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

**Federal Agencies\' Centralized Trial Balance System I (FACTS)/**

**Closing Package for the Governmentwide Financial Report System**

**I. Purpose**

This attachment provides instructions and guidance to the Department of
Commerce (Department) reporting entities' (hereinafter referred to as
bureaus) on the preparation and submission of the Federal Agency
Centralized Trial Balance System I (FACTS) Master Appropriation File
(MAF) - by Treasury Appropriation/Fund Group, and the Closing Package
notes/and other data for the Governmentwide Financial Report System
(GFRS).

Please note that the Department's a) pre-closing fiscal-year FACTS I
Adjusted Trial Balances (ATBs) submissions to Treasury, by Treasury
Appropriation/Fund Group and by proprietary Standard General Ledger
(SGL) account number; and b) Closing Package reclassified financial
statements, are generated by Hyperion Financial Management (HFM) based
on the bureaus' submitted data.

**II. Background**

Section 405 of the Government Management Reform Act of 1994 requires the
Secretary of the Treasury to annually prepare and submit to the
President and the Congress audited financial statements for the
preceding fiscal year, covering all accounts and associated activities
of the executive branch of the Federal government. Section 114 of the
Budget and Accounting Procedures Act of 1950 requires each executive
agency to furnish financial and operational information as the Secretary
of the Treasury may stipulate. FACTS I is Treasury\'s fiscal-year
reporting system for the agencies reporting of USSGL account balances.
Annually, (normally [May]{.mark}) the Treasury issues a Transmittal
Letter that releases an updated version of the Treasury Financial Manual
(TFM), Volume 1, Part II, Chapter 2-4700, *Agency Reporting Requirements
for the Financial Report of the United States Government*. This chapter
includes relevant bureau requirements in order for the Department to
fulfill the Treasury\'s requirements of executive agencies for the
current fiscal year\'s electronically transmitted MAF and ATBs.

Prior to an agency's submission of its pre-closing ATBs, the agency must
review and electronically update its MAF. The MAF contains data fields
pertinent to agencies' funds and activity. The Treasury uses the MAF to
control agencies' submissions of ATBs. Agencies are required to
electronically transmit ATBs for the fiscal year ended September 30.

The Treasury developed the Closing Package methodology to resolve
material deficiencies identified by the Government Accountability Office
(GAO). This methodology is designed to link agencies comparative,
audited consolidated, Department-level financial statements to the
Financial Report of the United Statements Government (FR). Treasury has
developed the GFRS to capture each agency's Closing Package data.

To comply with the Closing Package requirements, verifying agencies must
reclassify all line items and amounts on their comparative, audited,
consolidated financial statements such as the Balance Sheet, Statement
of Net Cost, Statement of Changes in Net Position, and Statement or Note
on Custodial Activity. Also, agencies must list Closing Package line
items amount identified as federal by trading partner and amount. All
agencies must report footnotes required by the Reclassified Balance
Sheet line items, and disclose other information not contained in the
primary financial statements and footnotes (Closing Package notes and
other data).

The Office of Financial Management (OFM) will prepare and electronically
transmit to the Treasury the Department's:

a)  Updated MAF based on bureaus' MAF submissions.

b)  FACTS I ATBs based on bureaus' HFM data.

c)  Closing Package Reclassified Balance Sheet, Statements of Net Cost,
    Changes in Net Position, and Custodial Activity.

d)  Closing Package notes and other data based on bureaus' HFM and
    manual Closing Package submissions.

> e\) Closing Package federal trading partners and amounts for federal
> line items.

[]{.mark}

**III. Treasury Financial Manual (TFM), Volume I, Part II, Chapter
2-4700, *Agency Reporting Requirements for the Financial Report of the
United States Government***

The requirements for FACTS I and Closing Package are contained in TFM,
Volume 1, Part II, Chapter 2-4700, *Agency Reporting Requirements for
the Financial Report of the United States Government* (TFM Transmittal
Letter No. [644]{.mark}, May, 200[8]{.mark}), and can be obtained at
[www.fms.treas.gov/factsi](http://www.fms.treas.gov/factsi), select
"Regulations and Guidance."

An additional source of background information regarding the FACTS I MAF
and the ATBs is the MAF, ATB, and NOTES User Guide (September 2002),
which can be obtained at:
[www.fms.treas.gov/factsi/userguide.pdf](http://www.fms.treas.gov/factsi/userguide.pdf)

Another source for background information regarding the Closing Package
is the GFRS User Manual ([updated September 2007]{.mark}), which can
also be obtained at:
[www.fms.treas.gov/factsi/gfrs-manual.html](http://www.fms.treas.gov/factsi/gfrs-manual.html),
select "GFRS User Manual."

**IV. Bureaus' MAF**

Each August, OFM will provide bureaus with the Department\'s most recent
MAF and Treasury's FAST (Federal Account Symbols and Titles) Book. Each
bureau will review its accounting/budget records, prior MAF, and its
portion of the FAST Book, and submit an updated MAF to OFM or an e-mail
stating that no changes to the MAF are necessary. Revision should
include new Treasury Appropriation/Fund Groups not listed on the MAF,
Treasury Appropriation/Fund Groups that should be deleted or revised,
correction of data listed incorrectly, etc.

OFM will perform a comparison of the MAF to the most recent FAST Book,
and follow up with those bureaus where there are differences between the
two. Exhibit 1 contains the Department\'s MAF as of September 30, 2007.

Bureaus are required to submit their FY 2008 MAF by e-mail to Tanya C.
Smith (<tsmith2@doc.gov>).

**V. Closing Package Notes/Other Data**

Bureaus are required to a) enter data and text into HFM; and b) submit
Excel spreadsheets to OFM for data not currently conducive to data
collection in HFM.

Attachment K, *HFM Data Submissions/Reports* provides guidance to the
bureaus on Closing Package Notes/Other Data and text submission.

The Closing Package Notes/Other Data **(Exhibit 2)** for which bureaus
are required to submit Excel spreadsheets to OFM are as follows:

-   Contingencies (Note 18)

-   Commitments (Note 19)

-   Stewardship Land (Note 25)

-   Heritage Assets (Note 26)

Prior to year-end, OFM will e-mail the Excel spreadsheet templates to
the bureaus for their Closing Package manual submissions.

**Exhibit 2** includes the required format/data for bureaus submissions
of the above-cited manual Closing Package Notes/Other Data.

**If a particular Note or Note section does not apply, please indicate
"NOT APPLICABLE" where appropriate in the Excel spreadsheet.**

**If the entire note(s) is not applicable, it is required that the
bureau e-mail a negative response to its bureau liaison.**

Bureaus should ensure that the Closing Package Notes/Other Data are
consistent with the data included in the bureaus':

-   Hyperion data (Expanded Trial Balances, and footnotes data) -- all
    bureaus

-   Audited financial statements/footnotes -- stand-alone bureau only

-   Required Supplementary Information -- all bureaus

-   Required Supplementary Stewardship Information (RSSI)

**VI. 2008 Due Dates**

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

OFM will monitor bureaus' submission against the due dates. A deadline
may be considered missed if the data is incomplete or inaccurate.

**VII. OFM Contact**

Please e-mail all bureau submissions of manual (Excel spreadsheets)
Closing Package Notes/Other Data to your OFM bureau liaison and copy
Atisha Burks [(aburks@doc.gov)]{.underline}.

