Audit Report 

OIG-04-020 

Agreed-Upon Procedures for the Department of the Treasury 

Fiscal Year 2003 FACTS I Accounts Groupings Worksheets 

February 4, 2004 

Office of 

Inspector General 

Department of the Treasury 
Contents

Report of the Office of Inspector General .................................................. 1 

Department of the Treasury Fiscal Year 2003 FACTS I Account Groupings 

Worksheets 

Attachment A – Comparison of Treasury’s FY 2003 AGW to the Final 

Department-wide Consolidated Financial Statements 
OIG Report of the Office of 

Inspector General 

The Department of the Treasury 

Office of Inspector General 

Agreed-Upon Procedures for the Department of the Treasury Fiscal 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 

Page 1 

 

Faye McCreary 

Director, Financial Reports Division 

Financial Management Service 

Gary Engel 

Director, Financial Management and Assurance 

U.S. General Accounting Office 

Teresa Mullett Ressel 

Assistant Secretary for Management and CFO 

Department of the Treasury 

Except as noted in our findings, we have performed the procedures 

enumerated below, which were agreed to by the Department of the 

Treasury (Department) Financial Management Service (FMS), the 

U.S. General Accounting Office (GAO), and the Office of 

Management and Budget (OMB), solely to assist you in the 

verification of the accompanying Department of the Treasury Fiscal 

Year (FY) 2003 Federal Agencies’ Centralized Trial Balance 

System I (FACTS I) Account Groupings Worksheets (AGW) for 

consistency with related information in the Department's audited 

financial statements as of and for the year ended September 30, 

2003. The Department is responsible for the AGW. This agreedupon procedures engagement was conducted in accordance with 

attestation standards established by the American Institute of 

Certified Public Accountants and Government Auditing Standards,

issued by the Comptroller General of the United States, as 

applicable. The sufficiency of these procedures is solely the 

responsibility of those parties specified in this report. 

Consequently, we make no representation regarding the sufficiency 

of the procedures described below either for the purpose for which 

this report has been requested or for any other purpose. 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 2 

It should be noted that we were required to only report differences 

that were not identified and explained by the Department. 

Procedure 1

Trace the amounts for split United States Standard General Ledger 

(USSGL) accounts in the agency records to the AGW split account 

worksheet. Clearly explain any differences. 

Finding

We traced the amounts for split USSGL accounts in the 

Department’s records to the AGW split account worksheet without 

exception. 

Procedure 2

Trace the amounts for each line item in the audited agency 

consolidated Balance Sheet and audited agency consolidated 

Statement of Changes in Net Position to the related amounts on 

the AGW column titled “Amount from Agency Financial 

Statements” provided by the Chief Financial Officer (CFO). Clearly 

explain any differences. 

Finding

We traced the amounts for each line item in the Department’s 

audited consolidated Balance Sheet and audited consolidated 

Statement of Changes in Net Position to the related amounts on 

the AGW column titled “Agency Financial Statements” without 

exception. 

Procedure 3

Trace the amounts for each line item on the AGW Balance Sheet 

and AGW Statement of Changes in Net Position for the column 

titled “Amount from Agency Financial Statements” to the related 

amounts on the audited agency consolidated Balance Sheet and 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 3 

audited agency consolidated Statement of Changes in Net Position. 

Clearly explain any differences. 

Finding

We traced the amounts for each line item on the AGW Balance 

Sheet and AGW Statement of Changes in Net Position for the 

column titled “Agency Financial Statements” to the related 

amounts on the Department’s audited consolidated Balance Sheet 

and audited consolidated Statement of Changes in Net Position 

without exception. 

Procedure 4

Foot the AGW Balance Sheet and AGW Statement of Changes in 

Net Position column titled “Amount from Agency Financial 

Statements.” Foot and crossfoot the AGW Balance Sheet and 

AGW Statement of Changes in Net Position column titled 

“Difference.” Clearly explain any differences. 

Finding

We footed the AGW Balance Sheet and AGW Statement of 

Changes in Net Position column titled “Agency Financial 

Statements” without exception. 

We footed and crossfooted the AGW Balance Sheet and AGW 

Statement of Changes in Net Position column titled “Difference” 

and noted in the AGW balance sheet, under Beginning Unexpended 

Appropriations, that the line that contained USSGL account number 

3107 did not crossfoot due to the omission of a crossfooting 

formula. 

Procedure 5

Read the explanation for any differences identified by the CFO for 

the AGW Balance Sheet and AGW Statement of Changes in Net 

Position and listed on each AGW. Review the explanation for 

consistency with supporting documentation and with the results of 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 4 

audit procedures performed in conjunction with the current year 

audit of the related financial statements. Clearly explain any 

differences. 

 

Finding

We reviewed the explanations for differences identified by the CFO 

for the AGW Balance Sheet and AGW Statement of Changes in Net 

Position listed on each AGW and/or in Attachment A for 

consistency with supporting documentation and with the results of 

audit procedures performed in conjunction with the current year 

audit of the Department’s financial statements without exception. 

Procedure 6

If there is an amount labeled as “difference” on the Net PositionEnd of Period line at the bottom of the Statement of Changes in

Net Position on the AGW, read and compare the explanation for 

the difference identified by the CFO to the supporting 

documentation for the difference. Clearly explain any differences.

Finding

We compared the explanation for the difference identified by the 

Department on the Net Position - End of Period line at the bottom 

of the Statement of Changes in Net Position on the AGW to the 

supporting documentation without exception. 

Procedure 7

Trace the amounts for each line item for total gross cost, total

earned revenue, and total net cost, net of intradepartmental 

amounts by Budget Functional Code (BFC) from the audited agency 

consolidated financial statement footnote to the amounts on the 

AGW Statement of Net Cost column titled “Amount from Agency 

Financial Statements” provided by the CFO. Clearly explain any 

differences. 

 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 5 

Finding

We traced the amounts for each line item for total gross cost and 

total earned revenue, net of intradepartmental amounts by BFC 

from the Department’s audited consolidated financial statement 

footnote to the amounts on the AGW Statement of Net Cost 

column titled “Agency Financial Statement Footnotes” and

identified differences for the following total gross cost line items: 

(In Millions) 

Budget Function 

Amount from AGW 

Column Titled 

“Agency Financial 

Statement 

Footnotes” 

Amount from

Department’s 

Consolidated 

Financial 

Statements Difference 

International 

Affairs 2,516 2,323 193 

General 

Government 25,924 26,117 (193) 

The Department provided explanations for these differences in 

Attachment A. 

We were unable to trace the total net cost amounts for each line 

item, net of intradepartmental amounts by BFC from the 

Department’s audited consolidated financial statement footnote to 

the amounts on the AGW Statement of Net Cost column titled 

“Agency Financial Statement Footnotes” because these amounts 

were not included in the AGW. 

 

Procedure 8

Trace the amounts for each line for total gross cost, total earned 

revenue and total net cost, net of intradepartmental amounts by 

BFC on the AGW Statement of Net Cost for the column titled 

“Amount from Agency Financial Statements” provided by the CFO 

to the related amounts on the audited agency consolidated financial 

statements footnote. Clearly explain any differences. 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 6 

Finding

We traced the amounts for each line item for total gross cost and 

total earned revenue, net of intradepartmental amounts by BFC on 

the AGW Statement of Net Cost column titled “Agency Financial 

Statement Footnotes” to the related amounts on the Department’s 

audited consolidated financial statement footnotes. We identified 

the same differences noted in the finding for Procedure 7 above. 

We were unable to trace the total net cost amounts for each line 

item, net of intradepartmental amounts by BFC on the AGW 

Statement of Net Cost column titled “Agency Financial Statement 

Footnotes” to the related amounts on the Department’s audited 

consolidated financial statement footnote because these amounts 

were not included in the AGW. 

Procedure 9

Trace the amounts for each line item in the audited agency 

consolidated financial statement footnote for gross cost, earned 

revenue, and net cost for interdepartmental amounts by BFC to the 

related amounts on the AGW Statement of Net Cost column titled 

“Amount from Agency Financial Statements” provided by the CFO. 

Clearly explain any differences. 

Finding

We traced the amounts in the Department’s audited consolidated 

financial statement footnote for gross cost and earned revenue for 

interdepartmental amounts by BFC to the related amounts on the 

AGW Statement of Net Cost column titled “Agency Financial 

Statement Footnotes” without exception. 

We were unable to trace the net cost amounts for each line item in 

the Department’s audited consolidated financial statement footnote 

for interdepartmental amounts by BFC to the related amounts on 

the AGW Statement of Net Cost column titled “Agency Financial 

Statement Footnotes” because these amounts were not included in 

the AGW. 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 7 

Procedure 10

Trace the amounts for each line item for gross cost, earned 

revenue, and net cost for interdepartmental amounts by BFC from 

the AGW Statement of Net Cost column titled “Amount from 

Agency Financial Statements” to the amounts on the audited 

agency consolidated financial statement footnote provided by the 

CFO. Clearly explain any differences. 

Finding

We traced the amounts for each line item for gross cost and earned 

revenue for interdepartmental amounts by BFC from the AGW 

Statement of Net Cost column titled “Agency Financial Statement 

Footnotes” to the amounts on the Department’s audited 

consolidated financial statement footnote provided by the CFO 

without exception. 

We were unable to trace the net cost amounts for each line item 

for interdepartmental amounts by BFC from the AGW Statement of 

Net Cost column titled “Agency Financial Statement Footnotes” to 

the amounts on the Department’s audited consolidated financial 

statement footnote provided by the CFO because these amounts 

were not included in the AGW. 

Procedure 11

Trace the amounts for each line item for total gross cost, total

earned revenue, and total net cost from the AGW Statement of Net 

Cost column titled “Amount from Agency Financial Statements” to 

the related amounts on the audited agency consolidated financial 

statement footnote provided by the CFO. Clearly explain any 

differences. 

Finding

We traced the amounts for total gross cost, total earned revenue 

and total net cost from the AGW Statement of Net cost column 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 8 

titled “Agency Financial Statement Footnotes” to the related 

amounts on the Department’s audited consolidated financial 

statement footnote provided by the CFO without exception. 

Procedure 12

Trace the amounts for each line item for total gross cost, total

earned revenue, and total net cost from the audited agency 

consolidated financial statement footnote to the related amounts 

on the AGW Statement of Net Cost column titled “Amount from 

Agency Financial Statements” provided by the CFO. Clearly 

explain any differences. 

Finding

We traced the amounts for each line item for total gross cost, total 

earned revenue and total net cost from the Department’s audited 

consolidated financial statement footnote to the related amounts 

on the AGW Statement of Net cost column “Agency Financial 

Statement Footnotes” without exception. 

Procedure 13

Foot the AGW Statement of Net Cost column titled “Amount from 

Agency Financial Statements.” Foot and crossfoot the AGW 

Statement of Net Cost column titled “Difference.” 

Finding

We footed the AGW Statement of Net Cost column titled “Agency 

Financial Statement Footnotes” without exception. We footed and 

crossfooted the AGW Statement of Net Cost column titled 

“Difference” without exception. 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 9 

Procedure 14 

Read the explanations for the differences identified by the CFO for 

the AGW Statement of Net Cost. Review the explanations for 

consistency with supporting documentation and with the results of 

audit procedures performed in conjunction with the audit of the 

related financial statements. Clearly explain any differences. 

Finding 

We reviewed the explanations for differences identified by the CFO 

for the AGW Statement of Net Cost for consistency with 

supporting documentation and with results of audit procedures

performed in conjunction with the audit of the related financial 

statements without exception. 

Procedure 15

 

Trace the amounts for each respective line item on the AGW 

FACTS I NOTES Review Schedule from the agency consolidated 

financial statement footnotes, or other supporting data, to the 

amounts on the AGW FACTS I NOTES Review Schedule columns 

titled “Agency Source” and “Amount from Agency Source.” Report 

at the department level only. Clearly explain any differences. 

Finding

We traced the amounts for each respective line item on the AGW 

FACTS I NOTES Review Schedule from the Department’s 

consolidated financial statement footnotes or other supporting data 

to the amounts on the AGW FACTS I NOTES Review Schedule

columns titled “Agency Source DATA” and “Amount from Agency 

Source DATA” without exception. 

Procedure 16

Foot the AGW FACTS I NOTES Review Schedule column titled 

“Amount from Agency Source” and crossfoot the AGW FACTS I 

NOTES Review Schedule column titled “Difference.” 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 10 

Finding

We footed the AGW FACTS I NOTES Review Schedule column 

titled “Amount from Agency Source DATA” and noted the 

following exceptions: 

 Note 19 (Commitment and Contingencies) Section A - Total 

Long Term Leases did not foot due to the omission of the 

footing formula in the schedule. This line should foot to 

$316,686,059.71. 

 Note 19 (Commitment and Contingencies) Section B - Total 

Unexpended Obligations did not foot. This line should foot 

to $47,789,742,534.00. 

We crossfooted the AGW FACTS I NOTES Review Schedule 

column titled “Variance” and noted that the Note 19 (Commitment 

and Contingencies) Section A - Capital Leases line did not

crossfoot due to an error in the crossfooting formula. This line

should crossfoot to $(3,107,445.22). 

Procedure 17

Read the explanations for the differences identified by the CFO for 

the AGW FACTS I NOTES Review Schedule. Review the 

explanations for consistency with supporting documentation and 

with the results of audit procedures performed in conjunction with 

the audit of the related financial statements. Clearly explain any 

differences. 

