+-------+--------------------------------------------------------------+
| ##### | **Description**                                              |
|  Proc |                                                              |
| edure |                                                              |
+-------+--------------------------------------------------------------+
| **    | Attached **Review Procedures Checklist** has been reviewed   |
| RPC** | and all necessary comments/explanations provided to OFM      |
|       | **except** for items included in the **Subsequent Review     |
|       | Checklist** section                                          |
+-------+--------------------------------------------------------------+
| **    | Trial Balance Anomaly Reports and Financial Statement        |
| ANB** | Anomaly Reports have been reviewed (i.e., credit balance in  |
|       | a normally debit balance account or financial statement line |
|       | item) and **all** explanations of Trial Balance anomalies    |
|       | provided to OFM                                              |
+-------+--------------------------------------------------------------+
| **    | Net Position Analyses (appropriated funds only) reports have |
| NPA** | been reviewed for differences. [NOT APPLICABLE FOR           |
|       | Q1]{.mark}                                                   |
|       |                                                              |
|       | **THERE IS A \$500K THRESHOLD FOR THIS ANALYSIS.**           |
+-------+--------------------------------------------------------------+
| **    | Review Statement of Budgetary Resources (St of BR) vs. OMB   |
| 132** | SF-132s and explanations of differences provided to OFM, if  |
|       | applicable. Bureaus will be responsible to supply            |
|       | explanations of differences of \$1 million or more. All      |
|       | differences should be understood.                            |
|       |                                                              |
|       | [**\*\*For Quarter 1 Only -- OFM Analysis ONLY.** **OFM will |
|       | follow up with bureaus on a case-by-case basis, if           |
|       | necessary.**]{.mark}                                         |
+-------+--------------------------------------------------------------+
| *     | Hyperion Intra-Commerce TSRs and manual Intra-Commerce TSR   |
| *IC** | have been reviewed to ensure consistency and **all**         |
|       | explanations of differences provided to OFM                  |
+-------+--------------------------------------------------------------+
| *     | Hyperion Intragovernmental TSRs and manual Intragovernmental |
| *IG** | Providing/Receiving TDR or Access TSR have been reviewed to  |
|       | ensure consistency and **all** explanations of differences   |
|       | provided to OFM                                              |
+-------+--------------------------------------------------------------+
| *     | Fund additions/deletions have been verified, and all         |
| *FUND | required information submitted to OFM. Refer to Financial    |
| ADD/  | Statements Guidance Attachment K, II -- HFM Entities.        |
| DEL** |                                                              |
+-------+--------------------------------------------------------------+

Reporting Entity: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Chief Financial Officer:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Signature Date

#### 

#### **Department of Commerce FY 2009 Bureau CFO Review Checklist Part II**

  --------------- --------------------------------------------------------------
  **Procedure**   **Description**

  **RPC**         Attached **Review Procedures Checklist** has been reviewed,
                  **including Subsequent Review Checklist section**, and all
                  necessary comments/explanations provided to OFM, **including
                  items in the** **Subsequent Review Checklist section**
  --------------- --------------------------------------------------------------

Reporting Entity: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Chief Financial Officer:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Signature Date

**Note:** This Checklist is a multi-purpose form for bureaus and OFM.
Initials signify that procedure was performed without exception or
explanation has been attached for any differences found.

+-------+----------------------------------------------------+----+----+
| #     | ##### Description                                  | *  | ** |
| ##### |                                                    | *O | In |
|  Proc |                                                    | FM | it |
| edure |                                                    | Bi | ia |
|       |                                                    | nd | ls |
|       |                                                    | er | ** |
|       |                                                    | Ta |    |
|       |                                                    | b( |    |
|       |                                                    | s) |    |
|       |                                                    | ** |    |
+-------+----------------------------------------------------+----+----+
| **    | Review following pages of the **Review Procedures  | *  |    |
| RPC** | Checklist** and comments/explanations provided to  | *1 |    |
|       | OFM                                                | ** |    |
+-------+----------------------------------------------------+----+----+
| ####  | Review Trial Balance Anomaly Balance Reports and   | *  |    |
| # ANB | Financial Statements Anomaly Balance Reports       | *2 |    |
|       | (i.e., credit balance in a normally debit balance  | ** |    |
|       | account) and explanations of Trial Balance         |    |    |
|       | anomalies provided to OFM.                         |    |    |
|       |                                                    |    |    |
|       | **ALL DIFFERENCES MUST BE EXPLAINED**              |    |    |
+-------+----------------------------------------------------+----+----+
| **    | Review Net Position Analyses for differences and   | *  |    |
| NPA** | review comments/explanations of differences        | *4 |    |
|       | provided to OFM. [NOT APPLICABLE FOR Q1]{.mark}    | ** |    |
|       |                                                    |    |    |
|       | **NOTE: THERE IS A \$500K THRESHOLD FOR THIS       |    |    |
|       | ANALYSIS.**                                        |    |    |
+-------+----------------------------------------------------+----+----+
| **    | Review Statement of Budgetary Resources (St of BR) | *  |    |
| 132** | vs. OMB SF-132s and explanations of differences    | *9 |    |
|       | provided to OFM, if applicable. Bureaus will be    | ** |    |
|       | responsible to supply explanations of differences  |    |    |
|       | **on only the applicable lines**. All differences  |    |    |
|       | should be understood.                              |    |    |
|       |                                                    |    |    |
|       | **NOTE: THERE IS A \$1M THRESHOLD FOR THIS         |    |    |
|       | ANALYSIS.**                                        |    |    |
|       |                                                    |    |    |
|       | [**\*\*For Quarter 1 Only -- OFM Analysis ONLY.**  |    |    |
|       | **OFM will follow up with bureaus on a             |    |    |
|       | case-by-case basis, if necessary.**]{.mark}        |    |    |
+-------+----------------------------------------------------+----+----+
| *     | Review Hyperion Intra-Commerce TSRs to ensure      | ** |    |
| *IC** | consistency with manual Intra-Commerce TSR and     | 18 |    |
|       | review comments/explanations of differences        | ** |    |
|       | provided to OFM **(Bureau procedure only)**        |    |    |
+-------+----------------------------------------------------+----+----+
| *     | Review Hyperion Intragovernmental TSRs to ensure   | ** |    |
| *IG** | consistency with manual Intragovernmental          | 19 |    |
|       | Providing/Receiving TDR or Access TSR and review   | ** |    |
|       | comments/explanations of differences provided to   |    |    |
|       | OFM                                                |    |    |
+-------+----------------------------------------------------+----+----+
| *     | Fund additions/deletions have been verified, and   | ** |    |
| *FUND | all required information submitted to OFM. Refer   | 24 |    |
| ADD/  | to Financial Statements Guidance Attachment K, II  | ** |    |
| DEL** | -- HFM Entities.                                   |    |    |
+-------+----------------------------------------------------+----+----+