Questions relating to this attachment can be directed to:

> Tanya Smith-- OFM
>
> Department of Commerce
>
> 14^th^ & Constitution Avenue, NW
>
> HCHB, Rm. 6321
>
> Washington, DC 20230
>
> Tel: (202) 482-0854
>
> Fax: (202) 482-1992 or 5070
>
> E-mail: [tsmith2@doc.gov](mailto:twyes@doc.gov)
>
> **Department of Commerce Master Appropriation File (MAF)**

**[Expected as of September 30, 2008]{.mark}**

+---+----+-----+--------------------------------------------+---+----+
| * |    | *   | **Fund Name**                              | * | *  |
| * |    | *Tr |                                            | * | *B |
| B |    | eas |                                            | F | SF |
| u |    | ury |                                            | u | ** |
| r |    | A   |                                            | n |    |
| e |    | ppr |                                            | d |    |
| a |    | n./ |                                            | * |    |
| u |    | F   |                                            | * |    |
| * |    | und |                                            |   |    |
| * |    | G   |                                            | * |    |
|   |    | rou |                                            | * |    |
|   |    | p** |                                            | T |    |
|   |    |     |                                            | y |    |
|   |    |     |                                            | p |    |
|   |    |     |                                            | e |    |
|   |    |     |                                            | * |    |
|   |    |     |                                            | * |    |
+===+====+=====+============================================+===+====+
| * | ** |     |                                            |   |    |
| * | Na |     |                                            |   |    |
| C | me |     |                                            |   |    |
| o | ** |     |                                            |   |    |
| d |    |     |                                            |   |    |
| e |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
+---+----+-----+--------------------------------------------+---+----+
| 3 | TA | 1   | Salaries & Expenses, TA, Commerce          | 1 | 3  |
| 3 |    | 100 |                                            |   | 76 |
|   |    |     | Clearing Accounts                          | 9 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 800 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | OS | 0   | Salaries & Expenses, Departmental          | 1 | 3  |
| 1 |    | 120 | Management                                 |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 0   | Emergency Oil & Gas Guaranteed Program     | 1 | 3  |
|   |    | 121 | Account, Departmental Management           |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 0   | Emergency Steel Guaranteed Loan Program    | 1 | 3  |
|   |    | 122 | Account, Departmental Management           |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 0   | Office of Inspector General, Departmental  |   | 3  |
|   |    | 126 | Management                                 | 1 | 76 |
|   |    |     |                                            |   |    |
|   |    | 0   | National Intellectual Property Law         | 1 | 3  |
|   |    | 127 | Enforcement Coordination Council           | 0 | 76 |
|   |    |     |                                            |   |    |
|   |    | 2   | Emergency Steel Guaranteed Loans, Downward | 1 | 3  |
|   |    | 759 | Reestimates of Subsidies                   | 0 | 76 |
|   |    |     |                                            |   |    |
|   |    | 2   | Downward Reestimates, Emergency Oil and    | 9 | 3  |
|   |    | 769 | Gas Guaranteed Loans                       |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 3   | Clearing Accounts                          | 2 | 3  |
|   |    | 800 |                                            |   | 76 |
|   |    |     | Emergency Oil & Gas Guaranteed Financing   | 1 |    |
|   |    | 4   | Account, Departmental Management           | 2 | 3  |
|   |    | 327 |                                            |   | 76 |
|   |    |     | Emergency Steel Guaranteed Loan Financing  | 4 |    |
|   |    | 4   | Account, Departmental Management           |   | 3  |
|   |    | 328 |                                            | 4 | 76 |
|   |    |     | Working Capital Fund, Departmental         |   |    |
|   |    | 4   | Management                                 | 6 | 3  |
|   |    | 511 |                                            |   | 76 |
|   |    |     | Franchise Fund, Departmental Management    | 7 |    |
|   |    | 4   |                                            |   | 3  |
|   |    | 564 | Deposit Funds                              |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   | Gifts & Bequests, Departmental Management  |   | 3  |
|   |    | 000 |                                            |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 8   |                                            |   | 3  |
|   |    | 501 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | E  | 0   | Salaries & Expenses, EDA                   | 1 | 4  |
| 2 | DA | 125 |                                            |   | 52 |
|   |    |     | Interest on Investment, Economic           | 1 |    |
|   |    | 1   | Development Revolving Fund                 | 0 | 4  |
|   |    | 410 |                                            |   | 52 |
|   |    |     | General Fund Proprietary Interest, Not     | 1 |    |
|   |    | 1   | Otherwise Classified                       | 0 | 4  |
|   |    | 435 |                                            |   | 52 |
|   |    |     | Economic Development Assistance Programs,  | 1 |    |
|   |    | 2   | EDA                                        |   | 4  |
|   |    | 050 |                                            | [ | 52 |
|   |    |     | [EDA Disaster Relief]{.mark}               | 1 |    |
|   |    | [   |                                            | ] | [4 |
|   |    | 205 | Collections of Receivables from Canceled   | { | 53 |
|   |    | 0]{ | Accounts                                   | . | ]{ |
|   |    | .ma |                                            | m | .m |
|   |    | rk} | General Fund Proprietary Receipts, Not     | a | ar |
|   |    |     | Otherwise Classified, All Oth              | r | k} |
|   |    | 3   |                                            | k |    |
|   |    | 200 | [~~Clearing Accounts~~]{.mark}             | } | 4  |
|   |    |     |                                            |   | 52 |
|   |    | 3   | Economic Development Revolving Fund,       | 1 |    |
|   |    | 220 | Liquidating Account                        | 0 | 4  |
|   |    |     |                                            |   | 52 |
|   |    | [~  |                                            | 1 |    |
|   |    | ~38 |                                            | 0 | [~ |
|   |    | 00~ |                                            |   | ~4 |
|   |    | ~]{ |                                            | [ | 52 |
|   |    | .ma |                                            | ~ | ~~ |
|   |    | rk} |                                            | ~ | ]{ |
|   |    |     |                                            | 9 | .m |
|   |    | 4   |                                            | ~ | ar |
|   |    | 406 |                                            | ~ | k} |
|   |    |     |                                            | ] |    |
|   |    |     |                                            | { | 4  |
|   |    |     |                                            | . | 52 |
|   |    |     |                                            | m |    |
|   |    |     |                                            | a |    |
|   |    |     |                                            | r |    |
|   |    |     |                                            | k |    |
|   |    |     |                                            | } |    |
|   |    |     |                                            |   |    |
|   |    |     |                                            | 1 |    |
|   |    |     |                                            | 3 |    |
+---+----+-----+--------------------------------------------+---+----+
| 5 | E  | 1   | Salaries & Expenses, ESA                   | 1 | 3  |
| 3 | SA | 500 |                                            |   | 76 |
|   |    |     | Clearing Accounts                          | 9 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 800 | ESA Revolving Fund, Economic and           | 3 | 76 |
|   |    |     | Statistical Analysis                       |   |    |
|   |    | 4   |                                            | 6 | 3  |
|   |    | 323 | Special Studies, Services and Projects,    |   | 76 |
|   |    |     | ESA                                        |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 540 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+