Finding

We reviewed the explanations for the differences identified by the 

CFO in the AGW FACTS I NOTES Review Schedule and/or 

Attachment A for consistency with supporting documentation and 

with the results of audit procedures performed in conjunction with 

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
Agreed-Upon Procedures for the Department of the Treasury Fiscal Page 11 

the audit of the Department’s financial statements without 

exception 

We were not engaged to, and did not, conduct an examination, the 

objective of which would be the expression of an opinion on the 

accompanying AGW. Accordingly, we do not express such an 

opinion. Had we performed additional procedures, other matters 

might have come to our attention that would have been reported to 

you. 

This report is intended solely for the information and use of the 

Department, FMS, GAO, and OMB, and is not intended to be and 

should not be used by anyone other than these specified parties. 

However, this report is available as a matter of public record. 

* * * * * * 

Should you or your staff have questions, you may contact me at

(202) 927-5430 or a member of your staff may contact 

Mike Fitzgerald, Director, Financial Audits, at (202) 927-5789. 

William H. Pugh 

Deputy Assistant Inspector General for Financial Management 

and Information Technology Audits 

February 3, 2004

Year 2003 FACTS I Account Groupings Worksheets (OIG-04-020) 
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

1195N 47,181,826,839.73

Cash Foreign Currency, and 

Other Monetary Assets 12,177,317,949.00 All FACTS I BLs less BL 30, 05 and 22

Gold & Silver Reserves 10,932,692,908.00 OASIA TFS 2011X0003 FACTS I BL 30

Reserve Position in the 

International Monetary Fund 24,071,815,982.00

GW CASH TFS 20X9998 FACTS I BL 05 & 

MINT TFS 20X9999 FACTS I BL 22

47,181,826,839.00 ERROR

1340F 1,639,808,251.20 Loans and Interest Receivable 1,639,808,251.00 Intragovernmental

Investments and Related 

Interest 0.00 Intragovernmental

TIER Subaccounts

Accounts Receivable and 

Related Interest 0.00 Intragovernmental

 used for Splits Other Assets 0.00 Intragovernmental

1,639,808,251.00 ERROR

1340N 1,862,225,136.93

Cash, Foreign Currency, and Other 

Monetary Assets 53,222,715.00

With the Public -ESF Only FACTS I 

BL 01

TIER Subaccounts Loans and Interest Receivable 286,657,768.00 With the Public

Also used for Splits Investments & Related Interest 49,362,102.00 With the Public

Tax/Trade Receivables, Other 

Rec, Net 1,472,982,552.00 With the Public

1,862,225,137.00 ERROR

1349F 0.00 Loans and Interest Receivable 0.00 Intragovernmental

TIER Subaccounts

Investments and Related 

Interest 0.00 Intragovernmental

Also used for Splits

Accounts Receivable and 

Related Interest 0.00 Intragovernmental

Other Assets 0.00 Intragovernmental

0.00 No Data Entered

1349N -1,602,092.24

Cash, Foreign Currency, and Other 

Monetary Assets 0.00

With the Public -ESF Only (FACTS

2001)

TIER Subaccounts Loans and Interest Receivable 0.00 With the Public

Also used for Splits Investments & Related Interest 0.00 With the Public

Tax/Trade Receivables, Other 

Rec, Net -1,602,093.00 With the Public

-1,602,093.00 ERROR

1410F 8,264,342,694.51

Advances to the Black Lung 

Trust Fund 8,243,556,899.00 Trading Partner 16 (DOL) 

Other Assets 20,785,796.00 Intragovernmental

8,264,342,695.00 ERROR

1990N 5,353,445,418.50

Investments in International 

Financial Institutions 5,332,333,962.00 With the Public

Other Assets 21,111,456.00 With the Public

5,353,445,418.00 ERROR

2140F 40,757,583,929.68 Federal Debt and Interest Payable 40,693,589,811.00 BPD FACTS I BL 10

Loans Payable and Interest 0.00

Intragovernmental (FFB BL 42 & 

CDFI BL 48)

TIER Subaccounts Other 63,994,119.00 Intragovernmental

40,757,583,930.00 ERROR

2140N 31,828,613,547.93 Federal Debt and Interest Payable 31,810,432,237.00 Intragovernmental 

TIER Subaccounts Other 18,181,311.00 Intragovernmental

Also used for Splits 31,828,613,548.00 ERROR

2190N 2,118,382,328.99 Refunds and Drawbacks 1,192,583,394.00

With the Public -Defined TFS (ATF 

BL 19, Customs BL 14/15, IRR BL 

Other Liabilities 925,798,935.00 With the Public 

AGENCY

1 2/2/2004 [Time]
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

AGENCY

2,118,382,329.00 ERROR

2690N 8,313,580,217.43 DC Pension Liability 8,304,500,511.00

With the Public - DC Pension BL 51 

Only

Other Liabilities 9,079,706.00 With the Public 

8,313,580,217.00 ERROR

2980F 308,509,232,473.58 Due From the General Fund 308,509,232,474.00

Intragovernmental - (F99 partner 

code for General Fund)

Other Liabilities 0.00

Intragovernmental - (other G partner 

codes)

308,509,232,474.00 ERROR

2980N 10,925,582,435.58

Gold Certificates Issued to Federal 

Reserve Banks 10,923,545,212.00

Other Liabilities 2,037,224.00

05 & MINT TFS 20X9999 

FACTS I BL 22

10,925,582,436.00 ERROR

2990N 9,742,796,713.88

Certificates Issued to Federal 

Reserve Banks 2,200,000,000.00 With the Public 

TIER Subaccounts

Allocations of Special Drawing 

Rights 7,005,298,999.00 With the Public 

Also used for Splits Other Liabilities 537,497,715.00 With the Public 

9,742,796,714.00 ERROR

5790F -7,181,337,135.10 Other Adjustments 0.00 SOCNP

Other - Budgetary -4,076,158.00 SOCNP 

Accrued Int & Disc on the Debt -7,177,260,977.00 SOCNP BPD BL 10 

Other - Financing 0.00 SOCNP

-7,181,337,135.00 ERROR

CUSTODIAL STATEMENT/ STATEMENT OF CHANGES IN NET POSITION/STATEMENT OF NET COST

5310F 13,973,692,837.12

Fines, Penalties, Interest and 

Other-Custodial Activity 2,253,352.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP -Exchange 13,971,439,485.00 Net Cost on SOCNP

Less Custodial Exchange 

13,973,692,837.00 ERROR

5310N -1,122,933,337.24

Fines, Penalties, Interest and 

Other-Custodial Activity 648,436,950.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP -Exchange 481,316,806.00 Net Cost on SOCNP

Less Custodial Exchange -6,820,419.00

1,122,933,337.00 ERROR

5319F 0.00

Fines, Penalties, Interest and 

Other-Custodial Activity 0.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP -Exchange 0.00 Net Cost on SOCNP

Less Custodial Exchange 0.00

0.00 No Data Entered

5319N 1,848,197.51

Fines, Penalties, Interest and 

Other-Custodial Activity 1,848,198.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP -Exchange 1,848,198.00 Net Cost on SOCNP

Less Custodial Exchange -1,848,198.00

1,848,198.00 ERROR

5320F 0.00

Fines, Penalties, Interest and 

Other-Custodial Activity 0.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

0.00 No Data Entered

Statement of Changes in Net Position - Only

2 2/2/2004 [Time]
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

AGENCY

5320N 79,327,622.94

Fines, Penalties, Interest and 

Other-Custodial Activity 37,108,264.00 Custodial Statement

Nonexchange Rev SOCNP 42,219,359.00 SOCNP

79,327,623.00 ERROR

5329F 0.00

Fines, Penalties, Interest and 

Other-Custodial Activity 0.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

0.00 No Data Entered

5329N 3,065,078.23

Fines, Penalties, Interest and 

Other-Custodial Activity 3,065,078.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

3,065,078.00 ERROR

5400F 0.00 Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP 0.00 SOCNP

0.00 No Data Entered

5400N 522,388.55 Nonexchange Rev SOCNP 0.00 SOCNP

-522,388.55 Net Cost on SOCNP -522,389.00 SOCNP

-522,389.00 ERROR

5409F 0.00 Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP 0.00 SOCNP

0.00 No Data Entered

5409N 0.00 Nonexchange Rev SOCNP 0.00 SOCNP

Net Cost on SOCNP 0.00 SOCNP

0.00 No Data Entered

5600N 1,677,423.40

Fines, Penalties, Interest and 

Other-Custodial Activity 0.00 Custodial Statement

Nonexchange Rev SOCNP 1,677,423.00 SOCNP

1,677,423.00 ERROR

5609N 0.00

Fines, Penalties, Interest and 

Other-Custodial Activity 0.00 Custodial Statement

Nonexchange Rev SOCNP 0.00 SOCNP

0.00 No Data Entered

5800F 0.00 Individual Income & FICA Taxes 0.00 IRR BL 16 - Only

Corporate Income Taxes 0.00 IRR BL 16 - Only

Estate & Gift Taxes 0.00 IRR BL 16 - Only

Excise Taxes 0.00 CS BL 15, ATF BL 19

Railroad Retirement Taxes 0.00 IRR BL 16 - Only

Duties 0.00 CS BL 14 & 15 Only

Unemployment Taxes 0.00 IRR (FACTS 2009) TFS 200121 Only

0.00 No Data Entered

5800N 1,975,016,069,592.38 Individual Income & FICA Taxes 1,670,274,389,551.00 IRR BL 16 - Only

Corporate Income Taxes 194,264,113,327.00 IRR BL 16 - Only

Estate & Gift Taxes 22,826,907,537.00 IRR BL 16 - Only

Excise Taxes 68,272,274,537.00 CS BL 15, ATF BL 19

Railroad Retirement Taxes 4,358,577,361.00 IRR BL 16 - Only

Duties 8,384,901,066.00 CS BL 14 & 15 Only

Unemployment Taxes 6,634,906,213.00 IRR (FACTS 2009) TFS 200121 Only

3 2/2/2004 [Time]
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

AGENCY

1,975,016,069,592.00 ERROR

5801F 0.00

Excise Taxes - Custodial 

Activity 0.00 Purpose: Exclude Accruals

Fines, Penalties, Interest and

Other-Custodial Activity 0.00 Purpose: Exclude Accruals

0.00 No Data Entered

5801N 0.00

Excise Taxes - Custodial 

Activity 0.00 Purpose: Exclude Accruals

Fines, Penalties, Interest and

Other-Custodial Activity 0.00 Purpose: Exclude Accruals

0.00 No Data Entered

5809F 0.00 Individual Income & FICA Taxes 0.00 IRR BL 16 - Only

Corporate Income Taxes 0.00 IRR BL 16 - Only

Estate & Gift Taxes 0.00 IRR BL 16 - Only

Excise Taxes 0.00 CS BL 15, ATF BL 19

Railroad Retirement Taxes 0.00 IRR BL 16 - Only

Duties 0.00 CS BL 14 & 15 Only

Unemployment Taxes 0.00 IRR (FACTS 2009) TFS 200121 Only

0.00 No Data Entered

5809N 8,354,016.41 Individual Income & FICA Taxes 0.00 IRR BL 16 - Only

Corporate Income Taxes 0.00 IRR BL 16 - Only

Estate & Gift Taxes 0.00 IRR BL 16 - Only

Excise Taxes 8,354,017.00 CS BL 15, ATF BL 19

Railroad Retirement Taxes 0.00 IRR BL 16 - Only

Duties 0.00 CS BL 14 & 15 Only

Unemployment Taxes 0.00 IRR (FACTS 2009) TFS 200121 Only

8,354,017.00 ERROR

5900F 294,106,836.43

Fines, Penalties, Interest and

Other Revenue - Custodial 

Activity 289,423,252.00 Nonentity TFS- Not on Net Cost 

Non Exchange Revenue 

SOCNP 1,045,000.00 Nonexchange

Net Cost on SOCNP 3,638,584.00 Exchange

Less Custodial Exchange 0.00

294,106,836.00 ERROR

5900N 26,317,516,724.20

Fed Res Earnings - Custodial 21,878,496,538.00 FMS FMD BL 40

Fines, Penalties, Interest and 

Other Revenue - Custodial 

Activity 1,163,198,080.00 Nonentity TFS- Not on Net Cost 

Non Exchange Revenue 

SOCNP 2,468,064,592.00

Forfeitures of Cash 158,381,403.00

Forfeitures of Property -12,164,507.00

Net Cost on SOCNP 125,759,259.00

Other Financing Sources 538,700,948.00

Less Custodial Exchange -2,919,589.00

26,317,516,724.00 ERROR

5909F 0.00

Fines, Penalties, Interest and

Other Revenue - Custodial 

Activity 0.00 Nonentity TFS- Not on Net Cost 

Non Exchange Revenue 

SOCNP 0.00 Nonexchange

Net Cost on SOCNP 0.00 Exchange

Less Custodial Exchange 0.00

0.00 No Data Entered

4 2/2/2004 [Time]
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

AGENCY

5909N 22,683,489.58

Fed Res Earnings - Custodial 0.00 FMS FMD BL 40

Fines, Penalties, Interest and 

Other Revenue - Custodial 

Activity -86.00 Nonentity TFS- Not on Net Cost 

Non Exchange Revenue 

SOCNP -22,683,403.00

Forfeitures of Cash 0.00

Forfeitures of Property 0.00

Net Cost on SOCNP 0.00

Less Custodial Exchange 

-22,683,489.00 ERROR

5991F -1,699,623.02

Excise Taxes - Custodial 

Activity 273,153.00 Purpose: Exclude Accruals

Fines, Penalties, Interest and

Other-Custodial Activity -1,972,777.00 Purpose: Exclude Accruals

-1,699,624.00 ERROR

5991N 1,435,251.35

Excise Taxes - Custodial 

Activity 0.00 Purpose: Exclude Accruals

Fines, Penalties, Interest and

Other-Custodial Activity 1,435,251.00 Purpose: Exclude Accruals

1,435,251.00 ERROR

6330N 126,106,969.04 Refunds - Custodial Activity 171,741.00

Only Use 2010 5000 19ATF, 2010 

5002 19ATF, 2010 5029 19ATF, 2006 

0603 15 CS, 2006 5000 15CS, 2009 

0110 16IRR & 2009 1807 16IRR

Net Cost on SOCNP 125,935,228.00 All Others

126,106,969.00 ERROR

7110F 504,560,857.46 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 504,560,857.00 Exchange

