**Final Department of Commerce FY 2009 and 2010 Financial Statements
Guidance**

**Intra-Commerce and Intra-Bureau Transactions
Reporting/Reconciliation**

**I. Purpose**

This attachment provides instructions and guidance on the reporting of
Intra-Commerce and intra-bureau **[proprietary]{.underline}**
transactions. The Department\'s reporting entities (hereinafter referred
to as bureaus) are required to identify each Intra-Commerce and
intra-bureau proprietary transaction, reconcile these transactions with
their partner bureaus and within their bureau, and submit Intra-Commerce
Transaction Summary Reports (TSRs) and Transaction Detail Reports (TDRs)
to the partner bureaus. Intra-bureau transactions are excluded from the
Intra-Commerce TSRs/TDRs issued to partner bureaus.

OFM no longer requires the submission of Intra-Commerce TSRs to OFM (as
mentioned above, Intra-Commerce TSRs are still required to be submitted
to partner bureaus), as this data can be obtained through HFM. This
information will be obtained by OFM through HFM, primarily to oversee
the Intra-Commerce and intra-bureau transactions reconciliation
processes, to prepare the Intra-Commerce and intra-bureau elimination
entries for the Department's financial statements and, to reconcile the
Department\'s financial statements to the Department\'s FACTS I Adjusted
Trial Balances submissions.

**II. Background**

The Government Management Reform Act of 1994, requires that federal
agencies prepare audited consolidated financial statements for all
activities. A consolidated financial statement presents the results of
operations and the financial position of an entity and its component
units as if the group were a single enterprise. The rationale behind
preparing a consolidated statement for the Department is that it
disregards the distinction between separate bureaus, thus preventing the
overstatement of transactions by virtue of the Department doing business
within itself. Transactions that occur between bureaus (Intra-Commerce
transactions; e.g. transactions between NOAA and NIST) and transactions
that occur within a bureau (intra-bureau transactions; e.g. transactions
between a bureau\'s Working Capital Fund and appropriated fund) must be
eliminated in the Department\'s financial statements to properly report
the financial position and results of operations of the Department. The
proper recording and reconciliation of Intra-Commerce and intra-bureau
transactions ensures that bureaus record the proper classification and
amount for these transactions, and that the elimination entries for the
Department\'s financial statements are complete and accurate.

**III. Preparation Process**

> ***1. Identifying Proprietary USSGL (U.S. Standard General Ledger)
> Accounts for Intra-Commerce and Intra-bureau Transactions***

-   All USSGL accounts that may contain Intra-Commerce and intra-bureau
    transactions and balances related to assets, liabilities, revenue,
    expenses, gains, losses, [unexpended appropriations (transfers in
    and transfers out)]{.mark} other financing sources, and memorandum
    accounts must be identified. **Exhibit 2** lists those proprietary
    USSGL accounts most commonly used for recording Intra-Commerce and
    intra-bureau transactions. This listing may not be all-inclusive;
    therefore, bureaus must also include any other USSGL accounts that
    may be used for recording Intra-Commerce and intra-bureau
    transactions.

> ***2. Identifying Proprietary Intra-Commerce and Intra-bureau
> Transactions***

-   The bureau\'s general ledger and other accounting records as needed
    (e.g. subsidiary ledgers, IPAC listings) should be reviewed in
    detail to ensure that all Intra-Commerce and intra-bureau
    transactions and balances are identified. OFM encourages bureaus to
    capture data needed for the TSRs/TDRs in their financial systems to
    the greatest extent possible.

-   **IMPORTANT NOTE:** Since the bureaus' manually prepared
    Intra-Commerce TSRs/TDRs are only for purposes of bureaus'
    reconciling of Intra-Commerce transactions, intra-bureau
    transactions **SHOULD NOT** be included in the manual Intra-Commerce
    TSRs/TDRs issued to partner bureaus.

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-   **Intra-bureau transactions do, however, need to be identified and
    included in bureaus' HFM Expanded Trial Balances data submissions.
    The general ledger should be the source for all intra-bureau
    transactions and balances included in the HFM Expanded Trial
    Balances.** If a bureau identifies an intra-bureau transaction or
    balance that is not included in its general ledger, the transaction
    or balance should not be reported on the HFM Expanded Trial Balances
    unless it is first updated to the general ledger. Similarly, an
    adjustment to the HFM Expanded Trial Balances for intra-bureau
    transactions should not be made before the adjustment is recorded in
    the general ledger. **At the** **[transaction level]{.underline},
    any intra-bureau transaction with a difference of \$25,000 or more
    with a partner bureau is required to be researched and resolved. At
    the [category level]{.underline} (e.g. revenue and expenses,
    receivables and payables, advances from others/unearned revenue, and
    advances to others/prepayments [and transfers in/transfers
    out]{.mark}), any intra-bureau difference totaling \$250,000 or more
    is required to be researched and resolved.**

-   The general ledger should be the source for all Intra-Commerce
    transactions and balances. For each Intra-Commerce transaction or
    balance, the applicable USSGL accounts and corresponding amounts is
    required to be included in the TSRs/TDRs. **Transactions and
    balances shown on the TSRs/TDRs should agree with the Intra-Commerce
    transactions and balances in the bureau\'s general ledger.**

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-   If a bureau identifies an Intra-Commerce transaction or balance that
    is not included in its general ledger, the transaction or balance
    should not be reported on the TSR/TDR unless it is first recorded in
    the general ledger. Similarly, an adjustment to the TSR/TDR should
    not be made before the adjustment is recorded in the general ledger.

> ***3. Recording Proprietary Intra-Commerce and Intra-bureau
> Transactions***

-   To facilitate reconciliations with partner bureaus or within the
    bureau, whenever possible, bureaus should record document/reference
    numbers in their financial systems that are common to the partner.
    When a bureau is the provider of goods/services, very important
    reference numbers to be included in its financial system are: a) the
    customer's obligating number (e.g. purchase order number); b) the
    customer's agreement number; and c) the customer's ALC (Agency
    Location Code) billed. Additionally, when recording an IPAC
    (Intragovernmental Payment and Collection System) transaction, the
    IPAC bill number should be referenced.

-   Each bureau should ensure that Intra-Commerce and intra-bureau
    transactions recorded in its financial systems are complete,
    accurate, and reconciled to the reciprocal transactions recorded by
    partner bureaus or within the bureau.

-   Bureaus should minimize the practices of advance billing for goods
    or services. Advance billings require extra effort to determine the
    correct breakdown of earned revenue/unearned revenue at the quarter
    or year-end date and extra effort to reconcile with your partner
    bureaus or within the bureau.

-   For Intra-Commerce transactions, OFM places the responsibility of
    initiating communications with the partner bureau on the bureau that
    is the provider of the reimbursable goods/services:

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-   Bureaus with advances from others (unearned revenue) at the end of
    the quarter should provide the unearned revenue balances for **each
    of** the agreements (including supporting documentation as
    necessary) to the partner bureaus. See **Exhibit 1** for a listing
    of bureau contact persons.

-   Bureaus reporting accrued revenue/receivable amounts at the end of
    the quarter should provide the accrual information (including
    supporting documentation as necessary) to the partner bureaus.

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-   To facilitate the matching and reconciliation of Intra-Commerce
    transactions within the Department "providing bureau" must give
    supporting documentation (as necessary) to the partner bureaus as
    soon as possible, not waiting until the issuance of the preliminary
    TSR/TDR. This will help ensure that the recipient bureaus record the
    correct amounts for their reciprocal accounts (prepayments, advances
    to others, expenses, and accounts payable), and will facilitate the
    matching

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-   In a situation where there is a material difference between partner
    bureaus and the providing bureau fails to provide adequate
    supporting documentation to the receiving bureau, OFM will request
    that the providing bureau adjust its records to conform to the
    amounts recorded by the receiving bureau.

-   Intra-Commerce transactions should be recorded quarterly, based on
    the **actual** services received or rendered **(accrual basis)** at
    the end of the quarter, rather than estimated or scheduled work
    (i.e. estimated or scheduled amounts per the reimbursable
    agreement).

> ***4. Reporting/Reconciling Proprietary Intra-Commerce and
> Intra-bureau Transactions:***

-   There will be no reporting thresholds for the TSRs/ TDRs and HFM
    Expanded Trial Balances. Each bureau shall report 100 percent of its
    Intra-Commerce and intra-bureau transactions.

-   All credit balances should be shown as negative numbers

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-   The Departmental Management/Working Capital Fund (DM/WCF) will
    supply the following information to bureaus monthly to assist in
    recording/reconciling bureaus' transactions with DM/WCF:

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-   DM/WCF Advance Reconciliation - to help bureaus determine how much
    to reduce the prepayment held with WCF

-   DM/WCF Manual Bills Listing

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-   **[Quarterly]{.underline}:**

a)  Bureaus will submit a year-to-date **[preliminary]{.underline}**
    Intra-Commerce TSR/TDR to their partner bureau. See **Exhibit 3**
    and **Exhibit 4** for the required formats. Intra-Commerce
    transactions shall be reported for all SGL accounts, which include
    the following categories: **assets, liabilities, unexpended
    appropriations, revenue, expenses, gains, losses, other financing
    sources, and memorandum**. Bureaus will then reconcile these
    transactions to reciprocal transactions per the partner bureaus or
    within the bureau. Where discrepancies exist partner bureaus should
    contact each other, decide on the facts of the transactions, and
    record the appropriate accounting entries and TSR/TDR corrections.

b)  After reconciliation, bureaus will prepare a TSR/TDR Part I
    **(Exhibit 9)** of the TSR/TDR Review Checklist and submit to OFM.
    Any "No" response requires an explanation.

-   **Each bureau is required to provide their partner bureaus and OFM a
    list of their Agreements (e.g., Memorandums of Understandings) with
    other partner bureaus as of June 30. Please use the format per
    Exhibit 8. Bureaus should exchange and reconcile information with
    their partner bureaus in order for bureaus to prepare accurate and
    complete listings (ie a listing of Agreements in which the bureau is
    the provider, and/or where the bureau is the receiver).**

-   After the Department's financial statements year-end audit, each
    bureau will prepare a **[Final FY]{.underline} TSR/TDR**. This will
    include all audit adjustments. See **Exhibit 3** and **Exhibit**
    **4** for the required formats. Bureaus shall forward this report by
    e-mail to the partner bureaus. If audit adjustments are late, the
    report should be submitted by the due date without the audit
    adjustments, but should include a notation that an updated Final FY
    TSR/TDR will be submitted when the audit adjustments are finalized.
    Part II of the TDR/TSR Review Checklist **(Exhibit 10)** shall be
    completed and submitted to OFM.