**Department of Commerce Master Appropriation File (MAF)**

**[Expected as of September 30, 2008]{.mark}**

+---+----+-----+--------------------------------------------+---+----+
| * |    | *   | **Fund Name**                              | * | *  |
| * |    | *Tr |                                            | * | *B |
| B |    | eas |                                            | F | SF |
| u |    | ury |                                            | u | ** |
| r |    | A   |                                            | n |    |
| e |    | ppr |                                            | d |    |
| a |    | n./ |                                            | * |    |
| u |    | F   |                                            | * |    |
| * |    | und |                                            |   |    |
| * |    | G   |                                            | * |    |
|   |    | rou |                                            | * |    |
|   |    | p** |                                            | T |    |
|   |    |     |                                            | y |    |
|   |    |     |                                            | p |    |
|   |    |     |                                            | e |    |
|   |    |     |                                            | * |    |
|   |    |     |                                            | * |    |
+===+====+=====+============================================+===+====+
| * | ** |     |                                            |   |    |
| * | Na |     |                                            |   |    |
| C | me |     |                                            |   |    |
| o | ** |     |                                            |   |    |
| d |    |     |                                            |   |    |
| e |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
+---+----+-----+--------------------------------------------+---+----+
| 5 | NO | 0   | Miscellaneous Fees for Regulatory &        | 1 | 3  |
| 4 | AA | 891 | Judicial Services, Not Otherwise           | 0 | 76 |
|   |    |     | Classified                                 |   |    |
|   |    | 1   |                                            | 1 | 3  |
|   |    | 099 | Fines, Penalties, and Forfeitures, Not     | 0 | 76 |
|   |    |     | Otherwise Classified                       |   |    |
|   |    | 1   |                                            | 1 | 3  |
|   |    | 435 | General Fund Proprietary Interest, Not     | 0 | 76 |
|   |    |     | Otherwise Classified                       |   |    |
|   |    | 1   |                                            | 1 | 3  |
|   |    | 450 | Operation, Research and Facilities, NOAA   |   | 06 |
|   |    |     |                                            | 1 |    |
|   |    | 1   | Expenses, Pacific Coastal Salmon Recovery, |   | 3  |
|   |    | 451 | NOAA                                       | 1 | 06 |
|   |    |     |                                            | 1 |    |
|   |    | 1   | Fisheries Finance Program Account, NOAA    |   | 3  |
|   |    | 456 |                                            | 1 | 76 |
|   |    |     | Procurement, Acquisitions & Construction,  |   |    |
|   |    | 1   | NOAA                                       | 1 | 3  |
|   |    | 460 |                                            |   | 06 |
|   |    |     | Coastal Impact Assistance, NOAA            | 1 |    |
|   |    | 1   |                                            |   | 3  |
|   |    | 462 | Coastal & Ocean Activities, NOAA           | 1 | 02 |
|   |    |     |                                            |   |    |
|   |    | 1   | [~~NOAA Accrl Cont to USRH~~               | 6 | 3  |
|   |    | 463 | **Medicare-eligible Retiree Health Fund    |   | 06 |
|   |    |     | Contribution, NOAA**]{.mark}               | 1 |    |
|   |    | 1   |                                            | 0 | 3  |
|   |    | 465 | Interest Received from Credit Reform       |   | 06 |
|   |    |     | Financing Accounts                         | 1 |    |
|   |    | 1   |                                            | 0 | 3  |
|   |    | 499 | Fisheries Finance Negative Subsidies and   |   | 76 |
|   |    |     | Downward Estimates of Subsides, NOAA       | 1 |    |
|   |    | 2   |                                            | 0 | 3  |
|   |    | 717 | Other Repayments of Investments and        |   | 76 |
|   |    |     | Recoveries, NOAA                           | 1 |    |
|   |    | 2   |                                            | 0 | 3  |
|   |    | 814 | Collections of Receivables from Canceled   |   | 76 |
|   |    |     | Accounts                                   | 9 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 200 | General Fund Proprietary Receipts, Not     | 3 | 76 |
|   |    |     | Otherwise Classified, All Other            |   |    |
|   |    | 3   |                                            | 1 | 3  |
|   |    | 220 | Clearing Accounts                          | 2 | 76 |
|   |    |     |                                            |   |    |
|   |    | 3   | Coastal Zone Management Fund, NOAA         | 3 | 3  |
|   |    | 800 |                                            |   | 76 |
|   |    |     | Federal Ship Financing Guaranteed Loan     | 1 |    |
|   |    | 4   | Financing Account, NOAA                    | 2 | 3  |
|   |    | 313 |                                            |   | 06 |
|   |    |     | Damage Assessment & Restoration Revolving  | 1 |    |
|   |    | 4   | Fund, NOAA                                 | 3 | 3  |
|   |    | 314 |                                            |   | 76 |
|   |    |     | Fisheries Finance, Direct Loan Financing   | 2 |    |
|   |    | 4   | Account, NOAA                              |   | 3  |
|   |    | 316 |                                            | 2 | 06 |
|   |    |     | Federal Ship Financing Fund, Fishing       |   |    |
|   |    | 4   | Vessels, Liquidating Account, NOAA         | 2 | 3  |
|   |    | 324 |                                            |   | 76 |
|   |    |     | Fishermen's Contingency Fund, NOAA         | 2 |    |
|   |    | 4   |                                            |   | 3  |
|   |    | 417 | Foreign Fishing Observer Fund, NOAA        | 2 | 76 |
|   |    |     |                                            |   |    |
|   |    | 5   | Fisheries Loan Fund                        | 2 | 3  |
|   |    | 120 |                                            |   | 76 |
|   |    |     | Promote & Develop Fishery Products &       | 2 |    |
|   |    | 5   | Research Pertaining to American Fisheries, |   | 3  |
|   |    | 122 | NOAA                                       | 2 | 76 |
|   |    |     |                                            |   |    |
|   |    | 5   | Marine Mammal Unusual Mortality Event      | 2 | 3  |
|   |    | 123 | Fund, NOAA                                 |   | 76 |
|   |    |     |                                            | 6 |    |
|   |    | 5   | Limited Access System Administration Fund, |   | 3  |
|   |    | 139 | NOAA                                       | 6 | 76 |
|   |    |     |                                            |   |    |
|   |    | 5   | Environmental Improvement & Restoration    | 6 | 3  |
|   |    | 283 | Fund, NOAA, DOC                            |   | 06 |
|   |    |     |                                            | 6 |    |
|   |    | 5   | Western Pacific Sustainable Fisheries      |   | 3  |
|   |    | 284 | Fund, NOAA                                 | 6 | 06 |
|   |    |     |                                            |   |    |
|   |    | 5   | Fishing Capacity Reduction Fund, NOAA      | 7 | 3  |
|   |    | 362 |                                            |   | 02 |
|   |    |     | Property Forfeitures and Seizures, NOAA,   | 7 |    |
|   |    | 5   | DOC                                        |   | 3  |
|   |    | 439 |                                            |   | 76 |
|   |    |     | Other Federal Payroll Withholding,         |   |    |
|   |    | 5   | Allotments                                 |   | 3  |
|   |    | 440 |                                            |   | 76 |
|   |    |     | Advances Without Orders from Non-Federal   |   |    |
|   |    | 6   | Sources                                    |   | 3  |
|   |    | 214 |                                            |   | 76 |
|   |    |     | Small Escrow Amounts                       |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 276 | Inspection and Grading of Fishery          |   | 76 |
|   |    |     | Products, NOAA                             |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 500 | Hazardous Substance Superfund - NOAA       |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   | North Pacific Marine Research Institute,   |   | 3  |
|   |    | 501 | NOAA, DOC                                  |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 541 |                                            |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 8   |                                            |   | 3  |
|   |    | 145 |                                            |   | 04 |
|   |    |     |                                            |   |    |
|   |    | 8   |                                            |   | 3  |
|   |    | 220 |                                            |   | 06 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | I  | 0   | U.S. Travel and Tourism Promotion          | 1 | 3  |
| 5 | TA | 124 |                                            |   | 76 |
|   |    |     | Fines, Penalties, and Forfeitures, Not     | 1 |    |
|   |    | 1   | Otherwise Classified                       | 0 | 3  |
|   |    | 099 |                                            |   | 76 |
|   |    |     | Operations and Administration, ITA         | 1 |    |
|   |    | 1   |                                            |   | 3  |
|   |    | 250 | General Fund Proprietary Interest, Not     | 1 | 76 |
|   |    |     | Otherwise Classified                       | 0 |    |
|   |    | 1   |                                            |   | 3  |
|   |    | 435 | Fees & Other Charges for Program           | 1 | 76 |
|   |    |     | Administrative Services, DOC               | 0 |    |
|   |    | 2   |                                            |   | 3  |
|   |    | 419 | General Fund Proprietary Receipts, Not     | 1 | 76 |
|   |    |     | Otherwise Classified, All Other            | 0 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 220 | Clearing Accounts                          | 9 | 76 |
|   |    |     |                                            |   |    |
|   |    | 3   | Grants to Manufacturers of Worsted Wool    | 2 | 3  |
|   |    | 800 | Fabrics, ITA, DOC                          |   | 76 |
|   |    |     |                                            | 6 |    |
|   |    | 5   | Other Federal Payroll Withholding,         |   | 3  |
|   |    | 521 | Allotments                                 | 6 | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   | Small Escrow Amounts                       | 6 | 3  |
|   |    | 276 |                                            |   | 76 |
|   |    |     | Special Studies, Services and Projects,    |   |    |
|   |    | 6   | ITA                                        |   | 3  |
|   |    | 501 |                                            |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 540 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+

