**Final Department of Commerce FY 2008/2009 Financial Statements
Guidance**

**HFM Data Submissions/Reports**

**I. Purpose**

This guidance applies to the Department of Commerce (Department)
reporting entities\' (hereinafter referred to as bureaus) preparation
and loading or entering of the following into the Hyperion Financial
Management system (HFM) https://hfmocs.doc.gov for completion of the
Department's financial statements/notes to the financial statements
(footnotes)/Required Supplementary Information (RSI) / Closing Package
reclassified financial statements, notes, and other data/Federal
Agencies' Centralized Trial Balance System I (FACTS I) Adjusted Trial
Balances (ATBs)/Intragovernmental Reconciliations/Erroneous Payments
Data:

a\) Expanded Trial Balances (ETBs) - bureaus load data, via text files,
into HFM

b\) Supplemental data submissions for 1) Balance Sheet Split SGL
Accounts; 2) Statement of Changes in Net Position Split SGL Accounts; 3)
Statement of Financing Supplemental Data Accounts - bureaus load data,
via text files or enter data, via Forms (Statement of Financing
accounts), into HFM

c\) Supplemental -- non Standard General Ledger (SGL) footnote and
Closing Package Notes/Other Data, including Closing Package Notes/Other
Data text - bureaus enter data/text, via Forms, into HFM

d\) Supplemental (non-SGL) other quarterly requirements data: Department
of Labor confirmation, Office of Personnel Management confirmation, SF
133s (report on budget execution and budgetary resources), and Erroneous
Payments Data -- bureaus enter data, via Forms, into HFM

e\) Journal Entries -- Office of Financial Management (OFM) enters data,
via Journals module, into HFM

Detailed guidance for the Closing Package Notes/Other Data submission
requirements is provided in Section VIII and Exhibit 5 Part B. Please
refer to FY 2008/2009 Financial Statements Guidance Attachment G, *FACTS
I/Closing Package* for the manual data submission requirements.

**II. HFM Entities**

For each bureau, the following have been established in HFM:

-   Bureau Entity (where all of the below entities get consolidated
    into)

-   Applicable Treasury Appropriation/Fund Groups (per the Department's
    Master Appropriation File)

**Bureau Entity (Fund) Additions and Deletions**

[]{.mark}

Bureaus are responsible for notifying the appropriate OFPA Bureau
Liaison, and Financial Statements Team Leader of the need to **ADD**
**[all]{.underline}** new fund groups (TAFS)/entities to HFM.
Notification should be in the form of an e-mail, and must be accompanied
by the following information:

-   Treasury Appropriation/Fund Group (TAFS), and HFM Fund Code (if
    applicable -- **currently only applies to NOAA and BIS**)

-   Fund effective date

-   Name of Fund

-   Type of Fund (see Attachment G, Exhibit 1, page G-8)

-   Budget Sub-Function (BSF) Code (see Attachment G, Exhibit 1, page
    G-8)

-   Reason for addition

-   Bureau Goal

-   Designate if a parent or child entity, if applicable

-   Earmarked or Non-Earmarked Rationale **(bureaus must supply written
    responses to the 3 FASAB Earmarked Fund Criteria -- *see excerpt
    below*)**

> ![](media/image1.wmf){width="5.996527777777778in" height="2.35625in"}

[]{.mark}

-   Faxed or e-mailed copy of the applicable Public Law, or other
    Authoritative Document (if applicable) regarding the Fund

> []{.mark}

Additions will not be approved **[unless]{.underline}** all of the above
information has been provided. The OFPA Bureau Liaison, or Financial
Statements Team Leader will notify HFM Administrator of approved
bureau's request, and provide HFM Administrator with the requested
information, and effective date. HFM Administrator will then update HFM
entity structure. OFPA reserves the right to request additional fund
information, if necessary.

[]{.mark}

Bureaus are also responsible for notifying the appropriate OFPA Bureau
Liaison, and Financial Statements Team Leader of the need to **RETIRE**
funds in HFM due to discontinuance, end of program, and/or cancellation.
Notification should be in the form of an e-mail, and must be accompanied
by the following information:

-   Treasury Appropriation/Fund Group (TAFS), and HFM Fund Code (if
    applicable -- currently only applies to NOAA and BIS)

-   Effective date

-   Name of Fund

-   Reason for deletion/retirement

**Bureaus should note:** 1. Bureaus are still required to include any
Fund addition/retirement (deletions) in bureau's Annual Master
Appropriation File (MAF -- see Attachment G) data call response; and 2.
Quarterly Finance Manager, and CFO certification of Fund
additions/retirements (deletions) is required, and is a sign-off item on
the Bureau CFO Review Procedures Checklist (see manual template).

See **Exhibit 1** for HFM entities as of February 2008, and for a
summary of entity changes.

**III. HFM Categories and Periods**

The following categories have been or will be established applicable to
FY 2008 and FY 2009:

**Categories:**

POSTCLOSE_FY2007 (these will be the beginning balances for FY 2008)

PRECLOSE_FY2008

POSTCLOSE_FY2008 (these will be the beginning balances for FY 2009)

PRECLOSE_FY2009

POSTCLOSE_FY2009 (these will be the beginning balances for FY 2010)

For each category, quarters one, two, three, and four have been or will
be established as the periods.

**IV. HFM SGL Chart of Accounts (Accounts Applicable to the Bureaus'
ETBs Submissions)**

The HFM SGL accounts are used to produce the financial statements,
footnotes, ATBs, Closing Package Statements and Notes.

The HFM major SGL accounts begin with the four-digit SGL account, plus,
three digit place holders for attributes needed to produce the financial
statements or ATBs. The dollar sign (\$) is used as the place holder.

See **Exhibit 2** for the HFM major SGL accounts for FY 2008/2009,
including descriptions of the attributes included in the major SGL
accounts. **Exhibit 2** also contains a summary of changes to HFM major
SGL accounts. Example: 1010\$\$\$ (Fund Balance with Treasury)

**[Dimensions in HFM]{.underline}**

A dimension in HFM describes an organization's data and usually contains
groups of related members. HFM supplies eight system-defined dimensions
and enables you to populate up to four custom dimensions that you can
apply to HFM accounts.

The 8 predefined dimensions are as follows:

-   **Scenario** (PreClose/PostClose),

-   **Year** (Fiscal Year -- Years 2000 to 2029)

-   **Period** (Quarters)

-   **View** (Periodic, YTD)

-   **Entity** (13 Entities and Individual Bureaus)

-   **Value** (Entity Cur Total-Default, Entity Cur Adjs --Journal Entry
    view, Entity Currency)

-   **Account** (Trial Balances, Statements, Footnotes, etc.),
    InterCompany Partner (ICP)-Intragovernmental/Intra-Commerce trading
    partners.

-   **ICP** (Intragovernmental, Intracommerce)

The remaining 4 customized dimensions are:

-   **Custom 1** (Forms, Load and Adjustments)

-   **Custom 2** (Bureau goals)

-   **Custom 3** (Earmark Funds)

-   **Custom 4** (Not currently being used).

The Point of View bar (POV) allows bureaus to determine the format of
the data being viewed.

**V. HFM Non-SGL Chart of Accounts (Includes Accounts Applicable to the
Bureaus' Supplemental Data Submissions)**

The HFM non-SGL accounts are also used to produce the financial
statements, footnotes, ATBs, Closing Package financial
statements/Notes/Other Data, and other required reports.

See **Sections VII and VIII** for the HFM Non-SGL Chart of Accounts --
Supplemental Data Accounts, which includes the following account types:

-   **Balance Sheet Split SGL Accounts (Supplemental Data Submission)**
    *--* SGL accounts that may crosswalk to more than one financial
    statement line item

-   **Statement of Changes in Net Position Split SGL Accounts
    (Supplemental Data Submission) -**

> SGL accounts that may crosswalk to more than one financial statement
> line item

-   **Reconciliation of Net Cost of Operations (proprietary) to Budget
    Supplemental Data Submission Accounts (Supplemental Data
    Submission)** -- Information necessary to populate certain Statement
    of Financing line items

Non-SGL Chart of Accounts for the following categories are not listed in
Sections VII and VIII:

-   Accounts for Supplemental (Non-SGL) Footnote Data (Data is Entered,
    via Forms, into HFM)

-   Accounts for Supplemental (Non-SGL) Closing Package Notes/Other Data
    (Data and Text are Entered, via Forms, into HFM)

-   Accounts for Supplemental (Non-SGL) Other Quarterly Reporting
    Requirements (DOL and OPM Confirmations, SF 133s data, and Erroneous
    Payments Data (data is Entered via Forms, into HFM)

HFM accounts have been established for each line item of the following
financial statements:

-   Balance Sheet

-   Statement of Net Cost

-   Statement of Changes in Net Position

-   Statement of Budgetary Resources

-   Statement of Custodial Activity

Each financial statement line account has two sub-accounts: a) XXXX_I
(For on top adjustments via Journal entries) and b) XXXX_S (for the
Treasury crosswalk formulas roll ups). OFM prepares journal entries on
behalf of the bureaus.

**VI. Bureau ETBs Submissions**

Bureaus are required to prepare quarterly preclose ETBs and year-end
postclose ETBs in a .dat file format, and load the file into HFM via HAL
(Hyperion Application Link). Bureau representatives will "consolidate"
the data or OFM will "consolidate" upon request. Bureaus will print and
verify the HFM data and reports.

The ETBs consist of the following dimensions in columns and all other
dimensions are defined in the first sections for each transaction:

-   HFM Entity (e.g., USPTO Fund Group 1006 = 56_00_1006)

-   HFM SGL Account Number (e.g. 2110F\$A)

-   ICP (e.g. 03)

-   Custom 2 (e.g. \[None\] or \[BG12\])

-   Custom 3 (e.g.\[None\] or \[Earmark\])

-   Dollar amount (e.g. --124743.56)

See **Exhibit 4** for the required ETBs format/sample.

**Bureaus are required to prepare/load ETBs as specified in the due
dates calendar. To load ETBs into HFM, please follow the below steps:**

1\) Save the ETBs text file (DAT format) that you are going to load on
your **C drive**

2\) Log on to HFM click on Bureau_Workspace

3\) Choose "HFM Load"

> 4\) Click on "Add", then select the ETBs file from your C drive.
> (Reminder: ETBs are stored in DAT file format. You may need to change
> the file type to "All Files" (\*.\*) in order to see the file name.
> Then, the system will automatically prompt you back to the "Load Data"
> screen.
>
> 5\) Then, click "OK" and wait for the system to load the file
>
> 6\) After the system completes loading, a pop up page will appear to
> show either the error in the file or that the page loaded
> successfully.

7\) Once the ETBs file is successfully uploaded, the consolidation
process may begin.

**Instruction for Consolidation:**

Each bureau user has been given the right to perform "consolidation"
during the window open period.

1)  Select Grid "Consol 13 entities" in the Bureau Workspace.

2)  Highlight the proper period and entity (for example, under Q1 FY07
    column, select "54_00")

3)  Go to the top of the screen and select "Action"

4)  Select "Consolidate" from the drop down menu, a pop up window will
    appear showing the consolidation status.

5)  The consolidation status pop up window will automatically disappear
    when consolidation is completed.

**VII. Bureau Supplemental Data Submissions to Load into HFM**

**Bureaus are required to load supplemental data submissions into HFM
for the Balance Sheet and Statement of Changes in Net Position, as
specified in the Due Dates Calendar (Attachment I). The supplemental
data is now required to be submitted along with the initial ETB file.
Bureaus are no longer required to submit a separate file.**

See **Exhibit 4** for required format/sample load files for the Balance
Sheet Split SGL Accounts and Statement of Changes in Net Position Split
SGL Accounts supplemental data submissions.

**IMPORTANT: All of the following supplemental data submissions are for
the [bureau level entity]{.underline} (account balances must be
aggregated at the [bureau level]{.underline}, as opposed to the Fund
Group level). EDA, BIS and NOAA are exceptions to this policy.**

Bureaus are required to submit, if applicable, the following
supplemental data submissions:

1.  **Balance Sheet Split SGL Accounts:**

> When a bureau has an account balance(s) for certain Balance Sheet
> "split" SGL accounts (SGL accounts that may crosswalk to more than one
> financial statement line item, e.g., SGL account number 1340
> \[Interest Receivable\] may crosswalk to the Accounts Receivable,
> Loans Receivable, and/or Investments line), the bureau is required to
> submit a supplemental data submission. This submission provides a
> breakdown of the financial statement line item(s) that the SGL
> accounts crosswalk. **(In addition to preclose submissions, year-end
> PostClose submissions are required.)**
>
> **Bureaus are required to submit a supplemental data submission for
> the following aggregated (bureau level) SGL account numbers that have
> account balances:**

+---------------------+-------------------------+---------------------+
| **Aggregated**      | **Supplemental Data     | **HFM Major SGL**   |
|                     | Accounts**              |                     |
| **(Bureau Level)**  |                         | **Account Numbers   |
|                     |                         | Included**          |
| **SGL Account       |                         |                     |
| Number**            |                         |                     |
+=====================+=========================+=====================+
| 1340 - Interest     | 1340IGInv               | 1340F\$S, 1340F\$A, |
| Receivable          |                         | 1340C\$S, 1340C\$A  |
|                     | 1340IGAr                |                     |
|                     |                         |                     |
|                     | 1340IGLoan              |                     |
+---------------------+-------------------------+---------------------+
|                     | 1340PubInv              | 1340N\$S, 1340N\$A  |
|                     |                         |                     |
|                     | 1340PubAr               |                     |
|                     |                         |                     |
|                     | 1340PubLoan             |                     |
|                     |                         |                     |
|                     | 1340PubNotes            |                     |
+---------------------+-------------------------+---------------------+
| 1349 -- Allowance   | 1349IGInv               | 1349N\$S, 1349N\$A  |
| for Loss on         |                         |                     |
| Interest Receivable | 1349IGAr                |                     |
|                     |                         |                     |
|                     | 1349IGLoan              |                     |
+---------------------+-------------------------+---------------------+
|                     | 1349PubInv              | 1349N\$S, 1349N\$A  |
|                     |                         |                     |
|                     | 1349PubAr               | 1349C\$S, 1349C\$A  |
|                     |                         |                     |
|                     | 1349PubLoan             |                     |
|                     |                         |                     |
|                     | 1349PubNotes            |                     |
+---------------------+-------------------------+---------------------+
| 1350 -- Loans       | 1350PubLoan             | 1350N\$\$           |
| Receivable          |                         |                     |
|                     | 1350PubNotes            |                     |
+---------------------+-------------------------+---------------------+
| 1359 -- Allow. for  | 1359PubLoan             | 1359N\$\$           |
| Loss on Loans       |                         |                     |
| Receivable          | 1359PubNotes            |                     |
+---------------------+-------------------------+---------------------+
| 1360 -- Penalties,  | 1360IGAr                | 1360F\$S, 1360F\$A, |
| Fines and           |                         | 1360C\$S, 1360C\$A  |
| Administrative Fees | 1360IGLoan              |                     |
| Receivable          |                         |                     |
+---------------------+-------------------------+---------------------+
|                     | 1360PubAr               | 1360N\$S, 1360N\$A  |
|                     |                         |                     |
|                     | 1360PubLoan             |                     |
+---------------------+-------------------------+---------------------+
| 1369 -- Allowance   | 1369IGAr                | 1369F\$S, 1369F\$A, |
| for Loss on         |                         | 1369C\$S, 1369C\$A  |
| Penalties, Fines    | 1369IGLoan              |                     |
| and Administrative  |                         |                     |
| Fees Receivable     |                         |                     |
+---------------------+-------------------------+---------------------+
|                     | 1369PubAr               | 1369N\$S, 1369N\$A  |
|                     |                         |                     |
|                     | 1369PubLoan             |                     |
+---------------------+-------------------------+---------------------+
| 2140 -- Accrued     | 2140IGAp                | 2140F\$\$,          |
| Interest Payable    |                         | 2140C\$\$           |
|                     | 2140IGDebt              |                     |
+---------------------+-------------------------+---------------------+
|                     | 2140PUBAP               | 2140N\$\$           |
|                     |                         |                     |
|                     | 2140PUBDEBT             |                     |
+---------------------+-------------------------+---------------------+
| 2190 -- Other       | 2190PubOther            | 2190N\$\$           |
| Accrued liabilities |                         |                     |
|                     | 2190PubAccrGrnt         |                     |
+---------------------+-------------------------+---------------------+

> **For those Balance Sheet Split SGL accounts that are
> intragovernmental (e.g. 1340IGAr), the applicable Federal trading
> partner sub-account number(s) are also required under \[ICP\]
> dimension. Please note that Federal trading partner code'13'
> (Department of Commerce) is a valid selection for this supplemental
> data submission.**
>
> For example: Let's assume that SGL 1340F\$S \[20\] has a balance of
> \$50,000 and 1340F\$A\[20\] has a balance of \$70,000 for a total
> aggregated (bureau level) account number 1340 -- Intragovernmental of
> \$120,000. If \$30,000 of this balance represents Interest Receivable
> related to Accounts Receivable, and \$90,000 of this balance
> represents Interest Receivable related to Loans Receivable then the
> bureau's data submission would show the following HFM supplemental
> data accounts/balances:
>
> 1340IGAr \[20\] \$30,000
>
> 1340IGLoan \[20\] \$90,000

2.  **Statement of Changes in Net Position Split SGL Accounts:**

> When a bureau has an account balance(s) for certain Statement of
> Changes in Net Position "split" SGL accounts (SGL accounts that may
> crosswalk to more than one financial statement line item, e.g., SGL
> account number 5790 \[Other Financing Sources\] may crosswalk to the
> Other Adjustments, Other Budgetary Financing Sources, Other, the
> bureau is required to submit a supplemental data submission. This
> submission provides a breakdown of the financial statement line
> item(s) that the SGL accounts crosswalk.
>
> **Bureaus are required to submit a supplemental data submission for
> the following aggregated (bureau level) SGL account numbers that have
> balances:**

+--------------------+--------------------------+----------------------+
| **Aggregated**     | **Supplemental Data      | **HFM Major SGL**    |
|                    | Accounts**               |                      |
| **(Bureau Level)** |                          | **Account Numbers    |
|                    |                          | Included**           |
| **SGL Account      |                          |                      |
| Number**           |                          |                      |
+====================+==========================+======================+
| 5790 -- Other      | 5790Adj                  | 5790F\$\$            |
| Financing Sources  |                          |                      |
|                    | 5790Budg                 |                      |
|                    |                          |                      |
|                    | 5790NBDwnSbRest          |                      |
|                    |                          |                      |
|                    | 5790NBudOther            |                      |
+--------------------+--------------------------+----------------------+
| 5900 -- Other      | 5900BudgFftcash          | 5900NTA, 5900FTA,    |
| Revenue            |                          | 5900CTA              |
|                    | 5900NBudFftpro           |                      |
|                    |                          |                      |
|                    | 5900NBudNonex            |                      |
|                    |                          |                      |
|                    | 5900BudgT                |                      |
+--------------------+--------------------------+----------------------+
| 5909 -- Contra     | 5909BudgFftcash          | 5909NTA, 5909FTA,    |
| Revenue for Other  |                          | 5909CTA              |
| Revenue            | 5909NBudFftpro           |                      |
|                    |                          |                      |
|                    | 5909BudNonex             |                      |
|                    |                          |                      |
|                    | 5909BudgT                |                      |
+--------------------+--------------------------+----------------------+
| 7110 -- Gains on   | 7110Bud                  | 7110NT\$             |
| Disposition of     |                          |                      |
| Assets             | 7110NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7111 -- Gains on   | 7111Budg                 | 7111NT\$, 7111FT\$,  |
| Disposition of     |                          | 7111CT\$             |
| Investments        | 7111NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7112 -- Gains on   | 7112Bud                  | 7112NT\$, 7112FT\$,  |
| Disposition of     |                          | 7112CT\$             |
| Borrowings         | 7112NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7180 -- Unrealized | 7180Bud                  | 7180NT\$, 7180FT\$,  |
| Gains -            |                          | 7180CT\$             |
| Investments        | 7180NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7190 -- Other      | 7190Bud                  | 7190NT\$, 7190FT\$,  |
| Gains              |                          | 7190CT\$             |
|                    | 7190NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7210 -- Losses on  | 7210Bud                  | 7210NT\$, 7210FT\$,  |
| Disposition of     |                          | 7210CT\$             |
| Assets             | 7210NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7211 -- Losses on  | 7211Bud                  | 7211NT\$, 7211FT\$,  |
| Disposition of     |                          | 7211CT\$             |
| Investments        | 7211NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7212 -- Losses on  | 7212Bud                  | 7212NT\$, 7212FT\$,  |
| Disposition of     |                          | 7212CT\$             |
| Borrowings         | 7212NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7280 -- Unrealized | 7280Bud                  | 7280NT\$, 7280FT\$,  |
| Losses -           |                          | 7280CT\$             |
| Investments        | 7280NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7290 -- Unrealized | 7290Bud                  | 7290NT\$, 7290FT\$,  |
| Losses -           |                          | 7290CT\$             |
| Investments        | 7290NBud                 |                      |
+--------------------+--------------------------+----------------------+
| 7500 --            | 7500Bud                  | 7500NT\$, 7500FT\$   |
| Distribution of    |                          |                      |
| Income - Dividend  | 7500NBud                 |                      |
+--------------------+--------------------------+----------------------+

**VIII. Bureau Entering of Supplemental Data into HFM via Form**

**Bureaus are required to enter supplemental data submissions into HFM,
as specified in the Due Dates Calendar (Attachment I).**

**A. Reconciliation of Net Cost of Operations (proprietary) to Budget
Supplemental Data Accounts (Enter Data into HFM via Forms)**

When a bureau has an account balance(s) for certain Reconciliation of
Net Cost of Operations (proprietary) to Budget "supplemental data"
accounts (SGL accounts that may require additional breakdown(s) for
Reconciliation of Net Cost of Operations (proprietary) to Budget line
item(s), e.g., SGL account number 1310 \[Accounts Receivable\] may
require additional breakdown for the calculation of the vendor
overpayment collected during the reporting period to 13A_1310Venopay
\[Vendor Overpayment Collected\]), the bureau is required to submit a
supplemental data submission. Bureaus will input the Reconciliation of
Net Cost of Operations (proprietary) to Budget supplemental data using
Forms.