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-   **At the** **[transaction level]{.underline}, any Intra-Commerce
    transaction with a difference of \$25,000 or more with a partner
    bureau is required to be researched and resolved by the two partner
    bureaus. The bureau in error should adjust its general ledger and
    TSR/TDR.**

-   **At the [category level]{.underline} (e.g. revenue and expenses,
    receivables and payables, advances from others/unearned revenue and
    advances to others/prepayments, any Intra-Commerce difference
    totaling \$250,000 or more with a partner bureau is required to be
    researched and resolved by the two partner bureaus. The bureau in
    error should adjust its general ledger and TSR/TDR.**

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-   **Each quarter, bureaus should closely review their Final FY TSR/TDR
    with their partner bureaus to ensure that there are not any
    transactions with differences of \$25,000 or more, and not any
    category level differences totaling \$250,000 or more.** If there is
    a difference bureau CFOs and Finance Officers should be notified of
    significant unreconciled differences.

***5. Reporting Formats***

**Intra-Commerce TSRs**

-   Intra-Commerce TSRs are required to be in the standard sample
    formats presented in **Exhibit 3**

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-   Organize the TSR by SGL account number, from lowest to highest.
    Within each SGL account, organize partner Intra-Commerce Codes
    (ICCs) **(Exhibit 6)** from lowest to highest.

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-   For each partner ICC [transactions total]{.underline} reported on
    the TSR, the following data elements are required:

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-   USSGL Account Number

-   Partner's ICC/Entity Name

-   Reporting Bureau's Treasury Fund Symbol - if more than one Treasury
    Fund Symbol for transactions or balances with a Federal entity, must
    show each Treasury Fund Symbol as a separate line item on the TSR

-   Dollar Amount

**Intra-Commerce TDRs**

-   Intra-Commerce TDRs are required to be in the standard sample format
    presented in **Exhibit 4**

-   Organize the TDR by SGL account number, from lowest to highest.
    Within each SGL account, organize partner ICCs **(Exhibit 6)** from
    lowest to highest.

-   The required attributes for each transaction shown on the TDR are:

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-   USSGL Account Number

-   Partner's ICC

-   Document Record Number **(Optional)**

-   Document Type **(Optional)**

-   Document Number

-   Sub-document Number **(Optional)**

-   GL Month

-   Reporting Bureau's Treasury Fund Symbol

-   Transaction Amount

-   Description **(Optional)**

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-   Data Definitions for the required attributes are shown in **Exhibit
    5** and the Optional Document Types for individual transactions are
    shown in **Exhibit 7**

**IV. Due Dates for Submissions**

-   See 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, and, in the case of Reconciled TSRs, if there are
    transactions category differences with other partner bureaus or
    within the bureau of \$250,000 or more.

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-   Please fax the Checklists to OFM:

    [Ayana Bess]{.mark} -- OFM

> 14th & Constitution Avenues, NW
>
> HCHB ‑ Room 6321
>
> Washington, D.C. 20230
>
> [Phone: (202) 482‑0204]{.mark}
>
> Fax: (202) 482‑1992 or 5070
>
> [E‑mail: <abess@doc.gov>]{.mark}

**V. OFM Contact**

Questions related to Attachment B can be directed to:

> Tanya C. Smith -- OFM
>
> Department of Commerce
>
> 14^th^ Street & Constitution Avenue, NW
>
> HCHB Rm. 6321
>
> Washington, DC 20230
>
> Tel: (202) 482-0854
>
> Fax: (202) 482-1992 or 5070
>
> E-mail: <TSmith2@doc.gov>

+---------------+------+-----------------------+---------------------+
| **Contact     | **Ag | **Reporting Entity**  | **Treasury Fund     |
| Persons**     | ency |                       | Group**             |
|               | Loca |                       |                     |
|               | tion |                       |                     |
|               | Co   |                       |                     |
|               | de** |                       |                     |
+===============+======+=======================+=====================+
| **NIST,       | **   | #                     | 3800, 4511, 6000    |
| Finance       | 13-0 |                       |                     |
| Division**    | 6-00 | Departmental          | 3800, 8501          |
|               | 01** | Management/Working    |                     |
| Primary: Matt |      | Capital Fund          | 0126, 3800          |
| Walsh         |      |                       |                     |
|               |      | Departmental          | 4564, 3800          |
| Phone: (301)  |      | Management/Gifts and  |                     |
| 975-5242      |      | Bequests              | 0121, 2769, 3800,   |
|               |      |                       | 4327                |
| Email:        |      | Office of the         |                     |
| [matt.w       |      | Inspector General     | 0122, 2759, 3800,   |
| alsh@nist.gov |      |                       | 4328                |
| ]{.underline} |      | Office of Computer    |                     |
|               |      | Services (Franchise   | 0127, 3800, 6000    |
| Primary: Rod  |      | Fund)                 |                     |
| Veon          |      |                       | 0120, 3800, 0123    |
|               |      | Emergency Oil and Gas |                     |
| Phone: (301)  |      | Loan Guarantee        | 1500, 3800, 4323,   |
| 975-5650      |      | Program               | 6540                |
|               |      |                       |                     |
| Email:        |      | Emergency Steel Loan  | 0201, 3800          |
| <rod.v        |      | Guarantee Program     |                     |
| eon@nist.gov> |      |                       | 0500, 0515, 0525,   |
|               |      | National Intellectual | 3800, 4650          |
| Primary:      |      | Property Law          |                     |
| Susan James   |      | Enforcement           |                     |
|               |      | Coordination Council  |                     |
| Phone: (301)  |      |                       |                     |
| 975-5463      |      | Departmental          |                     |
|               |      | Management/Salaries   |                     |
| Email:        |      | and Expenses          |                     |
| <susan.ja     |      |                       |                     |
| mes@nist.gov> |      | Hebert C. Hoover      |                     |
|               |      | Building Renovations  |                     |
| Primary:      |      | & Modernization       |                     |
| Carole        |      |                       |                     |
| Serfling      |      | Economic and          |                     |
|               |      | Statistics            |                     |
| Phone: (301)  |      | Administration/Bureau |                     |
| 975-3170      |      | of Economic Analysis  |                     |
|               |      |                       |                     |
| Email:        |      | Minority Business     |                     |
| <carole.serfl |      | Development Agency    |                     |
| ing@nist.gov> |      |                       |                     |
|               |      | ####                  |                     |
| Primary:      |      |                       |                     |
| Connie        |      | ####                  |                     |
| Meenehan      |      |                       |                     |
|               |      | ####                  |                     |
| Phone: (301)  |      |                       |                     |
| 975-8886      |      | #### Nati             |                     |
|               |      | onal Institute of Sta |                     |
| Email:        |      | ndards and Technology |                     |
| <co           |      |                       |                     |
| nstance.meene |      |                       |                     |
| han@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| Primary:      |      |                       |                     |
| Tracie Nie    |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-6789      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <chunsheng.   |      |                       |                     |
| nie@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| Primary:      |      |                       |                     |
| Carrie Hart   |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-2692      |      |                       |                     |
|               |      |                       |                     |
| Email:        |      |                       |                     |
| <carrie.h     |      |                       |                     |
| art@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| **[           |      |                       |                     |
| And]{.mark}** |      |                       |                     |
|               |      |                       |                     |
| []{.mark}     |      |                       |                     |
|               |      |                       |                     |
| [Suranga      |      |                       |                     |
| L             |      |                       |                     |
| eitan]{.mark} |      |                       |                     |
|               |      |                       |                     |
| [Phone: (301) |      |                       |                     |
| 975           |      |                       |                     |
| -6836]{.mark} |      |                       |                     |
|               |      |                       |                     |
| [Email:       |      |                       |                     |
| <surang       |      |                       |                     |
| a.leitan@nist |      |                       |                     |
| .gov>]{.mark} |      |                       |                     |
+---------------+------+-----------------------+---------------------+
| **NIST,       | **   | ####                  | 0527, 0550, 0551,   |
| Finance       | 13-1 |                       | 0552, 3800, 5396    |
| Division      | 2-00 | ####                  |                     |
| (Continued**) | 01** |                       | 1100, 3800          |
|               |      | ####                  |                     |
| [Primary:     |      |                       | 0124,1              |
| April         |      | National              | 099,1250,1435,2419, |
| Ha            |      | Telecommunications    | 3220,3800,5521,6276 |
| rrell]{.mark} |      | and Information       |                     |
|               |      | Administration        | 0125, 3800          |
| [Phone: (301) |      |                       |                     |
| 975           |      | Technology            |                     |
| -5883]{.mark} |      | Administration        |                     |
|               |      |                       |                     |
| [E-mail:      |      | International Trade   |                     |
| <april        |      | Administration        |                     |
| .harrell@nist |      |                       |                     |
| .gov>]{.mark} |      | Economic Development  |                     |
|               |      | Administration Salary |                     |
| []{.mark}     |      | & Expense             |                     |
|               |      |                       |                     |
| [[Or For NTIA |      |                       |                     |
| DTV           |      |                       |                     |
| Spec          |      |                       |                     |
| ific:]{.under |      |                       |                     |
| line}]{.mark} |      |                       |                     |
|               |      |                       |                     |
| [Yvonne       |      |                       |                     |
| K             |      |                       |                     |
| epler]{.mark} |      |                       |                     |
|               |      |                       |                     |
| [Phone: (301) |      |                       |                     |
| 975           |      |                       |                     |
| -5293]{.mark} |      |                       |                     |
|               |      |                       |                     |
| [E-mail:      |      |                       |                     |
| <yvonn        |      |                       |                     |
| e.kepler@nist |      |                       |                     |
| .gov>]{.mark} |      |                       |                     |
|               |      |                       |                     |
| Co-Primary:   |      |                       |                     |
| Cheng He      |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-5262      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <cheng        |      |                       |                     |
| .he@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| Co-Primary:   |      |                       |                     |
| Folly Kuevey  |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-2743      |      |                       |                     |
|               |      |                       |                     |
| Email:        |      |                       |                     |
| Folly.Ku      |      |                       |                     |
| evey@nist.gov |      |                       |                     |
|               |      |                       |                     |
| Tracie Nie    |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-6789      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <chunsheng.   |      |                       |                     |
| nie@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| **Secondary   |      |                       |                     |
| for All       |      |                       |                     |
| NI            |      |                       |                     |
| ST-serviced** |      |                       |                     |
| **Entities:** |      |                       |                     |
| John Hagelin  |      |                       |                     |
|               |      |                       |                     |
| Phone: (301)  |      |                       |                     |
| 975-3278      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <john.hage    |      |                       |                     |
| lin@nist.gov> |      |                       |                     |
|               |      |                       |                     |
| **Fax number  |      |                       |                     |
| for all above |      |                       |                     |
| is**          |      |                       |                     |
|               |      |                       |                     |
| **(301)       |      |                       |                     |
| 527-1035**    |      |                       |                     |
+---------------+------+-----------------------+---------------------+

