **Difference**
  Administration                  Transportation**                 
  Statement**                                                      

  5200F(69)- Revenue (120,000)    6100F(47)-          120,000      0
  from Services                   Operating Expenses/              
  Provided                        Program Costs                    

  TOTAL              (120,000)    TOTAL               120,000      0
  ------------------ ------------ ------------------- ------------ ----------------

+-----------------------------------+-----------------------------------+
| **Providing Agency**              | **Receiving Agency**              |
|                                   |                                   |
| **General Services                | **Department of Transportation**  |
| Administration**                  |                                   |
+-----------------------------------+-----------------------------------+
| **TC C106**                       | **TC B110**                       |
|                                   |                                   |
| 1010 Fund Balance                 | 2110F Accounts 120,000            |
|                                   |                                   |
| With Treasury 120,000             | \(47\) Payable                    |
|                                   |                                   |
| 1310F Accounts                    | 1010 Fund Balance                 |
|                                   |                                   |
| \(69\) Receivable 120,000         | With Treasury 120,000             |
+-----------------------------------+-----------------------------------+

The crosswalk for financial statement reporting of these accounts is as
follows:

  ------------------- ----------- --------------------------- ----------------
  **General Services  **Account   **USSGL Account Title**     **Amount (based
  Administration      \#**                                    on the above
  Statement**                                                 transaction)**

  Balance Sheet       1010        Fund Balance With Treasury  120,000

  Balance Sheet       1310F(69)   Accounts Receivable         (120,000)
  ------------------- ----------- --------------------------- ----------------

  ------------------- ----------- --------------------------- ----------------
  **Department of     **Account   **USSGL Account Title**     **Amount (based
  Transportation**    \#**                                    on the above
                                                              transaction)**

  Balance Sheet       1010        Fund Balance With Treasury  (120,000)

  Balance Sheet       2110F(47)   Accounts Payable            120,000
  ------------------- ----------- --------------------------- ----------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable/Accounts Payable**

+---------------------+--------+-----------------+-------+-----------+
| **General Services  | **Am   | **Department of | **Amo | **Dif     |
| Administration      | ount** | T               | unt** | ference** |
| Statement**         |        | ransportation** |       |           |
+---------------------+--------+-----------------+-------+-----------+
| 1310F(69)- Accounts | (12    | 211             | 12    | 0         |
|                     | 0,000) | 0F(47)-Accounts | 0,000 |           |
| Receivable          |        |                 |       |           |
|                     |        | Payable         |       |           |
+---------------------+--------+-----------------+-------+-----------+
| TOTAL               | (12    |                 | 12    | 0         |
|                     | 0,000) |                 | 0,000 |           |
+---------------------+--------+-----------------+-------+-----------+

## 

## 21.8 - Goods/Products

Goods/products sold or leased between agencies include cars, equipment,
manufactured goods, office space, supplies and other similar
transactions where the providing agency manufacturers, distributes, or
owns the assets which are sold or leased to the receiving agency. The
following examples demonstrate three transactions: (1) the receiving
agency records the items as expenses, (2) the receiving agency records
the items as fixed assets and (3) the receiving agency records the items
as inventory. These entries are for agencies that routinely provide
goods/products to other agencies. Agencies who periodically sell agency
owned and used assets to other agencies should use the transactions in
the *[Sale of Equipment]{.underline}* (below) as a basis for recording
entries. Agencies should classify fixed assets and inventory into the
appropriate USSGL accounts based on the items purchased.

### 

### 21.8.1 - Goods Recorded as Expenses by Receiving Agency

Federal Prison Industries, Inc. (Department of Justice trading partner
code 15) sold \$45,000 of small office furniture to the Department of
Health and Human Services. The small office furniture was delivered to
the Department of Health and Human Services (trading partner code

75\) on September 15. The IPAC transaction occurred on October 15. The
Department of Health and Human Services recorded the small office
furniture as expenditures.

The following entries should be recorded as of September 15:

+-------+------------+-----+-----+--------+-------------+------+-----+
| *     |            |     |     | **Rec  |             |      |     |
| *Prov |            |     |     | eiving |             |      |     |
| iding |            |     |     | ag     |             |      |     |
| age   |            |     |     | ency** |             |      |     |
| ncy** |            |     |     |        |             |      |     |
|       |            |     |     | **     |             |      |     |
| **Fe  |            |     |     | Health |             |      |     |
| deral |            |     |     | and    |             |      |     |
| P     |            |     |     | Human  |             |      |     |
| rison |            |     |     | Serv   |             |      |     |
| I     |            |     |     | ices** |             |      |     |
| ndust |            |     |     |        |             |      |     |
| ries, |            |     |     |        |             |      |     |
| I     |            |     |     |        |             |      |     |
| nc.** |            |     |     |        |             |      |     |
+=======+============+=====+=====+========+=============+======+=====+
| **TC  | Accounts   | 45, |     | **TC   | Operating   | 45   |     |
| A     | Receivable | 000 |     | B402** | Expen       | ,000 |     |
| 714** |            |     |     |        | ses/Program |      |     |
|       |            |     |     | 6100F  | Costs       |      |     |
| 1310F |            |     |     | (15)   |             |      |     |
| (75)  |            |     |     |        |             |      |     |
+-------+------------+-----+-----+--------+-------------+------+-----+
| 5100F | Revenues   |     | 45, | 2110F  | Accounts    |      | 45, |
| (75)  | from Goods |     | 000 | (15)   | Payable     |      | 000 |
|       | Sold       |     |     |        |             |      |     |
+-------+------------+-----+-----+--------+-------------+------+-----+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Federal Prison       | **A    | **USSGL Account        | **Amount  |
| Industries, Inc.**     | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1310F  | Accounts Receivable    | 45,000    |
|                        | (75)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5100F  | Revenue from Goods     | (45,000)  |
|                        | (75)   | Sold                   |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Health and Human     | **A    | **USSGL Account        | *         |
| Services**             | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet          | 2110F  | Accounts Payable       | (45,000)  |
|                        | (15)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6100F  | Operating              | 45,000    |
|                        | (15)   | Expenses/Program Cost  |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable-Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **Federal Prison     **Amount**    **Health and Human   **Amount**    **Difference**
  Industries**                       Services**                         

  1310F(75)-Accounts   45,000        2110F(15)-Accounts   (45,000)      0
  Receivable                         Payable                            

  TOTAL                45,000        TOTAL                (45,000)      0
  -------------------- ------------- -------------------- ------------- ----------------

**RC24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **Federal Prison     **Amount**    **Health and Human    **Amount**    **Difference**
  Industries**                       Services**                          

  5100F(75)-Revenues   (45,000)      6100F(15)-Operating   45,000        0
  from Goods Sold                    Expenses/Program                    
                                     Costs                               

  TOTAL                (45,000)      TOTAL                 45,000        0
  -------------------- ------------- --------------------- ------------- ----------------

### 

### 21.8.2 - Goods Recorded as Assets by the Receiving Agency

Federal Prison Industries, Inc. (Department of Justice trading partner
code 15) sold \$475,000 of systems furniture to the Department of Health
and Human Services. The systems furniture was delivered to the
Department of Health and Human Services (trading partner code 75) on
September 15. The IPAC transaction occurred on October 15. The
Department of Health and Human Services recorded the systems furniture
as assets (capitalized) in the September accounting period.

For these "N" accounts, a mechanism was established to identify and
summarize the transactions as intragovernmental purchases that are
recorded as property, plant and equipment. This is demonstrated with the
application of memorandum account 8802, Purchases of Property, Plant and
Equipment, with trading partner code (xx) below.

The following entries should be recorded as of September 15. The "N"
accounts are listed to demonstrate the reciprocal relationships:

+-------+------------+------+------+--------+---------+------+------+
| *     |            |      |      | **Rec  |         |      |      |
| *Prov |            |      |      | eiving |         |      |      |
| iding |            |      |      | ag     |         |      |      |
| age   |            |      |      | ency** |         |      |      |
| ncy** |            |      |      |        |         |      |      |
|       |            |      |      | **     |         |      |      |
| **Fe  |            |      |      | Health |         |      |      |
| deral |            |      |      | and    |         |      |      |
| P     |            |      |      | Human  |         |      |      |
| rison |            |      |      | Serv   |         |      |      |
| I     |            |      |      | ices** |         |      |      |
| ndust |            |      |      |        |         |      |      |
| ries, |            |      |      |        |         |      |      |
| I     |            |      |      |        |         |      |      |
| nc.** |            |      |      |        |         |      |      |
+=======+============+======+======+========+=========+======+======+
| **TC  | Accounts   | 475  |      | **TC   | Eq      | 475  |      |
| A     | Receivable | ,000 |      | B402** | uipment | ,000 |      |
| 714** |            |      |      |        |         |      |      |
|       |            |      |      | 1750N  |         |      |      |
| 1310F |            |      |      |        |         |      |      |
| (75)  |            |      |      |        |         |      |      |
+-------+------------+------+------+--------+---------+------+------+
| 5100F | Revenues   |      | 475  | 2110F  | A       | 475  | 475  |
| (75)  | from Goods |      | ,000 | (15)   | ccounts | ,000 | ,000 |
|       | Sold       |      |      |        | Payable |      |      |
|       |            |      |      | **TC   |         |      | 475  |
|       |            |      |      | G120** | Pu      |      | ,000 |
|       |            |      |      |        | rchases |      |      |
|       |            |      |      | 8802F  | of      |      |      |
|       |            |      |      | (15)   | Pr      |      |      |
|       |            |      |      |        | operty, |      |      |
|       |            |      |      | 8801F  | Plant   |      |      |
|       |            |      |      | (15)   | and     |      |      |
|       |            |      |      |        | Eq      |      |      |
|       |            |      |      |        | uipment |      |      |
|       |            |      |      |        |         |      |      |
|       |            |      |      |        | Offset  |      |      |
|       |            |      |      |        | for     |      |      |
|       |            |      |      |        | Pu      |      |      |
|       |            |      |      |        | rchases |      |      |
|       |            |      |      |        | of      |      |      |
|       |            |      |      |        | Assets  |      |      |
+-------+------------+------+------+--------+---------+------+------+

The future depreciation of the assets has no affect on the
intragovernmental activity and should be recorded as an "N" account
transaction within the Department of Health and Human Services general
ledger. Depreciation should be calculated in accordance with the
Department of Health and Human Services policies and procedures.

The crosswalk for financial statement reporting of these accounts is as
follows:

+---------------------+----------+------------------------+-----------+
| **Federal Prison    | *        | **USSGL Account        | *         |
| Industries, Inc.**  | *Account | Title**                | *Amount** |
|                     | \#**     |                        | (based on |
| **Statement**       |          |                        | the above |
|                     |          |                        | tra       |
|                     |          |                        | nsaction) |
+=====================+==========+========================+===========+
| Balance Sheet       | 1310F    | Accounts Receivable    | 475,000   |
|                     | (75)     |                        |           |
+---------------------+----------+------------------------+-----------+
| Statement of Net    | 5100F    | Revenue from Goods     | (475,000) |
| Cost                | (75)     | Sold                   |           |
+---------------------+----------+------------------------+-----------+

+---------------------+----------+------------------------+-----------+
| **Health and Human  | *        | **USSGL Account        | *         |
| Services**          | *Account | Title**                | *Amount** |
|                     | \#**     |                        | (based on |
| **Statement**       |          |                        | the above |
|                     |          |                        | tra       |
|                     |          |                        | nsaction) |
+=====================+==========+========================+===========+
| Balance Sheet \*    | 1750N    | Equipment              | 475,000   |
+---------------------+----------+------------------------+-----------+
| Balance Sheet       | 2110F    | Accounts Payable       | (475,000) |
|                     | (15)     |                        |           |
+---------------------+----------+------------------------+-----------+

-   The increase in General Property, Plant and Equipment, Net for
    Federal purchases is reflected in USSGL account 8802. USSGL
    8802F (15) is closed out to USSGL account 8801F (15), Offset for
    Purchases of Assets.

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable-Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **Federal Prison     **Amount**    **Health and Human   **Amount**    **Difference**
  Industries**                       Services**                         

  1310F(75)-Accounts   475,000       2110F(15)-Accounts   (475,000)     0
  Receivable                         Payable                            

  TOTAL                475,000       TOTAL                (475,000)     0
  -------------------- ------------- -------------------- ------------- ----------------

**RC 24: Buy/Sell Costs/Revenues**

  -------------------- ------------- ------------- ------------- ----------------
  **Federal Prison     **Amount**    **Health and  **Amount**    **Difference**
  Industries**                       Human                       
                                     Services**                  

  5100F(75)-Revenues   (475,000)     8802F(15)-    475,000       0
  from Goods Sold                    Purchases of                
                                     Property,                   
                                     Plant and                   
                                     Equipment                   

  TOTAL                (475,000)     TOTAL         475,000       0
  -------------------- ------------- ------------- ------------- ----------------

NOTE: USSGL 8801 does not reciprocate.

### 21.8.3 - Goods Recorded as Supplies Inventory by the Receiving Agency

The General Services Administration (trading partner code 47) sold
\$25,000 of supplies to the Department of Health and Human Services. The
supplies were delivered to the Department of Health and Human Services
(trading partner code 75) on September 15. The IPAC transaction occurred
on October 15. The Department of Health and Human Services recorded the
supplies as inventory in the September accounting period. This entry is
recorded regardless of when the Department of Health and Human Services
uses and/or issues the inventory for use.

For these "N" accounts, a mechanism was established to identify and
summarize the transactions as Intragovernmental purchases that are
recorded as inventory. This is demonstrated with the application of
memorandum account 8803, Purchases of Inventory and Related Property,
with trading partner code (xx) below.

The following entries should be recorded as of September 15, 2003:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **     |            |      |      |
| **Ge  |            |     |     | Health |            |      |      |
| neral |            |     |     | and    |            |      |      |
| Ser   |            |     |     | Human  |            |      |      |
| vices |            |     |     | Serv   |            |      |      |
| A     |            |     |     | ices** |            |      |      |
| dmini |            |     |     |        |            |      |      |
| strat |            |     |     |        |            |      |      |
| ion** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Accounts   | 25, |     | **TC   | Operating  | 25   |      |
| A     | Receivable | 000 |     | B402** | Materials  | ,000 |      |
| 714** |            |     |     |        | and        |      |      |
|       |            |     |     | 1511N  | Supplies   |      |      |
| 1310F |            |     |     |        | Held for   |      |      |
| (75)  |            |     |     |        | Use        |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5100F | Revenues   |     | 25, | 2110F  | Accounts   | 25   | 25   |
| (75)  | from Goods |     | 000 | (47)   | Payable    | ,000 | ,000 |
|       | Sold       |     |     |        |            |      |      |
|       |            |     |     | **TC   | Purchases  |      | 25   |
|       |            |     |     | G122** | of         |      | ,000 |
|       |            |     |     |        | Inventory  |      |      |
|       |            |     |     | 8803F  | and        |      |      |
|       |            |     |     | (47)   | Related    |      |      |
|       |            |     |     |        | Property   |      |      |
|       |            |     |     | 8801F  |            |      |      |
|       |            |     |     | (47)   | Offset for |      |      |
|       |            |     |     |        | Purchases  |      |      |
|       |            |     |     |        | of Assets  |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **General Services     | **A    | **USSGL Account        | *         |
| Administration**       | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet          | 1310F  | Accounts Receivable    | 25,000    |
|                        | (75)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5100F  | Revenue from Goods     | (25,000)  |
|                        | (75)   | Sold                   |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Health and Human     | **A    | **USSGL Account        | *         |
| Services**             | ccount | Title**                | *Amount** |
|                        | \#**   |                        | (based on |
| **Statement**          |        |                        | the above |
|                        |        |                        | tra       |
|                        |        |                        | nsaction) |
+========================+========+========================+===========+
| Balance Sheet \*       | 1511N  | Operating Materials    | 25,000    |
|                        |        | and Supplies Held for  |           |
|                        |        | Use                    |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 2110F  | Accounts Payable       | (25,000)  |
|                        | (47)   |                        |           |
+------------------------+--------+------------------------+-----------+

> \* The increase in inventory for Federal purchases is reflected in
> USSGL account 8803. USSGL 8803F (47) is closed out to USSGL account
> 8801F (47), Offset for Purchases of Assets.

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable-Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **General Services   **Amount**    **Health and Human   **Amount**    **Difference**
  Administration**                   Services**                         

  1310F(75)-Accounts   25,000        2110F(47)-Accounts   (25,000)      0
  Receivable                         Payable                            

  TOTAL                25,000        TOTAL                (25,000)      0
  -------------------- ------------- -------------------- ------------- ----------------

**RC24: Buy/Sell Costs/Revenues**

  -------------------- ------------- ------------- ------------- ----------------
  **General Services   **Amount**    **Health and  **Amount**    **Difference**
  Administration**                   Human                       
                                     Services**                  

  5100F(75)-Revenues   (25,000)      8803F(47)-    25,000        0
  from Goods Sold                    Purchases of                
                                     Inventory and               
                                     Related                     
                                     Property                    

  TOTAL                (25,000)      TOTAL         25,000        0
  -------------------- ------------- ------------- ------------- ----------------

NOTE: USSGL 8801 does not reciprocate.

**[21.8.4 - Sale of Inventory (Cost of Goods Sold)]{.underline}**

Sale of inventory can occur between agencies (Cash Basis). The General
Services Administration (GSA) (trading partner code 47) bought \$5,000
of inventory for resale from a Non-Federal vendor. GSA sold \$1,000 of
the inventory to Department of Justice (DOJ) (trading partner code 15)
who classified it as inventory. DOJ then sold \$300 of its inventory to
Department of the Treasury (trading partner code 20), who expensed the
items.

Inventory accounts are classified as "N" for the Federal/Non-Federal
attribute. A mechanism was established to identify and summarize the
transactions as intragovernmental purchases that are recorded as
inventory or other capitalized assets.

This is demonstrated with the application of the memorandum account 8803
Purchases of Inventory and Related Property with trading partner code
(xx) below:

The entries are as follows:

+-----------------------------------------------------------------------+
| General Services Administration (47)                                  |
|                                                                       |
| To record the delivery of goods and activity for current-year         |
| purchases of assets.                                                  |
+-----------------------------------------------------------------------+
| **TC B402**                                                           |
|                                                                       |
| 1521N Inventory Purchased 5,000                                       |
|                                                                       |
| For Resale                                                            |
|                                                                       |
| 2110N Accounts Payable 5 ,000                                         |
+-----------------------------------------------------------------------+
| **TC G122**                                                           |
|                                                                       |
| 8803N Purchases of Inventory 5,000                                    |
|                                                                       |
| and Related Property                                                  |
|                                                                       |
| 8801N Offset for Purchases 5,000                                      |
|                                                                       |
| of Assets                                                             |
+-----------------------------------------------------------------------+

+-----------------------------------+-----------------------------------+
| **General Services Administration | **Department of Justice (15)**    |
| (47)**                            |                                   |
|                                   | To record the delivery of goods   |
| To record the cash sale of        | and activity for current-year     |
| inventory to Department of        | purchases of assets               |
| Justice                           |                                   |
+-----------------------------------+-----------------------------------+
| **TC C646**                       | **No TC entry**                   |
|                                   |                                   |
| 1010 Fund Balance 1,000           | 1521N Inventory Purchased 1,000   |
|                                   |                                   |
| > with Treasury                   | for Resale                        |
|                                   |                                   |
| 5100F(15) Revenue from 1,000      | 1010. Fund Balance 1,000          |
|                                   |                                   |
| Goods Sold                        | > With Treasury                   |
|                                   |                                   |
| **TC E408**                       | **TC G122**                       |
|                                   |                                   |
| 6500N Cost of Goods Sold 1,000    | 8803F(47) Purchases of 1,000      |
|                                   |                                   |
| 1521N Inventory Purchased 1,000   | Inventory and Related             |
|                                   |                                   |
| For Resale                        | Property                          |
|                                   |                                   |
|                                   | Assets                            |
|                                   |                                   |
|                                   | 8801N Offset for 1,000            |
|                                   |                                   |
|                                   | Purchases of                      |
|                                   |                                   |
|                                   | Assets                            |
+-----------------------------------+-----------------------------------+
|                                   |                                   |
+-----------------------------------+-----------------------------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 24: Buy/Sell Costs/Revenues**

  -------------------- ------------- -------------- ------------- ----------------
  **General Services   **Amount**    **Department   **Amount**    **Difference**
  Administration**                   of Justice**                 

  5100F(15)-Revenues   (1,000)       8803F(47)-     1,000         0
  from Goods Sold                    Purchases of                 
                                     Inventory and                
                                     Related                      
                                     Property                     

  TOTAL                (1,000)       TOTAL          1,000         0
  -------------------- ------------- -------------- ------------- ----------------

+-----------------------------------+-----------------------------------+
| **Department of Justice (15)**    | **Department of the Treasury      |
|                                   | (20)**                            |
| To record the cash sale of        |                                   |
| inventory to Department of the    | To record the delivery of goods   |
| Treasury                          |                                   |
+-----------------------------------+-----------------------------------+
| **TC C646**                       | **TC B107**                       |
|                                   |                                   |
| 1010 Fund Balance 300             | 6100F(15) Operating 300           |
|                                   |                                   |
| with Treasury                     | Exp./Program                      |
|                                   |                                   |
| 5100F Revenue from 300            | Costs                             |
|                                   |                                   |
| \(20\) Goods Sold                 | 1010 Fund Balance 300             |
|                                   |                                   |
| **TC E408**                       | with Treasury                     |
|                                   |                                   |
| 6500N Cost of Goods Sold 300      |                                   |
|                                   |                                   |
| 1521N Inventory Purchased 300     |                                   |
|                                   |                                   |
| for Resale                        |                                   |
+-----------------------------------+-----------------------------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC24: Buy/Sell Costs/Revenues**

  -------------------- ------------- ------------------ ------------- ----------------
  **Department of      **Amount**    **Department of    **Amount**    **Difference**
  Justice**                          the Treasury**                   

  5100F(20)-Revenues   \(300\)       6100F(15)-         300           0
  from Goods Sold                    Operating                        
                                     Expenses/Program                 
                                     Costs                            

  TOTAL                \(300\)       TOTAL              300           0
  -------------------- ------------- ------------------ ------------- ----------------

## 21.9 - -Reimbursables

Reimbursables are similar to services, except the amounts billed to the
receiving agency by the providing agency are based on actual costs
incurred (instead of on a fee basis). Many times these transactions
occur within agencies when an administrative group provides services for
bureaus throughout the agency. The providing agency should have
policies, procedures, systems and documentation for cost accumulation
supporting amounts billed to receiving agencies. The following are
examples of transactions with an advance provided to the providing
agency and transactions without an advance. Please note: Federal program
agencies recording advances should provide liquidation reports to
partners on a quarterly basis. In addition to the following, please
refer to the USSGL reimbursable activity scenarios on FMS' website.

The Department of Veterans Affairs, Facilities Management Field Service,
provides technical consulting services, project management, real
property administration (including leases, site acquisition and disposal
activities directly supporting projects) for other components of the
Department of Veterans Affairs on a reimbursable basis. The following
are the entries to reflect the activity with an advance and without an
advance.

### 21.9.1 - Advance

The Department of Veterans Affairs, Veterans Health Administration,
issues a delivery order for \$150,000 of services and provides an
advance in the same amount.