504,560,857.00 ERROR

7110N 143,749.77 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 143,750.00 Exchange

143,750.00 ERROR

7180F 0.00 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 0.00 Exchange

0.00 No Data Entered

7180N 0.00 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 0.00 Exchange

0.00 No Data Entered

7190F 20,879.74 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP -20,880.00 Exchange

-20,880.00 ERROR

7190N 3,175,744,131.63 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 3,175,744,132.00 Exchange

3,175,744,132.00 ERROR

5 2/2/2004 [Time]
SGL Account

SGL Amount

From FACTS Section Amount

Explanations/Split

Description/Message

AGENCY

7210F 17,268,633.19 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 17,268,633.00 Exchange

17,268,633.00 ERROR

7210N 532,315.89 Other Budgetary SOCNP 332,819.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 199,497.00 Exchange

532,316.00 ERROR

7280F 0.00 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 0.00 Exchange

0.00 No Data Entered

7280N 0.00 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 0.00 Exchange

0.00 No Data Entered

7290F 1,152,644,069.51 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 1,152,644,070.00 Exchange

1,152,644,070.00 ERROR

7290N 526,902,051.41 Other Budgetary SOCNP 0.00

Other Financing SOCNP 0.00

Net Cost on SOCNP 526,902,051.00 Exchange

526,902,051.00 ERROR

7500F 13,763,228,493.97 Other Budgetary SOCNP 875,509.00

Other Financing SOCNP 13,762,352,985.00

Net Cost on SOCNP 0.00 Exchange

13,763,228,494.00 ERROR

 2,503,176,777,021.50 #NAME?

Attention Final AGW Preparer (AGW with audited data provided by agency):

1. This worksheet provides information on SGL accounts that are split between two lines on 

 the agency audited financial statement. The split schedule is "linked" to other AGW worksheets in this file (Balance sheet, etc)

2. Please enter the dollar amounts for each SGL split on the agency audited financial statement (all 'split" entry fields are highlighted in yellow).

3. All non-entry fields are protected and linked to a external FMS database. Complex excel formulas link to FACTS I data, these formulas

 are hidden on the split worksheet. DO NOT ATTEMPT TO CIRCUMVENT/BYPASS THE PROTECTION ON THIS SHEET, DOING SO WILL DESTROY 

 THE INTEGRITY OF THE WORKSHEET, THE AUDIT PROCESS AND MANY HOURS OF PROGRAMMING WORK INVESTED IN THIS WORKSHEET,

 ONLY THE PROGRAMMED WORKSHEET WILL BE ACCEPTED AS THE FINAL AGW, ALL OTHER WORKSHEETS WILL BE RETURNED.

4. Please ensure that the column entitled "Message" does not contain the words "No Data Entered or "Error".

 When properly completed the "Message"column should read "Balance OK".

5. If errors persist please contact your FMS FACTS I agency contact.

6 2/2/2004 [Time]
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

ASSETSFederalFund Balance With Treasury 1010 53,909,893,458.00 53,909,893,458.38 (0.38)

Loans and Interest Receivable (split) 1340F 1,639,808,251.00 1,639,808,251.00 0.00

(split) 1349F 0.00 0.00 0.00

1350F 223,407,269,661.00 223,407,269,660.85 0.151359F (583,333,633.00) (583,333,633.49) 0.49

 Subtotal (Loans And Interest Receivable) 224,463,744,279.00 224,463,744,278.36 0.64

Investments and Related Interest This line will be be zero unless there are investmts in SGL 1618-1690 

 (split) 1340F 0.00 0.00 0.00

(split) 1349F 0.00 0.00 0.00

Treasury invests in BPD GAS Securities that are 1618F 0.00 0.00 0.00

eliminated. 1620F 0.00 0.00 0.00

1621F 0.00 0.00 0.001622F 0.00 0.00 0.001623F 0.00 0.00 0.001690F 0.00 0.00 0.00

 Subtotal (Investments & Related Interest) 0.00 0.00 0.00

Advance to the Black Lung Trust Fund (split) 1410F 8,243,556,899.00 8,243,556,899.00 0.00Accounts Receivable and Related Interest 1310F 1,644,791,031.00 1,644,791,031.44 (0.44)

1319F (820,000,000.00) (820,000,000.00) 0.00

(split) 1340F 0.00 0.00 0.00

(split) 1349F 0.00 0.00 0.00

 Subtotal (Accts Rec & Related Interest) 824,791,031.00 824,791,031.44 (0.44)

Due From the General Fund 1921F 6,819,924,029,344.00 6,819,924,029,344.31 (0.31)

2970F 0.00 0.00 0.00

(Split F.99 Balances Only) 2980F (308,509,232,474.00) (308,509,232,474.00) 0.00

 Subtotal (Due from the General Fund) 6,511,414,796,870.00 6,511,414,796,870.31 (0.31)

Other Intra-governmental Assets 1320F 0.00 0.00 0.00

1330F 0.00 0.00 0.001335F 0.00 0.00 0.00

(split) 1340F 0.00 0.00 0.00

(split) 1349F 0.00 0.00 0.00

(split) 1410F 20,785,796.00 20,785,796.00 0.00

1450F 6,455,290.00 6,455,290.08 (0.08)1990F 0.00 0.00 0.00

 Subtotal (Other Intra-governmental Assets) 27,241,086.00 27,241,086.08 (0.08)

Total Federal Assets 6,798,884,023,623.00 6,798,884,023,623.57 (0.57)

1 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

Non-Federal AssetsCash, Foreign Currency, Other Monetary Assets 1110N 5,932,800.00 5,932,799.81 0.19

1120N 4,003,217.00 4,003,217.18 (0.18)

1130N 0.00 0.00 0.00

1190N 50,959,484,622.00 50,959,484,621.86 0.14

(split) 1195N 12,177,317,949.00 12,177,317,949.00 0.00

1200N 9,631,579,925.00 9,631,579,924.95 0.05

(split) 1340N 53,222,715.00 53,222,715.00 0.00

(split) 1349N 0.00 0.00 0.00

1531N 188,253,005.00 188,253,005.20 (0.20)

1532N 0.00 0.00 0.00

Subtotal (Cash, Forgn Currency, Other Monetary Assets) 73,019,794,233.00 73,019,794,233.00 0.00Gold and Silver Reserves (split) 1195N 10,932,692,908.00 10,932,692,908.00 0.00Loans and Interest Receivable (split) 1340N 286,657,768.00 286,657,768.00 0.00

(split) 1349N 0.00 0.00 0.00

1350N 925,449,616.00 925,449,615.70 0.301359N 0.00 0.00 0.001399N (21,687,904.00) (21,687,904.47) 0.47

Subtotal(Loans Rec. & Rel. Interest, Net ) 1,190,419,480.00 1,190,419,479.23 0.77

Investments and Related Interest (split) 1340N 49,362,102.00 49,362,102.00 0.00

(split) 1349N 0.00 0.00 0.00

1618N (750,000.00) (750,000.00) 0.001620N 8,989,916,268.00 8,989,916,267.67 0.331621N 0.00 0.00 0.001622N 0.00 0.00 0.001623N 0.00 0.00 0.001690N 215,818,450.00 215,818,450.00 0.00

 Subtotal (Investments &Related Interest, Net) 9,254,346,820.00 9,254,346,819.67 0.33

Reserve Position in the IMF (split) 1195N 24,071,815,982.00 24,071,815,982.00 0.00Investments in Intl Fin. Institutions (split) 1990N 5,332,333,962.00 5,332,333,962.00 0.00Tax Trade and Other Receivables 1310N 98,324,603.00 98,324,603.11 (0.11)

1319N (2,823,465.00) (2,823,464.87) (0.13)1325N 89,012,532,700.00 89,012,532,700.25 (0.25)1329N (69,008,003,387.00) (69,008,003,387.41) 0.41

(split) 1340N 1,472,982,552.00 1,472,982,552.00 0.00

(split) 1349N (1,602,093.00) (1,602,093.00) 0.00

1360N 5,659,583.00 5,659,582.74 0.261369N (3,961,606.00) (3,961,606.21) 0.21

Subtotal (Tax Trade & Other Nonentity Rec) 21,573,108,887.00 21,573,108,886.61 0.39

2 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

Inventories and Related Property, Net 1511N 14,997,203.00 14,997,203.13 (0.13)

1512N 21,803,096.00 21,803,095.63 0.37

1513N 0.00 0.00 0.001514N 0.00 0.00 0.001519N 0.00 0.00 0.001521N 0.00 0.00 0.001522N 0.00 0.00 0.001523N 0.00 0.00 0.001524N 0.00 0.00 0.001525N 175,890,532.00 175,890,532.32 (0.32)

1526N 147,417,159.00 147,417,159.47 (0.47)1527N 69,028,526.00 69,028,526.18 (0.18)1529N (9,391,196.00) (9,391,196.33) 0.331541N 23,574,263.00 23,574,262.98 0.02

1542N 49,743.00 49,743.02 (0.02)

1549N (4,855,717.00) (4,855,716.53) (0.47)1551N 0.00 0.00 0.00

1559N 0.00 0.00 0.001561N 0.00 0.00 0.001569N 0.00 0.00 0.001571N 0.00 0.00 0.001572N 0.00 0.00 0.001591N 0.00 0.00 0.001599N 0.00 0.00 0.00

Subtotal (Inventories & Rel. Property, Net) 438,513,609.00 438,513,609.87 (0.87)

Property, Plant and Equipment 1711N 9,629,789.00 9,629,788.50 0.50

1712N 0.00 0.00 0.001719N 0.00 0.00 0.001720N 21,727,495.00 21,727,495.03 (0.03)

1730N 498,787,713.00 498,787,712.66 0.34

1739N (174,861,540.00) (174,861,539.70) (0.30)1740N 11,931,903.00 11,931,903.04 (0.04)

1749N (7,509,373.00) (7,509,373.48) 0.481750N 2,938,317,648.00 2,938,317,648.08 (0.08)1759N (1,645,321,603.00) (1,645,321,603.30) 0.301810N 3,355,538.00 3,355,537.60 0.40

1819N (125,144.00) (125,143.52) (0.48)1820N 409,847,009.00 409,847,008.55 0.451829N (160,927,359.00) (160,927,359.49) 0.491830N 688,785,119.00 688,785,119.36 (0.36)

1832N 100,595,038.00 100,595,038.43 (0.43)1839N (91,244,735.00) (91,244,734.68) (0.32)1840N 0.00 0.00 0.00

1849N 0.00 0.00 0.001890N 302,135.00 302,135.20 (0.20)

1899N 0.00 0.00 0.00

Subtotal (Property, Plant & Equipment) 2,603,289,633.00 2,603,289,632.28 0.72

Other Assets 1320N 0.00 0.00 0.00

1410N 12,846,614.00 12,846,614.81 (0.81)

1450N 10,705,581.00 10,705,580.97 0.03

(split) 1990N 21,111,456.00 21,111,456.00 0.00

 Subtotal (Other Assets) 44,663,651.00 44,663,651.78 (0.78)

Total Non-Federal Assets 148,460,979,165.00 148,460,979,164.44 0.56

3 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

TOTAL ASSETS 6,947,345,002,788.00 6,947,345,002,788.01 (0.01)

4 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

asset splits 64,300,046,248.63 7,255,854,235,263.64total amount 7,011,645,049,036.64 6,947,345,002,788.01 

308,509,232,475.63

7,011,645,049,036.64 (7,011,645,049,036.64)

LIABILITIESFederal LiabilitiesFederal Debt and Interest Payable (split) 2140F 40,693,589,811.00 40,693,589,811.00 0.00

2530F 2,843,321,643,631.00 2,843,321,643,631.22 (0.22)

 Subtotal (Federal Debt and Interst Payable) 2,884,015,233,442.00 2,884,015,233,442.22 (0.22)

Loans Payable and Related Interest (split) 2140F 0.00 0.00 0.00

2510F 0.00 0.00 0.002590F 0.00 0.00 0.00

Subtotal (Loans Pay & Rel. Interest) 0.00 0.00 0.00

Other Intra-governmental Liabilities 2110F 230,583,140.00 230,583,139.73 0.27

2120F 0.00 0.00 0.002130F 0.00 0.00 0.00

(split) 2140F 63,994,119.00 63,994,119.00 0.00

2150F 0.00 0.00 0.002155F 0.00 0.00 0.002170F 0.00 0.00 0.002179F 0.00 0.00 0.002190F 28,017,086.00 28,017,085.79 0.212213F 36,142,430.00 36,142,430.14 (0.14)2215F 17,734,901.00 17,734,900.82 0.182225F 95,888,264.00 95,888,263.58 0.422310F 64,321,025.00 64,321,024.62 0.382320F 0.00 0.00 0.002400F (9,590,814.00) (9,590,813.92) (0.08)2540F 0.00 0.00 0.002920F 0.00 0.00 0.002940F 0.00 0.00 0.002950F 0.00 0.00 0.002960F 0.00 0.00 0.00

(split) 2980F 0.00 0.00 0.00

2990F 0.00 0.00 0.00

 Subtotal (Other Intra-governmental Liabilities) 527,090,151.00 527,090,149.76 1.24