+---------------+------+-----------------------+---------------------+
| **NOAA,       | **   | Bureau of Industry    | []{.mark}           |
| Office of     | 13-1 | Security              |                     |
| Finance and   | 4-00 |                       | []{.mark}           |
| Admin.,       | 01** | National Oceanic and  |                     |
| Financial     |      | Atmospheric           | []{.mark}           |
| Services      |      | Administration        |                     |
| Division**    |      |                       | []{.mark}           |
|               |      |                       |                     |
| Primary: Amy  |      |                       | 0300, 1040, 1435,   |
| Lin           |      |                       | 2419, 3220, 3800    |
|               |      |                       |                     |
| Phone: (301)  |      |                       | 0891, 1099, 1421,   |
| 444-2832      |      |                       | 1435, 1436, 1450,   |
|               |      |                       | 1451, 1456, 1460,   |
| Fax: (301)    |      |                       | 1462, 1463, 1499,   |
| 427-2040      |      |                       | 2251, 2252, 2717,   |
|               |      |                       | 2814, 3220, 3800,   |
| E-mail:       |      |                       | 4313, 4314, 4316,   |
| <amy.         |      |                       | 4324, 4417, 5120,   |
| lin@noaa.gov> |      |                       | 5122, 5123, 5139,   |
|               |      |                       | 5283, 5284, 5324,   |
| Secondary:    |      |                       | 5362, 5439, 5440,   |
| Mark P.       |      |                       | 6214, 6276, 6500,   |
| Miller        |      |                       | 6501, 6541, 8145,   |
|               |      |                       | 8220                |
| Phone: (301)  |      |                       |                     |
| 444-2704      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <mark.p.mil   |      |                       |                     |
| ler@noaa.gov> |      |                       |                     |
+---------------+------+-----------------------+---------------------+
| **NTIS,       | **   | ####                  | 3800, 4295          |
| Financial &   | 13-0 |                       |                     |
| A             | 7-00 | ####                  |                     |
| dministration | 01** |                       |                     |
| Management,   |      | ####                  |                     |
| Office of     |      |                       |                     |
| Accounting**  |      | #                     |                     |
|               |      | ### National Technica |                     |
| Primary:      |      | l Information Service |                     |
| Andrea        |      |                       |                     |
| Patterson     |      |                       |                     |
|               |      |                       |                     |
| Phone: (703)  |      |                       |                     |
| 605-6614      |      |                       |                     |
|               |      |                       |                     |
| Fax: (703)    |      |                       |                     |
| 605-6743      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <apatter      |      |                       |                     |
| son@ntis.gov> |      |                       |                     |
|               |      |                       |                     |
| Secondary:    |      |                       |                     |
| Caren Scott   |      |                       |                     |
|               |      |                       |                     |
| Phone: (703)  |      |                       |                     |
| 605-6646      |      |                       |                     |
|               |      |                       |                     |
| Email:        |      |                       |                     |
| <csc          |      |                       |                     |
| ott@ntis.gov> |      |                       |                     |
+---------------+------+-----------------------+---------------------+

+----------------+-----+-----------------------+---------------------+
| **USPTO,       | **  | U.S. Patent and       | 0840, 1006, 3800    |
| Office of      | 13- | Trademark Office      | 5127, 6538, 6542,   |
| Finance,       | 10- |                       | 6554                |
| Financial      | 000 |                       |                     |
| Reporting and  | 1** |                       |                     |
| Analysis       |     |                       |                     |
| Division**     |     |                       |                     |
|                |     |                       |                     |
| Primary:       |     |                       |                     |
| Candace Yu     |     |                       |                     |
|                |     |                       |                     |
| Phone: (571)   |     |                       |                     |
| 272-6361       |     |                       |                     |
|                |     |                       |                     |
| E-mail:        |     |                       |                     |
| <candace       |     |                       |                     |
| .yu@uspto.gov> |     |                       |                     |
|                |     |                       |                     |
| Secondary:     |     |                       |                     |
| Jeanette       |     |                       |                     |
| Kuendel        |     |                       |                     |
|                |     |                       |                     |
| Phone: (571)   |     |                       |                     |
| 272-6340       |     |                       |                     |
|                |     |                       |                     |
| Email:         |     |                       |                     |
| <jeanette.kuen |     |                       |                     |
| del@uspto.gov> |     |                       |                     |
+----------------+-----+-----------------------+---------------------+
| **EDA,         | **  | ####                  | 1410, 1435, 2050,   |
| Administrative | 13- |                       | 3200, 3220, 3800,   |
| and Support    | 20- | ##                    | 4406,               |
| Services       | 000 | ## Economic Developme |                     |
| Division**     | 1** | nt Administration --  |                     |
|                |     |                       |                     |
| Primary: Jesse |     | Grant and Revolving   |                     |
| Perez          |     | Funds                 |                     |
|                |     |                       |                     |
| Phone: (202)   |     |                       |                     |
| 482-5272       |     |                       |                     |
|                |     |                       |                     |
| Fax: (202)     |     |                       |                     |
| 482-4020       |     |                       |                     |
|                |     |                       |                     |
| E-mail:        |     |                       |                     |
| <jpere         |     |                       |                     |
| z@eda.doc.gov> |     |                       |                     |
|                |     |                       |                     |
| Secondary:     |     |                       |                     |
| Joann Gale     |     |                       |                     |
|                |     |                       |                     |
| Phone: (202)   |     |                       |                     |
| 482-2415       |     |                       |                     |
|                |     |                       |                     |
| E-mail:        |     |                       |                     |
| <jgal          |     |                       |                     |
| e@eda.doc.gov> |     |                       |                     |
+----------------+-----+-----------------------+---------------------+
| **Census,      | **  | Census Bureau         | 0450, 0401, 1099,   |
| Office of      | 13- |                       | 3220, 3800, 4512,   |
| Finance**      | 04- |                       | 6050, 6275, 6540    |
|                | 000 |                       |                     |
| Primary: Kevin | 1** |                       |                     |
| Brown          |     |                       |                     |
|                |     |                       |                     |
| Phone: (301)   |     |                       |                     |
| 763-9538       |     |                       |                     |
|                |     |                       |                     |
| Email:         |     |                       |                     |
| <Kevin.l.bro   |     |                       |                     |
| wn@census.gov> |     |                       |                     |
|                |     |                       |                     |
| Secondary:     |     |                       |                     |
| Antonio        |     |                       |                     |
| Emanuel        |     |                       |                     |
|                |     |                       |                     |
| Phone: (301)   |     |                       |                     |
| 763-9561       |     |                       |                     |
|                |     |                       |                     |
| Fax: (301)     |     |                       |                     |
| 457-3104       |     |                       |                     |
|                |     |                       |                     |
| E-mail:        |     |                       |                     |
| <Antonio.Emanu |     |                       |                     |
| el@census.gov> |     |                       |                     |
+----------------+-----+-----------------------+---------------------+

+---------------+------+-----------------------+---------------------+
| **Department  |      |                       |                     |
| of Commerce** |      |                       |                     |
|               |      |                       |                     |
| **Office of   |      |                       |                     |
| Financial     |      |                       |                     |
| Management**  |      |                       |                     |
|               |      |                       |                     |
| Primary:      |      |                       |                     |
| Respective    |      |                       |                     |
| **Bureau      |      |                       |                     |
| Liaison**     |      |                       |                     |
|               |      |                       |                     |
| Phone: **see  |      |                       |                     |
| Attachment A, |      |                       |                     |
| Exhibit I**   |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
|               |      |                       |                     |
| Secondary:    |      |                       |                     |
| Tanya C.      |      |                       |                     |
| Smith         |      |                       |                     |
|               |      |                       |                     |
| Phone: (202)  |      |                       |                     |
| 482-0854      |      |                       |                     |
|               |      |                       |                     |
| E-mail:       |      |                       |                     |
| <TSm          |      |                       |                     |
| ith2@doc.gov> |      |                       |                     |
|               |      |                       |                     |
| **Fax number  |      |                       |                     |
| for all above |      |                       |                     |
| is**          |      |                       |                     |
|               |      |                       |                     |
| **(202)       |      |                       |                     |
| 482-1992**    |      |                       |                     |
+---------------+------+-----------------------+---------------------+

###### Commonly Used Proprietary SGL Accounts for 

###### Intra-Commerce and Intra-Bureau Transactions

###### Note: Below list is not all-inclusive

+----------------------------------------------------------+-----------+
| ########                                                 | **Normal  |
|                                                          | Balance** |
| ######## **Standard General Ledger Account**             |           |
+----------------------------------------------------------+-----------+
| **Assets**                                               | Debit     |
|                                                          |           |
| 1310 Accounts Receivable                                 | Debit     |
|                                                          |           |
| 1410 Advances and Prepayments                            | Debit     |
|                                                          |           |
| > Various accounts that capitalized purchases are posted |           |
| > to                                                     |           |
+----------------------------------------------------------+-----------+
| > **Liabilities**                                        | Credit    |
| >                                                        |           |
| > 2110 Accounts Payable                                  | Credit    |
| >                                                        |           |
| > 2170 Subsidy Payable to the Financing Account          | Credit    |
|                                                          |           |
| 2310 Liability for Advances and Prepayments              | Credit    |
|                                                          |           |
| 2400 Liability for Deposit Funds, Clearing Accts, and    |           |
| Undeposited Collections                                  |           |
+----------------------------------------------------------+-----------+
| > **Unexpended Appropriations**                          | Credit    |
|                                                          |           |
| 3102 Unexpended Appropriations -- Transfers-In           | Debit     |
|                                                          |           |
| 3103 Unexpended Appropriations -- Transfers-Out          |           |
+----------------------------------------------------------+-----------+
| > **Revenue**                                            | Credit    |
|                                                          |           |
| 5100. Revenue from Goods Sold                            | Debit     |
|                                                          |           |
| > 5109 Contra Revenue for Goods Sold                     | Credit    |
|                                                          |           |
| 5200. Revenue from Services Provided                     | Debit     |
|                                                          |           |
| > 5209 Contra Revenue for Services Provided              | Credit    |
|                                                          |           |
| 5900. Other Revenue                                      | Debit     |
|                                                          |           |
| > 5909 Contra Revenue for Other Revenue                  |           |
+----------------------------------------------------------+-----------+
| > **Other Financing Sources**                            | Credit    |
|                                                          |           |
| 5720. Financing Sources Transferred In Without           | Debit     |
|       Reimbursement                                      |           |
|                                                          | Credit    |
| ```{=html}                                               |           |
| <!-- -->                                                 | Credit    |
| ```                                                      |           |
| 5730. Financing Sources Transferred Out Without          | Debit     |
|       Reimbursement                                      |           |
|                                                          | Debit     |
| ```{=html}                                               |           |
| <!-- -->                                                 |           |
| ```                                                      |           |
| 5750. Expenditure Financing Sources -- Transfers-In      |           |
|                                                          |           |
| > 5755 Nonexpenditure Financing Sources -- Transfers-In  |           |
| >                                                        |           |
| > 5760 Expenditure Financing Sources -- Transfers-Out    |           |
| >                                                        |           |
| > 5765 Nonexpenditure Financing Sources -- Transfers-Out |           |
+----------------------------------------------------------+-----------+
| > **Expenses**                                           | Debit     |
|                                                          |           |
| 6100 Operating Expenses/ Program Costs                   |           |
+----------------------------------------------------------+-----------+
| > **Memorandum**                                         | Credit    |
|                                                          |           |
| 8801 Offset for Purchases of Assets                      | Debit     |
|                                                          |           |
| 8802 Purchases of Property, Plant, and Equipment         | Debit     |
|                                                          |           |
| 8803 Purchases of Inventory and Related Property         | Debit     |
|                                                          |           |
| 8804 Purchases of Assets -- Other                        |           |
+----------------------------------------------------------+-----------+