**Bureaus are required to enter supplemental data, as applicable, into
Forms for the following aggregated (bureau level) Reconciliation of Net
Cost of Operations (proprietary) to Budget supplemental data:**

+------------+---------------------+-------------------+--------------+
| **Line**   | **Supplemental Data | **Aggregated**    | **HFM Major  |
|            | Accounts**          |                   | SGL Account  |
|            |                     | **(Bureau         | Numbers      |
|            |                     | Level)**          | Included**   |
|            |                     |                   |              |
|            |                     | **SGL Account     |              |
|            |                     | Number**          |              |
+============+=====================+===================+==============+
| 4-         | 4OffsetReceipts     | Offsetting        | **OFM USE    |
| Offsetting |                     | Receipts          | ONLY**       |
| Receipts   |                     |                   |              |
+------------+---------------------+-------------------+--------------+
| 13A        | 13A_1310Venopay     | Vendor            | 1310F\$S,    |
| --Vendor   |                     | Overpayments      | 1310F\$A,    |
| O          |                     |                   | 1310C\$S,    |
| verpayment |                     |                   | 1310C\$A,    |
|            |                     |                   | 1310N\$S,    |
|            |                     |                   | 1310N\$A     |
+------------+---------------------+-------------------+--------------+
| 13C --     | 13C_6800CredRef     | 6800 -Credit      | 6800N\$\$    |
| Other      |                     | Reform Loans      |              |
|            |                     |                   | 6800F\$\$    |
|            |                     | (Credit account   |              |
|            |                     | balance)          | 6800C\$\$    |
+------------+---------------------+-------------------+--------------+
|            | 13C_2190NAftSNC     | 2190-Other        | 2190N\$\$,   |
|            |                     | Accrued Liability | 2190F\$\$,   |
|            |                     |                   | 2190C\$\$    |
|            |                     |                   |              |
|            |                     |                   | **NOAA and   |
|            |                     |                   | ELGP USE     |
|            |                     |                   | ONLY**       |
+------------+---------------------+-------------------+--------------+
| 14A        | 14A_4260CredRef     | 4260- Actual      | 4260\$\$\$   |
| --Credit   |                     | Collections of    |              |
| Program    |                     | "g                |              |
| C          |                     | overnmental-type" |              |
| ollections |                     | Fees              |              |
| That       |                     |                   |              |
| Increase   |                     | (Credit Reform    |              |
| L          |                     | Financing Funds   |              |
| iabilities |                     | only)             |              |
| for Loan   |                     |                   |              |
| Guarantees |                     |                   |              |
| or         |                     |                   |              |
| Allowances |                     |                   |              |
| for        |                     |                   |              |
| Subsidy    |                     |                   |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4261CredRef     | 4261- Actual      | 4261\$\$\$   |
|            |                     | Collections of    |              |
|            |                     | Business-Type     |              |
|            |                     | Fees              |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4262CredRef     | 4262- Actual      | 4262\$\$\$   |
|            |                     | Collections of    |              |
|            |                     | Loan Principal    |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4263CredRef     | 4263- Actual      | 4263\$\$\$   |
|            |                     | Collections of    |              |
|            |                     | Rent              |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4264CredRef     | 4264-Actual       | 4264\$\$\$   |
|            |                     | Collection of     |              |
|            |                     | Loan Interest     |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | Only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4265CredRef     | 4265- Actual      | 4265\$\$\$   |
|            |                     | Collections From  |              |
|            |                     | Sale of           |              |
|            |                     | Foreclosed        |              |
|            |                     | Property          |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4266CredRef     | 4266- Other       | 4266\$\$\$   |
|            |                     | Actual            |              |
|            |                     | Business-Type     |              |
|            |                     | Collections From  |              |
|            |                     | Non-Federal       |              |
|            |                     | Sources           |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4267CredRef     | 4267- Other       | 4267\$\$\$   |
|            |                     | Actual            |              |
|            |                     | "G                |              |
|            |                     | overnmental-type" |              |
|            |                     | Collection From   |              |
|            |                     | Non-Federal       |              |
|            |                     | Sources           |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4271CredRef     | 4271- Actual      | 4271\$\$\$   |
|            |                     | Program Fund      |              |
|            |                     | Subsidy Collected |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4273CredRef     | 4273- Interest    | 4273\$\$\$   |
|            |                     | Collected From    |              |
|            |                     | Treasury          |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | Only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4275CredRef     | 4275- Actual      | 4275\$\$\$   |
|            |                     | Collections From  |              |
|            |                     | Liquidating Fund  |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4277CredRef     | 4277- Other       | 4277\$\$\$   |
|            |                     | Actual            |              |
|            |                     | Collections --    |              |
|            |                     | Federal           |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4281CredRef     | 4281- Actual      | 4281\$\$\$   |
|            |                     | Program Fund      |              |
|            |                     | Subsidy           |              |
|            |                     | Receivable        |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4283CredRef     | 4283-Interest     | 4283\$\$\$   |
|            |                     | Receivable from   |              |
|            |                     | Treasury. (Credit |              |
|            |                     | Reform Financing  |              |
|            |                     | Funds only)       |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4285CredRef     | 4285- Receivable  | 4285\$\$\$   |
|            |                     | From the          |              |
|            |                     | Liquidating Fund  |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4286CredRef     | 4286- Receivable  | 4286\$\$\$   |
|            |                     | From the          |              |
|            |                     | Financing Fund    |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
|            | 14A_4287CredRef     | 4287- Other       | 4287\$\$\$   |
|            |                     | Federal           |              |
|            |                     | Receivables       |              |
|            |                     |                   |              |
|            |                     | (Credit Reform    |              |
|            |                     | Financing Funds   |              |
|            |                     | only)             |              |
+------------+---------------------+-------------------+--------------+
| 14B-Other  | 14B_UndepColl       | Undeposited       | **NTIS USE   |
|            |                     | Collections       | ONLY**       |
+------------+---------------------+-------------------+--------------+
|            | 14B_DefCredit       | Deferred Credits  | **NTIS USE   |
|            |                     |                   | ONLY**       |
+------------+---------------------+-------------------+--------------+
|            | 14B_LiaDepUndcl     | Liabilities for   | **NTIS USE   |
|            |                     | Deposits,         | ONLY**       |
|            |                     | Clearing &        |              |
|            |                     | Undeposited       |              |
|            |                     | Collections       |              |
+------------+---------------------+-------------------+--------------+
|            | 14BNOA              | NOAA Special Fund | **NOAA USE   |
|            | A_SPECFDREVNOTLINE2 | revenue accounts  | ONLY**       |
|            |                     | included in Line  |              |
|            |                     | 14B crosswalk     |              |
|            |                     | that do not       |              |
|            |                     | relate to Line 2  |              |
+------------+---------------------+-------------------+--------------+
|            | 14B_Eda4262NSNC     | 4262-Actual       | **EDA USE    |
|            |                     | Collections of    | ONLY**       |
|            |                     | Loan Principal    |              |
+------------+---------------------+-------------------+--------------+
| 15         | 15_ResFinAcqLiq     | Line 15 --        | Various      |
| -          |                     | Resources That    |              |
| -Resources |                     | Finance the       |              |
| That       |                     | Acquisition or    |              |
| Finance    |                     | Liquidation of    |              |
| the        |                     | Liabilities       |              |
| A          |                     |                   |              |
| cquisition |                     |                   |              |
| of Assets  |                     |                   |              |
| or         |                     |                   |              |
| L          |                     |                   |              |
| iquidation |                     |                   |              |
| of         |                     |                   |              |
| L          |                     |                   |              |
| iabilities |                     |                   |              |
+------------+---------------------+-------------------+--------------+
| 16A        | 16A_5750ATrstNC     | 5750- Expenditure | 5750F\$\$,   |
| --Trust    |                     | Financing Sources | 5750C\$\$    |
| Fund       |                     | -- Transfers-In   |              |
| E          |                     |                   |              |
| xpenditure |                     | (Adjustment for   |              |
| Financing  |                     | trust fund        |              |
| Sources    |                     | outlays that do   |              |
| Transfers  |                     | not affect net    |              |
| In/Out     |                     | cost only)        |              |
+------------+---------------------+-------------------+--------------+
|            | 16A_5760ATrstNC     | 5760- Expenditure | 5760F\$\$,   |
|            |                     | Financing         | 5760C\$\$    |
|            |                     | Sources-          |              |
|            |                     | Transfers-Out     |              |
|            |                     |                   |              |
|            |                     | (Adjustment for   |              |
|            |                     | trust fund        |              |
|            |                     | outlays that do   |              |
|            |                     | not affect net    |              |
|            |                     | cost only)        |              |
+------------+---------------------+-------------------+--------------+
| 16B --     | 16B_7400NoRstat     | Do not use        | 7400N\$\$    |
| Prior      |                     | adjustment in     |              |
| Period     |                     | year of           | 7400F\$\$    |
| A          |                     | restatement.      |              |
| djustments |                     |                   | 7400C\$\$    |
+------------+---------------------+-------------------+--------------+
|            | 16B_7401Rstat       | Do not use        | 7401N\$\$    |
|            |                     | adjustment in     |              |
|            |                     | year of           | 7401F\$\$    |
|            |                     | restatement       |              |
|            |                     |                   | 7401C\$\$    |
+------------+---------------------+-------------------+--------------+
| 21 --      | 21A_6199CredRef     | 6199- Adjustment  | 6199N\$\$    |
| Upward     |                     | to Subsidy        |              |
|            |                     | Expense. (Credit  |              |
| Downward   |                     | Reform only)      |              |
| Reestimate |                     |                   |              |
| of Credit  |                     |                   |              |
| Subsidy    |                     |                   |              |
| Expense    |                     |                   |              |
+------------+---------------------+-------------------+--------------+
|            | 21A_6800CredRef     | 6800 -Credit      | 6800N\$\$    |
|            |                     | Reform Loans      |              |
|            |                     |                   | 6800F\$\$    |
|            |                     | (Debit account    |              |
|            |                     | balance)          | 6800C\$\$    |
+------------+---------------------+-------------------+--------------+
| 22 --      | 22_1310EX           | 1310 Exchange     | 1310F\$S,    |
| Downward   |                     |                   | 1310F\$A,    |
|            |                     | Excludes accounts | 1310C\$S,    |
| R          |                     | receivable        | 1310C\$A,    |
| eestimates |                     | related to vendor | 1310N\$S,    |
| of Credit  |                     |                   | 1310N\$A     |
| Subsidy    |                     |                   |              |
| (Expense   |                     |                   |              |
| Only)      |                     |                   |              |
+------------+---------------------+-------------------+--------------+
| 22 --      | 22_1319EX           | 1319Exchange      | 1319F\$S,    |
|            |                     |                   | 1319F\$A,    |
| Increase   |                     |                   | 1319C\$S,    |
| in         |                     |                   | 1319C\$A,    |
| Exchange   |                     |                   | 1319N\$S,    |
| Revenue    |                     |                   | 1319N\$A     |
| Receivable |                     |                   |              |
| from the   |                     |                   |              |
| Public     |                     |                   |              |
+------------+---------------------+-------------------+--------------+
|            | 22_1340EX           | 1340 Exchange     | 1340F\$S,    |
|            |                     |                   | 1340F\$A,    |
|            |                     |                   | 1340C\$S,    |
|            |                     |                   | 1340C\$A,    |
|            |                     |                   | 1340N\$S,    |
|            |                     |                   | 1340N\$A     |
+------------+---------------------+-------------------+--------------+
|            | 22_1349EX           | 1349 Exchange     | 1349F\$S,    |
|            |                     |                   | 1349F\$A,    |
|            |                     |                   | 1349C\$S,    |
|            |                     |                   | 1349C\$A,    |
|            |                     |                   | 1349N\$S,    |
|            |                     |                   | 1349N\$A     |
+------------+---------------------+-------------------+--------------+
| 23A --     | 23A_7400IncLiab     | 7400- Prior       | 7400F\$\$,   |
|            |                     | Period            | 7400C\$\$,   |
| Prior      |                     | Adjustments --    | 7400N\$\$    |
| Period     |                     | Not Restated      |              |
| A          |                     | (Related to an    |              |
| djustments |                     | increase in a     |              |
| -- Not     |                     | liability         |              |
| Restated   |                     | reported in       |              |
|            |                     | section           |              |
+------------+---------------------+-------------------+--------------+
| 2          | 23B_2190NAftSNC     | 2190-Other        | 2190N\$\$,   |
| 3B-Various |                     | Accrued Liability | 2190F\$\$,   |
| Increases  |                     |                   | 2190C\$\$    |
|            |                     |                   |              |
|            |                     |                   | **NOAA and   |
|            |                     |                   | ELGP USE     |
|            |                     |                   | ONLY**       |
+------------+---------------------+-------------------+--------------+
| 26 --      | 26_5310CredRef      | 5310 -- Credit    | 5310NXS,     |
| R          |                     | Reform            | 5310NXA      |
| evaluation |                     |                   |              |
| of Assets  |                     |                   | 5310NTS,     |
| or         |                     |                   | 5310NTA      |
| L          |                     |                   |              |
| iabilities |                     |                   | 5310FXS,     |
|            |                     |                   | 5310FXA      |
|            |                     |                   |              |
|            |                     |                   | 5310CXS      |
|            |                     |                   | 5310CXA      |
|            |                     |                   |              |
|            |                     |                   | 5310FTS      |
|            |                     |                   | 5310FTA      |
|            |                     |                   | 5310CTS      |
|            |                     |                   |              |
|            |                     |                   | 5310CTA      |
+------------+---------------------+-------------------+--------------+
|            | 26_7110BrNotRec     | 7110 -- Gains on  | 7110FX\$,    |
|            |                     | Disposition of    | 7110CX\$,    |
|            |                     | Assets -- Other ( | 7110NX\$     |
|            |                     | Include if a      |              |
|            |                     | budgetary         |              |
|            |                     | resource is NOT   |              |
|            |                     | recognized upon   |              |
|            |                     | sale or           |              |
|            |                     | disposition of    |              |
|            |                     | assets)           |              |
+------------+---------------------+-------------------+--------------+
|            | 26_7290RvalAsts     | 7290- Other       | 7290FX\$,    |
|            |                     | Losses            | 7290CX\$,    |
|            |                     |                   | 7290NX\$     |
|            |                     | (Revaluation of   |              |
|            |                     | Assets only)      |              |
+------------+---------------------+-------------------+--------------+
| 27 --      | 27A_6720UncRfAR     | 6720 -- Enter the | 6720N\$\$    |
| Other      |                     | amount of A/C     |              |
|            |                     | 6720 that should  | 6720F\$\$    |
|            |                     | NOT be included   |              |
|            |                     | in line 27 of the | 6720C\$\$    |
|            |                     | St of Fin. A/C    |              |
|            |                     | 6720 is           |              |
|            |                     | calculated for    |              |
|            |                     | line 27, and this |              |
|            |                     | data account will |              |
|            |                     | serve to reduce   |              |
|            |                     | the amount        |              |
|            |                     | reported in line  |              |
|            |                     | 27. Related to    |              |
|            |                     | uncollectible     |              |
|            |                     | *Credit Reform*   |              |
|            |                     | Receivables.      |              |
+------------+---------------------+-------------------+--------------+
|            | 27B_UndstOfsRec     | Undistributed     | **OFM USE    |
|            |                     | Offsetting        | ONLY**       |
|            |                     | Receipts: related |              |
|            |                     | to trust funds    |              |
|            |                     | with exchange     |              |
|            |                     | revenue           |              |
+------------+---------------------+-------------------+--------------+
|            |                     |                   |              |
+------------+---------------------+-------------------+--------------+
|            | 27B_6500            | 6500 Where the    | 6500N\$\$    |
|            |                     | reconciliation is |              |
|            |                     | necessary         |              |
+------------+---------------------+-------------------+--------------+
|            | 27B_6790VenOPay     | 6790- Other       | 6790F\$\$,   |
|            |                     | Expenses Not      | 6790C\$\$,   |
|            |                     | Requiring         | 6790N\$\$    |
|            |                     | Budgetary         |              |
|            |                     | Resources (Net    |              |
|            |                     | Credit balance    |              |
|            |                     | for vendor        |              |
|            |                     | overpayment       |              |
|            |                     | receivable)       |              |
+------------+---------------------+-------------------+--------------+
|            | 27B_NOAA8145Prp     | Fund Group 8145   | Proprietary  |
|            |                     | Child Allocation  | accounts     |
|            |                     | account included  | summary      |
|            |                     | in NOAA's Net     |              |
|            |                     | Cost of           |              |
|            |                     | Operations but    |              |
|            |                     | not included in   |              |
|            |                     | Line 1 in the     |              |
|            |                     | Statement of      |              |
|            |                     | Financing         |              |
+------------+---------------------+-------------------+--------------+
|            | 2                   | 6790- Other       | 6790F\$\$,   |
|            | 7C_6790NOAAIsMalSup | Expenses Not      | 6790C\$\$,   |
|            |                     | Requiring         | 6790N\$\$    |
|            |                     | Budgetary         |              |
|            |                     | Resources         | **NOAA USE   |
|            |                     |                   | ONLY**       |
+------------+---------------------+-------------------+--------------+

**B. Supplemental (Non-SGL) Footnotes Data (Enter Data into HFM via
Forms)**

NOTE: Bureau requirements for additional manual footnotes data (Excel
spreadsheets) are included in the

FY 2008/2009 Financial Statements Guidance Attachment A, *Financial
Reporting*. This section is only applicable to HFM footnotes data.