The following entries should be recorded:

+-------+-----------+------+------+-------+-----------+------+------+
| *     |           |      |      | *     |           |      |      |
| *Prov |           |      |      | *Rece |           |      |      |
| iding |           |      |      | iving |           |      |      |
| age   |           |      |      | age   |           |      |      |
| ncy** |           |      |      | ncy** |           |      |      |
|       |           |      |      |       |           |      |      |
| **VA  |           |      |      | **VA  |           |      |      |
| Facil |           |      |      | H     |           |      |      |
| ities |           |      |      | ealth |           |      |      |
| Manag |           |      |      | A     |           |      |      |
| ement |           |      |      | dmini |           |      |      |
| Serv  |           |      |      | strat |           |      |      |
| ice** |           |      |      | ion** |           |      |      |
+=======+===========+======+======+=======+===========+======+======+
| **TC  | Fund      | 150  |      | **TC  | Advances  | 150  |      |
| C     | Balance   | ,000 |      | B     | to Others | ,000 |      |
| 182** | With      |      |      | 308** |           |      |      |
|       | Treasury  |      |      |       |           |      |      |
| 1010  |           |      |      | 1410F |           |      |      |
|       |           |      |      | (36)  |           |      |      |
+-------+-----------+------+------+-------+-----------+------+------+
| 2310F | Advances  |      | 150  | 1010  | Fund      |      | 150  |
| (36)  | from      |      | ,000 |       | Balance   |      | ,000 |
|       | Others    |      |      |       | With      |      |      |
|       |           |      |      |       | Treasury  |      |      |
+-------+-----------+------+------+-------+-----------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+----------------------+---------+----------------------+--------------+
| **VA Facilities      | **      | **USSGL Account      | **Amount**   |
| Management**         | Account | Title**              |              |
|                      | \#**    |                      | (based on    |
| **Statement**        |         |                      | the above    |
|                      |         |                      | transaction) |
+======================+=========+======================+==============+
| Balance Sheet        | 1010    | Fund Balance With    | 150,000      |
|                      |         | Treasury             |              |
+----------------------+---------+----------------------+--------------+
| Balance Sheet        | 2310F   | Advances from Others | (150,000)    |
|                      | (36)    |                      |              |
+----------------------+---------+----------------------+--------------+

+----------------------+---------+----------------------+--------------+
| **VA Health          | **      | **USSGL Account      | **Amount**   |
| Administration**     | Account | Title**              |              |
|                      | \#**    |                      | (based on    |
| **Statement**        |         |                      | the above    |
|                      |         |                      | transaction) |
+======================+=========+======================+==============+
| Balance Sheet        | 1010    | Fund Balance With    | (150,000)    |
|                      |         | Treasury             |              |
+----------------------+---------+----------------------+--------------+
| Balance Sheet        | 1410F   | Advances to Others   | 150,000      |
|                      | (36)    |                      |              |
+----------------------+---------+----------------------+--------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 23: Advances to Others and Prepayments/Advances from Others and
Deferred Credits**

  -------------------- ------------- -------------------- ------------- ----------------
  **VA Facilities      **Amount**    **Health and Human   **Amount**    **Difference**
  Management                         Services**                         
  Services**                                                            

  2310F(36)-Advances   (150,000)     1410F(36)-Advances   150,000       0
  From Others                        To Others                          

  TOTAL                (150,000)     TOTAL                150,000       0
  -------------------- ------------- -------------------- ------------- ----------------

The VA Facilities Management Service incurs \$150,000 of reimbursable
expenses.

The following entry should be recorded:

+------+-------------+------+------+-------+-----------+-----+-----+
| **P  |             |      |      | *     |           |     |     |
| rovi |             |      |      | *Rece |           |     |     |
| ding |             |      |      | iving |           |     |     |
| agen |             |      |      | age   |           |     |     |
| cy** |             |      |      | ncy** |           |     |     |
|      |             |      |      |       |           |     |     |
| **VA |             |      |      | **VA  |           |     |     |
| Fa   |             |      |      | H     |           |     |     |
| cili |             |      |      | ealth |           |     |     |
| ties |             |      |      | A     |           |     |     |
| Ma   |             |      |      | dmini |           |     |     |
| nage |             |      |      | strat |           |     |     |
| ment |             |      |      | ion** |           |     |     |
| S    |             |      |      |       |           |     |     |
| ervi |             |      |      |       |           |     |     |
| ce** |             |      |      |       |           |     |     |
+======+=============+======+======+=======+===========+=====+=====+
| **TC | Operating   | 150  |      |       | No        |     |     |
| B1   | Expen       | ,000 |      |       | tra       |     |     |
| 07** | ses/Program |      |      |       | nsaction. |     |     |
|      | Costs       |      |      |       |           |     |     |
| 6    |             |      |      |       |           |     |     |
| 100N |             |      |      |       |           |     |     |
+------+-------------+------+------+-------+-----------+-----+-----+
| 1010 | Fund        |      | 150  |       |           |     |     |
|      | Balance     |      | ,000 |       |           |     |     |
|      | With        |      |      |       |           |     |     |
|      | Treasury    |      |      |       |           |     |     |
+------+-------------+------+------+-------+-----------+-----+-----+

The VA Facilities Management Service completed services and recognizes
the advance received as revenues. The VA Health Administration
recognizes the advance paid as expenses.

The following entries should be recorded:

+-------+-----------+------+------+-------+----------+------+-------+
| *     |           |      |      | *     |          |      |       |
| *Prov |           |      |      | *Rece |          |      |       |
| iding |           |      |      | iving |          |      |       |
| age   |           |      |      | age   |          |      |       |
| ncy** |           |      |      | ncy** |          |      |       |
|       |           |      |      |       |          |      |       |
| **VA  |           |      |      | **VA  |          |      |       |
| Facil |           |      |      | H     |          |      |       |
| ities |           |      |      | ealth |          |      |       |
| Manag |           |      |      | A     |          |      |       |
| ement |           |      |      | dmini |          |      |       |
| Serv  |           |      |      | strat |          |      |       |
| ice** |           |      |      | ion** |          |      |       |
+=======+===========+======+======+=======+==========+======+=======+
| **TC  | Advances  | 150  |      | **TC  | O        | 150  |       |
| A     | from      | ,000 |      | B     | perating | ,000 |       |
| 710** | Others    |      |      | 604** | Expenses |      |       |
|       |           |      |      |       | /Program |      |       |
| 2310F |           |      |      | 6100F | Costs    |      |       |
| (36)  |           |      |      | (36)  |          |      |       |
+-------+-----------+------+------+-------+----------+------+-------+
| 5200F | Revenue   |      | 150  | 1410F | Advances |      | 15    |
| (36)  | from      |      | ,000 | (36)  | to       |      | 0,000 |
|       | Services  |      |      |       | Others   |      |       |
|       | Provided  |      |      |       |          |      |       |
+-------+-----------+------+------+-------+----------+------+-------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+-----------------------+----------+
| **VA Facilities       | **      | **USSGL Account       | **       |
| Management**          | Account | Title**               | Amount** |
|                       | \#**    |                       | (based   |
| **Statement**         |         |                       | on the   |
|                       |         |                       | above    |
|                       |         |                       | tran     |
|                       |         |                       | saction) |
+=======================+=========+=======================+==========+
| Statement of Net Cost | 5200F   | Revenue from Services | (        |
|                       | (36)    | Provided              | 150,000) |
+-----------------------+---------+-----------------------+----------+
| Statement of Net Cost | 6100N   | Operating             | 150,000  |
|                       |         | Expenses/Program Cost |          |
+-----------------------+---------+-----------------------+----------+

+-----------------------+---------+-----------------------+----------+
| **VA Health           | **      | **USSGL Account       | **       |
| Administration**      | Account | Title**               | Amount** |
|                       | \#**    |                       | (based   |
| **Statement**         |         |                       | on the   |
|                       |         |                       | above    |
|                       |         |                       | tran     |
|                       |         |                       | saction) |
+=======================+=========+=======================+==========+
| Statement of Net Cost | 6100F   | Operating             | 150,000  |
|                       | (36)    | Expenses/Program Cost |          |
+-----------------------+---------+-----------------------+----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 23: Advances to Others and Prepayments/Advances from Others and
Deferred Credits**

  -------------------- ------------- -------------------- ------------- ----------------
  **VA Facilities      **Amount**    **VA Health          **Amount**    **Difference**
  Management Service**               Administration**                   

  2310F(36)-Advances   150,000       1410F(36)-Advances   (150,000)     0
  from Others                        to Others                          

  TOTAL                150,000       TOTAL                (150,000)     0
  -------------------- ------------- -------------------- ------------- ----------------

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **VA Facilities      **Amount**    **VA Health           **Amount**    **Difference**
  Management Service**               Administration**                    

  5200F(24)-Revenues   (150,000)     6100F(36)-Operating   150,000       0
  from Services                      Expenses/Program                    
  Provided                           Costs                               

  TOTAL                (150,000)     TOTAL                 150,000       0
  -------------------- ------------- --------------------- ------------- ----------------

### 21.9.2 - No Advance[^3]

The Department of Veterans Affairs, Facilities Management Service,
completed services (or cut-off cost accumulation for a period) and
billed \$150,000 to the Department of Veterans Affairs Health
Administration.

The VA Facilities Management Service incurs \$150,000 of reimbursable
expenses.

The following entries should be recorded:

+------+-------------+------+------+-------+-----------+-----+-----+
| **P  |             |      |      | *     |           |     |     |
| rovi |             |      |      | *Rece |           |     |     |
| ding |             |      |      | iving |           |     |     |
| agen |             |      |      | age   |           |     |     |
| cy** |             |      |      | ncy** |           |     |     |
|      |             |      |      |       |           |     |     |
| **VA |             |      |      | **VA  |           |     |     |
| Fa   |             |      |      | H     |           |     |     |
| cili |             |      |      | ealth |           |     |     |
| ties |             |      |      | A     |           |     |     |
| Ma   |             |      |      | dmini |           |     |     |
| nage |             |      |      | strat |           |     |     |
| ment |             |      |      | ion** |           |     |     |
| S    |             |      |      |       |           |     |     |
| ervi |             |      |      |       |           |     |     |
| ce** |             |      |      |       |           |     |     |
+======+=============+======+======+=======+===========+=====+=====+
| **TC | Operating   | 150  |      |       | No        |     |     |
| B1   | Expen       | ,000 |      |       | tra       |     |     |
| 07** | ses/Program |      |      |       | nsaction. |     |     |
|      | Costs       |      |      |       |           |     |     |
| 6    |             |      |      |       |           |     |     |
| 100N |             |      |      |       |           |     |     |
+------+-------------+------+------+-------+-----------+-----+-----+
| 1010 | Fund        |      | 150  |       |           |     |     |
|      | Balance     |      | ,000 |       |           |     |     |
|      | With        |      |      |       |           |     |     |
|      | Treasury    |      |      |       |           |     |     |
+------+-------------+------+------+-------+-----------+-----+-----+

+------+-----------+------+------+-------+------------+------+-------+
| **P  |           |      |      | *     |            |      |       |
| rovi |           |      |      | *Rece |            |      |       |
| ding |           |      |      | iving |            |      |       |
| agen |           |      |      | age   |            |      |       |
| cy** |           |      |      | ncy** |            |      |       |
|      |           |      |      |       |            |      |       |
| **VA |           |      |      | **VA  |            |      |       |
| Fa   |           |      |      | H     |            |      |       |
| cili |           |      |      | ealth |            |      |       |
| ties |           |      |      | A     |            |      |       |
| Ma   |           |      |      | dmini |            |      |       |
| nage |           |      |      | strat |            |      |       |
| ment |           |      |      | ion** |            |      |       |
| S    |           |      |      |       |            |      |       |
| ervi |           |      |      |       |            |      |       |
| ce** |           |      |      |       |            |      |       |
+======+===========+======+======+=======+============+======+=======+
| **TC | Fund      | 150  |      | **TC  | Operating  | 150  |       |
| A7   | Balance   | ,000 |      | B     | Expens     | ,000 |       |
| 08** | With      |      |      | 107** | es/Program |      |       |
|      | Treasury  |      |      |       | Costs      |      |       |
| 1010 |           |      |      | 6100F |            |      |       |
|      |           |      |      | (36)  |            |      |       |
+------+-----------+------+------+-------+------------+------+-------+
| 5    | Revenue   |      | 150  | 1010  | Fund       |      | 15    |
| 200F | from      |      | ,000 |       | Balance    |      | 0,000 |
| (36) | Services  |      |      |       | With       |      |       |
|      | Provided  |      |      |       | Treasury   |      |       |
+------+-----------+------+------+-------+------------+------+-------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+--------------------+--------+---------------------+-----------------+
| **VA Facilities    | **A    | **USSGL Account     | **Amount**      |
| Management**       | ccount | Title**             | (based on the   |
|                    | \#**   |                     | above           |
| **Statement**      |        |                     | transaction)    |
+====================+========+=====================+=================+
| Balance Sheet      | 1010   | Fund Balance With   | 0               |
|                    |        | Treasury            |                 |
+--------------------+--------+---------------------+-----------------+
| Statement of Net   | 5200F  | Revenue from        | (150,000)       |
| Cost               | (36)   | Services Provided   |                 |
+--------------------+--------+---------------------+-----------------+
| Statement of Net   | 6100N  | Operating           | 150,000         |
| Cost               |        | Expenses/Program    |                 |
|                    |        | Cost                |                 |
+--------------------+--------+---------------------+-----------------+

+--------------------+--------+---------------------+-----------------+
| **VA Health        | **A    | **USSGL Account     | **Amount**      |
| Administration**   | ccount | Title**             | (based on the   |
|                    | \#**   |                     | above           |
| **Statement**      |        |                     | transaction)    |
+====================+========+=====================+=================+
| Balance Sheet      | 1010   | Fund Balance With   | (150,000)       |
|                    |        | Treasury            |                 |
+--------------------+--------+---------------------+-----------------+
| Statement of Net   | 6100F  | Operating           | 150,000         |
| Cost               | (36)   | Expenses/Program    |                 |
|                    |        | Cost                |                 |
+--------------------+--------+---------------------+-----------------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows

**RC24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **VA Facilities      **Amount**    **VA Health           **Amount**    **Difference**
  Management**                       Administration**                    

  5200F(36)-Revenues   (150,000)     6100F(36)-Operating   150,000       0
  from Services                      Expenses/Program                    
  Provided                           Costs                               

  TOTAL                (150,000)     TOTAL                 150,000       0
  -------------------- ------------- --------------------- ------------- ----------------

If there was a cut-off billing at year-end (rather than a cash
transaction), the following entries should be recorded as of September
30:

+------+-----------+------+------+-------+------------+------+-------+
| **P  |           |      |      | *     |            |      |       |
| rovi |           |      |      | *Rece |            |      |       |
| ding |           |      |      | iving |            |      |       |
| agen |           |      |      | age   |            |      |       |
| cy** |           |      |      | ncy** |            |      |       |
|      |           |      |      |       |            |      |       |
| **VA |           |      |      | **VA  |            |      |       |
| Fa   |           |      |      | H     |            |      |       |
| cili |           |      |      | ealth |            |      |       |
| ties |           |      |      | A     |            |      |       |
| Mana |           |      |      | dmini |            |      |       |
| geme |           |      |      | strat |            |      |       |
| nt** |           |      |      | ion** |            |      |       |
+======+===========+======+======+=======+============+======+=======+
| **TC | Accounts  | 150  |      | **TC  | Operating  | 150  |       |
| A7   | R         | ,000 |      | B     | Expens     | ,000 |       |
| 14** | eceivable |      |      | 402** | es/Program |      |       |
|      |           |      |      |       | Costs      |      |       |
| 1    |           |      |      | 6100F |            |      |       |
| 310F |           |      |      | (36)  |            |      |       |
| (36) |           |      |      |       |            |      |       |
+------+-----------+------+------+-------+------------+------+-------+
| 5    | Revenues  |      | 150  | 2110F | Accounts   |      | 15    |
| 200F | from      |      | ,000 | (36)  | Payable    |      | 0,000 |
| (36) | Services  |      |      |       |            |      |       |
|      | Provided  |      |      |       |            |      |       |
+------+-----------+------+------+-------+------------+------+-------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+---------+-----------------------+----------+
| **VA Facilities       | **      | **USSGL Account       | **Amount |
| Management**          | Account | Title**               | (based   |
|                       | \#**    |                       | on the   |
| **Statement**         |         |                       | above    |
|                       |         |                       | transa   |
|                       |         |                       | ction)** |
+=======================+=========+=======================+==========+
| Balance Sheet         | 1310F   | Accounts Receivable   | 150,000  |
|                       | (36)    |                       |          |
+-----------------------+---------+-----------------------+----------+
| Statement of Net Cost | 5200F   | Revenue from Services | (        |
|                       | (36)    | Provided              | 150,000) |
+-----------------------+---------+-----------------------+----------+

+----------------------+----+--------+----------------------+---------+
| **VA Health          | ** | *      | **Financial          | *       |
| Administration**     | Li | *Acct. | Statement Line       | *Amount |
|                      | ne | \#**   | Title**              | (based  |
| **Statement**        | \# |        |                      | on the  |
|                      | ** |        |                      | above   |
|                      |    |        |                      | transac |
|                      |    |        |                      | tion)** |
+======================+====+========+======================+=========+
| Balance Sheet        |    | 2110F  | Accounts Payable     | (1      |
|                      |    | (36)   |                      | 50,000) |
+----------------------+----+--------+----------------------+---------+
| Statement of Net     |    | 6100F  | Operating            | 150,000 |
| Cost                 |    | (36)   | Expenses/Program     |         |
|                      |    |        | Cost                 |         |
+----------------------+----+--------+----------------------+---------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows

**RC22: Accounts Receivable/Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **VA Facilities      **Amount**    **VA Health          **Amount**    **Difference**
  Management**                       Administration**                   

  1310F(36)-Accounts   150,000       2100F(36)-Accounts   (150,000)     0
  Receivable                         Payable                            

  TOTAL                150,000       TOTAL                (150,000)     0
  -------------------- ------------- -------------------- ------------- ----------------

**RC24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **VA Facilities      **Amount**    **VA Health           **Amount**    **Difference**
  Management**                       Administration**                    

  5200F(36)-Revenues   (150,000)     6100F(36)-Operating   150,000       0
  from Services                      Expenses/Program                    
  Provided                           Costs                               

  TOTAL                (150,000)     TOTAL                 150,000       0
  -------------------- ------------- --------------------- ------------- ----------------

## 21.10 - Sale of Equipment

Sales of equipment can occur between agencies at book value or with a
gain or loss to the providing (selling) agency.

### 

### 21.10.1 - Accounting for Gains/Losses in Future Years

Gains/losses on intragovernmental equipment sales will need to be
tracked by the receiving agency on a separate schedule, to be provided
to FMS, with the Closing Package data submission. This information is
necessary for preparation of the consolidated financial statements. If
the gain/loss is material to the receiving agency, the following
information should be provided to FMS:

-   Amount of gain/loss.

-   Date of the transaction.

-   Amount of gain/loss depreciated by year, for each year commencing
    with the transaction.

The following are examples of each scenario:

### 

### 21.10.2 - Sale of Equipment at Net Book Value

The Department of Energy (trading partner code 89) sold \$650,000 of
equipment to the Department of Commerce (trading partner code 13). The
book value of the equipment was \$650,000 (cost \$750,000 and
accumulated depreciation \$100,000). The Department of

Commerce should record the equipment for the amount paid (\$650,000)
without any accumulated depreciation.

For these "N" accounts, a mechanism was established effective beginning
FY 2003 to identify and summarize the transactions as Intragovernmental
purchases that are recorded as inventory, property, or other capitalized
assets. This is demonstrated with the application of memorandum account
8802, Purchases of Property, Plant and Equipment, with trading partner
code (xx) below.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **De |           |      |      | **    |           |      |       |
| part |           |      |      | Depar |           |      |       |
| ment |           |      |      | tment |           |      |       |
| of   |           |      |      | of    |           |      |       |
| Ener |           |      |      | Comme |           |      |       |
| gy** |           |      |      | rce** |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| **TC | Fund      | 650  |      | **No  | Equipment | 650  |       |
| C6   | Balance   | ,000 |      | TC    |           | ,000 |       |
| 10** | With      |      |      | En    |           |      |       |
|      | Treasury  |      |      | try** |           |      |       |
| 1010 |           |      |      |       |           |      |       |
|      |           |      |      | 1750N |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1    | Equipment |      | 750  | 1010  | Fund      |      | 65    |
| 750N |           |      | ,000 |       | Balance   |      | 0,000 |
|      |           |      |      |       | With      |      |       |
|      |           |      |      |       | Treasury  |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1    | Ac        | 100  |      | **TC  | Purchase  | 650  | 65    |
| 759N | cumulated | ,000 |      | G     | of        | ,000 | 0,000 |
|      | Dep       |      |      | 120** | Property, |      |       |
|      | reciation |      |      |       | Plant and |      |       |
|      |           |      |      | 8802F | Equipment |      |       |
|      |           |      |      | (89)  |           |      |       |
|      |           |      |      |       | Offset    |      |       |
|      |           |      |      | 8801F | for       |      |       |
|      |           |      |      | (89)  | Purchases |      |       |
|      |           |      |      |       | of Assets |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The future depreciation of the assets has no affect on the
intragovernmental activity and should be recorded as an "N" account
transaction within the Department of Commerce general ledger.
Depreciation should be calculated in accordance with the Department of
Commerce policies and procedures.

The crosswalk for financial statement reporting of these accounts is as
follows:

+-----------------------+----------+-----------------------+----------+
| **Department of       | *        | **USSGL Account       | **Amount |
| Energy**              | *Account | Title**               | (based   |
|                       | \#**     |                       | on the   |
| **Statement**         |          |                       | above    |
|                       |          |                       | transa   |
|                       |          |                       | ction)** |
+=======================+==========+=======================+==========+
| Balance Sheet         | 1010     | Fund Balance With     | 650,000  |
|                       |          | Treasury              |          |
+-----------------------+----------+-----------------------+----------+
| Balance Sheet         | 1750N    | Equipment             | (        |
|                       |          |                       | 750,000) |
+-----------------------+----------+-----------------------+----------+
| Balance Sheet         | 1759N    | Accumulated           | 100,000  |
|                       |          | Depreciation on       |          |
|                       |          | Equipment             |          |
+-----------------------+----------+-----------------------+----------+

+-----------------------+----------+-----------------------+----------+
| **Department of       | *        | **USSGL Account       | **Amount |
| Commerce**            | *Account | Title**               | (based   |
|                       | \#**     |                       | on the   |
| **Statement**         |          |                       | above**  |
|                       |          |                       | **transa |
|                       |          |                       | ction)** |
+=======================+==========+=======================+==========+
| Balance Sheet         | 1010     | Fund Balance With     | (        |
|                       |          | Treasury              | 650,000) |
+-----------------------+----------+-----------------------+----------+
| Balance Sheet\*       | 1750N    | Equipment             | 650,000  |
|                       | (89)     |                       |          |
+-----------------------+----------+-----------------------+----------+

-   The increase in Equipment is reflected in USSGL account 8802. USSGL
    8802F (89) is closed out to USSGL account 8801F (89), Offset for
    Purchases of Assets.

### 21.10.3 - Sale of Equipment with a Gain

The Department of Energy (trading partner code 89) sold \$650,000 of
equipment to the Department of Commerce (trading partner code 13). The
book value of the equipment was \$550,000 (cost \$550,000, accumulated
depreciation \$0).