Total Federal Liabilities 2,884,542,323,593.00 2,884,542,323,591.98 1.02

Non-Federal LiabilitiesFederal Debt and Interest Payable (split) 2140N 31,810,432,237.00 31,810,432,237.00 0.00

2530N 3,887,244,143,368.00 3,887,244,143,368.01 (0.01)

 Subtotal (Federal Debt and Interst Payable) 3,919,054,575,605.00 3,919,054,575,605.01 (0.01)

Certificates Issued to Fed. Reserve Banks (split) 2990N 2,200,000,000.00 2,200,000,000.00 0.00

Allocation of Special Drawing Rights (split) 2990N 7,005,298,999.00 7,005,298,999.00 0.00

Gold Certificates Issued to Fed Reserve Banks (split) 2980N 10,923,545,212.00 10,923,545,212.00 0.00Refunds and Drawbacks (split) 2190N 1,192,583,394.00 1,192,583,394.00 0.00

5 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

D.C. Pension Liabilty (split) 2690N 8,304,500,511.00 8,304,500,511.00 0.00

Other Liabilities 2110N 491,138,692.00 491,138,691.69 0.31

2120N 1,291,232.00 1,291,231.84 0.162130N 0.00 0.00 0.00

(split) 2140N 18,181,311.00 18,181,311.00 0.00

2160N 0.00 0.00 0.002180N 353,416,879.00 353,416,879.28 (0.28)

(split) 2190N 925,798,935.00 925,798,935.00 0.00

2210N 232,631,256.00 232,631,256.37 (0.37)

2211N 104,406.00 104,405.82 0.18

2213N 5,785,216.00 5,785,215.78 0.222215N 956,095.00 956,094.57 0.432216N 0.00 0.00 0.002217N 0.00 0.00 0.002218N 0.00 0.00 0.002220N 472,345,108.00 472,345,107.58 0.422290N 0.00 0.00 0.002310N 39,351,883.00 39,351,882.51 0.492320N 138,565,315.00 138,565,314.83 0.172400N 754,812,054.00 754,812,054.31 (0.31)

2540N 0.00 0.00 0.00

2590N 10,000.00 10,000.00 0.002610N 0.00 0.00 0.002620N 0.00 0.00 0.002630N 12,607,304.00 12,607,304.00 0.002650N 661,071,781.00 661,071,781.00 0.00

(split) 2690N 9,079,706.00 9,079,706.00 0.00

2920N 301,014.00 301,014.00 0.002940N 106,712,775.00 106,712,774.96 0.04

(split) 2980N 2,037,224.00 2,037,224.00 0.00

(split) 2990N 537,497,715.00 537,497,715.00 0.00

2995N 0.00 0.00 0.00

 Subtotal (Other Liabilities) 4,763,695,901.00 4,763,695,899.54 1.46

Total Non-Federal Liabilities 3,953,444,199,622.00 3,953,444,199,620.55 1.45

TOTAL LIABILITIES 6,837,986,523,215.00 6,837,986,523,212.53 2.47

Liability Splits

6 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

Total Liabibilities AGW 6,837,986,523,212.53 7,146,495,847,828.35Total Liabilities ATB 6,837,986,523,212.53 Difference (6,837,986,523,212.53) 308,509,324,615.82

NET POSITIONBeg. Unexp Appropriations (FY 2002 Beginning) 3100 49,827,293,761.00 49,827,293,761.00 0.00

3101 357,817,358,244.00 357,817,358,243.62 0.38

3102F 1,304,717,197.00 1,304,717,197.00 0.003103F (5,454,231,457.00) (5,454,231,457.50) 0.50

3106 (183,450,547.00) (183,450,547.22) 0.223107 (352,844,851,195.00) (352,844,851,194.57) 0.003108 0.00 0.00 0.003109 (34,944,794.00) (34,944,793.84) (0.16)

Subtotal Ending (Unexpended Appropriations) 50,431,891,209.00 50,431,891,208.49 0.51

Beg Cum. Results of Operations (FY 2003 Beginning) 3310 53,647,364,020.00 53,647,364,020.49 (0.49)

Current Period Results of Operations: 5100F 40,625,692.00 40,625,692.47 (0.47)

5100N 1,342,332,509.00 1,342,332,508.57 0.43

5109F 0.00 0.00 0.00

5109N 0.00 0.00 0.00

5200F 585,737,226.00 585,737,225.63 0.37

5200N 672,512,291.00 672,512,291.11 (0.11)

5209F 0.00 0.00 0.00

5209N 0.00 0.00 0.00

5310F 13,973,692,837.00 13,973,692,837.12 (0.12)

5310N 1,122,933,337.00 1,122,933,337.24 (0.24)

5319F 0.00 0.00 0.00

5319N (1,848,198.00) (1,848,197.51) (0.49)

5320F 0.00 0.00 0.00

5320N 79,327,623.00 79,327,622.94 0.06

5329F 0.00 0.00 0.00

5329N (3,065,078.00) (3,065,078.23) 0.23

5400F 0.00 0.00 0.00

5400N 522,388.55 522,388.55 0.00

5409F 0.00 0.00 0.00

5409N 0.00 0.00 0.00

5500F 0.00 0.00 0.00

5500N 0.00 0.00 0.00

5509F 0.00 0.00 0.00

5509N 0.00 0.00 0.00

5600N 1,677,423.00 1,677,423.40 (0.40)5609N 0.00 0.00 0.00

5610N 573,123.00 573,123.42 (0.42)5619N 0.00 0.00 0.00

5700 352,844,851,195.00 352,844,851,194.57 0.435708 0.00 0.00 0.00

5709 0.00 0.00 0.00

5720F 38,638,993.00 38,638,993.20 (0.20)5730F (1,688,764,968.00) (1,688,764,968.36) 0.365740F 0.00 0.00 0.005745F 0.00 0.00 0.005750F 0.00 0.00 0.005755F 0.00 0.00 0.005760F (5,180,000.00) (5,180,000.00) 0.005765F (1,651,891,661.00) (1,651,891,661.00) 0.005780F 728,708,546.00 728,708,546.26 (0.26)

7 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

5790F (7,181,337,135.00) (7,181,337,135.10) 0.10

5799 (643,128.00) (643,128.00) 0.00

5800F 0.00 0.00 0.00

5800N 1,975,016,069,592.00 1,975,016,069,592.38 (0.38)

5801F 0.00 0.00 0.00

5801N 0.00 0.00 0.00

5809F 0.00 0.00 0.00

5809N (8,354,016.00) (8,354,016.41) 0.415890N (301,086,418,272.00) (301,086,418,271.60) (0.40)

5900F 294,106,836.00 294,106,836.43 (0.43)

5900N 26,317,516,725.00 26,317,516,724.20 0.80

5909F 0.00 0.00 0.00

5909N (22,683,490.00) (22,683,489.58) (0.42)

5990F (1,697,532,988,642.00) (1,697,532,988,641.91) (0.09)

5990N (402,413,462.30) (402,413,462.30) 0.00

5991F 1,699,624.00 1,699,623.02 0.98

5991N (1,435,251.00) (1,435,251.35) 0.35

6100F (2,033,384,867.00) (2,033,384,866.55) (0.45)

6100N (21,917,092,855.00) (21,917,092,854.58) (0.42)

6190F 539,246.00 539,245.52 0.48

6190N 0.00 0.00 0.00

6199F 0.00 0.00 0.00

6199N 5,823,128.00 5,823,128.00

6310F 0.00 0.00 0.006320F (157,673,782,449.00) (157,673,782,448.76) (0.24)

6320N (156,796,655,881.00) (156,796,655,881.17) 0.17

6330F (3,673,907,696.00) (3,673,907,696.67) 0.67

8 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB Difference Explanations

6330N (126,106,969.00) (126,106,969.04) 0.04

6400F (1,725,643,637.00) (1,725,643,636.75) (0.25)

6400N (540,864,631.00) (540,864,630.98) (0.02)6500N (916,501,335.00) (916,501,334.64) (0.36)6600N 279,565,685.00 279,565,685.09 (0.09)6610N 45,621,779.00 45,621,779.05 (0.05)6710N (609,173,101.00) (609,173,101.45) 0.45

6720F (177,562,539.00) (177,562,539.35) 0.35

6720N (2,592,066.00) (2,592,065.55) (0.45)

6730F (728,708,546.00) (728,708,546.26) 0.266790F 165,349.00 165,348.71 0.29

6790N (23,490,494.00) (23,490,494.24) 0.24

6800F 0.00 0.00 0.00

6800N 227,898,514.00 227,898,514.16 (0.16)

6850F (20,436,828.00) (20,436,827.83) (0.17)6900F 0.00 0.00 0.00

6900N (521,962.00) (521,962.29) 0.29

7110F 504,560,857.00 504,560,857.46 (0.46)

7110N 143,750.00 143,749.77 0.23

7180F 0.00 0.00 0.00

7180N 0.00 0.00 0.00

7190F 20,880.00 20,879.74 0.26

7190N 3,175,744,132.00 3,175,744,131.63 0.37

7210F (17,268,633.00) (17,268,633.19) 0.19

7210N (532,316.00) (532,315.89) (0.11)

7280F 0.00 0.00 0.00

7280N 0.00 0.00 0.00

7290F (1,152,644,070.00) (1,152,644,069.51) (0.49)

7290N (526,902,051.00) (526,902,051.41) 0.41

7300F 0.00 0.00 0.00

7300N 0.00 0.00 0.00

7400F (11,367,996.78) (11,367,996.78) 0.00

7400N 39,497,301.00 39,497,300.53 0.47

7401F 0.00 0.00 0.00

7401N 0.00 0.00 0.00

7500F (13,763,228,494.00) (13,763,228,493.97) (0.03)

7500N 0.00 0.00 0.00

7600N (37,865,473.25) (37,865,473.25) 0.00

Subtotal (Current Pd Results of Operations) 5,277,848,390.22 5,277,848,388.71 1.51

CRO (Beg + Current Pd Results of Operations) 58,925,212,410.22 58,925,212,409.20 1.02TOTAL NET POSITION 109,357,103,619.22 109,357,103,617.69 1.53

58,925,212,410.2258,925,221,735.00 109,357,103,617.69 

(9,324.78) -109,357,103,617.69

OTS & BPD 0.00 

Total Net Position & Liabilities 6,947,343,626,834.22 6,947,343,626,830.22 4.00

0.00

6,947,343,626,830.22

9 
Line Item

SGL

Acct No.

Agency

Financial 

Statements

Consolidated Amount 

from FACTS Difference Explanatio

1. Beginning Balance-Cumulataive Results o 3310 53,647,364,020.00 53,647,364,020.49 (0.49)

2. Prior Period Adjustments (-1) 5708 0.00 0.00 0.00

5709 0.00 0.00 0.00

7401F 0.00 0.00 0.00

7401N 0.00 0.00 0.00

7400F (11,367,997.00) (11,367,996.78) (0.22)

7400N 39,497,301.00 39,497,300.53 0.47

Subtotal (Prior Period Adjustments) 28,129,304.00 28,129,303.75 0.25

3. Beginning Balance, as adjusted 53,675,493,324.00 53,675,493,324.24 (0.24)BUDGETARY FINANCING SOURCES: 6. Other Adjustments 5790F 0.00 0.00 0.00

5990

 7. Appropriations Used 5700 352,844,851,195.00 352,844,851,194.57 0.43

0.00

 8. Nonexchange Revenue

Interest(split) 5310F 0.00 0.00 0.00

(split) 5310N 0.00 0.00 0.00

Contra Revenue for Interest(split) 5319F 0.00 0.00 0.00

(split) 5319N 0.00 0.00 0.00

Penalties and Fines Revenue(split) 5320F 0.00 0.00 0.00

(split) 5320N 42,219,359.00 42,219,359.00 0.00

Contra Revenue for Penalties and Fines(split) 5329F 0.00 0.00 0.00

(split) 5329N 0.00 0.00 0.00

Benefit Program Revenue (split) 5400F 0.00 0.00 0.00

(split) 5400N 0.00 0.00 0.00

Contra Revenue for Benefit Prg. Rev(split) 5409F 0.00 0.00 0.00

(split) 5409N 0.00 0.00 0.00

Other Revenue(split) 5900F 1,045,000.00 1,045,000.00 0.00

(split) 5900N 2,468,064,592.00 2,468,064,592.00 0.00

Contra Revenue, Other Revenue(split) 5909F 0.00 0.00 0.00

(split) 5909N (22,683,403.00) (22,683,403.00) 0.00

Subtotal Nonexhange Revenue 2,488,645,548.00 2,488,645,548.00 0.00

 9. Donations and Forfeitures of Cash/Equivalents

1 
Line Item

SGL

Acct No.