+------+------------+-------+---+----+-----------+------+--------------+
| ###  |            |       |   |    |           |      |              |
| Requ |            |       |   |    |           |      |              |
| ired |            |       |   |    |           |      |              |
|  For |            |       |   |    |           |      |              |
| mat/ |            |       |   |    |           |      |              |
| Samp |            |       |   |    |           |      |              |
| le B |            |       |   |    |           |      |              |
| urea |            |       |   |    |           |      |              |
| u Fi |            |       |   |    |           |      |              |
| nal  |            |       |   |    |           |      |              |
| FY 2 |            |       |   |    |           |      |              |
| 009  |            |       |   |    |           |      |              |
| & 20 |            |       |   |    |           |      |              |
| 10 I |            |       |   |    |           |      |              |
| ntra |            |       |   |    |           |      |              |
| -Com |            |       |   |    |           |      |              |
| merc |            |       |   |    |           |      |              |
| e Tr |            |       |   |    |           |      |              |
| ansa |            |       |   |    |           |      |              |
| ctio |            |       |   |    |           |      |              |
| n Su |            |       |   |    |           |      |              |
| mmar |            |       |   |    |           |      |              |
| y Re |            |       |   |    |           |      |              |
| port |            |       |   |    |           |      |              |
|      |            |       |   |    |           |      |              |
| **R  |            |       |   |    |           |      |              |
| EMIN |            |       |   |    |           |      |              |
| DER: |            |       |   |    |           |      |              |
| Intr |            |       |   |    |           |      |              |
| a-bu |            |       |   |    |           |      |              |
| reau |            |       |   |    |           |      |              |
| tran |            |       |   |    |           |      |              |
| sact |            |       |   |    |           |      |              |
| ions |            |       |   |    |           |      |              |
| sh   |            |       |   |    |           |      |              |
| ould |            |       |   |    |           |      |              |
| not  |            |       |   |    |           |      |              |
| be   |            |       |   |    |           |      |              |
| incl |            |       |   |    |           |      |              |
| uded |            |       |   |    |           |      |              |
| in   |            |       |   |    |           |      |              |
| the  |            |       |   |    |           |      |              |
| T    |            |       |   |    |           |      |              |
| SR** |            |       |   |    |           |      |              |
|      |            |       |   |    |           |      |              |
| ###  |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| Nati |            |       |   |    |           |      |              |
| onal |            |       |   |    |           |      |              |
| I    |            |       |   |    |           |      |              |
| nsti |            |       |   |    |           |      |              |
| tute |            |       |   |    |           |      |              |
| of   |            |       |   |    |           |      |              |
| S    |            |       |   |    |           |      |              |
| tand |            |       |   |    |           |      |              |
| ards |            |       |   |    |           |      |              |
| and  |            |       |   |    |           |      |              |
| Te   |            |       |   |    |           |      |              |
| chno |            |       |   |    |           |      |              |
| logy |            |       |   |    |           |      |              |
|      |            |       |   |    |           |      |              |
| FY   |            |       |   |    |           |      |              |
| 2008 |            |       |   |    |           |      |              |
| In   |            |       |   |    |           |      |              |
| tra- |            |       |   |    |           |      |              |
| Comm |            |       |   |    |           |      |              |
| erce |            |       |   |    |           |      |              |
| Tra  |            |       |   |    |           |      |              |
| nsac |            |       |   |    |           |      |              |
| tion |            |       |   |    |           |      |              |
| Sum  |            |       |   |    |           |      |              |
| mary |            |       |   |    |           |      |              |
| Re   |            |       |   |    |           |      |              |
| port |            |       |   |    |           |      |              |
|      |            |       |   |    |           |      |              |
| For  |            |       |   |    |           |      |              |
| the  |            |       |   |    |           |      |              |
| Qua  |            |       |   |    |           |      |              |
| rter |            |       |   |    |           |      |              |
| En   |            |       |   |    |           |      |              |
| ding |            |       |   |    |           |      |              |
| Dece |            |       |   |    |           |      |              |
| mber |            |       |   |    |           |      |              |
| 31,  |            |       |   |    |           |      |              |
| 2008 |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| [SGL | [Partner's |       | [ |    | [A        | [A   | [Adjusted]   |
| A/C] | Intr       |       | R |    | mount]{.u | udit | {.underline} |
| {.un | a-Commerce |       | e |    | nderline} | Adj  |              |
| derl | Code       |       | p |    |           | ustm | [Amount]     |
| ine} | /Entity]{. |       | o |    |           | ent] | {.underline} |
|      | underline} |       | r |    |           | {.un |              |
|      |            |       | t |    |           | derl |              |
|      | [Name]{.   |       | i |    |           | ine} |              |
|      | underline} |       | n |    |           |      |              |
|      |            |       | g |    |           |      |              |
|      |            |       | B |    |           |      |              |
|      |            |       | u |    |           |      |              |
|      |            |       | r |    |           |      |              |
|      |            |       | e |    |           |      |              |
|      |            |       | a |    |           |      |              |
|      |            |       | u |    |           |      |              |
|      |            |       | \ |    |           |      |              |
|      |            |       | ' |    |           |      |              |
|      |            |       | s |    |           |      |              |
|      |            |       | T |    |           |      |              |
|      |            |       | r |    |           |      |              |
|      |            |       | e |    |           |      |              |
|      |            |       | a |    |           |      |              |
|      |            |       | s |    |           |      |              |
|      |            |       | u |    |           |      |              |
|      |            |       | r |    |           |      |              |
|      |            |       | y |    |           |      |              |
|      |            |       | F |    |           |      |              |
|      |            |       | u |    |           |      |              |
|      |            |       | n |    |           |      |              |
|      |            |       | d |    |           |      |              |
|      |            |       | S |    |           |      |              |
|      |            |       | y |    |           |      |              |
|      |            |       | m |    |           |      |              |
|      |            |       | b |    |           |      |              |
|      |            |       | o |    |           |      |              |
|      |            |       | l |    |           |      |              |
|      |            |       | ] |    |           |      |              |
|      |            |       | { |    |           |      |              |
|      |            |       | . |    |           |      |              |
|      |            |       | u |    |           |      |              |
|      |            |       | n |    |           |      |              |
|      |            |       | d |    |           |      |              |
|      |            |       | e |    |           |      |              |
|      |            |       | r |    |           |      |              |
|      |            |       | l |    |           |      |              |
|      |            |       | i |    |           |      |              |
|      |            |       | n |    |           |      |              |
|      |            |       | e |    |           |      |              |
|      |            |       | } |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| **[  |            |       |   |    |           |      |              |
| Acco |            |       |   |    |           |      |              |
| unts |            |       |   |    |           |      |              |
| Rece |            |       |   |    |           |      |              |
| ivab |            |       |   |    |           |      |              |
| le - |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 131  |            |       |   |    |           |      |              |
| 0]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1310 | 33-00 TA   |       | 4 |    | 15,476.00 | (4   | 11,351.00    |
|      |            |       | 6 |    |           | ,125 |              |
|      |            |       | 5 |    |           | .00) |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1310 | 51-01      |       | 4 |    | 8,100.00  | (565 | 7,535.00     |
|      | DM/S&E     |       | 6 |    |           | .00) |              |
|      |            |       | 5 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1310 | 59-00 MBDA |       | 4 |    | 6,052.00  |      | 6,052.00     |
|      |            |       | 6 |    |           |      |              |
|      |            |       | 5 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1310 | 63-00      |       | 4 |    | 1,354.27  |      | 1,354.27     |
|      | Census     |       | 6 |    |           |      |              |
|      |            |       | 5 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Total    |       |   |    | xxxxxxx   |      | xxxxxxx      |
|      | for A/C    |       |   |    |           |      |              |
|      | 1310**     |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| **   |            |       |   |    |           |      |              |
| Adva |            |       |   |    |           |      |              |
| nces |            |       |   |    |           |      |              |
| and  |            |       |   |    |           |      |              |
| Pre  |            |       |   |    |           |      |              |
| paym |            |       |   |    |           |      |              |
| ents |            |       |   |    |           |      |              |
| [-   |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 141  |            |       |   |    |           |      |              |
| 0]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1410 | 51-04      |       | 0 |    | 21,595.00 |      | 21,595.00    |
|      | Fran. Fd.  |       | 5 |    |           |      |              |
|      |            |       | 1 |    |           |      |              |
|      |            |       | 5 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 1410 | 53-00      |       | 4 |    | 6         |      | 621,922.03   |
|      | ESA/BEA    |       | 6 |    | 21,922.03 |      |              |
|      |            |       | 5 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Total    |       |   |    | xxxxxxx   |      | xxxxxxx      |
|      | for A/C    |       |   |    |           |      |              |
|      | 1410**     |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| **[  |            |       |   |    |           |      |              |
| Acco |            |       |   |    |           |      |              |
| unts |            |       |   |    |           |      |              |
| P    |            |       |   |    |           |      |              |
| ayab |            |       |   |    |           |      |              |
| le - |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 211  |            |       |   |    |           |      |              |
| 0]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 2110 | 51-03 OIG  |       | 0 |    | (7        | 25   | (51,125.00)  |
|      |            |       | 5 |    | 6,125.00) | ,000 |              |
|      |            |       | 2 |    |           |      |              |
|      |            |       | 5 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 2110 | 51-07      |       | 4 |    | (         |      | (9,012.83)   |
|      | Steel      |       | 6 |    | 9,012.83) |      |              |
|      |            |       | 5 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 2110 | 54-00 NOAA |       | 0 |    | (1,73     |      | (1           |
|      |            |       | 5 |    | 5,000.00) |      | ,735,000.00) |
|      |            |       | 0 |    |           |      |              |
|      |            |       | 0 |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Total    |       |   |    | xxxxxxx   |      | xxxxxxx      |
|      | for A/C    |       |   |    |           |      |              |
|      | 2110**     |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| **L  |            |       |   |    |           |      |              |
| iabi |            |       |   |    |           |      |              |
| lity |            |       |   |    |           |      |              |
| for  |            |       |   |    |           |      |              |
| Adva |            |       |   |    |           |      |              |
| nces |            |       |   |    |           |      |              |
| and  |            |       |   |    |           |      |              |
| Pre  |            |       |   |    |           |      |              |
| paym |            |       |   |    |           |      |              |
| ents |            |       |   |    |           |      |              |
| [-   |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 231  |            |       |   |    |           |      |              |
| 0]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 2310 | 63-00      | 4650  |   | (3 |           |      | (3           |
|      | Census     |       |   | ,2 |           |      | ,286,791.11) |
|      |            |       |   | 86 |           |      |              |
|      |            |       |   | ,7 |           |      |              |
|      |            |       |   | 91 |           |      |              |
|      |            |       |   | .1 |           |      |              |
|      |            |       |   | 1) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 2310 | 67-00 BXA  | 4650  |   | (1 |           |      | (1           |
|      |            |       |   | ,3 |           |      | ,366,867.22) |
|      |            |       |   | 66 |           |      |              |
|      |            |       |   | ,8 |           |      |              |
|      |            |       |   | 67 |           |      |              |
|      |            |       |   | .2 |           |      |              |
|      |            |       |   | 2) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Totals   |       |   | x  |           |      | xxxxxxx      |
|      | for A/C    |       |   | xx |           |      |              |
|      | 2310**     |       |   | xx |           |      |              |
|      |            |       |   | xx |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| *    |            |       |   |    |           |      |              |
| *[Un |            |       |   |    |           |      |              |
| expe |            |       |   |    |           |      |              |
| nded |            |       |   |    |           |      |              |
| App  |            |       |   |    |           |      |              |
| ropr |            |       |   |    |           |      |              |
| iati |            |       |   |    |           |      |              |
| ons- |            |       |   |    |           |      |              |
| Tran |            |       |   |    |           |      |              |
| sfer |            |       |   |    |           |      |              |
| s-In |            |       |   |    |           |      |              |
| --   |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 310  |            |       |   |    |           |      |              |
| 2]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 3102 | 63-00      | 0500  |   | (5 |           |      | (5           |
|      | Census     |       |   | ,1 |           |      | ,184,723.00) |
|      |            |       |   | 84 |           |      |              |
|      |            |       |   | ,7 |           |      |              |
|      |            |       |   | 23 |           |      |              |
|      |            |       |   | .0 |           |      |              |
|      |            |       |   | 0) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Totals   |       |   | x  |           |      | xxxxxxx      |
|      | for A/C    |       |   | xx |           |      |              |
|      | 3102**     |       |   | xx |           |      |              |
|      |            |       |   | xx |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| **   |            |       |   |    |           |      |              |
| [Rev |            |       |   |    |           |      |              |
| enue |            |       |   |    |           |      |              |
| from |            |       |   |    |           |      |              |
| Serv |            |       |   |    |           |      |              |
| ices |            |       |   |    |           |      |              |
| Prov |            |       |   |    |           |      |              |
| ided |            |       |   |    |           |      |              |
| --   |            |       |   |    |           |      |              |
| A/C  |            |       |   |    |           |      |              |
| 520  |            |       |   |    |           |      |              |
| 0]{. |            |       |   |    |           |      |              |
| unde |            |       |   |    |           |      |              |
| rlin |            |       |   |    |           |      |              |
| e}** |            |       |   |    |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 5200 | 33-00 TA   | 4650  |   | (  |           |      | (15,476.00)  |
|      |            |       |   | 15 |           |      |              |
|      |            |       |   | ,4 |           |      |              |
|      |            |       |   | 76 |           |      |              |
|      |            |       |   | .0 |           |      |              |
|      |            |       |   | 0) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 5200 | 51-01      | 4650  |   | (8 |           |      | (8,100.00)   |
|      | GA/S&E     |       |   | ,1 |           |      |              |
|      |            |       |   | 00 |           |      |              |
|      |            |       |   | .0 |           |      |              |
|      |            |       |   | 0) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 5200 | 63-00      | 0515  |   | (1 |           |      | (1,354.27)   |
|      | Census     |       |   | ,3 |           |      |              |
|      |            |       |   | 54 |           |      |              |
|      |            |       |   | .2 |           |      |              |
|      |            |       |   | 7) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 5200 | 52-01 EDA  | 0525  |   | (1 |           |      | (1           |
|      |            |       |   | ,3 |           |      | ,332,794.00) |
|      |            |       |   | 32 |           |      |              |
|      |            |       |   | ,7 |           |      |              |
|      |            |       |   | 94 |           |      |              |
|      |            |       |   | .0 |           |      |              |
|      |            |       |   | 0) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
| 5200 | 61-00 NTIA | 4650  |   | (  |           |      | (60,520.00)  |
|      |            |       |   | 60 |           |      |              |
|      |            |       |   | ,5 |           |      |              |
|      |            |       |   | 20 |           |      |              |
|      |            |       |   | .0 |           |      |              |
|      |            |       |   | 0) |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+
|      | **Total    |       |   | x  |           |      | xxxxxxx      |
|      | for A/C    |       |   | xx |           |      |              |
|      | 5200**     |       |   | xx |           |      |              |
|      |            |       |   | xx |           |      |              |
+------+------------+-------+---+----+-----------+------+--------------+