**Explanations are attached for the procedures referenced above:**
(please check appropriate boxes)

> **□ RPC --** Review Procedures Checklist
>
> **□ ANB --** Anomaly Balances Analyses

**□ NPA** -- Net Position Analyses

> **□ IC** -- Intra-Commerce TSRs Comparison
>
> **□ IG** -- Intragovernmental TSRs/TDR Comparison

\*\*\*Review Procedures Checklist continues on Page 3\*\*\*

Reporting Entity:\_\_\_\_\_\_\_\_\_\_ Acctg. Service Provider Finl.
Mgr.:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Date:\_\_\_\_\_\_\_\_\_\_
Reporting Entity:\_\_\_\_\_\_\_\_\_\_ Reporting Entity Financial
Mgr.:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
Date:\_\_\_\_\_\_\_\_\_\_

+------+-----------------------------------------------------+----+----+
| *    | **Description**                                     | *  | ** |
| *Pro |                                                     | *O | In |
| cedu |                                                     | FM | it |
| re** |                                                     | Bi | ia |
|      |                                                     | nd | ls |
|      |                                                     | er | ** |
|      |                                                     | Ta |    |
|      |                                                     | b( |    |
|      |                                                     | s) |    |
|      |                                                     | ** |    |
+------+-----------------------------------------------------+----+----+
| **1  | Review Statement of Budgetary Resources (St of BR)  | *  |    |
| 33** | vs. FACTS II SF-133s and explanations of            | *9 |    |
|      | differences provided to OFM.                        | ** |    |
|      |                                                     |    |    |
|      | **NOTE: THERE IS A \$500K THRESHOLD FOR THIS        |    |    |
|      | ANALYSIS.**                                         |    |    |
+------+-----------------------------------------------------+----+----+
| **   | Review fluctuation analyses **for each line item**  | ** |    |
| FA** | to determine significant fluctuations **(increases  | 23 |    |
|      | or decreases of 10% or more** **AND greater than or | ** |    |
|      | equal to the following \$ amounts -- NOAA - \$12    |    |    |
|      | million; Census, EDA, ITA, NIST, and USPTO - \$5    |    |    |
|      | million; all other entities - \$2 million.**        |    |    |
|      |                                                     |    |    |
|      | Review explanations of the significant fluctuations |    |    |
|      | (per Financial Statements Guidance) provided to OFM |    |    |
|      | for following:                                      |    |    |
|      |                                                     |    |    |
|      | Balance Sheet (BS), Statement of Net Cost (St of    |    |    |
|      | NC), Statement of Changes in Net Position (St of    |    |    |
|      | CNP), St of BR, and footnotes (**for each           |    |    |
|      | component**) for Other Assets, Non-entity Assets,   |    |    |
|      | Other Liabilities, and Liabilities Not Covered by   |    |    |
|      | Budgetary Resources, **all significant fluctuations |    |    |
|      | must be explained**                                 |    |    |
|      |                                                     |    |    |
|      | **\*\*For Quarter 1 Only - OFM is only requiring    |    |    |
|      | bureaus to provide explanations for the top 5(\$)   |    |    |
|      | out of the fluctuations that bureaus would normally |    |    |
|      | explain based on bureau thresholds. OFM reserves    |    |    |
|      | the right to request additional explanations from   |    |    |
|      | bureaus even if the line did not meet the bureau    |    |    |
|      | threshold requirement.\*\***                        |    |    |
+------+-----------------------------------------------------+----+----+
| **TR | Review reconciliation of Treasury Report on         |    |    |
| OR** | Receivables (TROR) submission to financial          |    |    |
|      | statements and review comments/explanations of      |    |    |
|      | differences provided to OFM **(Bureau procedure     |    |    |
|      | only)**                                             |    |    |
+------+-----------------------------------------------------+----+----+
| **21 | Review St of BR by line item to ensure consistency  | ** | ## |
| 08** | with FACTS II FMS 2108 and review explanations of   | 10 | ## |
|      | differences submitted to OFM **(Year-end procedure  | ** | ## |
|      | only)**                                             |    | #  |
+------+-----------------------------------------------------+----+----+

**Explanations are attached for the procedures referenced above:**
(please check appropriate boxes)

> **□ 133 --** St of BR vs. SF-133s Comparison (also attach Comparison
> Report)

**□ FA** -- Fluctuation Analyses

> **□ TROR --** Treasury Report on Receivables Reconciliation

Reporting Entity:\_\_\_\_\_\_\_\_\_\_ Acctg. Service Provider Finl.
Mgr.:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Date:\_\_\_\_\_\_\_\_\_\_

Reporting Entity:\_\_\_\_\_\_\_\_\_\_ Reporting Entity Financial
Mgr.:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
Date:\_\_\_\_\_\_\_\_\_\_

**Reminders:**

-   Accounts 4510 (Apportionments) and 4590 (Apportionments Unavailable
    -- Anticipated Resources) must be accurately broken down by
    either a) available for current period; or b) available for
    subsequent period

-   Following accounts must be broken down by either "DIR"/"D" direct or
    "REI"/"R" reimbursable: 4310, 4420, 4430, 4450, 4510, 4590, 4610,
    4620, 4630, 4650, 4700, 4702, 4801, 4802, 4831, 4832, 4871, 4872,
    4881, 4882, 4901, 4902, 4971, 4972, 4981, and 4982

-   In addition to above breakdown (see second reminder), following
    accounts must also be broken down by "A" - category A, "B" -
    category B or "C" - exempt from apportionment: 4801, 4802, 4881,
    4882, 4901, 4902, 4981, and 4982

-   For ETB loads, use **"HFM LOAD"**

-   Supplemental data loads should be included in the ETB.

-   For data input into Hyperion Schedules (footnotes/DOL and OPM
    confirmations, etc.) use the Footnotes_Bureaus module in HFM.

-   For Employer FICA transactions, use Trading Partner 99 (Treasury
    General Fund)

-   For Employer Contributions to TSP, use N (Non-Federal) attribute

**Note:** Print books in Hyperion called \"QTR1FSBOOK\" (for Q1 only) or
"Quarterly FS Book" (for Q1-Q3) and "BP Tiepoint Book" (if you later
need financial statements by fund group, print FS_FULL book). Perform
following procedures:

+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | **Description**                                 | **  | * |   |
| *Proce |   |                                                 | OFM | * |   |
| dure** |   |                                                 | Bin | I |   |
|        |   |                                                 | der | n |   |
|        |   |                                                 | Ta  | i |   |
|        |   |                                                 | b(s | t |   |
|        |   |                                                 | )** | i |   |
|        |   |                                                 |     | a |   |
|        |   |                                                 |     | l |   |
|        |   |                                                 |     | s |   |
|        |   |                                                 |     | * |   |
|        |   |                                                 |     | * |   |
+========+===+=================================================+=====+===+===+
| **     |   |                                                 |     |   |   |
| Bureau |   |                                                 |     |   |   |
| Only   |   |                                                 |     |   |   |
| Che    |   |                                                 |     |   |   |
| cks:** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **GL** |   | Ensure ETBs (Expanded Trial Balances) are       |     |   |   |
|        |   | consistent with general ledger                  |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | Ensure following payroll related accruals are   |     |   |   |
| *APB** |   | included, check appropriate box below and       |     |   |   |
|        |   | attach an explanation if "no"                   |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Gross Payroll **2210N/6100N □ yes □ no**        |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Employer TSP **2213N/6100N □ yes □ no**         |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Employer Retirement (CSRS/FERS/NOAA Corps)      |     |   |   |
|        |   | **2213F.24/6400F.24 □ yes □ no**                |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Employer Health (FEHB/NOAA Corps)               |     |   |   |
|        |   | **2213F.24/6400F.24 □ yes □ no**                |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Employer Life (FEGLI) **2213F.24/6400F.24 □ yes |     |   |   |
|        |   | □ no**                                          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Employer Social Security/Medicare               |     |   |   |
|        |   | **2213F.99/6400F.99 □ yes □ no**                |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Unfunded Leave **2220N/6800N □ yes □ no**       |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Funded Leave (just a few bureaus) **2210N/6100N |     |   |   |
|        |   | □ yes □ no □ n/a**                              |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Other Unfunded Employment Related Liability     |     |   |   |
|        |   | **2290N or F/6800N or F □ yes □ no □ n/a**      |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **UR** |   | Ensure Unearned Revenue accounts 2310 -         |     |   |   |
|        |   | Advances from Others, 2320 - Deferred Credits,  |     |   |   |
|        |   | and 2400 - Customer Deposits have been adjusted |     |   |   |
|        |   | to actual                                       |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **AL** |   | Ensure following Accrued Liabilities are        |     |   |   |
|        |   | included if applicable, check appropriate box   |     |   |   |
|        |   | below and attach an explanation if "no"         |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Accrued Grants **2110N/6100N □ yes □ no □ n/a** |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | Other Accrued Liabilities **2190N or F/6100N or |     |   |   |
|        |   | F □ yes □ no □ n/a**                            |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **SD** |   | Ensure **all required** BS and St of CNP split  |     |   |   |
|        |   | SGL accounts (see Financial Statements          |     |   |   |
|        |   | Guidance, Hyperion attachment) are included in  |     |   |   |
|        |   | supplemental data submissions loaded into       |     |   |   |
|        |   | Hyperion. Ensure all applicable Reconciliation  |     |   |   |
|        |   | of Net Cost of Operations (proprietary) to      |     |   |   |
|        |   | Budget Footnote supplemental data submissions   |     |   |   |
|        |   | are loaded into Hyperion.                       |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **Hy   |   |                                                 |     |   |   |
| perion |   |                                                 |     |   |   |
| Tie    |   |                                                 |     |   |   |
| -Point |   |                                                 |     |   |   |
| Che    |   |                                                 |     |   |   |
| cks:** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| E      |   |                                                 |     |   |   |
| TB_TIE |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **E    |   | Review Tie-Points report to ensure that for     | **  |   |   |
| TB-P** |   | each fund group, proprietary (all accounts      | 3** |   |   |
|        |   | except 4000 series) SGL accounts foot to zero   |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **E    |   | Review Tie-Points report to ensure that for     | **  |   |   |
| TB-B** |   | each fund group, budgetary (4000 series) SGL    | 3** |   |   |
|        |   | accounts foot to zero                           |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TB     |   |                                                 |     |   |   |
| TIEPTS |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **PC** |   | Review Tie-Points report to ensure that, **for  | **  |   |   |
|        |   | each fund group**, PreClose account 3100        | 3** |   |   |
|        |   | (Unexpended Appropriations B Cumulative),       |     |   |   |
|        |   | PreClose account 3310 (Cumulative Results of    |     |   |   |
|        |   | Operations), and PreClose account 4201 (Total   |     |   |   |
|        |   | Actual Resources-Collected) agrees with the     |     |   |   |
|        |   | prior year=s PostClose account 3100, PostClose  |     |   |   |
|        |   | account 3310, and PostClose account 4201        |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TB     |   |                                                 |     |   |   |
| SPLBUR |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **S    |   | Review Split Accounts Validation report to      | **  |   |   |
| PL-1** |   | ensure that BS Split SGL Accounts (supplemental | 3** |   |   |
|        |   | data submission) agrees with applicable SGL     |     |   |   |
|        |   | accounts                                        |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **S    |   | Review Split Accounts Validation report to      | **  |   |   |
| PL-2** |   | ensure that St of CNP Sheet Split SGL Accounts  | 3** |   |   |
|        |   | (supplemental data submission) agrees with      |     |   |   |
|        |   | applicable SGL accounts                         |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
|        |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TI     |   |                                                 |     |   |   |
| EPOINT |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **BS** |   | Review Tie-Points report to ensure that Total   | **  |   |   |
|        |   | Assets agrees to Total Liabilities and Net      | 3** |   |   |
|        |   | Position on BS                                  |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   | **This tie-point is only applicable to          | **  |   |   |
| NP-1** |   | appropriated funds.**                           | 3** |   |   |
|        |   |                                                 |     |   |   |
|        |   | Review Tie-Points report to ensure that Net     |     |   |   |
|        |   | Position-Unexpended Appropriations on BS agrees |     |   |   |
|        |   | with Ending Net Position-Unexpended             |     |   |   |
|        |   | Appropriations on St of CNP                     |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   | Review Tie-Points report to ensure that Net     | **  |   |   |
| NP-2** |   | Position-Cumulative Results of Operations on BS | 3** |   |   |
|        |   | agrees with Ending Net Position-Cumulative      |     |   |   |
|        |   | Results of Operations on St of CNP              |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **AU** |   | **This tie-point is only applicable to          | **  |   |   |
|        |   | appropriated funds.**                           | 3** |   |   |
|        |   |                                                 |     |   |   |
|        |   | Review Tie-Points report to ensure that         |     |   |   |
|        |   | Appropriations Used on St of CNP is reported in |     |   |   |
|        |   | equal and opposite directions in Cumulative     |     |   |   |
|        |   | Results of Operation column and Unexpended      |     |   |   |
|        |   | Appropriations columns                          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **BR** |   | Review Tie-Points Report to ensure Total        | **  |   |   |
|        |   | Budgetary Resources equals Total Status of      | 3** |   |   |
|        |   | Budgetary Resources on St of BR                 |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | Review Tie-Points report to ensure that         | **  |   |   |
| *SCA** |   | custodial activity on the Statement of          | 3** |   |   |
|        |   | Custodial Activity nets out to zero [NOT        |     |   |   |
|        |   | APPLICABLE FOR Q1]{.mark}                       |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **I    |   | Review Tie-Points report to ensure that at      | **  |   |   |
| CDIF** |   | bureau level, each of bureau's "ICDIFF"         | 3** |   |   |
|        |   | accounts (an account balance represents total   |     |   |   |
|        |   | amount of out-of-balance condition for a        |     |   |   |
|        |   | bureau's intra-bureau transactions reciprocal   |     |   |   |
|        |   | relationship, e.g. receivables vs. payables)    |     |   |   |
|        |   | are less than \$300 thousand                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | Review Tie-Points report to ensure that Imputed | **  |   |   |
| *IFC** |   | Financing account 5780 by Trading Partner       | 3** |   |   |
|        |   | agrees with Imputed Costs account 6730 by       |     |   |   |
|        |   | Trading Partner (most bureaus will have an      |     |   |   |
|        |   | amount in these accounts)                       |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **N    |   | Review Tie-Points report to ensure that Net     | **  |   |   |
| CO-1** |   | Cost of Operations on St of CNP and St of NC    | 3** |   |   |
|        |   | agree                                           |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | Review OPM (Trading Partner 24) Confirmation    | **  |   |   |
| *OPM** |   | Report to ensure that breakdown of SGL account  | 3/2 |   |   |
|        |   | 6400F Funded Benefit Expense entered into       | 2** |   |   |
|        |   | confirmation schedule agrees with balance of    |     |   |   |
|        |   | SGL 6400F                                       |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **JF** |   | Account balances in SGL accounts 5780 Imputed   | **  |   |   |
|        |   | Financing and 6730 Imputed Costs for Trading    | 3** |   |   |
|        |   | Partner 20 (Treasury) include Judgment Fund     |     |   |   |
|        |   | payments per memoranda e-mailed to bureaus.     |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0K THRESHOLD FOR THIS      |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   | Review Tie-Points report and DOL Confirmation   | **  |   |   |
| *DOL** |   | Report to ensure account balances in SGL        | 3/2 |   |   |
|        |   | accounts 6400F Funded Benefit Expense and 6850F | 2** |   |   |
|        |   | Unfunded Benefit Expense for Trading Partner 16 |     |   |   |
|        |   | (DOL) agrees to Hyperion DOL Confirmation, and  |     |   |   |