The mechanism to identify and summarize the transactions as an
intragovernmental purchase and sale, and the associated gain, is
demonstrated below.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **De |           |      |      | **    |           |      |       |
| part |           |      |      | Depar |           |      |       |
| ment |           |      |      | tment |           |      |       |
| of   |           |      |      | of    |           |      |       |
| Ener |           |      |      | Comme |           |      |       |
| gy** |           |      |      | rce** |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| **TC | Fund      | 650  |      | **No  | Equipment | 650  |       |
| C6   | Balance   | ,000 |      | TC    |           | ,000 |       |
| 10** | With      |      |      | En    |           |      |       |
|      | Treasury  |      |      | try** |           |      |       |
| 1010 |           |      |      |       |           |      |       |
|      |           |      |      | 1750N |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1    | Equipment |      | 550  | 1010  | Fund      |      | 65    |
| 750N |           |      | ,000 |       | Balance   |      | 0,000 |
|      |           |      |      |       | With      |      |       |
|      |           |      |      |       | Treasury  |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 7    | Gains on  |      | 100  | **TCG | Purchases | 650  | 65    |
| 110N | Di        |      | ,000 | 120** | of        | ,000 | 0,000 |
|      | sposition |      |      |       | Property, |      |       |
|      | of        |      |      | 8802F | Plant and |      |       |
|      | Assets -  |      |      | (89)  | Equipment |      |       |
|      | Other     |      |      |       |           |      |       |
|      |           |      |      | 8801F | Offset    |      |       |
|      |           |      |      | (89)  | for       |      |       |
|      |           |      |      |       | Purchases |      |       |
|      |           |      |      |       | of Assets |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Energy**               | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | 650,000   |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1750N  | Equipment              | (550,000) |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 7110N  | Gains on Disposition   | (100,000) |
|                        |        | of Assets - Other      |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Department of        | **A    | **USSGL Account        | **Amount  |
| Commerce**             | ccount | Title**                | (based on |
|                        | \#**   |                        | the above |
| **Statement**          |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1010   | Fund Balance With      | (650,000) |
|                        |        | Treasury               |           |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 1750N  | Equipment\*            | 650,000   |
+------------------------+--------+------------------------+-----------+

-   \* The increase in Equipment is reflected in USSGL account 8802.
    USSGL 8802F (89) is closed out to USSGL account 8801F (89), Offset
    for Purchases of Assets.

**[21.10.4 - Sale of Equipment with a Loss]{.underline}**

The Department of Energy (trading partner code 89) sold \$650,000 of
equipment to the Department of Commerce (trading partner code 13). The
book value of the equipment was \$700,000 (cost \$700,000, accumulated
depreciation \$0).

The mechanism to identify and summarize the transactions as an
intragovernmental purchase and sale, and the associated loss, is
demonstrated below.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **De |           |      |      | **    |           |      |       |
| part |           |      |      | Depar |           |      |       |
| ment |           |      |      | tment |           |      |       |
| of   |           |      |      | of    |           |      |       |
| Ener |           |      |      | Comme |           |      |       |
| gy** |           |      |      | rce** |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| **TC | Fund      | 650  |      | No TC | Equipment | 650  |       |
| C6   | Balance   | ,000 |      | Entry |           | ,000 |       |
| 10** | With      |      |      |       |           |      |       |
|      | Treasury  |      |      | 1750N |           |      |       |
| 1010 |           |      |      |       |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1    | Equipment |      | 700  | 1010  | Fund      |      | 65    |
| 750N |           |      | ,000 |       | Balance   |      | 0,000 |
|      |           |      |      |       | With      |      |       |
|      |           |      |      |       | Treasury  |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 7    | Losses on | 50   |      | **TC  | Purchases | 650  | 65    |
| 210N | Di        | ,000 |      | E     | of        | ,000 | 0,000 |
|      | sposition |      |      | 202** | Property, |      |       |
|      | of        |      |      |       | Plant and |      |       |
|      | Assets -  |      |      | 8802F | Equipment |      |       |
|      | Other     |      |      | (89)  |           |      |       |
|      |           |      |      |       | Offset    |      |       |
|      |           |      |      | 8801F | for       |      |       |
|      |           |      |      | (89)  | Purchases |      |       |
|      |           |      |      |       | of Assets |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | **Amount  |
| Energy**               | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | 650,000   |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 1750N    | Equipment            | (700,000) |
+------------------------+----------+----------------------+-----------+
| Statement of Net Cost  | 7210N    | Losses on            | 50,000    |
|                        |          | Disposition of       |           |
|                        |          | Assets - Other       |           |
+------------------------+----------+----------------------+-----------+

+------------------------+----------+----------------------+-----------+
| **Department of        | *        | **USSGL Account      | **Amount  |
| Commerce**             | *Account | Title**              | (based on |
|                        | \#**     |                      | the above |
| **Statement**          |          |                      | trans     |
|                        |          |                      | action)** |
+========================+==========+======================+===========+
| Balance Sheet          | 1010     | Fund Balance With    | (650,000) |
|                        |          | Treasury             |           |
+------------------------+----------+----------------------+-----------+
| Balance Sheet          | 1750N    | Equipment            | 650,000   |
|                        | (89)     |                      |           |
+------------------------+----------+----------------------+-----------+

-   \* The increase in Equipment is reflected in USSGL account 8802.
    USSGL 8802F (13) is closed out to USSGL account 8801F (13), Offset
    for Purchases of Assets.

## 21.11 -- Transfers: Appropriation of Unavailable Trust or Special Fund Receipts, Non-Expenditure Transfers of Unexpended Appropriations and Financing Sources, and Expenditure Transfers of Financing Sources 

Funding may be transferred from one agency to another or within an
agency between fund accounts/symbols. The providing agency/fund
transfers the funds to the receiving agency/fund. Funds are transferred
based on an agreement between the agencies or through Treasury warrant.
The funding is transferred based on the terms of the agreement/Treasury
warrant and can occur at the time the agreement commences or as
expenditures are incurred.

Note: The examples presented are intended to be illustrative, not
comprehensive. Therefore the budgetary transactions are not shown. For
additional guidance on transfers to/from, consult FMS' USSGL Division's
web link at:
*http://www.fms.treas.gov/ussgl/approved_scenarios/index.html*

**21.11.1 Appropriation of Unavailable Trust or Special Fund Receipts --
Reciprocal Category 07**

An agency collects and deposits funds in a special fund receipt account
that has been deemed "unavailable". A Treasury warrant must be processed
in order to move the funds to the corresponding special or trust fund
expenditure account.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **De |           |      |      | **    |           |      |       |
| part |           |      |      | Depar |           |      |       |
| ment |           |      |      | tment |           |      |       |
| of   |           |      |      | of    |           |      |       |
| the  |           |      |      | the   |           |      |       |
| Tr   |           |      |      | Treas |           |      |       |
| easu |           |      |      | ury** |           |      |       |
| ry** |           |      |      |       |           |      |       |
|      |           |      |      | **(   |           |      |       |
| **   |           |      |      | E     |           |      |       |
| (Rec |           |      |      | xpend |           |      |       |
| eipt |           |      |      | iture |           |      |       |
| Ac   |           |      |      | Accou |           |      |       |
| coun |           |      |      | nt)** |           |      |       |
| t)** |           |      |      |       |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| TC   | App       | 725  |      | TC    | Fund      | 725  |       |
| A183 | ropriated | ,000 |      | A184  | Balance   | ,000 |       |
|      | Earmarked |      |      |       | With      |      |       |
| 5    | Receipts  |      |      | 1010  | Treasury  |      |       |
| 745F | Tr        |      |      |       |           |      |       |
| (20) | ansferred |      |      |       |           |      |       |
|      | Out       |      |      |       |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1010 | Fund      |      | 725  | 5740F | App       |      | 72    |
|      | Balance   |      | ,000 | (20)  | ropriated |      | 5,000 |
|      | With      |      |      |       | Earmarked |      |       |
|      | Treasury  |      |      |       | Receipts  |      |       |
|      |           |      |      |       | Tr        |      |       |
|      |           |      |      |       | ansferred |      |       |
|      |           |      |      |       | In        |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows

**RC07: Appropriation of Unavailable Trust or Special Fund Receipts**

  ------------------------ ------------- ------------------------ ------------- ----------------
  **Department of the      **Amount**    **Department of the      **Amount**    **Difference**
  Treasury**                             Treasury**                             

  5740F(20)-Appropriated   725,000       5745F(20)-Appropriated   (725,000)     0
  Earmarked Receipts                     Earmarked Receipts                     
  Transferred In                         Transferred Out                        

  TOTAL                    725,000       TOTAL                    (725,000)     0
  ------------------------ ------------- ------------------------ ------------- ----------------

### 

**21.11.2 - Nonexpenditure Transfers (NETs) Affecting Reciprocal
Category 08**

Before processing nonexpenditure transfers between Treasury
Appropriation Fund symbols (TAFS), first determine the original source
of the balances being transferred. The "Transfer From" entity will
determine the source of funds being transferred and record a proprietary
USSGL account that designates the funding as being derived from either:

-   Unexpended appropriations from General Fund resources not earmarked
    by law for a specific purpose -- USSGL 3103 Unexpended
    Appropriations -- Transfers-Out, or

-   Financing Sources that impact cumulative results of operations --
    USSGL 5765 Nonexpenditure Financing Sources -- Transfers-Out

The "Transfer To" entity must use the propriety USSGL account that
corresponds to the proprietary USSGL account used by the "Transfer From"
entity. USSGL 3102 Unexpended Appropriations -- Transfers-In corresponds
with USSGL 3103. USSGL 5755 Nonexpenditure Financing Sources --
Transfers-In corresponds with USSGL 5765.

It is not uncommon for the net position of any TAFS to be comprised of a
mix of unexpended appropriations derived from General Fund resources not
earmarked by law for a specific purpose and financing sources that
impact cumulative results of operations.

Any nonexpenditure transfer (NET) transactions that are reported in the
GWA NET application should have the appropriate USSGL account number in
the comment field. This will aid in the elimination of transfers at the
government wide level. FMS will analyze agency NET activity from its
central accounting system (STAR) to ensure proper reporting of
transfers, in addition to other types of activity.

Failure of both entities to record the matching proprietary USSGL
accounts category (3102/3103) or (5755/5765) will result in agency-wide
and/or government-wide elimination discrepancies.

[Example]{.underline}

DOL (trading partner code 16) receives an appropriation transfer from
the Environmental Protection Agency (EPA) (trading partner code 68) of
\$550,000. EPA sends all of the funds to DOL when the agreement
commences. EPA designates USSGL account 3103 Unexpended Appropriations
-- Transfers-Out in the comment field of the NET transaction. Trading
partner codes must be used to facilitate both financial reporting and
the reconciliation process when funds are transferred between agencies.

The following entries should be recorded for the nonexpenditure transfer
of unexpended appropriations:

Nonexpenditure Transfer of Unexpended Appropriations

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **E  |           |      |      | **    |           |      |       |
| nvir |           |      |      | Depar |           |      |       |
| onme |           |      |      | tment |           |      |       |
| ntal |           |      |      | of    |           |      |       |
| Pr   |           |      |      | La    |           |      |       |
| otec |           |      |      | bor** |           |      |       |
| tion |           |      |      |       |           |      |       |
| Agen |           |      |      |       |           |      |       |
| cy** |           |      |      |       |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| TC   | U         | 550  |      | TC    | Fund      | 550  |       |
| A484 | nexpended | ,000 |      | A480  | Balance   | ,000 |       |
|      | Appro     |      |      |       | With      |      |       |
| 3    | priations |      |      | 1010  | Treasury  |      |       |
| 103F | --        |      |      |       |           |      |       |
| (16) | Tran      |      |      |       |           |      |       |
|      | sfers-Out |      |      |       |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1010 | Fund      |      | 550  | 3102F | U         |      | 55    |
|      | Balance   |      | ,000 | (68)  | nexpended |      | 0,000 |
|      | With      |      |      |       | Appro     |      |       |
|      | Treasury  |      |      |       | priations |      |       |
|      |           |      |      |       | --        |      |       |
|      |           |      |      |       | Tra       |      |       |
|      |           |      |      |       | nsfers-In |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows

**RC08: Nonexpenditure Transfers of Unexpended Appropriations and**

**Financing Sources**

  ------------------------------ ------------- ----------------------------- ------------- ----------------
  **Environmental Protection     **Amount**    **Department of Labor**       **Amount**    **Difference**
  Agency**                                                                                 

  3103F(16)-Unexpended           550,000       3102F(68)-Unexpended          (550,000)     0
  Appropriations-Transfers-Out                 Appropriations-Transfers-In                 

  TOTAL                          550,000       TOTAL                         (550,000)     0
  ------------------------------ ------------- ----------------------------- ------------- ----------------

Department of Transportation (DOT) (trading partner code 69) receives an
appropriation transfer from the Environmental Protection Agency (EPA)
(trading partner code 68) of \$14,000. EPA sends all of the funds to DOT
when the agreement commences. EPA designates USSGL account 5765
Nonexpenditure Financing Sources -- Transfers-Out in the comment field
of the NET transaction. Trading partner codes must be used to facilitate
both financial reporting and the reconciliation process when funds are
transferred between agencies.

The following entries should be recorded for the nonexpenditure transfer
of financing sources:

Nonexpenditure Transfer of Financing Sources

+-------------------------+----------+---------------------+----------+
| Transfer-Out Agency     |          | Transfer-In Agency  |          |
| (EPA)                   |          | (DOT)               |          |
+-------------------------+----------+---------------------+----------+
| **TC A486**             | 14,000   | **TC A482**         | 14,000   |
|                         |          |                     |          |
| Dr 5765 --              |          | Dr 1010 -- Fund     |          |
| Nonexpenditure          |          | Balance             |          |
| Financing Sources --    |          |                     |          |
| Transfers-Out           |          | w/Treasury          |          |
+-------------------------+----------+---------------------+----------+
| Cr 1010 -- Fund Balance | 14,000   | Cr 5755 --          | 14,000   |
| w/Treasury              |          | Nonexpenditure      |          |
|                         |          | Financing Sources   |          |
|                         |          | -- Transfers-In     |          |
+-------------------------+----------+---------------------+----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 08: Nonexpenditure Transfers of Unexpended Appropriations and**

> **Financing Sources**

  -------------------------- ------------- -------------------------- ------------- ----------------
  **Transfer Out Agency**    **Amount**    **Transfer-In Agency       **Amount**    **Difference**
                                           (DHS)**                                  

  5765F(69)-Nonexpenditure   14,000        5755F(68)-Nonexpenditure   (14,000)      0
  Financing                                Financing                                
  Sources-Transfers-Out                    Sources-Transfers-In                     

  TOTAL                      14,000        TOTAL                      (14,000)      0
  -------------------------- ------------- -------------------------- ------------- ----------------

# 

### 21.11.3 -- Expenditure Transfers of Financing Sources -- Reciprocal Category 09

DOL (trading partner code 16) receives an expenditure transfer from the
Environmental Protection Agency (EPA) (trading partner code 68) of
\$550,000. EPA provides funding to DOL as it incurs costs. The first
entry is to record the receivables and payables.

Receivables/payables for the amount in the agreement are established if
the transfer is funded based on cash needs of the receiving agency.
Subsequent cash transfers are recorded as deductions of the
receivables/payables. A transfer is recorded without
receivables/payables if all of the fund balance is transferred at the
commencement of the agreement.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **E  |           |      |      | **    |           |      |       |
| nvir |           |      |      | Depar |           |      |       |
| onme |           |      |      | tment |           |      |       |
| ntal |           |      |      | of    |           |      |       |
| Pr   |           |      |      | La    |           |      |       |
| otec |           |      |      | bor** |           |      |       |
| tion |           |      |      |       |           |      |       |
| Agen |           |      |      |       |           |      |       |
| cy** |           |      |      |       |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| **TC | Ex        | 550  |      | **TC  | Ex        | 550  |       |
| A5   | penditure | ,000 |      | A     | penditure | ,000 |       |
| 00** | Financing |      |      | 498** | Transfers |      |       |
|      | Sources   |      |      |       | R         |      |       |
| 5    | --        |      |      | 1335  | eceivable |      |       |
| 760F | Tran      |      |      | F[^4] |           |      |       |
| (16) | sfers-Out |      |      | (68)  |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 2    | Ex        |      | 550  | 5750F | Ex        |      | 55    |
| 155F | penditure |      | ,000 | (68)  | penditure |      | 0,000 |
| (16) | Transfers |      |      |       | Financing |      |       |
|      | Payable   |      |      |       | Sources-  |      |       |
|      |           |      |      |       | Tra       |      |       |
|      |           |      |      |       | nsfers-In |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows

**RC 09: Expenditure Transfers of Financing Sources**

  ----------------------- ------------- ----------------------- ------------- ----------------
  **Environmental         **Amount**    **Department of Labor** **Amount**    **Difference**
  Protection Agency**                                                         

  5760F(16)-Expenditure   550,000       5750F(68)-Expenditure   (550,000)     0
  Financing                             Financing                             
  Sources-Transfers-Out                 Sources-Transfers-In                  

  TOTAL                   550,000       TOTAL                   (550,000)     0
  ----------------------- ------------- ----------------------- ------------- ----------------

**RC 27: Transfers Receivable/Payable**

  ----------------------- ------------- ----------------------- ------------- ----------------
  **Environmental         **Amount**    **Department of Labor** **Amount**    **Difference**
  Protection Agency**                                                         

  2155F(16)-Expenditure   (550,000)     1335F(68)-Expenditure   550,000       0
  Transfers Payable                     Transfers Receivables                 

  TOTAL                   (550,000)     TOTAL                   550,000       0
  ----------------------- ------------- ----------------------- ------------- ----------------

DOL incurs \$150,000 of expenses related to the receivable/payable
established in the entry above (entries to record the expenses in the
DOL records are not shown - see reimbursables for an example of
recording expenses). Therefore, the following entry is recorded to
transfer the fund balance from EPA to DOL and reduce the previously
established receivable/payable.

The following entries should be recorded:

+------+-----------+------+------+-------+-----------+------+-------+
| **P  |           |      |      | *     |           |      |       |
| rovi |           |      |      | *Rece |           |      |       |
| ding |           |      |      | iving |           |      |       |
| agen |           |      |      | age   |           |      |       |
| cy** |           |      |      | ncy** |           |      |       |
|      |           |      |      |       |           |      |       |
| **E  |           |      |      | **    |           |      |       |
| nvir |           |      |      | Depar |           |      |       |
| onme |           |      |      | tment |           |      |       |
| ntal |           |      |      | of    |           |      |       |
| Pr   |           |      |      | La    |           |      |       |
| otec |           |      |      | bor** |           |      |       |
| tion |           |      |      |       |           |      |       |
| Agen |           |      |      |       |           |      |       |
| cy** |           |      |      |       |           |      |       |
+======+===========+======+======+=======+===========+======+=======+
| **TC | Ex        | 150  |      | **TC  | Fund      | 150  |       |
| A5   | penditure | ,000 |      | A     | Balance   | ,000 |       |
| 04** | Transfers |      |      | 502** | With      |      |       |
|      | Payable   |      |      |       | Treasury  |      |       |
| 2    |           |      |      | 1010  |           |      |       |
| 155F |           |      |      |       |           |      |       |
| (16) |           |      |      |       |           |      |       |
+------+-----------+------+------+-------+-----------+------+-------+
| 1010 | Fund      |      | 150  | 1335F | Ex        |      | 15    |
|      | Balance   |      | ,000 | (68)  | penditure |      | 0,000 |
|      | With      |      |      |       | Transfers |      |       |
|      | Treasury  |      |      |       | R         |      |       |
|      |           |      |      |       | eceivable |      |       |
+------+-----------+------+------+-------+-----------+------+-------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 27: Transfers Receivable/Payable**

  ----------------------- ------------- ----------------------- ------------- ----------------
  **Environmental         **Amount**    **Department of Labor** **Amount**    **Difference**
  Protection Agency**                                                         

  2155F(16)-Expenditure   150,000       1335F(68)-Expenditure   (150,000)     0
  Transfers Payable                     Transfers Receivable                  

  TOTAL                   150,000       TOTAL                   (150,000)     0
  ----------------------- ------------- ----------------------- ------------- ----------------

### 21.11.4 -- Transfer In and Out Without Reimbursement - Reciprocal Category 18

# RC 18 Transfers In/Out Without Reimbursement 

+--------------------------+---------+-----------------------+--------+
| Transfer-Out Agency      |         | Transfer-In Agency    |        |
|                          |         | (DHS)                 |        |
+--------------------------+---------+-----------------------+--------+
| **TC E510**              | 4,000   | **TC E606**           | 8,000  |
|                          |         |                       |        |
| Dr 1759N -- Accumulated  | 4,000   | Dr 1750N -- Equipment |        |
| Depreciation on          |         |                       |        |
| Equipment                |         |                       |        |
|                          |         |                       |        |
| Dr 5730F (70) --         |         |                       |        |
| Financing Sources        |         |                       |        |
| Transferred-out Without  |         |                       |        |
| Reimbursement            |         |                       |        |
+--------------------------+---------+-----------------------+--------+
| Cr 1750N -- Equipment    | 8,000   | Cr 1759N --           | 4,000  |
|                          |         | Accumulated           |        |
|                          |         | Depreciation on       | 4,000  |
|                          |         | Equipment             |        |
|                          |         |                       |        |
|                          |         | Cr 5720F (XX) --      |        |
|                          |         | Financing Sources     |        |
|                          |         | Transferred-in        |        |
|                          |         | Without Reimbursement |        |
+--------------------------+---------+-----------------------+--------+
| To record transfer-out   |         | To record transfer-in |        |
| of assets.               |         | of assets.            |        |
+--------------------------+---------+-----------------------+--------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 18:** Transfers In/Out Without Reimbursement

  --------------------- ------------- --------------------- ------------- ----------------
  **Transfer --Out      **Amount**    **Department of       **Amount**    **Difference**
  Agency**                            Homeland Security**                 

  5730F(70)-Financing   4,000         5720F(XX)-Financing   (4,000)       0
  Sources                             Sources                             
  Transferred-Out                     Transferred-In                      
  Without Reimbursement               Without Reimbursement               

  TOTAL                 4,000         TOTAL                 (4,000)       0
  --------------------- ------------- --------------------- ------------- ----------------

### 

For further information regarding trust fund transfers, refer to the
[Federal Trust Fund]{.underline} [Accounting Guide]{.underline} located
on the FMS-USSGL website.

# 

## 21.12 - Other Transactions

There are other intragovernmental transactions occurring between
agencies not specifically referred to in this guide. FMS suggests that
agencies establish accounting procedures for these transactions in
conjunction with their partners to provide for easy identification and
reconciliation of the activities and balances.

# 

# 22 - Yearend Cut-off Procedures 

The following is an example of how year-end cut-off activity can be
communicated and recorded by trading partners. For purposes of the
example, the following transactions occurred in October:

> *Transaction 1* - 10/15/02 - The providing agency billed (through
> IPAC) for services provided through September 15 - \$40,000.
>
> *Transaction 2* - 10/30/02 - The providing agency estimated amounts
> billable as of September 15 under a separate service agreement -
> \$10,000.
>
> *Transaction 3* - The receiving agency borrowed funds from the
> providing agency. A semi-annual interest payment of \$180,000 is due
> on 12/31/02. The providing agency calculated the amount to be accrued
> as of September 30 \[\$180,000 X (3months/6 months) = \$90,000\].

