November 20, 1998

TO THE HEADS OF EXECUTIVE DEPARTMENTS AND AGENCIES

FROM: G. Edward DeSeve//Signed//

Acting Deputy Director for Management

SUBJECT: Technical Amendments to OMB Bulletin 97-01, *Form and Content
of Agency Financial Statements*

1\. [Purpose.]{.underline} This transmittal memorandum contains
technical amendments to OMB Bulletin 97-01, *Form and Content of Agency
Financial Statements.* The purpose of these amendments is to address
revised standards and issues that have arisen since the issuance of
Bulletin 97-01.

2\. [Applicability.]{.underline} The amendments to OMB Bulletin 97-01
apply to those entities listed in Appendix A and B of OMB Bulletin No.
98-08, *Audit Requirements for Federal Financial Statements.*

3\. [Effective Date.]{.underline} The amendments are effective with
financial statements prepared for fiscal years ending on and after
September 30, 1998.

4\. [Instructions.]{.underline} Replace original pages in OMB Bulletin
97-01 with the replacement pages and the Appendix attached to this
memorandum (See the attached list of replacement pages).

5\. [Inquiries.]{.underline} Further information concerning this
memorandum may be obtained by contacting the Office of Management and
Budget, Office of Federal Financial Management, Washington, DC 20503,
telephone (202) 395-3993.

6\. [Copies.]{.underline} Individual copies of this memorandum, as well
as the amended version of OMB Bulletin 97-01, may be obtained from the
OMB home page on the Internet at http://www.whitehouse.gov/WH/EOP/omb.

Attachments

**LIST OF REPLACEMENT PAGES**

**TO**

**OMB BULLETIN NO. 97-01**

**FORMATS AND INSTRUCTIONS**

**FOR THE**

**FORM AND CONTENT OF**

**AGENCY FINANCIAL STATEMENTS**

  -----------------------------------------------------------------------
  Technical Amendments to OMB Bulletin 97-01, *Form and Content of Agency
  Financial Statements*
  -----------------------------------------------------------------------

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

+---+------------------------------------------------------------------+
| I |                                                                  |
| n |                                                                  |
| s |                                                                  |
| t |                                                                  |
| r |                                                                  |
| u |                                                                  |
| c |                                                                  |
| t |                                                                  |
| i |                                                                  |
| o |                                                                  |
| n |                                                                  |
| s |                                                                  |
| : |                                                                  |
|   |                                                                  |
| R |                                                                  |
| e |                                                                  |
| p |                                                                  |
| l |                                                                  |
| a |                                                                  |
| c |                                                                  |
| e |                                                                  |
| t |                                                                  |
| h |                                                                  |
| e |                                                                  |
| f |                                                                  |
| o |                                                                  |
| l |                                                                  |
| l |                                                                  |
| o |                                                                  |
| w |                                                                  |
| i |                                                                  |
| n |                                                                  |
| g |                                                                  |
| p |                                                                  |
| a |                                                                  |
| g |                                                                  |
| e |                                                                  |
| s |                                                                  |
| f |                                                                  |
| o |                                                                  |
| r |                                                                  |
| t |                                                                  |
| h |                                                                  |
| e |                                                                  |
| r |                                                                  |
| e |                                                                  |
| a |                                                                  |
| s |                                                                  |
| o |                                                                  |
| n |                                                                  |
| s |                                                                  |
| i |                                                                  |
| n |                                                                  |
| d |                                                                  |
| i |                                                                  |
| c |                                                                  |
| a |                                                                  |
| t |                                                                  |
| e |                                                                  |
| d |                                                                  |
| : |                                                                  |
+===+==================================================================+
| 9 | Added new paragraphs 2 and 3 and renumbered existing paragraphs  |
|   | to recognize that the formats are illustrative only and may be   |
|   | modified and to clarify that comparative statements are not      |
|   | required until the Year 2000.                                    |
+---+------------------------------------------------------------------+
| 1 | Renumbered paragraphs because of the additions of paragraphs 2   |
| 0 | and 3 on page 9.                                                 |
+---+------------------------------------------------------------------+
| 1 | Added a requirement for reporting on Year 2000 issues.           |
| 3 |                                                                  |
+---+------------------------------------------------------------------+
| 1 | Replaced Consolidated Balance Sheet. Deleted the captions        |
| 4 | Governmental Assets and Governmental Liabilities.            |
| 1 |                                                                  |
| 5 |                                                                  |
+---+------------------------------------------------------------------+
| 1 | 1\. Removed reference to Governmental Assets.                  |
| 6 |                                                                  |
| 1 | 2\. Added language to provide reporting guidance on              |
| 7 | intragovernmental assets.                                        |
|   |                                                                  |
| 1 | 3\. Defined non-federal entity.                                |
| 8 |                                                                  |
|   | 4\. Provided that interest receivable is to be reported as part  |
|   | of related asset account.                                        |
|   |                                                                  |
|   | 5\. Provided guidance on reporting of receivables related to     |
|   | borrowings under certain circumstances.                          |
|   |                                                                  |
|   | 6\. Provided guidance on the reporting of special receipt        |
|   | accounts associated with negative subsidies.                     |
+---+------------------------------------------------------------------+
| 2 | 1\. Expanded the definition of liabilities covered by budgetary  |
| 1 | resources to include certain unrealized resources available in   |
|   | the future.                                                      |
| 2 |                                                                  |
| 2 | 2\. Deleted Governmental Liabilities.                          |
|   |                                                                  |
| 2 | 3\. Provided for interest payable to be reported as part of      |
| 3 | related liability account.                                       |
|   |                                                                  |
|   | 4\. Provided guidance on reporting of negative subsidy           |
|   | allowances and positive and negative loan guarantee liabilities. |
|   |                                                                  |
|   | 5\. Changed title of Pensions, Other Retirement Benefits, and   |
|   | Other Post-Employment Benefits to Federal Employee and         |
|   | Veterans Benefits.                                             |
|   |                                                                  |
|   | 6\. Provided that Insurance Liabilities are to be reported as  |
|   | Other Liabilities.                                             |
+---+------------------------------------------------------------------+
| 2 | Replaced the Consolidating Statement of Net Cost. Changed the    |
| 5 | format to include a combined total column.                       |
+---+------------------------------------------------------------------+
| 2 | Revised Instructions for the Statement of Net Cost to clarify  |
| 6 | which costs are to be included in inter-entity costs (See        |
|   | Program Costs) and to provide for the reporting of combined      |
| 2 | totals.                                                          |
| 7 |                                                                  |
|   |                                                                  |
| 2 |                                                                  |
| 8 |                                                                  |
|   |                                                                  |
| 2 |                                                                  |
| 9 |                                                                  |
+---+------------------------------------------------------------------+
| 3 | Replaced the Consolidating Statement of Changes in Net Positon   |
| 0 | for the purpose of placing parenthesis where appropriate.        |
+---+------------------------------------------------------------------+
| 3 | Replaced the Statement of Budgetary Resources with a Combining   |
| 3 | Statement of Budgetary Resources to facilitate statement         |
|   | preparation. Elimination of intra-agency transactions are not    |
|   | required.                                                        |
+---+------------------------------------------------------------------+
| 3 | Changed the instructions for the Statement of Budgetary          |
| 4 | Resources to provide for a combining statement in lieu of a      |
|   | consolidated statement.                                          |
+---+------------------------------------------------------------------+
| 3 | Changed the heading on the Statement of Financing to read        |
| 5 | consolidated or combined to indicate that this statement may   |
|   | be either a consolidated or combined statement.                  |
+---+------------------------------------------------------------------+
| 3 | Changed the instructions for the Statement of Financing to       |
| 6 | provide for a combining statement in lieu of a consolidated      |
|   | statement.                                                       |
| 3 |                                                                  |
| 7 |                                                                  |
+---+------------------------------------------------------------------+
| 3 | Modified the Statement of Custodial Activity to specify the      |
| 8 | agencies to which resources were transferred and the amounts     |
|   | transferred to each agency.                                      |
+---+------------------------------------------------------------------+
| 3 | Amended the Instructions for the Statement of Custodial Activity |
| 9 | to require the reporting of the agencies to which resources were |
|   | transferred and the amounts transferred to each agency.          |
+---+------------------------------------------------------------------+
| 4 | Revised Note 4 to remove the caption Governmental Securities.  |
| 4 |                                                                  |
+---+------------------------------------------------------------------+
| 4 | Revised the Instructions for Note 4 to remove the discussion of  |
| 5 | Governmental Securities.                                       |
+---+------------------------------------------------------------------+
| 4 | Revised Note 6 to remove the caption Governmental Securities.  |
| 6 |                                                                  |
+---+------------------------------------------------------------------+
| 5 | Modified the instruction in the first full sentence to read:     |
| 5 | The sum of columns 2,3 and 5 less column 4 is reported as       |
|   | Defaulted Guaranteed Loans Receivable, Net (column 6).          |
+---+------------------------------------------------------------------+
| 6 | Amended the Instructions to Note 10 to provide an exception to   |
| 1 | the rule that all debt is to be classified as not covered by     |
|   | budgetary resources. The exception is credit program debt and    |
| 6 | loan guarantee and other liabilities covered by budgetary        |
| 2 | resources.                                                       |
+---+------------------------------------------------------------------+
| 6 | Revised Note 11 to remove the caption Governmental.            |
| 3 |                                                                  |
+---+------------------------------------------------------------------+
| 6 | Amended the definition of Other Liabilities by removing the    |
| 4 | discussion of clean-up costs.                                    |
+---+------------------------------------------------------------------+
| 6 | Revised the title of Note 13 from Pensions, Other Retirement    |
| 8 | Benefits, and Other Post-Employment Benefits to Federal        |
|   | Employee and Veterans Benefits.                                |
+---+------------------------------------------------------------------+
| 6 | Added Note 17, Environmental Clean-up Costs.                   |
| 9 |                                                                  |
+---+------------------------------------------------------------------+
| 7 | Added a requirement to disclose gross cost and earned revenue by |
| 1 | budget functional classification.                               |
|   |                                                                  |
| 7 |                                                                  |
| 2 |                                                                  |
+---+------------------------------------------------------------------+
| 7 | Revised the disclosure requirements for non-exchange revenues to |
| 3 | delete the requirement to disclose revenue-related transactions  |
|   | in accordance with amendments to SFFAS No. 7.                    |
+---+------------------------------------------------------------------+
| 7 | Amended the reporting requirements for stewardship investments   |
| 7 | to limit reporting to the current year for 1998 and, in          |
|   | subsequent years, report data on each year subject to audit      |
|   | until five years of such data is reported.                       |
+---+------------------------------------------------------------------+
| 7 | Revised the supplementary reporting requirements for custodial   |
| 8 | activities to include factors affecting the collectibility of    |
|   | compliance assessments recognized as taxes receivable and the    |
|   | amounts by which trust funds may be over or under-funded in      |
|   | comparison with the requirements of law, if reasonably           |
|   | estimable.                                                       |
+---+------------------------------------------------------------------+

**TECHNICAL AMENDMENTS**

**TO**

**OMB BULLETIN NO. 97-01**

**FORMATS AND INSTRUCTIONS**

**FOR THE**

**FORM AND CONTENT OF**

**AGENCY FINANCIAL STATEMENTS**

2\. The format displays in OMB Bulletin 97-01 are for illustrative
guidance only. They do not in and of themselves constitute mandatory
accounting and reporting requirements. Agencies may modify the displays
to best present the information for their programs. In doing so, they
may add or remove lines and may use different words than those provided
in the displays. The descriptions and displays in the statements must
meet the authoritative standards that govern the nature and purpose of
the statements, the recognition and measurement of items on the
statements, and the required disclosures.

3\. Comparative financial statements are permitted but not required
until reporting periods beginning after September 30, 1999 (FY 2000).
Further guidance on comparative reporting will be provided in a future
form and content bulletin. When comparative statements are presented,
footnotes should be written so as to contain the information necessary
for full disclosure of both years.

4\. Where the accounting standards above or the instructions below do
not provide guidance, agencies shall follow the hierarchy of accounting
principles described on page **6** of this Attachment.

5\. Round dollar amounts to the nearest whole dollar, thousand, or
million based upon informative value to the reporting entity. Maintain
the chosen rounding level throughout the principal statements and
footnotes. Ensure that individual line items add up to the totals by
adjusting the line items for differences created by the rounding process
rather than adjusting column totals.

6\. Combine lines, using discretion, where balances are related in
nature and are not material enough to warrant separate disclosure.

7\. Exclude statement line items, footnotes, and lines or columns in
footnotes that are not informative for the reporting entity. For
example, for a line item for which the referenced account balance is
immaterial, combine the amount into another appropriate line and retitle
the line as appropriate. If the referenced account balance is not
applicable to the reporting entity, omit it.

8\. Do not designate as \"other\" any discrete balances of a material
amount. Material balances should be separately reported and designated
by name. The \"other\" category should not aggregate to an amount which
is material.

9\. Sequentially number the footnotes without regard to the numbers in
this document.

10\. Ensure that schedules presented in the footnotes in support of
amounts presented on financial statements have total figures which agree
with the amounts presented in the body of the financial statements.

11\. Financial statements prepared in accordance with this Bulletin may
be aggregated or disaggregated in different ways depending on the nature
of the statement. Beginning with the fiscal year (FY) 1997 financial
statements, when agencies present disaggregated information for
component organizations, the total column for the entity as a whole
shall reflect consolidated totals net of intra-entity transactions.

> When a reporting entity presents its financial statements in a single
> column format, the statements are referred to as consolidated
> statements. Financial statements that use a multi-column format to
> present information on an entitys major components or lines of
> business as well as the consolidated amounts are referred to as
> consolidating statements. Intra-entity transactions needed to arrive
> at the consolidated amounts should also be presented in a column on
> the face of the consolidating statements.

11\. A reporting entity shall include franchise funds and other
intragovernmental support revolving funds among the activities covered
by its financial statements. If information about the assets,
liabilities, costs and revenues of these franchise funds and
intragovernmental support revolving funds are not separately disclosed
in the entity\'s principal financial statements, then condensed
information as described on page **78** of this Attachment shall be
reported as required supplemental information, in accordance with the
applicable SFFASs. In addition, all franchise funds and
intragovernmental support revolving funds shall also report as required
supplementary information, the segment information described on page
**78.**

12\. FASAB has published an [Implementation Guide to SFFAS No. 7,
Accounting for Revenue and Other Financing Sources]{.underline}, which
provides non-authoritative guidance for the preparation of all the
principal statements except the balance sheet. It may be consulted for
definitions, explanations, and rationale for the new statements. A case
study illustrates journal entries that support the preparation of the
statements.

13\. Reporting entities should assure that information in the financial
statements is presented in accordance with the requirements of this
bulletin and that the underlying records fully support the information.
If an entity is not yet using the accounts and data elements of the U.S.
Government Standard General Ledger (SGL), the ledger accounts and data
elements used should be cross-walked to those of the SGL.