|        |   | verify that required data has been entered in   |     |   |   |
|        |   | confirmation schedule (such as FECA and         |     |   |   |
|        |   | Unemployment Insurance portions included in     |     |   |   |
|        |   | 6400F.16 and 6850F.16)                          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: AS OF Q1 FY 08, TP 51_01 (DM S&E) WILL  |     |   |   |
|        |   | BE USED WITH SGL 6400 AS IT RELATES TO          |     |   |   |
|        |   | UNEMPLOYMENT INSURANCE FOR ALL BUREAUS. THE     |     |   |   |
|        |   | APPLICABLE HFM FORMS/REPORTS HAVE BEEN UPDATED  |     |   |   |
|        |   | TO ACCOMMODATE THIS CHANGE.**                   |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **N    |   | Review Tie-Points report to ensure Non-entity   | **  |   |   |
| EA-1** |   | Assets equals corresponding liabilities entered | 3** |   |   |
|        |   | into Non-entity assets schedule [NOT APPLICABLE |     |   |   |
|        |   | FOR Q1]{.mark}                                  |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS       |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **AF** |   | Review Tie-Points report to ensure:             | **  |   |   |
|        |   |                                                 | 3** |   |   |
|        |   | a)  Account balance in SGL account 2650N        |     |   |   |
|        |   |     Actuarial FECA Liability agrees to OFM      |     |   |   |
|        |   |     Excel spreadsheet - Unaudited Estimated     |     |   |   |
|        |   |     Actuarial FECA Liability as of **prior      |     |   |   |
|        |   |     year-end**                                  |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | b)  Difference in Actuarial FECA Liability from |     |   |   |
|        |   |     prior year to current year, if any, per     |     |   |   |
|        |   |     same OFM Excel spreadsheet, is recorded in  |     |   |   |
|        |   |     SGL account 7600 Changes in Actuarial       |     |   |   |
|        |   |     Liability                                   |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **4    |   | Review Tie-points report to ensure anticipated  | **  | # |   |
| 590/** |   | resources are recorded in status accounts       | 3** | # |   |
|        |   | correctly: 4047, 4060, 4070, 4120, 4160, 4180,  |     | # |   |
| **     |   | 4210, 4310D\$\$, and 4310R\$\$ resource         |     | # |   |
| 4690** |   | accounts vs. 4590D\$\$, 4590R\$\$, 4690D\$\$,   |     | # |   |
|        |   | and 4690R\$\$ status accounts                   |     | # |   |
|        |   |                                                 |     | # |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     | # |   |
|        |   | TIE-POINT.**                                    |     | # |   |
|        |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
|        |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TI     |   |                                                 |     |   |   |
| EUB_OB |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **UB** |   | Review Tie-Points report to ensure that         | **  |   |   |
|        |   | Unobligated Balance, Beginning of Period on St  | 3** |   |   |
|        |   | of BR agrees with aggregate of Unobligated      |     |   |   |
|        |   | Balance - Available and Unobligated Balance -   |     |   |   |
|        |   | Unavailable on prior year's St of BR            |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **OB** |   | Review Tie-Points report to ensure that         | **  |   |   |
|        |   | Obligated Balance, Net, Beginning of Period on  | 3** |   |   |
|        |   | St of BR agrees with Obligated Balance, Net,    |     |   |   |
|        |   | End of Period on prior year's St of BR          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS    |     |   |   |
|        |   | TIE-POINT.**                                    |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| FB     |   |                                                 |     |   |   |
| TSBR1, |   |                                                 |     |   |   |
| FBT    |   |                                                 |     |   |   |
| SBR2** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **FBT  |   | Review Tie-Points report to ensure that FBWT    | **  |   |   |
| SBR1** |   | footnote -- Unobligated Balance, Available and  | 3** |   |   |
|        |   | Unobligated Balance, Unavailable is consistent  |     |   |   |
|        |   | with applicable SBR data. Bureaus should        |     |   |   |
|        |   | determine any valid reconciling items (i.e.     |     |   |   |
|        |   | clearing or deposit accounts for which there    |     |   |   |
|        |   | are no budgetary entries, and resolve any       |     |   |   |
|        |   | remaining differences. **OFM will follow up     |     |   |   |
|        |   | with bureaus on a case-by-case basis.**         |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | [NOT APPLICABLE FOR Q1]{.mark}                  |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **FBT  |   | Review Tie-Points report to ensure that FBWT    | **  |   |   |
| SBR2** |   | footnote -- Obligated Balance, Not Yet          | 3** |   |   |
|        |   | Disbursed is consistent with applicable SBR     |     |   |   |
|        |   | data. Bureaus should determine any valid        |     |   |   |
|        |   | reconciling items (i.e. clearing or deposit     |     |   |   |
|        |   | accounts for which there are no budgetary       |     |   |   |
|        |   | entries, and resolve any remaining differences. |     |   |   |
|        |   | **OFM will follow up with bureaus on a          |     |   |   |
|        |   | case-by-case basis.**                           |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | [NOT APPLICABLE FOR Q1]{.mark}                  |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
|        |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TP_F00 |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      | R |                                                 | **  |   |   |
| *F00** | e |                                                 | 3** |   |   |
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+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Name:  |   |                                                 |     |   |   |
| TP     |   |                                                 |     |   |   |
| _RNCOB |   |                                                 |     |   |   |
| .rpt** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **OI** | R |                                                 | **  |   |   |
|        | e |                                                 | 3** |   |   |
|        | v |                                                 |     |   |   |
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+--------+---+-------------------------------------------------+-----+---+---+
| **LI   | R |                                                 | **  |   |   |
| NE15** | e |                                                 | 3** |   |   |
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+--------+---+-------------------------------------------------+-----+---+---+
| **     |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| Names: |   |                                                 |     |   |   |
| R      |   |                                                 |     |   |   |
| eports |   |                                                 |     |   |   |
| in     |   |                                                 |     |   |   |
| cluded |   |                                                 |     |   |   |
| in "BP |   |                                                 |     |   |   |
| Ti     |   |                                                 |     |   |   |
| epoint |   |                                                 |     |   |   |
| Book". |   |                                                 |     |   |   |
| Report |   |                                                 |     |   |   |
| names  |   |                                                 |     |   |   |
| same   |   |                                                 |     |   |   |
| as     |   |                                                 |     |   |   |
| proc   |   |                                                 |     |   |   |
| edures |   |                                                 |     |   |   |
| per    |   |                                                 |     |   |   |
| be     |   |                                                 |     |   |   |
| low.** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| *      |   |                                                 |     |   |   |
| *NOTE: |   |                                                 |     |   |   |
| THERE  |   |                                                 |     |   |   |
| IS A   |   |                                                 |     |   |   |
| \$750K |   |                                                 |     |   |   |
| THR    |   |                                                 |     |   |   |
| ESHOLD |   |                                                 |     |   |   |
| FOR    |   |                                                 |     |   |   |
| ALL BP |   |                                                 |     |   |   |
| TIE-   |   |                                                 |     |   |   |
| POINTS |   |                                                 |     |   |   |
| LISTED |   |                                                 |     |   |   |
| B      |   |                                                 |     |   |   |
| ELOW** |   |                                                 |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+
| **BPF  |   | Review Tie-Points report to ensure that for     | **  |   |   |
| BWT1** |   | each fund group, total of undisbursed budgetary | 5** |   |   |
|        |   | status accounts (4180, 4383, 4394, 4398, 4420,  |     |   |   |
|        |   | 4430, 4450, 4510, 4610, 4620, 4650, 4700, 4801, |     |   |   |
|        |   | 4831, 4871, 4881, 4901, 4931, 4971, and 4981)   |     |   |   |
|        |   | agree to proprietary Fund Balance with Treasury |     |   |   |
|        |   | account (1010) for funded transactions          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | NOT APPLICABLE FOR Q1.                          |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: Unfunded disbursements or collections   |     |   |   |
|        |   | (e.g. deposits paid) reflected in Fund Balance  |     |   |   |
|        |   | with Treasury account balance (1010) would be   |     |   |   |
|        |   | valid reconciling items. If applicable, bureaus |     |   |   |
|        |   | will quantify and explain these as valid        |     |   |   |
|        |   | reconciling items.**                            |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: There could be valid reconciling items  |     |   |   |
|        |   | for anticipated or estimated                    |     |   |   |
|        |   | reimbursements/recoveries included in accounts  |     |   |   |
|        |   | 4450 or 4620. If applicable, bureaus will       |     |   |   |
|        |   | quantify and explain these as valid reconciling |     |   |   |
|        |   | items.**                                        |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: A valid reconciling item is Imprest     |     |   |   |
|        |   | Funds, account 1120. This account will appear   |     |   |   |
|        |   | as a valid reconciling item for the tie-point.  |     |   |   |
|        |   | If applicable, bureaus will quantify and        |     |   |   |
|        |   | explain this circumstance as a valid            |     |   |   |
|        |   | reconciling item.**                             |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **PURPOSE: To ensure that undisbursed budgetary |     |   |   |
|        |   | status accounts agree to proprietary Fund       |     |   |   |
|        |   | Balance with Treasury for funded transactions** |     |   |   |
|        |   |                                                 |     |   |   |
|        |   | **NOTE: BPFBWT1 and BPFBWT2 are two different   |     |   |   |
|        |   | methods being used to test the same tie-point   |     |   |   |
|        |   | for Fund Balance with Treasury**                |     |   |   |
+--------+---+-------------------------------------------------+-----+---+---+