All bureaus will be required to enter data for up to 14 HFM footnote
Forms, as applicable. In addition, NOAA is required to enter data into 1
additional footnote Forms, and NTIS is required to enter data into 1
additional footnote form. Bureau users will "consolidate" the data or
OFM will "consolidate" the data upon request. Bureaus will print and
verify the HFM footnote reports and confirm to OFM by e-mail when the
footnote reports are correct.

See **Exhibit 5** for a complete list of footnotes.

**C. Closing Package - Governmentwide Financial Report System (GFRS)**

In accordance with the Closing Package regulations set forth by Treasury
and the Government Accountability Office, the Department is required to
report year-end financial data through GFRS. All bureaus are required to
enter data for certain HFM Closing Package Notes/Other data reports as
applicable. Also required is Closing Package text data input into
GFRTEXT report. For the [**text data input,** **data should be entered
at the TOP BUREAU LEVEL (e.g. 67_00_Ontop). **]{.underline}

See **Exhibit 5** for a complete list of Notes/Other Data.

[]{.mark}

**D. Other Quarterly Reporting Requirements (DOL and OPM Confirmations,
SBR vs. SF 132s, SBR vs.**

**SF 133s and Erroneous Payments Data)**

All bureaus are required to **enter the following into HFM via Forms**.
OFM will "consolidate" the data upon request.

**1. Supplemental (Non-SGL) DOL Confirmation Data**

Bureaus are required to enter the breakdown for the SGL 6400F\$\$\[16\]
balance into two categories, Federal Employee Compensation Act (FECA)
and Unemployment Insurance costs (most bureaus will actually use SGL
6400C\$\$\[51_01\] for this expense). Other required confirmation
balances will be populated from ETBs. The quarterly actual FECA cost per
the OFM Excel spreadsheet for each bureau will be presented in the DOL
Confirmation report for bureaus' reconciliation purposes.

Bureaus should reconcile the following items:

-   SGL 6400F\$\$ \[16\] and/or SGL 6400C\$\$\[51_01\] balance in ETBs
    versus Data entered into DOL Confirmation

-   Total for 6400F\$\$ \[16\] (FECA) and 6850F\$\$ \[16\] versus
    Quarterly Actual FECA Cost

NOTE: DOL only provides a combined FECA cost for the Office of the
Secretary. OFM will enter the combined quarterly FECA cost of all Office
of the Secretary entities into the DM/S&E entity. Therefore, the Office
of the Secretary reconciliation should be performed at the Office of the
Secretary level.

The required schedule for the DOL confirmation data is:

**DOLQCONF DOL Confirmation Report**

**2. Supplemental (Non-SGL) OPM Confirmation Data**

Bureaus will print and verify the confirmation report in HFM and will
reconcile any differences with the SGL balances.

The required schedule for the OPM confirmation data is:

**TIE_OPM OPM Confirmation Report**

**3. Supplemental (Non-SGL) SF 132s Data**

OFM will enter quarterly SF 132s data, by fund group, into HFM. The
report format will allow bureaus to compare quarterly SF 132s to the
quarterly Statement of Budgetary Resources. Bureaus will be required to
explain differences for each line item of \$1 million or more.

The schedule for the SF 132s data is:

**SBR_132 SBR vs. SF 132s Comparison Report**

**4. Supplemental (Non-SGL) SF 133s Data**

Bureaus are required to enter quarterly SF 133s data, by fund group,
into HFM. The report format will allow bureaus to compare quarterly SF
133s to the quarterly Statement of Budgetary Resources. Bureaus are
required to submit explanations to OFM for any differences. The SF-133
data should be entered into HFM with same signage on SF-133 report.

The required schedule for the SF 133s data is:

**SBR_133 SBR vs. SF 133s Comparison Report**

**5. Quarterly Erroneous Payments Data**

Bureaus are required to enter quarterly disbursement and erroneous
payment data into two HFM Forms:

1.  [Quarterly Erroneous Payment Template **(ERRORPAY)**]{.underline}

> The data required here include the number (#) and dollar amounts (\$)
> of disbursements and erroneous payments, by payments types (Grants,
> Salaries, Vendor Payments, IPAC, and Others).

2.  [Quarterly Erroneous Payments/Disbursement Projections by Major
    Program (**ERRPROJ**)]{.underline}

The data required here include dollar amounts of disbursements,
erroneous payments, and projected disbursements, by major program.

OFM will review bureaus' submissions for reasonableness, completeness,
and consistency with similar data, and provide feedback to the bureaus
on any discrepancies. As such, bureaus should examine their data to
ensure that:

(a) Disbursement and erroneous payment totals that are entered into the
    Quarterly Erroneous Payment Template (ERRORPAY) agree with the
    disbursement and erroneous payment totals that are entered into the
    Quarterly Erroneous Payments/Disbursement Projection by Program
    Template (ERRPROJ). A tie point for verifying the erroneous payments
    data has been programmed into the ERRPROJ Schedule.

(b) Quarterly disbursement totals, reported on each of the two templates
    (ERRORPAY and ERRPROJ) agree with the current quarter's disbursement
    amount reported on the Statement of Budgetary Resources. OFM will
    ask bureaus to provide explanations for the difference between the
    HFM templates and SBR disbursement if the difference is 10% or more.

(c) Amount reported as "Other" is not material to total disbursements.
    OFM will ask for a breakout of the amount reported as "Other" if it
    is 10% or more of total disbursements

(d) All numbers are entered as positive numbers. OFM will ask bureaus to
    provide explanations for any items entered as negative numbers.

***[Notes:]{.underline}***

Bureaus should report EFT (electronic funds transfers) payments due to
wrong EFT data in the Quarterly Erroneous Payment Template column
\"Wrong EFT Data\" only if the payments were successfully disbursed.

Unsuccessful EFT payments, due to wrong EFT data (where the funds were
returned and deposited back into the bureau's accounts) should be
footnoted in the Quarterly Erroneous Payment Schedule (ERRORPAY) as
follows:

+-----------------------------------------------------------------------+
| > Unsuccessful EFT payments due to wrong EFT data where the funds     |
| > were returned and deposited back into *\<bureau's name\>* accounts  |
| > totaled:                                                            |
|                                                                       |
| Number of transactions (#): Amount (\$):                              |
+-----------------------------------------------------------------------+

Each bureau's erroneous payments data will be analyzed to a) identify
programs which may be susceptible to significant erroneous payments, b)
estimate the annual amount of erroneous payments, and c) convey, to the
President and Congress, erroneous payments estimates and a progress
report on actions to reduce erroneous payments, in compliance with the
Improper Payments Information Act of 2002, Public Law No: 107-300.

**Report Name: ERRORPAY** (Quarterly Erroneous Payments)

**ERRPROJ** (Erroneous Payments/Disbursement Projection by Program)

See **Exhibit 5** for a complete list of all required non-SGL reports
entered into Forms.

**E. To enter Reconciliation of Net Cost of Operations (proprietary) to
Budget supplemental data, footnotes, DOL and OPM confirmations, SF 133s
data, and Erroneous Payments data into Forms, please follow the below
steps:**

> 1\) Log into the HFM application and click on Workspaces
>
> 2\) Ensure your point-of-view bars are set correctly
>
> 3\) Expand the Bureau_Workspace selection
>
> 4\) Expand the Quarterly_Bureau selection. Choose the supplemental
> data form to input to.
>
> 5\) Enter the data into the proper light yellow cells. The screens are
> color coordinated. Light yellow cells are input fields, and green
> cells are calculated fields or SGL account balance fields. (Reminder:
> Please always enter a credit balance as a negative number.) (Note:
> Corresponding colors may be different based on your PC settings).
>
> 6\) Once the data is successfully entered, the bureau user should
> "consolidate" the data
>
> 7\) Once the consolidation is completed, log in to HFM Reports via
> Bureau_Workspace (HFM Reports) to print out the report corresponding
> to the form.

8)  Ensure your point-of-view bars are set correctly to review the
    bureau level data after "consolidation" and to compare the
    bureau-entered data to the SGL calculated amounts. Please review and
    verify the proper Form for agreement to what was intended to be
    entered, and for agreement to the SGL calculated amounts.

**IX. Print and Verify HFM Reports**

After the loading and/or entering of data into HFM is complete, and the
"consolidation" of data is complete, bureaus should print and verify the
following HFM financial book sets: **Qtr1FSBook** for FY08 Quarter 1
process, or **QuarterlyFSBook** for quarter 2&3 process, or
***YearendFSBook*** for year-end process, and BPTIEPT. During the Q1
process certain reports will be exempt from the Q1 review process. The
Qtr1FSBook should be used to perform bureau checking for the Q1 process
only. At year-end, bureaus will also need to print the HFM book set for
***ClosingPkgBook***. HFM Report can be accessed by using the following
website: https://hfmrpt.ocs.doc.gov:8201/hr/common/HRLogon.jsp

**1) QuarterlyFSBook, Qtr1FSBook or *YearendFSBook ***(Note: Reports
listed in italics are in the **YearendFSBook):**

-   Trial Balances -- Major Accounts: Bureau Level Totals Only

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```
-   Trial Balances -- Anomaly Report: Non-Contra Accounts

-   Trial Balance -- Anomaly Report: Contra Accounts

-   F00 Unidentified Trading Partner Summary Report

-   Trial Balances -- Major Accounts: By Fund Group (excludes ELIM_ENT)

```{=html}
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```
-   Tie-point -- ETBs Foot to Zero Tie-point (Proprietary, Budgetary)

-   Tie-point -- 3100, 3310, 4201 (Prior Year's Post to Current Period's
    Pre)

-   Tie-points - Split-Validation Accounts

-   Tie-points -- Report -Various

-   Tie-points -- Various Statement of Financing

-   **Tie-point - Apportionment Categories of Obligations Incurred
    (Exempt for Q1)**

-   Tie-point -- Unobligated/Obligated Balance (Prior Year's Post to
    Current Period's Pre)

-   FBWT Footnote -- Obligated Balance vs. SBR Data

-   FBWT Footnote -- Unobligated Balance vs. SBR Data

-   OPM Confirmation -- Bureaus' Input Report

-   DOL Confirmation Report

-   Net Position Analysis -- Cumulative Results of Operations

-   Net Position Analysis -- Unexpended Appropriations

-   Statement of Budgetary Resources vs. SF 132s Comparison Report

-   Statement of Budgetary Resources vs. SF 133s Comparison Report

-   Consolidated Balance Sheets (Bureau's Face)

-   Consolidated Statements of Net Cost (Bureau's Face)

-   Consolidated Statements of Changes in Net Position (Bureau's Face)

-   Combined Statements of Budgetary Resources (Bureau's Face)

-   Intra-Commerce Assets Transaction Summary Report (TSR)

-   Intra-Commerce Liabilities TSR

-   Intra-Commerce Earned Revenue TSR

-   Intra-Commerce Statement of Net Cost Expenses TSR

-   Intra-Commerce Statement of Changes in Net Position and Custodial
    Nonexchange TSR

-   Intra-Commerce Capitalized Purchases

-   Intragovernmental Assets TSR

-   Intragovernmental Liabilities TSR

-   Intragovernmental Earned Revenues TSR

-   Intragovernmental Statement of Net Cost Expenses TSR

-   Intragovernmental Statement of Changes in Net Position TSR

-   Intragovernmental Capitalized Purchases

-   **Footnote: Fund Balance with Treasury (Exempt for Q1)**

-   **Footnote: Accounts Receivable, Net (no data input required)
    (Exempt for Q1)**

-   **Footnote: Investments in Treasury Securities, Net (Exempt for
    Q1)**

-   **Footnote: Cash and Other Monetary Assets (Exempt for Q1)**

-   **Footnote: Inventory, Materials, and Supplies, Net (Exempt for
    Q1)**

-   Footnote: General Property, Plant, and Equipment, Net (NOAA data
    input only)

-   **Footnote: Other Assets (NTIS data input only) (Exempt for Q1)**

-   **Footnote: Non-entity Assets (Exempt for Q1)**

-   Footnote: Debt to Treasury

-   **Footnote: Other Liabilities (Exempt for Q1)**

-   Footnote: Federal Employees Benefits - Actuarial FECA Liability and
    NOAA Corps Employee Retirement Benefits Liabilities (NOAA data input
    only)

-   **Footnote: Environmental and Disposal Liabilities (Exempt for Q1)**

-   Footnote: Assets Under Capital Leases

-   Footnote: Capital Leases

-   Footnote: Operating Leases

-   **Footnote: Liabilities Not Covered by Budgetary Resources by Fund
    Group and SGL**

> **(Exempt for Q1)**

-   Footnote: Major Long-term Commitments

```{=html}
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```
-   **Footnote: Apportionment Categories of Obligations Incurred (Exempt
    for Q1)**

-   **Footnote: Combined Statement of Budgetary Resources UDO Breakdown
    (Exempt for Q1)**

-   **Footnote: Reconciliation of Net Cost of Operations (proprietary)
    to Budget**

> **Reconciliation of Net Cost of Operations (proprietary) to Budget
> Supplemental Data**
>
> **(Exempt for Q1)**

-   Balance Sheet Fluctuation Analysis

```{=html}
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```
-   Balance Sheet Fluctuation Analysis Crosswalk

-   Statement of Net Cost Fluctuation Analysis

-   Statement of Net Cost Fluctuation Analysis Crosswalk

-   Statement of Changes in Net Position Cumulative Results of
    Operations Fluctuation Analysis

-   Statement of Changes in Net Position Unexpended Appropriations
    Fluctuation Analysis

-   Statement of Changes in Net Position Fluctuation Analysis Crosswalk

-   Statement of Budgetary Resources Fluctuation Analysis

-   Statement of Budgetary Resources Fluctuation Analysis Crosswalk

-   Property, Plant and Equipment (Cost) Fluctuation Analysis- NOAA and
    NIST Only **(Exempt for Q1)**

-   Property, Plant and Equipment (Accumulated Depreciation) Fluctuation
    Analysis -- NOAA and NIST Only **(Exempt for Q1)**

```{=html}
<!-- -->
```
-   **Non-entity Assets Fluctuation Analysis (Exempt for Q1)**

-   **Other Assets Fluctuation Analysis (Exempt for Q1)**

-   **Other Liabilities-Current Fluctuation Analysis (Exempt for Q1)**

-   **Other Liabilities-Non-current Fluctuation Analysis (Exempt for
    Q1)**

-   **Liabilities Not Covered by Budgetary Resources by SGL Fluctuation
    Analysis**

> **(Exempt for Q1)**

2)  **BPTIEPT** (Budgetary vs. Proprietary Accounts Tie-points):

> Fund Balance with Treasury Tie-point 1

-   Fund Balance with Treasury Tie-point 2

-   Receivables -- Budgetary vs. Proprietary

-   Prepayments -- Budgetary vs. Proprietary

-   Payables -- Budgetary vs. Proprietary

-   Advances from Others -- Budgetary vs. Proprietary

-   Revenue -- Budgetary vs. Proprietary

-   Direct Delivered Orders -- Budgetary vs. Proprietary

-   Expenses -- Budgetary vs. Proprietary

-   Appropriations Received -- Budgetary vs. Proprietary

-   Transfer -- Budgetary vs. Proprietary

3)  ***ClosingPkgBook** (Closing Package Notes and Other Data)*

-   *Closing Package Note: Commitments*

-   *Closing Package: Other Liabilities*

-   *Closing Package Note: Environmental and Disposal Liabilities*

-   *Closing Package Note: Federal Employee and Veteran's Benefits
    Payable -- NOAA only*

-   *Closing Package: Account Payable-Non Federal*

-   *Closing Package: Other Assets*

-   *Closing Package: Property, Plant, and Equipment (Allowance)*

-   *Closing Package: Property, Plant, and Equipment (Line Item Note)*

-   *Closing Package Note: Inventories and Related Property*

-   *Closing Package Note: Direct Loans and Loan Guarantees -- EDA,
    ELGP, and NOAA only*

-   *Closing Package: Account and Taxes Receivable*

-   *Closing Package: Cash and Other Monetary Assets*

-   *Closing Package: Operating Lease*

-   *Closing Package Other Data*

```{=html}
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```
-   *Closing Package Notes/GFRText*

**Instructions for printing a book:**

> 1\) Log on to HFM and click on the book from the selection (Note: the
> Book sets are noted by a green book symbol).

2\) Click on the PDF view button from the toolbar

3\) Edit the member selection and click OK (Note: Do not save the book)

4\) Select File then Complete Book in PDF. (Note: PDF file may be saved)

5\) Select the Print button from the toolbar

Separate books are created for bureaus' convenience as follows:

DOC FINANCIAL STATEMENTS-- Primary Financial Statements

DOC Fluctuation Analysis -- Fluctuation files

FS_FULL -- Financial Statements -- Consolidating

> DOC FOOTNOTES -- Footnotes only
>
> GFRNOTES -- Closing Package Notes and Other Data
>
> BPTIEPT -- Budgetary vs. Proprietary Tie-points
>
> BP TIPOINT NOAA&BIS- Budgetary vs. Proprietary Tie-Point for NOAA and
> BIS Only
>
> FS4CPOST -- Financial Statements for Checking PostClose Data
>
> Intra Commerce Grid Report -- Intra Commerce Reports Only

**Instructions to Export HFM Reports to Excel:**

1)  Log on HFM double click on the individual report to be exported.

2)  Establish your point-of-view bars to the entity by editing the
    current member box that appears. You can also select a fund group
    (e.g. 67_00_0300). Select the category (i.e. PRECLOSE_FY2006), the
    quarter (i.e. Q4 06),

3)  Select \"File\", then "Export\"

4)  Select "Fully Formatted Grids and Text"

5)  On the pop-up window (Directory window), click on the button at the
    top to download the file.

6)  On the pop-up window (Save window), click on drop-down arrow key,
    then select the drive to save the file to, and then click on "Save"

7)  Type a desired file name, then click "OK" (Directory window)

8)  Open the exported file in your C drive

**Instructions for Editing/Viewing the Generic Trial Balance Query
Report:**

HFM has a generic trial balance query report that bureaus and OFM staff
can continually use and edit to perform trial balance queries at the
.TOT (i.e. fund group) level:

Please note that automated elimination entities will not be included,
because they do not have a .TOT extension. For example, if your point of
view is on 63_00, all of the fund groups for Census will view or print,
EXCEPT for the automated elimination entity.

You will be able to delete existing HFM accounts in the report that you
don\'t want to view or print, and then add the HFM accounts that you do
want to view or print to the report. You don\'t have to save the file to
view or print the report.

1)  Establish your point-of-view bars to the entity (i.e. 67_00 you want
    to view or print HFM accounts by total entity (i.e. fund groups).
    You can also select a fund group (e.g. 67_00_0300). Select the
    category (i.e. PRECLOSE_FY2006), the quarter (i.e. Q4 06), the
    report will view or print HFM accounts for the total entities under
    the entity/category/period shown on the point-of-view bar.

2)  Double click on the report \"TBGENERI\" located in the Trial Balance
    folder.

3)  To edit HFM accounts to view or print, edit the prompt for box by
    selecting the selection location button next to the field to make
    the member selection to be used in the report

**X. HFM User Security Policy and Procedure**

**A. User Maintenance Policy**

**[General]{.underline}**

Only HFM Administrator(s) maintain HFM users in the HFM System.
Maintaining HFM users includes:

1.  Creating users

2.  Deleting users

3.  Replacing users

4.  Maintaining user security profiles.

**Note**: Office of Computer Services (OCS) will be responsible for the
creating user, deleting users and replacing users in HFM. The
maintenance of user's security profiles will be maintained by the HFM
administrator.

**[User Maintenance Procedures]{.underline}**

**User Additions**

1\. Bureaus are responsible for notifying OFPA Director or HFM Team
Leader for the need of an additional HFM user. The OFPA Director or HFM
Team Leader will notify HFM Administrator at the bureau's request with
the requested new user name and effective date. HFM Administrator will
then request, from the user, additional user information as listed
below:

Bureau name, IP address, Physical address, User Phone number

2\. In a case where a new user requires the purchasing of an additional
license, bureaus are responsible for funding the cost of purchasing the
license and for funding the annual maintenance costs. When bureaus agree
and provide the funding information, HFM Team Leader will inform OFM
budget officer regarding the purchase and its funding information.