> The Department of the Treasury will issue separate guidance providing
> a crosswalk from the accounts of the SGL to the financial statements
> and footnotes contained in this Bulletin.

To further enhance the usefulness of the information, agencies should
include an explanation of what needs to be done and what is planned to
be done to improve financial or program performance.

The performance measures presented in the overview should relate to the
programs purposes and goals, be consistent with measures previously
included in budget documents and other materials related to
implementation of GPRA, and linked to the programs presented in the
Statement of Net Cost. The measures in the overview should be limited to
the entity\'s most significant program and financial measures.
Additional measures should be presented as Other Accompanying
Information. Management has broad discretion in the manner in which
performance information is displayed. Among the options available to
management is a statement format similar to the Statement of Program
Performance Measures illustrated in SFFAC No. 2. Managements display of
performance information should include sufficient explanatory
information that should help readers understand the significance of the
measures, the results, and any deviations from goals or plans.

[Reporting Year 2000 (Y2K) Issues]{.underline}

Report the following information in the Overview/Management Discussion
and Analysis: (1) A discussion of the agencys state of readiness
(including the status of efforts/current phase, estimated timetable for
completing remaining phases, impact of non-readiness of third parties
with which the agency has a material relationship); (2) The costs to
address the agencys Y2K issues, both historical and estimated future
costs. Include both the costs to fix and replace systems; (3) The risks
of Y2K issues to the agency, including any anticipated effects on agency
operations. Include a description of the most likely worst case
scenario; and (4) The agencys contingency plan(s), including how the
agency is preparing to handle most likely worst case scenarios. If the
agency does not have a contingency plan, disclose this fact, whether the
agency intends to create one, and the timetable for doing so.

[Limitations of the Financial Statements]{.underline}

This section should state that: (1) The financial statements have been
prepared to report the financial position and results of operations of
the entity, pursuant to the requirements of 31 U.S.C. 3515(b); (2) While
the statements have been prepared from the books and records of the
entity in accordance with the formats prescribed by OMB, the statements
are in addition to the financial reports used to monitor and control
budgetary resources which are prepared from the same books and records;
(3) The statements should be read with the realization that they are for
a component of the U.S. Government, a sovereign entity. One implication
of this is that liabilities cannot be liquidated without legislation
that provides resources to do so.

Department/Agency/Reporting entity

CONSOLIDATED BALANCE SHEET

As of September 30, XXXX

(in dollars/thousands/millions)

ASSETS

Entity:

Intragovernmental

Fund Balance with Treasury (Note 2) \$ xxx

Investments (Note 4) xxx

Accounts receivable, net (Note 5) xxx

Other (Note 6) [xxx]{.underline}

Total intragovernmental [xxx]{.underline}

Investments (Note 4) xxx

Accounts receivable, net (Note 5) xxx

Loans receivables and related foreclosed property, net (Note 7) xxx

Cash and other monetary assets (Note 3) xxx

Inventory and related property, net (Note 8) xxx

General property plant and equipment, net (Note 9) xxx

Other (Note 6) [xxx]{.underline}

Total entity [x,xxx]{.underline}

Non-Entity:

Intragovernmental

Fund balance with Treasury (Note 2) \$ xxx

Accounts receivable, net (Note 5) xxx

Other (Note 6) [xxx]{.underline}

Total intragovernmental

Accounts receivable, net (Note 5) xxx

Taxes Receivable (Note 5a) xxx

Cash and other monetary assets (Note 3) xxx

Other (Note 6) [xxx]{.underline}

Total non‑entity [x,xxx]{.underline}

Total Assets \$ x,xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

LIABILITIES

Liabilities Covered by Budgetary Resources:

Intragovernmental:

Accounts payable \$ xxx

Environmental cleanup costs (Note 17) xxx

> Debt (Note 10) xxx
>
> Other (Notes 11, 12 and 14) [xxx]{.underline}

Total intragovernmental [xxx]{.underline}

Accounts payable xxx

Loan Guarantees (Note 7) xxx

Debt held by the public (Note 10) xxx

Federal employee and veterans benefits (Note 13) xxx

Environmental cleanup costs (Note 17) xxx

Other (Notes 11, 12 and 14) [xxx]{.underline}

Total liabilities covered by budgetary resources [x,xxx]{.underline}

Liabilities not Covered by Budgetary Resources:

Intragovernmental:

Accounts payable xxx

Debt (Note 10) xxx

Environmental cleanup costs (Note 17) xxx

> Other (Notes 11, 12 and 14) [xxx]{.underline}

Total intragovernmental [xxx]{.underline}

Accounts payable xxx

Debt held by the public (Note 10) xxx

Federal employee and veterans benefits (Note 13) xxx

Environmental cleanup costs (Note 17) xxx

Other (Notes 11, 12 and 14) [xxx]{.underline}

Total liabilities not covered by budgetary resources [x,xxx]{.underline}

Total Liabilities [\$x,xxx]{.underline}

NET POSITION

Unexpended Appropriations (Note 15) \$ xxx

Cumulative Results of Operations [xxx]{.underline}

Total Net Position [xxx]{.underline}

Total Liabilities and Net Position \$ x,xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

**INSTRUCTIONS FOR THE BALANCE SHEET**

The balance sheet presents, as of a specific time, amounts of future
economic benefits owned or managed by the reporting entity exclusive of
items subject to stewardship reporting (assets), amounts owed by the
entity (liabilities), and amounts which comprise the difference (net
position). The balance sheet presents assets available for use by the
reporting entity (entity assets) separately from those managed by the
reporting entity but not available for use in its operations (non-entity
assets). The balance sheet also separately presents liabilities covered
by budgetary resources and liabilities not covered by budgetary
resources.

The balance sheet displayed on the previous pages illustrates
consolidated single column comparative information. Reporting entities
preparing financial statements in accordance with this bulletin may
present similar information or may present information in separate
columns for their primary components, e.g., bureaus or major lines of
business.

Reporting entities should present comparative totals for the entity as a
whole to allow the reader to make appropriate comparisons with prior
periods. Entities may also elect to present comparative data for their
primary components as supplemental information.

**[ASSETS]{.underline}**

Assets are tangible or intangible items owned by the Federal Government
which would have probable economic benefits that can be obtained or
controlled by a Federal Government entity. The assets of Federal
agencies are classified as entity assets and non-entity assets. Both
entity assets and non-entity assets are further divided into two
sub-sections: intragovernmental and governmental assets. These terms are
defined below and in SFFAS No. 1.

**Entity Assets.** These are assets which the reporting entity has
authority to use in its operations. The authority to use funds in an
entity\'s operations means that entity management has the authority to
decide how funds are used, or management is legally obligated to use
funds to meet entity obligations, e.g., repay loans from Treasury.

**Non-Entity Assets**. These are assets that are held by an entity but
are not available to the entity. An example of non-entity assets are
income tax receivables, which the IRS collects for the U.S. government
but has no authority to spend.

**Intragovernmental Assets**. These assets arise from transactions among
Federal entities. These assets are claims of a Federal entity against
other Federal entities. Report intragovernmental assets separately
from assets that arise from transactions of the Federal Government or an
entity of the Federal Government with non-federal entities, the Federal
Reserve and Government-Sponsored Enterprises. The term \"non-federal
entity\" encompasses domestic and foreign persons and organizations
outside the U. S. Government.

**Fund Balances with Treasury**. The aggregate amount of the entity\'s
accounts with Treasury for which the entity is authorized to make
expenditures and pay liabilities. This account includes clearing account
balances and the dollar equivalent of foreign currency account balances.

Foreign currency account balances reported on the balance sheet shall be
translated into U.S. dollars at exchange rates determined by the
Treasury and effective at the financial reporting date.

To the extent that the reporting entity maintains fund balances in
deposit, suspense, and clearing accounts that are not available to
finance the entity\'s activities, those balances should be reported as
non-entity assets.

**Investments.** Investments in Federal securities shall be reported
separately from investments in non-Federal securities. Investments in
Federal securities includes non-marketable par value Treasury
securities, market-based Treasury securities, marketable Treasury
securities, and securities issued by other Federal entities. Non-Federal
securities includes those issued by State and local governments, private
corporations, and government-sponsored enterprises. Investments are
normally reported at acquisition cost or amortized acquisition cost
(less an allowance for losses, if any). The components of investments,
including the market value of market-based and marketable Treasury
securities, shall be disclosed. See SFFAS No. 1 for further information
on investments in par value Treasury securities and in marketable and
market-based Treasury securities expected to be held to maturity.

**Accounts Receivable, Net.** Federal entity claims for payment from
other entities. Gross receivables shall be reduced to net realizable
value by an allowance for doubtful accounts. Disclose the method(s) of
calculating the allowance for doubtful accounts and the dollar amount of
the allowance.

**Interest Receivable, Net.** Interest income earned but not received as
of the reporting date. Report interest receivable as a component of the
appropriate asset accounts. No interest shall be recognized as revenue
on accounts receivable or investments that are determined to be
uncollectible until the interest is actually collected. Accrued interest
on uncollectible accounts receivable and an offsetting allowance for
uncollectible interest shall be disclosed.

Interest receivable related to pre-1992 and post-1991 direct loans and
acquired defaulted guaranteed loans shall be reported as a component of
credit program receivables and related foreclosed property.

**Other Assets**. Reporting entities should disclose in the notes
advances and prepayments and the amount and nature of other major
categories of \"Other\" assets.

Advances are cash outlays made by a Federal entity to its employees,
contractors, grantees or others to cover a part or all of the
recipients\' anticipated expenses or as advance payments for the costs
of goods and services the entity receives. Prepayments are payments made
by a Federal entity to cover certain periodic expenses before those
expenses are incurred. Progress payments on work in process are not to
be included in advances and prepayments.

**Credit Program Receivables and Related Foreclosed Property, Net.** The
net value of credit program receivables and related foreclosed property
are considered an entity asset if the entity has the authority to
determine the use of the funds collected or if the entity is legally
obligated to use the funds to meet entity obligations, e. g., loans
payable to Treasury.

**Receivable from Borrowings.** When a loan guarantee program, which is
generating negative subsidy, guarantees a loan and the lender has not
disbursed the loan as of the balance sheet date, no receivable from
borrowings to be made in the subsequent year will be reported. It is
sufficient to report the undelivered order which must be recorded to
obligate the funds and which must be disclosed as part of the total
undelivered orders.

**Negative Subsidies and Downward Re-estimates of Subsidy.** Special
receipt accounts for negative subsidies and downward subsidy
re-estimates are to be included in the credit reporting entitys
financial statements. Any assets in the accounts should be shown as
non-entity assets and should be offset by intra-governmental liabilities
covered by budgetary resources.

**Cash and Other Monetary Assets**. Cash resources and all other
monetary assets. Cash consists of: (i) coins, paper currency and readily
negotiable instruments, such as money orders, checks, and bank drafts on
hand or in transit for deposit; (ii) amounts on demand deposit with
banks or other financial institutions; (iii) cash held in imprest funds;
and, (iv) foreign currencies, which, for accounting purposes, shall be
translated into U.S. dollars at the exchange rate on the financial
statement date. Other monetary assets include gold, special drawing
rights, and U.S. Reserves in the International Monetary Fund. This
category is principally for use by the Treasury Department. The amount
of cash and other monetary assets that the reporting entity holds and is
authorized to spend is entity cash. The cash and other monetary assets
that a Federal entity collects and holds on behalf of the U.S.
government or other entities is non-entity cash and other monetary
assets. The components of cash and other monetary assets shall be
disclosed.

**[LIABILITIES]{.underline}**

A liability is a probable future outflow or other sacrifice of resources
as a result of past transactions or events. Financial statements shall
recognize probable and measurable future outflows or other sacrifices of
resources arising from (1) past exchange transactions, (2)
government-related events, (3) government-acknowledged events, or (4)
nonexchange transactions that, according to current law and applicable
policy, are unpaid amounts due as of the reporting date. SFFAS No. 5
describes the general principles governing the recognition of a
liability.

Liabilities shall be recognized when they are incurred regardless of
whether they are covered by available budgetary resources. This includes
liabilities related to appropriations canceled under \"M\" account
legislation.

Liabilities of Federal agencies are classified as liabilities covered or
not covered by budgetary resources. These are both further divided into
two sub-sections: intragovernmental and governmental liabilities. These
terms are defined below and in SFFAS No. 1.

**Liabilities Covered by Budgetary Resources.** Liabilities incurred
which are covered by realized budgetary resources as of the balance
sheet date. Budgetary resources encompass not only new budget authority
but also other resources available to cover liabilities for specified
purposes in a given year. Available budgetary resources include: (1) new
budget authority, (2) spending authority from offsetting collections
(credited to an appropriation or fund account), (3) recoveries of
unexpired budget authority through downward adjustments of prior year
obligations, (4) unobligated balances of budgetary resources at the
beginning of the year or net transfers of prior year balances during the
year, and (5) permanent indefinite appropriations or borrowing
authority, which have been enacted and signed into law as of the balance
sheet date, provided that the resources may be apportioned by OMB
without further action by the Congress or without a contingency having
to be met first.

**Liabilities Not Covered by Budgetary Resources.** This category is for
liabilities which are not considered to be covered by budgetary
resources, as provided in the previous paragraph.

**Intragovernmental Liabilities**. These liabilities are claims against
the entity by other Federal entities. Report intragovernmental
liabilities separately from claims against the reporting entity by
non-federal entities, the Federal Reserve and Government-Sponsored
Enterprises.

**Accounts Payable.** The amounts owed by the reporting entity for goods
and services received from, progress in contract performance made by,
and rents due to other entities.

**Interest Payable**. Interest incurred but unpaid on liabilities of the
reporting entity. Report interest payable as a component of the
appropriate liability accounts.

**Debt.** Amounts borrowed from the Treasury, the Federal Financing
Bank, other Federal agencies, or the public under general or special
financing authority (e.g., Treasury bills, notes, bonds and FHA
debentures). The components of debt shall be disclosed.

**Liabilities for Loan Guarantees.** For post-1991 loan guarantees, the
present value of the estimated net cash flows to be paid as a result of
loan guarantees. For pre-1992 loan guarantees, the amount of known and
estimated losses to be payable.

**Negative Allowance for Subsidy and Loan Guarantee Liability.** When
the total loan guarantee liability for all credit programs of a
reporting entity is negative, it should be reported as an asset. If a
loan guarantee liability is the result of both positive and negative
amounts for the various components, the total will be shown as a
liability, and negative components disclosed.

**Lease Liabilities.** This item represents the liability for capital
leases. Report the lease liability as a component of the Other
Liabilities line item on the balance sheet and disclose the components
of and other information about the capital lease liability in a separate
footnote (See Note 12). According to OMB Circular A-11, \"Preparation
and Submission of Budget Estimates**,**\" capital leases entered into
during FY 1992 and thereafter are required to be fully funded in the
first year of the lease.