+--------+---------------------------------------------------+----+---+
| **BPF  | Review Tie-Points report to ensure that for each  | *  |   |
| BWT2** | fund group, total of undisbursed budgetary        | *5 |   |
|        | accounts (undisbursed resource accounts 4111,     | ** |   |
|        | 4112, 4114, 4115, 4117, 4118, 4119, 4146, 4147,   |    |   |
|        | 4148, 4150, 4151, 4152, 4157, 4158, 4167, 4168,   |    |   |
|        | 4170, 4173, 4175, 4176, 4190, 4195, 4201, 4212,   |    |   |
|        | 4222, 4231, 4252, 4255, 4260, 4261, 4262, 4263,   |    |   |
|        | 4264, 4265, 4266, 4267, 4271, 4273, 4275, 4276,   |    |   |
|        | 4277, 4392, 4393, and 4396, reduced by paid       |    |   |
|        | status accounts 4802, 4832, 4872, 4882, 4902,     |    |   |
|        | 4972, and 4982) agree to proprietary Fund Balance |    |   |
|        | with Treasury account (1010) for funded           |    |   |
|        | transactions NOT APPLICABLE FOR Q1.               |    |   |
|        |                                                   |    |   |
|        | **NOTE: Unfunded disbursements or collections     |    |   |
|        | (e.g. deposits paid or deposits collected)        |    |   |
|        | reflected in Fund Balance with Treasury account   |    |   |
|        | balance (1010) would be valid reconciling items.  |    |   |
|        | If applicable, bureaus will quantify and explain  |    |   |
|        | these as valid reconciling items.**               |    |   |
|        |                                                   |    |   |
|        | **NOTE: A valid reconciling item is Imprest       |    |   |
|        | Funds, account 1120. This account will appear as  |    |   |
|        | a valid reconciling item for the tie-point. If    |    |   |
|        | applicable, bureaus will quantify and explain     |    |   |
|        | this circumstance as a valid reconciling item.**  |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that undisbursed budgetary   |    |   |
|        | accounts agree to proprietary Fund Balance with   |    |   |
|        | Treasury for funded transactions**                |    |   |
|        |                                                   |    |   |
|        | **NOTE: BPFBWT1 and BPFBWT2 are two different     |    |   |
|        | methods being used to test the same tie-point for |    |   |
|        | Fund Balance with Treasury**                      |    |   |
+--------+---------------------------------------------------+----+---+
| **B    | Review Tie-Points report to ensure that for each  | *  |   |
| PREC** | fund group, total of budgetary receivable         | *5 |   |
|        | accounts (4225, 4232, 4233, 4234, 4251, 4281,     | ** |   |
|        | 4283, 4285, 4286, and 4287) agrees to total of    |    |   |
|        | proprietary, federal receivable accounts (1310    |    |   |
|        | Federal, 1320 Federal, 1325 Federal , 1330        |    |   |
|        | Federal, 1335 Federal, 1340 Federal , and 1360    |    |   |
|        | Federal ) for funded transactions NOT APPLICABLE  |    |   |
|        | FOR Q1.                                           |    |   |
|        |                                                   |    |   |
|        | **NOTE: For this tie-point, only proprietary      |    |   |
|        | federal receivables have been included, because,  |    |   |
|        | revenue from the public is generally not          |    |   |
|        | recognized as a budgetary resource until          |    |   |
|        | collected. For bureaus that record budgetary      |    |   |
|        | resources for receivables from the public,        |    |   |
|        | bureaus will quantify and explain these as valid  |    |   |
|        | reconciling items (please include in your         |    |   |
|        | explanation why budgetary resources are recorded  |    |   |
|        | for the receivables from the public).**           |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary receivables   |    |   |
|        | equals proprietary receivables (excluding         |    |   |
|        | allowance accounts, which are normally unfunded)  |    |   |
|        | for funded transactions**                         |    |   |
+--------+---------------------------------------------------+----+---+
| **BPU  | Review Tie-Points report to ensure that for each  | *  |   |
| DOPD** | fund group, total of budgetary, paid undelivered  | *5 |   |
|        | orders accounts (4802, 4832, 4872, and 4882)      | ** |   |
|        | agree to total of proprietary advances to         |    |   |
|        | others/prepayments accounts (1410, and 1450) for  |    |   |
|        | funded transactions NOT APPLICABLE FOR Q1.        |    |   |
|        |                                                   |    |   |
|        | **NOTE: Unfunded disbursements (e.g. deposits     |    |   |
|        | paid) would be valid reconciling items. If        |    |   |
|        | applicable, bureaus will quantify and explain     |    |   |
|        | these as valid reconciling items.**               |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary undelivered   |    |   |
|        | orders -- paid agree to proprietary advances to   |    |   |
|        | others/prepayments for funded transactions**      |    |   |
+--------+---------------------------------------------------+----+---+
| **B    | Review Tie-Points report to ensure that for each  | *  |   |
| PPAY** | fund group, total of budgetary payables/accrued   | *5 |   |
|        | expenses accounts (4901, 4931, 4971, and 4981)    | ** |   |
|        | agree to total of funded portions of proprietary  |    |   |
|        | payables/accrued expenses accounts (2110, 2120,   |    |   |
|        | 2130, 2140, 2150, 2155, 2160, 2170, 2179, 2180,   |    |   |
|        | 2190, 2210, 2211, 2213, 2215, 2216, 2217, 2218,   |    |   |
|        | 2910, 2920, 2940, 2950, 2960, 2970, 2980, 2990,   |    |   |
|        | and 2995) NOT APPLICABLE FOR Q1                   |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary delivered     |    |   |
|        | orders -- unpaid agree to funded portions of      |    |   |
|        | proprietary payables/accrued expenses**           |    |   |
+--------+---------------------------------------------------+----+---+
| **BP   | Review Tie-Points report to ensure that for each  | *  |   |
| UFCO** | fund group, total of budgetary Unfilled Customer  | *5 |   |
|        | Orders With Advance account (4222) agrees to      | ** |   |
|        | total of proprietary advances from                |    |   |
|        | others/deferred credits accounts (2310). SGL 2320 |    |   |
|        | deleted from Tie Point. NOT APPLICABLE FOR Q1.    |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary unfilled      |    |   |
|        | customer orders with advance agrees to            |    |   |
|        | proprietary advances from others/deferred         |    |   |
|        | credits**                                         |    |   |
+--------+---------------------------------------------------+----+---+
| **B    | Review Tie-Points report to ensure that for each  | *  |   |