3\. HFM Administrator will then notify OCS to add the new user in the
HFM System as of the effective date.

4\. HFM Administrator will then assign user security to the new user in
the HFM system.

5\. Once a new user account is set up by both OCS and the HFM
Administrator, the administrator will send the user ID and the initial
passwords directly to the user. HFM Administrator will then notify OFPA
Director, HFM team leader and the requested bureau management of the
completion of adding the new user.

**User Deletions**

1\. Bureaus are responsible for notifying OFPA Director of the deletion
of an existing user (via an e-mail containing the user name and the
effective date of deletion). Once the HFM Administrator is notified by
OFPA Director or HFM Team Leader of the deletion of a user, HFM
Administrator will then deprovision the user in the system.

**B. User Password Policy**

**[General]{.underline}**

Users are required to reset their HFM password every 90 days.

Please take the following steps in order to initially set up or reset
your HFM password:

> 1\) You have to access the following website and reset your password.
> [https://204.193.224.198//iisadmpwd/aexp2b.asp]{.underline}
>
> 2\) The following screen will appear and you need to reset your
> password as following:

+------------------------------+---------------------------------------+
| **Internet Service Manager** |                                       |
|                              |                                       |
| **for Internet Information   |                                       |
| Server 6.0**                 |                                       |
+------------------------------+---------------------------------------+
| Domain                       | **doc-cbs**                           |
+------------------------------+---------------------------------------+
| Old password                 | **\*\*\*\*\*\*\***                    |
+------------------------------+---------------------------------------+
| New password                 | \*\*\*\*\*\*\*\*\*\*                  |
+------------------------------+---------------------------------------+
| Confirm new password         | \*\*\*\*\*\*\*\*\*\*                  |
+------------------------------+---------------------------------------+

> \*\*\*\*\*\*\*\*\*\* Please follow the following DOC password policy
> to reset your password.
>
> See guidance
> [\@http://www.osec.doc.gov/cio/itsit/doc-it-security-program-policy.htm#P4560_435137]{.underline}
> (Basically, is at least 8 characters; has not been used in the
> previous 10 passwords; must not have been changed within the last 1
> day; does not contain your account or full name; contain at least
> three of the following four character groups: English Uppercase
> Character, English lowercase characters; Numerals; Non-alphabetic
> characters (such as:!, \$, #..)
>
> 3\) Once you have changed your password successfully. There are two
> Back To links that appear on the page. Please select the link called
> Hyperion Financial Management (HFM). The link should take you to a new
> log in screen. Please log into the system using your newly created
> password. (Note: Please ignore HFM Report link for now. Also, if you
> have successfully changed your password, but are having trouble
> accessing the link; please open another webpage, using the following
> web address,
> [https://hfm.ocs.doc.gov](https://hfm.ocs.doc.gov/)[.)]{.underline}
>
> 4\) You will see at the top of the screen the words \"Select
> Cluster\". Under Select Cluster, there will be a selection called
> DOCPROD. Double click on DOCPROD and you should see items to the
> right. You are in the new application for HFM! We would like you to
> stop the testing at this point. (NOTE: please do not select DOCTEST
> under Select Cluster).
>
> 5\) Please log out by selecting FILE -- LogOff.
>
> \*\* Please keep a record of the user ID and password you created in a
> safe and secure location. Each individual is provided a password and
> the sharing of passwords is not allowed. In case you forget your
> password, **only the HFM Administrator(s) can have your password
> reset**, which will add additional processing time to the time it
> takes to reset passwords.
>
> \*\*\* In case of being locked out of the system after three
> unsuccessful log in attempts, you will need to contact the OCS
> Helpdesk at (703)487-4747 and provide the answer to your challenge
> question that you have submitted to the HFM Administrator to have your
> account unlocked.

**[User Password Policy]{.underline}**

The HFM password policy is consistent with the Department's guidance on
Passwords. The requirements are stated below:

**a. You must create each password that you use:**

-   It must contain at least 8 characters.

-   None of the characters can be \"blank\".

-   Six of the characters may only occur once in the password (e.g.,
    'AAAAAAA1\' is not acceptable)

-   At least one of the characters must be a number (0-9) or a special
    character (\~, !, \$, #, %, \*).

-   At least one of the characters must be from the alphabet (upper or
    lower case).

-   **Note:** Do not use the @ symbol in your password.

**b. Each of your passwords must not include:**

-   Words found in any dictionary (English or other language), spelled
    forward or backward

-   System User IDs or family names

-   Addresses or birthdays

-   Common character sequences (e.g., 123, ghijk, 2468)

-   Vendor-supplied default passwords (e.g., SYSTEM, Password, Default,
    USER, Demo)

-   Words that others might guess (e.g., your spouse's name, pet's name,
    children's name)

**c. You must be careful in managing your passwords:**

-   Keep your passwords to yourself.

-   Report any known or suspected compromises of your passwords.

-   Use different passwords for different accounts.

-   If you write it down, lock it up.

-   Change your password at least every 90 days.

-   Change your password immediately if your password has been shared,
    compromised, found to be non-compliant with policy, or if you are
    directed to do so by management.

-   Do not reuse a password you have used any of the last 8 times you
    have changed your password, or more recently than 2 years from when
    you last used the password.

**XI. FY 2008/2009 Due Dates**

-   See FY 2008/2009 Financial Statements Guidance Attachment I, *Due
    Date Calendar*, for due dates.

-   OFM will monitor bureaus\' submissions against the due dates. A
    deadline may be considered not met if the data is incomplete,
    inaccurate, or not reconciled to other applicable data.

**XII. HFM Web Page Links**

-   **Hyperion Financial Management (Main)**

> [[https://hfm.ocs.doc.gov/HFM/Home/LaunchPage.asp]{.mark}](https://hfm.ocs.doc.gov/HFM/Home/LaunchPage.asp)

-   **Hyperion Financial Management (Web)**

> [https://hfmrpt.ocs.doc.gov](https://hfmrpt.ocs.doc.gov/)

-   **IIS page for password change (every 90 days)**

> [https://204.193.224.198/iisadmpwd/aexp2b.asp]{.underline}

**XIII. OFM Contact**

Questions related to Attachment K can be directed to:

> Marlon Rock -- OFM
>
> Department of Commerce (HCHB)
>
> 1401 Constitution Avenue, Room 6321
>
> Washington, DC 20230
>
> Tel: (202) 482-0590
>
> Fax: (202) 482-1992 or (202) 482-5070

E-mail: [mrock@doc.gov]{.underline}

Additional HFM Administrator(s)

Tanya C. Smith - OFM

Tel: (202) 482-0854

E-mail: [tsmith2@doc.gov]{.underline}

Julie Tao - OFM

Tel: (202) 482-0502 or (301)258-4505 ext.269

E-mail: [jtao@doc.gov]{.underline}

**[Entities as of February 2008]{.underline}**

  ------------- ---------------------- ----------------- -----------------------------
  13_ENTITIES                                            U S Department of Commerce

                13_ONTOP                                 DOC Level

                33_00                                    TA

                                       33_00_ONTOP       TA Bureau Level

                                       33_00_1100        TA 1100

                                       33_00_3800        TA 3800

                51_01                                    DM/S and E

                                       51_01_ONTOP       DM/S and E Bureau Level

                                       51_01_0120        DM/S and E 0120

                                       51_01_3800        DM/S and E 3800

                                       51_01_6000        DM/S and E 6000

                51_02                                    DM/WCF

                                       51_02_ONTOP       DM/WCF Bureau Level

                                       51_02_3800        DM/WCF 3800

                                       51_02_4511        DM/WCF 4511

                                       51_02_6000        DM/WCF 6000

                51_03                                    DM/OIG

                                       51_03_ONTOP       DM/OIG Bureau Level

                                       51_03_0126        DM/OIG 0126

                                       51_03_3800        DM/OIG 3800

                51_04                                    Franchise Fund

                                       51_04_ONTOP       Franchise Fund Bureau Level

                                       51_04_3800        Franchise Fund 3800

                                       51_04_4564        Franchise Fund 4564

                51_05                                    DM/G and B

                                       51_05_ONTOP       DM/G and B Bureau Level

                                       51_05_3800        DM/G and B 3800

                                       51_05_8501        DM/G and B 8501

                51_06                                    ELGP/Oil and Gas

                                       51_06_ONTOP       ELGP/Oil and Gas Bureau Level

                                       51_06_0121        ELGP/Oil and Gas 0121

                                       51_06_2769        ELGP/Oil and Gas 2769

                                       51_06_3800        ELGP/Oil and Gas 3800

                                       51_06_4327        ELGP/Oil and Gas 4327

                51_07                                    ELGP/Steel

                                       51_07_ONTOP       ELGP/Steel Bureau Level

                                       51_07_0122        ELGP/Steel 0122

                                       51_07_2759        ELGP/Steel 2759

                                       51_07_3800        ELGP/Steel 3800

                                       51_07_4328        ELGP/Steel 4328

                51_08                                    NIPC

                                       51_08_ONTOP       NIPC BURLEV

                                       51_08_0127        NIPC 0127

                                       51_08_3800        NIPC 3800

                51_09                  []{.mark}         HCHB

  []{.mark}     []{.mark}              51_09_ONTOP       HCHB Bureau Level

  []{.mark}     []{.mark}              51_09_0123        HCHB 0123

  []{.mark}     52_0A                                    EDA

                                       52_0A_ONTOP       EDA BURLEV

                                       52_01             EDA S and E

                                                         EDA S and E BURLEV

                                                         EDA S and E 0125

                                                         EDA S and E 3800

                                       52_02             EDA Grant/Revolving

                                                         EDA Grant/Revolving BURLEV

                                                         EDA Grant/Revolving 1410

                                                         EDA Grant/Revolving 1435

                                                         EDA Grant/Revolving 2050

                                                         EDA Grant/Revolving 3200

                                                         EDA Grant/Revolving 3220

                                                         EDA Grant/Revolving 3800

                                                         EDA Grant/Revolving 4406

                53_00                                    ESA/BEA

                                       53_00_ONTOP       ESA/BEA Bureau Level

                                       53_00_1500        ESA/BEA 1500

                                       53_00_3800        ESA/BEA 3800

                                       53_00_4323        ESA/BEA 4323

                                       53_00_6540        ESA/BEA 6540

                54_00                                    NOAA

                                       54_00_ONTOP       NOAA Bureau Level

                                       54_00_0891        NOAA 0891

                                       54_00_1099        NOAA 1099

                                       54_00_1421        NOAA 1421

                                       54_00_1435        NOAA 1435

                                       54_00_1436        NOAA 1436

                                       54_00_1450T       54_00_1450 Total

                                                         NOAA 1450 Fund Level

                                                         NOAA 1450

                                                         54_00_1450 8A

                                                         NOAA 1450_12

                                                         NOAA 1450 21

                                                         NOAA 1450 23

                                                         NOAA 1450 27

                                                         NOAA 1450 29

                                                         NOAA 1450 31

                                                         NOAA 1450 33

                                                         NOAA 1450 35

                                                         NOAA 1450 36

                                                         NOAA_1450 37

                                                         NOAA_1450 47

                                                         54_00_1450 48

                                                         Operations, Research, and
                                                         Facilities

                                                         NOAA 1450 85

                                                         54_00_1450_86

                                                         Operations, Research and
                                                         Facilities

                                                         NOAA 1450_96

                                                         NOAA 1450_97

                                                         NOAA 1450 X

                                                         NOAA 1450 X Fund Level

                                                         NOAA 1450 XC

                                                         NOAA 1450 01

                                                         NOAA 1450 02

                                                         NOAA 1450 05

                                                         NOAA 1450 06

                                                         NOAA 1450 07

                                                         NOAA 1450 09

                                                         NOAA 1450 X 96

                                                         NOAA 1450 X97

                                       54_00_1451        NOAA 1451

                                       54_00_1456        NOAA 1456

                                       54_00_1458        NOAA 1458

                                       54_00_1460T       NOAA 1460 Total

                                                         NOAA 1460 FUNDLEV

                                                         NOAA 1460

                                                         NOAA 1460 16

                                                         NOAA 1460 22

                                                         NOAA 1460 24

                                                         NOAA 1460 25

                                                         NOAA 1460 28

                                                         NOAA 1460 30

                                                         NOAA 1460 32

                                                         NOAA 1460 34

                                                         NOAA 1460 36

                                                         NOAA 1460 50

                                                         Procurement, Acquistion, and
                                                         Construction

                                                         NOAA 1460 84

                                       54_00_1462        NOAA 1462

                                       54_00_1463        NOAA 1463

                                       54_00_1465        NOAA 1465

                                       54_00_1499        NOAA 1499

                                       54_00_2251        NOAA 2251

                                       54_00_2252        NOAA 2252

                                       54_00_2717        NOAA 2717

                                       54_00_2814        NOAA 2814

                                       54_00_3200        NOAA 3200

                                       54_00_3220        NOAA_3220

                                       54_00_3800        NOAA 3800

                                       54_00_4313        NOAA 4313

                                       54_00_4314        NOAA 4314

                                       54_00_4316        NOAA 4316

                                       54_00_4324        NOAA 4324

                                       54_00_4417        NOAA 4417

                                       54_00_4514        NOAA 4514

                                       54_00_5120        NOAA 5120

                                       54_00_5122        NOAA 5122

                                       54_00_5123        NOAA 5123

                                       54_00_5124        NOAA 5124

                                       54_00_5139        NOAA 5139

                                       54_00_5283        NOAA 5283

                                       54_00_5284        NOAA 5284

                                       54_00_5324        NOAA 5324

                                       54_00_5362        NOAA 5362

                                       54_00_5439        NOAA 5439

                                       54_00_5440        NOAA 5440

                                       54_00_6214        NOAA 6214

                                       54_00_6276        NOAA 6276

                                       54_00_6500        NOAA 6500

                                       54_00_6501        NOAA 6501

                                       54_00_6541        NOAA 6541

                                       54_00_8145        NOAA 8145

                                       54_00_8220        NOAA 8220

                                       54_00_1459        NOAA 1459

                55_00                                    ITA

                                       55_00_ONTOP       ITA Bureau Level

                                       55_00_0124        ITA 0124

                                       55_00_1010        ITA 1010

                                       55_00_1099        ITA 1099

                                       55_00_1250        ITA 1250

                                       55_00_1435        ITA 1435

                                       55_00_1805        ITA 1805

                                       55_00_2419        ITA 2419

                                       55_00_3220        ITA 3220

                                       55_00_3800        ITA 3800

                                       55_00_5521        ITA 5521

                                       55_00_6276        ITA 6276

                                       55_00_6501        ITA6501

                                       55_00_6539        ITA 6539

                                       55_00_6540        ITA 6540

                                       55_00_8344        ITA 8344

                56_00                                    USPTO

                                       56_00_ONTOP       USPTO Bureau Level

                                       56_00_0840        USPTO 0840

                                       56_00_1006        USPTO 1006

                                       56_00_3800        USPTO 3800

                                       56_00_5127        USPTO 5127

                                       56_00_6538        USPTO 6538

                                       56_00_6542        USPTO 6542

                                       56_00_6554        USPTO 6554

                57_00                                    NIST

                                       57_00_ONTOP       NIST Bureau Level

                                       57_00_0500        NIST 0500

                                       57_00_0515        NIST 0515

                                       57_00_0525        NIST 0525

                                       57_00_3800        NIST 3800

                                       57_00_4650        NIST 4650

                58_00                                    USTTA

                                       58_00_ONTOP       USTTA Bureau Level

                                       58_00_0700        USTTA 0700

                                       58_00_3800        USTTA 3800

                                       58_00_6540        USTTA 6540

                59_00                                    MBDA

                                       59_00_ONTOP       MBDA Bureau Level

                                       59_00_0201        MBDA 0201

                                       59_00_3800        MBDA 3800

                61_00                                    NTIA

                                       61_00_ONTOP       NTIA Bureau Level

                                       61_00_0527        NTIA 0527

                                       61_00_0550        NTIA 0550

                                       61_00_0551        NTIA 0551

                                       61_00_0552        NTIA 0552

                                       61_00_3800        NTIA 3800

                                       61_00_5396        NTIA 5396

                62_00                                    NTIS

                                       62_00_ONTOP       NTIS Bureau Level

                                       62_00_3800        NTIS 3800

                                       62_00_4295        NTIS 4295

                                       62_00_6500        NTIS 6500

                63_00                                    Census

                                       63_00_ONTOP       Census Bureau Level

                                       63_00_0401        Census 0401

                                       63_00_0450        Census 0450

                                       63_00_1099        Census 1099

                                       63_00_3220        Census 3220

                                       63_00_3800        Census 3800

                                       63_00_4512        Census 4512

                                       63_00_6050        Census 6050

                                       63_00_6275        Census 6275

                                       63_00_6540        Census 6540

                67_00                                    BIS

                                       67_00_ONTOP       BIS Bureau Level

                                       67_00_0300T       BIS 0300 Total

                                                         BIS 0300

                                                         BIS 0300_X

                                                         BIS 0300A3_4

                                                         BIS 0300A4_5

                                                         [BIS 0300_8]{.mark}

                                       67_00_1040        BIS 1040

                                       67_00_1435        BIS 1435

                                       67_00_2419        BIS 2419

                                       67_00_3220        BIS 3220

                                       67_00_3800        BIS 3800

                                       67_00_6500        BIS 6500

                                       67_00_6501        BIS 6501

                                       67_00_6276        BIS 6276

                52_00_OLD                                52_00_OLD

                                       52_00             DO NOT USE THIS ENTITY

                                                         EDA Bureau Level

                                                         0125

                                                         2050

                                                         EDA 3800

                                                         4406
  ------------- ---------------------- ----------------- -----------------------------

**Background:**

1\) The HFM major SGL account consists of the four-digit SGL account
number plus:

-   For certain proprietary account numbers (applicability is based on
    the Treasury issued FACTS I Attributes Table), the following
    attribute(s):

    -   Federal (F) or Department of Commerce (C) or NonFederal (N)

    -   Exchange (X) or NonExchange (T)

    -   Custodial (S) or NonCustodial (A)

***Note**: In HFM SGL accounts with C now represents Intra-Commerce
accounts what use to be known as F13*.

> For budgetary SGL account number 4510 (Apportionments) and 4590
> (Apportionments - Anticipated Resources -- Programs Subject to
> Apportionment) the following attribute(s):

-   Apportioned to Current Period (V)

-   Apportioned to Subsequent Periods (Q)

```{=html}
<!-- -->
```
-   For budgetary SGL account numbers 4310,4420, 4430, 4450, 4510, 4590,
    4610, 4620, 4630, 4650, 4690, 4700, 4720, 4801, 4802, 4831, 4832,
    4871, 4872, 4881, 4882, 4901, 4902, 4971, 4972, 4981, and 4982, the
    following attribute(s):

    -   Direct (D)

    -   Reimbursable (R)

```{=html}
<!-- -->
```
-   For budgetary SGL account number 4801, 4802, 4881, 4882, 4901, 4902,
    4981, and 4982, the following attributes:

```{=html}
<!-- -->
```
-   Category A (A)

-   Category B (B)

-   Exempt from Apportionment (C)

2\) Summary of Changes in HFM Accounts:

***[New Major Accounts added per TFM Transmittal Letter No.
2008-08[-03]{.mark}(for FY 2008 and FY 2009)]{.underline}***

[5600NTS Donated Revenue-Financial Resources NTS/CR]{.mark}

[5600NTA Donated Revenue-Financial Resources NTA/CR]{.mark}

[5609NTS Contra Revenue for Donations-Financial Resources NTS/DR]{.mark}

[5609NTA Contra Revenue for Donations-Financial Resources NTA/DR]{.mark}

[6790N\$A Other Expenses not Requiring Budgetary Resources NA/DR]{.mark}

[6790N\$S Other Expenses not Requiring Budgetary Resources NS/DR]{.mark}

[6790F\$A Other Expenses not Requiring Budgetary Resources FA/DR]{.mark}

[6790F\$S Other Expenses not Requiring Budgetary Resources FS/DR]{.mark}

[6790C\$A Other Expenses not Requiring Budgetary Resources CA/DR]{.mark}

[6790C\$S Other Expenses not Requiring Budgetary Resources CS/DR]{.mark}

***[Major Account deleted per TFM Transmittal Letter No.
S2-08[-03]{.mark} (for FY 2088 and FY 2009)]{.underline}***

[5600NT\$ Donated Revenue-Financial Resources NT/CR]{.mark}

[5609NT\$ Contra Revenue for Donations-Financial Resources NT/DR]{.mark}

[6790N\$\$ Other Expenses not Requiring Budgetary Resources N/DR]{.mark}

[6790F\$\$ Other Expenses not Requiring Budgetary Resources F/DR]{.mark}

[6790C\$\$ Other Expenses not Requiring Budgetary Resources C/DR]{.mark}

*[**FY 200[8]{.mark} HFM SGL Chart of Accounts -- Major
Accounts**:]{.underline}*