These transactions should be reported based on the USSGL account with
the corresponding trading partner code identified in accordance with
USSGL Documents and Agency Reporting Requirements in the I TFM 2-4700.
The following is an example of a format providing agencies can use for
informing receiving agencies of cut-off activity:

+------+------------+----------------------------+----------+---------+
| **   |            |                            |          |         |
| Year |            |                            |          |         |
| end  |            |                            |          |         |
| cut  |            |                            |          |         |
| -off |            |                            |          |         |
| ac   |            |                            |          |         |
| tivi |            |                            |          |         |
| ty** |            |                            |          |         |
|      |            |                            |          |         |
| **P  |            |                            |          |         |
| rovi |            |                            |          |         |
| ding |            |                            |          |         |
| ag   |            |                            |          |         |
| ency |            |                            |          |         |
| p    |            |                            |          |         |
| repa |            |                            |          |         |
| rer/ |            |                            |          |         |
| name |            |                            |          |         |
| /pho |            |                            |          |         |
| ne/e |            |                            |          |         |
| -mai |            |                            |          |         |
| l:** |            |                            |          |         |
| Ag   |            |                            |          |         |
| ency |            |                            |          |         |
| prep |            |                            |          |         |
| arer |            |                            |          |         |
| n    |            |                            |          |         |
| ame, |            |                            |          |         |
| 2    |            |                            |          |         |
| 02-0 |            |                            |          |         |
| 00-0 |            |                            |          |         |
| 000, |            |                            |          |         |
| na   |            |                            |          |         |
| me@e |            |                            |          |         |
| mail |            |                            |          |         |
| .add |            |                            |          |         |
| ress |            |                            |          |         |
|      |            |                            |          |         |
| **P  |            |                            |          |         |
| rovi |            |                            |          |         |
| ding |            |                            |          |         |
| ag   |            |                            |          |         |
| ency |            |                            |          |         |
| tra  |            |                            |          |         |
| ding |            |                            |          |         |
| par  |            |                            |          |         |
| tner |            |                            |          |         |
| cod  |            |                            |          |         |
| e:** |            |                            |          |         |
| xx   |            |                            |          |         |
|      |            |                            |          |         |
| **R  |            |                            |          |         |
| ecei |            |                            |          |         |
| ving |            |                            |          |         |
| ag   |            |                            |          |         |
| ency |            |                            |          |         |
| tra  |            |                            |          |         |
| ding |            |                            |          |         |
| par  |            |                            |          |         |
| tner |            |                            |          |         |
| cod  |            |                            |          |         |
| e:** |            |                            |          |         |
| xx   |            |                            |          |         |
|      |            |                            |          |         |
| #    |            |                            |          |         |
| #### |            |                            |          |         |
| ## F |            |                            |          |         |
| isca |            |                            |          |         |
| l ye |            |                            |          |         |
| ar:  |            |                            |          |         |
| 2001 |            |                            |          |         |
|      |            |                            |          |         |
| **   |            |                            |          |         |
| Date |            |                            |          |         |
| p    |            |                            |          |         |
| repa |            |                            |          |         |
| red: |            |                            |          |         |
| Oct  |            |                            |          |         |
| ober |            |                            |          |         |
| 30,  |            |                            |          |         |
| 20   |            |                            |          |         |
| 01** |            |                            |          |         |
+======+============+============================+==========+=========+
| **Da | *          | **Brief Description of     | **Amount | **ALC   |
| te** | *Agreement | Services/Goods Provided**  | of       | Code    |
|      | Numbe      |                            | Trans    | B       |
|      | r/Customer |                            | action** | illed** |
|      | PO**       |                            |          |         |
+------+------------+----------------------------+----------+---------+
|      |            |                            |          |         |
+------+------------+----------------------------+----------+---------+
| 10/1 | 6785332    | Billing for services       | \$40,000 | 0       |
| 5/02 |            | provided through September |          | 6665588 |
|      |            | 15 (*Transaction 1*)       |          |         |
+------+------------+----------------------------+----------+---------+
|      |            |                            |          |         |
+------+------------+----------------------------+----------+---------+
| 10/3 | 48998773   | Amount earned as of        | \$10,000 | 0       |
| 0/02 |            | September 15 - not billed  |          | 6658555 |
|      |            | for services provided as   |          |         |
|      |            | of October 30 (bill date   |          |         |
|      |            | is November 30)            |          |         |
|      |            | (*Transaction 2*)          |          |         |
+------+------------+----------------------------+----------+---------+
|      |            |                            |          |         |
+------+------------+----------------------------+----------+---------+
| 10/1 | N/A        | Amount representing        | \$90,000 | 0       |
| 5/02 |            | interest earnings as of    |          | 5655568 |
|      |            | September 30 (*Transaction |          |         |
|      |            | 3*)                        |          |         |
+------+------------+----------------------------+----------+---------+

The following entries should be recorded as of September 15 for
*transaction 1*:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Accounts   | 40, |     | **TC   | Operating  | 40   |      |
| C     | Receivable | 000 |     | B402** | Expens     | ,000 |      |
| 422** |            |     |     |        | es/Program |      |      |
|       |            |     |     | 6100F  | Costs      |      |      |
| 1310F |            |     |     | (XX)   |            |      |      |
| (XX)  |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5200F | Revenues   |     | 40, | 2110F  | Accounts   |      | 40   |
| (XX)  | from       |     | 000 | (XX)   | Payable    |      | ,000 |
|       | Services   |     |     |        |            |      |      |
|       | Provided   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Providing Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1310F  | Accounts Receivable    | 40,000    |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5200F  | Revenue from Services  | (40,000)  |
|                        | (XX)   | Provided               |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Receiving Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 2110F  | Accounts Payable       | (40,000)  |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6100F  | Operating              | 40,000    |
|                        | (XX)   | Expenses/Program Cost  |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable/Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving Agency** **Amount**    **Difference**

  1310F(XX)-Accounts   40,000        2110F(XX)-Accounts   (40,000)      0
  Receivable                         Payable                            

  TOTAL                40,000        TOTAL                (40,000)      0
  -------------------- ------------- -------------------- ------------- ----------------

**RC 24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving Agency**  **Amount**    **Difference**

  5200F(XX)-Revenues   (40,000)      6100F(XX)-Operating   40,000        0
  from Services                      Expenses/Program                    
  Provided                           Costs                               

  TOTAL                (40,000)      TOTAL                 40,000        0
  -------------------- ------------- --------------------- ------------- ----------------

The following entries should be recorded as of September 15 for
*transaction 2*:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Accounts   | 10, |     | **TC   | Operating  | 10   |      |
| C     | Receivable | 000 |     | B402** | Expens     | ,000 |      |
| 422** |            |     |     |        | es/Program |      |      |
|       |            |     |     | 6100F  | Costs      |      |      |
| 1310F |            |     |     | (XX)   |            |      |      |
| (XX)  |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5200F | Revenues   |     | 10, | 2110F  | Accounts   |      | 10   |
| (XX)  | from       |     | 000 | (XX)   | Payable    |      | ,000 |
|       | Services   |     |     |        |            |      |      |
|       | Provided   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Providing Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1310F  | Accounts Receivable    | 10,000    |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5200F  | Revenue from Services  | (10,000)  |
|                        | (XX)   | Provided               |           |
+------------------------+--------+------------------------+-----------+

+------------------------+--------+------------------------+-----------+
| **Receiving Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 2110F  | Accounts Payable       | (10,000)  |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6100F  | Operating              | 10,000    |
|                        | (XX)   | Expenses/Program Cost  |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 22: Accounts Receivable/Accounts Payable**

  -------------------- ------------- -------------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving Agency** **Amount**    **Difference**

  1310F(XX)-Accounts   10,000        2110F(XX)-Accounts   (10,000)      0
  Receivable                         Payable                            

  TOTAL                10,000        TOTAL                (10,000)      0
  -------------------- ------------- -------------------- ------------- ----------------

**RC 24: Buy/Sell Costs/Revenues**

  -------------------- ------------- --------------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving Agency**  **Amount**    **Difference**

  5200F(XX)-Revenues   (10,000)      6100F(XX)-Operating   10,000        0
  from Services                      Expenses/Program                    
  Provided                           Costs                               

  TOTAL                (10,000)      TOTAL                 10,000        0
  -------------------- ------------- --------------------- ------------- ----------------

The following entries should be recorded as of September 30 for
*transaction 3*:

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
+=======+============+=====+=====+========+============+======+======+
| **TC  | Interest   | 90, |     | **TC   | Other      | 90   |      |
| C     | Receivable | 000 |     | B418** | Interest   | ,000 |      |
| 422** |            |     |     |        | Expenses   |      |      |
|       |            |     |     | 6310F  |            |      |      |
| 1340F |            |     |     | (XX)   |            |      |      |
| (XX)  |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5312F | Interest   |     | 90, | 2140F  | Accrued    |      | 90   |
| (FX)  | Revenue    |     | 000 | (XX)   | Interest   |      | ,000 |
|       |            |     |     |        | Payable    |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The crosswalk for financial statement reporting of these accounts is as
follows:

+------------------------+--------+------------------------+-----------+
| **Providing Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+========================+========+========================+===========+
| Balance Sheet          | 1340F  | Interest Receivable    | 90,000    |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 5312F  | Interest Revenue       | (90,000)  |
|                        | (FX)   |                        |           |
+------------------------+--------+------------------------+-----------+
|                        |        |                        |           |
+------------------------+--------+------------------------+-----------+
| **Receiving Agency**   | **A    | **USSGL Account        | **Amount  |
|                        | ccount | Title**                | (based on |
| **Statement**          | \#**   |                        | the above |
|                        |        |                        | trans     |
|                        |        |                        | action)** |
+------------------------+--------+------------------------+-----------+
| Balance Sheet          | 2140F  | Accrued Interest       | (90,000)  |
|                        | (XX)   | Payable                |           |
+------------------------+--------+------------------------+-----------+
| Statement of Net Cost  | 6310F  | Interest Expenses      | 90,000    |
|                        | (XX)   |                        |           |
+------------------------+--------+------------------------+-----------+

The Intragovernmental Reciprocal Category eliminations for these
accounts are as follows:

**RC 02: Interest Receivable/Interest Payable**

  -------------------- ------------- ------------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving         **Amount**    **Difference**
                                     Agency**                          

  1340F(XX)-Interest   90,000        2140F(XX)-Accrued   (90,000)      0
  Receivable                         Interest Payable                  

  TOTAL                90,000        TOTAL               (90,000)      0
  -------------------- ------------- ------------------- ------------- ----------------

**RC 05: Borrowings and Other Interest Expense/Interest Revenue**

  -------------------- ------------- ------------- ------------- ----------------
  **Providing Agency** **Amount**    **Receiving   **Amount**    **Difference**
                                     Agency**                    

  5312F(FX)-Interest   (90,000)      6310F-Other   90,000        0
  Revenue                            Interest                    
                                     Expenses                    

  TOTAL                (90,000)      TOTAL         90,000        0
  -------------------- ------------- ------------- ------------- ----------------

**23 - Reconciliation Procedures**

The Department of Defense (trading partner code 97) provides the
Department of Agriculture (trading partner code 12) with engineering
services under an ongoing contract. The Department of Defense also sells
the Department of Agriculture unused furniture and equipment and
transfers appropriations to it.

The following is the detailed information relating to the example:

Providing agency: Department of Defense (DoD) trading partner code 97

Receiving agency: Department of Agriculture (USDA) trading partner code
12

Transactions:

  --------------------------------------------------------------------------------------------
  [[Date]{.underline}]{.smallcaps}                        [[Amount]{.underline}]{.smallcaps}
  ------------------------------------------------------- ------------------------------------
                                                          

  Services provided for USDA (in dollars):                

                                                          

  09/00                                                   \$10,000

  10/00                                                   8,000

  11/00                                                   9,000

  12/00                                                   6,000

  01/01                                                   8,000

  02/01                                                   7,000

  03/01                                                   7,000

  04/01                                                   9,000

  05/01                                                   6,000

  06/01                                                   5,000

  07/01                                                   9,000

  08/01                                                   3,000

  09/01                                                   6,000

                                                          

  Goods sold to USDA:                                     

                                                          

  12/00 Trucks (not capitalized)                          4,000

  01/001 Desks (not capitalized)                          8,000

  04/01 Supplies                                          6,000

  09/01 Supplies                                          7,000

                                                          

  Funds transferred to USDA:                              

                                                          

  07/01                                                   50,000

  09/01                                                   30,000
  --------------------------------------------------------------------------------------------

*Balances in DoD records*:

> 1310F (12) Accounts Receivable at 10/1/00 \$10,500

Fiscal Year 2001:

> 5100F (12) Revenue from Goods Sold \$25,000
>
> 5200F (12) Revenue from Services Provided \$83,000
>
> 1310F (12) Accounts Receivable \$ 6,500
>
> 3103 (12) Unexpended Appropriations (Transfers-Out) \$80,000

*Balances in USDA records*:

> Accounts Payable at 10/1/00: \$10,000

Fiscal year 2001:

> 6100F (97) Services Purchased from DoD \$77,000
>
> 6100F (97) Goods Purchased from DoD \$25,000
>
> 2110F (97) Accounts Payable \$0
>
> 3102 (97) Unexpended Appropriations (Transfers-In) \$80,000

DoD bills USDA for services provided 15 days following each month end.
USDA reclassifies transactions for services provided based on IPAC
reports received in the following month. USDA uses purchase orders to
procure the goods purchased from DoD.

The following is an example of data provided to USDA by DoD. It
represents the information necessary for reconciliation (this
information was agreed upon by both agencies).

+------+------------+--------------------------------+------+--------+
| *    |            |                                |      |        |
| *TRA |            |                                |      |        |
| NSAC |            |                                |      |        |
| TION |            |                                |      |        |
| D    |            |                                |      |        |
| ETAI |            |                                |      |        |
| LS** |            |                                |      |        |
|      |            |                                |      |        |
| **P  |            |                                |      |        |
| rovi |            |                                |      |        |
| ding |            |                                |      |        |
| ag   |            |                                |      |        |
| ency |            |                                |      |        |
| p    |            |                                |      |        |
| repa |            |                                |      |        |
| rer/ |            |                                |      |        |
| name |            |                                |      |        |
| /pho |            |                                |      |        |
| ne/e |            |                                |      |        |
| -mai |            |                                |      |        |
| l:** |            |                                |      |        |
| De   |            |                                |      |        |
| part |            |                                |      |        |
| ment |            |                                |      |        |
| of   |            |                                |      |        |
| Defe |            |                                |      |        |
| nse, |            |                                |      |        |
| John |            |                                |      |        |
| J    |            |                                |      |        |
| ones |            |                                |      |        |
| 703- |            |                                |      |        |
| 300- |            |                                |      |        |
| 3000 |            |                                |      |        |
|      |            |                                |      |        |
| **P  |            |                                |      |        |
| rovi |            |                                |      |        |
| ding |            |                                |      |        |
| ag   |            |                                |      |        |
| ency |            |                                |      |        |
| tra  |            |                                |      |        |
| ding |            |                                |      |        |
| par  |            |                                |      |        |
| tner |            |                                |      |        |
| cod  |            |                                |      |        |
| e:** |            |                                |      |        |
| 97   |            |                                |      |        |
| **R  |            |                                |      |        |
| ecei |            |                                |      |        |
| ving |            |                                |      |        |
| ag   |            |                                |      |        |
| ency |            |                                |      |        |
| tra  |            |                                |      |        |
| ding |            |                                |      |        |
| par  |            |                                |      |        |
| tner |            |                                |      |        |
| cod  |            |                                |      |        |
| e:** |            |                                |      |        |
| 12   |            |                                |      |        |
|      |            |                                |      |        |
| **D  |            |                                |      |        |
| ates |            |                                |      |        |
| co   |            |                                |      |        |
| vere |            |                                |      |        |
| d:** |            |                                |      |        |
| Fi   |            |                                |      |        |
| scal |            |                                |      |        |
| Year |            |                                |      |        |
| 2001 |            |                                |      |        |
| **   |            |                                |      |        |
| Date |            |                                |      |        |
| pre  |            |                                |      |        |
| pare |            |                                |      |        |
| d:** |            |                                |      |        |
| Oct  |            |                                |      |        |
| ober |            |                                |      |        |
| 3,   |            |                                |      |        |
| 2001 |            |                                |      |        |
+======+============+================================+======+========+
| **Da | *          | **Brief Description of         | **Am | **ALC  |
| te** | *Agreement | Services/Goods Provided**      | ount | Code   |
|      | numbe      |                                | of   | Bi     |
|      | r/Customer |                                | T    | lled** |
|      | PO**       |                                | rans |        |
|      |            |                                | acti |        |
|      |            |                                | on** |        |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | 8    | 60     |
| 0/00 |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | 9    | 60     |
| 1/00 |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | 6    | 60     |
| 2/00 |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 1/01 | 2560       | Technical support contract     | 8    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 2/01 | 2560       | Technical support contract     | 7    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 3/01 | 2560       | Technical support contract     | 7    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 4/01 | 2560       | Technical support contract     | 9    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 5/01 | 2560       | Technical support contract     | 6    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 6/01 | 2560       | Technical support contract     | 5    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 7/01 | 2560       | Technical support contract     | 9    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 8/01 | 2560       | Technical support contract     | 3    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
| 9/01 | 2560       | Technical support contract     | 6    | 60     |
|      |            |                                | ,000 | 060066 |
+------+------------+--------------------------------+------+--------+
|      |            | **Total billed for the         | **   |        |
|      |            | contract posted to USSGL 5200F | 83,0 |        |
|      |            | (12)**                         | 00** |        |
+------+------------+--------------------------------+------+--------+
|      |            |                                |      |        |
+------+------------+--------------------------------+------+--------+
| 10/  |            | Accounts Receivable            | 10   |        |
| 1/00 |            |                                | ,500 |        |
+------+------------+--------------------------------+------+--------+
| FY   | From 5200G | Amounts Billed                 | 83   |        |
| 2001 | above      |                                | ,000 |        |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | (10, |        |
| 0/00 |            | payment                        | 000) |        |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | (8,  | 60     |
| 1/00 |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 1    | 2560       | Technical support contract     | (9,  | 60     |
| 2/00 |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 1/01 | 2560       | Technical support contract     | (6,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 2/01 | 2560       | Technical support contract     | (8,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 3/01 | 2560       | Technical support contract     | (7,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 4/01 | 2560       | Technical support contract     | (7,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 5/01 | 2560       | Technical support contract     | (9,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 6/01 | 2560       | Technical support contract     | (6,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 7/01 | 2560       | Technical support contract     | (5,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 8/01 | 2560       | Technical support contract     | (9,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
| 9/01 | 2560       | Technical support contract     | (3,  | 60     |
|      |            | payment                        | 000) | 060066 |
+------+------------+--------------------------------+------+--------+
|      |            |                                | (87, |        |
|      |            |                                | 000) |        |
+------+------------+--------------------------------+------+--------+
| 9/3  |            | **Balance posted to USSGL      | *    |        |
| 0/01 |            | 1310F (12)**                   | *6,5 |        |
|      |            |                                | 00** |        |
+------+------------+--------------------------------+------+--------+
|      |            |                                |      |        |
+------+------------+--------------------------------+------+--------+
| 1    | PO62514    | Trucks                         | 4    | 60     |
| 2/00 |            |                                | ,000 | 070006 |
+------+------------+--------------------------------+------+--------+
| 0    | PO45699    | Desks                          | 8    | 60     |
| 1/01 |            |                                | ,000 | 080006 |
+------+------------+--------------------------------+------+--------+
| 0    | PO74856    | Supplies                       | 6    | 60     |
| 4/01 |            |                                | ,000 | 090006 |
+------+------------+--------------------------------+------+--------+
| 0    | PO43987    | Supplies                       | 7    | 60     |
| 9/01 |            |                                | ,000 | 090006 |
+------+------------+--------------------------------+------+--------+
|      |            | **Total posted to USSGL 5100F  | **   |        |
|      |            | (12)**                         | 25,0 |        |
|      |            |                                | 00** |        |
+------+------------+--------------------------------+------+--------+
|      |            |                                |      |        |
+------+------------+--------------------------------+------+--------+
| 7/01 | 458527     | Transfer allocation            | 50   |        |
|      |            |                                | ,000 |        |
+------+------------+--------------------------------+------+--------+
| 9/01 | 458528     | Transfer allocation            | 30   |        |
|      |            |                                | ,000 |        |
+------+------------+--------------------------------+------+--------+
|      |            | **Total posted to account 3103 | **   |        |
|      |            | (12)**                         | 80,0 |        |
|      |            |                                | 00** |        |
+------+------------+--------------------------------+------+--------+

The following is an example of the initial reconciliation performed by
USDA:

+--------+-------------+------+--------+-------------+------+--------+
| **I    |             |      |        |             |      |        |
| nitial |             |      |        |             |      |        |
| Re     |             |      |        |             |      |        |
| concil |             |      |        |             |      |        |
| iation |             |      |        |             |      |        |
| --     |             |      |        |             |      |        |
| Intra  |             |      |        |             |      |        |
| govern |             |      |        |             |      |        |
| mental |             |      |        |             |      |        |
| Acti   |             |      |        |             |      |        |
| vities |             |      |        |             |      |        |
| and    |             |      |        |             |      |        |
| Bala   |             |      |        |             |      |        |
| nces** |             |      |        |             |      |        |
|        |             |      |        |             |      |        |
| **     |             |      |        |             |      |        |
| Agency |             |      |        |             |      |        |
| pre    |             |      |        |             |      |        |
| paring |             |      |        |             |      |        |
| recon  |             |      |        |             |      |        |
| ciliat |             |      |        |             |      |        |
| ion:** |             |      |        |             |      |        |
| Depa   |             |      |        |             |      |        |
| rtment |             |      |        |             |      |        |
| of     |             |      |        |             |      |        |
| Agric  |             |      |        |             |      |        |
| ulture |             |      |        |             |      |        |
| (12)   |             |      |        |             |      |        |
+========+=============+======+========+=============+======+========+
| Pro    |             |      | Rec    |             |      | **E    |
| viding |             |      | eiving |             |      | nter** |
| a      |             |      | a      |             |      |        |
| gency: |             |      | gency: |             |      | **as   |
| DoD    |             |      | USDA   |             |      | of     |
|        |             |      |        |             |      | date   |
|        |             |      |        |             |      | for    |
|        |             |      |        |             |      | reco   |
|        |             |      |        |             |      | ncilia |
|        |             |      |        |             |      | tion** |
+--------+-------------+------+--------+-------------+------+--------+
| Co     |             |      | Co     |             |      |        |
| ntact: |             |      | ntact: |             |      |        |
| S      |             |      | S      |             |      |        |
| omeone |             |      | omeone |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| P      |             |      | P      |             |      |        |
| hone/e |             |      | hone/e |             |      |        |
| -mail: |             |      | -mail: |             |      |        |
| 703-0  |             |      | 202-00 |             |      |        |
| 00-000 |             |      | 0-0000 |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| T      |             |      | T      |             |      |        |
| rading |             |      | rading |             |      |        |
| p      |             |      | p      |             |      |        |
| artner |             |      | artner |             |      |        |
| code:  |             |      | code:  |             |      |        |
| 97     |             |      | 12     |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| A      |             |      | A      |             |      |        |
| ppropr |             |      | ppropr |             |      |        |
| iation |             |      | iation |             |      |        |
| s      |             |      | s      |             |      |        |
| ymbol: |             |      | ymbol: |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| *      | **Title**   | **B  | *      | **Title**   | **B  | **     |
| *USSGL |             | alan | *USSGL |             | alan | Differ |
| A/C**  |             | ce** | A/C**  |             | ce** | ence** |
+--------+-------------+------+--------+-------------+------+--------+
| *CATE  |             |      |        |             |      |        |
| GORY:* |             |      |        |             |      |        |
| 22-Ac  |             |      |        |             |      |        |
| counts |             |      |        |             |      |        |
| Recei  |             |      |        |             |      |        |
| vable, |             |      |        |             |      |        |
| Ac     |             |      |        |             |      |        |
| counts |             |      |        |             |      |        |
| Pa     |             |      |        |             |      |        |
| yable, |             |      |        |             |      |        |
| and    |             |      |        |             |      |        |
| Other  |             |      |        |             |      |        |
| Liabi  |             |      |        |             |      |        |
| lities |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 1310F  | Accounts    | 6    | 2110F  | Accounts    | 0    | 6,500  |
| (12)   | Receivable  | ,500 | (97)   | Payable     |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| *CAT   |             |      |        |             |      |        |
| EGORY: |             |      |        |             |      |        |
| 23-F   |             |      |        |             |      |        |
| ederal |             |      |        |             |      |        |
| Adva   |             |      |        |             |      |        |
| nces/F |             |      |        |             |      |        |
| ederal |             |      |        |             |      |        |
| Ad     |             |      |        |             |      |        |
| vances |             |      |        |             |      |        |
| from   |             |      |        |             |      |        |
| Others |             |      |        |             |      |        |
| and    |             |      |        |             |      |        |
| F      |             |      |        |             |      |        |
| ederal |             |      |        |             |      |        |
| P      |             |      |        |             |      |        |
| repaym |             |      |        |             |      |        |
| ents/F |             |      |        |             |      |        |
| ederal |             |      |        |             |      |        |
| De     |             |      |        |             |      |        |
| ferred |             |      |        |             |      |        |
| Cr     |             |      |        |             |      |        |
| edits* |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 2310F  | Advances    |      | 1410F  | Advances to |      |        |
| (12)   | from Others |      | (97)   | Others      |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 2320F  | Deferred    |      | 1450F  | Prepayments |      |        |
| (12)   | Credits     |      | (97)   |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| *C     |             |      |        |             |      |        |
| ATEGOR |             |      |        |             |      |        |
| Y:-24- |             |      |        |             |      |        |
| Intra- |             |      |        |             |      |        |
| govern |             |      |        |             |      |        |
| mental |             |      |        |             |      |        |
| bu     |             |      |        |             |      |        |
| y/sell |             |      |        |             |      |        |
| cos    |             |      |        |             |      |        |
| ts/rev |             |      |        |             |      |        |
| enues* |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    | 25   | 6100F  | Operating   | 25   | 0      |
| (12)   | from Goods  | ,000 | (97)   | Expenses/   | ,000 |        |
|        | Sold        |      |        | Program     |      |        |
|        |             |      |        | Costs       |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5200F  | Revenues    | 83   | 6100F  | Operating   | 77   | 6,000  |
| (12)   | from        | ,000 | (97)   | Expenses/   | ,000 |        |
|        | Services    |      |        | Program     |      |        |
|        | Provided    |      |        | Costs       |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5900F  | Other       |      | 6100F  | Operating   |      |        |
| (12)   | Revenues    |      | (97)   | Expenses/   |      |        |
|        |             |      |        | Program     |      |        |
|        |             |      |        | Costs       |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Operating   |      |        |
| (12)   | from Goods  |      | 511N\* | Materials   |      |        |
|        | Sold        |      |        | and         |      |        |
|        |             |      |        | Supplies    |      |        |
|        |             |      |        | Held for    |      |        |
|        |             |      |        | Use         |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Inventory   |      |        |
| (12)   | from Goods  |      | 521N\* | Purchased   |      |        |
|        | Sold        |      |        | for Resale  |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Inventory - |      |        |
| (12)   | from Goods  |      | 525N\* | Raw         |      |        |
|        | Sold        |      |        | Materials   |      |        |
+--------+-------------+------+--------+-------------+------+--------+
|        |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Equipment   |      |        |
| (12)   | from Goods  |      | 750N\* |             |      |        |
|        | Sold        |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Other       |      |        |
| (12)   | from Goods  |      | 890N\* | General     |      |        |
|        | Sold        |      |        | Property,   |      |        |
|        |             |      |        | Plant and   |      |        |
|        |             |      |        | Equipment   |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 5100F  | Revenues    |      | 1      | Other       |      |        |
| (12)   | from Goods  |      | 990N\* | Assets      |      |        |
|        | Sold        |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| *CATE  |             |      |        |             |      |        |
| GORY:- |             |      |        |             |      |        |
| 2      |             |      |        |             |      |        |
| 8-Unex |             |      |        |             |      |        |
| pended |             |      |        |             |      |        |
| Appr   |             |      |        |             |      |        |
| opriat |             |      |        |             |      |        |
| ions-T |             |      |        |             |      |        |
| ransfe |             |      |        |             |      |        |
| rred-I |             |      |        |             |      |        |
| n/Out* |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| 3103F  | Unexpended  | 80   | 310    | Unexpended  | 80   | 0      |
| (12)   | App         | ,000 | 2F(97) | App         | ,000 |        |
|        | ropriations |      |        | ropriations |      |        |
|        | (Transfers  |      |        | (Transfers  |      |        |
|        | Out)        |      |        | In)         |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| Pr     |             |      |        |             |      |        |
| epared |             |      |        |             |      |        |
| by     |             |      |        |             |      |        |
| /date: |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| Re     |             |      |        |             |      |        |
| viewed |             |      |        |             |      |        |
| by     |             |      |        |             |      |        |
| /date: |             |      |        |             |      |        |
| S      |             |      |        |             |      |        |
| omeone |             |      |        |             |      |        |
| at     |             |      |        |             |      |        |
| USDA   |             |      |        |             |      |        |
| O      |             |      |        |             |      |        |
| ctober |             |      |        |             |      |        |
| 15     |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+
| Final  |             |      |        |             |      |        |
| phase  |             |      |        |             |      |        |
| re     |             |      |        |             |      |        |
| concil |             |      |        |             |      |        |
| iation |             |      |        |             |      |        |
| pr     |             |      |        |             |      |        |
| epared |             |      |        |             |      |        |
| on     |             |      |        |             |      |        |
| (at    |             |      |        |             |      |        |
| tach): |             |      |        |             |      |        |
| O      |             |      |        |             |      |        |
| ctober |             |      |        |             |      |        |
| 20     |             |      |        |             |      |        |
+--------+-------------+------+--------+-------------+------+--------+

\* For reconciliation of FY 2003 Intragovernmental balances, USSGL
account 8802F (97) would be used instead of the individual asset USSGL
accounts. The receiving agency (in this example) would need to perform
an internal reconciliation between USSGL 8802 and the asset USSGL
accounts.

USDA used the Agency Data Request Form to identify the causes of the
differences.

USDA and DoD worked together to determine the appropriate adjustments to
be made, in order to agree with the account activity and balances. The
following differences were identified in the initial reconciliation.

1.  USDA did not record the bill for September 30 until October
    (\$6,000).

2.  DoD did not make an adjustment for an accounting event from the
    prior year (\$500).

The adjusting entries to correct the differences would be as follows.

Entry 1: USDA records the accrual for September services provided by
DoD.

+-------+------------+-----+-----+-------+-------------+------+------+
| *     |            |     |     | *     |             |      |      |
| *Prov |            |     |     | *Rece |             |      |      |
| iding |            |     |     | iving |             |      |      |
| age   |            |     |     | age   |             |      |      |
| ncy** |            |     |     | ncy** |             |      |      |
|       |            |     |     |       |             |      |      |
| **    |            |     |     | **    |             |      |      |
| Depar |            |     |     | Depar |             |      |      |
| tment |            |     |     | tment |             |      |      |
| of    |            |     |     | of    |             |      |      |
| Defe  |            |     |     | Agr   |             |      |      |
| nse** |            |     |     | icult |             |      |      |
|       |            |     |     | ure** |             |      |      |
+-------+------------+-----+-----+-------+-------------+------+------+
|       | No         |     |     | **TC  | Operating   | 6    |      |
|       | tr         |     |     | B     | Expen       | ,000 |      |
|       | ansaction. |     |     | 402** | ses/Program |      |      |
|       |            |     |     |       | Costs       |      |      |
|       |            |     |     | 6100F |             |      |      |
|       |            |     |     | (97)  |             |      |      |
+-------+------------+-----+-----+-------+-------------+------+------+
|       |            |     |     | 2110F | Accounts    |      | 6    |
|       |            |     |     | (97)  | Payable     |      | ,000 |
+-------+------------+-----+-----+-------+-------------+------+------+

Entry 2: DoD corrects its records for the \$500 adjustment to the
beginning balance.

+-------+------------+-----+-----+--------+------------+------+------+
| *     |            |     |     | **Rec  |            |      |      |
| *Prov |            |     |     | eiving |            |      |      |
| iding |            |     |     | ag     |            |      |      |
| age   |            |     |     | ency** |            |      |      |
| ncy** |            |     |     |        |            |      |      |
|       |            |     |     | **Depa |            |      |      |
| **    |            |     |     | rtment |            |      |      |
| Depar |            |     |     | of     |            |      |      |
| tment |            |     |     | A      |            |      |      |
| of    |            |     |     | gricul |            |      |      |
| Defe  |            |     |     | ture** |            |      |      |
| nse** |            |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 1310F | Accounts   |     | 500 |        | No         |      |      |
| (12)  | Receivable |     |     |        | tr         |      |      |
|       |            |     |     |        | ansaction. |      |      |
+-------+------------+-----+-----+--------+------------+------+------+
| 5200F | Revenues   | 500 |     |        |            |      |      |
| (12)  | from       |     |     |        |            |      |      |
|       | Services   |     |     |        |            |      |      |
|       | Provided   |     |     |        |            |      |      |
+-------+------------+-----+-----+--------+------------+------+------+

The above documents were completed by USDA. It is an example of a format
for reconciliation.

## 

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## APPENDICES

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## 

## Appendix A - Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts

## Federal Intragovernmental Transactions Categories of Reciprocal U.S. Government Standard General Ledger Proprietary Accounts

+-----+-------------+---+-------------+------------+-------+------------+
| **C | **Category  |   | **Pairing   |            |       |            |
| ate | Name**      |   | of          |            |       |            |
| gor |             |   | Accounts**  |            |       |            |
| y** |             |   |             |            |       |            |
+=====+=============+===+=============+============+=======+============+
|     |             |   | **Receiving |            | *     |            |
|     |             |   | Agency**    |            | *Prov |            |
|     |             |   |             |            | iding |            |
|     |             |   |             |            | Age   |            |
|     |             |   |             |            | ncy** |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | **USSGL     | **USSGL    | **    | **USSGL    |
|     |             |   | Account**   | Account    | USSGL | Account    |
|     |             |   |             | Title**    | Acco  | Title**    |
|     |             |   |             |            | unt** |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 01  | Federal     |   | 1610F(20)   | I          | 2530  | Securities |
|     | Inves       |   |             | nvestments | F(XX) | Issued by  |
|     | tments/Debt |   |             | in U.S.    |       | Federal    |
|     |             |   |             | Treasury   |       | Agencies   |
|     |             |   |             | Securities |       | Under      |
|     |             |   |             | Issued by  |       | General    |
|     |             |   |             | the Bureau |       | and        |
|     |             |   |             | of the     |       | Special    |
|     |             |   |             | Public     |       | Financing  |
|     |             |   |             | Debt       |       | Authority  |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1611F(20)   | Discount   | 2531  | Discount   |
|     |             |   |             | on U.S.    | F(XX) | on         |
|     |             |   |             | Treasury   |       | Securities |
|     |             |   |             | Securities |       | Issued by  |
|     |             |   |             | Issued by  |       | Federal    |
|     |             |   |             | the Bureau |       | Agencies   |
|     |             |   |             | of the     |       | Under      |
|     |             |   |             | Public     |       | General    |
|     |             |   |             | Debt       |       | and        |
|     |             |   |             |            |       | Special    |
|     |             |   |             |            |       | Financing  |
|     |             |   |             |            |       | Authority  |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1612F(20)   | Premium on | 2532  | Premium on |
|     |             |   |             | U.S.       | F(XX) | Securities |
|     |             |   |             | Treasury   |       | Issued by  |
|     |             |   |             | Securities |       | Federal    |
|     |             |   |             | Issued by  |       | Agencies   |
|     |             |   |             | the Bureau |       | Under      |
|     |             |   |             | of the     |       | General    |
|     |             |   |             | Public     |       | and        |
|     |             |   |             | Debt       |       | Special    |
|     |             |   |             |            |       | Financing  |
|     |             |   |             |            |       | Authority  |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1613F(20)   | Am         | 2533  | Am         |
|     |             |   |             | ortization | F(XX) | ortization |
|     |             |   |             | of         |       | of         |
|     |             |   |             | Discount   |       | Discount   |
|     |             |   |             | and        |       | and        |
|     |             |   |             | Premium on |       | Premium on |
|     |             |   |             | U.S.       |       | Securities |
|     |             |   |             | Treasury   |       | Issued by  |
|     |             |   |             | Securities |       | Federal    |
|     |             |   |             | Issued by  |       | Agencies   |
|     |             |   |             | the Bureau |       | Under      |
|     |             |   |             | of the     |       | General    |
|     |             |   |             | Public     |       | and        |
|     |             |   |             | Debt       |       | Special    |
|     |             |   |             |            |       | Financing  |
|     |             |   |             |            |       | Authority  |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1618F(20)   | Market     |       |            |
|     |             |   |             | Adjustment |       |            |
|     |             |   |             | --         |       |            |
|     |             |   |             | I          |       |            |
|     |             |   |             | nvestments |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1620F(XX)   | I          | 2540  | Par        |
|     |             |   |             | nvestments | F(XX) | ticipation |
|     |             |   |             | in         |       | Ce         |
|     |             |   |             | Securities |       | rtificates |
|     |             |   |             | Other Than |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
|     |             |   |             | Securities |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 01  | Federal     |   | 1621F(XX)   | Discount   |       |            |
|     | Inves       |   |             | on         |       |            |
| (C  | tments/Debt |   |             | Securities |       |            |
| ont |             |   |             | Other Than |       |            |
| 'd) |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
|     |             |   |             | Securities |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1622F(XX)   | Premium on |       |            |
|     |             |   |             | Securities |       |            |
|     |             |   |             | Other Than |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
|     |             |   |             | Securities |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1623F(XX)   | Am         |       |            |
|     |             |   |             | ortization |       |            |
|     |             |   |             | of         |       |            |
|     |             |   |             | Discount   |       |            |
|     |             |   |             | and        |       |            |
|     |             |   |             | Premium on |       |            |
|     |             |   |             | Securities |       |            |
|     |             |   |             | Other Than |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
|     |             |   |             | Securities |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1630F(20)   | I          |       |            |
|     |             |   |             | nvestments |       |            |
|     |             |   |             | in U.S.    |       |            |
|     |             |   |             | Treasury   |       |            |
|     |             |   |             | Zero       |       |            |
|     |             |   |             | Coupon     |       |            |
|     |             |   |             | Bonds      |       |            |
|     |             |   |             | Issued by  |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1631F(20)   | Discount   |       |            |
|     |             |   |             | on U.S.    |       |            |
|     |             |   |             | Treasury   |       |            |
|     |             |   |             | Zero       |       |            |
|     |             |   |             | Coupon     |       |            |
|     |             |   |             | Bonds      |       |            |
|     |             |   |             | Issued by  |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1633F(20)   | Am         |       |            |
|     |             |   |             | ortization |       |            |
|     |             |   |             | of         |       |            |
|     |             |   |             | Discount   |       |            |
|     |             |   |             | on U.S.    |       |            |
|     |             |   |             | Treasury   |       |            |
|     |             |   |             | Zero       |       |            |
|     |             |   |             | Coupon     |       |            |
|     |             |   |             | Bonds      |       |            |
|     |             |   |             | Issued by  |       |            |
|     |             |   |             | the Bureau |       |            |
|     |             |   |             | of the     |       |            |
|     |             |   |             | Public     |       |            |
|     |             |   |             | Debt       |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 01  | Federal     |   | 1638F(20)   | Market     |       |            |
|     | Inves       |   |             | Ad         |       |            |
| (C  | tments/Debt |   |             | justment - |       |            |
| ont |             |   |             | I          |       |            |
| 'd) |             |   |             | nvestments |       |            |
|     |             |   |             | in U.S.    |       |            |
|     |             |   |             | Treasury   |       |            |
|     |             |   |             | Zero       |       |            |
|     |             |   |             | Coupon     |       |            |
|     |             |   |             | Bonds      |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1639F(20)   | Contra     |       |            |
|     |             |   |             | Market     |       |            |
|     |             |   |             | Adjustment |       |            |
|     |             |   |             | --         |       |            |
|     |             |   |             | I          |       |            |
|     |             |   |             | nvestments |       |            |
|     |             |   |             | in U.S.    |       |            |
|     |             |   |             | Treasury   |       |            |
|     |             |   |             | Zero       |       |            |
|     |             |   |             | Coupon     |       |            |
|     |             |   |             | Bonds      |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 1690F(XX)   | Other      |       |            |
|     |             |   |             | I          |       |            |
|     |             |   |             | nvestments |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 02  | Interest    |   | 2140F(XX)   | Accrued    | 1340  | Interest   |
|     | Receivable/ |   |             | Interest   | F(XX) | Receivable |
|     | Interest    |   |             | Payable    |       |            |
|     | Payable     |   |             |            | 1349  | Allowance  |
|     |             |   |             |            | F(XX) | for Loss   |
|     |             |   |             |            |       | on         |
|     |             |   |             |            |       | Interest   |
|     |             |   |             |            |       | Receivable |
+-----+-------------+---+-------------+------------+-------+------------+
| 03  | Federal     |   | 5311FX(XX)  | Interest   | 6320  | Interest   |
|     | Securities  |   |             | Revenue -- | F(XX) | Expense\   |
|     | Interest    |   |             | In         |       | on         |
|     | Expense/    |   |             | vestments\ |       | Securities |
|     |             |   |             | (Exchange) |       |            |
|     | Federal     |   |             |            |       |            |
|     | Securities  |   |             |            |       |            |
|     | Interest    |   |             |            |       |            |
|     | Revenue     |   |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 5311FT(XX)  | Interest   |       |            |
|     |             |   |             | Revenue -- |       |            |
|     |             |   | 5318FX(XX)  | I          |       |            |
|     |             |   |             | nvestments |       |            |
|     |             |   | 5318FT(XX)  | (No        |       |            |
|     |             |   |             | nexchange) |       |            |
|     |             |   |             |            |       |            |
|     |             |   |             | Contra     |       |            |
|     |             |   |             | Revenue    |       |            |
|     |             |   |             | for        |       |            |
|     |             |   |             | Interest   |       |            |
|     |             |   |             | Revenue -- |       |            |
|     |             |   |             | I          |       |            |
|     |             |   |             | nvestments |       |            |
|     |             |   |             | (Exchange) |       |            |
|     |             |   |             |            |       |            |
|     |             |   |             | Contra     |       |            |
|     |             |   |             | Revenue    |       |            |
|     |             |   |             | for        |       |            |
|     |             |   |             | Interest   |       |            |
|     |             |   |             | Revenue -- |       |            |
|     |             |   |             | I          |       |            |
|     |             |   |             | nvestments |       |            |
|     |             |   |             |            |       |            |
|     |             |   |             | (No        |       |            |
|     |             |   |             | nexchange) |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 03  | Federal     |   | 7111FX(XX)  | Gains on   | 7211F | Losses on  |
|     | Securities  |   |             | D          | X(XX) | D          |
| (C  | Interest    |   |             | isposition |       | isposition |
| ont | Expense/    |   |             | of         |       | of         |
| 'd) |             |   |             | I          |       | I          |
|     | Interest    |   |             | nvestments |       | nvestments |
|     | Revenue     |   |             |            |       |            |
|     |             |   |             | (Exchange) |       | (Exchange) |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 7111FT(XX)  | Gains on   | 7211F | Losses on  |
|     |             |   |             | D          | T(XX) | D          |
|     |             |   |             | isposition |       | isposition |
|     |             |   |             | of         |       | of         |
|     |             |   |             | I          |       | I          |
|     |             |   |             | nvestments |       | nvestments |
|     |             |   |             |            |       |            |
|     |             |   |             | (No        |       | (No        |
|     |             |   |             | nexchange) |       | nexchange) |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 7180FX(XX)  | Unrealized | 7280F | Unrealized |
|     |             |   |             | Gains      | X(XX) | Losses     |
|     |             |   |             |            |       |            |
|     |             |   |             | (Exchange) |       | (Exchange) |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   | 7180FT(XX)  | Unrealized | 7280F | Unrealized |
|     |             |   |             | Gains      | T(XX) | Losses     |
|     |             |   |             | Unrealized |       |            |
|     |             |   |             | Gains      |       | (No        |
|     |             |   |             |            |       | nexchange) |
|     |             |   |             | Unrealized |       |            |
|     |             |   |             | Gains      |       |            |
|     |             |   |             |            |       |            |
|     |             |   |             | (No        |       |            |
|     |             |   |             | nexchange) |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 05  | Borrowings  | 6 |             | Interest   | 5310F | Interest   |
|     | and Other   | 3 |             | Expenses   | X(XX) | Revenue -- |
|     | Interest    | 1 |             | on         |       | Other      |
|     | Expen       | 0 |             | Borrowing  | 5310F |            |
|     | se/Interest | F |             | From the   | T(XX) | (Exchange) |
|     | Revenue     | ( |             | Bureau of  |       |            |
|     |             | 2 |             | the Public | 5312F | Interest   |
|     |             | 0 |             | Debt       | X(20) | Revenue -- |
|     |             | ) |             | and/or the |       | Other      |
|     |             |   |             | Federal    | 5312F |            |
|     |             |   |             | Financing  | T(20) | (No        |
|     |             |   |             | Bank       |       | nexchange) |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Interest   |
|     |             |   |             |            |       | Revenue -- |
|     |             |   |             |            |       | Loans      |
|     |             |   |             |            |       | R          |
|     |             |   |             |            |       | eceivable/ |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Uninvested |
|     |             |   |             |            |       | Funds      |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | (Exchange) |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Interest   |
|     |             |   |             |            |       | Revenue-   |
|     |             |   |             |            |       | Loans      |
|     |             |   |             |            |       | R          |
|     |             |   |             |            |       | eceivable/ |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Uninvested |
|     |             |   |             |            |       | Funds      |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | (No        |
|     |             |   |             |            |       | nexchange) |
+-----+-------------+---+-------------+------------+-------+------------+
| 05  | Borrowings  | 6 |             | Other      | 5317F | Contra     |
|     | and Other   | 3 |             | Interest   | X(XX) | Revenue    |
| (C  | Interest    | 3 |             | Expenses   |       | for        |
| ont | Expen       | 0 |             |            | 5317F | Interest   |
| 'd) | se/Interest | F |             |            | T(XX) | Revenue -- |
|     | Revenue     | ( |             |            |       | Loans      |
|     |             | X |             |            |       | Receivable |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       | (Exchange) |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Contra     |
|     |             |   |             |            |       | Revenue    |
|     |             |   |             |            |       | for        |
|     |             |   |             |            |       | Interest   |
|     |             |   |             |            |       | Revenue -- |
|     |             |   |             |            |       | Loans      |
|     |             |   |             |            |       | Receivable |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | (No        |
|     |             |   |             |            |       | nexchange) |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   |             |            | 5319F | Contra     |
|     |             |   |             |            | X(XX) | Revenue    |
|     |             |   |             |            |       | for        |
|     |             |   |             |            | 5319F | Interest   |
|     |             |   |             |            | T(XX) | Revenue -- |
|     |             |   |             |            |       | Other      |
|     |             |   |             |            |       | (Exchange) |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Contra     |
|     |             |   |             |            |       | Revenue    |
|     |             |   |             |            |       | for        |
|     |             |   |             |            |       | Interest   |
|     |             |   |             |            |       | Revenue -- |
|     |             |   |             |            |       | Other      |
|     |             |   |             |            |       | (No        |
|     |             |   |             |            |       | nexchange) |
+-----+-------------+---+-------------+------------+-------+------------+
| 06  | Borrowings- | 7 |             | Losses on  | 7112F | Gains on   |
|     |             | 2 |             | D          | X(XX) | D          |
|     | L           | 1 |             | isposition |       | isposition |
|     | osses/Gains | 2 |             | of         | 7190F | of         |
|     |             | F |             | Borrowings | X(XX) | Borrowings |
|     |             | X |             | (Exchange) |       | (Exchange) |
|     |             | ( |             |            |       |            |
|     |             | X |             | Other      |       | Other      |
|     |             | X |             | Losses     |       | Gains      |
|     |             | ) |             |            |       | (Exchange) |
|     |             |   |             | (Exchange) |       |            |
|     |             | 7 |             |            |       |            |
|     |             | 2 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 07  | Ap          | 5 |             | Ap         | 5745  | Ap         |
|     | propriation | 7 |             | propriated | F(XX) | propriated |
|     | of          | 4 |             | Earmarked  |       | Earmarked  |
|     | Unavailable | 0 |             | Receipts   |       | Receipts   |
|     | Trust or    | F |             | T          |       | T          |
|     | Special     | ( |             | ransferred |       | ransferred |
|     | Fund        | X |             | In         |       | Out        |
|     | Receipts    | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 08  | Non         | 3 |             | Unexpended | 3103  | Unexpended |
|     | expenditure | 1 |             | Appro      | F(XX) | Appro      |
|     | Transfers   | 0 |             | priations- |       | priations- |
|     | of          | 2 |             | Tr         | 5765  | Tra        |
|     | Unexpended  | F |             | ansfers-In | F(XX) | nsfers-Out |
|     | App         | ( |             |            |       |            |
|     | ropriations | X |             | None       |       | None       |
|     | and         | X |             | xpenditure |       | xpenditure |
|     | Financing   | ) |             | Finance    |       | Financing  |
|     | Sources     |   |             | Sources-Tr |       | Sources-   |
|     |             | 5 |             | ansfers-In |       | Tra        |
|     |             | 7 |             |            |       | nsfers-Out |
|     |             | 5 |             |            |       |            |
|     |             | 5 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 09  | Expenditure | 5 |             | E          | 5760F | E          |
|     | Transfers   | 7 |             | xpenditure | (XX)  | xpenditure |
|     | of          | 5 |             | Financing  |       | Financing  |
|     | Financing   | 0 |             | Sources    | 5998F | Sources -- |
|     | Sources     | F |             | --Tr       | (XX)  | Tra        |
|     |             | ( |             | ansfers-In |       | nsfers-Out |
|     |             | X |             |            |       |            |
|     |             | X |             | Financing  |       | Custodial  |
|     |             | ) |             | Sources    |       | C          |
|     |             |   |             | T          |       | ollections |
|     |             | 5 |             | ransferred |       | T          |
|     |             | 9 |             | In From    |       | ransferred |
|     |             | 9 |             | Custodial  |       | Out to a   |
|     |             | 7 |             | Statement  |       | Treasury   |
|     |             | F |             | C          |       | Account    |
|     |             | ( |             | ollections |       | Symbol     |
|     |             | X |             |            |       | Other Than |
|     |             | X |             |            |       | the        |
|     |             | ) |             |            |       | General    |
|     |             |   |             |            |       | Fund of    |
|     |             |   |             |            |       | the        |
|     |             |   |             |            |       | Treasury   |
+-----+-------------+---+-------------+------------+-------+------------+
| 17  | Loans       | 2 |             | Principal  | 1350  | Loans      |
|     |             | 5 |             | Payable to | F(XX) | Receivable |
|     | Receiva     | 1 |             | the Bureau |       |            |
|     | ble/Payable | 0 |             | of the     |       |            |
|     |             | F |             | Public     |       |            |
|     |             | ( |             | Debt       |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     | Loans       | 2 |             | Principal  | 1359  | Allowance  |
|     |             | 5 |             | Payable to | F(XX) | for Loss   |
|     | Receiva     | 2 |             | the        |       | on Loans   |
|     | ble/Payable | 0 |             | Federal    |       | Receivable |
|     |             | F |             | Financing  |       |            |
|     |             | ( |             | Bank       |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 2 |             | Other Debt |       |            |
|     |             | 5 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 18  | Transferred | 5 |             | Financing  | 5730  | Financing  |
|     | In/Out      | 7 |             | Sources    | F(XX) | Sources    |
|     | Without     | 2 |             | T          |       | T          |
|     | Re          | 0 |             | ransferred |       | ransferred |
|     | imbursement | F |             | In Without |       | Out        |
|     |             | ( |             | Rei        |       | Without    |
|     |             | X |             | mbursement |       | Rei        |
|     |             | X |             |            |       | mbursement |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 21  | Benefit     | 2 |             | Employer   | 132   | Employment |
|     | Program     | 2 |             | Con        | 0F(XX | Benefit    |
|     | Co          | 1 |             | tributions |       | Con        |
|     | ntributions | 3 |             | and        |       | tributions |
|     | Receivables | F |             | Payroll    |       |            |
|     | and         | ( |             | Taxes      |       | Receivable |
|     | Payables    | X |             | Payable    |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 2 |             | Other Post |       |            |
|     |             | 2 |             | Employment |       |            |
|     |             | 1 |             | Benefits   |       |            |
|     |             | 5 |             | Due and    |       |            |
|     |             | F |             | Payable    |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 21\ | Benefit     | 2 |             | Unfunded   |       |            |
| (C  | Program     | 2 |             | FECA       |       |            |
| ont | Co          | 2 |             | Liability  |       |            |
| 'd) | ntributions | 5 |             |            |       |            |
|     | Receivables | F |             |            |       |            |
|     | and         | ( |             |            |       |            |
|     | Payables    | X |             |            |       |            |
|     |             | X |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 2 |             | Other      |       |            |
|     |             | 2 |             | Unfunded   |       |            |
|     |             | 9 |             | Employment |       |            |
|     |             | 0 |             | Related    |       |            |
|     |             | F |             | Liability  |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 22  | Accounts    | 2 |             | Accounts   | 1310  | Accounts   |
|     | Receivable/ | 1 |             | Payable    | F(XX) | Receivable |
|     | Accounts    | 1 |             |            |       |            |
|     | Payable     | 0 |             | Dis        | 1319  | Allowance  |
|     |             | F |             | bursements | F(XX) | for Loss   |
|     |             | ( |             | in Transit |       | on         |
|     |             | X |             |            | 1990  | Accounts   |
|     |             | X |             | Contract   | (XX)  | Receivable |
|     |             | ) |             | Holdbacks  |       |            |
|     |             |   |             |            |       | Other      |
|     |             | 2 |             | Subsidy    |       | Assets     |
|     |             | 1 |             | Payable to |       |            |
|     |             | 2 |             | the        |       |            |
|     |             | 0 |             | Financing  |       |            |
|     |             | F |             | Account    |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             | Contra     |       |            |
|     |             | X |             | Liability  |       |            |
|     |             | ) |             | for        |       |            |
|     |             |   |             | Subsidy    |       |            |
|     |             | 2 |             | Payable to |       |            |
|     |             | 1 |             | the        |       |            |
|     |             | 3 |             | Financing  |       |            |
|     |             | 0 |             | Account    |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             | Other      |       |            |
|     |             | X |             | L          |       |            |
|     |             | X |             | iabilities |       |            |
|     |             | ) |             | With       |       |            |
|     |             |   |             | Related    |       |            |
|     |             | 2 |             | Budgetary  |       |            |
|     |             | 1 |             | O          |       |            |
|     |             | 7 |             | bligations |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             | Liability  |       |            |
|     |             | ( |             | for        |       |            |
|     |             | X |             | Subsidy    |       |            |
|     |             | X |             | Related to |       |            |
|     |             | ) |             | U          |       |            |
|     |             |   |             | ndisbursed |       |            |
|     |             | 2 |             | Loans      |       |            |
|     |             | 1 |             |            |       |            |
|     |             | 7 |             | Other      |       |            |
|     |             | 9 |             | L          |       |            |
|     |             | F |             | iabilities |       |            |
|     |             | ( |             | Without    |       |            |
|     |             | X |             | Related    |       |            |
|     |             | X |             | Budgetary  |       |            |
|     |             | ) |             | O          |       |            |
|     |             |   |             | bligations |       |            |
|     |             | 2 |             |            |       |            |
|     |             | 1 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
|     |             |   |             |            |       |            |
|     |             | 2 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 5 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
|     |             |   |             |            |       |            |
|     |             | 2 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 9 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 23  | Advances to | 1 |             | Advances   | 2310  | Liability  |
|     | Others and  | 4 |             | and        | F(XX) | for        |
|     | P           | 1 |             | P          |       | Advances   |
|     | repayments/ | 0 |             | repayments |       | and        |
|     | Advances    | F |             |            |       | P          |
|     | From Others | ( |             |            |       | repayments |
|     | and         | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     | Deferred    | ) |             |            |       |            |
|     | Credits     |   |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   |             |            | 2320  | Other      |
|     |             |   |             |            | F(XX) | Deferred   |
|     |             |   |             |            |       | Revenue    |
+-----+-------------+---+-------------+------------+-------+------------+
| 24  | Buy/Sell    | 6 |             | Operating  | 5100F | Revenue    |
|     | Cos         | 1 |             | Expens     | X(XX) | From Goods |
|     | ts/Revenues | 0 |             | es/Program |       | Sold       |
|     |             | 0 |             | Costs      | 5109F |            |
|     |             | F |             |            | X(XX) | Contra     |
|     |             | ( |             | Contra Bad |       | Revenue    |
|     |             | X |             | Debt       |       | for Goods  |
|     |             | X |             | Expense -- |       | Sold       |
|     |             | ) |             | Incurred   |       |            |
|     |             |   |             | for Others |       |            |
|     |             | 6 |             |            |       |            |
|     |             | 1 |             | Bad Debt   |       |            |
|     |             | 9 |             | Expense    |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
|     |             |   |             |            |       |            |
|     |             | 6 |             |            |       |            |
|     |             | 7 |             |            |       |            |
|     |             | 2 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 6 |             | Other      | 5200F | Revenue    |
|     |             | 7 |             | Expenses   | X(XX) | From       |
|     |             | 9 |             | Not        |       | Services   |
|     |             | 0 |             | Requiring  | 5209F | Provided   |
|     |             | F |             | Budgetary  | X(XX) |            |
|     |             | ( |             | Resources  |       | Contra     |
|     |             | X |             |            |       | Revenue    |
|     |             | X |             |            |       | for        |
|     |             | ) |             |            |       | Services   |
|     |             |   |             |            |       | Provided   |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 6 |             | Future     | 5900F | Other      |
|     |             | 8 |             | Funded     | X(XX) | Revenue    |
|     |             | 0 |             | Expenses   |       | (Exchange) |
|     |             | 0 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 6 |             | Non        | 5909F | Contra     |
|     |             | 9 |             | production | X(XX) | Revenue    |
|     |             | 0 |             | Costs      |       | for Other  |
|     |             | 0 |             |            |       | Revenue    |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       | (Exchange) |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     | Buy/Sell    | 8 |             | Purchases  |       |            |
|     | Cos         | 8 |             | of         |       |            |
|     | ts/Revenues | 0 |             | Property,  |       |            |
|     |             | 2 |             | Plant, and |       |            |
|     |             | F |             | Equipment  |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             | Purchases  |       |            |
|     |             | X |             | of         |       |            |
|     |             | ) |             | Inventory  |       |            |
|     |             |   |             | and        |       |            |
|     |             | 8 |             | Related    |       |            |
|     |             | 8 |             | Property   |       |            |
|     |             | 0 |             |            |       |            |
|     |             | 3 |             | Purchase   |       |            |
|     |             | F |             | of         |       |            |
|     |             | ( |             | Assets -   |       |            |
|     |             | X |             | Other      |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
|     |             |   |             |            |       |            |
|     |             | 8 |             |            |       |            |
|     |             | 8 |             |            |       |            |
|     |             | 0 |             |            |       |            |
|     |             | 4 |             |            |       |            |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 25  | Imputed     | 5 |             | Imputed    | 6730  | Imputed    |
|     | Costs/      | 7 |             | Financing  | F(XX) | Costs      |
|     | Imputed     | 8 |             | Sources    |       |            |
|     | Financing   | 0 |             |            |       |            |
|     | Sources     | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
| 26  | Benefit     | 6 |             | Benefit    | 5400F | Benefit    |
|     | Program     | 4 |             | Expense    | X(XX) | Program    |
|     | Cos         | 0 |             |            |       | Revenue    |
|     | ts/Revenues | 0 |             |            |       |            |
|     |             | F |             |            |       | (Exchange) |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 6 |             | Employer   | 5400F | Benefit    |
|     |             | 8 |             | Con        | T(XX) | Program    |
|     |             | 5 |             | tributions |       | Revenue    |
|     |             | 0 |             | to         |       |            |
|     |             | F |             | Employee   |       | (No        |
|     |             | ( |             | Benefit    |       | nexchange) |
|     |             | X |             | Programs   |       |            |
|     |             | X |             | Not        |       |            |
|     |             | ) |             | Requiring  |       |            |
|     |             |   |             | Cu         |       |            |
|     |             |   |             | rrent-Year |       |            |
|     |             |   |             | Budget     |       |            |
|     |             |   |             | Authority  |       |            |
|     |             |   |             | (Un        |       |            |
|     |             |   |             | obligated) |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             |   |             |            | 5409F | Contra     |
|     |             |   |             |            | X(XX) | Revenue    |
|     |             |   |             |            |       | for        |
|     |             |   |             |            | 5409F | Benefit    |
|     |             |   |             |            | T(XX) | Program    |
|     |             |   |             |            |       | Revenue    |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | (Exchange) |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | Contra     |
|     |             |   |             |            |       | Revenue    |
|     |             |   |             |            |       | for        |
|     |             |   |             |            |       | Benefit    |
|     |             |   |             |            |       | Program    |
|     |             |   |             |            |       | Revenue    |
|     |             |   |             |            |       |            |
|     |             |   |             |            |       | (No        |
|     |             |   |             |            |       | nexchange) |
+-----+-------------+---+-------------+------------+-------+------------+
| 27  | Transfers   | 1 |             | Receivable | 2150  | Payable    |
|     |             | 3 |             | for        | F(XX) | for        |
|     | Receiva     | 3 |             | Transfers  |       | Transfers  |
|     | ble/Payable | 0 |             | of         |       | of         |
|     |             | F |             | Currently  |       | Currently  |
|     |             | ( |             | Invested   |       | Invested   |
|     |             | X |             | Balances   |       | Balances   |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+
|     |             | 1 |             | E          | 2155  | E          |
|     |             | 3 |             | xpenditure | F(XX) | xpenditure |
|     |             | 3 |             | Transfers  |       | Transfers  |
|     |             | 5 |             | Receivable |       | Payable    |
|     |             | F |             |            |       |            |
|     |             | ( |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | X |             |            |       |            |
|     |             | ) |             |            |       |            |
+-----+-------------+---+-------------+------------+-------+------------+