| PREV** | fund group, total of budgetary revenue accounts   | *5 |   |
|        | (4251 less 4251 Beginning, 4252, 4260, 4261,      | ** |   |
|        | 4264, 4266, and 4267) agree to total of           |    |   |
|        | proprietary revenue from services or goods        |    |   |
|        | provided accounts (exchange portions of 5100,     |    |   |
|        | 5109, 5200, 5209, 53xx, 5400, 5409, 5500, 5509,   |    |   |
|        | 5900, 5909) for funded transactions. NOT          |    |   |
|        | APPLICABLE FOR Q1.                                |    |   |
|        |                                                   |    |   |
|        | **NOTE: A valid reconciling item could be revenue |    |   |
|        | from the public that are receivable(s), as,       |    |   |
|        | generally, revenue from the public should not be  |    |   |
|        | recognized as a budgetary resource until          |    |   |
|        | collected. If applicable, bureaus will quantify   |    |   |
|        | and explain this circumstance as a valid          |    |   |
|        | reconciling item.**                               |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary revenue       |    |   |
|        | agrees to proprietary revenue for funded          |    |   |
|        | transactions**                                    |    |   |
+--------+---------------------------------------------------+----+---+
| **BPD  | **This tie-point is only applicable to            | *  |   |
| IRDO** | appropriated funds.**                             | *5 |   |
|        |                                                   | ** |   |
|        | Review Tie-Points report to ensure that for each  |    |   |
|        | fund group, total of budgetary, direct delivered  |    |   |
|        | orders accounts (4901DIR less 4901DIR Beginning,  |    |   |
|        | 4902DIR, 4981DIR, and 4982DIR) agree to           |    |   |
|        | proprietary expended appropriations account       |    |   |
|        | (5700). NOT APPLICABLE FOR Q1.                    |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary, direct       |    |   |
|        | delivered orders is consistent with proprietary   |    |   |
|        | expended appropriations**                         |    |   |
+--------+---------------------------------------------------+----+---+
| **     | Review Tie-Points report to ensure that for each  | *  |   |
| BPDO** | fund group, total of budgetary delivered orders   | *5 |   |
|        | accounts (4901 less 4901 Beginning, 4902, 4971,   | ** |   |
|        | 4972, 4981, and 4982) agree to total of           |    |   |
|        | proprietary expense accounts for funded           |    |   |
|        | transactions (6100, 6190, 6199, 6310, 6320, 6330, |    |   |
|        | 6400, 6500, 6600, 6610, and 6900, 8803, and       |    |   |
|        | 8804). NOT APPLICABLE FOR Q1.                     |    |   |
|        |                                                   |    |   |
|        | **NOTE: A valid reconciling item is capitalized   |    |   |
|        | purchases (8802). An additional reconciling item  |    |   |
|        | could be account 6500 to the extent transactions  |    |   |
|        | posted to account 6500 are unfunded               |    |   |
|        | transactions.**                                   |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary delivered     |    |   |
|        | orders equals proprietary funded expenditures**   |    |   |
+--------+---------------------------------------------------+----+---+
| **     | **This tie-point is only applicable to            | *  |   |
| BPAR** | appropriated funds.**                             | *5 |   |
|        |                                                   | ** |   |
|        | Review Tie-Points report to ensure that           |    |   |
|        | Appropriations Received accounts on St of CNP     |    |   |
|        | (3101) agrees with Appropriations Received on St  |    |   |
|        | of BR accounts (4111, 4112, 4114, 4115, 4117,     |    |   |
|        | 4118, 4119, 4123, 4124, 4125, 4126 less 4126      |    |   |
|        | Ending, 4127 less 4127 Ending, 4128, 4129, 4138,  |    |   |
|        | 4150, 4157, 4158, 4384 less 4384 Ending, 4391 if  |    |   |
|        | Debit Balance, and 4394 E-B). Exceptions might    |    |   |
|        | be:                                               |    |   |
|        |                                                   |    |   |
|        | -   Appropriated dedicated and earmarked receipts |    |   |
|        |     (dedicated and earmarked receipts, typically  |    |   |
|        |     in special and non-revolving trust funds, are |    |   |
|        |     to be accounted for as either exchange or     |    |   |
|        |     non-exchange revenue in accordance with SFFAS |    |   |
|        |     No. 7) **NOTE: THIS INCLUDES ACCOUNT 4114**   |    |   |
|        |                                                   |    |   |
|        | -   Rescissions                                   |    |   |
|        |                                                   |    |   |
|        | -   Continuing resolution                         |    |   |
|        |                                                   |    |   |
|        | NOT APPLICABLE FOR Q1.                            |    |   |
|        |                                                   |    |   |
|        | **All differences must be explained, except for   |    |   |
|        | SGL 4114 account balance, *Appropriated Trust or  |    |   |
|        | Special Fund Receipts*, which will show as a      |    |   |
|        | valid reconciling item in the Hyperion Tie-Points |    |   |
|        | Report**                                          |    |   |
+--------+---------------------------------------------------+----+---+
| **BPT  | Review Tie-Points report to ensure that for each  | *  |   |
| RANS** | fund group, total of budgetary, transfer accounts | *5 |   |
|        | (4170, 4176, 4190, 4151, 4152) agree to           | ** |   |
|        | proprietary transfer accounts (3102F, 3102F13,    |    |   |
|        | 3103F, 3013F13, 5750F, 5750F13, 5755F, 5755F13,   |    |   |
|        | 5760F, 5760F13, 5765F, 5765F13). NOT APPLICABLE   |    |   |
|        | FOR Q1.                                           |    |   |
|        |                                                   |    |   |
|        | **NOTE: A valid reconciling item would be         |    |   |
|        | Intra-Bureau transactions that are reflected in   |    |   |
|        | the SBR, but are not reflected in the SCNP        |    |   |
|        | (5750F13, 5755F13, 5760F13, and 5765F13)**        |    |   |
|        |                                                   |    |   |
|        | **PURPOSE: To ensure that budgetary, transfers    |    |   |
|        | are consistent with proprietary appropriation     |    |   |
|        | transfers and proprietary transfers without       |    |   |
|        | reimbursement**                                   |    |   |
+--------+---------------------------------------------------+----+---+