**Federal Employee and Veterans Benefits.** Entities that are
responsible for accounting for pensions, other retirement benefits, and
other post-employment benefits should calculate and report these
liabilities and related expenses in accordance with SFFAS No. 5. Federal
employee and veterans benefits include the actuarial portion of these
benefits. It does not include liabilities related to ongoing continuous
expenses such as employees accrued salary, accrued annual leave, the
unpaid portion of employee benefits, and other benefits that are
currently due, which are reported in the Other liabilities line item.
The portion of the liabilities covered by budgetary resources, i.e., the
amount for which assets are available to pay benefits, shall be reported
separately from the amount for which budgetary resources are not
available. Disclose the liabilities, assumptions used, and the
components of expense for the period for pensions, other retirement
benefits, and other post-employment benefits.

**Insurance Liabilities.** Report insurance liabilities as a component
of the Other Liabilities line item on the balance sheet and disclose
insurance liabilities in a separate footnote (See Note 14). Entities
with Federal insurance and guarantee programs except social insurance
and loan guarantee programs shall recognize a liability for unpaid
claims incurred, resulting from insured events that have occurred as of
the reporting date. The amount recognized is the liability known with
certainty plus an accrual for a contingent liability recognized when an
existing condition, situation, or set of circumstances involving
uncertainty as to possible loss exists and the uncertainty shall
ultimately be resolved when one or more future events occur or fail to
occur, a future outflow or other sacrifice of resources is probable, and
the future outflow or sacrifice of resources is measurable. Life
insurance programs shall recognize a liability for future policy
benefits in addition to the liability for unpaid claims incurred.

**Other Liabilities.** This item covers liabilities that are not
recognized in specific categories. This includes (but is not limited
to): capital leases, insurance, advances and prepayments for goods to be
delivered or services to be performed, deposit fund amounts held in
escrow, liabilities related to ongoing continuous expenses such as
employees\' salary and benefits, accrued entitlement benefits, and
accrued employee annual leave. Also included are amounts payable by the
Federal entity for benefits, goods or services provided under the terms
of a program, as of the Federal entitys reporting date, whether or not
such amounts have been reported to the Federal entity (e.g., estimated
payments due to health providers for services that have been rendered
and that will be financed by the Federal entity but have not yet been
reported to the Federal entity). This item also covers estimated losses
for claims or other contingencies if (1) a past event or exchange
transaction has occurred (e.g., a Federal entity has breached a contract
with a non-Federal entity) as of the date of the statements, (2) a
future outflow or other sacrifice of resources is probable, and (3) the
future outflow or sacrifice of resources is measurable (i.e., the amount
can be reasonably estimated). Do not include environmental cleanup costs
which should be reported as Environmental Liabilities.

Examples of claims or other contingencies include: (1) Indemnity
Agreements \-- reimbursements due to licensees or contractors for losses
incurred in support of Federal activities; (2) Adjudicated Claims \--
claims against the Federal Government that are in the process of
judicial proceedings; (3) Commitments to International Institutions \--
payments due to international financial institutions, and (4) Cleanup
costs \-- costs of removing, containing, and/or disposing of (1)
hazardous waste from property or (2) material and/or property that
consists of hazardous waste at permanent or temporary closure or
shutdown of associated PP&E. Separate reporting of items within other
liabilities is appropriate if the amounts are material.

**Environmental Cleanup Costs.** SFFAS No. 5 provides criteria for
recognizing a contingent liability and shall be applied to determine if
cleanup costs should recognized as liabilities and/or disclosed in the
notes. SFFAS No. 6 supplements the liability standard by providing
guidance for recording cleanup costs related to general PP&E and
stewardship assets used in Federal operations. The guidance applies to
cleanup costs from Federal operations known to result in hazardous waste
which the Federal Government is required by Federal, State and/or local
statutes and/or regulations to cleanup. Depending on the materiality of
the amount, the liability for cleanup costs may be displayed separately
or included with other liabilities. The footnote disclosures required
for liabilities associated with cleanup costs are also described in
SFFAS No. 6.

Department/Agency

CONSOLIDATING STATEMENT OF NET COST

For the year ended September 30,

(in dollars/thousands/millions)

Suborgani- Suborgani- Suborgani- Combined Intra-agency Consolidated
[zation A]{.underline} [zation B]{.underline} [zation C]{.underline}
[Total]{.underline} [Eliminations]{.underline} [Total]{.underline}

COSTS: (Note)

Crosscutting Programs

Program A:

> Intragovernmental \$ xxx \$ \-- \$xxx \$xxx \$xxx \$xxx
>
> With the public [xxx]{.underline} \-- [\-\-\-\--]{.underline}
> [xxx]{.underline} [xxx]{.underline} [xxx]{.underline}
>
> Total xxx \-- xxx xxx xxx xxx

Less earned revenues [(xx)]{.underline} \-- [(xx]{.underline}) (
[xxx)]{.underline} [(xx)]{.underline} [( xxx)]{.underline}

> Net program costs \$ [xxx]{.underline} \-- \$[xxx]{.underline}
> \$[xxx]{.underline} \$ [xxx]{.underline} \$xxx

Other Programs (Note xx )

Program B: \-- xxx \-- xxx xxx xxx

Program C: \-- xxx \-- xxx xxx xxx

Program D: xxx xxx \-- xxx xxx xxx

Program E: \-- \-- xxx xxx xxx xxx

Program F: \-- \-- xxx xxx xxx xxx

Other programs [\--]{.underline} [\--]{.underline} [xxx]{.underline}
[xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Total Other Program Costs \$xxx \$ xxx \$xxx \$xxx \$ xxx \$xxx

Cost not assigned to programs xxx xxx xxx [..]{.underline} xxx xxx

Less earned revenues not

attributed to programs [( xxx]{.underline}) [( xxx)]{.underline}
[\-\-\-\-\--]{.underline} [(xxx)]{.underline} [(xxx]{.underline})
[(xxx]{.underline})

DEFERRED MAINTENANCE (Note)

NET COST OF OPERATIONS \$xxx \$xxx \$xxx \$xxx \$xxx \$xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

**Instructions for the Statement of Net Cost**

The Statement of Net Cost is designed to show separately the components
of the net cost of the reporting entity\'s operations for the period.
However, the organizational structure and operations of some entities
are so complex that to fully display their suborganizations major
programs and activities may require supporting schedules to supplement
the information in the Statement of Net Cost. The supporting schedules
shall be included in the notes to the financial statements.

Net cost of operations is the gross cost incurred by the reporting
entity less any exchange revenue earned from its activities. The gross
cost of a program consists of the full cost of the outputs produced by
that program plus any non-production costs that can be assigned to the
program (non-production costs are costs linked to events other than the
production of goods and services). The net cost of a program consists of
gross cost less related exchange revenues. By disclosing the gross and
net cost of the entity\'s programs, the Statement of Net Cost provides
information that can be related to the outputs and outcomes of the
programs and activities.

The Statement of Net Cost and related supporting schedules classify
revenue and cost information by suborganization or responsibility
segment and, to the extent practicable, within each classification by
major program. (Suborganizations are considered to be generally
equivalent to responsibility segments.)

Preparers of the Statement of Net Cost should decide the exact
classification of suborganizations and major programs based on the
missions and outputs described in its GPRA strategic and annual plans,
the entitys budget structure, and the guidance for defining and
structuring responsibility segments presented in SFFAS No. 4.

The Statement of Net Cost and related supporting schedules should show
the net cost of operations for the reporting entity as a whole and its
suborganizations and programs. This can be accomplished by reporting by
program (1) the gross cost of goods and services provided to the public
and government agencies (intragovernmental) at a price, (2) related
exchange revenues, (3) the excess of costs over exchange revenues (net
program costs) and (4) the gross cost of goods, services, transfers and
grants provided to the public and government agencies without charge,
and by reporting for the suborganization or entity as a whole the costs
that cannot be assigned to specific outputs or programs and the exchange
revenues that cannot be attributed to specific outputs or programs.

The Statement of Net Cost illustrated in this document provides an
example of how information can be displayed for an entity with a complex
organizational and program structure, a limited number of programs
carried out by more than one suborganization, and the majority of its
programs carried out within a specific suborganization or responsibility
segment. At a minimum, reporting entities should define and establish
responsibility segments for cost accumulation and reporting and report
the full cost assigned to each responsibility segment.

Reporting entities preparing a combined statement of financing should
include a Combined Total column in the statement of net cost. The
combined statement of financing or schedule, containing the same
information, presented in the notes should reconcile to the combined
total net cost of operations. Include a note reference to the Combined
Total column alerting statement users that the combined statement of
financing or equivalent schedule does not include intra-entity
eliminations.

**Program Costs.** These costs include the full costs of the program
outputs and consist of the direct costs and all other costs that can be
directly traced, assigned on a cause and effect basis, or reasonably
allocated to the program outputs. Program costs also include any
non-production costs that can be assigned to the program but not to its
outputs. The costs of program outputs shall include the costs of
services provided by other entities whether or not the providing entity
is fully reimbursed. See SFFAS No. 4 for a detailed discussion of full
costs and inter-entity costs. The costs of program outputs shall also
include costs that are paid in total or in part by other entities to the
extent that accounting standards require them to be recognized in
financial statements. For fiscal years 1998 and 1999, employer entities
shall recognize inter-entity costs only for pensions, other retirement
benefit, other post-employment benefits, and losses in litigation
proceedings in accordance with OMB memorandum Technical Guidance for
the Implementation of Managerial Cost Accounting Standards for the
Federal Government dated April 6, 1998. See SFFAS No. 5 for further
details on the amounts to recognize.

Costs related to the production of goods and services provided to other
programs shall be reported separately from the costs of goods, services,
transfers, and grants provided to the public. The former costs are
labeled governmental on the illustrative statement and schedules; the
latter are labeled public.

Costs related to the production of outputs shall be reported separately
from costs that are not related to the production of outputs (i.e.,
non-production costs). In addition, the non-production costs listed
below shall be reported separately from other non-production costs, if
incurred:

 The cost of acquiring, constructing, improving, reconstructing, or
renovating Federal mission PP&E

 The cost of acquiring, constructing, improving, reconstructing, or
renovating heritage assets

 The acquisition cost of acquiring stewardship land

Agencies should consider differentiating other significant costs if by
doing so the usefulness of the statements would be improved either
because the amount of a particular cost is large or because of its
special nature. For example, when reporting on a program that makes
transfer payments, it may be useful to differentiate between the
transfer payments and administrative costs.

**Earned Revenues.** These revenues are exchange revenues, which arise
when a Federal entity provides goods and services to the public or to
another government entity for a price. The full amount of exchange
revenues is to be reported on the Statement of Net Cost or supplementary
schedule, regardless of whether the entity is permitted to retain the
revenues in whole or in part. Any portion of exchange revenues of the
entity which cannot be retained by the entity is reported as a
transfer-out on the statement of changes in net position. See SFFAS No.
7 for information on exchange revenues.

Earned revenues should be deducted from the full cost of outputs or
outcomes to determine their net cost unless it is not practical or
reasonably possible to do so. If that cannot be done, earned revenue
should be deducted from the gross cost of programs to determine the net
program costs or, if that is not practical or reasonably possible, from
the costs of suborganizations to determine the suborganization\'s net
cost of operations. There are no precise guidelines to determine the
degree to which earned revenue can reasonably be attributed to outputs,
outcomes, programs, or suborganizations. The attribution of earned
revenues requires the exercise of managerial judgment. In exercising
this judgment, it is important to provide readers of the Statement of
Net Cost with the ability to ascertain whether exchange revenues are
sufficient to cover the costs incurred to produce the goods or services
involved.

**Net Program Costs.** This is the difference between a program\'s gross
costs and its related exchange revenues. If a program does not earn any
exchange revenue, there is no netting and the term used might be total
program costs.

**Costs Not Assigned to Programs.** A reporting entity and its
suborganizations may incur (a) high level general management and
administrative support costs that cannot be directly traced, assigned on
a cause-and-effect basis, or reasonably allocated to segments and their
outputs and (b) non-production costs that cannot be assigned to a
particular program. These costs are part of the entity and
suborganization costs and should be reported on the Statement of Net
Cost as \"costs not assigned to programs.\"

**Earned Revenues Not Attributed to Programs.** Earned revenue that is
insignificant or cannot be attributed to particular outputs or programs
should be reported separately as a deduction in arriving at net cost of
operations of the suborganization or reporting entity as a whole.

**Deferred Maintenance.** Deferred maintenance is maintenance that was
not performed when it should have been or was scheduled to be performed
and that is delayed until a future period. Maintenance includes
preventative maintenance, normal repairs, replacement of parts and
structural components, and other activities needed to preserve the asset
so that it continues to provide acceptable services and achieves its
expected life**.** No amount shall be recognized on the statement of net
cost for deferred maintenance. However, the statement shall include a
note reference in lieu of a dollar amount.

**Net Cost of Operations.** This is the gross cost incurred by the
reporting entity less any exchange revenue earned from its activities.
This amount represents the net cost of a suborganization or entity that
is funded by sources other than exchange revenues. The financing sources
for net cost of operations are reported on the Statement of Changes in
Net Position.

Preparers are encouraged to consult the non-authoritative
[Implementation Guide to SFFAS No. 7, Accounting for Revenue and Other
Financing Sources]{.underline}, which FASAB issued in conjunction with
SFFAS No. 7, for illustrations and explanations designed to assist in
understanding and applying the standards for classifying, recognizing,
and measuring inflows of resources to the Federal Government and its
component reporting entities.