**Department of Commerce Master Appropriation File (MAF)**

**[Expected as of September 30, 2008]{.mark}**

+---+----+-----+--------------------------------------------+---+----+
| * |    | *   | **Fund Name**                              | * | *  |
| * |    | *Tr |                                            | * | *B |
| B |    | eas |                                            | F | SF |
| u |    | ury |                                            | u | ** |
| r |    | A   |                                            | n |    |
| e |    | ppr |                                            | d |    |
| a |    | n./ |                                            | * |    |
| u |    | F   |                                            | * |    |
| * |    | und |                                            |   |    |
| * |    | G   |                                            | * |    |
|   |    | rou |                                            | * |    |
|   |    | p** |                                            | T |    |
|   |    |     |                                            | y |    |
|   |    |     |                                            | p |    |
|   |    |     |                                            | e |    |
|   |    |     |                                            | * |    |
|   |    |     |                                            | * |    |
+===+====+=====+============================================+===+====+
| * | ** |     |                                            |   |    |
| * | Na |     |                                            |   |    |
| C | me |     |                                            |   |    |
| o | ** |     |                                            |   |    |
| d |    |     |                                            |   |    |
| e |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
| * |    |     |                                            |   |    |
+---+----+-----+--------------------------------------------+---+----+
| 5 | U  | 0   | Patent, Trademark and Copyright Fees       | 1 | 3  |
| 6 | SP | 840 |                                            | 0 | 76 |
|   | TO |     | Salaries & Expenses, PTO                   |   |    |
|   |    | 1   |                                            | 1 | 3  |
|   |    | 006 | Clearing Accounts                          |   | 76 |
|   |    |     |                                            | 9 |    |
|   |    | 3   | Patent and Trademark Surcharge Fund        |   | 3  |
|   |    | 800 |                                            | 2 | 76 |
|   |    |     | Patent Cooperation Treaty Deposits, USPTO, |   |    |
|   |    | 5   | DOC                                        | 6 | 3  |
|   |    | 127 |                                            |   | 76 |
|   |    |     | Customer Deposits, Patent and Trademark    | 6 |    |
|   |    | 6   | Office, DOC                                |   | 3  |
|   |    | 538 |                                            | 6 | 76 |
|   |    |     | Madrid Protocol Deposits, U.S. Patent and  |   |    |
|   |    | 6   | Trademark Office                           |   | 3  |
|   |    | 542 |                                            |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 554 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | NI | 0   | Scientific & Technical Research and        | 1 | 3  |
| 7 | ST | 500 | Services, NIST                             |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 0   | Construction of Research Facilities, NIST  |   | 3  |
|   |    | 515 |                                            | 1 | 76 |
|   |    |     | Industrial Technology Services, NIST       |   |    |
|   |    | 0   |                                            | 9 | 3  |
|   |    | 525 | Clearing Accounts                          |   | 76 |
|   |    |     |                                            | 4 |    |
|   |    | 3   | Working Capital Fund, NIST                 |   | 3  |
|   |    | 800 |                                            |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 4   |                                            |   | 3  |
|   |    | 650 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | U  | 0   | Salaries and Expenses, USTTA               | 1 | 3  |
| 8 | ST | 700 |                                            |   | 76 |
|   | TA |     | Clearing Accounts                          | 9 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 800 | Special Studies, Services and Projects,    | 6 | 76 |
|   |    |     | USTTA                                      |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 540 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 5 | MB | 0   | Minority Business Development, MBDA        | 1 | 3  |
| 9 | DA | 201 |                                            |   | 76 |
|   |    |     | Clearing Accounts                          | 9 |    |
|   |    | 3   |                                            |   | 3  |
|   |    | 800 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 6 | NT | [~  | [~~Endowment for Children's Education      | [ | [~ |
| 1 | IA | ~05 | Television, NTIA~~]{.mark}                 | ~ | ~5 |
|   |    | 27~ |                                            | ~ | 03 |
|   |    | ~]{ | Salaries & Expenses, NTIA, Commerce        | 1 | ~~ |
|   |    | .ma |                                            | ~ | ]{ |
|   |    | rk} | Public Telecommunication Facilities,       | ~ | .m |
|   |    |     | Planning and Construction, NTIA, Commerce  | ] | ar |
|   |    | 0   |                                            | { | k} |
|   |    | 550 | Information Infrastructures Grants, NTIA   | . |    |
|   |    |     |                                            | m | 3  |
|   |    | 0   | Clearing Accounts                          | a | 76 |
|   |    | 551 |                                            | r |    |
|   |    |     | Digital Television Transition and Public   | k | 5  |
|   |    | 0   | Safety Fund                                | } | 03 |
|   |    | 552 |                                            |   |    |
|   |    |     |                                            | 1 | 5  |
|   |    | 3   |                                            |   | 03 |
|   |    | 800 |                                            | 1 |    |
|   |    |     |                                            |   | 3  |
|   |    | 5   |                                            | 1 | 76 |
|   |    | 396 |                                            |   |    |
|   |    |     |                                            | 9 | 3  |
|   |    |     |                                            |   | 76 |
|   |    |     |                                            | 2 |    |
+---+----+-----+--------------------------------------------+---+----+
| 6 | NT | 3   | Clearing Accounts                          | 9 | 3  |
| 2 | IS | 800 |                                            |   | 76 |
|   |    |     | NTIS Revolving Fund, NTIS                  | 3 |    |
|   |    | 4   |                                            |   | 3  |
|   |    | 295 | Advances Without Orders from Non-Federal   | 6 | 76 |
|   |    |     | Sources                                    |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 500 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 6 | Ce | 0   | Salaries & Expenses, Bureau of the Census  | 1 | 3  |
| 3 | ns | 401 |                                            |   | 76 |
|   | us |     | Periodic Censuses and Programs, Bureau of  | 1 |    |
|   |    | 0   | the Census                                 |   | 3  |
|   |    | 450 |                                            | 1 | 76 |
|   |    |     | Fines, Penalties, and Forfeitures, Not     | 0 |    |
|   |    | 1   | Otherwise Classified                       |   | 3  |
|   |    | 099 |                                            | 1 | 76 |
|   |    |     | General Fund Proprietary Receipts, Not     | 0 |    |
|   |    | 3   | Otherwise Classified, All Other            |   | 3  |
|   |    | 220 |                                            | 9 | 76 |
|   |    |     | Clearing Accounts                          |   |    |
|   |    | 3   |                                            | 4 | 3  |
|   |    | 800 | Census Working Capital Fund, Bureau of the |   | 76 |
|   |    |     | Census, DOC                                | 6 |    |
|   |    | 4   |                                            |   | 3  |
|   |    | 512 | Employees' Payroll Allotment Account,      | 6 | 76 |
|   |    |     | United States Savings Bonds                |   |    |
|   |    | 6   |                                            | 6 | 3  |
|   |    | 050 | Withheld State and Local Taxes             |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   | Special Studies, Services and Projects,    |   | 3  |
|   |    | 275 | Bureau of the Census                       |   | 76 |
|   |    |     |                                            |   |    |
|   |    | 6   |                                            |   | 3  |
|   |    | 540 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+
| 6 | B  | 0   | Operations & Administration, Export        | 1 | 3  |
| 7 | IS | 300 | Administration, Commerce                   |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 1   | Fines, Penalties and Forfeitures, Customs, | 0 | 3  |
|   |    | 040 | Commerce and Antitrust Laws                |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 1   | General Fund Proprietary Interest, Not     | 0 | 3  |
|   |    | 435 | Otherwise Classified                       |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 2   | Fees & Other Charges for Program           | 0 | 3  |
|   |    | 419 | Administrative Services, DOC               |   | 76 |
|   |    |     |                                            | 1 |    |
|   |    | 3   | General Fund Proprietary Receipts, Not     | 0 | 3  |
|   |    | 220 | Otherwise Classified, All Other            |   | 76 |
|   |    |     |                                            | 9 |    |
|   |    | 3   | Clearing Accounts                          |   | 3  |
|   |    | 800 |                                            |   | 76 |
+---+----+-----+--------------------------------------------+---+----+