+------+------------+--------+---------------+------+----------------+
| ###  |            |        |               |      |                |
| Requ |            |        |               |      |                |
| ired |            |        |               |      |                |
|  For |            |        |               |      |                |
| mat/ |            |        |               |      |                |
| Samp |            |        |               |      |                |
| le B |            |        |               |      |                |
| urea |            |        |               |      |                |
| u Fi |            |        |               |      |                |
| nal  |            |        |               |      |                |
| FY 2 |            |        |               |      |                |
| 009  |            |        |               |      |                |
| & 20 |            |        |               |      |                |
| 10 I |            |        |               |      |                |
| ntra |            |        |               |      |                |
| -Com |            |        |               |      |                |
| merc |            |        |               |      |                |
| e Tr |            |        |               |      |                |
| ansa |            |        |               |      |                |
| ctio |            |        |               |      |                |
| n Su |            |        |               |      |                |
| mmar |            |        |               |      |                |
| y Re |            |        |               |      |                |
| port |            |        |               |      |                |
|      |            |        |               |      |                |
| **R  |            |        |               |      |                |
| EMIN |            |        |               |      |                |
| DER: |            |        |               |      |                |
| Intr |            |        |               |      |                |
| a-bu |            |        |               |      |                |
| reau |            |        |               |      |                |
| tran |            |        |               |      |                |
| sact |            |        |               |      |                |
| ions |            |        |               |      |                |
| sh   |            |        |               |      |                |
| ould |            |        |               |      |                |
| not  |            |        |               |      |                |
| be   |            |        |               |      |                |
| incl |            |        |               |      |                |
| uded |            |        |               |      |                |
| in   |            |        |               |      |                |
| the  |            |        |               |      |                |
| T    |            |        |               |      |                |
| SR** |            |        |               |      |                |
+------+------------+--------+---------------+------+----------------+
| Nati |            |        |               |      |                |
| onal |            |        |               |      |                |
| I    |            |        |               |      |                |
| nsti |            |        |               |      |                |
| tute |            |        |               |      |                |
| of   |            |        |               |      |                |
| S    |            |        |               |      |                |
| tand |            |        |               |      |                |
| ards |            |        |               |      |                |
| and  |            |        |               |      |                |
| Te   |            |        |               |      |                |
| chno |            |        |               |      |                |
| logy |            |        |               |      |                |
|      |            |        |               |      |                |
| FY   |            |        |               |      |                |
| 2009 |            |        |               |      |                |
| In   |            |        |               |      |                |
| tra- |            |        |               |      |                |
| Comm |            |        |               |      |                |
| erce |            |        |               |      |                |
| Tra  |            |        |               |      |                |
| nsac |            |        |               |      |                |
| tion |            |        |               |      |                |
| Sum  |            |        |               |      |                |
| mary |            |        |               |      |                |
| Re   |            |        |               |      |                |
| port |            |        |               |      |                |
|      |            |        |               |      |                |
| For  |            |        |               |      |                |
| the  |            |        |               |      |                |
| Qua  |            |        |               |      |                |
| rter |            |        |               |      |                |
| En   |            |        |               |      |                |
| ding |            |        |               |      |                |
| Dece |            |        |               |      |                |
| mber |            |        |               |      |                |
| 31,  |            |        |               |      |                |
| 2008 |            |        |               |      |                |
+------+------------+--------+---------------+------+----------------+
| [SGL | [Partner's | [Rep   | [Amount       | [A   | [Adjuste       |
| A/C] | Intr       | orting | ]{.underline} | udit | d]{.underline} |
| {.un | a-Commerce | Bur    |               | Adj  |                |
| derl | Code       | eau\'s |               | ustm | [Amoun         |
| ine} | /Entity]{. | Tr     |               | ent] | t]{.underline} |
|      | underline} | easury |               | {.un |                |
|      |            | Fund   |               | derl |                |
|      | [Name]{.   | S      |               | ine} |                |
|      | underline} | ymbol] |               |      |                |
|      |            | {.unde |               |      |                |
|      |            | rline} |               |      |                |
+------+------------+--------+---------------+------+----------------+
| **[O |            |        |               |      |                |
| pera |            |        |               |      |                |
| ting |            |        |               |      |                |
| Expe |            |        |               |      |                |
| nses |            |        |               |      |                |
| /Pro |            |        |               |      |                |
| gram |            |        |               |      |                |
| Cos  |            |        |               |      |                |
| ts - |            |        |               |      |                |
| A/C  |            |        |               |      |                |
| 610  |            |        |               |      |                |
| 0]{. |            |        |               |      |                |
| unde |            |        |               |      |                |
| rlin |            |        |               |      |                |
| e}** |            |        |               |      |                |
+------+------------+--------+---------------+------+----------------+
| 6100 | 51-03 OIG  | 4650   | 76,125.00     |      | 76,125.00      |
+------+------------+--------+---------------+------+----------------+
| 6100 | 51-07      | 4650   | 9,012.83      |      | 9,012.83       |
|      | Steel      |        |               |      |                |
+------+------------+--------+---------------+------+----------------+
| 6100 | 54-00 NOAA | 0515   | 1,735,000.00  |      | 1,735,000.00   |
+------+------------+--------+---------------+------+----------------+
| 6100 | 33-00 TA   | 4650   | 1,138,931.82  |      | 1,138,931.82   |
+------+------------+--------+---------------+------+----------------+
| 6100 | 51-02      | 4650   | 104,922.18    |      | 104,922.18     |
|      | DM/WCF     |        |               |      |                |
+------+------------+--------+---------------+------+----------------+
| 6100 | 59-00 MBDA | 0525   | 6,748.23      |      | 6,748.23       |
+------+------------+--------+---------------+------+----------------+
|      | **Total    |        | xxxxxxx       |      | xxxxxxx        |
|      | for A/C    |        |               |      |                |
|      | 6100**     |        |               |      |                |
+------+------------+--------+---------------+------+----------------+