Agency

Financial 

Statements

Consolidated Amount 

from FACTS Difference Explanatio

Donated Revenue(split) 5600N 1,677,423.00 1,677,423.00 0.00

Contra Revenue for Donations(split) 5609N 0.00 0.00 0.00

Other Revenue- Forfeited Cash (split) 5900N 158,381,403.00 158,381,403.00 0.00

(split) 5909N 0.00 0.00 0.00

Subtotal Donations & Forfeitures of 

Cash/Equiv 160,058,826.00 160,058,826.00 0.00

10. Transfers In/Out without Reimbursement

ropriated Earmarked Receipts-Transferred IN 5740F 0.00 0.00 0.00

priated Earmarked Receipts-Transferred OUT 5745F 0.00 0.00 0.00

xpenditure Financing Sources Transferred IN 5750F 0.00 0.00 0.00

expenditure Trust Fund Financing Sources IN 5755F 0.00 0.00 0.00

penditure Financing Sources Transferred Out 5760F (5,180,000.00) (5,180,000.00) 0.00

-expend. Trust Fund Financing Sources OUT 5765F (1,651,891,661.00) (1,651,891,661.00) 0.00

Subtotal Transfers In/Out w/out 

Reimbursement (1,657,071,661.00) (1,657,071,661.00) 0.00

11. Other Budgetary Financing Sources

Other Financing Sources(split) 5790F (4,076,158.00) (4,076,158.00) 0.00

on Disposition of Assets -Nonexchange(split) 7110F 0.00 0.00 0.00

(split) 7110N 0.00 0.00 0.00

ized Gains -Investments -Nonexchange(split) 7180F 0.00 0.00 0.00

(split) 7180N 0.00 0.00 0.00

Other Gains -Nonexchange(split) 7190F 0.00 0.00 0.00

(split) 7190N 0.00 0.00 0.00

on Disposition of Assets - Nonexchange(split) 7210F 0.00 0.00 0.00

(split) 7210N (332,819.00) (332,819.00) 0.00

ed Losses - Investments -Nonexchange(split) 7280F 0.00 0.00 0.00

(split) 7280N 0.00 0.00 0.00

Other Losses-Nonexchange(split) 7290F 0.00 0.00 0.00

(split) 7290N 0.00 0.00 0.00

Distributions of Income -Dividends(split) 7500F (875,509.00) (875,509.00) 0.00

Subtotal Other Budgetary Financing 

Sources (5,284,486.00) (5,284,486.00) 0.00

Other Financing Sources12. Donations and Forfeitures of Property

Donated Rev-Nonfinancial Resources 5610N 573,123.00 573,123.42 (0.42)

2 
Line Item

SGL

Acct No.

Agency

Financial 

Statements

Consolidated Amount 

from FACTS Difference Explanatio

Contra Donated Revenue nonfinancial 5619N 0.00 0.00 0.00

Other Revenue Foreited Property(split) 5900N (12,164,507.00) (12,164,507.00) 0.00

Contra Revenue Forfeited Property(split) 5909N 0.00 0.00 0.00

Subtotal Donations and Forfeitures of 

Property (11,591,384.00) (11,591,383.58) (0.42)

Accrued Interest & Disc. on the Debt (split) 5790F (7,177,260,977.00) (7,177,260,977.00) 0.0013. Transfers In/out Without Reimbursement

5720F 38,638,993.00 38,638,993.20 (0.20)

5730F (1,688,764,968.00) (1,688,764,968.36) 0.36

Subtotal(Transfers In/Out w/out 

Reimburse) (1,650,125,975.00) (1,650,125,975.16) 0.16

14. Imputed Financing from Costs Absorbed 5780F 728,708,546.00 728,708,546.26 (0.26)15. Other Financing Sources

Other Financing Sources(split) 5790F 0.00 0.00 0.00

Adjustments of Appropriations Used 5799 (643,128.00) (643,128.00) 0.00

5900N 538,700,948.00 538,700,948.00

on Disposition of Assets -Nonexchange(split) 7110F 0.00 0.00 0.00

(split) 7110N 0.00 0.00 0.00

ized Gains -Investments -Nonexchange(split) 7180F 0.00 0.00 0.00

(split) 7180N 0.00 0.00 0.00

Other Gains -Nonexchange(split) 7190F 0.00 0.00 0.00

(split) 7190N 0.00 0.00 0.00

on Disposition of Assets - Nonexchange(split) 7210F 0.00 0.00 0.00

(split) 7210N 0.00 0.00 0.00

ed Losses - Investments -Nonexchange(split) 7280F 0.00 0.00 0.00

(split) 7280N 0.00 0.00 0.00

Other Losses-Nonexchange(split) 7290F 0.00 0.00 0.00

(split) 7290N 0.00 0.00 0.00

Distributions of Income -Dividends(split) 7500F (13,762,352,985.00) (13,762,352,985.00) 0.00

Subtotal Other Budgetary Financing 

Sources (13,224,295,165.00) (13,224,295,165.00) 0.00

16. Total Financing Sources 332,496,634,467.00 332,496,634,467.09 (0.09)17. Net Cost of Operations

5100F (40,625,692.00) (40,625,692.47) 0.47

3 
Line Item

SGL

Acct No.

Agency

Financial 

Statements

Consolidated Amount 

from FACTS Difference Explanatio

5100N (1,342,332,509.00) (1,342,332,508.57) (0.43)

5109F 0.00 - 0.00

5109N 0.00 - 0.00

5200F (585,737,226.00) (585,737,225.63) (0.37)

5200N (672,512,291.00) (672,512,291.11) 0.11

5209F 0.00 - 0.00

5209N 0.00 - 0.00

(split) 5310FX (13,971,439,485.00) (13,971,439,485.00) 0.00(split) 5310N.X (481,316,806.00) (481,316,806.00) 0.00 See Custodial Revenue (split) 5319FX 0.00 0.00 0.00(split) 5319N.X 1,848,198.00 1,848,198.00 0.00 See Custodial Revenue 

(split) 5400F 0.00 0.00 0.00

(split) 5400N (522,389.00) (522,389.00) 0.00(split) 5409F 0.00 0.00 0.00

(split) 5409N 0.00 0.00 0.00

5500F 0.00 0.00 0.00

5500N 0.00 0.00 0.00

5509F 0.00 0.00 0.00

5890N

(split) 5900FX (3,638,584.00) (3,638,584.00) 0.00(split) 5900N.X (125,759,259.00) (125,759,259.00) 0.00 See Custodial Revenue 

(split) 5909FX 0.00 0.00 0.00(split) 5909N.X 0.00 0.00 0.00

5990FX 1,684,216.00 1,684,446.10 (230.10) See Custodial Revenue 

5990N.X 6,151,633.00 6,151,633.09 (0.09)

5991FX 0.00 0.00 0.00

5991N.X 55,731.00 55,730.50 0.50

6100F 2,033,384,867.00 2,033,384,866.55 0.45

6100N 21,917,092,855.00 21,917,092,854.58 0.42

6190F (539,246.00) (539,245.52) (0.48)

6190N 0.00 0.00 0.00

6310F 0.00 0.00 0.006320F 157,673,782,449.00 157,673,782,448.76 0.24

6320N 156,796,655,881.00 156,796,655,881.17 (0.17)

6330F 3,673,907,696.00 3,673,907,696.67 (0.67)

(split) 6330N 125,935,228.00 125,935,228.00 0.00

6400F 1,725,643,637.00 1,725,643,636.75 0.25

6400N 540,864,631.00 540,864,630.98 0.026500N 916,501,335.00 916,501,334.64 0.366600N (279,565,685.00) (279,565,685.09) 0.096610N (45,621,779.00) (45,621,779.05) 0.05

4 
Line Item

SGL

Acct No.

Agency

Financial 

Statements

Consolidated Amount 

from FACTS Difference Explanatio

6710N 609,173,101.00 609,173,101.45 (0.45)

6720F 177,562,539.00 177,562,539.35 (0.35)

6720N 2,592,066.00 2,592,065.55 0.45

6730F 728,708,546.00 728,708,546.26 (0.26)6790F (165,349.00) (165,348.71) (0.29)

6790N 23,490,494.00 23,490,494.24 (0.24)6800N (227,898,514.00) (227,898,514.16) 0.16

6850F 20,436,828.00 20,436,827.83 0.176900F 0.00 0.00 0.00

6900N 521,962.00 521,962.29 (0.29)

(split) 7110FX (504,560,857.00) (504,560,857.00) 0.00(split) 7110N.X (143,750.00) (143,750.00) 0.00(split) 7180FX 0.00 0.00 0.00(split) 7180N.X 0.00 0.00 0.00

(split) 7190FX (20,880.00) (20,880.00) 0.00(split) 7190N.X (3,175,744,132.00) (3,175,744,132.00) 0.00(split) 7210FX 17,268,633.00 17,268,633.00 0.00(split) 7210N.X 199,497.00 199,497.00 0.00

(split) 7280FX 0.00 0.00 0.00(split) 7280N.X 0.00 0.00 0.00

(split) 7290FX 1,152,644,070.00 1,152,644,070.00 0.00(split) 7290N.X 526,902,051.00 526,902,051.00 0.00

7300F 0.00 0.00 0.00

7300N 0.00 0.00 0.00

(split) 7500FX 0.00 0.00 0.00

7600N 37,865,473.00 37,865,473.25 (0.25)6199N (5,823,128.00) (5,823,128.00)

Subtotal Net Cost of Operations 327,246,906,056.00 327,246,906,286.70 (230.70)

18. Ending Balances 58,925,221,735.00 58,925,221,504.63 230.37 See Attachment A, pg. 

(7,181,337,135.10)

51,743,884,369.5351,743,884,369.53 (109,357,103,617.69)

5 
Line Item

SGL

Acct No.

Agency

Financial Statements

Consolidated Amount 

From FACTS ATB 

1. Beginning Balance-Unexpended Appropriations 3100 49,827,293,761.00 49,827,293,761.00 2. Prior Period Adjustments (-1) 3108 0.00 0.00 

3109 (34,944,794.00) (34,944,793.84) 

3. Beginning Balance, as adjusted 49,792,348,967.00 49,792,348,967.16 BUDGETARY FINANCING SOURCES:4. Appropriations Received 3101 357,817,358,244.00 357,817,358,243.62 5. Appropriations Transferred In/Out 3102F 1,304,717,197.00 1,304,717,197.00 

3103F (5,454,231,458.00) (5,454,231,457.50) 

Subtotal Appropriations Transferred In/Out (4,149,514,261.00) (4,149,514,260.50) 

6. Other Adjustments (Recissions, etc.) 3106 (183,450,547.00) (183,450,547.22) 

7. Appropriations Used 3107 (352,844,851,195.00) (352,844,851,194.57) Ending Balances 50,431,891,208.00 50,431,891,208.49 

1 
 Functions 

Agency Financial 

Statement Footnotes

Consolidated 

Amount From

FACTS I ATB Difference Additional Explanations

International Affairs (150) 2,515,619,466.00 (834,793,848.82) 3,350,413,314.82 Gains & $192M Iraqi BFC Reclass

Energy (270) 174,794.00 174,794.20 (0.20) of TAFS 20X5816. FACTS I is correct. 

Commerce and Housing (370) 2,322,272,308.00 2,322,272,308.18 (0.18)

 Community and Regional Development 

(450) 81,425,737.00 81,425,736.99 0.01

Education and Training (500) 416,690,789.00 416,690,789.00 0.00

Income Security (600) 0.00

Veterans Benefits (700) 337,319,027.00 337,319,027.15 (0.15)

Administration of Justice (750) 2,376,617,309.00 2,359,235,520.67 17,381,788.33 Gains & $35K Custodial SGL 6330N

General Government (800) 25,924,361,146.00 25,611,721,023.97 312,640,122.03 Gains & $192M Iraqi BFC Reclass

Net Interest (900) 314,167,039,562.00 314,167,176,910.05 (137,348.05) Custodial SGL 6330N

Undistributed Offsetting Receipts (950) 0.00 0.00 0.00

Agriculture (350) 0.00 0.00

Total Gross Cost 348,141,520,138.00 344,461,222,261.39 3,680,297,876.61

 Functions 

Agency Financial 

Statement Footnotes

Consolidated 

Amount From

FACTS I ATB Difference Additional Explanations

International Affairs (150) 217,224,967.00 217,224,967.35 (0.35)

Energy (270) 174,794.00 174,794.20 (0.20)

Commerce and Housing (370) 84,405,475.00 84,405,474.99 0.01

 Community and Regional Development 

(450) 3,193,186.00 3,193,185.98 0.02

Education and Training (500) 0.00 0.00 0.00

Income Security (600) 0.00 0.00

Veterans Benefits (700) 0.00 0.00 0.00

Administration of Justice (750) 672,611,978.00 672,591,097.76 20,880.24 Federal Gains

General Government (800) 8,855,179,835.00 8,350,239,845.20 504,939,989.80 Federal Gains & $379,132.00 Additional Diff 

Net Interest (900) 157,370,223,568.00 157,370,223,567.96 0.04 Gains = $505,004,694

Undistributed Offsetting Receipts (950) 0.00 0.00 0.00

Agriculture (350) 0.00 0.00 0.00

Total Gross Cost 167,203,013,803.00 166,698,052,933.44 504,960,869.56

GROSS COST SECTION - AGENCY GROSS COST

 Inter-Departmental Amounts Included in Agency Gross Cost 

1 
 Functions 

Agency Financial 

Statement Footnotes

Consolidated 

Amount From

FACTS I ATB Difference Additional Explanations

International Affairs (150) 3,640,048,351.00 481,999,609.72 3,158,048,741.28 Federal Gains

Energy (270) 0.00 0.00 0.00

Commerce and Housing (370) 620,968,421.00 620,968,420.86 0.14

 Community and Regional Development 

(450) 1,623,461.00 1,623,461.32 (0.32)

Education and Training (500) 0.00 0.00 0.00

Income Security (600) 0.00 0.00

Veterans Benefits (700) 0.00 0.00 0.00

Administration of Justice (750) 56,912,038.00 39,495,856.16 17,416,181.84 Federal Gains

General Government (800) 5,158,591,759.00 4,653,587,063.09 505,004,695.91 Federal Gains

Net Interest (900) 11,416,469,821.00 11,416,469,821.25 (0.25)

Undistributed Offsetting Receipts (950) 0.00 0.00 0.00

Agriculture (350) 0.00 0.00 0.00

Total Earned Revenue 20,894,613,851.00 17,214,144,232.40 3,680,469,618.60

 Functions 

Agency Financial 

Statement Footnotes

Consolidated 

Amount From

FACTS I ATB Difference Additional Explanations

International Affairs (150) 9,178,459.00 9,178,458.83 0.17

Energy (270) 0.00 0.00 0.00

Commerce and Housing (370) 3,544,254.00 3,544,254.29 (0.29)