  -----------------------------------------------------------------------
  **Fund Type Codes:**

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

  -------- ------------------------ ---------------------------------------
  **Fund   **Hyperion 13_FUND_TYPES **Description**
  Type**   Classification**         

  1        GENERAL_FUNDS            General Fund

  2        SPECIAL_FUNDS            Special Fund

  3        REVOLV_FUNDS             Public Enterprise Fund

  4        REVOLV_FUNDS             Intragovernmental Revolving or Mgmt
                                    Fund

  5        Not applicable to DOC    Summary Level ATBs

  6        DEPOSIT_FUNDS            Deposit Fund

  7        TRUST_FUNDS              Trust Fund

  8        REVOLV_FUNDS             Trust Revolving Fund

  9        OTHER_FUND_TYPES         Clearing Accounts

  10       OTHER_FUND_TYPES         Miscellaneous Receipt Accounts

  11       GENERAL_FUNDS            Credit Reform -- Program Account

  12       REVOLV_FUNDS             Credit Reform -- Financing Account

  13       REVOLV_FUNDS             Loans -- Liquidating Account
  -------- ------------------------ ---------------------------------------

Source: MAF and ATB User Guide, page 27, September 2002

**Budget SubFunction (BSF) Codes:**

  ------------- ---------------------------------------------------------
  **Code**      **Name**

  302           Conservation and Land Management

  304           Pollution Control and Abatement

  306           Other Natural Resources

  376           Other Advancement of Commerce

  452           Area and Regional Development

  503           Research and General Education Aids
  ------------- ---------------------------------------------------------

NOTE: Only the BSF codes that are included in the Department's MAF is
shown above. The full list of BSF codes are available in the below noted
source document.

Source: TFM, Volume 1, Part II, Chapter 2-4700, *Agency Reporting
Requirements for the Financial Report of the United States Government*
(TFM Transmittal Letter No. [644]{.mark}, [August 2008]{.mark})

**FY 2008/2009 Closing Package Notes Data**

**For Which Bureaus Will Submit Excel Spreadsheets to OFM**

Below please find Word versions of the Excel spreadsheet templates that
OFM will provide to the bureaus for manual completion and submission to
OFM. Omitted sections of each note indicate that the data is collected
via some other method (i.e. from ETB or HFM report), or is no applicable
to DOC.