Required Format/Sample Bureau Final FY 2009 & 2010 Intra-Commerce
Transaction Detail Report

**REMINDER: Intra-bureau transactions should not be included in the
TDR**

National Institute of Standards and Technology

FY 2009 Intra-Commerce Transaction Detail Report

For the Quarter Ending December 31, 2008

<table>
<colgroup>
<col style="width: 10%" />
<col style="width: 7%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 9%" />
<col style="width: 8%" />
<col style="width: 6%" />
<col style="width: 9%" />
<col style="width: 8%" />
<col style="width: 17%" />
</colgroup>
<thead>
<tr class="header">
<th><p>USSGL Account</p>
<p>Number</p></th>
<th><p>Partner’s</p>
<p>ICC</p></th>
<th><p><strong>Optional</strong></p>
<p>Document Record</p>
<p>Number</p></th>
<th><p><strong>Optional</strong></p>
<p>Document</p>
<p>Type</p></th>
<th><p>Document</p>
<p>Number</p></th>
<th><p><strong>Optional</strong></p>
<p>Sub-document</p>
<p>Number</p></th>
<th>GL Month</th>
<th><p>Reporting Bureau’s Treasury Fund</p>
<p>Symbol</p></th>
<th><p>Transaction</p>
<p>Amount</p></th>
<th><p><strong>Optional</strong></p>
<p>Description</p></th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td>1310</td>
<td>33-00</td>
<td></td>
<td>REVUNC</td>
<td>DA #21-0563</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1310</td>
<td>33-00</td>
<td></td>
<td>REVUNC</td>
<td>DA #21-0565</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>1310</td>
<td>33-00</td>
<td></td>
<td>REVUNC</td>
<td>DA #21-0569</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1310</td>
<td>51-01</td>
<td></td>
<td>REVUNC</td>
<td>DA #14-1162</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>1310</td>
<td>51-01</td>
<td></td>
<td>REVUNC</td>
<td>DA #14-1163</td>
<td></td>
<td>xx/xx</td>
<td>0525</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1310</td>
<td>63-00</td>
<td></td>
<td>REVUNC</td>
<td>DA #19-0320</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>TOTAL 1310</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xx/xx</td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1410</td>
<td>51-04</td>
<td></td>
<td></td>
<td>26411578</td>
<td></td>
<td>xx/xx</td>
<td>0515</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>1410</td>
<td>51-04</td>
<td></td>
<td></td>
<td>26411629</td>
<td></td>
<td>xx/xx</td>
<td>0525</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1410</td>
<td>51-04</td>
<td></td>
<td></td>
<td>26411699</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>1410</td>
<td>53-00</td>
<td></td>
<td></td>
<td>26411100</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>1410</td>
<td>53-00</td>
<td></td>
<td></td>
<td>26411301</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>1410</td>
<td>53-00</td>
<td></td>
<td></td>
<td>26411488</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>TOTAL 1410</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2110</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411319</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2110</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411344</td>
<td></td>
<td>xx/xx</td>
<td>0525</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2110</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411395</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2110</td>
<td>51-07</td>
<td></td>
<td></td>
<td>26411744</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2110</td>
<td>51-07</td>
<td></td>
<td></td>
<td>26411753</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2110</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012818</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2110</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012890</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2110</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012902</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2110</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012903</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>TOTAL 2110</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2310</td>
<td>63-00</td>
<td></td>
<td></td>
<td>DA #332258</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2310</td>
<td>63-00</td>
<td></td>
<td></td>
<td>DA #332259</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2310</td>
<td>63-00</td>
<td></td>
<td></td>
<td>DA #332260</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2310</td>
<td>63-00</td>
<td></td>
<td></td>
<td>DA #332261</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>2310</td>
<td>67-00</td>
<td></td>
<td></td>
<td>DA #95475</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>2310</td>
<td>67-00</td>
<td></td>
<td></td>
<td>DA #95476</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>TOTAL 2310</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>3102</td>
<td>63-00</td>
<td></td>
<td></td>
<td>SF-1151 #7632</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>TOTAL 3102</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>33-00</td>
<td></td>
<td>REVUNC</td>
<td>DA #21-0563</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>51-05</td>
<td></td>
<td>REVUNC</td>
<td>DA #19-0320</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>51-05</td>
<td></td>
<td>REVCOL</td>
<td>DA #428828</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>51-05</td>
<td></td>
<td>REVCOL</td>
<td>DA #428829</td>
<td></td>
<td>xx/xx</td>
<td>0515</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>52-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #428830</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>52-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #84195</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>52-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #84196</td>
<td></td>
<td>xx/xx</td>
<td>0525</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>52-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #84197</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>61-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #84198</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>61-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #89326</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>5200</td>
<td>61-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #89327</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>5200</td>
<td>63-00</td>
<td></td>
<td>REVCOL</td>
<td>DA #89328</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>TOTAL 5200</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>6100</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411319</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>6100</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411344</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>6100</td>
<td>51-03</td>
<td></td>
<td></td>
<td>26411395</td>
<td></td>
<td>xx/xx</td>
<td>0525</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>6100</td>
<td>51-07</td>
<td></td>
<td></td>
<td>26411753</td>
<td></td>
<td>xx/xx</td>
<td>0500</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>6100</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012818</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>6100</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012890</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>6100</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012902</td>
<td></td>
<td>xx/xx</td>
<td>0515</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td>6100</td>
<td>54-00</td>
<td></td>
<td></td>
<td>26012903</td>
<td></td>
<td>xx/xx</td>
<td>4650</td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="odd">
<td>TOTAL 6100</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>xxxxxx</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

**Required Data Elements for Intra-Commerce Transaction Detail Reports**

**[Data Element Definitions]{.underline}**

+-----------------+--------------------------------------+-------------+
| Field Name      | Description                          | Data Format |
+-----------------+--------------------------------------+-------------+
| USSGL Account   | A unique code that represents a      | 9999        |
| Number          | Standard General Ledger (USSGL)      |             |
|                 | account.                             |             |
+-----------------+--------------------------------------+-------------+
| Partner's       | The code representing a bureau code  | 99-99       |
| Intra-Commerce  | and entity code of your Commerce     |             |
| Code (ICC)      | partner for this transaction         |             |
|                 |                                      |             |
|                 | Format: 2-digit bureau code, dash,   |             |
|                 | 2-digit entity code.                 |             |
+-----------------+--------------------------------------+-------------+
| Document Record | A sequential number which counts     | 999999      |
| Number          | each document.                       |             |
|                 |                                      |             |
| **(OPTIONAL)**  |                                      |             |
+-----------------+--------------------------------------+-------------+
| Document Type   | Code indicating the type of          | xxxxxxx     |
|                 | document, or event, reported for     |             |
| **(OPTIONAL)**  | elimination.                         |             |
+-----------------+--------------------------------------+-------------+
| Document Number | The identifying document or OPAC     | 999999      |
|                 | number used for matching.            |             |
+-----------------+--------------------------------------+-------------+
| Sub-document    | The sub-document number used for     | 999999      |
| Number          | matching.                            |             |
|                 |                                      |             |
| **(OPTIONAL)**  |                                      |             |
+-----------------+--------------------------------------+-------------+
| GL Month        | The date of latest transaction for   | 99/99       |
|                 | the submitted file. This date must   |             |
|                 | correspond to a GL end of month      |             |
|                 | date.                                |             |
|                 |                                      |             |
|                 | Format: mm/yy (example: 12/05).      |             |
+-----------------+--------------------------------------+-------------+
| Reporting       | The reporting bureau's Treasury Fund | 9999        |
| Bureau's        | Symbol for the referenced account's  |             |
| Treasury Fund   | funding source.                      |             |
| Symbol          |                                      |             |
+-----------------+--------------------------------------+-------------+
| Transaction     | The amount of the individual         | 9999.99     |
| Amount          | transaction                          |             |
+-----------------+--------------------------------------+-------------+
| Description     | Description of the transaction       | xxxx        |
|                 |                                      | xxxxxxxxxxx |
| **(OPTIONAL)**  |                                      |             |
+-----------------+--------------------------------------+-------------+

  ---------------------------- ---------------------- -------------------------------------------------------
  **[Bureau/Entity Codes and                          
  Intra-Commerce                                      
  Codes\*\*\*]{.underline}**                          

  **Bureau                     **Entity               **[Bureau Name]{.underline}**
  [Code]{.underline}**         [Code]{.underline}**   

  33                           00                     Technology Administration

  51                           01                     Departmental Management/Salaries and Expenses

  51                           02                     Departmental Management/Working Capital Fund

  51                           03                     Office of Inspector General

  51                           04                     Franchise Fund

  51                           05                     Departmental Management/Gifts and Bequests

  51                           06                     Emergency Oil and Gas Loan Guarantee Program

  51                           07                     Emergency Steel Loan Guarantee Program

  51                           08                     National Intellectual Property Law Enforcement
                                                      Coordination Council

  51                           09                     HCHB Renovations and Modernization

  52                           01                     Economic Development Administration/Salaries and
                                                      Expenses

  52                           02                     Economic Development Administration/Grant and Revolving
                                                      Funds

  53                           00                     Bureau of Economic Analysis and Economics and
                                                      Statistics Administration

  54                           00                     National Oceanic and Atmospheric Administration

  55                           00                     International Trade Administration

  56                           00                     U.S. Patent and Trademark Office

  57                           00                     National Institute of Standards and Technology

  59                           00                     Minority Business Development Agency

  61                           00                     National Telecommunications and Information
                                                      Administration

  62                           00                     National Technical Information Service

  63                           00                     Census Bureau

  67                           00                     Bureau of Industry and Security
  ---------------------------- ---------------------- -------------------------------------------------------

\*\*\* Intra-Commerce Code (ICC) is the combination of the Bureau Code
and the Entity Code.

For example, the ICC for Technology Administration is 33-00.

**Optional Document Types for Intra-Commerce Transaction Detail
Reports**

Transactions reported on a bureau\'s Intra-Commerce TDR should be
consistent with the actual general ledger treatment, as of the TDR
end-of-period date. For example, if a REVUNC transaction is reported on
the bureau\'s fourth quarter TDR, the bureau\'s general ledger should
reflect an accounts receivable as of September 30.

The Document Types are not all-inclusive. They capture common types of
transactions. For example, there are not standard Document Types for a)
refunds of overpayments; b) capitalized purchases; and c) transfers in
or transfer out. Bureaus should report, under the appropriate
miscellaneous Document Type, these and other transactions that are not
covered by a standard Document Type.

**[Performing Bureau Transactions of the Current Fiscal
Year]{.underline}**

These Document Types indicate individual transactions that occurred
during the TDR reporting period.