### Category 29 -- Non-Reciprocating USSGL Accounts

The USSGL accounts indicated in RC29 do not eliminate against another
USSGL account.

1360 Penalties, Fines, and Administrative Fees Receivable

1369 Allowance for Loss on Penalties, Fines, and Administrative Fees
Receivable

1921 Receivable From Appropriations

2400 Liability for Deposit Funds, Clearing Accounts, and Undeposited
Collections

2920 Contingent Liabilities

2940 Capital Lease Liability

2960 Accounts Payable From Canceled Appropriations

2970 Resources Payable to Treasury

2980 Custodial Liability

> 5320 X/T Penalties, Fines, and Administrative Fees Revenue

5329 X/T Contra Revenue for Penalties, Fines, and Administrative Fees

5790 X/T Other Financing Sources

5800 T Tax Revenue Collected

> 5801 T Tax Revenue Accrual Adjustment

5809 T Contra Revenue for Taxes

5890 T Tax Revenue Refunds

> 5990 X/T Collections for Others
>
> 5991 X/T Accrued Collections for Others

7300 Extraordinary Items

7400 Prior-Period Adjustments Due to Corrections of Errors

7401. Prior-Period Adjustments Due to Changes in Accounting Principles

> 7500 X/T Distribution of Income -- Dividend
>
> 8801\* Offset for Purchases of Assets

\*USSGL Accounts 8801 through 8804 are Memorandum accounts that are not
incorporated into the FR, but are used in interim IRAS reporting in
order to reconcile intragovernmental buy-sell activity.

**[Appendix B - Federal Trading Partner Department Codes for GFRS and
FACTS I]{.underline}**

The following crosswalk provides Federal trading partner codes that are
required for the Governmentwide Financial Reporting System (GFRS) and
Federal Agencies Centralized Trial Balance System I (FACTS I). These
codes are used to facilitate the preparation of the *Financial Report of
the United States* (FR). The identification number shown below under
GFRS Codes is unique to GFRS. In most instances, the 2-digit department
code used in FACTS I has two zeros added to the end for the purpose of
GFRS (that is Department of the Treasury, FACTS I Codes 20, GFRS Codes
2000). The Department of Defense (DOD) trading partner code DE00 will
include the Department of the Air Force, the Department of the Army, and
the Department of the Navy, the Defense Agencies, and the U.S. Corps of
Engineers. The Trading Partner Code 9500 will include independent and
other agencies. The FACTS I Trading Partner Codes did not change.

+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| **GFRS**       |   | * |        |   |                                        |
|                |   | * |        |   |                                        |
|                |   | F |        |   |                                        |
|                |   | A |        |   |                                        |
|                |   | C |        |   |                                        |
|                |   | T |        |   |                                        |
|                |   | S |        |   |                                        |
|                |   | I |        |   |                                        |
|                |   | * |        |   |                                        |
|                |   | * |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| **Codes**      | * | * |        | * |                                        |
|                | * | * |        | * |                                        |
|                |   | C |        | D |                                        |
|                | * | o |        | e |                                        |
|                | * | d |        | p |                                        |
|                |   | e |        | a |                                        |
|                |   | s |        | r |                                        |
|                |   | * |        | t |                                        |
|                |   | * |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | A |                                        |
|                |   |   |        | g |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | y |                                        |
|                |   |   |        | * |                                        |
|                |   |   |        | * |                                        |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1200           |   | 1 |        | D |                                        |
|                |   | 2 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | A |                                        |
|                |   |   |        | g |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1300           |   | 1 |        | D |                                        |
|                |   | 3 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | C |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1400           |   | 1 |        | D |                                        |
|                |   | 4 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | I |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1500           |   | 1 |        | D |                                        |
|                |   | 5 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | J |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1601           |   | 1 |        | D |                                        |
|                |   | 6 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | L |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | b |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1602           |   | 1 |        | P |                                        |
|                |   | 6 |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | B |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | G |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | y |                                        |
|                |   |   |        | C |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1800           |   | 1 |        | U |                                        |
|                |   | 8 |        | . |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | . |                                        |
|                |   |   |        | P |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | v |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 1900           |   | 1 |        | D |                                        |
|                |   | 9 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 2000           |   | 2 |        | D |                                        |
|                |   | 0 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
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|                |   |   |        | t |                                        |
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|                |   |   |        | e |                                        |
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|                |   |   |        | T |                                        |
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|                |   |   |        | u |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | y |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 2400           |   | 2 |        | O |                                        |
|                |   | 4 |        | f |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | o |                                        |
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|                |   |   |        | P |                                        |
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|                |   |   |        | M |                                        |
|                |   |   |        | a |                                        |
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|                |   |   |        | a |                                        |
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|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 2500           |   | 2 |        | N |                                        |
|                |   | 5 |        | a |                                        |
|                |   |   |        | t |                                        |
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|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 2700           |   | 2 |        | F |                                        |
|                |   | 7 |        | e |                                        |
|                |   |   |        | d |                                        |
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|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
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|                |   |   |        | C |                                        |
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|                |   |   |        | m |                                        |
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|                |   |   |        | n |                                        |
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|                |   |   |        | s |                                        |
|                |   |   |        | C |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 2800           |   | 2 |        | S |                                        |
|                |   | 8 |        | o |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | a |                                        |
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|                |   |   |        | S |                                        |
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|                |   |   |        | d |                                        |
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|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 3100           |   | 3 |        | U |                                        |
|                |   | 1 |        | . |                                        |
|                |   |   |        | S |                                        |
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|                |   |   |        | N |                                        |
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|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | y |                                        |
|                |   |   |        | C |                                        |
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|                |   |   |        | m |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 3300           |   | 3 |        | S |                                        |
|                |   | 3 |        | m |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | h |                                        |
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|                |   |   |        | i |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | I |                                        |
|                |   |   |        | n |                                        |
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|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 3600           |   | 3 |        | D |                                        |
|                |   | 6 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
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|                |   |   |        | s |                                        |
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|                |   |   |        | f |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | s |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 4700           |   | 4 |        | G |                                        |
|                |   | 7 |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | e |                                        |
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|                |   |   |        | a |                                        |
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|                |   |   |        | a |                                        |
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|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 4900           |   | 4 |        | N |                                        |
|                |   | 9 |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
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|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 5000           |   | 5 |        | S |                                        |
|                |   | 0 |        | e |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | u |                                        |
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|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 5100           |   | 5 |        | F |                                        |
|                |   | 1 |        | e |                                        |
|                |   |   |        | d |                                        |
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|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 6000           |   | 6 |        | R |                                        |
|                |   | 0 |        | a |                                        |
|                |   |   |        | i |                                        |
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|                |   |   |        | a |                                        |
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|                |   |   |        | d |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 6400           |   | 6 |        | T |                                        |
|                |   | 4 |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | n |                                        |
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|                |   |   |        | t |                                        |
|                |   |   |        | y |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 6800           |   | 6 |        | E |                                        |
|                |   | 8 |        | n |                                        |
|                |   |   |        | v |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | r |                                        |
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|                |   |   |        | n |                                        |
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|                |   |   |        | n |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | y |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 6900           |   | 6 |        | D |                                        |
|                |   | 9 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
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|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 7000           |   | 7 |        | D |                                        |
|                |   | 0 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
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|                |   |   |        | o |                                        |
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|                |   |   |        | i |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | y |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 7200           |   | 7 |        | A |                                        |
|                |   | 2 |        | g |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
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|                |   |   |        | l |                                        |
|                |   |   |        | D |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | v |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 7300           |   | 7 |        | S |                                        |
|                |   | 3 |        | m |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | B |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | A |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 7500           |   | 7 |        | D |                                        |
|                |   | 5 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | H |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | h |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | H |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | v |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 7802           |   | 7 |        | F |                                        |
|                |   | 8 |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | C |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | y |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | I |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | C |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 8000           |   | 8 |        | N |                                        |
|                |   | 0 |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | A |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | c |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | A |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | n |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 8300           |   | 8 |        | E |                                        |
|                |   | 3 |        | x |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | - |                                        |
|                |   |   |        | I |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | B |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | k |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | h |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | U |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | S |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | s |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 8600           |   | 8 |        | D |                                        |
|                |   | 6 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | H |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | u |                                        |
|                |   |   |        | s |                                        |
|                |   |   |        | i |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | g |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | d |                                        |
|                |   |   |        | U |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | b |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | D |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | v |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | l |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 8900           |   | 8 |        | D |                                        |
|                |   | 9 |        | e |                                        |
|                |   |   |        | p |                                        |
|                |   |   |        | a |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | m |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | t |                                        |
|                |   |   |        | o |                                        |
|                |   |   |        | f |                                        |
|                |   |   |        | E |                                        |
|                |   |   |        | n |                                        |
|                |   |   |        | e |                                        |
|                |   |   |        | r |                                        |
|                |   |   |        | g |                                        |
|                |   |   |        | y |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 9100           |   |   | 91     |   | Department of Education                |
+----------------+---+---+--------+---+----------------------------------------+
|   -----------  |   |   | 17     |   | Department of the Navy                 |
|   DE00         |   |   |        |   |                                        |
|                |   |   |        |   |                                        |
|   -----------  |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   | 21     |   | Department of the Army                 |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   | 57     |   | Department of the Air Force            |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   | 96     |   | U.S. Army Corps of Engineers           |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   | 97     |   | Office of the Secretary of Defense -   |
|                |   |   |        |   | Defense Agencies                       |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 9900           |   |   | 99     |   | Treasury General Fund                  |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| Independent    |   |   |        |   |                                        |
| Agencies:      |   |   |        |   |                                        |
|                |   |   |        |   |                                        |
| 9500 is the    |   |   |        |   |                                        |
| consolidated   |   |   |        |   |                                        |
| code for all   |   |   |        |   |                                        |
| independent    |   |   |        |   |                                        |
| agencies in    |   |   |        |   |                                        |
| the GFRS;      |   |   |        |   |                                        |
| therefore, all |   |   |        |   |                                        |
| agencies must  |   |   |        |   |                                        |
| use "9500" as  |   |   |        |   |                                        |
| Trading        |   |   |        |   |                                        |
| Partner code,  |   |   |        |   |                                        |
| if applies.    |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 0100           |   |   | 01     |   | Architect of the Capitol               |
+----------------+---+---+--------+---+----------------------------------------+
| 0200           |   |   | 02     |   | U.S. Capitol Police                    |
+----------------+---+---+--------+---+----------------------------------------+
| 0300           |   |   | 03     |   | Library of Congress                    |
+----------------+---+---+--------+---+----------------------------------------+
| 0400           |   |   | 04     |   | Government Printing Office             |
+----------------+---+---+--------+---+----------------------------------------+
| 0500           |   |   | 05     |   | Government Accountability Office       |
+----------------+---+---+--------+---+----------------------------------------+
| 0800           |   |   | 08     |   | Congressional Budget Office            |
+----------------+---+---+--------+---+----------------------------------------+
| 0900           |   |   | 09     |   | Other Legislative Branch Agencies      |
+----------------+---+---+--------+---+----------------------------------------+
| 1000           |   |   | 10     |   | The Judiciary                          |
+----------------+---+---+--------+---+----------------------------------------+
| 1100           |   |   | 11     |   | Executive Office of the President      |
+----------------+---+---+--------+---+----------------------------------------+
| 2300           |   |   | 23     |   | U.S. Tax Court                         |
+----------------+---+---+--------+---+----------------------------------------+
| 2600           |   |   | 26     |   | Federal Retirement Thrift Investment   |
|                |   |   |        |   | Board                                  |
+----------------+---+---+--------+---+----------------------------------------+
| 1800           |   |   | 29     |   | Federal Trade Commission               |
+----------------+---+---+--------+---+----------------------------------------+
| 3301           |   |   | 33     |   | JFK Center for Performing Arts         |
+----------------+---+---+--------+---+----------------------------------------+
| 3302           |   |   | 33     |   | National Gallery of Art                |
+----------------+---+---+--------+---+----------------------------------------+
| 3303           |   |   | 33     |   | Woodrow Wilson International Center    |
|                |   |   |        |   | for Scholars                           |
+----------------+---+---+--------+---+----------------------------------------+
| 3400           |   |   | 34     |   | International Trade Commission         |
+----------------+---+---+--------+---+----------------------------------------+
| 4100           |   |   | 41     |   | Merit Systems Protection Board         |
+----------------+---+---+--------+---+----------------------------------------+
| 4500           |   |   | 45     |   | U.S. Equal Employment Opportunity      |
|                |   |   |        |   | Commission                             |
+----------------+---+---+--------+---+----------------------------------------+
| 4600           |   |   | 46     |   | Appalachian Regional Commission        |
+----------------+---+---+--------+---+----------------------------------------+
| 4800           |   |   | 48     |   | Temporary Commissions                  |
+----------------+---+---+--------+---+----------------------------------------+
| 5400           |   |   | 54     |   | Federal Labor Relations Authority      |
+----------------+---+---+--------+---+----------------------------------------+
| 5600           |   |   | 56     |   | Central Intelligence Agency            |
+----------------+---+---+--------+---+----------------------------------------+
| 5900           |   |   | 59     |   | National Foundation on the Arts and    |
|                |   |   |        |   | the Humanities                         |
+----------------+---+---+--------+---+----------------------------------------+
| 6002           |   |   | 60     |   | National Railroad Retirement           |
|                |   |   |        |   | Investment Trust                       |
+----------------+---+---+--------+---+----------------------------------------+
| 6100           |   |   | 61     |   | Consumer Product Safety Commission     |
+----------------+---+---+--------+---+----------------------------------------+
| 6200           |   |   | 62     |   | Office of Special Counsel              |
+----------------+---+---+--------+---+----------------------------------------+
| 6300           |   |   | 63     |   | National Labor Relations Board         |
+----------------+---+---+--------+---+----------------------------------------+
| 6500           |   |   | 65     |   | Federal Maritime Commission            |
+----------------+---+---+--------+---+----------------------------------------+
| 6903           |   |   | 69     |   | St. Lawrence Seaway Development        |
|                |   |   |        |   | Corporation                            |
+----------------+---+---+--------+---+----------------------------------------+
| 7100           |   |   | 71     |   | Overseas Private Investment            |
|                |   |   |        |   | Corporation                            |
+----------------+---+---+--------+---+----------------------------------------+
| 7400           |   |   | 74     |   | American Battle Monuments Commission   |
+----------------+---+---+--------+---+----------------------------------------+
| 7601           |   |   | 76     |   | Historical and Memorial Commissions    |
+----------------+---+---+--------+---+----------------------------------------+
| 7801           |   |   | 78     |   | Farm Credit Administration             |
+----------------+---+---+--------+---+----------------------------------------+
| 8400           |   |   | 84     |   | Armed Forces Retirement Home           |
+----------------+---+---+--------+---+----------------------------------------+
| 8800           |   |   | 88     |   | National Archives and Records          |
|                |   |   |        |   | Administration                         |
+----------------+---+---+--------+---+----------------------------------------+
| 9000           |   |   | 90     |   | Selective Service System               |
+----------------+---+---+--------+---+----------------------------------------+
| 9108           |   |   | 91     |   | Appalachian Regional Development Test  |
+----------------+---+---+--------+---+----------------------------------------+
| 9300           |   |   | 93     |   | Federal Mediation and Conciliation     |
|                |   |   |        |   | Service                                |
+----------------+---+---+--------+---+----------------------------------------+
| 9500           |   |   | 95     |   | Independent Agencies                   |
+----------------+---+---+--------+---+----------------------------------------+
|                |   |   |        |   |                                        |
+----------------+---+---+--------+---+----------------------------------------+
| 9999           |   |   | 00     |   | Unidentified                           |
+----------------+---+---+--------+---+----------------------------------------+