<table style="width:100%;">
<colgroup>
<col style="width: 7%" />
<col style="width: 8%" />
<col style="width: 8%" />
<col style="width: 0%" />
<col style="width: 6%" />
<col style="width: 7%" />
<col style="width: 17%" />
<col style="width: 13%" />
<col style="width: 21%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 8%" />
</colgroup>
<tbody>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"><strong>Description</strong></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3"><strong>AssetAccts</strong></td>
<td></td>
<td></td>
<td colspan="4"><strong>Asset Accounts (1000s)</strong></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1010$$$</td>
<td></td>
<td></td>
<td colspan="4">Fund Balance with Treasury/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1090$$$</td>
<td></td>
<td></td>
<td colspan="6">FBWT Under a Continuing Resolution /DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1110N$S</td>
<td></td>
<td></td>
<td colspan="4">Undeposted Collection NS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1110N$A</td>
<td></td>
<td></td>
<td colspan="4">Undeposted Collection NA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1120N$$</td>
<td></td>
<td></td>
<td colspan="2">Imprest Funds N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1130N$$</td>
<td></td>
<td></td>
<td colspan="4">Funds Held by the Public N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1190N$$</td>
<td></td>
<td></td>
<td colspan="2">Other Cash N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1195N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Monetary Assets N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1200N$$</td>
<td></td>
<td></td>
<td colspan="2">Foreign Currency N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1310F$S</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1310F$A</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1310C$S</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable CS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1310C$A</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1310N$S</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable NS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1310N$A</td>
<td></td>
<td></td>
<td colspan="4">Accts Receivable NA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1319F$S</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec FS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1319F$A</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec FA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1319C$S</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec CS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1319C$A</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec CA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1319N$S</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec NS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1319N$A</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Accts Rec NA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1320F$$</td>
<td></td>
<td></td>
<td colspan="6">Employ Benefit Contributions Rec F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1320N$$</td>
<td></td>
<td></td>
<td colspan="6">Employ Benefit Contributions Rec N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1325F$S</td>
<td></td>
<td></td>
<td colspan="4">Taxes Receivable FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1325F$A</td>
<td></td>
<td></td>
<td colspan="4">Taxes Receivable FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1325N$S</td>
<td></td>
<td></td>
<td colspan="4">Taxes Receivable NS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1325N$A</td>
<td></td>
<td></td>
<td colspan="4">Taxes Receivable NA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1329F$S</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Taxes Rec FS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1329F$A</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Taxes Rec FA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1329N$S</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Taxes Rec NS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1329N$A</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Taxes Rec NA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1330F$$</td>
<td></td>
<td></td>
<td colspan="6">Receiv for Transfers of Currently F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1330C$$</td>
<td></td>
<td></td>
<td colspan="6">Receiv for Transf of Currently C/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1335F$$</td>
<td></td>
<td></td>
<td colspan="6">Expenditure Transfers Receivable F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1335C$$</td>
<td></td>
<td></td>
<td colspan="6">Expenditure Transfers Receivable C/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1340N$S</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable NS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1340N$A</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable NA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1340F$S</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1340F$A</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1340C$S</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable CS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1340C$A</td>
<td></td>
<td></td>
<td colspan="4">Interest Receivable CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1349N$S</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Interest Rec NS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1349N$A</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Interest Rec NA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1349F$S</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Interest Rec FS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1349F$A</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Interest Rec FA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1349C$S</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Interest Rec CS/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1349C$A</td>
<td></td>
<td></td>
<td colspan="6">Allow for Loss on Interest Rec CA/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1350N$$</td>
<td></td>
<td></td>
<td colspan="4">Loans Receivable N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1351F$$</td>
<td></td>
<td></td>
<td colspan="4">Capitalized Loan Interest Rec-Non Credit Reform
F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1351C$$</td>
<td></td>
<td></td>
<td colspan="4">Capitalized Loan Interest Rec-Non Credit Reform
C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1359N$$</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Loans Rec N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1359F$$</td>
<td></td>
<td></td>
<td colspan="6">Allowance for Loss on Loans Rec F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1360N$S</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec NS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1360N$A</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec NA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1360F$S</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec FS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1360F$A</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec FA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1360C$S</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec CS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1360C$A</td>
<td></td>
<td></td>
<td colspan="6">Pen Fines and Admin Fees Rec CA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1369N$S</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fines&amp;Adm Fees Rec NS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1369N$A</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fines&amp;Adm Fees Rec NA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1369F$S</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fines&amp;Adm Fees Rec FS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1369F$A</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fines&amp;Adm Fees Rec FA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1369C$S</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fine&amp;Adm Fees Rec CS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1369C$A</td>
<td></td>
<td></td>
<td colspan="6">Allow Loss Pen Fine&amp;Adm Fees Rec CA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1399N$$</td>
<td></td>
<td></td>
<td colspan="4">Allowance for Subsidy N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1410F$$</td>
<td></td>
<td></td>
<td colspan="4">Advances and Prepayments F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1410C$$</td>
<td></td>
<td></td>
<td colspan="4">Advances and Prepayments C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1410N$$</td>
<td></td>
<td></td>
<td colspan="4">Advances and Prepayments N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1511N$$</td>
<td></td>
<td></td>
<td colspan="4">Oper M&amp;S Held for Use N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1512N$$</td>
<td></td>
<td></td>
<td colspan="6">Oper M&amp;S Held in Resv for FutureUse N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1513N$$</td>
<td></td>
<td></td>
<td colspan="6">Oper M&amp;S Excess Unserv &amp; Obsolete N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1514N$$</td>
<td></td>
<td></td>
<td colspan="4">Oper M&amp;S Held for Repair/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1519N$$</td>
<td></td>
<td></td>
<td colspan="4">Oper M&amp;S Allowance/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1521N$$</td>
<td></td>
<td></td>
<td colspan="6">Inventory Purchased for Resale N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1522N$$</td>
<td></td>
<td></td>
<td colspan="6">Inven Held in Resv for Future Sale N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1523N$$</td>
<td></td>
<td></td>
<td colspan="4">Inventory Held for Repair N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1524N$$</td>
<td></td>
<td></td>
<td colspan="6">Inven Excess Obsolete &amp; Unserv N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1525N$$</td>
<td></td>
<td></td>
<td colspan="4">Inventory Raw Materials N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1526N$$</td>
<td></td>
<td></td>
<td colspan="4">Inventory Work in Process N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1527N$$</td>
<td></td>
<td></td>
<td colspan="4">Inventory Finished Goods N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1529N$$</td>
<td></td>
<td></td>
<td colspan="4">Inventory Allowance N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1531N$$</td>
<td></td>
<td></td>
<td colspan="6">Seized Monetary Instruments N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1532N$$</td>
<td></td>
<td></td>
<td colspan="4">Seized Cash Deposited N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1541N$$</td>
<td></td>
<td></td>
<td colspan="6">Forfeited Property Held for Sale N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1542N$$</td>
<td></td>
<td></td>
<td colspan="6">Forfeit Prop Held for Donation/Use N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1549N$$</td>
<td></td>
<td></td>
<td colspan="6">Forfeited Property Allowance N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1551N$$</td>
<td></td>
<td></td>
<td colspan="4">Foreclosed Property N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1559N$$</td>
<td></td>
<td></td>
<td colspan="6">Foreclosed Property Allowance N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1561N$$</td>
<td></td>
<td></td>
<td colspan="6">Com Held Under Price&amp;Stab Supp Prog N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1569N$$</td>
<td></td>
<td></td>
<td colspan="4">Commod Allowance N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1571N$$</td>
<td></td>
<td></td>
<td colspan="6">Stockpile Materials Held in Reserve N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1572N$$</td>
<td></td>
<td></td>
<td colspan="6">Stockpile Materials Held for Sale N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1591N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Related Property N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1599N$$</td>
<td></td>
<td></td>
<td colspan="6">Other Related Property Allowance N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1610F$$</td>
<td></td>
<td></td>
<td colspan="6">Invest in Treas Sec Iss by Pub Debt F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1610N$$</td>
<td></td>
<td></td>
<td colspan="6">Invest in Treas Sec Iss by Pub Debt N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1611F$$</td>
<td></td>
<td></td>
<td colspan="6">Disc on Treas Sec Issu by Pub Debt F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1611N$$</td>
<td></td>
<td></td>
<td colspan="6">Disc on Treas Sec Issu by Pub Debt N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1612F$$</td>
<td></td>
<td></td>
<td colspan="6">Prem on Treas Sec Issued by Pub Dbt F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1612N$$</td>
<td></td>
<td></td>
<td colspan="6">Prem on Treas Sec Issued by Pub Dbt N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1613F$$</td>
<td></td>
<td></td>
<td colspan="6">Amort D&amp;P Treas Sec Iss by Pub Debt F/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1613N$$</td>
<td></td>
<td></td>
<td colspan="2">Amort D&amp;P Treas Sec Iss by Pub Debt N/ER</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1618F$$</td>
<td></td>
<td></td>
<td colspan="2">Market Adjustment/ER</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1618N$$</td>
<td></td>
<td></td>
<td colspan="2">Market Adjustment/ER</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1620F$$</td>
<td></td>
<td></td>
<td colspan="6">Invest in Sec Other Thn PubDebt Sec F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1620N$$</td>
<td></td>
<td></td>
<td colspan="6">Invest in Sec Other Thn PubDebt Sec N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1621F$$</td>
<td></td>
<td></td>
<td colspan="6">Disc on Sec Other Than Pub Debt Sec F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1621N$$</td>
<td></td>
<td></td>
<td colspan="6">Disc on Sec Other Than Pub Debt Sec N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1622F$$</td>
<td></td>
<td></td>
<td colspan="6">Prem on Sec Other Than Pub Debt Sec F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1622N$$</td>
<td></td>
<td></td>
<td colspan="6">Prem on Sec Other Than Pub Debt Sec N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1623F$$</td>
<td></td>
<td></td>
<td colspan="6">Amort D&amp;P on Sec Oth Than Pub Debt F/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1623N$$</td>
<td></td>
<td></td>
<td colspan="6">Amort D&amp;P on Sec Oth Than Pub Debt N/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1630F$$</td>
<td></td>
<td></td>
<td colspan="6">Inv in US Trea Zero Coup Bonds by Pub/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1631F$$</td>
<td></td>
<td></td>
<td colspan="6">Disc on US Trea Zero Coup by Pub Debt/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1633F$$</td>
<td></td>
<td></td>
<td colspan="6">Amort of Disc on US Trea Zero by Pub/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1638F$$</td>
<td></td>
<td></td>
<td colspan="6">Mkt Adj Inv in USTreas Zero Coup Bnd/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1639F$$</td>
<td></td>
<td></td>
<td colspan="6">Contra Mkt adj Inv in US Treas Zero/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1690F$$</td>
<td></td>
<td></td>
<td colspan="4">Other Investments F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1690N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Investments N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1711N$$</td>
<td></td>
<td></td>
<td colspan="4">Land and Land Rights N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1712N$$</td>
<td></td>
<td></td>
<td colspan="2">Impr to Land N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1719N$$</td>
<td></td>
<td></td>
<td colspan="4">Acc Dep on Impr to Land N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1720N$$</td>
<td></td>
<td></td>
<td colspan="4">Construction in Progress N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1730N$$</td>
<td></td>
<td></td>
<td colspan="6">Buildings Impr and Renovations N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1739N$$</td>
<td></td>
<td></td>
<td colspan="6">Acc Dep on Bldgs Impr &amp; Renovations N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1740N$$</td>
<td></td>
<td></td>
<td colspan="6">Other Structures and Facilities N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1749N$$</td>
<td></td>
<td></td>
<td colspan="6">Acc Dep on Other Structures &amp; Facil N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1750N$$</td>
<td></td>
<td></td>
<td colspan="2">Equipment N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1759N$$</td>
<td></td>
<td></td>
<td colspan="4">Acc Dep on Equipment N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1810N$$</td>
<td></td>
<td></td>
<td colspan="4">Assets Under Capital Lease N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1819N$$</td>
<td></td>
<td></td>
<td colspan="6">Acc Dep on Assets Under Cap Lease N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1820N$$</td>
<td></td>
<td></td>
<td colspan="2">Leasehold Impr N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1829N$$</td>
<td></td>
<td></td>
<td colspan="6">Acc Amort on Leasehold Impr N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1830N$$</td>
<td></td>
<td></td>
<td colspan="4">Internal Use Software N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1832N$$</td>
<td></td>
<td></td>
<td colspan="6">Internal Use Software in Development/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1839N$$</td>
<td></td>
<td></td>
<td colspan="6">Acc Amort on Internal Use Software N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1840N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Natural Resources N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1849N$$</td>
<td></td>
<td></td>
<td colspan="4">Allowance for Depletion N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1890N$$</td>
<td></td>
<td></td>
<td colspan="6">Other Gen Property Plant and Equip N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1899N$$</td>
<td></td>
<td></td>
<td colspan="6">Accum Depr on Other General PPE/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1921C$A</td>
<td></td>
<td></td>
<td colspan="4">Receivable from Approp CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1921C$S</td>
<td></td>
<td></td>
<td colspan="4">Receivable from Approp CS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1921F$A</td>
<td></td>
<td></td>
<td colspan="4">Receivable from Approp FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1921F$S</td>
<td></td>
<td></td>
<td colspan="4">Receivable from Approp FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1990F$$</td>
<td></td>
<td></td>
<td colspan="2">Other Assets F/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">1990C$$</td>
<td></td>
<td></td>
<td colspan="2">Other Assets C/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">1990N$$</td>
<td></td>
<td></td>
<td colspan="2">Other Assets N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="3"><strong>LiabAccts</strong></td>
<td></td>
<td></td>
<td colspan="4"><strong>Liability Accounts (2000s)</strong></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2110C$A</td>
<td></td>
<td></td>
<td colspan="2">Accts Pyble CA/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2110C$S</td>
<td></td>
<td></td>
<td colspan="2">Accts Pyble CS/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2110F$A</td>
<td></td>
<td></td>
<td colspan="2">Accts Pyble FA/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2110F$S</td>
<td></td>
<td></td>
<td colspan="2">Accts Pyble FS/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2110N$A</td>
<td></td>
<td></td>
<td>2110NA/CR</td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2110N$S</td>
<td></td>
<td></td>
<td colspan="2">Accts Pyble N/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2120F$$</td>
<td></td>
<td></td>
<td colspan="4">Disbursements in Transit F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2120C$$</td>
<td></td>
<td></td>
<td colspan="4">Disbursements in Transit C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2120N$$</td>
<td></td>
<td></td>
<td colspan="4">Disbursements in Transit N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2130F$$</td>
<td></td>
<td></td>
<td colspan="4">Contract Holdbacks F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2130C$$</td>
<td></td>
<td></td>
<td colspan="4">Contract Holdbacks C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2130N$$</td>
<td></td>
<td></td>
<td colspan="4">Contract Holdbacks N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2140F$$</td>
<td></td>
<td></td>
<td colspan="4">Accrued Interest Pyble F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2140C$$</td>
<td></td>
<td></td>
<td colspan="4">Accrued Interest Pyble C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2140N$$</td>
<td></td>
<td></td>
<td colspan="4">Accrued Interest Pyble N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2150F$$</td>
<td></td>
<td></td>
<td colspan="6">Pyble for Transf of Curr Invest Bal F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2150C$$</td>
<td></td>
<td></td>
<td colspan="6">Pyble for Transf of Curr Inv Bal C/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2155F$$</td>
<td></td>
<td></td>
<td colspan="4">Expend Transf Pyble F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2155C$$</td>
<td></td>
<td></td>
<td colspan="4">Expend Transf Pyble C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2160N$$</td>
<td></td>
<td></td>
<td colspan="6">Entitlement Benfs Due and Pyble N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2170F$$</td>
<td></td>
<td></td>
<td colspan="6">Subsidy Pyble to Fin Account F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2170C$$</td>
<td></td>
<td></td>
<td colspan="6">Subsidy Pyble to Fin Account C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2179F$$</td>
<td></td>
<td></td>
<td colspan="6">Con Liab Subsidy Pyble to Fin Acct F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2179C$$</td>
<td></td>
<td></td>
<td colspan="6">Con Liab Sub Pyble to Fin Acct C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2180N$$</td>
<td></td>
<td></td>
<td colspan="4">Loan Guarantee Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2190F$$</td>
<td></td>
<td></td>
<td colspan="4">Other Liabilities With Related Budgetary Oblig.F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2190C$$</td>
<td></td>
<td></td>
<td colspan="4">Other Liabilities With Related Budgetary Oblig.
C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2190N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Liabilities With Related Budgetary Oblig.
N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2210N$$</td>
<td></td>
<td></td>
<td colspan="6">Accrued Funded Payroll and Leave N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2211N$$</td>
<td></td>
<td></td>
<td colspan="4">Withholdings Pyble N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2213F$$</td>
<td></td>
<td></td>
<td colspan="6">Emplr Contr &amp; Payroll Taxes Pyble F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2213N$$</td>
<td></td>
<td></td>
<td colspan="6">Emplr Contr &amp; Payroll Taxes Pyble N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2215F$$</td>
<td></td>
<td></td>
<td colspan="6">Other Post Empl Benf Due and Pyble F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2215N$$</td>
<td></td>
<td></td>
<td colspan="6">Other Post Empl Benf Due and Pyble N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2216N$$</td>
<td></td>
<td></td>
<td colspan="6">Pension Benf Due Pyble to Bnfcries N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2217N$$</td>
<td></td>
<td></td>
<td colspan="4">Benf Prem Pyble to Carriers N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2218N$$</td>
<td></td>
<td></td>
<td colspan="6">Life Ins Benf Due&amp;Pyble to Bnfcries N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2220N$$</td>
<td></td>
<td></td>
<td colspan="4">Accrued Annual Leave N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2225F$$</td>
<td></td>
<td></td>
<td colspan="4">Unfunded FECA Liab F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2290F$$</td>
<td></td>
<td></td>
<td colspan="6">Other Unfunded Empl Related Liab F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2290N$$</td>
<td></td>
<td></td>
<td colspan="6">Other Unfunded Empl Related Liab N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2310F$$</td>
<td></td>
<td></td>
<td colspan="4">Liability for Advances and Prepayments F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2310C$$</td>
<td></td>
<td></td>
<td colspan="4">Liability for Advances and Prepayments C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2310N$$</td>
<td></td>
<td></td>
<td colspan="4">Liability for Advances and Prepayments N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2320N$$</td>
<td></td>
<td></td>
<td colspan="3">Other Deferred Revenue N/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2400F$$</td>
<td></td>
<td></td>
<td colspan="6">Liab for Dep Clearing&amp;Undep Coll F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2400C$$</td>
<td></td>
<td></td>
<td colspan="6">Liab for Dep Clearing&amp;Undep Coll C/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2400N$$</td>
<td></td>
<td></td>
<td colspan="6">Liab for Dep Clearing&amp;Undep Coll N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2510F$$</td>
<td></td>
<td></td>
<td colspan="6">Principal Pyble to Public Debt F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2511F$$</td>
<td></td>
<td></td>
<td colspan="6">Capitalized Loan Interest Payable-Non Credit Reform
F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2511C$$</td>
<td></td>
<td></td>
<td colspan="6">Capitalized Loan Interest Payable-Non Credit Reform
C/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2520F$$</td>
<td></td>
<td></td>
<td colspan="6">Principal Pyble to Federal Fin Bank F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2530F$$</td>
<td></td>
<td></td>
<td colspan="6">Sec Iss by Fed Agny G&amp;SFin Auth Net F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2530N$$</td>
<td></td>
<td></td>
<td colspan="6">Sec Iss by Fed Agny G&amp;SFin Auth Net N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2531F$$</td>
<td></td>
<td></td>
<td colspan="6">Dis on Sec Iss by Fed Agny G&amp;S F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2531N$$</td>
<td></td>
<td></td>
<td colspan="6">Dis on Sec Iss by Fed Agny G&amp;S N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2532F$$</td>
<td></td>
<td></td>
<td colspan="6">Pre on Sec Iss by Fed Agny G&amp;S F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2532N$$</td>
<td></td>
<td></td>
<td colspan="6">Pre on Sec Iss by Fed Agny G&amp;S N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2533F$$</td>
<td></td>
<td></td>
<td colspan="6">Am of Dis or Pre on Sec Iss by Fed F/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2533N$$</td>
<td></td>
<td></td>
<td colspan="6">Am of Dis or Pre on Sec Iss by Fed N/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2540F$$</td>
<td></td>
<td></td>
<td colspan="4">Participation Certificates F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2540N$$</td>
<td></td>
<td></td>
<td colspan="4">Participation Certificates N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2590F$$</td>
<td></td>
<td></td>
<td colspan="2">Other Debt F/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2590N$$</td>
<td></td>
<td></td>
<td colspan="2">Other Debt N/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2610N$$</td>
<td></td>
<td></td>
<td colspan="4">Actuarial Pension Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2620N$$</td>
<td></td>
<td></td>
<td colspan="4">Actuarial Health Insur Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2630N$$</td>
<td></td>
<td></td>
<td colspan="4">Actuarial Life Insur Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2650N$$</td>
<td></td>
<td></td>
<td colspan="4">Actuarial FECA Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2690N$$</td>
<td></td>
<td></td>
<td colspan="4">Other Actuarial Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2910N$$</td>
<td></td>
<td></td>
<td colspan="6">Pr Liens OS Acquired Collateral N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2920F$$</td>
<td></td>
<td></td>
<td colspan="2">Contingent Liab F/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2920C$$</td>
<td></td>
<td></td>
<td colspan="2">Contingent Liab C/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2920N$$</td>
<td></td>
<td></td>
<td colspan="2">Contingent Liab N/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2940F$$</td>
<td></td>
<td></td>
<td colspan="4">Capital Lease Liab F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2940C$$</td>
<td></td>
<td></td>
<td colspan="4">Capital Lease Liab C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2940N$$</td>
<td></td>
<td></td>
<td colspan="4">Capital Lease Liab N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2950F$$</td>
<td></td>
<td></td>
<td colspan="6">Liab Subsidy Rel to Undisb Loans F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2950C$$</td>
<td></td>
<td></td>
<td colspan="6">Liab Subsidy Rel to Undisb Loans C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2960F$$</td>
<td></td>
<td></td>
<td colspan="4">Accounts Payable From Canceled Appropriations F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2960C$$</td>
<td></td>
<td></td>
<td colspan="4">Accounts Payable From Canceled Appropriations C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2960N$$</td>
<td></td>
<td></td>
<td colspan="4">Accounts Payable From Canceled Appropriations N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2970F$A</td>
<td></td>
<td></td>
<td colspan="4">Liability for Capital Transfers to the General Fund of
Treas FA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td></td>
<td colspan="2">2970F$S</td>
<td></td>
<td></td>
<td colspan="4">Liability for Capital Transfer to the General Fund of
Treas FS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td></td>
<td colspan="2">2980C$S</td>
<td></td>
<td></td>
<td colspan="3">Custodial Liab CS/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2980F$S</td>
<td></td>
<td></td>
<td colspan="3">Custodial Liab FS/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2980N$S</td>
<td></td>
<td></td>
<td colspan="3">Custodial Liab NS/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td><mark></mark></td>
<td colspan="2">2985F$A</td>
<td></td>
<td></td>
<td colspan="3">Liability for Non-Entity Assets Not Reported on SCA
FA/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td><mark></mark></td>
<td colspan="2">2985C$A</td>
<td></td>
<td></td>
<td colspan="3">Liability for Non-Entity Assets Not Reported on SCA
CA/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2990F$$</td>
<td></td>
<td></td>
<td colspan="3">Other Liabilities W/out Related Budg Oblig F/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2990C$$</td>
<td></td>
<td></td>
<td colspan="3">Other Liabilities W/out Related Budg Oblig C/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2990N$$</td>
<td></td>
<td></td>
<td colspan="3">Other Liabilities W/out Related Budg Oblig N/CR</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2995F$$</td>
<td></td>
<td></td>
<td colspan="6">Estimated Cleanup Cost Liab F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="2">2995C$$</td>
<td></td>
<td></td>
<td colspan="6">Estimated Cleanup Cost Liab C/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2">2995N$$</td>
<td></td>
<td></td>
<td colspan="6">Estimated Cleanup Cost Liab N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="3">IcDiffRecPay</td>
<td></td>
<td colspan="4">IC Diff Receivables/Payables</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffAdvToFrom</td>
<td></td>
<td colspan="6">IC Diff Advances To/Advances From</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="3">IcDiffOthAstLia</td>
<td></td>
<td colspan="6">IC Diff Other Assets/Other Liabilities</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffIntRecPay</td>
<td></td>
<td colspan="4">IC Diff Interest Rec/Interest Pay</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="3">IcDiffExRecPay</td>
<td></td>
<td colspan="6">IC Diff Expend Trf Rec/Expend Trf Pay</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffRecPayTrf</td>
<td></td>
<td colspan="4">IC Diff Rec Trf Curr/Pay Trf Curr</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="2"><strong>NetPosAccts</strong></td>
<td colspan="2"></td>
<td></td>
<td colspan="4"><strong>Net Position Accounts (3000s)</strong></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3100$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unexpappropriation Cumulative/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3101$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unexpapprop Appropriation Rec'd/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3102F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unexpapprop Transfers In F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3102C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unexpapprop Transfers In C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3103F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unexpapprop Transfers Out F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3103C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unexpapprop Transfers Out C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3106$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unexpapprop Adjustments/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3107$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Unexpapprop Used/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3108$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unexpended Approp Prior Pd Adj Rest/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3109$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expended Approp Prior Pd Adj Not Rest/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>3310$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Cumulative Results of Operations/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiff31023Trf</td>
<td></td>
<td colspan="6">ICDIFF 3102 3103 Transfers In/Out</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="2"><strong>FinSrcAccts</strong></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><strong>Financ Source &amp; Revenue Accts
(5000s)</strong></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5100CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Revenue Fr Goods Sold CX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5100FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Revenue Fr Goods Sold FX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5100NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Revenue Fr Goods Sold NX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5109CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Goods Sold FX13X/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5109FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Goods Sold FX/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5109NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contra Rev for Goods Sold NX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5200CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Revenue Fr Services Provided CX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5200FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Revenue Fr Services Provided FX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5200NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Revenue Fr Services Provided NX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5209CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Services Provided CX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5209FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Svc Provided FX/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5209NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Svc Provided NX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other CTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other CTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other CXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other CXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other FTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other FTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other FXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other FXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other NTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other NTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5310NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other NXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5310NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Revenue Other NXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments CTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments CTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments CXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments CXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments FTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments FTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments FXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments FXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments NTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments NTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5311NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments NXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5311NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Investments NXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvt'd CTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvt'd CTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue LoanUninvested CXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue LoanUninvested CXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested FTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested FTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested FXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested FXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested NTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested NTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5312NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested NXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5312NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Revenue Loans/Uninvested NXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest LoanRec CTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest LoanRec CTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Int Loan Rec CXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Int Loan Rec CXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec FTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec FTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec FXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec FXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec NTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec NTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5317NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec NXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5317NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Loan Rec NXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest CTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest CTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest CXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest CXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest FTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest FTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest FXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest FXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest NTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest NTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5318NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest NXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5318NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Rev for Interest Invest NXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Oth CTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Oth CTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Oth CXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Oth CXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other FTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other FTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other FXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other FXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other NTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other NTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5319NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other NXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5319NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Interest Other NXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue CTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue CTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue CXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue CXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue FTA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue FTS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue FXA/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue FXS/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue NX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue NT/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5320NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue NX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5320NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Pen Fines &amp; Adm Fees Revenue NX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees CTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees CTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees CXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees CXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees FTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees FTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees FXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees FXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees NTA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees NTS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5329NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees NXA/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5329NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Pen Fines&amp;Adm Fees NXS/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5400CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue CT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5400CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue CX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5400FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue FT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5400FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue FX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5400NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue NT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5400NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Benf Prog Revenue NX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5409CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev CT/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5409CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev CX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5409FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev FT/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5409FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev FX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5409NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev NT/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5409NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Con Rev for Benf Prog Rev NX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5500CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Insur and Guarantee Prem Rev CX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5500FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Insur and Guarantee Prem Rev FX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5500NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Insur and Guarantee Prem Rev NX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5509CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev forInsur&amp;Guaran Prem Rev CX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5509FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Insur&amp;Guaran Prem Rev FX/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5509NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Con Rev for Insur&amp;Guaran Prem Rev NX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td><mark>5600NTS</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Donated Revenue Financial Res NTS/CR</mark></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td></td>
<td><mark>5600NTA</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Donated Revenue Financial Res NTA/CR</mark></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td></td>
<td><mark>5609NTS</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Con Rev for Donations Fin Res NTS/DR</mark></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td></td>
<td><mark>5609NTA</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Con Rev for Donations Fin Res NTA/DR</mark></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td></td>
<td>5610NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Donated Rev Nonfin Resources NT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5619NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Donated Rev Nonfin Res NT/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5700$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Expended Approp/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5708$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expended Approp Prior Pd Adj Restat/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5709$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expended Approp Prior Pd Adj Not ResT/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5720F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Fin Sources Transf In Without Reimb F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5720C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Fin Sources Transf In WO Reimb C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5730F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Fin Sources Transf Out WO Reimb F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5730C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Fin Sources Transf Out WO Reimb C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5740F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Earmarked Recpts Trans In F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5740C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Earmarked Recpts Trans In C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5745F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Earmarked Recpts Trans Out F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5745C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Earmarked Recpts Trans Out C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5750F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expend Fin Sources Transf In F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5750C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expend Fin Sources Transf In C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5755F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Nonexp Trust Fund Fin Sour Trans In F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5755C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Nonexp Trust Fund Fin SourTransIn C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5760F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expend Fin Sources Transf Out F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5760C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Expend Fin Sources Transf Out C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5765F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Nonexp Trust Fund Fin Sour TransOut F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5765C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Nonexp Trust Fund FinSourcTransOutC/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5775F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">NonBud Fin Sources TransIn F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5775C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">NonBud Fin Sources TransIn C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5776F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">NonBud Fin Sources TransOut F/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5776C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">NonBud Fin Sources TransOut C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5780F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Imputed Fin Sources F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5790F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Fin Sources F/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5791F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Adj to Fin Sources-Dwnwd Reest F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5799$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Adj of Approp Used/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5800FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Collected FTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5800FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Collected FTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5800NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Collected NTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5800NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Collected NTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5801FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Accrual Adj FTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5801FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Accrual Adj FTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5801NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Accrual Adj NTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5801NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Accrual Adj NTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5809FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contra Revenue for Taxes FTA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5809FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contra Revenue for Taxes FTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5809NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Taxes NTA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5809NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Taxes NTS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5890FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Refunds FTA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5890FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Refunds FTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5890NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Refunds NTA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5890NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Tax Revenue Refunds NTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue CTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue CTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue CXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue CXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue FTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue FTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue FXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue FXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue NTA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue NTS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5900NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue NXA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5900NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Revenue NXS/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909CTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Rev CTA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Rev CTS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909CXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Rev CXA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Rev CXS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909FTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue FTA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue FTS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909FXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue FXA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue FXS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909NTA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue NTA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue NTS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5909NXA</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue NXA/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5909NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Revenue for Other Revenue NXS/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5990CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others CTS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5990CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others CXS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5990FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others FTS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5990FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others FXS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5990NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others NTS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5990NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Coll for Others NXS/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5991CTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others CTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5991CXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others CXS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5991FTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others FTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5991FXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others FXS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5991NTS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others NTS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5991NXS</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Accrued Coll for Others NXS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5993F$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset to Non-Entity Coll FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5993C$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset to Non-Entity Coll CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5994F$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset to Non-Entity Accrued Coll FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5994C$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset to Non-Entity Accrued Coll CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td><mark></mark></td>
<td>5997F$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Financing Sources Transferred In from Custodial
Statement Collections FA/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td><mark></mark></td>
<td>5998F$S</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Custodial Collections Transferred out to a Treasury
Account Symbol Other Than the General Fund of the Treasury FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="3">IcDiffTrfInOuts</td>
<td></td>
<td colspan="4">IC Differ Transfers In/Transfers Out</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td><strong>ExpAccts</strong></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="4"><strong>Expense Accounts (6000s)</strong></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6100F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Oper Expenses/Prog Costs F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6100C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Oper Expenses/Prog Costs C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6100N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Oper Expenses/Prog Costs N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6190F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Bad Debt Exp Incur for Oth F/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6190C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Bad Debt Exp Incur for Oth C/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6190N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contra Bad Debt Exp Incur for Oth N/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6199N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Adj to Subsidy Expense N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6310F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Interest Exp on Borrowing Fr Treas F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6320F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Expenses on Sec F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6320N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Expenses on Sec N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6330C$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses CA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6330C$S</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses CS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6330F$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses FA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6330F$S</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses FS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6330N$A</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses NA/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6330N$S</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Interest Expenses NS/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td><p>6400F$$</p>
<p>6400C$$</p></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"><p>Benf Expense F/DR</p>
<p>Benf Expense C/DR</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6400N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Benf Expense N/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6500N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Cost of Goods Sold N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6600N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Applied Overhead N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6610N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Cost Capitalization Offset/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6710N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Depr Amort and Depletion N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6720F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Bad Debt Expense F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6720C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Bad Debt Expense C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6720N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Bad Debt Expense N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6730F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Imputed Costs F/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td><mark></mark></td>
<td><mark>6790N$A</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Oth Expenses Not Req Budg Res NA/DR</mark></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td><mark></mark></td>
<td><mark>6790N$S</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Oth Expenses Not Req Budg Res NS/DR</mark></td>
</tr>
<tr class="odd">
<td><mark></mark></td>
<td><mark></mark></td>
<td><mark>6790F$A</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="6"><mark>Oth Expenses Not Req Budg Resour FA/DR</mark></td>
</tr>
<tr class="even">
<td><mark></mark></td>
<td></td>
<td><mark>6790F$S</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="4"><mark>Oth Expenses Not Req Budg Resour FS/DR</mark></td>
<td colspan="2"><mark></mark></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td><mark>6790C$A</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="4"><mark>Oth Expenses Not Req Budg Resour CA/DR</mark></td>
<td colspan="2"><mark></mark></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td><mark>6790C$S</mark></td>
<td colspan="2"><mark></mark></td>
<td><mark></mark></td>
<td colspan="4"><mark>Oth Expenses Not Req Budg Resour CS/DR</mark></td>
<td colspan="2"><mark></mark></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6800F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Future Funded Expenses F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6800C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Future Funded Expenses C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6800N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Future Funded Expenses N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6850F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Empr Contr NR CY Budg Auth(Unoblig) F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6900F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Nonproduction Costs F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>6900C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Nonproduction Costs C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>6900N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Nonproduction Costs N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffRevExp</td>
<td></td>
<td colspan="4">IC Diff Revenues/Expenses</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="2"><strong>GnLsMiscAccts</strong></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><strong>Gains/Losses/Miscell Accounts
(7000s)</strong></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7110CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Oth CT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7110CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Oth CX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7110FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Oth FT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7110FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Other FX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7110NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Other NT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7110NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Assets Other NX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7111CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Invest CT/CRG</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7111CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Invest CX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7111FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Investment FT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7111FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Investment FX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7111NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Investment NT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7111NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposition of Investment NX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7112CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing CT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7112CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing CX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7112FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing FT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7112FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing FX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7112NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing NT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7112NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Gains on Disposit of Borrowing NX/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7180CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains CT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7180CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains CX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7180FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains FT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7180FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains FX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7180NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains NT/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7180NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Gains NX/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7190CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains CT/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7190CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains CX/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7190FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains FT/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7190FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains FX/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7190NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains NT/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7190NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Gains NX/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7210CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposition of Assets CT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7210CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposition of Assets CX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7210FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposition of Assets FT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7210FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposition of Assets FX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7210NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Dispos of Assets Other NT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7210NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Dispos of Assets Other NX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7211CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loss on Disposition of Invest CT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7211CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loss on Disposition of Invest CX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7211FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loss on Disposition of Investment FT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7211FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loss on Disposition of Investment FX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7211NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loss on Disposition of Investment NT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7211NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Investment NX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7212CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing CT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7212CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing CX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7212FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing FT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7212FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing FX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7212NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing NT/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7212NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Losses on Disposit of Borrowing NX/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7280CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Loss CT/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7280CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Loss CX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7280FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Unrealized Loss FT/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7280FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Unrealized Loss FX/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7280NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Loss NT/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7280NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unrealized Loss NX/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7290CT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses CT/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7290CX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses CX/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7290FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses FT/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7290FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses FX/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7290NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses NT/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7290NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Other Losses NX/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7300F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Extraordinary Items F/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7300C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Extraordinary Items C/ER</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7300N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Extraordinary Items N/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7400F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Prior Period Adj Restated F/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7400C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Prior Period Adj Restated C/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7400N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Prior Period Adj Restated N/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7401F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Prior Period Adj Restated F/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7401C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Prior Period Adj Restated C/ER</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7401N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Prior Period Adj Restated N/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7500FT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Distribution of Income Dividend FT/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7500FX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Distribution of Income Dividend FX/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7500NT$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Distribution of Income Dividend NT/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>7500NX$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Distribution of Income Dividend NX/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>7600N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Changes in Actuarial Liab N/ER</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffExGnsLoss</td>
<td></td>
<td colspan="4">IC Diff Exch Gains/Exch Losses</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td colspan="3">IcDiffNexGnsLos</td>
<td></td>
<td colspan="6">IC Diff Nonexch Gains/Nonexch Losses</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="3">IcDiffPriorPrd</td>
<td></td>
<td colspan="4">IC Diff Prior Period Adjustments</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>BalBudgetary</strong></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="4"><strong>Balancing Account Budgetary</strong></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="2"><strong>BudResAccts</strong></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><strong>Budgetary Resources Accounts (4000s to
4300s)</strong></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4032$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Indefinite Contract Auth/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4034$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Adj to Contract Auth/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4042$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Estimated Indefinite Borrowing Auth/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4044$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">AnticipdReductions to Borrowing Auth/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4047$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Anticipated Transfers to Treas/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4060$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Coll Fr Non Federal Sour/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4070$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Coll Fr Federal Sour/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4081$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Amounts Aprop From a Specif Treas/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4082$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allocations of Realized Authority/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4083$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Transfers Current Year Authority Rec/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4111$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Debt Liquidation Approp/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4112$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Liquidation of Deficiency Approp/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4114$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Trust or Spec Fund Recpts/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4115$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Loan Subsidy Approp/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4117$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Loan Adm Exp Approp/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4118$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Re estd Loan Subsidy Approp/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4119$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Approp Realized/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4120$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Approp Anticipated Indef/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4123$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS</p>
<p>Reclassified - Receivable - Temporary Reduction/</p>
<p>Cancellation /DR</p></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4124$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS</p>
<p>Reclassified - Payable - Temporary Reduction/</p>
<p>Cancellation /CR</p></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4125$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Loan Modification Adj Transfer Approp/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4126$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS
-</p>
<p>Receivable /DR</p></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4127$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS
-</p>
<p>Receivable /CR</p></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4128$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS
-</p>
<p>Transfers-In /DR</p></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4129$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Amounts Appropriated From Specific Invested TAFS
-</p>
<p>Transfers- Out/CR</p></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4130$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp to Liquid Contract Auth Withdr/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4131$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Current Yr Contract Auth Realized/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4132$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Current Yr Contract Auth Realized Indefi</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4133$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Reductions of Contract Authority/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4134$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contract Authority Withdrawn/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4135$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contract Auth Liquidated/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4136$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contract Authority Liquidated/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4137$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Contract Auth to be Liq by Trust fund/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4138$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp to Liquid Contract Authority/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4139$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Contract Auth Carried Forward/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4140$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Substitution of Borrowing Authority/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4141$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Current Yr Borrowing Auth Realized/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4143$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Reductions to Borrowing Auth/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4144$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Borrowing Authority Withdrawn/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4145$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Borrowing Auth Converted to Cash/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4146$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Repay of Debt Curr Yr Auth/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4147$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Repayment of Debt Pror Yr Bal/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4148$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Resources Realized Fr Borrowing Auth/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4149$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Borrowing Auth Carried Forward/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4150$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Reappropriations/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4151$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Act Cap transf to Gen Fund CYr Auth/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4152$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Act Cap Transf to Gen Fund Pr Yr Bal/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4157$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Auth Avail Recpt ApprBalPrevPrecld Ob/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4158$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Auth Avail OffsetCollBalPrevPrecld Ob/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4160$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Transf Current Yr Auth/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4165$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allocation of Auth Ant fm Invest Bal/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4166$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Alloc of Auth To Be Transf'd Inv Bal/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4167$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Alloc of Realized Auth Trn Invst Bal/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4168$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Alloc of Realized Auth NotTransf/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4170$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Transf Current Yr Auth/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4171$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Non Allocation Transf Inv Bal Rec</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4172$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Non Allocation Transf Inv Bal Pay</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4173$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Non Allocation Trans of Invest/ER</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4175$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Alloc Transf of Curr Yr Auth Noninv/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4176$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allocation Transfer Prior Yr Bal/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4180$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Anticipated Transf Prior Yr Bal/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4190$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Transf Prior Yr Bal/ER</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4191$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Balance Trnsf Extension of Avail/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4192$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Balance Trnsf Unexpired to Expired</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4195$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Transfer of Obligated Bal/ER</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4199$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Transfer of Expired Expenditure Rec/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4201$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Total Actual Resources Collected/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4210$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Reimb and Other Income/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4212$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Liquidation Deficiency OffsettingColl/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4215$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticpatd Approp TrustFd Expnd Transf/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4221$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unfilled Customer Orders Without Adv/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4222$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unfilled Customer Orders With Adv/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4225$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Trust Fund Expend Transf Rec/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4230$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unfilled Customer Orders W/out Adv/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4231$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unfilled Customer Orders With Adv/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4232$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp Trust Fund Expenditure Trans/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4233$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Reimb and Other Income Earned Rec/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4234$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Other Federal Receivable Transfer/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4251$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Reimb and Other Income Earned Rec/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4252$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Reimb and Other Income Earned Collect/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4255$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Approp TrustFund Expnd Transf Collect/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4260$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Collect of Gov type Fees/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4261$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Collect of Business Type Fees/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4262$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Actual Coll of Loan Principal/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4263$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Actual Coll of Loan Interest/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4264$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Actual Coll of Rent/DR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4265$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Coll FrSale of Foreclosed Prop/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4266$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Other Actual Coll Bus type Non Fed/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4267$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Other Actual Coll Gov type Non Fed/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4271$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Prog Fund Subsidy Coll/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4273$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Collected Fr Treas/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4275$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Coll Fr Liquidating Fund/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4276$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Actual Coll Fr Fin Fund/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4277$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Actual Coll Federal/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4281$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Actual Prog Fund Subsidy Rec/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4283$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Interest Rec Fr Treas/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4285$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Rec Fr the Liquidating Fund/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4286$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Rec Fr the Fin Fund/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4287$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Other Federal Recs/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4290$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Amort &amp; Mkt Adj – Investmts in Zero Coupon
Bonds/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4310$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Recov of Prior Yr Oblig/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4310D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Recov of PY Oblig/DIR/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4310R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipated Recov of PY Oblig/REI/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4320$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Adj for Changes in PY Alloc of BR/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4350$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Canceled Auth/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4351$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Part or Early Cancellation of Auth with Warrant/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4355$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Cancellation of App from unavailable Receipts</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4356$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Cancellation of App from Invested Balances</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4357$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Cancellation of App from Inv Trust Special Funds</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4382$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Rescission New Budg Auth Special&amp;Trst/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4383$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Rescission PriorYear Special&amp;Trst/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4384$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><p>Temporary Reduction/Cancellation Returned by</p>
<p>Appropriation /CR</p></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4387$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Temp Reduc of Approp fm Unav/Cr</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4388$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Temp Reduc of Unavail PY/Cr</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4391$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Adj to Indefinite No Yr Auth/ER</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4392$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Rescissions New Budget Authority/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4393$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Rescissions Prior Yr/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4394$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Recpts Unavail for Oblig Upon Coll/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4395$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Auth Unavail Pursuant to Pub Law Temp/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4397$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Recpts &amp; Approp Temp Precld Fr Oblig/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4398$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Offsetting Coll Temp Precld Fr Oblig/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4399$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Special&amp;Trst Fnd Rfnd TempPrclud Oblg/CR</td>
</tr>
<tr class="odd">
<td></td>
<td colspan="2"><strong>StatBudResAccts</strong></td>
<td colspan="2"></td>
<td></td>
<td colspan="6"><strong>Status of Budgetary Resources
Accounts</strong></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4420$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth Pending Recission/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4420D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth Pending Recs/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4420R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth Pending Recs/REI/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4430$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth OMB Deferral/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4430D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth OMB Def/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4430R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unapportioned Auth OMB Def/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4450$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unapportioned Auth/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4450D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unapportioned Auth/DIR/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4450R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Unapportioned Auth/REI/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4510$$V</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Current Period/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4510D$V</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Current Period/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4510R$V</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Current Period/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4510$$Q</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Subsequent Period/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4510D$Q</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Subsequent Period/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4510R$Q</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Apportionments Subsequent Period/REI/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4590$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appor Unavail Anticipated Resources/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4590D$V</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appr Unavail Antic Current Period/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4590R$V</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appr Unavail Antic Current Period/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4590D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appor Unavail Anticipated Res/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4590R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appor Unavail Anticipated Res/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4590D$Q</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appr Unavl Anti Subsequent Period/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4590R$Q</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Appr Unavl Anti Subsequent Period/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4610$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allotments Realized Resources/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4610D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allotments Realized Resources/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4610R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Allotments Realized Resources/REI/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4620$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unoblig Funds Not Subject to Apport/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4620D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unoblig Funds Not Subj to Apport/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4620R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Unoblig Funds Not Subj to Apport/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4630$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Funds Not Avail for Commitment/Oblig/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4630D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Funds Not Avail for Commit/Oblig/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4630R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Funds Not Avail for Commit/Oblig/REI/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4650$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Allotments Expired Auth/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4650D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Allotments Expired Auth/DIR/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4650R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Allotments Expired Auth/REI/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4690D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipd Res Prog Exemp Apport/DIR/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4690R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Anticipd Res Prog Exemp Apport/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4700$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Commitments/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4700D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Commitments/DIR/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4700R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="2">Commitments/REI/CR</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4720D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Commit Prog exempt Apport/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4720R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Commit Prog exempt Apport/REI/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4801D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Obligation Unpaid Direct/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4801DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Obligation Unpaid Direct_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4801DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Obligation Unpaid Direct_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4801DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Unpaid Direct_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4801R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Unpaid Reimb/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4801RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Unpaid Reimb_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4801RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Unpaid Reimb_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4801RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Unpaid Reimb_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4802D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Advanced Dir/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4802DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Adv Direct_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4802DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Adv Direct_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4802DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Adv Dir_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4802R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Adv Reimb/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4802RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Ad Reimb_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4802RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prepaid/Ad Reimb_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4802RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Prep/Ad Reimb_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4831$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transferred Unpaid/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4831D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transf Unpaid/DIR/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4831R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transf Unpaid/REI/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4832$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transf Prepaid/Adv/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4832D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transf Prep/Adv/DIR/ER</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4832R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Undel Ord Oblig Transf Prep/Adv/REI/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4871$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Downward Adj of PY Unpaid Undel Ord/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4871D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Downward Adj of PY Unpaid UDO/DIR/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4871R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Downward Adj of PY Unpaid UDO/REI/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4872$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dward Adj of PY Prep/Adv Unexp Ob Ref/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4872D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dward Adj of PY Prep/Adv Unexp Ob/DIR/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4872R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dward Adj of PY Prep/Adv Unexp Ob/REI/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4881D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd UDO Obl/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4881DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd UDO Obl/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4881DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd UDO Obl/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4881DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd UDO/DIR_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4881R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd UDO Oblig/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4881RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd UDO Ob/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4881RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd UDO Oblig/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4881RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd UDO Ob/REI_EXMPT/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4882D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4882DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4882DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4882DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj PY Prepd/Adv UDO Obl/DIR_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4882R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4882RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4882RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj of PY Prepd/Adv UDO Obl/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4882RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upw Adj PY Prepd/Adv UDO Obl/REI_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4901D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delievered Order Obl Unpaid/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4901DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delievered Order Obl Unpaid/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4901DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delievered Order Obl Unpaid/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4901DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delievered Order Obl Unpaid/DIR_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4901R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Unpaid/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4901RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Unpaid/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4901RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Unpaid/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4901RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Unpaid/REI_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4902D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Delivered Order Obl Paid/DIR/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4902DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4902DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4902DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/DIR_EXM/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4902R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Delivered Order Obl Paid/REI/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4902RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4902RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4902RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Obl Paid/REI_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4908RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Authority Outlayed Not Yet Disbursed/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4931$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Delivered Order Transferred Unpaid/ER</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4971$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Unpaid Deliv Ord/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4971D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Unpaid Deliv Ord/DIR/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4971R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Unpaid Deliv Ord/REI/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4972$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Paid Deliv Ord Ref/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4972D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Pd Deliv Ord Ref/DIR/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4972R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Dnward Adj of PY Pd Deliv Ord Ref/REI/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4981D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4981DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4981DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4981DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd Deliv Ord/DIR_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4981R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4981RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4981RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj of PY Unpd Deliv Ord/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4981RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upward Adj PY Unpd Deliv Ord/REI_EXM/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4982D$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/DIR/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4982DA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/DIR_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4982DB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/DIR_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4982DC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/DIR_EX/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4982R$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/REI/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4982RA$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/REI_A/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4982RB$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/REI_B/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4982RC$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Upwrd Adj of PY Paid Deliv Ord/REI_EX/CR</td>
</tr>
<tr class="odd">
<td colspan="2"><strong>MemoAccts</strong></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td colspan="4"><strong>Memorandum Accounts</strong></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8101F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Partial Authority Cancellation F/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8101C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Partial Authority Cancellation C/CR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8101N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Partial Authority Cancellation N/CR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8102F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset for Partial Authority Cancellation F/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8102C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset for Partial Authority Cancellation C/DR</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8102N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Offset for Partial Authority Cancellation N/DR</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8801$$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="4">Asset Activitiy Summary</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8801F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Offset for Purchases of Assets F/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8801C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Offset for Purchases of Assets C/CR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8801N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Offset for Purchases of Assets N/CR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8802F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Property, Plant, and Equipment C/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8802C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Property, Plant, and Equipment C/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8802N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Property, Plant, and Equipment F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8803F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Inventory and Related Property N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8803C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Inventory and Related Property N/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8803N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Inventory and Related Property N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8804F$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Assets – Other F/DR</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8804C$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Assets – Other N/DR</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8804N$$</td>
<td colspan="2"></td>
<td></td>
<td colspan="6">Purchases of Assets – Other F/DR</td>
</tr>
</tbody>
</table>