+--------+----------------------------------------------------+----+---+
| **     |                                                    |    |   |
| Manual |                                                    |    |   |
| Che    |                                                    |    |   |
| cks:** |                                                    |    |   |
+--------+----------------------------------------------------+----+---+
| # ACOI | Review the Apportionment Categories of Obligations | *  |   |
|        | Incurred to ensure that it agrees to Obligations   | *3 |   |
|        | Incurred, Direct and Obligations Incurred,         | ** |   |
|        | Reimbursable per St of BR, Status of Budgetary     |    |   |
|        | Resources section                                  |    |   |
|        |                                                    |    |   |
|        | **NOTE: THERE IS A \$300K THRESHOLD FOR THIS       |    |   |
|        | TIE-POINT.**                                       |    |   |
+--------+----------------------------------------------------+----+---+
| *      | Review non-appropriated funds to ensure that SGL   | *  |   |
| *NAF** | accounts 3100 through 3109 (Unexpended             | *2 |   |
|        | Appropriations type accounts) do not have any      | ** |   |
|        | balances                                           |    |   |
+--------+----------------------------------------------------+----+---+
| *      | Ensure Beginning Net Position on St of CNP agrees  | *  |   |
| *BNP** | with Net Position on prior year's BS per prior     | *8 |   |
|        | year's Accountability Report                       | ** |   |
|        |                                                    |    |   |
|        | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS          |    |   |
|        | TIE-POINT, EXCEPT FOR ROUNDING DIFFERENCES CAUSED  |    |   |
|        | BY ROUNDING IN THE PRIOR YEAR'S ACCOUNTABILITY     |    |   |
|        | REPORT.**                                          |    |   |
+--------+----------------------------------------------------+----+---+
| **N    | Review Non-entity Assets Schedule to ensure that   | ** |   |
| EA-2** | classifications of corresponding Liabilities       | 12 |   |
|        | appear reasonable. [NOT APPLICABLE FOR Q1]{.mark}  | ** |   |
+--------+----------------------------------------------------+----+---+
| **HF** | Ensure Hyperion footnote submissions are complete  | *  |   |
|        | and agree Hyperion footnote schedules to           | *1 |   |
|        | applicable financial statement line items          | 2/ |   |
|        |                                                    | 13 |   |
|        | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS          | ** |   |
|        | TIE-POINT.**                                       |    |   |
+--------+----------------------------------------------------+----+---+
| *      | Review Footnotes Text Matrix submitted to OFM to   | ** |   |
| *FTM** | ensure accuracy and completeness                   | 13 |   |
|        |                                                    | ** |   |
+--------+----------------------------------------------------+----+---+
| **     | Review Manual RSI (Deferred Maintenance, Segment   | ** |   |
| MRSI** | Information) for completeness and accuracy. -- Not | 16 |   |
|        | applicable for Q1                                  | ** |   |
+--------+----------------------------------------------------+----+---+
| **M    | Review Manual RSSI for completeness and accuracy,  | ** |   |
| RSSI** | and consistency with prior year's RSSI - Not       | 17 |   |
|        | applicable for Q1                                  | ** |   |
+--------+----------------------------------------------------+----+---+
| *      | Review Hyperion Major Trial Balances to determine  | ** |   |
| *PPA** | if there are balances in following accounts 3108,  | 2/ |   |
|        | 3109, 5708, 5709, 7400, and 7401 (if so, agree the | 13 |   |
|        | balances to Prior Period Adjustments Excel         | ** |   |
|        | footnote file and review explanations for accuracy |    |   |
|        | and completeness)                                  |    |   |
|        |                                                    |    |   |
|        | At year-end, immaterial balances must be reclassed |    |   |
|        | from above PPA accounts to applicable 5000, 6000,  |    |   |
|        | or 7000 series accounts                            |    |   |
|        |                                                    |    |   |
|        | **NOTE:** Prior Period Adjustments should be       |    |   |
|        | recorded to prior period adjustments accounts      |    |   |
|        | during the fiscal year. At third quarter and again |    |   |
|        | at year-end, a materiality analysis should be      |    |   |
|        | performed for recorded balances, and immaterial    |    |   |
|        | prior period adjustments should be reclassified so |    |   |
|        | that **only material prior period adjustments      |    |   |
|        | remain at third quarter and again at year-end.**   |    |   |
+--------+----------------------------------------------------+----+---+
| **LR** | Agree Loans Receivable line item on BS to Loans    | ** |   |
|        | Receivable Footnote Excel file, GL Summary tab     | 6/ |   |
|        | [NOT APPLICABLE FOR Q1]{.mark}                     | 13 |   |
|        |                                                    | ** |   |
|        | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS          |    |   |
|        | TIE-POINT.**                                       |    |   |
+--------+----------------------------------------------------+----+---+
| *      | For each Strategic Goal, agree St of NC to St of   | ** |   |
| *SNC** | NC by Major Program Footnote Excel file NOT        | 7/ |   |
|        | APPLICABLE FOR Q1.                                 | 13 |   |
|        |                                                    | ** |   |
|        | **NOTE: THERE IS A \$0 THRESHOLD FOR THIS          |    |   |
|        | TIE-POINT.**                                       |    |   |
+--------+----------------------------------------------------+----+---+
| **CP** | Ensure Manual and Hyperion Closing Package         | *  | * |
|        | Notes/Other Data submissions are complete and      | *1 | * |
|        | agree Manual and Hyperion Closing Package          | 4/ | N |
|        | Notes/Other Data to applicable financial statement | 15 | / |
|        | or Hyperion data                                   | ** | A |
|        |                                                    |    | f |
|        |                                                    |    | o |
|        |                                                    |    | r |
|        |                                                    |    | Q |
|        |                                                    |    | 1 |
|        |                                                    |    | - |
|        |                                                    |    | Q |
|        |                                                    |    | 3 |
|        |                                                    |    | * |
|        |                                                    |    | * |
+--------+----------------------------------------------------+----+---+
| *      | OFM to include information in Review Comments      | ** |   |
| *AJE** | Template regarding Hyperion on-top adjusting       | 25 |   |
|        | journal entries prepared by OFM (AJE \# and        | ** |   |
|        | Instructions to Bureau)                            |    |   |
+--------+----------------------------------------------------+----+---+
| *      | **Stand-Alone Bureau Only**: Compare Hyperion      | ** |   |
| *SAB** | financial statements, and footnotes to stand-alone | 26 |   |
|        | financial statements for consistency **(USPTO      | ** |   |
|        | only)**                                            |    |   |
+--------+----------------------------------------------------+----+---+