<table style="width:100%;">
<colgroup>
<col style="width: 82%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="6"><em><strong><u>Appendix C – Material Differences/Status
of Disposition Certification</u></strong></em></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td><table>
<colgroup>
<col style="width: 12%" />
<col style="width: 3%" />
<col style="width: 8%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 9%" />
<col style="width: 8%" />
<col style="width: 7%" />
<col style="width: 8%" />
<col style="width: 6%" />
<col style="width: 7%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="4">Intragovernmental Reporting and Analysis System</td>
<td></td>
<td colspan="7"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
<td></td>
</tr>
<tr class="even">
<td colspan="10">MATERIAL DIFFERENCES REPORT Fiscal Year : '2007' ,
Quarter : '1' Agency Contact/Ph/Email:___________________________</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Agency:</td>
<td colspan="2">Agy Code:</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>TP</td>
<td>RC</td>
<td>P_OR_S</td>
<td>Amount - Reporting Agency</td>
<td>Amount - Partner</td>
<td>Amount - Difference</td>
<td>1. Confirmed Rptg</td>
<td>2. Acctg Meth Difference</td>
<td>3. Acctg/Rptg Error</td>
<td>4. Timing Diff - CY</td>
<td>5. Unknown</td>
<td>6. Timing Diff - PY</td>
</tr>
<tr class="odd">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>CERTIFICATION</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="5">I have reviewed the Material Differences Report
generated by FMS' IRAS from</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="6">intragovernmental data submitted by our agency and
associated trading partner(s). The data</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="6">provided by this agency is consistent with its
supporting records and is derivative of unaudited</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="6">financial statement data submitted to OMB, as indicated
from the disposition of agency reporting</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="6">by 'X' in columns: 1-confirm reporting, 2-accounting
method difference, or 6-prior year timing</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="6">difference. In the event of accounting/reporting error
or current year timing difference, the agency</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="4">is expected to correct reporting in the subsequent
period.</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td colspan="3">________________________________</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

***Appendix D --Scenarios for Comparative Status of Disposition
Explanation of Material Difference***

+---+-------------+-------------+-------------------------------------+
| * | **Reported  |             | **Expected Corrective Action        |
| * | Explanation |             | (Agencies and/or FMS)**             |
| S | of Material |             |                                     |
| c | D           |             |                                     |
| e | ifference** |             |                                     |
| n |             |             |                                     |
| a |             |             |                                     |
| r |             |             |                                     |
| i |             |             |                                     |
| o |             |             |                                     |
| * |             |             |                                     |
| * |             |             |                                     |
+===+=============+=============+=====================================+
|   | **Agency    | **Agency    |                                     |
|   | A**         | B**         |                                     |
+---+-------------+-------------+-------------------------------------+
| 1 | Confirmed   | Confirmed   | CFO plan of action is required for  |
|   | Reporting   | Reporting   | unresolved confirmed reporting      |
|   |             |             | differences for the third           |
|   |             |             |                                     |
|   |             |             | quarter FY 2007.                    |
+---+-------------+-------------+-------------------------------------+
| 2 | Confirmed   | Accounting  | The Confirmed Reporting agency (A)  |
|   | Reporting   | Methodology | shall report \'Accounting           |
|   |             |             | Methodology\' explanation and basis |
|   |             |             | of accounting in subsequent         |
|   |             |             | reporting period.                   |
+---+-------------+-------------+-------------------------------------+
| 3 | Confirmed   | Current     | Agency B is expected to account for |
|   | Reporting   | Year Timing | activity in subsequent reporting    |
|   |             | Difference  | period.                             |
+---+-------------+-------------+-------------------------------------+
| 4 | Confirmed   | Prior Year  | FMS is aware that the Material      |
|   | Reporting   | Timing      | Difference will be a recurring      |
|   |             | Difference  | difference.                         |
+---+-------------+-------------+-------------------------------------+
| 5 | Confirmed   | Unknown     | Agency B is expected to further     |
|   | Reporting   |             | research accounting treatment.      |
+---+-------------+-------------+-------------------------------------+
| 6 | Confirmed   | Accounting  | Agency B is expected to correct     |
|   | Reporting   | Error       | reporting in subsequent period.     |
+---+-------------+-------------+-------------------------------------+
| 7 | Accounting  | Accounting  | Both Agency A and B shall provide   |
|   | Methodology | Methodology | basis of accounting treatment; if   |
|   |             |             | the same treatment is used FMS deem |
|   |             |             | it to be inconsistent; otherwise    |
|   |             |             | FMS is aware that the Material      |
|   |             |             | Difference will be a recurring      |
|   |             |             | difference.                         |
+---+-------------+-------------+-------------------------------------+
| 8 | Accounting  | Accounting  | Agency B shall correct explanation  |
|   | Methodology | Error       | in subsequent reporting period to   |
|   |             |             | indicate \'Accounting Methodology\' |
|   |             |             | and provide basis; ultimately FMS   |
|   |             |             | is aware that the Material          |
|   |             |             | Difference will be a recurring      |
|   |             |             | difference.                         |
+---+-------------+-------------+-------------------------------------+
| 9 | Accounting  | Current     | Refer to scenario 8                 |
|   | Methodology | Year Timing |                                     |
|   |             | Difference  |                                     |
+---+-------------+-------------+-------------------------------------+
| 1 | Accounting  | Prior Year  | Refer to scenario 8                 |
| 0 | Methodology | Timing      |                                     |
|   |             | Difference  |                                     |
+---+-------------+-------------+-------------------------------------+
| 1 | Accounting  | Unknown     | Refer to scenario 8                 |
| 1 | Methodology |             |                                     |
+---+-------------+-------------+-------------------------------------+
| 1 | Accounting  | Accounting  | Both Agency A and B are expected to |
| 2 | Error       | Error       | correct reporting in subsequent for |
|   |             |             | the amount impacting its own        |
|   |             |             | agency.                             |
+---+-------------+-------------+-------------------------------------+
| 1 | Unknown ^1^ | Unknown ^1^ | Both Agency A and B are expected to |
| 3 |             |             | further research accounting         |
|   |             |             | treatment; FMS will provide report  |
|   |             |             | to OMB and an Unreconciled Activity |
|   |             |             | report to GAO.                      |
+---+-------------+-------------+-------------------------------------+
| 1 | Unknown ^1^ | Accounting  | Agency A is expected to further     |
| 4 |             | Error       | research accounting treatment;      |
|   |             |             | while Agency B is expected to       |
|   |             |             | correct reporting in subsequent     |
|   |             |             | period to the extent of the         |
|   |             |             | accounting error made.              |
+---+-------------+-------------+-------------------------------------+
| 1 | Unknown ^1^ | Current     | The Agency (A) reporting            |
| 5 |             | Year Timing | \'Unknown\' explanation shall       |
|   |             | Difference  | correct explanation in subsequent   |
|   |             |             | period to \'Current Year Timing     |
|   |             |             | Difference\'; while the             |
|   |             |             | corresponding agency (B) is         |
|   |             |             | expected to record activity in a    |
|   |             |             | subsequent reporting period.        |
+---+-------------+-------------+-------------------------------------+
| 1 | Unknown     | Prior Year  | The Agency (A) reporting            |
| 6 |             | Timing      | \'Unknown\' explanation shall       |
|   |             | Difference  | correct explanation in subsequent   |
|   |             |             | period to \'Prior Year Timing       |
|   |             |             | Difference\'; FMS is aware that the |
|   |             |             | Material Difference will be a       |
|   |             |             | recurring difference.               |
+---+-------------+-------------+-------------------------------------+
| 1 | Prior Year  | Prior Year  | FMS is aware that the Material      |
| 7 | Timing      | Timing      | Difference will be a recurring      |
|   | Difference  | Difference  | difference.                         |
+---+-------------+-------------+-------------------------------------+
| 1 | Current     | Current     | Whichever Agency (A or B) that      |
| 8 | Year Timing | Year Timing | requires future accounting          |
|   | Difference  | Difference  | treatment is expected to record     |
|   |             |             | activity in a subsequent accounting |
|   |             |             | period.                             |
+---+-------------+-------------+-------------------------------------+
| ^ |             |             |                                     |
| 1 |             |             |                                     |
| ^ |             |             |                                     |
| C |             |             |                                     |
| F |             |             |                                     |
| O |             |             |                                     |
| p |             |             |                                     |
| l |             |             |                                     |
| a |             |             |                                     |
| n |             |             |                                     |
| o |             |             |                                     |
| f |             |             |                                     |
| a |             |             |                                     |
| c |             |             |                                     |
| t |             |             |                                     |
| i |             |             |                                     |
| o |             |             |                                     |
| n |             |             |                                     |
| i |             |             |                                     |
| s |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| q |             |             |                                     |
| u |             |             |                                     |
| i |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| d |             |             |                                     |
| f |             |             |                                     |
| o |             |             |                                     |
| r |             |             |                                     |
| u |             |             |                                     |
| n |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| s |             |             |                                     |
| o |             |             |                                     |
| l |             |             |                                     |
| v |             |             |                                     |
| e |             |             |                                     |
| d |             |             |                                     |
| " |             |             |                                     |
| u |             |             |                                     |
| n |             |             |                                     |
| k |             |             |                                     |
| n |             |             |                                     |
| o |             |             |                                     |
| w |             |             |                                     |
| n |             |             |                                     |
| " |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| p |             |             |                                     |
| o |             |             |                                     |
| r |             |             |                                     |
| t |             |             |                                     |
| i |             |             |                                     |
| n |             |             |                                     |
| g |             |             |                                     |
| d |             |             |                                     |
| i |             |             |                                     |
| f |             |             |                                     |
| f |             |             |                                     |
| e |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| n |             |             |                                     |
| c |             |             |                                     |
| e |             |             |                                     |
| s |             |             |                                     |
| f |             |             |                                     |
| o |             |             |                                     |
| r |             |             |                                     |
| t |             |             |                                     |
| h |             |             |                                     |
| e |             |             |                                     |
| t |             |             |                                     |
| h |             |             |                                     |
| i |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| d |             |             |                                     |
| q |             |             |                                     |
| u |             |             |                                     |
| a |             |             |                                     |
| r |             |             |                                     |
| t |             |             |                                     |
| e |             |             |                                     |
| r |             |             |                                     |
| F |             |             |                                     |
| Y |             |             |                                     |
| 2 |             |             |                                     |
| 0 |             |             |                                     |
| 0 |             |             |                                     |
| 7 |             |             |                                     |
| . |             |             |                                     |
|   |             |             |                                     |
| N |             |             |                                     |
| o |             |             |                                     |
| t |             |             |                                     |
| e |             |             |                                     |
| : |             |             |                                     |
| W |             |             |                                     |
| h |             |             |                                     |
| e |             |             |                                     |
| n |             |             |                                     |
| a |             |             |                                     |
| g |             |             |                                     |
| e |             |             |                                     |
| n |             |             |                                     |
| c |             |             |                                     |
| y |             |             |                                     |
| A |             |             |                                     |
| a |             |             |                                     |
| n |             |             |                                     |
| d |             |             |                                     |
| B |             |             |                                     |
| e |             |             |                                     |
| x |             |             |                                     |
| p |             |             |                                     |
| l |             |             |                                     |
| a |             |             |                                     |
| n |             |             |                                     |
| a |             |             |                                     |
| t |             |             |                                     |
| i |             |             |                                     |
| o |             |             |                                     |
| n |             |             |                                     |
| s |             |             |                                     |
| a |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| v |             |             |                                     |
| e |             |             |                                     |
| r |             |             |                                     |
| s |             |             |                                     |
| e |             |             |                                     |
| d |             |             |                                     |
| t |             |             |                                     |
| h |             |             |                                     |
| e |             |             |                                     |
| c |             |             |                                     |
| o |             |             |                                     |
| r |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| c |             |             |                                     |
| t |             |             |                                     |
| i |             |             |                                     |
| v |             |             |                                     |
| e |             |             |                                     |
| a |             |             |                                     |
| c |             |             |                                     |
| t |             |             |                                     |
| i |             |             |                                     |
| o |             |             |                                     |
| n |             |             |                                     |
| i |             |             |                                     |
| s |             |             |                                     |
| a |             |             |                                     |
| p |             |             |                                     |
| p |             |             |                                     |
| l |             |             |                                     |
| i |             |             |                                     |
| e |             |             |                                     |
| d |             |             |                                     |
| a |             |             |                                     |
| l |             |             |                                     |
| s |             |             |                                     |
| o |             |             |                                     |
| i |             |             |                                     |
| n |             |             |                                     |
| r |             |             |                                     |
| e |             |             |                                     |
| v |             |             |                                     |
| e |             |             |                                     |
| r |             |             |                                     |
| s |             |             |                                     |
| e |             |             |                                     |
| . |             |             |                                     |
+---+-------------+-------------+-------------------------------------+