Department/Agency/Reporting Entity

CONSOLIDATING STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30

(in dollars/thousands/millions)

> Intra-

Sub- Sub- Sub- agency Consol-

organi- organi- organi- elimin- idated

[zation A]{.underline} [zation B]{.underline} [zation C]{.underline}
[ations]{.underline} [totals]{.underline}

Net Cost of Operations \$ (xxx) \$( xxx) \$ (xxx) \$ (xxx) \$(xxx)

Financing Sources (other than exchange revenues):

Appropriations Used xxx xxx xxx xxx xxx

Taxes (and other non-exchange revenues) xxx xxx xxx xxx xxx

Donations (non-exchange revenue) xxx xxx xxx xxx xxx

Imputed financing xxx xxx xxx xxx xxx

Transfers-in xxx xxx xxx xxx xxx

Transfers-out [(xxx)]{.underline} [(xxx)]{.underline}
[(xxx)]{.underline} [(xxx)]{.underline} [(xxx)]{.underline}

Net Results of Operations xxx xxx xxx xxx xxx

Prior Period Adjustments [xxx]{.underline} [xxx]{.underline}
[xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Net Change in Cumulative Results of Operations xxx xxx xxx xxx xxx

Increase (Decrease) in Unexpended Appropriations [xxx]{.underline}
[xxx]{.underline} [xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Change in Net Position [\$xxx]{.underline} [\$xxx]{.underline}
[\$xxx]{.underline} [\$xxx]{.underline} xxx

Net Position-Beginning of Period [xxx]{.underline}

Net Position-End of Period \$xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

Department/Agency/Reporting Entity

COMBINING STATEMENT OF BUDGETARY RESOURCES (NOTE)

For the year ended September 30,

(in dollars/thousands/millions)

Major Major Major Other Budgetary Budgetary Budgetary Budgetary Combined

Budgetary Resources: [Account]{.underline} [Account]{.underline}
[Account]{.underline} [Accounts]{.underline} [Total]{.underline}

Budget authority (line 1) \$ xxx \$ xxx \$xxx \$xxx \$xxx

Unobligated balances - beginning of period (line 2A) xxx xxx xxx xxx xxx

Net transfers prior-year balance, actual (+/-) (line 2B) xxx xxx xxx xxx
xxx

Spending authority from offsetting collections (line 3) xxx xxx xxx xxx
xxx

Adjustments (lines 4-6) [xxx]{.underline} [xxx]{.underline}
[xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Total budgetary resources (line 7) \$ xxx \$ xxx \$xxx \$xxx \$xxx

Status of Budgetary Resources:

Obligations incurred (line 8) \$ xxx \$ xxx \$xxx \$xxx \$xxx

Unobligated balances-available (line 9) xxx xxx xxx xxx xxx

Unobligated balances-not available (line 10) [xxx]{.underline}
[xxx]{.underline} [xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Total, status of budgetary resources (line 11) \$ xxx \$ xxx \$xxx \$xxx
\$xxx

Outlays:

Obligations incurred (line 8) \$ xxx \$ xxx \$ xxx \$ xxx \$xxx

Less: spending authority from offsetting

collections and adjustments (lines 3A, B, D, & 4A) [(xxx)]{.underline}
[(xxx)]{.underline} [(xxx)]{.underline} [(xxx)]{.underline}
[(xxx)]{.underline}

Subtotal xxx xxx xxx xxx xxx

Obligated balance, net - beginning of period (line 12) xxx xxx xxx xxx
xxx

Obligated balance transferred, net (line 13) xxx xxx xxx xxx xxx

Less: obligated balance, net - end of period (line 14)
[(xxx]{.underline}) [(xxx]{.underline}) [(xxx]{.underline})
[(xxx]{.underline}) [(xxx]{.underline})

Total outlays (line 15) \$xxx \$ xxx \$ xxx \$ xxx \$ xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

**Instructions for the Statement of Budgetary Resources**

The Statement of Budgetary Resources and the related disclosures provide
information about how budgetary resources were made available as well as
their status at the end of the period. This statement should be prepared
by reporting entities whose financing comes wholly or partially from
budgetary resources. Monitoring of budget execution is at the individual
account level. Accordingly, budgetary information aggregated for the
Statement of Budgetary Resources should be disaggregated for each of the
reporting entity\'s major budget accounts and presented as supplementary
information. Small budget accounts may be aggregated.

Recognition and measurement of budgetary information reported on this
statement should be based on budget terminology, definitions, and
guidance in OMB Circular A-34, \"Instructions on Budget Execution,\"
dated December 26, 1995. That Circular defines the terms shown in this
statement. The statement illustrates in condensed form the information
that Circular A-34 requires to be reported on the Report on Budget
Execution (SF-133). For purposes of illustration only, the statement
shown in this bulletin includes the corresponding line numbers from the
SF-133. If OMB\'s concepts and definitions are revised in the future,
the classification and recognition of the appropriate amounts will
change accordingly.

A consolidating statement of budgetary resources is preferred but not
required for fiscal years 1998 and 1999. Instead, reporting entities may
prepare a combining statement. Reporting entities that prepare a
combining statement must disclose in a note that the statement is
combining and, as such, intra-entity transactions have not been
eliminated. Also, the statement must be properly titled consolidating
or combining, as appropriate.

**Budgetary Resources.** This section of the statement is designed to
present the total budgetary resources available to the reporting entity.
These include new budget authority, obligation limitations, direct
spending authority, unobligated balances at the beginning of the period
or transferred in during the period, spending authority from offsetting
collections, and any adjustments to budgetary resources.

**Status of Budgetary Resources.** This section of the statement is
designed to display information about the status of budgetary resources
at the end of the period. It consists of the obligations incurred, the
unobligated balances at the end of the period that remain available, and
unobligated balances at the end of the period that are unavailable
except to adjust or liquidate obligations chargeable to prior period
appropriations. The total amount displayed for the status of budgetary
resources shall equal the total budgetary resources available to the
reporting entity as of the reporting date.

**Outlays.** This section of the statement displays total outlays and
reconciles obligations incurred to total outlays by displaying spending
authority from offsetting collections, obligated balances at the
beginning of the period, obligated balances transferred, and obligated
balances at the end of the period.

Department/agency

Reporting entity

COMBINED (CONSOLIDATED) STATEMENT OF FINANCING

For the year ended September 30, XXXX

(in dollars/thousands/millions)

**Obligations and Nonbudgetary Resources**

Obligations incurred \$ xxx

Less: Spending authority for offsetting

> collections and adjustments xxx

Donations not in the budget xxx

Financing imputed for cost subsidies xxx

Transfers-in (out) xxx

Exchange revenue not in the budget xxx

Other [xxx]{.underline}

Total obligations as adjusted, and

nonbudgetary resources \$ xxx

**Resources That Do Not Fund Net Cost of Operations**

Change in amount of goods, services, and

benefits ordered but not yet

> received or provided (xxx)

Costs capitalized on the balance sheet (xxx)

Financing sources that fund costs of

prior periods (xxx)

Other [(xxx)]{.underline}

Total resources that do not fund

> net cost of operations (xxx)

**Costs That Do Not Require Resources**

Depreciation and amortization xxx

Revaluation of assets and liabilities xxx

Other [xxx]{.underline}

Total costs that do not require resources xxx

**Financing Sources Yet to be Provided** [xxx]{.underline}

**Net Cost of Operations** \$ xxx

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The accompanying notes are an integral part of these statements.

**Instructions for the Statement of Financing**

Accrual-based measures used in the Statement of Net Cost differ from the
obligation-based measures used in the Statement of Budgetary Resources.
In order to understand these differences, information is needed to
reconcile financial (proprietary) net cost of operations with
obligations of budget authority. This reconciliation also insures that
there is a proper relationship between proprietary and budgetary
accounts in the reporting entity\'s financial management system. The
Statement of Financing is designed to report those differences and
facilitate the reconciliation.

Preparers of financial statements have flexibility as to the level of
detail presented, i.e., the information should be presented for the
reporting entity as a whole and, if the preparer elects, for the major
suborganizations or responsibility segments or for the major budget
accounts (e.g., Salary and Expense, Operations and Maintenance,
Procurement, etc.).

Preparers of financial statements should refer to the [Implementation
Guide]{.underline} issued in conjunction with SFFAS No. 7 for detailed,
non-authoritative guidance useful in preparing the Statement of
Financing. Note should be made of chapter 5 on special topics regarding
the Statement of Financing.

**Obligations and Nonbudgetary Resources.** The obligations and
nonbudgetary resources section reports the computation of \"Obligations
Incurred\" and adjustments for offsetting collections to expenditure
accounts, recoveries of authority, and other items defined in OMB
Circular A-34. It also reports financing that is not recognized in the
entity\'s budget. Financing sources other than exchange revenues which
are not in the budget are added to obligations because they provide
additional resources. Exchange revenues not in the budget are subtracted
from obligations because they were subtracted from gross costs in the
computation for net cost of operations.

**Resources that do not Fund Net Costs of Operations.** Some obligations
or nonbudgetary financing sources do not result in expenses on the
Statement of Net Cost for the period in which the obligation was made or
the nonbudgetary resource recognized. Resources that do not fund net
costs of operations commonly arise from three sources. One source is the
change in goods, services, and benefits ordered but not yet received or
provided. Another source is any good or service capitalized on the
Balance Sheet. The third source is any item that is treated as a
financing source yet to be provided in a prior period and that is being
recognized as a budgetary resource in the current period. Because these
items are included in obligations, as adjusted, and nonbudgetary
financing sources, but not in the net cost of operations, they shall be
subtracted in the reconciliation.

**Costs that do not Require Resources.** These are costs which do not
require financing by either budgetary or nonbudgetary resources.
Although there may be many expenses of this type, two of the most common
are (1) depreciation and (2) expenses related to the revaluation of
assets.

Because these items are part of the net cost of operations but are not
included in obligations, as adjusted, and nonbudgetary resources, they
should be added in the reconciliation. As a practical matter, it may not
always be feasible to report this information separately as displayed in
the illustrated Statement of Financing. In situations where it is not
feasible to separately report all of the information illustrated in the
statement, \"netting\" is permitted and the entire amount may be
reported under the caption \"Costs that do not Require Resources.\"

**Financing Sources Yet to be Provided.** The costs of the Federal
Government are not always funded in the period the costs are incurred.
The example most common to agencies funded only by appropriations is the
cost of increases in unused annual leave. Costs of this nature are
incurred in the reporting period, but are normally funded through
appropriations in subsequent years. Future funding required for these
costs is reported as \"financing sources yet to be provided.\" Because
these costs are part of the net cost of operations but are not in
obligations as adjusted, and nonbudgetary resources, they should be
added in the reconciliation. Note that in a subsequent year, when
budgetary resources are provided, the costs are subtracted in the
section entitled \"resources that do not fund net cost of operations.\"

**Net Cost of Operations.** This amount is determined by netting the
\"obligations as adjusted and nonbudgetary resources\" and making
appropriate adjustments for the total \"resources that do not fund net
cost of operations,\" the total \"costs that do not require resources,\"
and \"financing sources yet to be provided.\" The net cost of operations
resulting from the reconciliation on the Statement of Financing shall be
the same as the net cost of operations reported on the Statement of Net
Cost.

A consolidated statement of financing is preferred but not required for
fiscal years 1998 and 1999. Instead, reporting entities may prepare a
combined statement or, as an alternative, present the information
required in the notes. Reporting entities that prepare a combined
statement or schedule must disclose in a note that the statement or
schedule is combined and, as such, intra-entity transactions have not
been eliminated. Also, the statement or schedule must be properly titled
consolidated or combined, as appropriate.

Department/Agency

Reporting Entity

STATEMENT OF CUSTODIAL ACTIVITY

For the years ended September 30

(in dollars/thousands/millions)

> [19xx]{.underline} [19xx]{.underline}

Revenue Activity:

Sources of Cash Collections:

Individual Income and FICA/SECA Taxes \$xxx \$xxx

Corporate Income Taxes xxx xxx

Excise Taxes xxx xxx

Estate and Gift Taxes xxx xxx

Federal Unemployment Taxes xxx xxx

Customs Duties xxx xxx

Miscellaneous [xxx]{.underline} [xxx]{.underline}

Total Cash Collections xxx xxx

Accrual Adjustments (+/-) [xxx]{.underline} [xxx]{.underline}

Total Custodial Revenue xxx xxx

Disposition of Collections:

Transferred to Others (by Recipient):

Recipient A (xxx) (xxx)

Recipient B (xxx) (xxx)

Recipient C (xxx) (xxx)

(Increase) Decrease in Amounts Yet to be Transferred (xxx) (xxx)

Refunds and Other Payments (xxx) (xxx)

Retained by the Reporting Entity ([xxx)]{.underline} ([xxx)]{.underline}

Net Custodial Revenue Activity \$ 0 \$ 0

> The accompanying notes are an integral part of these statements.

**Instructions for the Statement of Custodial Activity**

The Statement of Custodial Activity is required for entities that
collect nonexchange revenue for the General Fund of the Treasury, a
trust fund, or other recipient entities. The collecting entities do not
recognize collections which have been or should be transferred to others
as revenues. Rather, they shall account for sources and disposition of
the collections as custodial activities on the Statement of Custodial
Activity.

An exception to requiring preparation of the Statement of Custodial
Activity is made when collecting entities have custodial collections
that are non-material and incidental to their primary mission. In these
cases, the sources and disposition of the collections may be disclosed
in accompanying footnotes.

Custodial collections are usually for nonexchange revenues, such as
taxes or duties collected by the Internal Revenue Service or the U.S.
Customs Service. Exchange revenue is normally reported on the Statement
of Net Cost. It should be reported in a Statement of Custodial Activity
only under the exceptional circumstances in which the entity recognizes
virtually no costs in connection with earning revenue that it collects
(see paragraph 45 of SFFAS No. 7). Information on the sections of the
Statement of Custodial Activity are presented below. Also see SFFAS No.
7 and the related implementation guide.

**Sources of Collections.** Report in this section of the statement the
components of cash collections, such as by type of tax and duty,
collection of past-due receivables for others, or other appropriate
identifier to describe the source and nature of the collections. If
refunds material in relation to the gross collections are made,
consideration should be given to reporting them by component separately
in a footnote.

This section of the report also includes the accrual adjustment, which
shall be shown separately and added or subtracted from the net
collections to determine the total custodial revenue. Guidance for
calculating the accrual adjustment can be found in SFFAS No. 7 and the
related implementation guide. If the accrual adjustments are material in
relation to the gross collections, consideration should be given to
reporting them separately in a footnote.

**Disposition of Collections.** This section of the statement accounts
for the disposition of the revenue reported in the preceding section.

> **Amounts Transferred to Others.** Identify the specific agencies to
> which collections were transferred and the amounts transferred.
>
> **Amounts Yet to be Transferred.** Report the change in liability for
> revenue yet to be transferred. The liability may exist because the
> revenue has been accrued\--and is receivable\--but has not yet been
> collected, or because collections already made have not yet been
> transferred to the entity for which collected as of the end of the
> reporting period.

**Note 4. Investments:**

> \-\-\-\-\-\-\-\-\-\-\-\--Amounts for Balance Sheet
> Reporting\-\-\-\-\-\-\-\-\--
>
> \(1\) (2) (3) (4) (5) (6)

Unamortized

> Amortization (Premium) Investments Other Market Value
>
> [Cost]{.underline} [Method]{.underline} [Discount]{.underline}
> [Net]{.underline} [Adjustments]{.underline} [Disclosure]{.underline}

A. Intragovernmental

Securities:

\(1\) Marketable \$ xx \_\_\_ \$ xx \$ xx \$ xx \$ xx

\(2\) Non-Marketable:

> Par value xx \_\_\_ xx xx xx xx

\(3\) Non-Marketable:

> Market-Based [xx]{.underline} \_\_\_ [xx]{.underline} [xx]{.underline}
> [xx]{.underline} [xx]{.underline}

Subtotal \$ xx n/a \$ xx \$ xx \$ xx \$ xx

\(4\) Accrued Interest [xx]{.underline} [xx]{.underline}

Total \$ xx \$ xx

B. Other Securities:

\(1\) \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \$ xx \_\_\_ xx \$ xx \$
xx \$ xx

\(2\) \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ xx \_\_\_ xx xx xx xx

\(3\) \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ [xx]{.underline}
[xx]{.underline} [xx]{.underline} [xx]{.underline} [xx]{.underline}

Subtotal \$ xx n/a \$ xx \$ xx \$ xx \$ xx

\(4\) Accrued Interest [\$ xx]{.underline} [\$ xx]{.underline}

Total \$ xx **\$ xx**

C. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**[Instructions.]{.underline}** Columns 1 through 4 are for disclosing
amounts to be recognized on the balance sheet. Column 4 equals column 1
plus or minus column 3, column 5 includes any reduction in value that is
more than temporary and other adjustments, and column 6 equals column 4
minus column 5. Securities are normally recognized at cost or amortized
cost on the Balance Sheet. However, market value is used for Balance
Sheet purposes (except for pension and other retirement plans) when (a)
there is intent to sell the securities prior to maturity and (b) there
is a reduction in value that is more than temporary. Column 6 is to be
used to disclose the market value of all marketable securities and all
non-marketable market-based securities.