***Federal Trading Partners:***

**For those major SGL account numbers that have an 'F' (Federal)
attribute, a Federal Trading Partner number must follow the major SGL
account number.** Examples of the Federal Trading Partner subaccount
number following the major SGL account number include
1310F\$A,12,\[NONE\],\[NONE\],12,963,
2110F\$A,19,\[NONE\],\[NONE\],33143

00 Unidentified

02 U.S. Capitol Police

01 Architect of the Capitol

03 Library of Congress

04 Government Printing Office

05 Government Accountability Office

08 Congressional Budget Office

09 Other Legislative Branch Agencies

10 The Judiciary

11 Executive Office of the President

12 Department of Agriculture

14 Department of the Interior

15 Department of Justice

1601 Department of Labor

1602 Pension Benefit Guarantee Corporation

17 Department of the Navy

18 U.S. Postal Service

19 Department of State

20 Department of the Treasury

21 Department of the Army

23 U.S. Tax Court

24 Office of Personnel Management

25 National Credit Union Administration

26 Federal Retirement Thrift Investment Board

27 Federal Communications Commission

28 Social Security Administration

29 Federal Trade Commission

31 U.S. Nuclear Regulatory Commission

3300 Smithsonian Institution

3301 JFK Center for Performing Arts

3302 National Gallery of Art

3303 Woodrow Wilson International Center for Scholars

34 International Trade Commission

36 Department of Veterans Affairs

41 Merit Systems Protection Board

45 U.S. Equal Employment Opportunity Commission

46 Appalachian Regional Commission

47 General Services Administration

48 Temporary Commissions

49 National Science Foundation

50 Securities and Exchange Commission

51 Federal Deposit Insurance Corporation

54 Federal Labor Relations Authority

56 Central Intelligence Agency

57 Department of the Air Force

59 National Foundation on the Arts and the Humanities

60 National Railroad Retirement Investment Trust

61 Consumer Product Safety Commission

62 Office of Special Counsel

63 National Labor Relations Board

64 Tennessee Valley Authority

65 Federal Maritime Commission

68 Environmental Protection Agency

6900 Department of Transportation

6903 St. Lawrence Seaway Development Corporation

70 Department of Homeland Security

71 Overseas Private Investment Corporation

72 Agency for International Development

73 Small Business Administration

74 American Battle Monuments Commission

75 Department of Health and Human Services

76 Historical and Memorial Commissions

7801 Farm Credit Administration

7802 Farm Credit System Insurance Corporation

80 National Aeronautics and Space Administration

83 Export-Import Bank of the United States

84 Armed Forces Retirement Home

86 Department of Housing and Urban Development

88 National Archives and Records Admin.

89 Department of Energy

90 Selective Service System

9100 Department of Education

9108 Appalachian Regional Development

93 Federal Mediation and Conciliation Service

95 Independent Agencies

96 U.S. Army Corps of Engineers

97 Office of the Secretary of Defense - Defense Agencies

99 Treasury General Fund

***Intra-Commerce Trading Partners:***

**For those major SGL account numbers that have an 'C' (Department of
Commerce) attribute and the trading partner is another bureau, an
intra-Commerce Trading Partner subaccount number must follow the major
SGL account number. For example, when Census is reporting a receivable
from USPTO.** Examples of the intra-Commerce trading partner subaccount
number following the major SGL account number include:
1310C\$A,57_00,\[NONE\],\[NONE\].

Alphabetical order:

67_00 (Bureau of Industry and Security)

63_00 (Census Bureau)

51_05 (Departmental Management/Gifts and Bequests)

51_01 (Departmental Management/Salaries and Expenses)

51_02 (Departmental Management/Working Capital Fund)

52_01 (Economic Development Administration/Salaries and Expenses)

52_02 (Economic Development Administration/Grant and Revolving Funds)

53_00 (Economics and Statistics Administration/Bureau of Economic
Analysis)

51_06 (Emergency Oil and Gas Loan Guarantee Program)

51_07 (Emergency Steel Loan Guarantee Program)

51_04 (Franchise Fund)

51_09 (Herbert C. Hoover Building Renovations and Modernization)

55_00 (International Trade Administration)

59_00 (Minority Business Development Agency)

57_00 (National Institute of Standards and Technology)

51_08 (National Intellectual Property Law Enforcement Coordination
Council)

54_00 (National Oceanic and Atmospheric Administration)

> 62_00 (National Technical Information Service)

61_00 (National Telecommunications and Information Administration)

51_03 (Office of Inspector General)

> 33_00 (Technology Administration)

56_00 (U. S. Patent and Trademark Office)

***Intra-bureau Trading Partners:***

**For those major SGL account numbers that have a 'C' (Department of
Commerce) attribute and the trading partner is within the same bureau,
an intra-bureau Trading Partner subaccount number must follow the major
SGL account number. For example, when Census Bureau's Fund Group 4512A
is reporting revenue from Census Bureau's Fund Group 0450A.** Examples
of this subaccount number following the major SGL account number include
67_00_0300,1310C\$A, 67_00_1040, 2110C\$A., 52_02_2050, 1410C\$A,,
52_02_4406,2310C., 55_00_1250, 5200CX\$,BG26., 53_00_1500,5900CTA., and
63_00_0450A ,6100C\$\$,BG35..