 Community and Regional Development 

(450) 0.00 (2,627.00) 2,627.00 Federal Gains & Custodial

Education and Training (500) 0.00 0.00 0.00

Income Security (600) 0.00 0.00

Veterans Benefits (700) 0.00 0.00 0.00

Administration of Justice (750) 30,960,673.00 32,235,823.74 (1,275,150.74) F Gains & Custodial

General Government (800) 3,645,869,517.00 3,138,330,810.27 507,538,706.73 F Gains & Custodial ($230.00 BPD - No Attrib

Net Interest (900) 11,416,469,821.00 11,416,469,821.25 (0.25)

Undistributed Offsetting Receipts (950) 0.00 0.00 0.00

Agriculture (350) 0.00 0.00 0.00

Total Inter-Departmental Earned Revenue 15,106,022,724.00 14,599,756,541.38 506,266,182.62 F Gains & Custodial ($230.00 BPD - No Attrib

SUMMARY SECTION - AGENCY NET COST

EXCHANGE REVENUE SECTION - AGENCY EXCHANGE REVENUE

 Inter-Departmental Amounts Included in Agency Exchange Revenue 

2 
Agency Financial 

Statement Footnotes

Consolidated 

Amount From

FACTS I ATB Difference Additional Explanations

DEPARTMENT TOTAL 327,246,906,287.00 327,247,078,028.99 (171,741.99) See Custodial Statement SGL 6330N

Department does not include balance in Net C

327,246,906,286.70

171,742.29

3 
FY 2003SOURCES OF CUSTODIAL REVENUE & 

COLLECTIONS

Line Item

SGL

Acct No. SEE Splits* Agency Financial Statements

Consolidated Amount

From FACTS ATB Difference

REVENUE RECEIVED

Individual & FICA Income Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 1,670,274,389,551.00 1,670,274,389,551.00 0.00(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Individual & FICA Income Taxes) 1,670,274,389,551.00 1,670,274,389,551.00 0.00

Corporate Income Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 194,264,113,327.00 194,264,113,327.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Corporate Income Taxes) 194,264,113,327.00 194,264,113,327.00 0.00

Estate and Gift Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 22,826,907,537.00 22,826,907,537.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Estate and Gift Taxes) 22,826,907,537.00 22,826,907,537.00 0.00

Excise Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 68,272,274,537.00 68,272,274,537.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS (8,354,017.00) (8,354,017.00) 0.00

(Split) S5801FT NonEntity TFS 0.00 0.00 0.00

(Split) S5801N.T NonEntity TFS 0.00 0.00 0.00

(Split) S5991FT NonEntity TFS 273,153.00 273,153.00 0.00

(Split) S5991N.T NonEntity TFS 0.00 0.00 0.00

Subtotal (Excise Taxes) 68,264,193,673.00 68,264,193,673.00 0.00

Railroad Ret Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 4,358,577,361.00 4,358,577,361.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Railroad Retirement Taxes) 4,358,577,361.00 4,358,577,361.00 0.00

Customs Duties (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 8,384,901,066.00 8,384,901,066.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Duties) 8,384,901,066.00 8,384,901,066.00 0.00

Unemployment Taxes (Split) S5800FT NonEntity TFS 0.00 0.00 0.00

(Split) S5800N.T NonEntity TFS 6,634,906,213.00 6,634,906,213.00 0.00

(Split) S5809FT NonEntity TFS 0.00 0.00 0.00

(Split) S5809N.T NonEntity TFS 0.00 0.00 0.00

 Subtotal (Unemoployment Taxes) 6,634,906,213.00 6,634,906,213.00 0.00

Federal Reserve Earnings (Split) S5900N.T NonEntity TFS 21,878,496,538.00 21,878,496,538.00 0.00

Fines, Penalties, Interest & Other (Split) S5310F.T NonEntity TFS 2,253,352.00 2,253,352.00 0.00

(Split) S5310NT NonEntity TFS 648,436,950.00 648,436,950.00 0.00

(Split) S5319F.T NonEntity TFS 0.00 0.00 0.00

1 
FY 2003SOURCES OF CUSTODIAL REVENUE & 

COLLECTIONS

Line Item

SGL

Acct No. SEE Splits* Agency Financial Statements

Consolidated Amount

From FACTS ATB Difference 

(Split) S5319NT NonEntity TFS (1,848,198.00) (1,848,198.00) 0.00

(Split) S5320F.T NonEntity TFS 0.00 0.00 0.00

(Split) S5320NT NonEntity TFS 37,108,264.00 37,108,264.00 0.00(Split) S5329F.T NonEntity TFS 0.00 0.00 0.00

(Split) S5329N.T NonEntity TFS (3,065,078.00) (3,065,078.00) 0.00

(Split) S5600N.T NonEntity TFS 0.00 0.00 0.00

(Split) S5609N.T. NonEntity TFS 0.00 0.00 0.00

(Split) S5900FT NonEntity TFS Not Above 289,423,252.00 289,423,252.00 0.00

(Split) S5900N.T NonEntity TFS Not Above 1,163,198,080.00 1,163,198,080.00 0.00(Split) S5909FT NonEntity TFS Not Above 0.00 0.00 0.00

(Split) S5909N.T NonEntity TFS Not Above (86.00) (86.00) 0.00

(Split) S5801FT NonEntity TFS 0.00 0.00 0.00

(Split) S5801N.T NonEntity TFS 0.00 0.00 0.00

(Split) S5991FT NonEntity TFS 1,972,777.00 1,972,777.00 0.00

(Split) S5991N.T NonEntity TFS (1,435,251.00) (1,435,251.00) 0.00

Subtotal (Fines, Penalties, Interest &Other) 2,136,044,062.00 2,136,044,062.00 0.00

TOTAL REVENUE RECEIVED 1,999,022,529,328.00 1,999,022,529,328.00 0.00

Less Pymts from Appropriations - Refunds S5890N.T NonEntity TFS 301,086,418,272.00 301,086,418,272.00 0.00

Only Use 2010 5000 19ATF, 2010 5002 19ATF,

2010 5029 19ATF, 2006 0603 15 CS, 2006 5000 

15CS, 2009 0110 16IRR & 2009 1807 16IRR 

(Split) S6330N NonEntity TFS 171,741.00 171,741.00 0.00

 Less Payments, Subtotal 301,086,590,013.00 301,086,590,013.00 0.00

Net Revenue Received 1,697,935,939,315.00 1,697,935,939,315.00 0.00

DISPOSITION OF REVENUE RECEIPTS

Amounts Provided to NonFederal Entities S5990N.T NonEntity TFS 402,404,367.00 402,404,367.00 0.00

 Amts Provided to Fund the Federal Gov't S5990FT NonEntity TFS 1,697,532,988,642.00 1,697,532,988,642.00 0.00

Total Disposition of Custodial Revenue and 

Collections 1,697,935,393,009.00 1,697,935,393,009.00 0.00

2 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

 FACTS I NOTES Review Schedule 

(1) (4) (5) (6) (7) 

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

Note 3 (Fund Balance With Treasury-USSGL 1010)

Section C - Adjusted Fund Balance with Treasury 53,909,893,458.38 TIER Trial Balance 53,909,893,458.38 0.00

Note 5 (Plant, Property & Equipment)

 Line 11, Column (2) - Property, Plant & Equipment 4,683,279,386.45 PAR Note 13 & B/S 4,683,279,386.45 0.00

 Line 11, Column (3) - Accumulated Depreciation 2,079,989,754.17 PAR Note 13 & B/S 2,079,989,754.17 0.00 Line 11, Column (4) - Net Property, Plant & Equipment 2,603,289,632.28 PAR Note 13 & B/S 2,603,289,632.28 0.00

Note 7 (Nonexchange Revenue and Related Receivables)

Section A - Receivable from Nonexchange Transactions Line 9, Column (2) - Taxes Receivable 9/30/02 87,016,837,449.10 TIER Trial Balance 87,016,837,449.10 0.00

 Line 9, Column (3) - Allowance for Loss on Taxes Receivable 9/30/02 67,013,045,276.90 TIER Trial Balance 67,013,045,276.90 0.00

 Line 9, Column (4) - Taxes Receivable 9/30/03 89,012,532,700.25 TIER Trial Balance 89,012,532,700.25 0.00

 Line 9, Column (5) - Allowance for Loss on Taxes Receivable 9/30/03 69,008,003,387.41 TIER Trial Balance 69,008,003,387.41 0.00

 Line 9, Column (6) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 737,140.64 737,140.64 Treasury is Section B - Nonexchange Revenue

Individual Income Tax and Tax Withholding Line 1, Column (2) - Tax Revenue Collected 1,670,274,389,551.21 FY 2003 PAR Note 29 1,670,274,389,551.21 0.00 Line 1, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 1, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 1, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 1, Column (6) - Tax Revenue Refunds 232,359,710,772.11 FY 2003 PAR Note 29 232,359,710,772.11 0.00Corporate Taxes Line 2, Column (2) - Tax Revenue Collected 194,264,113,327.00 FY 2003 PAR Note 29 194,264,113,327.00 0.00 Line 2, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 2, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 2, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 2, Column (6) - Tax Revenue Refunds 66,045,196,645.00 FY 2003 PAR Note 29 66,045,196,645.00 0.00Unemployment Insurance Line 3, Column (2) - Tax Revenue Collected 6,634,906,213.00 FY 2003 PAR Note 29 6,634,906,213.00 0.00 Line 3, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 3, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 3, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 3, Column (6) - Tax Revenue Refunds 122,029,532.00 FY 2003 PAR Note 30 122,029,532.00 0.00Excise Taxes Line 4, Column (2) - Tax Revenue Collected 68,272,274,537.09 Custodial AGW 68,272,274,537 0.09

 Line 4, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes -269,106.72 -269,106.72 Department  Line 4, Column (4) - Penalities,Fines and Administrative Fees 3,144,516.36 3,144,516.36 Department  Line 4, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 3,065,078.23 3,065,078.23 classificatio Line 4, Column (6) - Tax Revenue Refunds 936,569,628.81 FY 2003 PAR Note 30 936,639,452.00 -69,823.19Estate and Gift Taxes Line 5, Column (2) - Tax Revenue Collected 22,826,907,537.00 FY 2003 PAR Note 29 22,826,907,537.00 0.00 Line 5, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 5, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 5, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 5, Column (6) - Tax Revenue Refunds 944,104,312.00 FY 2003 PAR Note 30 944,104,312.00 0.00Railroad Retirement

 Line 6, Column (2) - Tax Revenue Collected 4,358,577,361.00 FY 2003 PAR Note 29 4,358,577,361.00 0.00 Line 6, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 6, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 6, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 6, Column (6) - Tax Revenue Refunds 11,293,185.00 FY 2003 PAR Note 30 11,293,185.00 0.00Customs Duties Line 7, Column (2) - Tax Revenue Collected 8,384,901,066.08 FY 2003 PAR Note 29 8,333,817,532.00 51,083,534.08 Adjustment 

 Line 7, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 in the PAR. 

 Line 7, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 7, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 7, Column (6) - Tax Revenue Refunds 667,514,196.68 FY 2003 PAR Note 30 667,514,196.68 0.00Miscellaneous Taxes Line 8, Column (2) - Tax Revenue Collected 0.00 0.00 Line 8, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 1,006,247.36 1,006,247.36 Department  Line 8, Column (4) - Penalities,Fines and Administrative Fees 0.00 0.00 Line 8, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 0.00 Line 8, Column (6) - Tax Revenue Refunds 0.00 0.00

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

Other Nonexchange Revenue Line 9, Column (2) - Tax Revenue Collected 0.00 0.00 Line 9, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 0.00 0.00 Line 9, Column (4) - Penalities,Fines and Administrative Fees 76,183,106.58 TIER Trial Balance 79,327,623.00 -3,144,516.42 See Excise T Line 9, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 0.00 3,065,078.00 -3,065,078.00 See Excise T

 Line 9, Column (6) - Tax Revenue Refunds 0.00 0.00Total Nonexchange Revenue

 Line 10, Column (2) - Tax Revenue Collected 1,975,016,069,592.38 TIER Trial Balance 1,975,016,069,592.00 0.38 Line 10, Column (3) - Tax Revenue Accrual Adjustment & Contra Revenue for Taxes 737,140.64 737,140.64 Contra SGL  Line 10, Column (4) - Penalities,Fines and Administrative Fees 79,327,622.94 TIER Trial Balance 79,327,622.94 0.00 Line 10, Column (5) - Contra Revenue for Penalities, Fines and Administrative Fees 3,065,078.23 TIER Trial Balance 3,065,078.23 0.00 Line 10, Column (6) - Tax Revenue Refunds 301,086,418,271.60 TIER Trial Balance 301,086,418,272.00 -0.40

Note 8 (Other Actuarial Liabilities- USSGL 2690)

 Veteran Burial Benefits 0.00 0.00 Compensation for Veterans 0.00 0.00 Compensation for Survivors 0.00 0.00 All Other Actuarial Liabilities (lines 4-20) 8,313,580,217.43 TIER Trial Balance 8,313,580,217.43 0.00

SGL 2690N

Note 10 (Federal Debt Securities)

Section A - Securities Issued by Treasury (to be completed by Treasury only) Line 1A, Column 2, Bills 918,195,682,000.00 Document from BPD 918,195,682,000.00 0.00