## 

THIS PAGE WAS INTENTIONALLY LEFT BLANK

***[Appendix E -- FY 2007 CFO Representations for Federal
Intragovernmental Activity and Balances]{.underline}***

+--------------+--------------------------------+------+--------------+
|   ---------  |                                |      |              |
|              |                                |      |              |
|   ---------  |                                |      |              |
+==============+================================+======+==============+
|              |                                |      |              |
+--------------+--------------------------------+------+--------------+
| ***Agency    |                                |      |              |
| Name***      |                                |      |              |
+--------------+--------------------------------+------+--------------+
| ***4-Digit   |                                |      |              |
| Agency       |                                |      |              |
| Code***      |                                |      |              |
+--------------+--------------------------------+------+--------------+
| +---------+  |                                | *    | **Reason for |
| | > *     |  |                                | * ** | Exceptions** |
| | *INSTRU |  |                                |      |              |
| | CTIONS: |  |                                |      |              |
| | > Next  |  |                                |      |              |
| | > to    |  |                                |      |              |
| | > each  |  |                                |      |              |
| | > c     |  |                                |      |              |
| | ategory |  |                                |      |              |
| | > enter |  |                                |      |              |
| | > \     |  |                                |      |              |
| | "Yes,\" |  |                                |      |              |
| | >       |  |                                |      |              |
| | \"No,\" |  |                                |      |              |
| | > or    |  |                                |      |              |
| | >       |  |                                |      |              |
| | \"N/A\" |  |                                |      |              |
| | > to\   |  |                                |      |              |
| | > i     |  |                                |      |              |
| | ndicate |  |                                |      |              |
| | >       |  |                                |      |              |
| | whether |  |                                |      |              |
| | > c     |  |                                |      |              |
| | riteria |  |                                |      |              |
| | > has   |  |                                |      |              |
| | > been  |  |                                |      |              |
| | > met.  |  |                                |      |              |
| | >       |  |                                |      |              |
| | Briefly |  |                                |      |              |
| | > d     |  |                                |      |              |
| | escribe |  |                                |      |              |
| | >       |  |                                |      |              |
| | reasons |  |                                |      |              |
| | > for\  |  |                                |      |              |
| | > exce  |  |                                |      |              |
| | ptions. |  |                                |      |              |
| | >       |  |                                |      |              |
| | Provide |  |                                |      |              |
| | > an    |  |                                |      |              |
| | > ele   |  |                                |      |              |
| | ctronic |  |                                |      |              |
| | > file  |  |                                |      |              |
| | > copy  |  |                                |      |              |
| | > of    |  |                                |      |              |
| | > the   |  |                                |      |              |
| | > CFO   |  |                                |      |              |
| | > R     |  |                                |      |              |
| | epresen |  |                                |      |              |
| | tations |  |                                |      |              |
| | > for   |  |                                |      |              |
| | >       |  |                                |      |              |
| | Federal |  |                                |      |              |
| | > Int   |  |                                |      |              |
| | ragover |  |                                |      |              |
| | nmental |  |                                |      |              |
| | > A     |  |                                |      |              |
| | ctivity |  |                                |      |              |
| | > and   |  |                                |      |              |
| | > B     |  |                                |      |              |
| | alances |  |                                |      |              |
| | > along |  |                                |      |              |
| | > with  |  |                                |      |              |
| | > the   |  |                                |      |              |
| | > co    |  |                                |      |              |
| | mpleted |  |                                |      |              |
| | > *Int  |  |                                |      |              |
| | ragover |  |                                |      |              |
| | nmental |  |                                |      |              |
| | >       |  |                                |      |              |
| | Closing |  |                                |      |              |
| | >       |  |                                |      |              |
| | Package |  |                                |      |              |
| | > M     |  |                                |      |              |
| | aterial |  |                                |      |              |
| | > Diff  |  |                                |      |              |
| | erences |  |                                |      |              |
| | /Status |  |                                |      |              |
| | > of    |  |                                |      |              |
| | > Disp  |  |                                |      |              |
| | osition |  |                                |      |              |
| | >       |  |                                |      |              |
| |  Certif |  |                                |      |              |
| | ication |  |                                |      |              |
| | >       |  |                                |      |              |
| | Report* |  |                                |      |              |
| | > to    |  |                                |      |              |
| | > the   |  |                                |      |              |
| | > a     |  |                                |      |              |
| | gency's |  |                                |      |              |
| | > IG,   |  |                                |      |              |
| | > FMS,  |  |                                |      |              |
| | > and   |  |                                |      |              |
| | > GAO   |  |                                |      |              |
| | > by    |  |                                |      |              |
| | > N     |  |                                |      |              |
| | ovember |  |                                |      |              |
| | > 26,   |  |                                |      |              |
| | >       |  |                                |      |              |
| | 2007.** |  |                                |      |              |
| |         |  |                                |      |              |
| | **Note: |  |                                |      |              |
| | For all |  |                                |      |              |
| | re      |  |                                |      |              |
| | sponses |  |                                |      |              |
| | to the  |  |                                |      |              |
| | int     |  |                                |      |              |
| | ragover |  |                                |      |              |
| | nmental |  |                                |      |              |
| | issues  |  |                                |      |              |
| | below,  |  |                                |      |              |
| | d       |  |                                |      |              |
| | escribe |  |                                |      |              |
| | the     |  |                                |      |              |
| | area    |  |                                |      |              |
| | and the |  |                                |      |              |
| | extent  |  |                                |      |              |
| | of any  |  |                                |      |              |
| | noncom  |  |                                |      |              |
| | pliance |  |                                |      |              |
| | with    |  |                                |      |              |
| | the     |  |                                |      |              |
| | requi   |  |                                |      |              |
| | rements |  |                                |      |              |
| | in a    |  |                                |      |              |
| | written |  |                                |      |              |
| | r       |  |                                |      |              |
| | esponse |  |                                |      |              |
| | on the  |  |                                |      |              |
| | s       |  |                                |      |              |
| | tandard |  |                                |      |              |
| | form    |  |                                |      |              |
| | de      |  |                                |      |              |
| | scribed |  |                                |      |              |
| | above,  |  |                                |      |              |
| | or an   |  |                                |      |              |
| | att     |  |                                |      |              |
| | achment |  |                                |      |              |
| | if      |  |                                |      |              |
| | neces   |  |                                |      |              |
| | sary.** |  |                                |      |              |
| +---------+  |                                |      |              |
+--------------+--------------------------------+------+--------------+
| **Section I. |                                | *    |              |
| General      |                                | * ** |              |
| Intra        |                                |      |              |
| governmental |                                |      |              |
| Reporting    |                                |      |              |
| Results**    |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > A. Is      |                                | *    |              |
| >            |                                | * ** |              |
|  consistency |                                |      |              |
| > maintained |                                |      |              |
| > between    |                                |      |              |
| > the agency |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > reporting  |                                |      |              |
| > entered in |                                |      |              |
| > the        |                                |      |              |
| > Go         |                                |      |              |
| vernmentwide |                                |      |              |
| > Financial  |                                |      |              |
| > Report     |                                |      |              |
| > System     |                                |      |              |
| > (GFRS)     |                                |      |              |
| > Module     |                                |      |              |
| > GF004 (by  |                                |      |              |
| > line item  |                                |      |              |
| > and        |                                |      |              |
| > trading    |                                |      |              |
| > partner)   |                                |      |              |
| > and the    |                                |      |              |
| > agency     |                                |      |              |
| > source     |                                |      |              |
| > documents? |                                |      |              |
| > If "no,"   |                                |      |              |
| > provide an |                                |      |              |
| >            |                                |      |              |
| explanation. |                                |      |              |
| > (Refer to  |                                |      |              |
| > the        |                                |      |              |
| > *Intra     |                                |      |              |
| governmental |                                |      |              |
| > Closing    |                                |      |              |
| > Package    |                                |      |              |
| > Line Item  |                                |      |              |
| > Reports*   |                                |      |              |
| > and the    |                                |      |              |
| > *Trading   |                                |      |              |
| > Partner    |                                |      |              |
| > Id         |                                |      |              |
| entification |                                |      |              |
| > Reports*   |                                |      |              |
| > from GFRS  |                                |      |              |
| > Module     |                                |      |              |
| > GF004.)    |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > B. Does    |                                | *    |              |
| > the agency |                                | * ** |              |
| > have       |                                |      |              |
| > policie    |                                |      |              |
| s/procedures |                                |      |              |
| > to record, |                                |      |              |
| > process,   |                                |      |              |
| > summarize, |                                |      |              |
| > and report |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > activ      |                                |      |              |
| ity/balances |                                |      |              |
| > by trading |                                |      |              |
| > partner?   |                                |      |              |
| > If "yes"   |                                |      |              |
| > identify   |                                |      |              |
| > those      |                                |      |              |
| > policies   |                                |      |              |
| /procedures. |                                |      |              |
| > Describe   |                                |      |              |
| > the basis  |                                |      |              |
| > of         |                                |      |              |
| > accounting |                                |      |              |
| >            |                                |      |              |
|  used/policy |                                |      |              |
| > followed   |                                |      |              |
| > for        |                                |      |              |
| > buy/sell   |                                |      |              |
| > related    |                                |      |              |
| > (for       |                                |      |              |
| > example,   |                                |      |              |
| > accrual),  |                                |      |              |
| > fiduciary  |                                |      |              |
| > (for       |                                |      |              |
| > example,   |                                |      |              |
| > st         |                                |      |              |
| raight-line, |                                |      |              |
| > TFM), and  |                                |      |              |
| > transfer   |                                |      |              |
| > (for       |                                |      |              |
| > example,   |                                |      |              |
| > OMB        |                                |      |              |
| > Circular   |                                |      |              |
| > No. A-136) |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > t          |                                |      |              |
| ransactions. |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > C. Review  |                                | *    |              |
| > the        |                                | * ** |              |
| > agency\'s  |                                |      |              |
| > activity   |                                |      |              |
| > reported   |                                |      |              |
| > under      |                                |      |              |
| > trading    |                                |      |              |
| > partner    |                                |      |              |
| > \"00\".    |                                |      |              |
| > Does this  |                                |      |              |
| > activity   |                                |      |              |
| > relate to  |                                |      |              |
| > business   |                                |      |              |
| > conducted  |                                |      |              |
| > with       |                                |      |              |
| > highly     |                                |      |              |
| > classified |                                |      |              |
| > agencies,  |                                |      |              |
| > the U.S.   |                                |      |              |
| > Senate, or |                                |      |              |
| > the        |                                |      |              |
| > Congress?  |                                |      |              |
| > If "yes"   |                                |      |              |
| > indicate   |                                |      |              |
| > the dollar |                                |      |              |
| > amount or  |                                |      |              |
| > percentage |                                |      |              |
| > of this    |                                |      |              |
| > activity.  |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > D. Did all |                                | *    |              |
| > trading    |                                | * ** |              |
| > partners   |                                |      |              |
| > report     |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > Closing    |                                |      |              |
| > Package    |                                |      |              |
| > activi     |                                |      |              |
| ty/balances? |                                |      |              |
| > If "no,"   |                                |      |              |
| > list those |                                |      |              |
| > Federal    |                                |      |              |
| > program    |                                |      |              |
| > agencies   |                                |      |              |
| > that did   |                                |      |              |
| > not report |                                |      |              |
| > Closing    |                                |      |              |
| > Package    |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > activi     |                                |      |              |
| ty/balances. |                                |      |              |
| > (Refer to  |                                |      |              |
| > the        |                                |      |              |
| > Discover   |                                |      |              |
| er-generated |                                |      |              |
| > Closing    |                                |      |              |
| > Package    |                                |      |              |
| > *Intra     |                                |      |              |
| governmental |                                |      |              |
| > Activity   |                                |      |              |
| > Summary    |                                |      |              |
| > Report*.)  |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > E. Review  |                                | *    |              |
| > the        |                                | * ** |              |
| > Discover   |                                |      |              |
| er-generated |                                |      |              |
| > *Intra     |                                |      |              |
| governmental |                                |      |              |
| > Closing    |                                |      |              |
| > Package*   |                                |      |              |
| > *Material  |                                |      |              |
| > Differ     |                                |      |              |
| ences/Status |                                |      |              |
| > of         |                                |      |              |
| >            |                                |      |              |
|  Disposition |                                |      |              |
| > C          |                                |      |              |
| ertification |                                |      |              |
| > Report*.   |                                |      |              |
| > Were all   |                                |      |              |
| > Federal    |                                |      |              |
| > program    |                                |      |              |
| > agencies   |                                |      |              |
| > contacted  |                                |      |              |
| > or pursued |                                |      |              |
| > concerning |                                |      |              |
| > material   |                                |      |              |
| >            |                                |      |              |
| differences? |                                |      |              |
| > If "no,"   |                                |      |              |
| > list those |                                |      |              |
| > agencies   |                                |      |              |
| > that were  |                                |      |              |
| > not        |                                |      |              |
| > contacted  |                                |      |              |
| > or pursued |                                |      |              |
| > and        |                                |      |              |
| > provide an |                                |      |              |
| >            |                                |      |              |
| explanation. |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > F. Did the |                                | *    |              |
| >            |                                | * ** |              |
|  independent |                                |      |              |
| > auditors   |                                |      |              |
| > propose    |                                |      |              |
| > any        |                                |      |              |
| >            |                                |      |              |
|  adjustments |                                |      |              |
| > related to |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| > balances   |                                |      |              |
| > reported   |                                |      |              |
| > in the     |                                |      |              |
| > Closing    |                                |      |              |
| > Package?   |                                |      |              |
| > If "yes,"  |                                |      |              |
| > list the   |                                |      |              |
| > auditor\'s |                                |      |              |
| > intra      |                                |      |              |
| governmental |                                |      |              |
| >            |                                |      |              |
|  adjustments |                                |      |              |
| > waived by  |                                |      |              |
| >            |                                |      |              |
|  management. |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > **Section  |                                | *    |              |
| > II.        |                                | * ** |              |
| >            |                                |      |              |
|  Explanation |                                |      |              |
| > of Closing |                                |      |              |
| > Package    |                                |      |              |
| > D          |                                |      |              |
| ifferences** |                                |      |              |
+--------------+--------------------------------+------+--------------+
| > Attach the |                                | *    |              |
| > completed  |                                | * ** |              |
| > and signed |                                |      |              |
| > *Intra     |                                |      |              |
| governmental |                                |      |              |
| > Closing    |                                |      |              |
| > Package    |                                |      |              |
| > Material   |                                |      |              |
| > Differ     |                                |      |              |
| ences/Status |                                |      |              |
| > of         |                                |      |              |
| >            |                                |      |              |
|  Disposition |                                |      |              |
| > C          |                                |      |              |
| ertification |                                |      |              |
| > Report*.   |                                |      |              |
+--------------+--------------------------------+------+--------------+

.

> **[Appendix F -Intragovernmental Key Dates]{.underline}**

  ------------ ---------------------------------------- ---------------- ----------
  ***Action*   **Required Action**                      **Responsible    **\*Due
  No.**                                                 Organization**   Date**

  1            IFCS opens for 3rd Quarter/2007          FPA              7/09/07

  2            IFCS closes for 3^rd^ Quarter 2007 (last FPA              7/24/07
               day for agency fiduciary confirmations)                   

  3            Intragovernmental ("F" transactions)     FPA/CFO          7/24/07
               3^rd^ Quarter 2007 agency data file due                   
               to FMS                                                    

  4            Agencies generate 3^rd^ Quarter 2007     FMS              7/31/07
               Intragovernmental Activity Reporting                      
               Data (from Discoverer-viewer via GFRS)                    

  5            Agencies submit 3^rd^ Quarter 2007       FPA/CFO          8/7/07
               Status of Disposition Certification to                    
               FMS                                                       

  6            FMS provides 3^rd^ quarter 2007          FMS              8/09/07
               Comparative Status of Disposition to                      
               agencies                                                  

  7            IFCS opens for 4^th^ quarter 2007        FPA              10/9/07

  8            Intragovernmental ("F" transactions)     FPA/CFO          10/19/07
               4^th^ Quarter 2007 agency data file due                   
               to FMS                                                    

  9            IFCS closes for 4^th^ Quarter 2007       FPA              10/19/07
               (Final)                                                   

  10           Agencies generate 4th Quarter 2007       FMS              10/25/07
               Intragovernmental Activity Reporting                      
               Data (from Discoverer-viewer via GFRS)                    

  11           Agencies generate Closing Package        FMS              11/21/07
               Intragovernmental Activity Reporting                      
               Data (from Discoverer-viewer via GFRS)                    

  12           CFO Representations for Federal          FPA/CFO          11/26/07
               Intragovernmental Activity and Balance                    
               and the completed Intragovernmental                       
               Closing Package Material                                  
               Differences/Status of Disposition                         
               Certification report due to FMS, Agency                   
               IGs and GAO                                               

  13           FMS provides Intragovernmental           FMS              11/29/07
               Comparative Closing Package Explanations                  
               of Differences Report                                     
  ------------ ---------------------------------------- ---------------- ----------

> Note: \*All above dates are "no later than"

[APPENDIX G]{.underline}

ADDITIONAL EXPLANATIONS

FY \_\_\_\_\_ -- QUARTER \_\_\_\_\_

  ----------------- ----------------- ---------------------- ------------------------------------------------
  **Agency                                                   
  Code/Name:**                                               

  **[TP]{.mark}**   **[RC]{.mark}**   **[AMOUNT OF           **[EXPLANATION]{.mark}**
                                      DIFFERENCE]{.mark}**   

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             

                                                             
  ----------------- ----------------- ---------------------- ------------------------------------------------

**[Appendix H--Explanation of Differences]{.underline}**

**Status of Disposition Certification**

**For**

**Quarterly and Closing Package Differences**

**(Verifying Agencies)**

+-----------------------------------+-----------------------------------+
| **Explanation of Differences \*** |                                   |
+-----------------------------------+-----------------------------------+
| Confirmed Reporting               | When an agency has verified/      |
|                                   | reviewed/ agreed the amount       |
|                                   | reported to IRAS/GFRS is in       |
|                                   | agreement with the agency's       |
|                                   | source documentation, an "X" is   |
|                                   | placed in the confirmed reporting |
|                                   | column. Confirmed reporting needs |
|                                   | no amount entered. When the       |
|                                   | confirmed reporting column is     |
|                                   | selected, there should be no      |
|                                   | other column marked.              |
+-----------------------------------+-----------------------------------+
| Accounting Methodology            | When an agency verified/          |
|                                   | reviewed/ agreed the amount       |
| Difference                        | reported to IRAS/GFRS is          |
|                                   | accurate, yet the difference in   |
|                                   | the agency's reporting and their  |
|                                   | partner reporting is due to       |
|                                   | different accounting methods      |
|                                   | used, an "X" is placed in the     |
|                                   | "Accounting Methodology           |
|                                   | Difference" column. Additional    |
|                                   | explanations for Accounting       |
|                                   | Methodology Differences should be |
|                                   | provided in the bottom section of |
|                                   | the Status of Disposition Report. |
|                                   | When providing explanations,      |
|                                   | first indicate the method your    |
|                                   | agency is using. Additional       |
|                                   | explanations of the basis of      |
|                                   | accounting must be provided on    |
|                                   | the "Additional Explanations"     |
|                                   | attachment                        |
+-----------------------------------+-----------------------------------+
| Accounting/Reporting              | When an agency has verified/      |
|                                   | reviewed/ agreed the amount       |
| Error                             | reported to IRAS/GFRS **is not**  |
|                                   | accurate, possibly due to         |
|                                   | non-reporting (reporting error)   |
|                                   | or incorrect reporting            |
|                                   | (accounting error), the amount of |
|                                   | the error(s) is placed in the     |
|                                   | "Acctg/Rptg Error" column. When   |
|                                   | an agency has indicated an amount |
|                                   | as a reporting or accounting      |
|                                   | error, this will be used to       |
|                                   | increase or decrease their        |
|                                   | original reporting. Only place    |
|                                   | the amount of adjustment          |
|                                   | (positive or negative) in this    |
|                                   | column. If the amount of the      |
|                                   | agency's adjustment is a portion  |
|                                   | of original difference, IRAS will |
|                                   | label the excess amount as        |
|                                   | unknown. Remember: All            |
|                                   | accounting/ reporting errors,     |
|                                   | once identified, should be        |
|                                   | corrected in the following        |
|                                   | quarter.                          |
|                                   |                                   |
|                                   | Additional explanations for       |
|                                   | Accounting/Reporting errors must  |
|                                   | be provided on the "Additional    |
|                                   | Explanations" attachment.         |
+-----------------------------------+-----------------------------------+
| Timing Difference -               | When an agency has verified/      |
|                                   | reviewed/ agreed the amount       |
| Current Year                      | reported to IRAS/GFRS is          |
|                                   | accurate, yet the difference in   |
|                                   | the agency's reporting and their  |
|                                   | partner reporting is due to       |
|                                   | reporting an amount in a          |
|                                   | different quarter within the same |
|                                   | fiscal year, the amount of the    |
|                                   | error(s) is placed in the "Timing |
|                                   | Difference --CY" column. When an  |
|                                   | agency has indicated an amount as |
|                                   | a timing difference, this amount  |
|                                   | will be used to increase or       |
|                                   | decrease their original           |
|                                   | reporting. Only place the amount  |
|                                   | of adjustment (positive or        |
|                                   | negative) in this column. If the  |
|                                   | amount of the agency's adjustment |
|                                   | is a portion of original          |
|                                   | difference, IRAS will label the   |
|                                   | excess amount as unknown.         |
|                                   |                                   |
|                                   | Remember: All current year timing |
|                                   | differences, once identified,     |
|                                   | should be corrected in the        |
|                                   | following quarter. Additional     |
|                                   | explanations for Timing           |
|                                   | Difference -- CY must be provided |
|                                   | on the "Additional Explanations"  |
|                                   | attachment.                       |
+-----------------------------------+-----------------------------------+
| Unknown                           | When an agency cannot verify the  |
|                                   | accuracy of the amount reported   |
|                                   | to IRAS/GFRS, an "X" is placed in |
|                                   | the "Unknown" column. When        |
|                                   | agencies submit unverified data,  |
|                                   | further explanation **must** be   |
|                                   | provided on the "Additional       |
|                                   | Explanations" attachment          |
|                                   | describing the circumstances      |
|                                   | regarding data submission.        |
|                                   | "Unknown" explanations are        |
|                                   | expected to be researched further |
|                                   | and identified for future         |
|                                   | reporting.                        |
+-----------------------------------+-----------------------------------+
| Timing Difference -               | When an agency has verified/      |
|                                   | reviewed/ agreed the amount       |
| Prior Year                        | reported to IRAS/GFRS is          |
|                                   | accurate, yet the difference in   |
|                                   | the agency's reporting and their  |
|                                   | partner reporting is due to       |
|                                   | reporting an amount in a prior    |
|                                   | fiscal year, an "X" is placed in  |
|                                   | the "Timing Difference --PY"      |
|                                   | column. Prior year timing         |
|                                   | differences need no amounts       |
|                                   | entered. Additional explanations  |
|                                   | for Timing Difference -- PY must  |
|                                   | be provided on the "Additional    |
|                                   | Explanations" attachment.         |
+-----------------------------------+-----------------------------------+

\* All Explanations are from YOUR agency's perspective.

**APPENDIX I**

**Agency Quarterly Intragovernmental**

# Data File Submission Checklist

**Agency:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

The Financial Reports Division at FMS has created this Agency Data File
"F" Submission Checklist to allow flexibility within the required
reporting parameters and to identify the manner in which the quarterly
files are received.

*Please check (i.e., click with your mouse) the appropriate responses
for the category formats indicated below and submit this checklist along
with the data file. All checkmarks and text entries must be made only in
the [shaded]{.underline} areas of the form*.

**[Part I: Checklist for Required Fields and Information to
Include]{.underline}**

+----------------------------------------------+-----------+-----------+
|                                              | **YES**   | **NO**    |
+----------------------------------------------+-----------+-----------+
| **[Field Descriptions                        |           |           |
| Provided]{.underline}**[^5]                  |           |           |
|                                              |           |           |
| **Either first row or separate attachment**  |           |           |
|                                              |           |           |
| **(Y/N)**                                    |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[Agency Code]{.underline}**                |           |           |
|                                              |           |           |
| **2 digit Agency Code provided Y/N**         |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[Bureau Code]{.underline}**                |           |           |
|                                              |           |           |
| **2 digit Bureau Code provided Y/N**         |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[Fund Group]{.underline}**                 |           |           |
|                                              |           |           |
| **Are you reporting at the Fund Group Level  |           |           |
| Y/N**                                        |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[USSGL Account]{.underline}**              |           |           |
|                                              |           |           |
| **4 digit USSGL account provided Y/N**       |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[Attribute Designation (]{.underline}"F"   |           |           |
| must be used for Federal Transactions)**     |           |           |
|                                              |           |           |
| **"F" Attribute provided Y/N**               |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+
| **[Trading Partner Code]{.underline}**       |           |           |
|                                              |           |           |
| **2 digit TP code provided Y/N**             |           |           |
+----------------------------------------------+-----------+-----------+
|                                              |           |           |
+----------------------------------------------+-----------+-----------+

+----------------------------------------------+-----------+-----------+
|                                              | **YES**   | **NO**    |
+----------------------------------------------+-----------+-----------+
| **[Exchange/Non-Exchange]{.underline} (these |           |           |
| attributes apply only to revenue, gains and  |           |           |
| losses)**                                    |           |           |
|                                              |           |           |
| **Indicate "X" or "T"**                      |           |           |
+----------------------------------------------+-----------+-----------+

+----------------------------------------------+------------+----------+
| **[Duplicate Partner Code Identifier         |            |          |
| (DPCI)]{.underline}**                        |            |          |
|                                              |            |          |
| **provided Y/N ( "R" where applicable) --    |            |          |
| Attribute for certain reporting entities     |            |          |
| which use duplicate 2-digit Department       |            |          |
| Codes**                                      |            |          |
|                                              |            |          |
| **DPCI provided Y/N**                        |            |          |
|                                              |            |          |
| **(**note: DPCI **field** should be included |            |          |
| in EXCEL Spreadsheet submission**)**         |            |          |
+----------------------------------------------+------------+----------+
|                                              |            |          |
+----------------------------------------------+------------+----------+

**[Part II: Characteristics of your Data File]{.underline}**

**1a. File Type**: **Check One**

1b. Record Count:

  -----------------------------------------------------------------------
  Indicate the **number** of data records contained in your
  file\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

  -----------------------------------------------------------------------

**2. USSGL Amounts**

**How are these balances represented? Check One**

**2a. (Answer Only if Applicable)**

**If your agency used a separate field for the Debit/Credit indicator,
type, in the space provided the symbols used for both debits and
credits, and also explain any deviations from Item 2, above.**

i\. Credit Symbol: **"     "**

ii\. Debit Symbol: **"     "**

iii\. Enter below any deviations from the box you checked in item 2:
**     **

**2b. Decimal Position? Check One**

**Agency Name:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Phone:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Preparer Name:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Date:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

[^1]: Agencies should be sensitive about transmitting intragovernmental
    classified data.

[^2]: The Guide includes illustrative entries for the receipt and
    payment of interest and recognition of accrued interest receivable
    and payable. These entries illustrate the accounting that would be
    required, on a stand-alone basis, if the entity had not previously
    recognized any accrued interest.

    For example, an investing entity credits USSGL A/C 5311 (F),
    Interest Income for \$5,000 on receipt of a semi-annual interest
    payment. This entry assumes that no portion of the semi-annual
    interest payment had previously been accrued as earned. However, if
    the investing entity had previously accrued \$4,000 of interest
    earned on this investment prior to receipt of the \$5,000
    semi-annual interest payment, the required entry would include a
    debit to accrued interest receivable for \$1,000 and a credit to
    interest income for \$1,000,then debit cash and credit interest
    receivable for \$5,000.

    Agency practices for the accrual of interest and accounting for
    interest received or paid may vary. The illustrative entries
    contained in the Guide should be considered in the context of agency
    practice and modified if necessary. In all cases, in accounting for
    interest, agencies should consider the methodology they use to
    account for interest earned, as well as accrued interest receivable
    and payable balances.

[^3]: Accounting for Treasury managed funds (collections/disbursements
    by Treasury on behalf of other agencies would be accounted for in a
    similar manner as no advance reimbursables).

[^4]:

[^5]: Please note: A field name/indicator must be used to identify each
    data element provided.