**A. Intragovernmental Securities.** Intragovernmental securities are
non-marketable par value Treasury securities issued by the Bureau of the
Public Debt to Federal accounts and are purchased and redeemed at par
exclusively through Treasury\'s Finance and Funding Branch.
Non-Marketable Market-Based Treasury Securities are not traded on any
securities exchange but mirror the prices of marketable securities with
similar terms.

**B. Other Information.** Disclose any other information relative to
understanding the nature of reported investments, such as permanent
impairments.

[**Note 5.** **Accounts Receivable:**]{.underline} Present, for both
entity and non-entity receivables, the gross receivables, the method
used to estimate the allowance for uncollectible accounts, and the net
amount due. Do not include receivables related to direct or guaranteed
loans which are reported in note 7.

**[Note 5a. Taxes Receivable.]{.underline}** Disclose the gross taxes
receivable, allowance for uncollectible taxes receivable and net taxes
receivable. Also, disclose the methodology used to compute the allowance
for uncollectible taxes.

**[Note 6. Other Assets:]{.underline}**

A. Other Entity Assets

> 1\. Intragovernmental
>
> (1)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\$
> xx
>
> (2)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> xx
>
> (3)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> [xx]{.underline}
>
> Total Intragovernmental \$ xx
>
> 2\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\$
> xx
>
> 3\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> xx
>
> 4\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> [xx]{.underline}
>
> Total Other Entity Assets \$ xx

B. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

C. Other Non-Entity Assets

> 1\. Intragovernmental
>
> (1)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\$
> xx
>
> (2)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> xx
>
> (3)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> [xx]{.underline}
>
> Total Intragovernmental \$ xx
>
> 2\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\$
> xx
>
> 3\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> xx
>
> 4\.
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
> [xx]{.underline}
>
> Total Other Non-Entity Assets \$ xx

D. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**[Instructions.]{.underline}**

A. **Other Entity Assets.** List and describe the major homogenous
components of other entity assets.

B. **Other Information.** Provide other information needed to understand
the nature of other entity assets.

C. **Other Non-Entity Assets.** List and describe the major homogenous
components of other non-entity assets.

D. **Other Information.** Provide other information needed to understand
the nature of other non-entity assets.

> property in column 5. The sum of columns 2, 3 and 5 less column 4 is
> reported as Defaulted Guaranteed Loans Receivable, Net (column 6).

E. **Defaulted Guaranteed Loans for Post-1991 Guarantees.** For each
program with post-1991 Loan Guarantees, report gross receivables from
defaulted guaranteed loans assumed for direct collection, related
interest receivable, and the estimated net realizable value of related
foreclosed property in columns 2, 3, and 4, respectively. Report the
related allowance for subsidy cost in column 5. Report the sum of
columns 2 through 4 less column 5 as the Value of Assets Related to
Defaulted Guaranteed Loans Receivable (column 6). For foreclosed
property, see the instructions for section C. The sum of the amounts
reported in column 6 of sections B, C, D, and E shall equal the amount
reported on the Balance Sheet as credit program receivables and related
foreclosed property, net.

F. **Guaranteed Loans Outstanding.** For each loan guarantee program,
report in column 2 the outstanding principal of guaranteed loans at face
value. In column 3, report the amount of this outstanding principal that
is guaranteed.

G. **Liability for Loan Guarantees.** For each program with pre-1992
loan guarantees, report in column 2 the liability for losses. If the
present value method is used to calculate the liability, report in
column 2 the present value of liabilities for losses on pre-1992
guarantees. If the estimated future default claims method is used,
report in column 2 the estimated future default claims. For each program
with post-1991 loan guarantees, report in column 3 the present value of
the estimated net cash flows (outflows less inflows) to be paid by the
entity as a result of the loan guarantees. Report the total of columns 2
and 3 as total liabilities for loan guarantees (column 4).

H. **Subsidy Expense for Post-1991 Direct Loans.**

> **Direct Loans**. Report the direct loan subsidy expense, consisting
> of the following, at present value, as follows:
>
> 1\. **Current Year\'s Direct Loans:** In column 2, the present value
> of the amount of the subsidy expense attributable to the interest rate
> differential between the interest rate to be collected from the
> borrowers and the interest rate to be paid on funds borrowed to
> finance the loans; in column 3, the present value of the estimated
> delinquencies and defaults (net of recoveries); in column 4, the
> present value of the estimated fees collected (offsetting expense); in
> column 5, the present value of other cash flows, including prepayments
> and proceeds of loan asset sales; and in column 6, the total of
> columns 2 through 5.
>
> 2\. **Direct Loan Modifications and Reestimates:** In column 2, the
> subsidy cost of modifications of direct loans previously disbursed
> (whether pre-1992 or post-

Other actions to implement SFFAS No. 6 that require prior period
adjustments and footnote disclosures include removal from the balance
sheet of previously recognized Federal mission PP&E, heritage assets
stewardship land, and related contra assets.

**[Note 10. Debt:]{.underline}**

> Beginning Net Ending
>
> [Balance]{.underline} [Borrowing]{.underline} [Balance]{.underline}

A. Public Debt:

> \(1\) Held by Government
>
> Accounts \$ xx \$ xx \$ xx

\(2\) Held by the Public [xx]{.underline} [xx]{.underline}
[xx]{.underline}

> \(3\) Total Public Debt [\$ xx]{.underline} [\$ xx]{.underline} [\$
> xx]{.underline}

B. Agency Debt:

> \(1\) Held by Government
>
> Accounts xx xx xx
>
> \(2\) Held by the Public [xx]{.underline} [xx]{.underline}
> [xx]{.underline}
>
> \(3\) Total Agency Debt [\$ xx]{.underline} [\$ xx]{.underline} [\$
> xx]{.underline}

C. Other Debt:

> \(1\) Debt to the Treasury \$ xx \$ xx \$ xx
>
> \(2\) Debt to the Federal

Financing Bank xx xx xx

> \(3\) Debt to Other Federal

Agencies [xx]{.underline} [xx]{.underline} [xx]{.underline}

> \(4\) Total Other Debt [xx]{.underline} [xx]{.underline}
> [xx]{.underline}

D. Total Debt \$ xx \$ xx \$ xx

E. Classification of Debt:

> Intragovernmental Debt \$ xx
>
> Debt held by the Public [xx]{.underline}
>
> Total Debt \$ xx

F. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**[Instructions.]{.underline}** Except for credit program debt to
Treasury or loan guarantee and other liabilities covered by budgetary
resources at the balance sheet date, all debt is classified as not
covered by budgetary resources. Lines A (1) and (2), Public Debt, should
be reported by the Treasury Department only and shall distinguish
between public debt held by government agencies and public debt held by
the public. On line B, enter the amounts of agency debt issued under
special financing authorities (e.g., Federal Housing Administration
(FHA) debentures and Tennessee Valley Authority bonds). Report
separately agency debt held by government agencies and

agency debt held by the public. On line C, enter the amounts of debt
owed to Federal agencies as follows: on line C(1), debt owed to the
Treasury, which includes direct loan and guaranteed loan financing
account liabilities to Treasury as well as other debt owed to Treasury;
on line C(2), debt owed to the Federal Financing Bank; and, on line
C(3), debt owed to other Federal agencies. Net borrowing and repayment
is not to include amounts that result from refinancing.

**Classification of Debt.** Report as intragovernmental debt all debt
owed to Treasury, the Federal Financing Bank or other Federal Agencies
or accounts (line A (1), B(1), and C(4) ). This amount shall equal the
intragovernmental debt amount reported on the balance sheet. Report all
other debt held by the public on lines A(2) and B(2). This amount shall
equal debt held by the public on the balance sheet.

**Other Information.** Provide the names of the agencies, other than
Treasury or the Federal Financing Bank, to which intragovernmental debt
is owed and the amounts. Provide other information relative to debt (for
example, redemption or call of debts owed to the public before maturity
dates, write-offs of debts owed Treasury or the Federal Financing Bank,
etc.).

**[Note 11. Other Liabilities:]{.underline}**

A. Other Liabilities Covered by Budgetary Resources:

> Non-
>
> [Current]{.underline} [Current]{.underline} [Total]{.underline}
>
> 1\. Intragovernmental

\(1\) \$ xx \$ xx \$ xx

\(2\) xx xx xx

\(3\) [xx]{.underline} [xx]{.underline} [xx]{.underline}

> Total Intragovernmental \$ xx \$ xx \$ xxx
>
> 2\. \$ xx \$ xx \$ xx

3\. xx xx xx

4\. [xx]{.underline} [xx]{.underline} [xx]{.underline}

> Total \$ xx \$ xx \$ xxx

B. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

C. Other Liabilities not Covered by Budgetary Resources:

> Non-
>
> [Current]{.underline} [Current]{.underline} [Total]{.underline}
>
> 1\. Intragovernmental

\(1\) \$ xx \$ xx \$ xx

\(2\) xx xx xx

\(3\) [xx]{.underline} [xx]{.underline} [xx]{.underline}

> Total Intragovernmental \$ xx \$ xx \$ xxx
>
> 2\. \$ xx \$ xx \$ xx

3\. xx xx xx

4\. [xx]{.underline} [xx]{.underline} [xx]{.underline}

> Total \$ xx \$ xx \$ xxx

D. Other Information:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**[Instructions.]{.underline}**

A. **Other Liabilities.** Include all liabilities not reported
elsewhere. Separately report other liabilities covered by budgetary
resources and those not covered by budgetary resources, and separately
disclose the current portion of other liabilities covered by budgetary
resources.

B. **Other Information.** Provide other information necessary for
understanding other liabilities.

B. **Entity as Lessor.** Description of Lease Arrangements: Provide the
information necessary to disclose the commitment of the entity\'s assets
including but not limited to the major asset category and lease terms.

> **Future Projected Receipts:** Enter future lease revenues, by major
> asset category, for all noncancelable leases with terms longer than
> one year.

C. **Other Information.** Provide other information necessary for
understanding leases that is not disclosed in the above categories.

**[Note 13. Federal Employee and Veterans Benefits]{.underline}**

Entities that are responsible for administering pensions, other
retirement benefits, and other post-employment benefits should calculate
and report these liabilities and related expenses in accordance with
SFFAS No. 5.

The following are the minimum disclosures required for pensions and
other retirement benefits:

 The total liability and the separate amounts covered by budgetary
resources and not covered by budgetary resources

 The assumptions used to calculate the liability. (In the case of a
pension plan that uses assumptions that differ from those used by the
primary plans, the Civil Service Retirement System (CSRS), the Federal
Employees Retirement System (FERS), and the Military Retirement System
(MRS), the pension plan using the different assumptions should disclose
how and why the assumptions used differ from those of the primary
plans.)

 Separate disclosure of the individual components of expense for the
period (i.e., the normal cost, interest on the liability for the period,
prior and past service cost from plan amendments during the period, if
any, any gains/losses due to a change in the medical inflation rate
assumption, and other actuarial gains or losses during the period, if
any)

**[Note 14. Life Insurance Liabilities:]{.underline}**

Federal entities providing whole life insurance should provide all
disclosures required by private sector standards. They should also
separately disclose all components of the liability for future policy
benefits with a description of each amount and an explanation of its
projected use and any other potential uses (e.g., reducing premiums,
determining and declaring dividends available, and/or to reduce Federal
support in the form of appropriations related to administrative costs or
subsidies). See SFFAS No 5.

**[Note 15. Unexpended Appropriations:]{.underline}**

A. **Unexpended Appropriations:**

> \(1\) Unobligated
>
> \(a\) Available \$ xx
>
> \(b\) Unavailable xx
>
> \(2\) Undelivered orders [xx]{.underline}
>
> Total \$ xxx

B. **Other Information**:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
>
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**[Instructions.]{.underline}** **Unexpended Appropriations.** The total
of the entity\'s appropriations represented by unobligated balances and
undelivered orders. Unobligated balances shall segregated to show
available and unavailable amounts.

**[Note 16. Contingencies:]{.underline}** A loss contingency is an
existing condition, situation, or set of circumstances involving
uncertainty as to possible loss to an entity. The uncertainty should
ultimately be resolved when one or more future events occur or fail to
occur. The likelihood that the future event or events will confirm the
loss or the incurrence of a liability can range from probable to remote.
SFFAS No. 5 contains the criteria for recognition and disclosure of
contingent liabilities. In addition to the contingent liabilities
required by SFFAS No. 5, an estimate of obligations related to canceled
appropriations for which the reporting entity has a contractual
commitment for payment should also be disclosed.

[**Note 17. Environmental Cleanup Costs**.]{.underline} Disclose
environmental cleanup costs in accordance with SFFAS No. 5 and SFFAS No.
6. For environmental hazards resulting from ongoing operations, include
the: (1) sources of cleanup requirements, (2) method for assigning
estimated total cleanup costs to current operating periods, (3)
unrecognized portion of estimated total cleanup cost associated with
general PP&E, (4) material changes in total estimated cleanup costs due
to changes in laws, technology, or plans, and the portion of the change
in estimate that relates to prior period operations, and (5) nature of
estimates and the disclosure of information regarding possible changes
due to inflation, deflation, technology, or applicable laws and
regulations.