 Line 1A, Column 3, Average Interest Rate 1.00 Document from BPD 1.00 0.00 Line 1B, Column 2, Notes 1,919,458,961,270.78 Document from BPD 1,919,458,961,270.78 0.00 Line 1B, Column 3, Average Interest Rate 3.80 Document from BPD 3.80 0.00 Line 1C, Column 2, Bonds 622,675,020,788.84 Document from BPD 622,675,020,788.84 0.00 Line 1C, Column 3, Average Interest Rate 7.82 Document from BPD 7.82 0.00 Line 2A, Column 2, Foreign Government Series 11,006,957,590.00 Document from BPD 11,006,957,590.00 0.00 Line 2A, Column 3, Average Interest Rate 7.31 Document from BPD 7.60 -0.29 FY 2002 per Line 2B, Column 2,Government Account Securities 53,463,326,361.70 Document from BPD 53,463,326,361.70 0.00 Line 2B, Column 3, Average Interest Rate 5.53 Document from BPD 5.53 0.00 Line 2C, Column 2, State and Local Governemnt Series 148,366,049,333.45 Document from BPD 148,366,049,333.45 0.00 Line 2C, Column 3, Average Interest Rate 4.85 Document from BPD 4.20 0.65 FY 2002 per Line 2D, Column 2, U. S. Savings Bonds 201,561,254,985.21 Document from BPD 201,561,264,981.77 -9,996.56 Line 2D, Column 3, Average Interest Rate 5.69 Document from BPD 5.69 0.00 Line 2E, Column 2, Other Non-Marketable Securities 49,362,844,554.34 Document from BPD 49,362,844,554.34 0.00 Line 2E, Column 3, Average Interest Rate 0.00 0.00 0.00 Line 3, Column 2, Total treasury securities 3,924,090,096,884.32 Document from BPD 3,924,090,096,884.32 0.00 Line 4, Column 2, Unamortized Premiums 4,200,932,998.74 Document from BPD 4,200,932,998.74 0.00 Line 5, Column 2, Unamortized Discounts 41,046,886,515.05 Document from BPD 41,046,886,515.05 0.00Section B - Securities Issued by Agencies Line 11, Column (2) - Total Agency Securities, Net 0.00 0.00

 Line 12, Column (3) - Average Interest Rate on Securities Issued by the Tennessee Valley Authority 0.00 0.00

 (to be completed by TVA only)Section F - Agency Investments in Federal Debt Securities

(Agency should identify each program seperately) Line 21, Column (2), Total Federal Securites Held as Investments in Governement Accounts 15,460,173,056.11 TIER Trial Balance-1610 15,460,173,056.11 0.00 Line 22, Column (2), Discounts 23,933,418.34 TIER Trial Balance-1611 23,933,418.34 0.00 Line 23, Column (2), Premiums 221,860,372.47 TIER Trial Balance-1612 221,860,372.47 0.00 Line 24, Column (2), Amortization of Discounts and Premiums -61,475,406.80 TIER Trial Balance-1613 -61,475,406.80 0.00 Line 25, Column (2), Unrealized Gains (+) or Losses (-) Due to Adjustments for Market Value 0.00 0.00 Line 26, Column (2), Net Federal Debt Securities Held as Investments in Government Accounts 15,596,624,603.44 TIER Trial Balance 15,596,624,603.44 0.00Section H - Other Information from the Bureau of Public Debt (to be completed by Treasury Only) Line 1, Column (2), Statutory Debt Limit as of September 30, 2002 7,384,000,000,000.00 Document from BPD 7,384,000,000,000.00 0.00 Line 2, Column (2), Amount of Debt Issued Subject to the Debt Limit 6,737,642,214,808.67 Document from BPD 6,737,642,214,808.67 0.00

Note 12 (Cost of Stewardship Land) Acquired in the Current Fiscal Year

Section A Heritage Collection-Type Assets 0.00 0.00 Heritage Natural Assets 0.00 0.00 Heritage Cultural Assets 0.00 0.00 Other Classes of Heritage Assets 0.00 0.00 Stewardship Land Acquired 0.00 0.00 Total Cost of Assets 0.00 0.00

Note 13 (Federal Employee and Veteran Benefits Payable)

Section B (Related to SGL 2610 & 2216) Line 1, Pension Liability/Asset - Beginning of Period 0.00 0.00 Line 2, Prior Period Adjustments/Correction of Errors 0.00 0.00 Line 3, Prior Period Adjustments/Change in Accounting Principles 0.00 0.00 Line 4, Corrected Pension Liability/Asset (Beginning of Period) 0.00 0.00Pension Expenses

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

 Line 5, Normal Costs 0.00 0.00 Line 6, Interest on Unfunded Liability 0.00 0.00 Line 7, Actuarial Gains/Losses 0.00 0.00 Line 8, Total Expense 0.00 0.00 Line 9, Benefits Paid 0.00 0.00 Line 10, Pension Liability/Asset - End of Year 0.00 0.00 Line 11, Valuation Date of Pension Liability/Asset 0.00 0.00Section C Line 1, Rate of Interest 0.00 0.00 Line 2, Rate of Inflation 0.00 0.00 Line 3, Projected Rate of Salary Increases 0.00 0.00Section D (Related to SGL 2620 & 2217) Line 1, Post-Employment Health Benefits Liability (Beginning of Period) 0.00 0.00 Line 2, Prior Period Adjustments /Correction of Errors 0.00 0.00 Line 3, Prior Period Adjustments/Change in Accounting Principles 0.00 0.00 Line 4, Corrected Post-Employment Health Liability (Beginning of Period) 0.00 0.00Post-Employment Health Benefits Expense Line 5, Normal Costs 0.00 0.00 Line 6, Interest on Unfunded Liability 0.00 0.00 Line 7, Actuarial Gains/Losses 0.00 0.00 Line 8, Total Expense 0.00 0.00 Line 9, Claims Paid 0.00 0.00 Line 10, Post-Employment Health Benefits Liability (End of Period) 0.00 0.00 Line 11, Valuation Date of Post-Employment Health Benefits Liability 0.00 0.00Section E Line 1, Rate of Interest 0.00 0.00 Line 2. Rate of Inflation 0.00 0.00

Note 14 (Prior Period Adjustments)

Section A - Material Correction Of Errors Restated Line 9, Column (2) - USSGL 7401N - Decreases to Equity (Debit) 0.00 0.00 Line 9, Column (3) - USSGL 7401N - Increases to Equity (Credit) 0.00 0.00 Line 9, Column (4) - USSGL 7401F - Decreased to Equity (Debit) 0.00 0.00 Line 9, Column (5) - USSGL 7401F - Increases to Equity (Credit) 0.00 0.00Total Correction of Errors 0.00Section B - Changes in Accounting Principles and Other Non-Material Adjustments Not Restated Line 9, Column (2) - USSGL 7400N - Decreases to Equity (Debit) 1,066,738.59 TIER Trial Balance 1,066,738.59 0.00 Line 9, Column (3) - USSGL 7400N - Increases to Equity (Credit) 40,564,039.12 TIER Trial Balance 40,564,039.12 0.00 Line 9, Column (4) - USSGL 7400F - Decreased to Equity (Debit) 13,240,932.96 TIER Trial Balance 13,240,932.96 0.00 Line 9, Column (5) - USSGL 7400F - Increases to Equity (Credit) 1,874,489.85 TIER Trial Balance 1,874,489.85 0.00Total Changes in Accounting Principles -28,130,857.42 TIER Trial Balance -28,130,857.42 0.00

Note 15 (Selected Dedicated Collections)

Section A: Trust Fund Receipts and Disbursements Line 1, Federal Old-Age and Survivors Insurance a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 2, Federal Disability Insurance  a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 3, Federal Hospital Insurance (Medicare, Part A) a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 4, Federal Supplementary Medical Insurance (Medicare, Part B)  a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 5, Unemployment  a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 6, Hazardous Substance Superfund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 7, Highway Trust Fund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

 Line 8, Airport and Airway Trust Fund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 9, Civil Service Retirement and Disability Fund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 10, Military Retirement Trust Fund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 11, Railroad Retirement Board Trust Fund a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00 Line 12, Black Lung a) Receipts 0.00 0.00 b) Disbursements 0.00 0.00Section B: Trust Fund Assets Line 1, Federal Old-Age and Survivors Insurance a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 2, Federal Disability Insurance a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 3, Federal Hospital Insurance (Medicare, Part A) a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 4, Federal Supplementary Medical Insurance (Medicare, Part B)  a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 5, Unemployment  a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 6, Hazardous Substance Superfund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 7, Highway Trust Fund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 8, Airport and Airway Trust Fund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 9, Civil Service Retirement and Disability Fund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 10, Military Retirement Trust Fund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 11, Railroad Retirement Board Trust Fund a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00 Line 12, Black Lung a) Net Assets End of Year 0.00 0.00 b) Intragovernmental Net Assets End of Year 0.00 0.00

Note 16 (Deferred Maintenance)

Section A

 Buildings, Structures and Facilities a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00 d) Condition Assessment e) Life Cycle f) Other Furniture, Fixtures and Equipment a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00 d) Condition Assessment e) Life Cycle f) Other Assets Under Capital Lease a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00 d) Condition Assessment e) Life Cycle

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

 f) Other Land a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00 d) Condition Assessment e) Life Cycle f) Other All Other Categories a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00 d) Condition Assessment e) Life Cycle f) Other Total Deferred Maintenance on General PP&E a) Low 0.00 0.00 b) High 0.00 0.00 c) Critical Maintenance 0.00 0.00Section C  Heritage Assets Line 10, Column (2), Total Deferred Maintenance on Heritage Assets 0.00 0.00 Line 10, Column (3), Total Deferred Maintenance on Heritage Assets 0.00 0.00 Line 10, Column (4), Total Deferred Maintenance on Heritage Assets 0.00 0.00Section E  Federal Mission Assets Line 10, Column (2), Total Deferred Maintenance on Federal Mission Assets 0.00 0.00 Line 10, Column (3), Total Deferred Maintenance on Federal Mission Assets 0.00 0.00 Line 10, Column (4), Total Deferred Maintenance on Federal Mission Assets 0.00 0.00Section G Stewardship Land Line 11, Column (2), Total Deferred Maintenance on Stewardship Land 0.00 0.00 Line 11, Column (3), Total Deferred Maintenance on Stewardship Land 0.00 0.00 Line 11, Column (4), Total Deferred Maintenance on Stewardship Land 0.00 0.00

Note 17 (Other Items)

Section A - Other Cash - USSGL1190NLine 6 - Total Other Cash 50,959,484,621.86 TIER Trial Balance 50,959,484,621.86 0.00Section B - Other General Property, Plant and Equipment

 Line 6, Column (2) - USSGL1890N 302,135.20 TIER Trial Balance 302,135.20 0.00Section C - Other Assets - USSGL1990N Line 6 - Other Assets 5,353,445,418.50 TIER Trial Balance 5,353,445,418.50 0.00Section D - Other Accrued Liabilities - USSGL 2190N Line 6 - Total Other Accrued Liabilities 2,118,382,328.99 TIER Trial Balance 2,118,382,328.99 0.00Section E - Contingent Liabilities - USSGL 2920N Line 6 -Total Contingent Liabilities 301,014.00 TIER Trial Balance 301,014.00 0.00Section F - Custodial Liabilities - USSGL 2980N Line 10, Total Custodial Liabilities 10,925,482,342.75 TIER Trial Balance 10,925,582,435.58 -100,092.83 FMS Change Section G - Other Liabilities - USSGL 2990N Line 1, Monitarized SDRs 0.00 0.00 0.00

 Line 2, Allocated SDRs 7,005,298,998.70 TIER Trial Balance 7,005,298,998.70 0.00 Lines 3 - 10 2,737,497,715.18 2,737,497,715.18 0.00Section H - Other Gains Line 6, USSGL 7190N 3,175,744,131.63 TIER Trial Balance 3,175,744,131.63 0.00Section I - Other Losses Line 6, USSGL 7290N 526,902,051.41 TIER Trial Balance 526,902,051.41 0.00

Note 18 (Loans Receivable and Loan Guarantee Liabilities)

Section B - Direct Loans Obligated Prior to Fiscal 1992Present Value Method Line 11, Column (2), Loans Receivable, Gross 871,052,059.35 FY 2003 PAR Note 3 871,052,059.35 0.00 Line 11, Column (6), Value of Assets Related to Direct Loans 1,157,577,535.26 FY 2003 PAR Note 3 1,157,577,535.26 0.00Allowance for Loss Method Line 11, Column (2), Loans Receivable, Gross 0.00 0.00 Line 11, Column (6), Value of Assets Related to Direct Loans 0.00 0.00Section C: Direct Loans Obligated After Fiscal 1991 Line 11, Column (2), Loans Receivable, Gross 54,397,556.35 FY 2003 PAR Note 3 54,397,556.35 0.00 Line 11, Column (6), Value of Assets Related to Direct Loans 32,841,944.08 FY 2003 PAR Note 3 32,841,944.08 0.00Section D - Defaulted Guaranteed Loans from Pre-1992 GuaranteesPresent Value Method Line 11, Column (2), Defaulted Guaranteed Loans Receivable, Gross 0.00 0.00 Line 11, Column (6), Value of Assets Related to Defaulted Guaranteed Loans Receivable,Net 0.00 0.00Allowance for Loss Method Line 11, Column (2), Defaulted Guaranteed Loans Receivable, Gross 0.00 0.00 Line 11, Column (6), Value of Assets Related to Defaulted Guaranteed Loans Receivable,Net 0.00 0.00

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

Section E - Defaulted Guaranteed Loans from Post-1991 Guarantees Line 11, Column (2), Defaulted Guaranteed Loans Receivable, Gross 0.00 0.00 Line 11, Column (6), Value of Assets Related to Defaulted Guaranteed Loans Receivable,Net 0.00 0.00Section F - Guaranteed Loans Outstanding