+----------------+----------------+----------------+------------------+
| **Note 18.     |                |                |                  |
| Co             |                |                |                  |
| ntingencies:** |                |                |                  |
+----------------+----------------+----------------+------------------+
| Contingencies  |                |                |                  |
| are uncertain  |                |                |                  |
| losses that do |                |                |                  |
| not meet the   |                |                |                  |
| requirement    |                |                |                  |
| for liability  |                |                |                  |
| recognition on |                |                |                  |
| the Balance    |                |                |                  |
| Sheet. If the  |                |                |                  |
| contingency is |                |                |                  |
| **reasonably   |                |                |                  |
| possible**,    |                |                |                  |
| then disclose  |                |                |                  |
| the possible   |                |                |                  |
| liability and  |                |                |                  |
| the nature of  |                |                |                  |
| the case. If   |                |                |                  |
| the            |                |                |                  |
| contingency is |                |                |                  |
| **probable**   |                |                |                  |
| with a range   |                |                |                  |
| of amounts,    |                |                |                  |
| then the       |                |                |                  |
| minimum amount |                |                |                  |
| in the range   |                |                |                  |
| should be      |                |                |                  |
| recognized and |                |                |                  |
| the range      |                |                |                  |
| should be      |                |                |                  |
| disclosed      |                |                |                  |
| along with the |                |                |                  |
| nature of the  |                |                |                  |
| case. If       |                |                |                  |
| amounts do     |                |                |                  |
| **meet         |                |                |                  |
| liability      |                |                |                  |
| recognition**, |                |                |                  |
| report them in |                |                |                  |
| the related    |                |                |                  |
| liability      |                |                |                  |
| account in the |                |                |                  |
| Balance Sheet. |                |                |                  |
| Contingencies  |                |                |                  |
| that are       |                |                |                  |
| accrued often  |                |                |                  |
| require note   |                |                |                  |
| disclosure so  |                |                |                  |
| that the       |                |                |                  |
| financial      |                |                |                  |
| statements are |                |                |                  |
| not            |                |                |                  |
| misleading;    |                |                |                  |
| disclose the   |                |                |                  |
| amount of      |                |                |                  |
| **probable     |                |                |                  |
| losses** along |                |                |                  |
| with the       |                |                |                  |
| nature of the  |                |                |                  |
| case. Amounts  |                |                |                  |
| disclosed for  |                |                |                  |
| litigation,    |                |                |                  |
| claims, and    |                |                |                  |
| assessments    |                |                |                  |
| must be        |                |                |                  |
| consistent     |                |                |                  |
| with the       |                |                |                  |
| agency's legal |                |                |                  |
| representation |                |                |                  |
| letter.        |                |                |                  |
+----------------+----------------+----------------+------------------+
| **Section A -- |                |                |                  |
| Insurance      |                |                |                  |
| Contingencies  |                |                |                  |
| (Reasonably    |                |                |                  |
| Possible       |                |                |                  |
| Only)**        |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter          |                | [FY            | [FY              |
| descriptions:  |                | 200            | 2                |
|                |                | 8]{.underline} | 007]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\.            |                |                | []{.mark}        |
+----------------+----------------+----------------+------------------+
| 2\.            |                | []{.mark}      | []{.mark}        |
+----------------+----------------+----------------+------------------+
| 3\.            |                | []{.mark}      | []{.mark}        |
+----------------+----------------+----------------+------------------+
| 4\.            |                | []{.mark}      | []{.mark}        |
+----------------+----------------+----------------+------------------+
| 5\. Other      |                |                |                  |
| insurance      |                |                |                  |
| contingencies  |                |                |                  |
+----------------+----------------+----------------+------------------+
| **Section B -- |                |                |                  |
| Insurance in   |                |                |                  |
| Force (sum of  |                |                |                  |
| Policy Face    |                |                |                  |
| Value and      |                |                |                  |
| Dividends      |                |                |                  |
| Paid)**        |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter the type |                |                |                  |
| and amount of  |                |                |                  |
| insurance      |                |                |                  |
| issued as      |                |                |                  |
| measured by    |                |                |                  |
| the sum the    |                |                |                  |
| policy face    |                |                |                  |
| values and     |                |                |                  |
| dividends      |                |                |                  |
| paid.          |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter          |                | [FY            | [FY              |
| descriptions:  |                | 200            | 2                |
|                |                | 8]{.underline} | 007]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\.            |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\.            |                |                |                  |
+----------------+----------------+----------------+------------------+
| 3\.            |                |                |                  |
+----------------+----------------+----------------+------------------+
| 4\.            |                |                |                  |
+----------------+----------------+----------------+------------------+
| 5\. Other      |                |                |                  |
| insurance in   |                |                |                  |
| force          |                |                |                  |
+----------------+----------------+----------------+------------------+
| **Section C -- |                |                |                  |
| Civil          |                |                |                  |
| Litigation,    |                |                |                  |
| Claims, and    |                |                |                  |
| Assessments    |                |                |                  |
| (SFFAS 5, Par  |                |                |                  |
| 35-42)**       |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter the      |                |                |                  |
| amounts for    |                |                |                  |
| fiscal 2008    |                |                |                  |
| and fiscal     |                |                |                  |
| 2007 probable  |                |                |                  |
| liabilities    |                |                |                  |
| (P) and        |                |                |                  |
| reasonably     |                |                |                  |
| possible (RP)  |                |                |                  |
| contingencies  |                |                |                  |
| for the items  |                |                |                  |
| listed below.  |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 200            |                |                |                  |
| 8]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
|                | Measured       | Estimated      | Unable to        |
|                | Amount         | Range          | Determine        |
|                |                |                |                  |
|                | [(Acc          | [(Low/High     | [(Claim          |
|                | rued/Estimated | )]{.underline} | Amou             |
|                | )]{.underline} |                | nt)]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\. Probable   |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Reasonably |                |                |                  |
| Possible       |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 200            |                |                |                  |
| 7]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
|                | Measured       | Estimated      | Unable to        |
|                | Amount         | Range          | Determine        |
|                |                |                |                  |
|                | [(Acc          | [(Low/High     | [(Claim          |
|                | rued/Estimated | )]{.underline} | Amou             |
|                | )]{.underline} |                | nt)]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\. Probable   |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Reasonably |                |                |                  |
| Possible       |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| **Section D -- |                |                |                  |
| Environmental  |                |                |                  |
| Litigation,    |                |                |                  |
| Claims, and    |                |                |                  |
| Assessments    |                |                |                  |
| (SFFAS 5, Par  |                |                |                  |
| 35-42)**       |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter the      |                |                |                  |
| amounts for    |                |                |                  |
| fiscal 2008    |                |                |                  |
| and fiscal     |                |                |                  |
| 2007 probable  |                |                |                  |
| liabilities    |                |                |                  |
| (P) and        |                |                |                  |
| reasonably     |                |                |                  |
| possible (RP)  |                |                |                  |
| contingencies  |                |                |                  |
| for the items  |                |                |                  |
| listed below.  |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 200            |                |                |                  |
| 8]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
|                | Measured       | Estimated      | Unable to        |
|                | Amount         | Range          | Determine        |
|                |                |                |                  |
|                | [(Acc          | [(Low/High     | [(Claim          |
|                | rued/Estimated | )]{.underline} | Amou             |
|                | )]{.underline} |                | nt)]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\. Probable   |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Reasonably |                |                |                  |
| Possible       |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 200            |                |                |                  |
| 7]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
|                | Measured       | Estimated      | Unable to        |
|                | Amount         | Range          | Determine        |
|                |                |                |                  |
|                | [(Acc          | [(Low/High     | [(Claim          |
|                | rued/Estimated | )]{.underline} | Amou             |
|                | )]{.underline} |                | nt)]{.underline} |
+----------------+----------------+----------------+------------------+
| 1\. Probable   |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Reasonably |                |                |                  |
| Possible       |                |                |                  |
+----------------+----------------+----------------+------------------+
| **Section E -- |                |                |                  |
| Other          |                |                |                  |
| Contingencies  |                |                |                  |
| (SFFAS 5, Par  |                |                |                  |
| 35-42)**       |                |                |                  |
+----------------+----------------+----------------+------------------+
| Enter the      |                |                |                  |
| description    |                |                |                  |
| and amount for |                |                |                  |
| the other      |                |                |                  |
| contingencies. |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 2008           |                |                |                  |
| :]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
| 1\. Enter      |                |                |                  |
| desc           |                |                |                  |
| ription/amount |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 2007           |                |                |                  |
| :]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
| 1\. Enter      |                |                |                  |
| desc           |                |                |                  |
| ription/amount |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| **"Text Data"  |                |                |                  |
| Tab**          |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 2008           |                |                |                  |
| :]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
| 1\. Describe   |                |                |                  |
| the risk       |                |                |                  |
| insurance      |                |                |                  |
| programs that  |                |                |                  |
| are in force.  |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the insurance  |                |                |                  |
| contingencies. |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 3\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the litigation |                |                |                  |
| contingencies, |                |                |                  |
| including the  |                |                |                  |
| range of loss  |                |                |                  |
| for probable   |                |                |                  |
| liabilities    |                |                |                  |
| (SFFAS No. 5,  |                |                |                  |
| Par. 39).      |                |                |                  |
+----------------+----------------+----------------+------------------+
| Range of loss: |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
| to             |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
+----------------+----------------+----------------+------------------+
| Nature:        |                |                |                  |
+----------------+----------------+----------------+------------------+
| 4\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the litigation |                |                |                  |
| contingencies, |                |                |                  |
| including the  |                |                |                  |
| range of loss  |                |                |                  |
| for reasonably |                |                |                  |
| possible       |                |                |                  |
| contingencies  |                |                |                  |
| (SFFAS No. 5,  |                |                |                  |
| Par. 40-41).   |                |                |                  |
+----------------+----------------+----------------+------------------+
| Range of loss: |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
| to             |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
+----------------+----------------+----------------+------------------+
| Nature:        |                |                |                  |
+----------------+----------------+----------------+------------------+
| 5\. Provide    |                |                |                  |
| the total      |                |                |                  |
| claim amounts  |                |                |                  |
| for cases      |                |                |                  |
| assessed as    |                |                |                  |
| "unable to     |                |                |                  |
| determine" if  |                |                |                  |
| significant.   |                |                |                  |
| Also, provide  |                |                |                  |
| a statement on |                |                |                  |
| whether this   |                |                |                  |
| materiality    |                |                |                  |
| affects the    |                |                |                  |
| financial      |                |                |                  |
| statements.    |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 6\. Provide    |                |                |                  |
| any other      |                |                |                  |
| relevant       |                |                |                  |
| information    |                |                |                  |
| pertaining to  |                |                |                  |
| this note.     |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| [FY            |                |                |                  |
| 2007           |                |                |                  |
| :]{.underline} |                |                |                  |
+----------------+----------------+----------------+------------------+
| 1\. Describe   |                |                |                  |
| the risk       |                |                |                  |
| insurance      |                |                |                  |
| programs that  |                |                |                  |
| are in force.  |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 2\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the insurance  |                |                |                  |
| contingencies. |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 3\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the litigation |                |                |                  |
| contingencies, |                |                |                  |
| including the  |                |                |                  |
| range of loss  |                |                |                  |
| for probable   |                |                |                  |
| liabilities    |                |                |                  |
| (SFFAS No. 5,  |                |                |                  |
| Par. 39).      |                |                |                  |
+----------------+----------------+----------------+------------------+
| Range of loss: |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
| to             |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
+----------------+----------------+----------------+------------------+
| Nature:        |                |                |                  |
+----------------+----------------+----------------+------------------+
| 4\. Provide    |                |                |                  |
| the nature of  |                |                |                  |
| the litigation |                |                |                  |
| contingencies, |                |                |                  |
| including the  |                |                |                  |
| range of loss  |                |                |                  |
| for reasonably |                |                |                  |
| possible       |                |                |                  |
| contingencies  |                |                |                  |
| (SFFAS No. 5,  |                |                |                  |
| Par. 40-41).   |                |                |                  |
+----------------+----------------+----------------+------------------+
| Range of loss: |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
| to             |                |                |                  |
| \$\_\_\_\_\_   |                |                |                  |
| \_\_\_\_\_\_\_ |                |                |                  |
+----------------+----------------+----------------+------------------+
| Nature:        |                |                |                  |
+----------------+----------------+----------------+------------------+
| 5\. Provide    |                |                |                  |
| the total      |                |                |                  |
| claim amounts  |                |                |                  |
| for cases      |                |                |                  |
| assessed as    |                |                |                  |
| "unable to     |                |                |                  |
| determine" if  |                |                |                  |
| significant.   |                |                |                  |
| Also, provide  |                |                |                  |
| a statement on |                |                |                  |
| whether this   |                |                |                  |
| materiality    |                |                |                  |
| affects the    |                |                |                  |
| financial      |                |                |                  |
| statements.    |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+
| 6\. Provide    |                |                |                  |
| any other      |                |                |                  |
| relevant       |                |                |                  |
| information    |                |                |                  |
| pertaining to  |                |                |                  |
| this note.     |                |                |                  |
+----------------+----------------+----------------+------------------+
|                |                |                |                  |
+----------------+----------------+----------------+------------------+