**REVCOL - Collected revenue**

> Dr. 1010 Fund Balance with Treasury
>
> Cr. 5100 Revenue from Goods Sold

Cr. 5200 Revenue from Services Provided

Cr. 5900 Other Revenue

**REVUNC - Uncollected revenue**

> Dr. 1310 Accounts Receivable
>
> Cr. 5100 Revenue from Goods Sold
>
> Cr. 5200 Revenues from Services Provided

Cr. 5900 Other Revenue

**REVUNF - Revenue related to a previously recorded unfilled customer
order with advance**

Dr. 2310 Liability for Advances and Prepayments

Dr. 2320 Other Deferred Revenue

Cr. 5100 Revenue from Goods Sold

Cr. 5200 Revenues from Services Provided

Cr. 5900 Other Revenue

**ADVREC - Unfilled customer order with advance**

> Dr. 1010 Fund Balance with Treasury

Cr. 2310 Liability for Advances and Prepayments

Cr. 2320 Other Deferred Revenue

**ADVREV - Customer order with advance, with goods/services partially
performed or delivered**

> Dr. 1010 Fund Balance with Treasury

Cr. 2310 Liability for Advances and Prepayments

Cr. 2320 Other Deferred Revenue

Cr. 5100 Revenue from Goods Sold

Cr. 5200 Revenue from Services Provided

Cr. 5900 Other Revenue

**DEPREC - Customer deposit received ([not]{.underline} an unfilled
customer order)**

> Dr. 1010 Fund Balance with Treasury

Cr. 2310 Liability for Advances and Prepayments

Cr. 2320 Other Deferred Revenue

> Cr. 2400 Liability for Deposit Funds, Clearing Accounts and
> Undeposited Collections

**PERFMISC - Miscellaneous performing bureau transaction that is not
provided for by another Document Type.**

**[Performing Bureau Assets/Liabilities Carried Over from the Prior
Fiscal Year]{.underline}**

These Document Types indicate asset/liability amounts, as of the TDR
end-of-period date, that were carried over from the prior fiscal year.
For example, if accounts receivable from Bureau A totaled \$10,000 at
December 31, 2007, all of which was carried over from September 30,
2007, \$10,000 would be reported at December 31, 2007 using ARCARR.
Another example: if accounts receivable from Bureau A totaled \$20,000
at September 30, 2007, and \$10,000 of those accounts receivable were
carried over to December 31, 2007, then \$10,000 would be reported at
December 31, 2007 using ARCARR.

**ARCARR - Accounts Receivable carried over from the prior fiscal year**

> Dr. 1310 Accounts Receivable

**ADVRECCARR - Unfilled Customer Order with advance carried over from
the prior fiscal year**

Cr. 2310 Liability for Advances and Prepayments

Cr. 2320 Other Deferred Revenue

**DEPRECCARR - Customer Deposit received ([not]{.underline} an unfilled
customer order) carried over from the prior fiscal year**

Cr. 2310 Liability for Advances and Prepayments

Cr. 2320 Other Deferred Revenue

> Cr. 2400 Liability for Deposit Funds, Clearing Accounts and
> Undeposited Collections

**PMISCCARR - Performing bureau miscellaneous asset or liability carried
over from the prior fiscal year that is not provided for by another
Document Type.**

**[Receiving Bureau Transactions of the Current Fiscal
Year]{.underline}**

These Document Types indicate individual transactions that occurred
during the TDR reporting period.

**EXPPAID - Paid expense**

> Dr. 6100 Operating Expenses
>
> Dr. 6500 Cost of Goods Sold
>
> Dr. 6600 Applied Overhead

Cr. 1010 Fund Balance with Treasury

**EXPUNP - Unpaid expense**

> Dr. 6100 Operating Expenses
>
> Dr. 6500 Cost of Goods Sold
>
> Dr. 6600 Applied Overhead

Cr. 2110 Accounts Payable

**EXPUND - Expense related to a previously recorded undelivered order
with advance**

Dr. 6100 Operating Expenses

> Dr. 6500 Cost of Goods Sold
>
> Dr. 6600 Applied Overhead

Cr. 1410 Advances and Prepayments

**EXPDEP - Expense related to a previously paid deposit
([not]{.underline} a previously paid undelivered order)**

> Dr. 6100 Operating Expenses
>
> Dr. 6500 Cost of Goods Sold
>
> Dr. 6600 Applied Overhead

Cr. 1410 Advances and Prepayments

**ADVPAID - Undelivered order with advance**

> Dr. 1410 Advances and Prepayments

Cr. 1010 Fund Balance with Treasury

**ADVEXP - Obligation with advance, with service partially received**

> Dr. 1410 Advances and Prepayments
>
> Dr. 6100 Operating Expenses
>
> Dr. 6500 Cost of Goods Sold
>
> Dr. 6600 Applied Overhead

Cr. 1010 Fund Balance with Treasury

**DEPPAID - Deposit paid ([not]{.underline} an undelivered order)**

> Dr. 1410 Advances and Prepayments

Cr. 1010 Fund Balance with Treasury

**RECMISC - Miscellaneous receiving bureau transaction that is not
provided for by another Document Type.**

**[Receiving Bureau Assets/Liabilities Carried Over from the Prior
Fiscal Year]{.underline}**

These Document Types indicate asset/liability amounts, as of the TDR
end-of-period date, that were carried over from the prior fiscal year.
For example, if undelivered orders with advance to Bureau A totaled
\$10,000 at December 31, 2007, all of which were carried over from
September 30, 2007, \$10,000 would be reported at December 31, 2007
using ADVPDCARR. Another example: if accounts payable to Bureau A
totaled \$20,000 at September 30, 2007, and \$10,000 of those accounts
payable were carried over to December 31, 2007, then \$10,000 would be
reported at December 31, 2007 using APCARR.

**APCARR - Accounts Payable carried over from the prior fiscal year**

Cr. 2110 Accounts Payable

**ADVPDCARR - Undelivered Orders with advance carried over from the
prior fiscal year**

> Dr. 1410 Advances and Prepayments

**DEPPDCARR** - **Deposit paid (not undelivered orders) carried over
from the prior fiscal year**

Dr. 1410 Advances and Prepayments

**RMISCCARR - Receiving bureau miscellaneous asset or liability carried
over from the prior fiscal year that is not provided for by another
Document Type.**

> **Performing Bureau:**

  ----------------------------- -----------------------------------------
  **If you report:**            **Your partner (receiving bureau) should
                                report:**

  **Transactions of the Current 
  Fiscal Year:**                

  REVCOL                        EXPPAID

  REVUNC                        EXPUNP

  REVUNF                        EXPUND, EXPDEP

  ADVREC                        ADVPAID

  ADVREV                        ADVEXP

  DEPREC                        DEPPAID

  PERFMISC                      RECMISC

  **Summary Totals of           
  Assets/Liabilities Carried    
  Over from the Prior Fiscal    
  Year:**                       

  ARCARR                        APCARR

  ADVRECCARR                    ADVPDCARR

  DEPRECCARR                    DEPPDCARR

  PMISCCARR                     RMISCCARR
  ----------------------------- -----------------------------------------

> **Receiving Bureau:**

  ---------------------------------------- ------------------------------
  **If you report:**                       **Your partner (performing
                                           bureau) should report:**

  **Transactions of the Current Fiscal     
  Year:**                                  

  EXPPAID                                  REVCOL

  EXPUNP                                   REVUNC

  EXPUND, EXPDEP                           REVUNF

  ADVPAID                                  ADVREC

  ADVEXP                                   ADVREV

  DEPPAID                                  DEPREC

  RECMISC                                  PERFMISC

  **Summary Totals of Assets/Liabilities   
  Carried Over from the Prior Fiscal       
  Year:**                                  

  APCARR                                   ARCARR

  ADVPDCARR                                ADVRECCARR

  DEPPDCARR                                DEPRECCARR

  RMISCCARR                                PMISCCARR
  ---------------------------------------- ------------------------------

Required Format/Sample Bureau Intra-Commerce

Agreements Listing as of December 31st, 2008

\<Reporting Entity\>

Intra-Commerce Agreements Listing as of December 31st, 2008

+--------+------------+--------+-------+----------------+------------+
| # Agr  | #          | #      | # Pa  | **Billing**    | **A        |
| eement |  Agreement |        | rtner |                | greement** |
|        |            | **Am   |       | **Terms**      |            |
| *      | **Period** | ount** | **B   |                | **Des      |
| *No.** |            |        | ureau |                | cription** |
|        |            |        | (s)** |                |            |
+--------+------------+--------+-------+----------------+------------+
| B0     | 3/1/07 --  | \$1,0  | NIST  | Actual         | Admi       |
| 176542 | 2/28/08    | 00,000 |       | quarterly      | nistrative |
|        |            | m      |       | billings       | services   |
|        |            | aximum |       |                |            |
+--------+------------+--------+-------+----------------+------------+
| B2     | 10/1/06 -  | \$3    | NOAA  | Estimated      | Computer   |
| 001896 | 9/30/08    | 00,000 |       | monthly        | Services   |
|        |            | m      |       | b              |            |
|        |            | aximum |       | illings/actual |            |
|        |            |        |       | adjustments at |            |
|        |            |        |       | year-end       |            |
+--------+------------+--------+-------+----------------+------------+

**FY 2009 & 2010 Intra-Commerce Transaction Summary Report (TSR) and**

**Transaction Detail Report (TDR) Review Checklist**

**Part I. First, Second, Third, or Fourth Quarter**

**Reporting Entity(s):
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Fiscal Year (check one): FY 2009 \_\_\_\_\_\_\_\_ FY 2010
\_\_\_\_\_\_\_\_**