**Footnote Disclosures Related to the Statement of Net Cost**

> **Suborganization program costs.** For some entities, the
> organizational structure and operations are so complex that supporting
> schedules should be used to fully display their suborganizations
> major programs and activities. Supporting schedules similar to those
> illustrated below should be included in the notes to the financial
> statements and present detailed cost and revenue information
> supporting the summary information presented in the Statement of Net
> Cost.
>
> **Cost of stewardship PP&E.** The cost of acquiring, constructing,
> improving, reconstructing, or renovating Federal mission PP&E and
> heritage assets and the cost of acquiring stewardship land and any
> costs to prepare stewardship land for its intended use shall be
> recognized as a cost in the Statement of Net Cost in the period when
> it is incurred. These costs shall be separately reported on the face
> of the Statement of Net Cost or disclosed in the footnotes, depending
> on the materiality of the amounts and the need to distinguish such
> amounts from other costs relating to measures of outputs or outcomes
> of the reporting entity (see SFFAS No. 6).
>
> **Stewardship assets transferred.** If the cost of heritage assets and
> stewardship land transferred from other Federal entities or acquired
> through donation or devise is not known, then the receiving entity
> shall disclose the fair value. If the fair value is not known or
> reasonably estimable, information related to the type and quantity of
> assets received shall be disclosed (see SFFAS No. 6).
>
> **Deferred maintenance.** For general PP&E, Federal mission PP&E,
> heritage assets and stewardship land, the following information
> related to deferred maintenance shall be disclosed:
>
>  Identification of each major class of asset for which maintenance
> was deferred, and
>
>  Method of measuring deferred maintenance for each major class of
> asset. See SFFAS No. 6 for detailed guidance on the extent of the
> disclosures for the Condition Assessment Survey or the Total
> Life-Cycle Cost Method. Either method can be used for measuring
> deferred maintenance.
>
> Management may elect to present stratification of critical and
> noncritical amounts of maintenance needed to return each major class
> of asset to its acceptable operating condition. If management elects
> to make this disclosure, the disclosure should include management\'s
> definition of critical and noncritical maintenance. See SFFAS No. 6.
>
> **Exchange revenues.** Reporting entities that provide goods and
> services to the public or another government entity should disclose
> specific information related to their pricing policies and any
> expected losses under goods made to order. These disclosures are
> described in SFFAS No. 7.
>
> **Gross Cost and Earned Revenue by Budget Functional Classification.**
> Disclose gross cost and earned revenue by budget functional
> classification. Gross cost and earned revenue should be net of
> intra-entity transactions (consolidated). This disclosure may be
> prepared for the consolidated agencywide financial statements only.

[Gross Cost and Earned Revenue by Budget Functional
Classification]{.underline}

[Functional Classification]{.underline} [Gross Cost]{.underline} [Earned
Revenue]{.underline} [Net Cost]{.underline}

A xxx xxx xxx

B xxx xxx xxx

C [xxx]{.underline} [xxx]{.underline} [xxx]{.underline}

Total xxx xxx xxx

The attached Appendix is provided to help agencies identify and disclose
cost and revenue by budget functional classification (BFC). It includes:
(1) a list of department codes and associated department names, (2) a
list of BFCs, and (3) for each BFC, a matrix that associates Treasury
account symbols with department codes. The Treasury account symbols in
the Appendix are valid for FY 1998 only. For fiscal years after FY 1998,
reporting entities should refer to the Treasury Financial Manual for the
appropriate Treasury account symbols.

**Footnote Disclosures Related to the Statement of Changes in Net
Position**

> **Cleanup cost adjustments.** The offsetting charge for any cleanup
> cost liability recognized upon implementation of the standard
> requiring such recognition shall be shown on the Statement of Changes
> in Net Position as a prior period adjustment. The amounts involved
> shall be disclosed in a note, and to the extent possible, amounts
> associated with current and prior periods should be identified. See
> SFFAS No. 6.

**Footnote Disclosures Related to the Statement of Budgetary Resources**

> The following information should be disclosed:
>
>  The net amount of budgetary resources obligated for undelivered
> orders at the end of the period
>
>  Available borrowing and contract authority at the end of the period
>
>  Repayment requirements, financing sources for repayment, and other
> terms of borrowing authority used
>
>  Adjustments during the reporting period to budgetary resources
> available at the beginning of the year and an explanation thereof
>
>  Existence, purpose, and availability of permanent indefinite
> appropriations
>
>  Information about legal arrangements affecting the use of
> unobligated balances of budget authority, such as time limits,
> purpose, and obligation limitations
>
>  Explanations of any differences between the information required by
> SFFAS No. 7 and the amounts described as \"actual\" in the [Budget of
> the United States Government]{.underline} for that fiscal year, and
>
>  The amount of any contributed capital received during the reporting
> period.

**Footnote Disclosures Related to the Statement of Financing**

Disclose the amount of liabilities not covered by budgetary resources
and provide an explanation that includes identification of balance sheet
components, when recognized liabilities not covered by budgetary
resources do not equal the total financing sources yet to be provided.

**Footnote Disclosures Related to the Statement of Custodial Activity**

> **Incidental custodial collections.** Organizations that collect
> immaterial custodial revenues that are incidental to their primary
> mission may disclose the sources and amounts of the collections and
> the amounts distributed to others in accompanying footnotes rather
> than on the face of the statement.
>
> **Non-exchange revenues.** Entities preparing a statement of custodial
> activity for non-exchange revenue should disclose the: (1) basis of
> accounting, (2) factors affecting the collectability and timing of
> taxes and other non-exchange revenues, and (3) cash collections and
> refunds by tax year and type of tax for the reporting period. These
> disclosures are described in SFFAS No. 7.

**Footnote Disclosures Not Related to a Specific Statement**

> **Dedicated collections.** A reporting entity may be responsible for
> funds financed with dedicated collections that are held for later use
> to accomplish the fund\'s purpose. Such funds include all funds within
> the budget classified as \"trust funds,\" those funds within the
> budget that are classified as \"special funds\" but that are similar
> in nature to trust funds, and those funds within and outside the
> budget that are fiduciary in nature. The identification of funds that
> are similar in nature to trust funds is strictly a matter of
> managerial judgment.
>
> SFFAS No. 7 describes the information related to dedicated collections
> that shall be disclosed. If more than one reporting entity is
> responsible for carrying out the program financed with dedicated
> collections, the entity with the largest share of the activity shall
> be responsible for reporting all revenues, other financing sources,
> assets, liabilities and costs of the fund (i.e., the Environmental
> Protection Agency would be responsible for reporting all activity
> related to the Hazardous Substance Superfund).

agency\'s financial statement, and the relationship of the outcomes and
outputs to the stewardship investments should be readily apparent.

The following table summarizes the minimum reporting required for
stewardship investments.

**STEWARDSHIP INVESTMENTS**

  -------------- --------------------- ---------------- -----------------
  INFORMATION    NON-FEDERAL PROPERTY  HUMAN CAPITAL    RESEARCH AND
  REPORTED                                              DEVELOPMENT

  1\. Annual     Investment made for   Investment made  Investment made
  Investment\*   the current year,     for the current  for the current
                 including description year             year
                 of Federal property                    
                 transferred to State                   
                 and local governments                  

  2\.            Description of major  Description of   Description of
  Description of programs involving    major education  major research
  major programs Federal investments,  and training     and development
                 including description programs         programs
                 of programs or        considered       
                 policies under which  Federal          
                 non-cash assets are   investments      
                 transferred to State                   
                 and local governments                  
  -------------- --------------------- ---------------- -----------------

**\*** For FY 1998, report only stewardship investments made during FY
1998. For subsequent years, report stewardship investments for each year
in which such investments were covered by audit until five years of such
data is available. Beginning in FY 2002, report stewardship investments
for 2002 and the preceding four years.

**Risk Assumed Information**

Risk assumed is generally measured by the present value of unpaid
expected losses net of associated premiums, based on the risk inherent
in the insurance or guarantee coverage in force.

When financial information pursuant to the Financial Accounting
Standards Board\'s (FASB) standards on Federal insurance and guarantee
programs conducted by government corporations is incorporated in
financial statements of a larger Federal reporting entity, the entity
shall report as Required Supplemental Stewardship Information (RSSI)
what amounts and periodic change in those amounts would be reported
under the \"risk assumed\" approach referred to in SFFAS No. 5.

**Required Supplementary Information**

**Statement of Budgetary Resources.** Monitoring of budget execution is
at the individual account level. Accordingly, budgetary information
aggregated for purposes of the Statement of Budgetary Resources should
be disaggregated for each of the reporting entity\'s major budget
accounts and presented as supplementary information. For purposes of
this presentation, small budget accounts may be aggregated.

**Statement of Custodial Activity.** Entities that collect taxes and
duties should provide the following supplementary information relating
to their potential collections and custodial responsibilities (see SFFAS
No. 7):

>  A discussion of the factors affecting the collectibility of
> compliance assessments recognized as taxes receivable,
>
>  If reasonably estimable, claims for refunds that are not yet accrued
> but are likely to be paid when administrative action is complete,
>
>  The amount of assessments that the entity still has statutory
> authority to collect at the end of the period, but has no future
> collection potential and are therefore defined as write-offs, and
>
>  If reasonably estimable, the amounts by which trust funds may be
> over or under-funded in comparison with requirements of law. This
> information should also be presented by recipient entities that are
> trust funds.

**Segment Information.** Each franchise fund and other intragovernmental
support revolving fund that is not separately reported on the entity\'s
principal statements shall report the following supplementary
information:

 Condensed information about assets, liabilities, and net position
showing, as of the reporting date, (1) fund balance, (2) accounts
receivable, (3) PP&E, (4) other assets, (5) liabilities due and payable
for goods and services received, (6) deferred revenues, (7) other
liabilities, and (8) cumulative results of operations.

All franchise funds and other intragovernmental support revolving funds
shall report the following supplementary information:

 A brief description of the services provided by the fund and the
identity of the fund\'s major customers (major customers are
organizations that account for more than 15 percent of the funds
revenues), and

**APPENDIX**

**TO**

**OMB BULLETIN NO. 97-01**

**FORMATS AND INSTRUCTIONS**

**FOR THE**

**FORM AND CONTENT OF**

**AGENCY FINANCIAL STATEMENTS**

APPENDIX

CODE - DEPARTMENT CODE - DEPARTMENT

00 - Unknown 54 - Federal Labor Relations Authority

03 - Library of Congress 55 - Advisory Commission on Intergovernmental

04 - Government Printing Office Relations

05 - General Accounting Office 56 - Central Intelligence Agency

08 - Congressional Budget Office 57 - Department of the Air Force

09 - Other Legislative Agencies 58 - Federal Emergency Management Agency

10 - The Judiciary 59 - National Foundation on the Arts and

11 - Executive Office of the President the Humanities

12 - Department of Agriculture 60 - Railroad Retirement Board

13 - Department of Commerce 61 - Consumer Product Safety Commission

14 - Department of Interior 62 - Office of Special Counsel

15 - Department of Justice 63 - National Labor Relations Board

16 - Department of Labor 64 - Tennessee Valley Authority

17 - Department of the Navy 65 - Federal Maritime Commission

18 - United States Postal Service 67 - United States Information Agency

19 - Department of State 68 - Environmental Protection Agency

20 - Department of the Treasury 69 - Department of Transportation

21 - Department of the Army 71 - Overseas Private Investment Corporation

22 - Resolution Trust Corporation 72 - Agency for International
Development

23 - United States Tax Court 73 - Small Business Administration

24 - Office of Personnel Management 74 - American Battle Monuments
Commission

25 - National Credit Union Administration 75 - Department of Health and
Human Services

26 - Federal Thrift Investment Board 76 - Independent Agencies

27 - Federal Communication Commission 78 - Farm Credit

28 - Social Security Administration 80 - National Aeronautics and Space
Administration

29 - Federal Trade Commission 83 - Export-Import Bank of the United
States

31 - U.S. Nuclear Regulatory Commission 84 - Armed Services Retirement
Home

33 - Smithsonian Institution 86 - Department of Housing and Urban

34 - International Trade Commission Development

36 - Department of Veterans Affairs 88 - National Archives and Records
Administration

41 - Merit Systems Protection Board 89 - Department of Energy

42 - Pennsylvania Avenue Development 90 - Selective Service System

Corporation 91 - Department of Education

45 - U.S. Equal Employment Opportunity 93 - Federal Mediation and
Conciliation Service