**For a listing of Intra-Bureau Trading Partners: Please refer to
Exhibit 1**

***Bureau Goals for Custom 2:***

**For those major SGL accounts that crosswalk to the Statement of Net
Cost**

(5000 series account numbers with an 'X' (Exchange) attribute, all 6000
series account numbers, 7000 series account numbers with an 'X'
(Exchange) attribute, account number 7300, and account number 7600):

**NOTE: Until OFM indicates to bureaus otherwise, bureaus are required
to use the following shortened Bureau Goals list for their ETBs
submissions:**

BG01 National Oceanic and Atmospheric Administration

BG08 U. S. Patent and Trademark Office

BG12 Technology Administration

BG13 National Institute of Standards and Technology

BG17 National Technical Information Service

BG21 National Telecommunications and Information Administration

BG22 Minority Business Development Agency

BG24 Economic Development Administration

BG26 International Trade Administration

BG30 Bureau of Industry and Security

BG33 Economics and Statistics Administration

BG35 Census Bureau

BG40 Office of Inspector General

BG41 Franchise Fund

BG42 Departmental Management/Working Capital Fund

BG43 Departmental Management/Salaries and Expenses

BG44 Departmental Management/Gifts and Bequests

BG45 Departmental Management/HCHB Renovations and Modernization

BG58 Emergency Oil and Gas Loan Guarantee Program

BG59 Emergency Steel Loan Guarantee Program

BG60 National Intellectual Property Law Enforcement Coordination Council

***Sample Expanded Trial Balance (ETB):***

!Period=Q4

!Scenario=Preclose

!Year=2007

!View=YTD

!Value=\<Entity Currency\>

!Custom1=Load

!Custom4=\[None\]

!Column_Order=Entity,Account,ICP,Custom2,Custom3

!Data

57_00_ONTOP,1360PubAr,\[ICP NONE\],\[NONE\],\[NONE\],42801.18

57_00_ONTOP,2190PubAccrGrnt,\[ICP NONE\],\[NONE\],\[NONE\],-26420629.01

57_00_ONTOP,376CosGnIGERev,\[ICP NONE\],\[NONE\],\[NONE\],-112823575.74

57_00_ONTOP,5790NBud,\[ICP NONE\],\[NONE\],\[NONE\],-282000.00

57_00_0500,1010\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],140118390.06

57_00_0500,1310N\$A,\[ICP NONE\],\[NONE\] ,\[NONE\],7994.43

57_00_0500,1410C\$\$,57_00_4650,\[NONE\] ,\[NONE\],13908348.23

57_00_0500,1410C\$\$,51_02,\[NONE\] ,\[NONE\],405203.81

57_00_0500,1410N\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],30724.82

57_00_0500,2110C\$A,54_00,\[NONE\] ,\[NONE\],-1433.36

57_00_0500,2110F\$A,75,\[NONE\] ,\[NONE\],-2636.34

57_00_0500,2110F\$A,47,\[NONE\] ,\[NONE\],-9843.93

57_00_0500,2110F\$A,24,\[NONE\] ,\[NONE\],-16800.00

57_00_0500,2110F\$A,17,\[NONE\] ,\[NONE\],-26500.00

57_00_0500,2110N\$A,\[ICP NONE\],\[NONE\] ,\[NONE\],-7222440.70

57_00_0500,2120N\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],2004297.11

57_00_0500,2190N\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-771340.76

57_00_0500,2210N\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-4313725.95

57_00_0500,3100\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-113958824.67

57_00_0500,3101\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-434371287.00

57_00_0500,3102F\$\$,95,\[NONE\] ,\[NONE\],-4950000.00

57_00_0500,3102F\$\$,15,\[NONE\] ,\[NONE\],-5000000.00

57_00_0500,3103C\$\$,57_00_4650,\[NONE\] ,\[NONE\],1300000.00

57_00_0500,3106\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],282000.00

57_00_0500,3107\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],412587874.25

57_00_0500,3310\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],282000.00

57_00_0500,4119\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],434371287.00

57_00_0500,4170\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],3650000.00

57_00_0500,4190\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],5000000.00

57_00_0500,4201\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],120015109.90

57_00_0500,4450D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-468344.37

57_00_0500,4610D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-8638503.46

57_00_0500,4650D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-25380.19

57_00_0500,4801DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-120454550.67

57_00_0500,4801DB\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-1859801.55

57_00_0500,4802DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-14344276.86

57_00_0500,4871D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],1970540.55

57_00_0500,4881DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-289652.22

57_00_0500,4881DB\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-268.65

57_00_0500,4901DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-10249203.47

57_00_0500,4901DB\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-103364.53

57_00_0500,4902DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-403369319.19

57_00_0500,4902DB\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-4209499.93

57_00_0500,4971D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],400.00

57_00_0500,4972D\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],39482.91

57_00_0500,4981DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-261.50

57_00_0500,4982DA\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-1034385.77

57_00_0500,4982DB\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-8.00

57_00_0500,5700\$\$\$,\[ICP NONE\],\[NONE\] ,\[NONE\],-412587874.25

57_00_0500,5730C\$\$,57_00_4650,\[NONE\] ,\[NONE\],4531082.25

57_00_0500,5790F\$\$,00,\[NONE\] ,\[NONE\],-282000.00

57_00_0500,6100C\$\$,57_00_4650,BG13,\[NONE\],148397863.12

57_00_0500,6100C\$\$,51_02,BG13,\[NONE\],1059014.55

57_00_0500,6100C\$\$,51_01,BG13,\[NONE\],601741.92

57_00_0500,6100C\$\$,54_00,BG13,\[NONE\],107545.60

57_00_0500,6100C\$\$,33_00,BG13,\[NONE\],-7055.28

57_00_0500,6100F\$\$,89,BG13,\[NONE\],4962352.05

57_00_0500,6100F\$\$,97,BG13,\[NONE\],1256818.00

57_00_0500,6100F\$\$,17,BG13,\[NONE\],552137.12

57_00_0500,6100F\$\$,47,BG13,\[NONE\],384210.15

57_00_0500,6100F\$\$,75,BG13,\[NONE\],382959.84

57_00_0500,6100F\$\$,24,BG13,\[NONE\],203057.00

57_00_0500,6100F\$\$,49,BG13,\[NONE\],166128.13

57_00_0500,6100F\$\$,14,BG13,\[NONE\],150000.00

57_00_0500,6100F\$\$,04,BG13,\[NONE\],144871.00

57_00_0500,6100F\$\$,21,BG13,\[NONE\],62676.56

57_00_0500,6100F\$\$,80,BG13,\[NONE\],51844.85

57_00_0500,6100F\$\$,19,BG13,\[NONE\],40070.00

57_00_0500,6100F\$\$,12,BG13,\[NONE\],32177.58

57_00_0500,6100F\$\$,20,BG13,\[NONE\],9459.38

57_00_0500,6100N\$\$,\[ICP NONE\],BG13,\[NONE\],248763808.20

57_00_0500,6330N\$A,\[ICP NONE\],BG13,\[NONE\],5543.60

57_00_0500,6400N\$\$,\[ICP NONE\],BG13,\[NONE\],729568.63

57_00_0515,1010\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],210293744.65

57_00_0515,1310N\$A,\[ICP NONE\],\[NONE\],\[NONE\],546010.00

57_00_0515,1720N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],19628489.69

57_00_0515,2110N\$A,\[ICP NONE\],\[NONE\],\[NONE\],-2903975.72

57_00_0515,2190N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-23086187.86

57_00_0515,2210N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-220825.18

57_00_0515,2990N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-546010.00

57_00_0515,3100\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-189135848.32

57_00_0515,3101\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-58685715.00

57_00_0515,3107\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],63892128.04

57_00_0515,4119\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],58685715.00

57_00_0515,4201\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],210718590.12

57_00_0515,4267\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],153320.61

57_00_0515,4450D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-791845.08

57_00_0515,4610D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-16440665.51

57_00_0515,4801DA\$,\[ICP NONE\],\[NONE\],\[NONE\],-39353202.46

57_00_0515,4801DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-128331678.95

57_00_0515,4871D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],871665.24

57_00_0515,4881DA\$,\[ICP NONE\],\[NONE\],\[NONE\],-37029.13

57_00_0515,4901DA\$,\[ICP NONE\],\[NONE\],\[NONE\],-3124800.90

57_00_0515,4901DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-23086187.86

57_00_0515,4902DA\$,\[ICP NONE\],\[NONE\],\[NONE\],-34826610.39

57_00_0515,4902DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-24373335.16

57_00_0515,4972D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],39.10

57_00_0515,4982DA\$,\[ICP NONE\],\[NONE\],\[NONE\],-63974.63

57_00_0515,5700\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-63892128.04

57_00_0515,5730C\$\$,57_00_4650,\[NONE\],\[NONE\],7007003.08

57_00_0515,5900NXA,\[ICP NONE\],BG13,\[NONE\],-153320.61

57_00_0515,6100C\$\$,57_00_4650,BG13,\[NONE\],0.00

57_00_0515,6100F\$\$,97,BG13,\[NONE\],135000.00

57_00_0515,6100F\$\$,05,BG13,\[NONE\],56297.00

57_00_0515,6100F\$\$,75,BG13,\[NONE\],7171.73

57_00_0515,6100N\$\$,\[ICP NONE\],BG13,\[NONE\],35315754.42

57_00_0515,6330N\$A,\[ICP NONE\],BG13,\[NONE\],3328.16

57_00_0515,6400N\$\$,\[ICP NONE\],BG13,\[NONE\],2145.42

57_00_0515,8801N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-19628489.69

57_00_0515,8802N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],19628489.69

57_00_0525,1010\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],175437948.88

57_00_0525,1310N\$A,\[ICP NONE\],\[NONE\],\[NONE\],339448.05

57_00_0525,1410C\$\$,57_00_4650,\[NONE\],\[NONE\],826463.00

57_00_0525,1410N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],303.02

57_00_0525,2110N\$A,\[ICP NONE\],\[NONE\],\[NONE\],-2264058.22

57_00_0525,2190N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-2556800.39

57_00_0525,2210N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-342590.70

57_00_0525,2990N\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-338668.81

57_00_0525,3100\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-175777954.36

57_00_0525,3101\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-183819196.00

57_00_0525,3106\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],7000000.00

57_00_0525,3107\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],181495105.53

57_00_0525,4119\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],183819196.00

57_00_0525,4201\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],186498982.67

57_00_0525,4350\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-942016.50

57_00_0525,4392\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-7000000.00

57_00_0525,4450D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-8880649.90

57_00_0525,4510D\$Q,\[ICP NONE\],\[NONE\],\[NONE\],-6120000.00

57_00_0525,4610D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-4733276.00

57_00_0525,4801DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-162464496.91

57_00_0525,4802DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-826766.02

57_00_0525,4871D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],11949685.75

57_00_0525,4881DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-26541.75

57_00_0525,4901DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-5162670.07

57_00_0525,4902DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-186842796.13

57_00_0525,4972D\$\$,\[ICP NONE\],\[NONE\],\[NONE\],754267.76

57_00_0525,4982DB\$,\[ICP NONE\],\[NONE\],\[NONE\],-22918.90

57_00_0525,5700\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],-181495105.53

57_00_0525,5730C\$\$,57_00_4650,\[NONE\],\[NONE\],190934.74

57_00_0525,6100C\$\$,57_00_4650,BG13,\[NONE\],25981017.66

57_00_0525,6100F\$\$,04,BG13,\[NONE\],36503.00

57_00_0525,6100F\$\$,24,BG13,\[NONE\],4725.00

57_00_0525,6100F\$\$,47,BG13,\[NONE\],1477.87

57_00_0525,6100F\$\$,15,BG13,\[NONE\],-1535.84

57_00_0525,6100N\$\$,\[ICP NONE\],BG13,\[NONE\],155263235.49

57_00_0525,6330N\$A,\[ICP NONE\],BG13,\[NONE\],1165.39

57_00_0525,6400N\$\$,\[ICP NONE\],BG13,\[NONE\],17582.22

57_00_4650,1010\$\$\$,\[ICP NONE\],\[NONE\],\[NONE\],242421856.60

57_00_4650,1310C\$A,54_00,\[NONE\],\[NONE\],134858.52

57_00_4650,1310C\$A,33_00,\[NONE\],\[NONE\],28324.46

57_00_4650,1310C\$A,62_00,\[NONE\],\[NONE\],21165.05

57_00_4650,1310C\$A,61_00,\[NONE\],\[NONE\],16650.70

57_00_4650,1310C\$A,51_02,\[NONE\],\[NONE\],2555.68

57_00_4650,1310C\$A,55_00,\[NONE\],\[NONE\],2069.10

57_00_4650,1310C\$A,51_01,\[NONE\],\[NONE\],0.00

57_00_4650,1310F\$A,89,\[NONE\],\[NONE\],428965.35

57_00_4650,1310F\$A,80,\[NONE\],\[NONE\],295879.52

57_00_4650,1310F\$A,21,\[NONE\],\[NONE\],105179.83

57_00_4650,1310F\$A,57,\[NONE\],\[NONE\],98765.57

57_00_4650,1310F\$A,70,\[NONE\],\[NONE\],95554.66

57_00_4650,1310F\$A,17,\[NONE\],\[NONE\],50606.00

57_00_4650,1310F\$A,75,\[NONE\],\[NONE\],26032.80

57_00_4650,1310F\$A,97,\[NONE\],\[NONE\],25897.83

57_00_4650,1310F\$A,68,\[NONE\],\[NONE\],21510.14

57_00_4650,1310F\$A,16,\[NONE\],\[NONE\],16566.15

57_00_4650,1310F\$A,56,\[NONE\],\[NONE\],11628.70

57_00_4650,1310F\$A,15,\[NONE\],\[NONE\],8392.06

57_00_4650,1310F\$A,49,\[NONE\],\[NONE\],7107.75

57_00_4650,1310F\$A,36,\[NONE\],\[NONE\],4199.17

57_00_4650,1310F\$A,47,\[NONE\],\[NONE\],4122.23

57_00_4650,1310F\$A,14,\[NONE\],\[NONE\],3000.00

57_00_4650,1310F\$A,12,\[NONE\],\[NONE\],2082.40

57_00_4650,1310F\$A,69,\[NONE\],\[NONE\],1915.94

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57_00_4650,5200FX\$,19,BG13,\[NONE\],-409060.43

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**A. [Financial statement footnotes in Forms that require bureau
input]{.underline}**:

FBT: Fund Balance with Treasury

INVEST: Investments in Treasury Securities, Net

MONETARY: Cash and Other Monetary Assets

INVENTOR: Inventory, Material, and Supplies

NOENTITY: Non-Entity Assets

DEBT: Debt to Treasury

LIAB_BUR: Other Liabilities -- Bureau

CLEANUP: Environmental Cleanup Costs Liabilities

AC_LEASE Assets under Capital Leases

CAPLEASE: Future Payments Due under Capital Leases

OP_LEASE: Operating Leases

LIABNTGL: Liabilities Not Covered by Budgetary Resources, by Fund Group,
and by SGL (data is required to be entered at the fund group level by
SGL account, e.g. for each fund group and for each SGL account)

LONGCOMM: Commitments and Contingencies

REC_SUPP: Reconciliation of Net Cost of Operations (proprietary) to
Budget -- Supplemental Data

**[The following financial statement footnotes in Forms require NOAA's
input only:]{.underline}**

PPE: General Property, Plant and Equipment, Net

FECALIAB: Actuarial FECA Liability and NOAA Corps Employee Retirement
Benefits Liabilities

**[The following financial statement footnote in Forms requires NTIS'
input only:]{.underline}**

OTHRASST Other Assets

Note: All the above Forms are also created as separate reports in the
Reports module. Please use the reports for printing and review purpose.
Forms are created for data input.

**[Financial statement footnotes that are generated by HFM
data:]{.underline}**

FTB_A: Fund Balance With Treasury by Fund Type -- DOC level report

BS_FBWT: FBWT by Fund Type

FBTSBR1: FBWT Footnote -- Unobligated Bal. Vs. SBR Data

FBTSBR2: FBWT Footnote -- Obligated Bal. Vs. SBR Data

FBTSBR3: FBWT Footnote -- Obligated Bal. Not Yet Disbursed Vs. SBR Data

FBT_SUP: Fund Bal W/ Treasury -- Supporting Rep.

ACCT_REC: Accounts Receivable, Net

LIAB_DOC: Other Liabilities -- DOC level report

APPORTMT: Apportionment Categories of Obligations Incurred

EARMARK: Earmark Funds -- Summary of Financial Information

NONENT1: TB Query Non-Ent. FBWT, AR vs. SGL 2980FS

NONENT2: Non-Ent Assets Footnote Query Intragov. AR

**[Financial Statement Footnotes Data that Require Manual Data
Submissions (Outside of HFM, e.g. Excel spreadsheets):]{.underline}**

See [FY 2008/2009]{.mark} Financial Statements Guidance Attachment A,
*Financial Reporting*

***C. Summary of Closing Package Notes/Other Data Report***s

Bureaus are required to input data for the Closing Package Notes/Other
Data using the same method as entering Financial Statements Footnotes
data into Forms.

[]{.mark}

Reporting Entity: Select the lowest data input entity (e.g. 67_00\_)

**[Required Data Submissions:]{.underline}**

**Form Set to be selected: Closing Package**

NT2CASH Cash and Other Monetary Assets

NT3AR: Accounts Receivable

NT4LOAN: Direct Loans and Loan Guarantees - NOAA, EDA and ELGP only

> Other Notes Info tab

NT5INVPR: Inventories and Related Property

> Line Item Notes tab
>
> Other Notes Info tab, Section B through Section D

NT6_PPE1: Property, Plant, and Equipment

> Line Item Notes tab
>
> Other Notes Info tab, Section C

NT8OASST: Other Assets

NT11FEBP: Federal Employee and Veteran Benefits Payable -- NOAA only

> Other Notes Info tab, Section A, Section B, Section C, Section D, and
> Section G

NT12EDL: Environmental and Disposal Liabilities

> Other Notes Info tab, Section A

NT15_OTL2: Other Liabilities

NT19COMM: Commitments

> Other Notes Info tab, Section C

OPLEASE: Operating Leases

OTHDATA: Other Data

> 1\. Net Cost Statement, Other Data Info tab, Section A
>
> 11\. Deferred Maintenance, Other Data Info tab, Section A (critical
> maintenance)
>
> 25\. Stewardship Land, Other Data Info tab, Section A and Section B
>
> 26\. Heritage Assets, Other Data Info tab, Section B

**[Required Manual Submission:]{.underline}**

The following Closing Package Notes will also need a manual submission:

**Note 18 -- Commitments**

**Note 19 -- Contingencies**

**Note 25 -- Stewardship Land**

**Note 26 -- Heritage Assets**

**[Required Text Submission]{.underline}**:

Using **[Forms]{.underline}** application, **[TEXT SHOULD BE ENTERED
INTO A TOP BUREAU LEVEL (e.g. 67_00)]{.underline}** instead of the Fund
group.

**Form set: Closing Package**

**Form Name: GFRText**

**Report Set to be selected: GFR_BUR**

**Report Title: GFRTEXT**

All text requirements for **[Notes]{.underline}** and **[Other
Data]{.underline}** are combined into the GFRTEXT report.

The Notes text includes the following:

-   **Note 2 -- Cash and Other Monetary Assets:** Text tab

```{=html}
<!-- -->
```
-   **Note 3 -- Account Receivable:** Text tab

-   **Note 4A -- Direct Loans -- EDA and NOAA only:** Text tab

-   **Note 4B -- Loan Guarantees -- EDA, ELGP, and NOAA only:** Text tab

-   **Note 5 -- Inventories and Related Property:** Text tab

-   **Note 6 -- Property, Plant and Equipment: Text tab**

-   **Note 8 -- Other Assets:** Text tab

-   **Note 11 -- Federal Employee and Veteran Benefits Payable -- NOAA
    only:** Text tab

-   **Note 12 -- Environmental and Disposal Liabilities:** Text tab

-   **Note 15 -- Other Liabilities:** Text tab

-   **Note 21 --** **Earmarked Funds**: Text tab

-   **Note 25 --** **Stewardship Land:** Text tab

-   **Note 26 --** **Heritage Assets:** Text tab

    The Other Data text includes the following:

-   **1. Net Cost Statement:** Other Text tab, Section A

-   **10**. **Stewardship Investments:** Other Text tab, Section A-E

-   **11**. **Deferred maintenance:** Other Text tab, Section A

***D. Summary of Intragovernmental Fiduciary Confirmation Reports***

Bureaus are required to enter the OPM confirmation data into the
following schedule, which is included in the **[Report Set, Quarterly
Bureau]{.underline}**:

TIE_OPM Office of Personnel Management Confirmation Data

DOLQCONF Department of Labor Confirmation Data

**Bureaus do not have to enter data into these reports:**

DOL_CONF Department of Labor Confirmation Supporting Report

> OPM_CONF Office of Personnel Management Confirmation Supporting
> Report\
> BPD_CONF Bureau of Public Debt Confirmation Supporting Report

***E. Summary of Other Quarterly Required Reports***

Bureaus are required to enter the data into the following Forms, which
is included in the report set Quarterly_Bureau:

SF133 Quarterly SF 133s Data Input and SBR vs SF 133s Comparison Report

ERRORPAY Quarterly Erroneous Payments Data by Category

ERRPROJ Erroneous Payment/Disbursement Projection by Major Program

**[Quarterly Erroneous Payments/Disbursements Projections by Major
Program (ERRPROJ)]{.underline}**

Bureaus are required to enter data into appropriate data cells (i.e.,
BIS will be permitted to enter data into BIS' data cells only) as
follows:

-   Column A: Current Quarter Disbursements by Major Program

-   Column B: Current Quarter Erroneous Payments by Major Program

-   Column D-G: Quarterly Disbursement Projections

This report has a Tie point that compares each bureau's Total Erroneous
Payments entered into ERRORPAY to those entered into ERRPROJ report.
This tie-point will work when bureaus; a) have properly entered data
into both Forms; and b) have had their data consolidated.