**Quarter (check one): First \_\_\_\_\_\_\_\_ Second \_\_\_\_\_\_\_\_
Third \_\_\_\_\_\_\_\_ Fourth \_\_\_\_\_\_\_\_**

+----+---+------------------------------------------+---+-------+---+-------------+
| ** |   | **Procedure**                            |   | **C   |   | **Ex        |
| St |   |                                          |   | omple |   | planation** |
| ep |   |                                          |   | ted** |   |             |
| ** |   |                                          |   |       |   | **(required |
|    |   |                                          |   | **    |   | for "No"    |
|    |   |                                          |   | (yes/ |   | r           |
|    |   |                                          |   | no)** |   | esponses)** |
+====+===+==========================================+===+=======+===+=============+
| A. |   | Is the TSR/TDR in the required standard  |   | \_    |   |             |
|    |   | format? Is each Intra-Commerce           |   | \_\_\ |   |             |
|    |   | transaction included for proprietary     |   | _\_\_ |   |             |
|    |   | USSGL accounts?                          |   |       |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| B. |   | Does the TSR/TDR include Intra-Commerce  |   | \_    |   |             |
|    |   | transactions from October 1 through the  |   | \_\_\ |   |             |
|    |   | ending date (December 31, March 31, June |   | _\_\_ |   |             |
|    |   | 30, or September 30) for the following   |   |       |   |             |
|    |   | categories, as applicable?               |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Assets                               |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Liabilities                          |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Unexpended Appropriations-[Transfers |   |       |   |             |
|    |   |     In/Out]{.mark}                       |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Revenue                              |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Expenses                             |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Gains                                |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Losses                               |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Other Financing Sources              |   |       |   |             |
|    |   |                                          |   |       |   |             |
|    |   | -   Memorandum                           |   |       |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| C. |   | Are all required data elements included  |   | \_    |   |             |
|    |   | in the TSR/TDR?                          |   | \_\_\ |   |             |
|    |   |                                          |   | _\_\_ |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| D. |   | Are Intra-Commerce transactions for the  |   | \_    |   |             |
|    |   | reporting period and at quarter-end      |   | \_\_\ |   |             |
|    |   | reported on the **accrual basis**?       |   | _\_\_ |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| >  |   | Was the Preliminary TSR/TDR submitted to |   | \_    |   |             |
| E. |   | your partner bureaus by the due date?    |   | \_\_\ |   |             |
|    |   |                                          |   | _\_\_ |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| >  |   | Did you receive Preliminary TSR/TDRs     |   | \_    |   |             |
| F. |   | from all of your partner bureaus and     |   | \_\_\ |   |             |
|    |   | reconcile these TSR/TDRs to your         |   | _\_\_ |   |             |
|    |   | Preliminary TSR/TDR? Please note any     |   |       |   |             |
|    |   | difficulties encountered in the          |   |       |   |             |
|    |   | Explanation column or on an attachment,  |   |       |   |             |
|    |   | including partner bureaus that did not   |   |       |   |             |
|    |   | submit their TSR/TDRs to you timely.     |   |       |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+
| G. | A |                                          | \ |       |   |             |
|    | s |                                          | _ |       |   |             |
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+----+---+------------------------------------------+---+-------+---+-------------+
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|    | M |                                          |   |       |   |             |
|    | b |                                          |   |       |   |             |
|    | y |                                          |   |       |   |             |
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|    | ? |                                          |   |       |   |             |
+----+---+------------------------------------------+---+-------+---+-------------+

+----+------------------------------------------+-------+-------------+
| J. | Have all transactions with differences   | \_    |             |
|    | of \$25,000 or more between your bureau  | \_\_\ |             |
|    | and other partner bureaus been resolved, | _\_\_ |             |
|    | and applicable corrections made to your  |       |             |
|    | general ledger and TSR/TDR?              |       |             |
+----+------------------------------------------+-------+-------------+
| K. | At the category level (e.g. revenues vs. | \_    |             |
|    | expenses, receivables vs. payables), has | \_\_\ |             |
|    | any total difference of \$250,000 or     | _\_\_ |             |
|    | more between your bureau and other       |       |             |
|    | partner bureaus been resolved, and       |       |             |
|    | applicable corrections made to your      |       |             |
|    | general ledger and TSR/TDR?              |       |             |
+----+------------------------------------------+-------+-------------+
| C  |                                          |       |             |
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| at |                                          |       |             |
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+----+------------------------------------------+-------+-------------+
| *  |                                          |       |             |
| *R |                                          |       |             |
| em |                                          |       |             |
| in |                                          |       |             |
| de |                                          |       |             |
| r: |                                          |       |             |
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| d  |                                          |       |             |
| ue |                                          |       |             |
| da |                                          |       |             |
| te |                                          |       |             |
| to |                                          |       |             |
| O  |                                          |       |             |
| FM |                                          |       |             |
| f  |                                          |       |             |
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| th |                                          |       |             |
| is |                                          |       |             |
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| sa |                                          |       |             |
| me |                                          |       |             |
| d  |                                          |       |             |
| ue |                                          |       |             |
| da |                                          |       |             |
| te |                                          |       |             |
| as |                                          |       |             |
| f  |                                          |       |             |
| or |                                          |       |             |
| t  |                                          |       |             |
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| co |                                          |       |             |
| nc |                                          |       |             |
| il |                                          |       |             |
| ed |                                          |       |             |
| T  |                                          |       |             |
| SR |                                          |       |             |
| /T |                                          |       |             |
| DR |                                          |       |             |
| ** |                                          |       |             |
+----+------------------------------------------+-------+-------------+

**FY 2009 & 2010 Intra-Commerce Transaction Summary Report (TSR) and**

**Transaction Detail Report (TDR) Review Checklist**

**Part II. Final FY 2009/2010 (Includes any Audit Adjustments)**

**Reporting Entity(s):
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Fiscal Year (check one): FY 2009 \_\_\_\_\_\_\_\_ FY 2010
\_\_\_\_\_\_\_\_**

+----+---------------------------------------+---------+--------------+
| ** | **Procedure**                         | **Comp  | **E          |
| St |                                       | leted** | xplanation** |
| ep |                                       |         |              |
| ** |                                       | **(ye   | **(required  |
|    |                                       | s/no)** | for "No"     |
|    |                                       |         | responses)** |
+====+=======================================+=========+==============+
| A. | Is the TSR/TDR in the required        | \_\_\   |              |
|    | standard format? Is each              | _\_\_\_ |              |
|    | Intra-Commerce transaction included   |         |              |
|    | for proprietary USSGL accounts?       |         |              |
+----+---------------------------------------+---------+--------------+
| B. | Does the TSR/TDR include              | \_\_\   |              |
|    | Intra-Commerce transactions from      | _\_\_\_ |              |
|    | October 1 through September 30,       |         |              |
|    | **including** **any audit             |         |              |
|    | adjustments**, for the following      |         |              |
|    | categories, as applicable?            |         |              |
|    |                                       |         |              |
|    | -   Assets                            |         |              |
|    |                                       |         |              |
|    | -   Liabilities                       |         |              |
|    |                                       |         |              |
|    | -   Unexpended Appropriations -       |         |              |
|    |     [Transfers In/Out]{.mark}         |         |              |
|    |                                       |         |              |
|    | -   Revenue                           |         |              |
|    |                                       |         |              |
|    | -   Expenses                          |         |              |
|    |                                       |         |              |
|    | -   Gains                             |         |              |
|    |                                       |         |              |
|    | -   Losses                            |         |              |
|    |                                       |         |              |
|    | -   Other Financing Sources           |         |              |
|    |                                       |         |              |
|    | -   Memorandum                        |         |              |
+----+---------------------------------------+---------+--------------+
| C. | Are all required data elements        | \_\_\   |              |
|    | included in the TSR/TDR?              | _\_\_\_ |              |
+----+---------------------------------------+---------+--------------+
| D. | Are Intra-Commerce transactions for   | \_\_\   |              |
|    | the entire fiscal year and September  | _\_\_\_ |              |
|    | 30 balances reported on the **accrual |         |              |
|    | basis**?                              |         |              |
+----+---------------------------------------+---------+--------------+
| E. | **For any audit adjustments,** did    | \_\_\   |              |
|    | you adjust your general ledger and    | _\_\_\_ |              |
|    | TSR/TDR accordingly?                  |         |              |
+----+---------------------------------------+---------+--------------+
| F. | **For any audit adjustments**, did    | \_\_\   |              |
|    | you forward to each partner bureau    | _\_\_\_ |              |
|    | your audit adjustments and supporting |         |              |
|    | documentation as necessary? \[The     |         |              |
|    | partner bureaus will use this         |         |              |
|    | information to verify your audit      |         |              |
|    | adjustments and record its own        |         |              |
|    | adjustments.\]                        |         |              |
+----+---------------------------------------+---------+--------------+
| G. | After recording audit adjustments,    | \_\_\   |              |
|    | was the Final FY TSR/TDR submitted to | _\_\_\_ |              |
|    | your partner bureaus and OFM by the   |         |              |
|    | due date?                             |         |              |
+----+---------------------------------------+---------+--------------+
| H. | Did you receive Final FY TSR/TDRs     | \_\_\   |              |
|    | from all of your partner bureaus and  | _\_\_\_ |              |
|    | agree these TSR/TDRs to your Final FY |         |              |
|    | TSR/TDR? Please note any difficulties |         |              |
|    | encountered in the Explanation column |         |              |
|    | or on an attachment, including        |         |              |
|    | partner bureaus that did not submit   |         |              |
|    | their Final FY TSR/TDRs to you        |         |              |
|    | timely.                               |         |              |
+----+---------------------------------------+---------+--------------+
| I. | Have all transactions with            | \_\_\   |              |
|    | differences of \$25,000 or more       | _\_\_\_ |              |
|    | between your bureau and other partner |         |              |
|    | bureaus been resolved, and applicable |         |              |
|    | corrections made to your general      |         |              |
|    | ledger and TSR/TDR?                   |         |              |
+----+---------------------------------------+---------+--------------+
| J. | At the category ledger level (e.g.    | \_\_\   |              |
|    | revenues vs. expenses, receivables    | _\_\_\_ |              |
|    | vs. payables), has any total          |         |              |
|    | difference of \$250,000 or more       |         |              |
|    | between your bureau and other partner |         |              |
|    | bureaus been resolved, and applicable |         |              |
|    | corrections made to your general      |         |              |
|    | ledger and TSR/TDR?                   |         |              |
+----+---------------------------------------+---------+--------------+
| C  |                                       |         |              |
| he |                                       |         |              |
| ck |                                       |         |              |
| li |                                       |         |              |
| st |                                       |         |              |
| C  |                                       |         |              |
| om |                                       |         |              |
| pl |                                       |         |              |
| et |                                       |         |              |
| ed |                                       |         |              |
| b  |                                       |         |              |
| y: |                                       |         |              |
| \_ |                                       |         |              |
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| \_ |                                       |         |              |
| \_ |                                       |         |              |
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| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
| \_ |                                       |         |              |
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| \_ |                                       |         |              |
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+----+---------------------------------------+---------+--------------+
| *  |                                       |         |              |
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| em |                                       |         |              |
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| te |                                       |         |              |
| to |                                       |         |              |
| O  |                                       |         |              |
| FM |                                       |         |              |
| f  |                                       |         |              |
| or |                                       |         |              |
| th |                                       |         |              |
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| li |                                       |         |              |
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| t  |                                       |         |              |
| he |                                       |         |              |
| sa |                                       |         |              |
| me |                                       |         |              |
| d  |                                       |         |              |
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| da |                                       |         |              |
| te |                                       |         |              |
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| or |                                       |         |              |
| t  |                                       |         |              |
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| al |                                       |         |              |
| FY |                                       |         |              |
| T  |                                       |         |              |
| SR |                                       |         |              |
| /T |                                       |         |              |
| DR |                                       |         |              |
| ** |                                       |         |              |
+----+---------------------------------------+---------+--------------+