Commission 94 - Arms Control and Disarmament Agency

46 - Appalachian Regional Commission 95 - Independent Agencies

47 - General Services Administration 96 - U.S. Army Corps of Engineers

48 - Independent Agencies 97 - Office of the Secretary of Defense -

49 - National Science Foundation Defense Agencies

50 - Securities and Exchange Commission

51 - Federal Deposit Insurance Corporation

BUDGET FUNCTIONAL CLASSIFICATIONS

050 - National Defense

150 - International Affairs

250 - General Science, Space and Technology

270 - Energy

300 - Natural Resources and Environment

350 - Agriculture

370- Commerce and Housing Credit

400 - Transportation

450 - Community and Regional Development

500- Educational, Training, Employment, and Social Services

550 - Health

570 - Medicare

600 - Income Security

650 - Social Security

700 - Veterans Benefits and Services

750 - Administration of Justice

800 - General Government

900 - Net Interest

# BUDGET FUNCTIONAL CLASSIFICATIONS

**National Defense - 050**

<table style="width:100%;">
<colgroup>
<col style="width: 8%" />
<col style="width: 5%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 5%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td><strong>Department Codes</strong></td>
<td><strong>12</strong></td>
<td><strong>15</strong></td>
<td><strong>17</strong></td>
<td><strong>21</strong></td>
<td><strong>56</strong></td>
<td><strong>57</strong></td>
<td><strong>58</strong></td>
<td><strong>69</strong></td>
<td><strong>89</strong></td>
<td><strong>90</strong></td>
<td><strong>95</strong></td>
<td><strong>96</strong></td>
<td><strong>97</strong></td>
<td><strong>97</strong></td>
<td><strong>97</strong></td>
</tr>
<tr class="even">
<td rowspan="32"><p><strong>Treasury</strong></p>
<p><strong>Account Symbols</strong></p></td>
<td>2034</td>
<td>0105</td>
<td>0017</td>
<td>0021</td>
<td>3400</td>
<td>0001</td>
<td>0100</td>
<td>0103</td>
<td>0228</td>
<td>0400</td>
<td>0400</td>
<td>2020</td>
<td>0040</td>
<td>0510</td>
<td>4965</td>
</tr>
<tr class="odd">
<td></td>
<td>8116</td>
<td>0380</td>
<td>0702</td>
<td></td>
<td>0704</td>
<td>0101</td>
<td>0242</td>
<td>0233</td>
<td></td>
<td>3900</td>
<td></td>
<td>0097</td>
<td>0535</td>
<td>5187</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>0703</td>
<td>1705</td>
<td></td>
<td>3010</td>
<td></td>
<td>0510</td>
<td>0240</td>
<td></td>
<td></td>
<td></td>
<td>0100</td>
<td>0706</td>
<td>5188</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1105</td>
<td>2010</td>
<td></td>
<td>3020</td>
<td></td>
<td>1205</td>
<td>0242</td>
<td></td>
<td></td>
<td></td>
<td>0101</td>
<td>0790</td>
<td>5189</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1106</td>
<td>2020</td>
<td></td>
<td>3080</td>
<td></td>
<td>1710</td>
<td>0243</td>
<td></td>
<td></td>
<td></td>
<td>0102</td>
<td>0800</td>
<td>5193</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1107</td>
<td>2031</td>
<td></td>
<td>3300</td>
<td></td>
<td>1711</td>
<td>0244</td>
<td></td>
<td></td>
<td></td>
<td>0103</td>
<td>0801</td>
<td>5195</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1108</td>
<td>2032</td>
<td></td>
<td>3400</td>
<td></td>
<td>1752</td>
<td>5231</td>
<td></td>
<td></td>
<td></td>
<td>0104</td>
<td>0803</td>
<td>5196</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1109</td>
<td>2033</td>
<td></td>
<td>3500</td>
<td></td>
<td>2050</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0105</td>
<td>0804</td>
<td>7060</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1205</td>
<td>2034</td>
<td></td>
<td>3600</td>
<td></td>
<td>2085</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0106</td>
<td>0805</td>
<td>8164</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1235</td>
<td>2035</td>
<td></td>
<td>3700</td>
<td></td>
<td>3300</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0107</td>
<td>810</td>
<td>8165</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1236</td>
<td>2040</td>
<td></td>
<td>3730</td>
<td></td>
<td>3400</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0108</td>
<td>0819</td>
<td>8168</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1319</td>
<td>2050</td>
<td></td>
<td>3740</td>
<td></td>
<td>3730</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0110</td>
<td>0827</td>
<td>8311</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1405</td>
<td>2060</td>
<td></td>
<td>3830</td>
<td></td>
<td>3830</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0115</td>
<td>0828</td>
<td>8335</td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1453</td>
<td>2065</td>
<td></td>
<td>3840</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0116</td>
<td>0829</td>
<td>9098</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1506</td>
<td>2070</td>
<td></td>
<td>3850</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0130</td>
<td>0831</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1507</td>
<td>2080</td>
<td></td>
<td>4930</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0131</td>
<td>0832</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1508</td>
<td>2085</td>
<td></td>
<td>8418</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0132</td>
<td>0834</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1611</td>
<td>2086</td>
<td></td>
<td>8928</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0133</td>
<td>0836</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1804</td>
<td>4094</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0134</td>
<td>0838</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>1806</td>
<td>4528</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0300</td>
<td>0839</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>1810</td>
<td>5098</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0350</td>
<td>1105</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>3980</td>
<td>5194</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0360</td>
<td>3910</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>4557</td>
<td>5286</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0370</td>
<td>4080</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>4930</td>
<td>8064</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0390</td>
<td>4090</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>5095</td>
<td>8174</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0400</td>
<td>4093</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>5185</td>
<td>8238</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0450</td>
<td>4116</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8008</td>
<td>8927</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0460</td>
<td>4166</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8423</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0491</td>
<td>4167</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8716</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0492</td>
<td>4179</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8723</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0493</td>
<td>4555</td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td>8730</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0494</td>
<td>4930</td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td>8733</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>0495</td>
<td>4931</td>
<td></td>
</tr>
</tbody>
</table>

**International Affairs - 150**

  -------------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **3**   **11**   **12**   **15**   **16**   **19**   **19**   **20**   **21**   **34**   **48**   **49**   **67**   **69**   **71**   **72**   **72**   **75**   **83**   **89**   **94**   **95**   **96**   **97**
  Codes**                                                                                                                                                                                                                      

  **Treasury     1010    0003     2273     0100     1010     0000     1124     4444     1037     0100     8338     0056     0113     8054     0100     0113     4343     6875     0100     0113     0100     1145     0204     1080
  Accout                                                                                                                                                                                                                       
  Symbols**                                                                                                                                                                                                                    

                 1037    0005     2274     0104     1021     0040     1125              1080                       1014     0201     8264     4030     0400     4344     8250     4027     1005              1146              1081

                 1093    0011     2277     1022              0046     1126              1081                       1021     0202     8265     4074     0401     4345              4028     1014              1300              1082

                         0043     2278     1035              0100     1143              1082                                0203     8371     4075     0402     4590              4161     1021              3700              1084

                         0050     2279     1037              0107     1151                                                  0204     8502     4184     0535     5318              4162                       8025              

                         0072     4049     1093              0113     4107                                                  0206     8632     6000     1000     8502                                         8268              

                         0073     4078     1500              0114     4519                                                  0208                       1005     8824                                         8276              

                         0074     4143                       0118     5151                                                  0209                       1007                                                                    

                         0076     5332                       0120     5177                                                  0210                       1010                                                                    

                         0077     5333                       0201     8821                                                  0211                       1012                                                                    

                         0078                                0520     8822                                                  0212                       1013                                                                    

                         0079                                0522                                                           0300                       1014                                                                    

                         0082                                0523                                                           0301                       1021                                                                    

                         0084                                0524                                                           0400                       1023                                                                    

                         0086                                0525                                                           0535                       1024                                                                    

                         0088                                0529                                                           1014                       1025                                                                    

                         0089                                0535                                                           1035                       1032                                                                    

                         0091                                0538                                                           8166                       1035                                                                    

                         0100                                0540                                                           8167                       1036                                                                    

                         1001                                0545                                                           8271                       1037                                                                    

                         1008                                0600                                                           8272                       1038                                                                    

                         1080                                0601                                                           8276                       1040                                                                    

                         1084                                1000                                                                                      1093                                                                    

                         3100                                1005                                                                                      1095                                                                    

                         4116                                1010                                                                                      1500                                                                    

                         4121                                1021                                                                                      4103                                                                    

                         4122                                1022                                                                                      4119                                                                    

                         4174                                1032                                                                                      4137                                                                    

                         8242                                1037                                                                                      4175                                                                    

                         8243                                1071                                                                                      4336                                                                    

                         8245                                1075                                                                                      4340                                                                    

                         8246                                1091                                                                                      4341                                                                    

                                                             1093                                                                                      4342                                                                    
  -------------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**General Science, Space and Technology ‑ 250**

  ----------------------------------- --------- ------------- -------------
  **Deparment Codes**                 **49**    **80**        **89**

  **Treasury Account Symbol**s        0000      0103          0222

                                      0100      0105          3880

                                      0106      0107          

                                      0150      0108          

                                      0180      0109          

                                      0300      0110          

                                      0550      0111          

                                      0551      0112          

                                      1099      8980          

                                      8960      9000          
  ----------------------------------- --------- ------------- -------------

**Energy ‑ 270**

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **12**   **20**   **31**   **48**   **64**   **86**   **88**   **89**   **95**   **96**
  Codes**                                                                                         

  **Treasury     0215     0112     0200     0500     4110     0224     0114     5227     4054     0224
  Account                                                                                         
  Symbols**                                                                                       

                 1230     0114     0300     0700                       0206     5228              4045

                 1232              5280                                0212     5229              

                 3100                                                  0213     5230              

                 3103                                                  0214     5289              

                 3104                                                  0215     5649              

                 4142                                                  0216     5653              

                 4208                                                  0217     8575              

                 4230                                                  0218     8576              

                 5000                                                  0219                       

                                                                       0224                       

                                                                       0226                       

                                                                       0234                       

                                                                       0235                       

                                                                       0236                       

                                                                       0302                       

                                                                       0303                       

                                                                       0304                       

                                                                       0305                       

                                                                       0894                       

                                                                       1424                       

                                                                       2242                       

                                                                       2245                       

                                                                       2249                       

                                                                       4045                       

                                                                       4180                       

                                                                       4452                       

                                                                       4563                       

                                                                       5068                       

                                                                       5069                       

                                                                       5178                       

                                                                       5180                       

                                                                       5226                       
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Natural Resources and Environment -300**

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **12**   **12**   **12**   **13**   **14**   **14**   **14**   **14**   **14**   **16**   **19**   **21**   **57**   **58**   **68**   **69**   **75**   **95**   **96**
  Codes**                                                                                                                                                                          

  **Treasury     0174     3319     8034     1450     0100     1110     5016     5132     8154     8145     1069     1105     5095     8145     0100     0230     8145     2200     1039
  Account                                                                                                                                                                          
  Symbols**                                                                                                                                                                        

                 0200     3320     8046     1452     0101     1116     5017     5133     8216              1078     5095                       0103     1036              2300     1105

                 0500     3336     8083     1458     0102     1118     5018     5134     8287              1082     5285                       8145     1039              2600     3112

                 0683     3337     8203     4313     0103     1119     5020     5137     8356              1087                                         1103              2602     3121

                 1000     3800     8210     4316     0104     1120     5029     5138     8369                                                           1106              8298     3122

                 1010     4605              8145     0105     1121     5032     5140     8370                                                           1110                       3123

                 1066     5000                       0105     1125     5033     5143     8562                                                           1116                       3124

                 1069     5004                       0105     1132     5035     5150     8565                                                           5018                       3125

                 1072     5005                       0105     1141     5038     5157     9000                                                           8185                       3126

                 1080     5008                       0107     1145     5043     5165                                                                    8312                       4902

                 1100     5010                       0119     1165     5044     5169                                                                    8314                       5066

                 1103     5015                       0120     1611     5045     5173                                                                    8349                       5125

                 1104     5072                       0500     1612     5048     5174                                                                                               8145

                 1105     5168                       0501     1618     5049     5198                                                                                               8333

                 1106     5202                       0535     1641     5050     5199                                                                                               8861

                 1107     5204                       0667     1643     5053     5241                                                                                               8862

                 1108     5206                       0684     1650     5055     5244                                                                                               8863

                 1110     5207                       0685     1692     5056     5252                                                                                               8868

                 1111     5208                       0787     1699     5057     5413                                                                                               

                 1114     5212                       0804     1801     5058     5656                                                                                               

                 1115     5214                       0959     1917     5059     5662                                                                                               

                 1116     5215                       1031     2701     5060     5663                                                                                               

                 1117     5216                       1036     4053     5063     5666                                                                                               

                 1125     5217                       1038     4079     5064     5667                                                                                               

                 1127     5218                       1039     4081     5065     5884                                                                                               

                 1400     5219                       1042     4229     5067     5896                                                                                               

                 1600     5220                       1043     4523     5076     5898                                                                                               

                 2045     5223                       1046     4524     5092     8037                                                                                               

                 2067     5224                       1082     4525     5103     8052                                                                                               

                 2268     5268                       1101     4547     5108     8069                                                                                               

                 2701     5896                       1105     4556     5109     8070                                                                                               

                 3315     6000                       1106     5003     5110     8083                                                                                               

                 3318     8028                       1109     5015     5129     8151                                                                                               
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Agriculture ‑ 350**

  ---------------- ---------- ---------- ---------- ---------- ----------
  **Department     **12**     **12**     **12**     **48**     **78**
  Codes**                                                      

  **Treasury       0005       1400       4050       0057       4131
  Account                                                      
  Symbols**                                                    

                   0012       1401       4085                  4132

                   0014       1404       4140                  4136

                   0115       1500       4144                  

                   0116       1501       4177                  

                   0117       1600       4212                  

                   0118       1601       4213                  

                   0119       1701       4336                  

                   0120       1801       4337                  

                   0121       1981       4338                  

                   0122       2086       4542                  

                   0123       2100       4609                  

                   0124       2300       5000                  

                   0125       2400       5070                  

                   0126       2500       5161                  

                   0127       2501       5205                  

                   0128       2600       5221                  

                   0129       2701       5410                  

                   0130       2707       6000                  

                   0150       2800       8015                  

                   0160       2900       8044                  

                   0170       3000       8101                  

                   0300       3200       8137                  

                   0500       3300       8203                  

                   0502       3314       8214                  

                   0503       3318       8218                  

                   0600       3320       8223                  

                   0601       3336       8225                  

                   0706       3501       8226                  

                   0900       3505       8227                  

                   1080       3635       8232                  

                   1140       3701       8412                  

                   1336       3800                             
  ---------------- ---------- ---------- ---------- ---------- ----------

**Commerce and Housing Credit ‑ 370**

  -------------- ------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **3**   **9**   **12**   **13**   **13**   **18**   **19**   **20**   **22**   **25**   **27**   **29**   **47**   **48**   **50**   **51**   **73**   **76**   **86**   **95**
  Codes**                                                                                                                                                                                 

  **Treasury     0102    0310    2071     0120     5124     1001     5116     4108     1500     4056     0100     0100     4549     0960     0100     4064     0100     0800     0183     3750
  Account                                                                                                                                                                                 
  Symbols**                                                                                                                                                                               

                 5175            2080     0126     5139     1004     5121     8413     4055     4468     0300                       2900              4065     0200     8095     0186     4039

                                 2081     0160     8501     4020                                4472     3800                                         4066     1154              0200     5026

                                 4141     0201                                                           4133                                         4067     4147              0223     9514

                                 4214     0300                                                           5000                                                  4148              4016     

                                 4215     0401                                                           5183                                                  4149              4070     

                                 4216     0450                                                           6000                                                  4154              4072     

                                 6000     0500                                                                                                                 4156              4077     

                                          0515                                                                                                                 8466              4105     

                                          0525                                                                                                                                   4115     

                                          0550                                                                                                                                   4238     

                                          0700                                                                                                                                   4240     

                                          1006                                                                                                                                   4242     

                                          1100                                                                                                                                   4587     

                                          1250                                                                                                                                   5270     

                                          1456                                                                                                                                   5271     

                                          1457                                                                                                                                   5301     

                                          1459                                                                                                                                            

                                          1500                                                                                                                                            

                                          1805                                                                                                                                            

                                          4295                                                                                                                                            

                                          4314                                                                                                                                            

                                          4323                                                                                                                                            

                                          4324                                                                                                                                            

                                          4417                                                                                                                                            

                                          4511                                                                                                                                            

                                          4512                                                                                                                                            

                                          4564                                                                                                                                            

                                          4650                                                                                                                                            

                                          5119                                                                                                                                            

                                          5120                                                                                                                                            

                                          5122                                                                                                                                            

                                          5123                                                                                                                                            
  -------------- ------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Transportation ‑ 400**

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **12**   **14**   **65**   **69**   **69**   **69**   **69**   **69**   **69**   **69**   **80**   **95**   **97**
  Codes**                                                                                                                    

                 8029     0592     0100     0000     0521     0567     0717     4089     8020     8378     0113     0310     1301

                          8083              0102     0522     0568     0720     4120     8026     8380              0311     

                          8215              0104     0524     0569     0722     4164     8029     8381              4061     

                                            0117     0525     0570     0723     4183     8048     8382              4073     

                                            0118     0526     0571     0725     4186     8049     8386              8969     

                                            0119     0527     0572     0726     4200     8057     8390                       

                                            0122     0528     0573     0730     4249     8065     8402                       

  **Treasury                                0123     0529     0574     0745     4301     8066     8420                       
  Account                                                                                                                    
  Symbols**                                                                                                                  