+------------------------------------------------------+-------+-------+
| **Note 19. Commitments:**                            |       |       |
+------------------------------------------------------+-------+-------+
| Commitments are long-term contractual agreements     |       |       |
| entered into by the Federal Government, such as      |       |       |
| operating leases and undelivered orders that become  |       |       |
| liabilities when required actions or conditions      |       |       |
| under the agreements have occurred.                  |       |       |
+------------------------------------------------------+-------+-------+
| **"Other Notes Info" Tab**                           |       |       |
+------------------------------------------------------+-------+-------+
| **Section D -- Other Commitments**                   |       |       |
+------------------------------------------------------+-------+-------+
| Enter the description of, and the Federal and        | ####  |       |
| non-federal amounts of, other commitments not        |       |       |
| reported in this note already for the current and    |       |       |
| prior years.                                         |       |       |
+------------------------------------------------------+-------+-------+
|                                                      | [FY   |       |
|                                                      | 20    |       |
|                                                      | 08]{. |       |
|                                                      | under |       |
|                                                      | line} |       |
+------------------------------------------------------+-------+-------+
|                                                      | [     | [Non- |
|                                                      | Feder | feder |
|                                                      | al]{. | al]{. |
|                                                      | under | under |
|                                                      | line} | line} |
+------------------------------------------------------+-------+-------+
| Enter descriptions:                                  |       |       |
+------------------------------------------------------+-------+-------+
| 1\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 2\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 3\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 4\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 5\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| []{.mark}                                            |       |       |
+------------------------------------------------------+-------+-------+
|                                                      | [FY   |       |
|                                                      | 20    |       |
|                                                      | 07]{. |       |
|                                                      | under |       |
|                                                      | line} |       |
+------------------------------------------------------+-------+-------+
|                                                      | [     | [Non- |
|                                                      | Feder | feder |
|                                                      | al]{. | al]{. |
|                                                      | under | under |
|                                                      | line} | line} |
+------------------------------------------------------+-------+-------+
| Enter descriptions:                                  |       |       |
+------------------------------------------------------+-------+-------+
| 1\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 2\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 3\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 4\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| 5\.                                                  | []{.  | []{.  |
|                                                      | mark} | mark} |
+------------------------------------------------------+-------+-------+
| []{.mark}                                            |       |       |
+------------------------------------------------------+-------+-------+
|                                                      |       |       |
+------------------------------------------------------+-------+-------+
|                                                      |       |       |
+------------------------------------------------------+-------+-------+
| **"Text Data" Tab**                                  |       |       |
+------------------------------------------------------+-------+-------+
| 1\. Describe the lessee's leasing arrangements       |       |       |
| including the basis on which contingent rental       |       |       |
| payments are determined, the existence and terms of  |       |       |
| renewal or purchase options, escalation clauses, and |       |       |
| restrictions imposed by lease agreement.             |       |       |
+------------------------------------------------------+-------+-------+
|                                                      |       |       |
+------------------------------------------------------+-------+-------+
| 2\. Provide any other relevant information           |       |       |
| pertaining to this note. (Reference the Note in the  |       |       |
| agency's Performance and Accountability Report.).    |       |       |
+------------------------------------------------------+-------+-------+
|                                                      |       |       |
+------------------------------------------------------+-------+-------+

**NOTE TO ABOVE, "TEXT DATA" TAB: INFO ON GSA REAL PROPERTY LEASES IS
ALREADY OBTAINED VIA THE FOOTNOTES TEXT MATRIX. ONLY PROVIDE INFO ABOVE
ON ITEMS OTHER THAN THE GSA REAL PROPERTY LEASES.**

**Note 25. Stewardship Land**

Stewardship Land is land and land rights owned by the Federal Government
but not acquired for or in connection with items of general PP&E.
Examples of Stewardship land include land used as forests and parks, and
land used for Wildlife and grazing (SFFAS 29, par).

  --------------------- -- ------------- -- -------------- -- --------------- -- -------------
  \"Other Notes Info\"                                                           
  Tab                                                                            

  Section A -                                                                    
  Stewardship Land                                                               
  (SFFAS No.29, par.                                                             
  40d)                                                                           

  **Enter the number of                                                          
  units for each                                                                 
  category of                                                                    
  predominate use in                                                             
  lines 1 through 6 for                                                          
  the current and prior                                                          
  years. Enter the data                                                          
  on line 7 if the                                                               
  category is not                                                                
  listed.**                                                                      

                                                                                 

  **FY 2008**              **Beginning      **Acquired**      **Withdrawn**      **Ending
                           Balance**                                             Balance**

  1\) Public Land                                                                

  2\) National Forest                                                            
  System                                                                         

  3\) National Wildlife                                                          
  Refuge System                                                                  

  4\) National Park                                                              
  System                                                                         

  5\) Mission Land                                                               

  6\) Water, Power, and                                                          
  Recreation                                                                     

  7\) All Other                                                                  

                                                                                 

  **FY 2007**              **Beginning      **Acquired**      **Withdrawn**      **Ending
                           Balance**                                             Balance**

  1\) Public Land                                                                

  2\) National Forest                                                            
  System                                                                         

  3\) National Wildlife                                                          
  Refuge System                                                                  

  4\) National Park                                                              
  System                                                                         

  5\) Mission Land                                                               

  6\) Water, Power, and                                                          
  Recreation                                                                     

  7\) All Other                                                                  

                                                                                 

                                                                                 

  \"Text Data\" Tab                                           **Bureau           
                                                              Response**         

  1\) Provide a brief                                                            
  statement explaining                                                           
  how the stewardship                                                            
  land relates to the                                                            
  mission of the agency                                                          
  (SFFAS 29, par. 40a)                                                           

  [2) Provide a brief                                                            
  description of the                                                             
  agency's stewardship                                                           
  policies for                                                                   
  stewardship land.                                                              
  (SFFAS 29, par.                                                                
  40b)]{.mark}                                                                   
  --------------------- -- ------------- -- -------------- -- --------------- -- -------------

**Note 26. Heritage Assets**

Heritage assets are property, plant and equipment (PP&E) that are unique
for one or more of the following reasons:

• Historical or natural significance,

• Cultural, educational, or artistic (e.g., aesthetic) importance; or

• Significant architectural characteristics.