+---+------------------------------------------------------------------+
| # | #                                                                |
|   |                                                                  |
|   | #  Description                                                   |
| * |                                                                  |
| * |                                                                  |
| T |                                                                  |
| a |                                                                  |
| b |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | CFO Review Checklist and Review Procedures Checklist             |
| * |                                                                  |
| 1 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Major-Level Trial Balances, Anomaly Balances Reports, and        |
| * | Explanations for Anomaly Balances                                |
| 2 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Tie-Points Reports, and Explanations of Differences     |
| * |                                                                  |
| 3 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Net Position Analyses and Explanations of Differences            |
| * |                                                                  |
| 4 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Budgetary to Proprietary Tie-Points Reports, and        |
| * | Explanations of Differences                                      |
| 5 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Balance Sheet                                                    |
| * |                                                                  |
| 6 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Statement of Net Cost                                            |
| * |                                                                  |
| 7 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Statement of Changes in Net Position                             |
| * |                                                                  |
| 8 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Statement of Budgetary Resources, FACTS II SF-133s and 2108s, St |
| * | of BR vs. SF- 133s Report and Explanations of Differences,       |
| 9 | Apportionment Categories of Obligations Incurred                 |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | FACTS II FMS 2108 (N/A for 3r^d^ qtr.), UDOs, Intragovernmental  |
| * | Appropriations Transfers, Intragovernmental Transfers W/out      |
| 1 | Reimbursement                                                    |
| 0 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Statement of Custodial Activity                                  |
| * |                                                                  |
| 1 |                                                                  |
| 1 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Footnotes                                               |
| * |                                                                  |
| 1 |                                                                  |
| 2 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Manual Footnote Data (Loans Receivable, Prior Period             |
| * | Adjustments, and Statement of Net Cost by Major Program) and     |
| 1 | Footnotes Text Matrix                                            |
| 3 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Closing Package Notes/Other Data                        |
| * |                                                                  |
| 1 |                                                                  |
| 4 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Manual Closing Package Notes/Other Data                          |
| * |                                                                  |
| 1 |                                                                  |
| 5 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Required Supplementary Information                               |
| * |                                                                  |
| 1 |                                                                  |
| 6 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Required Supplementary Stewardship Information                   |
| * |                                                                  |
| 1 |                                                                  |
| 7 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Intra-Commerce Transaction Summary Reports              |
| * |                                                                  |
| 1 |                                                                  |
| 8 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Access Intragovernmental Transaction Summary Report and Hyperion |
| * | Intragovernmental Transaction Summary Reports                    |
| 1 |                                                                  |
| 9 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Intra-Commerce Capitalized Purchases Report             |
| * |                                                                  |
| 2 |                                                                  |
| 0 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion Intragovernmental Capitalized Purchases Report          |
| * |                                                                  |
| 2 |                                                                  |
| 1 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Intragovernmental Fiduciary Reporting (OPM, DOL, and Treasury    |
| * | (BPD) Confirmations, Judgment Fund Payments, Actuarial FECA      |
| 2 | Liability by Bureau, and Quarterly Actual FECA Expense by        |
| 2 | Bureau)                                                          |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Fluctuation Analyses and Explanations for Significant            |
| * | Fluctuations                                                     |
| 2 |                                                                  |
| 3 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Lessons Learned, Review Comments, and Other Correspondence       |
| * |                                                                  |
| 2 |                                                                  |
| 4 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Hyperion On-Top Adjusting Journal Entries                        |
| * |                                                                  |
| 2 |                                                                  |
| 5 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+
| * | Stand-Alone Bureau Financial Statements (statements, footnotes,  |
| * | RSI, RSSI, Other Accompanying Information, audit report, etc.)   |
| 2 |                                                                  |
| 6 |                                                                  |
| * |                                                                  |
| * |                                                                  |
+---+------------------------------------------------------------------+