                                            0124     0530     0575     0747     4302     8076     8428                       

                                            0130     0532     0582     0750     4303     8081     8503                       

                                            0142     0533     0583     0755     4304     8082     8533                       

                                            0150     0534     0584     1119     4411     8083     8547                       

                                            0155     0535     0585     1120     4420     8087     8548                       

                                            0200     0536     0586     1121     4422     8102     8552                       

                                            0201     0537     0587     1122     4520     8103                                

                                            0240     0540     0588     1123     4522     8104                                

                                            0241     0543     0590     1124     4535     8106                                

                                            0242     0546     0592     1127     4562     8107                                

                                            0243     0549     0593     1128     4743     8108                                

                                            0244     0551     0594     1129     5000     8120                                

                                            0247     0552     0595     1136     5172     8121                                

                                            0301     0553     0596     1137     5282     8147                                

                                            0305     0555     0597     1301     6000     8149                                

                                            0501     0556     0598     1303     6050     8191                                

                                            0502     0557     0650     1334     6875     8215                                

                                            0503     0560     0651     1399     8001     8304                                

                                            0505     0561     0700     1708     8002     8350                                

                                            0506     0562     0702     1709     8009     8353                                

                                            0507     0563     0703     1750     8014     8363                                

                                            0516     0564     0704     1751     8016     8374                                

                                            0518     0565     0707     2500     8017     8375                                

                                            0519     0566     0714     3800     8019     8376                                
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Community and Regional Development ‑ 450**

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **12**   **12**   **13**   **14**   **16**   **20**   **42**   **46**   **48**   **58**   **69**   **73**   **75**   **86**   **89**   **91**   **95**   **96**
  Codes**                                                                                                                                                                 

  **Treasury     0200     4231     0125     0200     2050     1881     0100     0200     1950     0104     0200     1152     0200     0108     0200     0200     2500     0200
  Account                                                                                                                                                                 
  Symbols**                                                                                                                                                               

                 1231     4233     0128     2100              4088     0102              8321     0105     2051     4150              0162                                2050

                 1900     5000     2050     2204                       4084                       0300              4153              0170                                2301

                 1901     8139     4406     2301                       8112                       4232                                0187                                

                 1902                       2303                                                  4234                                0189                                

                 1903                       2305                                                  4235                                0198                                

                 1905                       2368                                                  4236                                0200                                

                 1951                       2369                                                  4243                                0220                                

                 1952                       2623                                                  8200                                0222                                

                 1980                       2627                                                  8244                                4015                                

                 1982                       2628                                                                                      4096                                

                 2001                       2635                                                                                      4097                                

                 2003                       4409                                                                                      4586                                

                 2046                       4410                                                                                      8093                                

                 2050                       4415                                                                                                                          

                 2065                       4416                                                                                                                          

                 2066                       5051                                                                                                                          

                 2069                       5130                                                                                                                          

                 3105                       5166                                                                                                                          

                 3108                       5197                                                                                                                          

                 3316                       8060                                                                                                                          

                 3400                       8176                                                                                                                          

                 4155                       8327                                                                                                                          

                 4176                       8365                                                                                                                          

                 4202                       8366                                                                                                                          

                 4210                       8368                                                                                                                          

                 4218                       8563                                                                                                                          

                 4219                                                                                                                                                     

                 4223                                                                                                                                                     

                 4225                                                                                                                                                     

                 4226                                                                                                                                                     

                 4227                                                                                                                                                     

                 4228                                                                                                                                                     
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Education, Training, Employment, and Social Services ‑ 500**

  -------------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **3**   **13**   **14**   **16**   **20**   **33**   **44**   **47**   **48**   **59**   **63**   **75**   **76**   **80**   **86**   **91**   **91**   **93**   **95**
  Codes**                                                                                                                                                                         

  **Treasury     0101    0527     0174     0104     0151     0100     0103     0133     0400     0100     0100     0137     8187     8550     0156     0101     4252     0100     0103
  Account                                                                                                                                                                         
  Symbols**                                                                                                                                                                       

                 0141    0551     1509     0105     2900     0102     8981              2950     0200              0142              8978              0102     4253              0600

                 0146    0552     1515     0106              0129                                0300              1504                                0104     8257              2000

                 3900             1550     0165              0132                                8040              1505                                0200     8258              2400

                 5075             1552     0172              0133                                8050              1508                                0201     8324              2650

                 8022                      0174              0302                                8080              1509                                0210                       2700

                 8031                      0175              0303                                                  1512                                0220                       2701

                 8032                      0200              0400                                                  1534                                0230                       2720

                 8208                      0400              8190                                                  1536                                0231                       2721

                 8833                      1505              9560                                                  1545                                0240                       3500

                 9566                      1509                                                                    4552                                0241                       3800

                                           4601                                                                                                        0242                       8077

                                           8131                                                                                                        0243                       8078

                                           8289                                                                                                        0300                       8267

                                                                                                                                                       0301                       8281

                                                                                                                                                       0400                       8282

                                                                                                                                                       0500                       8296

                                                                                                                                                       0600                       8615

                                                                                                                                                       0601                       8981

                                                                                                                                                       0602                       

                                                                                                                                                       0603                       

                                                                                                                                                       0800                       

                                                                                                                                                       0900                       

                                                                                                                                                       1000                       

                                                                                                                                                       1021                       

                                                                                                                                                       1100                       

                                                                                                                                                       1300                       

                                                                                                                                                       1500                       

                                                                                                                                                       1700                       

                                                                                                                                                       1901                       

                                                                                                                                                       4248                       

                                                                                                                                                       4250                       

                                                                                                                                                       4251                       
  -------------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Health ‑ 550**

  -------------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **12**   **16**   **24**   **61**   **75**   **75**   **75**   **95**
  Codes**                                                                       

  **Treasury     1807     0400     0206     0100     0008     0888     5146     2100
  Account                                                                       
  Symbols**                                                                     

                 3700     1200     8440              0140     0889     5148     2800

                 3800     8445     8445              0200     0890     8073     3400

                                                     0320     0891     8175     

                                                     0340     0892     8247     

                                                     0350     0893              

                                                     0365     0894              

                                                     0379     0895              

                                                     0390     0943              

                                                     0391     1060              

                                                     0511     1101              

                                                     0512     1102              

                                                     0565     1104              

                                                     0566     1300              

                                                     0600     1312              

                                                     0601     1361              

                                                     0603     1362              

                                                     0807     1435              

                                                     0819     1700              

                                                     0838     3903              

                                                     0843     3921              

                                                     0844     3966              

                                                     0846     4304              

                                                     0848     4305              

                                                     0849     4306              

                                                     0851     4307              

                                                     0862     4309              

                                                     0872     4420              

                                                     0873     4430              

                                                     0884     4503              

                                                     0885     4552              

                                                     0886     4554              

                                                     0887     5071              
  -------------- -------- -------- -------- -------- -------- -------- -------- --------

**Medicare ‑ 570**

  ------------------------------------------ ----------------------------
  **Department Code**                        **75**

  **Treasury Account Symbols**               0580

                                             8004

                                             8005

                                             8393
  ------------------------------------------ ----------------------------

**Income Security ‑ 600**

  -------------- ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
  **Department   3      11     12     13     16     19     20     24     28     48     51     58     60     67     72     75     84     86     97
  Codes**                                                                                                                                      

  **Treasury     8339   8345   0137   8344   0178   8186   1810   0500   0406   0020   1500   0103   0110   8341   8342   0120   8522   0129   8097
  Account                                                                                                                                      
  Symbols**                                                                                                                                    

                               1953          0179   8340          8135   0409   0030                 0111                 0122          0143   

                               2002          0326                 8424                               0113                 0128          0148   

                               2004          0327                                                    8010                 0140          0163   

                               2006          1500                                                    8011                 1500          0164   

                               2009          1521                                                    8012                 1501          0178   

                               2064          1700                                                    8018                 1502          0181   

                               2070          4204                                                    8051                 1503          0188   

                               3502          5155                                                    8236                 1511          0192   

                               3503          8042                                                    8237                 1515          0195   

                               3505          8130                                                                         1520          0196   

                               3506          8134                                                                         1550          0197   

                               3507          8144                                                                         1552          0204   

                               3508                                                                                       1553          0205   

                               3510                                                                                                     0206   

                               3512                                                                                                     0218   

                               3539                                                                                                     0219   

                               5209                                                                                                     0221   

                                                                                                                                        0308   

                                                                                                                                        0310   

                                                                                                                                        0311   

                                                                                                                                        0312   

                                                                                                                                        0316   

                                                                                                                                        4041   

                                                                                                                                        4042   

                                                                                                                                        4043   

                                                                                                                                        4044   

                                                                                                                                        4058   

                                                                                                                                        4071   

                                                                                                                                        4098   

                                                                                                                                        4104   

                                                                                                                                        4588   
  -------------- ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------

**Social Security ‑ 650**

  ------------------------------------------ ----------------------------
  **Department Code**                        **28**

  **Treasury Account Symbols**               0400

                                             0404

                                             8006

                                             8007

                                             8704

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

Veterans Benefits and Services ‑ 700

  -------------- -------- -------- -------- -------- -------- -------- --------
  **Department   **20**   **21**   **36**   **36**   **74**   **95**   **97**
  Codes**                                                              

  **Treasury     0501     1805     0102     4112     0100     0300     8098
  Account                                                              
  Symbols**                                                            

                                   0103     4113     0101     0869     

                                   0110     4118     8569     5000     

                                   0111     4125              5113     

                                   0120     4126              8290     

                                   0129     4127              8293     

                                   0137     4128                       

                                   0144     4129                       

                                   0151     4130                       

                                   0152     4138                       

                                   0160     4537                       

                                   0161     4538                       

                                   0163     4539                       

                                   0170     5014                       

                                   0181     8126                       

                                   0183     8128                       

                                   0200     8129                       

                                   1024     8132                       

                                   1025     8133                       

                                   1114     8150                       

                                   1118     8180                       

                                   1119     8455                       

                                   1120                                

                                   4009                                

                                   4010                                

                                   4012                                

                                   4013                                

                                   4014                                

                                   4018                                

                                   4023                                

                                   4024                                

                                   4025                                

                                   4048                                
  -------------- -------- -------- -------- -------- -------- -------- --------

## Administration of Justice ‑ 750

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **11**   **15**   **15**   **20**   **45**   **48**   **75**   **86**   **91**   **95**
  Codes**                                                                                         

  **Treasury     8607     0128     4500     0104     0100     0052     0135     0144     0700     0100
  Account                                                                                         
  Symbols**                                                                                       

                          0129     4526     0105     4019     0950     5041              1400     1900

                          0130     5041     0117              1090     8605                       3200

                          0200     5042     0173                       8606                       

                          0311     5073     0602                                                  

                          0319     5086     0603                                                  

                          0322     5087     0604                                                  

                          0323     5088     0607                                                  

                          0324     5089     0608                                                  

                          0327     5094     0609                                                  

                          0328     5126     1000                                                  

                          0332     5131     1003                                                  

                          0334     5450     1407                                                  

                          0339     5451     1408                                                  

                          0401     6000     1409                                                  

                          0403     8393     5693                                                  

                          0404     8408     5694                                                  

                          0405     8500     5695                                                  

                          0500     8585     5697                                                  

                          0930     8586     8360                                                  

                          1003     8591     8526                                                  

                          1004     8593     8527                                                  

                          1010     8594     8528                                                  

                          1020     8595     8529                                                  

                          1060     8596     8531                                                  

                          1061     8600     8534                                                  

                          1100     8602     8789                                                  

                          1101     8603     8870                                                  

                          1217     8608                                                           

                          1218                                                                    

                          1219                                                                    

                          3800                                                                    

                          3845                                                                    
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**General Government ‑ 800**

  -------------- ------- ------- ------- ------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **3**   **4**   **5**   **8**   **9**   **11**   **12**   **13**   **14**   **15**   **16**   **19**   **20**   **24**   **29**   **31**
  Codes**                                                                                                                                          

  **Treasury     0127    0201    0107    0100    0110    0001     9921     4542     0118     0329     0535     4542     0101     0100     4542     1093
  Account                                                                                                                                          
  Symbols**                                                                                                                                        

                         0203                    0700    0020                       0412     4542     4542              0106     0200              4542

                         4505                    1050    0037                       0414                                0108     0400              

                         9000                    1450    0038                       0415                                0110     4571              

                                                 1600    0061                       0416                                0115                       

                                                 8094    0109                       0418                                0116                       

                                                 8270    0110                       1114                                0137                       

                                                 8275    0210                       1691                                0155                       

                                                 8300    0211                       4542                                0171                       

                                                         0300                       5091                                0176                       

                                                         0400                                                           0177                       

                                                         1070                                                           0560                       

                                                         1073                                                           0562                       

                                                         1453                                                           0911                       

                                                         1454                                                           0912                       

                                                         1457                                                           0913                       

                                                         1900                                                           0919                       

                                                         2000                                                           1706                       

                                                         2200                                                           1710                       

                                                         2600                                                           1801                       

                                                         2700                                                           4159                       

                                                         3963                                                           4413                       

                                                         5001                                                           4501                       

                                                         8240                                                           4502                       

                                                         8241                                                           4521                       

                                                                                                                        4560                       

                                                                                                                        4561                       

                                                                                                                        5081                       

                                                                                                                        5407                       

                                                                                                                        5432                       

                                                                                                                        5687                       

                                                                                                                        5737                       

                                                                                                                        8532                       

                                                                                                                        8790                       
  -------------- ------- ------- ------- ------- ------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**General Government ‑ 800** (continued)

  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
  **Department   **41**   **47**   **48**   **54**   **55**   **58**   **62**   **67**   **69**   **75**   **76**   **86**   **88**   **89**   **95**   **96**   **97**
  Codes**                                                                                                                                                        

  **Treasury     0100     0105     0961     0100     0100     4188     0100     1010     0505     4542     0054     4542     0300     4542     0650     4542     4542
  Account                                                                                                                                                        
  Symbols**                                                                                                                                                      

                 5000     0107     1001              8155                       1037     0535              0600              0301     5105     1000              

                          0108     1100                                                  4542              0700              8127              1050              

                          0110     1500                                                                    8092              8436              1100              

                          0114     1800                                                                                                        1600              

                          0116     2101                                                                                                        2150              

                          0118     2450                                                                                                        2151              

                          0533                                                                                                                 2350              

                          0535                                                                                                                 3300              

                          0900                                                                                                                 5000              

                          4530                                                                                                                 8279              

                          4540                                                                                                                 8294              

                          4542                                                                                                                                   

                          4548                                                                                                                                   

                          5250                                                                                                                                   

                          5254                                                                                                                                   

                          8198                                                                                                                                   
  -------------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------

**Interest ‑ 900**

  ---------------------- ---------------- ---------------- ----------------
  **Department Codes**   **20**           **21**           **75**

  **Treasury Account     0550             8063             8248
  Symbols**                                                

                         1850                              8249

                         1851                              8253

                         1852                              8254

                         1860                              8888

                         1877                              8889

                         8902                              
  ---------------------- ---------------- ---------------- ----------------