Heritage assets consist of (1) collection type heritage assets, such as
objects gathered and maintained for exhibition, for example, museum
collections, art collections, and library collections; and (2)
non-collection-type heritage assets, such as parks, memorials,
monuments, and buildings (SFFAS 15, par.33).

+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| \"Other     |   |           |   |          |   |           |   |           |
| Notes       |   |           |   |          |   |           |   |           |
| Info\" Tab  |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| Section A - |   |           |   |          |   |           |   |           |
| Collection  |   |           |   |          |   |           |   |           |
| Type        |   |           |   |          |   |           |   |           |
| Heritage    |   |           |   |          |   |           |   |           |
| Assets      |   |           |   |          |   |           |   |           |
| (SFFAS No.  |   |           |   |          |   |           |   |           |
| 29, par.    |   |           |   |          |   |           |   |           |
| 25d)        |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| Provide the |   |           |   |          |   |           |   |           |
| following   |   |           |   |          |   |           |   |           |
| information |   |           |   |          |   |           |   |           |
| for each    |   |           |   |          |   |           |   |           |
| collection  |   |           |   |          |   |           |   |           |
| type of     |   |           |   |          |   |           |   |           |
| heritage    |   |           |   |          |   |           |   |           |
| asset.      |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|   --------  |   | *         |   | **       |   | *         |   | *         |
|   **FY      |   | *Physical |   | Physical |   | *Physical |   | *Physical |
|   2008**    |   | units as  |   | units    |   | units     |   | units as  |
|             |   | of the    |   | added    |   | withdrawn |   | of the    |
|   --------  |   | beginning |   | during   |   | during    |   | end of    |
|             |   | of the    |   | the      |   | the       |   | the       |
|             |   | year**    |   | fiscal   |   | fiscal    |   | year**    |
|             |   |           |   | year**   |   | year**    |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 1\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 2\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 3\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 4\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 5\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|             |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|   --------  |   | *         |   | **       |   | *         |   | *         |
|   **FY      |   | *Physical |   | Physical |   | *Physical |   | *Physical |
|   2007**    |   | units as  |   | units    |   | units     |   | units as  |
|             |   | of the    |   | added    |   | withdrawn |   | of the    |
|   --------  |   | beginning |   | during   |   | during    |   | end of    |
|             |   | of the    |   | the      |   | the       |   | the       |
|             |   | year**    |   | fiscal   |   | fiscal    |   | year**    |
|             |   |           |   | year**   |   | year**    |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 1\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 2\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 3\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 4\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 5\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|             |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| Section B - |   |           |   |          |   |           |   |           |
| Non         |   |           |   |          |   |           |   |           |
| -Collection |   |           |   |          |   |           |   |           |
| Type        |   |           |   |          |   |           |   |           |
| Heritage    |   |           |   |          |   |           |   |           |
| Assets      |   |           |   |          |   |           |   |           |
| (SFFAS No.  |   |           |   |          |   |           |   |           |
| 29, par.    |   |           |   |          |   |           |   |           |
| 25d)        |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| Provide the |   |           |   |          |   |           |   |           |
| following   |   |           |   |          |   |           |   |           |
| information |   |           |   |          |   |           |   |           |
| for each    |   |           |   |          |   |           |   |           |
| non         |   |           |   |          |   |           |   |           |
| -collection |   |           |   |          |   |           |   |           |
| type of     |   |           |   |          |   |           |   |           |
| heritage    |   |           |   |          |   |           |   |           |
| asset.      |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|             |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|   --------  |   | *         |   | **       |   | *         |   | *         |
|   **FY      |   | *Physical |   | Physical |   | *Physical |   | *Physical |
|   2008**    |   | units as  |   | units    |   | units     |   | units as  |
|             |   | of the    |   | added    |   | withdrawn |   | of the    |
|   --------  |   | beginning |   | during   |   | during    |   | end of    |
|             |   | of the    |   | the      |   | the       |   | the       |
|             |   | year**    |   | fiscal   |   | fiscal    |   | year**    |
|             |   |           |   | year**   |   | year**    |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 1\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 2\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 3\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 4\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 5\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|   --------  |   | *         |   | **       |   | *         |   | *         |
|   **FY      |   | *Physical |   | Physical |   | *Physical |   | *Physical |
|   2007**    |   | units as  |   | units    |   | units     |   | units as  |
|             |   | of the    |   | added    |   | withdrawn |   | of the    |
|   --------  |   | beginning |   | during   |   | during    |   | end of    |
|             |   | of the    |   | the      |   | the       |   | the       |
|             |   | year**    |   | fiscal   |   | fiscal    |   | year**    |
|             |   |           |   | year**   |   | year**    |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 1\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 2\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 3\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 4\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 5\) Enter   |   |           |   |          |   |           |   |           |
| Category    |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|             |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
|             |   |           |   |          |   |           |   | **Bureau  |
|             |   |           |   |          |   |           |   | R         |
|             |   |           |   |          |   |           |   | esponse** |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| \"Text Data |   |           |   |          |   |           |   |           |
| \" Tab      |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 1\) Provide |   |           |   |          |   |           |   |           |
| a brief     |   |           |   |          |   |           |   |           |
| statement   |   |           |   |          |   |           |   |           |
| explaining  |   |           |   |          |   |           |   |           |
| how         |   |           |   |          |   |           |   |           |
| heritage    |   |           |   |          |   |           |   |           |
| assets      |   |           |   |          |   |           |   |           |
| relate to   |   |           |   |          |   |           |   |           |
| the mission |   |           |   |          |   |           |   |           |
| of the      |   |           |   |          |   |           |   |           |
| agency      |   |           |   |          |   |           |   |           |
| (SFFAS 29,  |   |           |   |          |   |           |   |           |
| par. 25a).  |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+
| 2\) Provide |   |           |   |          |   |           |   |           |
| a brief     |   |           |   |          |   |           |   |           |
| description |   |           |   |          |   |           |   |           |
| of the      |   |           |   |          |   |           |   |           |
| agency\'s   |   |           |   |          |   |           |   |           |
| stewardship |   |           |   |          |   |           |   |           |
| policies    |   |           |   |          |   |           |   |           |
| for each    |   |           |   |          |   |           |   |           |
| major       |   |           |   |          |   |           |   |           |
| category of |   |           |   |          |   |           |   |           |
| the         |   |           |   |          |   |           |   |           |
| heritage    |   |           |   |          |   |           |   |           |
| assets      |   |           |   |          |   |           |   |           |
| (SFFAS 29,  |   |           |   |          |   |           |   |           |
| par. 25b).  |   |           |   |          |   |           |   |           |
+-------------+---+-----------+---+----------+---+-----------+---+-----------+