Line 11, Column (2), Outstanding Principal of Guaranteed Loans, Face Value 0.00 0.00

 Line 11, Column (3), Amount of Outstanding Principal Guaranteed 0.00 0.00Section G - Liability for Loan Guarantees

Present Value Method for Pre-1992 Guarantees Line 11, Column (2), Liabilities for Losses on Pre-1992 Guarantees, Present Value 0.00 0.00 Line 11, Column (3), Liabilities for Loan Guarantees for Post-1991 Guarantees, Present Value 0.00 0.00 Line 11, Column (4), Total Liabilities for Loan Guarantees 0.00 0.00Estimated Future Default Claims for Pre-1992 Guarantees Line 11, Column (4) Total Liabilities for Loan Guarantees 353,416,879.28 FY 2003 PAR Note 17 353,416,879.28 0.00Section H - Subsidy Expense for Post-1991 Direct LoansTotal Direct Loan Subsidy Expense Line 11, Column (2), Amount 5,897,306.21 Document from CDFI 5,897,306.21 0.00

Section I - Subsidy Expense for Post-1991 Loan Guarantees

Total Loan Guarantee Subsidy Expense Line 11, Column (2), Amount 0.00 0.00

Note 19 (Commitment and Contingencies)

Section A - Long Term Leases Line 21, Column 2, Capital Leases 103,697,472.49 TIER T/B 2940 106,804,917.71 #REF! BL2026 repo

 Line 21, Column 3, Operating Leases 155,568,874.00 PAR Note OP-XX 209,881,142.00 -54,312,268.00 BL 2024 did  Line 21, Column 4, Total Long Term Leases 259,266,346.49 259,266,346.49Section B - Unexpended Obligations

 Line 21, Column 2, From the Public 44,700,220,846.58 TIER T/B & CFOV 47,181,020,180.00 -2,480,799,333.42 BL 2002 & 2 Line 21, Column 3, From other Government Entitiies 416,341,747.92 TIER T/B & CFOV 608,722,353.00 -192,380,605.08 See attached  Line 21, Column 4, Total 45,116,562,594.50 TIER T/B & CFOV 47,789,742,533.00 -2,673,179,938.50 differences fSection C - Insurance Contingencies Line 21, Column 2, Possible Contingency 0.00 0.00 Line 21, Column 3, Insurance in Force 0.00 0.00Section D - Unadjudicated Claims Line 21, Total Unadjudicated Claims 0.00 0.00 Dept does nSection E - Other Contingencies claims and c Line 6, Total Other Contingencies 0.00 0.00 letter and PASection F - Other Commitments Line 6, Total Other Commitments 0.00 0.00 1/22/04 BL 3

See Dept PA

Note 20 (Human Capital)

Section A - Investments in Human Capital Line 21, Column 2, Fiscal 1999 Investments 0.00 0.00 Line 21, Column 3, Fiscal 2000 Investments 0.00 0.00 Line 21, Column 4, Fiscal 2001 Investments 0.00 0.00 Line 21, Column 5, Fiscal 2002 Investments 0.00 0.00 Line 21, Column 6, Fiscal 2003 Investments 0.00 0.00

Note 21 (Research and Development)

Section A - Investments in Basic Research Line 21, Column 2, Fiscal 1999 Investments 5,772,793.59 Doc. From Bureaus 5,772,793.59 0.00

 Line 21, Column 3, Fiscal 2000 Investments 8,186,777.00 Doc. From Bureaus 6,186,777.00 2,000,000.00 BL 2020 ind

 Line 21, Column 4, Fiscal 2001 Investments 9,042,758.00 Doc. From Bureaus 9,042,758.00 0.00

 Line 21, Column 5, Fiscal 2002 Investments 10,319,823.11 Doc. From Bureaus 10,319,823.11 0.00

 Line 21, Column 6, Fiscal 2003 Investments 11,362,412.49 Doc. From Bureaus 11,362,412.49 0.00

Section C - Investments in Applied Research

 Line 21, Column 2, Fiscal 1999 Investments 0.00 0.00 Line 21, Column 3, Fiscal 2000 Investments 0.00 0.00 Line 21, Column 4, Fiscal 2001 Investments 0.00 0.00 Line 21, Column 5, Fiscal 2002 Investments 52,608.78 Doc. From Bureaus 52,608.78 0.00

 Line 21, Column 6, Fiscal 2003 Investments 0.00 0.00

Section E - Investments in Development

 Line 21, Column 2, Fiscal 1999 Investments 0.00 0.00 Line 21, Column 3, Fiscal 2000 Investments 0.00 0.00 Line 21, Column 4, Fiscal 2001 Investments 0.00 0.00 Line 21, Column 5, Fiscal 2002 Investments 0.00 0.00 Line 21, Column 6, Fiscal 2003 Investments 0.00 0.00

Note 22 (Non-Federal Physical Property

Section A - Investments in Non-Federal Physical Property Line 21, Column 2, Fiscal 1999 Investments 0.00 0.00 Line 21, Column 3, Fiscal 2000 Investments 0.00 0.00 Line 21, Column 4, Fiscal 2001 Investments 0.00 0.00 Line 21, Column 5, Fiscal 2002 Investments 0.00 0.00

2/2/2004, 1:28 PM 
AGW: FACTS Notes vs. Financial Statement Footnote Review

For The Year Ended September 30, 2003

FACTS I NOTE SGL Account Reference

Amount from FACTS I NOTEReport Data (Department Level)

Agency Source DATA 

(Department Level)

Amount from Agency Source DATA (Department Level) Variance (4) - (6) 

 Line 21, Column 6, Fiscal 2003 Investments 0.00 0.00

Note 24 (Dept of Homeland Security Transfers)

Section A - Assets

 Line 1, Column 2, Transfers out to DHS 5,460,772,703.55 TIER 33,643,418.52 5,427,129,285.03 BL 14, 15 (C Line 1, Column 3, Transfers in to DHS 0.00 0.00 BL 21 (SS) d Line 2, Column 2, Transfers out to DHS 26,598,478.36 TIER 26,574,598.72 23,879.64 BL 09 (FLE)  Line 2, Column 3, Transfers in to DHS 0.00 0.00 Line 3, Column 2, Transfers out to DHS 0.00 0.00 Line 3, Column 3, Transfers in to DHS 0.00 0.00 Line 4, Column 2, Transfers out to DHS 1,026,271,774.27 TIER 1,021,463,747.20 4,808,027.07 BL 14,15 (CS Line 4, Column 3, Transfers in to DHS 0.00 0.00 Line 5, Column 2, Transfers out to DHS 83,857,524.97 TIER 83,857,524.97 0.00 Line 5, Column 3, Transfers in to DHS 0.00 0.00 Line 6, Column 2, Transfers out to DHS 1,044,050,509.63 TIER 1,276,049,973.26 -231,999,463.63 BL 09 (FLE)  Line 6, Column 3, Transfers in to DHS 0.00 0.00 Line 7, Column 2, Transfers out to DHS 19,989,531.42 TIER 19,989,531.42 0.00 Line 7, Column 3, Transfers in to DHS 0.00 0.00Section B - Liabilities Line 1, Column 2, Transfers out to DHS 144,515,967.19 TIER 150,643,925.53 -6,127,958.34 BL 14, 15 (C Line 1, Column 3, Transfers in to DHS 0.00 0.00 FLE underst Line 2, Column 2, Transfers out to DHS 50,655,060.00 TIER 334,541,557.00 -283,886,497.00 BL 14 (CS) d Line 2, Column 3, Transfers in to DHS 0.00 0.00 Line 3, Column 2, Transfers out to DHS 8,431,837.00 TIER 0.00 8,431,837.00 BL 09 (FLE)  Line 3, Column 3, Transfers in to DHS 0.00 0.00 Line 4, Column 2, Transfers out to DHS 2,520,163.06 TIER 0.00 2,520,163.06 BL 14 (CS) d Line 4, Column 3, Transfers in to DHS 0.00 0.00 Line 5, Column 2, Transfers out to DHS 0.00 0.00 Line 5, Column 3, Transfers in to DHS 0.00 0.00 Line 6, Column 2, Transfers out to DHS 1,597,108,526.35 TIER 1,602,603,983.69 -5,495,457.34 BL 14, 15 (C Line 6, Column 3, Transfers in to DHS 0.00 0.00

2/2/2004, 1:28 PM 
Comparison of Treasury’s FY 2003 AGW 

to the 

Final Department-wide Consolidated Financial Statements 

(Rounded to Millions) 

The Department of the Treasury prepares its Department-wide financial statements from a data 

warehouse. SGL balances, with various attributes, are submitted to the warehouse by Treasury’s 

sub organizations. The data is frozen (no updates) for preparation of the final statements. After 

preparation of the final statements that are rounded to millions the Department’s auditors provide 

“topside” audit adjustments that are also rounded to millions. 

We have provided tables (below) that compare the final AGW information to the Department’s 

final financial statement information, after rounding to millions, along with known and possible 

explanations for those differences. We identified rounding differences on the tables and more 

detailed explanations for other items following each table. 

We have also provided a review of the FACTS Notes following the financial statements review.

Split Schedule = There are errors indicated on the schedule because the Department entered its 

AGW information in whole dollars rather than to the penny. There are some instances where the 

FMS FACTS I balance sign (negative/positive) should be displayed as the opposite of what is 

shown (i.e., 5310N should be positive, 5909N & 7190F should be negative). 
Balance Sheet - Assets 

F/S Line 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs F/S 

Difference 

Explanation 

or Reference 

Balance Sheet

Intra-Governmental 

Assets 

(1) Fund Balance $53,910 $53,910 $0 

(2) Loans and Int.

Rec. $224,464 $224,463 $1 Rounding

(3) Advance - B Lung $8,244 $8,243 $1 Rounding

(4) Due From G Fund $6,511,415 $6,511,415 $0 

(5) Accts Rec & Int $825 $$825 $0 

(6) Other $27 $27 $0 

With the Public Assets 

(7) Cash, Foreign & Ot $73,020 $73,020 $0

(8) Gold and Silver $10,933 $10,933 $0 

(9) Loans and Int $1,190 $1,190 $0

(10) Investments & Int $9,254 $9,254 $0 

(11) Reserve Pos IMF $24,072 $24,072 $0 

(12) Invest in Internat $5,332 $5,332 $0 

(13) Tax, Trade Oth. $21,573 $21,573 $0

(14) Inventory & Rel $439 $439 $0

(15) PP&E $2,603 $2,603 $0 

(16) Other Assets $45 $45 $0 

2
(1) Balance Sheet – Liabilities & Net Position

F/S Line 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs. F/S 

Difference 

Explanation 

or Reference 

Balance Sheet

Intra-Governmental 

Liabilities 

(17) Federal Debt & Int $2,884,015 $2,884,015 $0 

(18) Loans Pay & Int $0 $0 $0 

(19) Other $527 $527 $0 

With the Public 

Liabilities

(20) Federal Debt & Int $3,919,055 $3,919,055 $0 

(21) Certs to Fed Res $2,200 $2,200 $0 

(22) All Draw Rights $7,005 $7,005 $0 

(23) Gold Carts Fed Re $10,924 $10,924 $0 

(24)Refunds & Draw $1,193 $1,193 $0

(25) DC Pension Lab. $8,305 $8,305 $0 

(26) Other $4,764 $4,762 $2 (1) 

Net Position

(27) Unexpended 

Apps $50,432 $50,433 $1

Beg Bal 

Rounding

Diff 

(28) Cumulative Res $58,925 $58,925 $0 

Balance Sheet Liabilities & Net Position – Explanations of Differences 

(1) Other Liabilities – Treasury uses this line to balance the statement for immaterial 

difference in intra-Treasury eliminations.

3
Statement of Changes in Net Position - Cumulative Results 

F/S Line 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs F/S 

Difference 

Explanation 

Reference 

Cumulative Results of 

Operations 

(29)Beginning Balance $53,647 $53,647 $0 

(30)Prior Period

Adjusts 28 28 $0

Budgetary Financing 

Sources 

(31) Apps Received N/A N/A N/A 

(32)Apps Trans In/Out N/A N/A N/A 

(33) Other Adjustments N/A N/A N/A 

(34) Apps Used $352,845 $352,845 $0

(35) Non-Ex. Rev $2,489 $2,489 $0 

(36) Donations of Cash $160 $160 $0

(37) Transfers In/Out ($1,657) ($1,657) $0 

(38) Other ($5) ($5) $0 

Budgetary Financing 

Sources

(39) Donations Prop ($12) ($12) $0 

(40) Accrued Int. Debt ($7,177) ($7,177) $0 

(41) Trans In/Out ($1,650) ($1,650) $0 

(42) Imputed Financing $729 $729 $0 

(43) Other ($13,224) ($13,224) $0

(44) Net Cost ($327,247) ($327,248) ($1) Rounding

(45) Ending Balance $58,925 $58,925 $0 

Statement of Changes in Net Position – Cumulative Results 

Explanations of Differences 

Note that there is a $231.00 difference between total net cost displayed on the Statement of 

Changes in Net Position – Cumulative Results (Department side) and Net Cost. The 

Department does not include custodial revenue in its calculation of net cost for the Net Cost 

by BFC note to its financial statements(Department Note 24). FMS includes it for the 

AGW. The Bureau of Public Debt (BL 10) failed to include the exchange attribute for 

$231.00 in custodial exchange revenue included in SGL 5990. The Department corrected 

the FACTS I data for this oversight. 

4
Statement of Changes in Net Position - Unexpended Appropriations

F/S Line 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line

Difference

AGW vs F/S 

Difference Explanation 

Reference 

Unexpended 

Appropriations 

(46)Beginning Balance $49,827 $49,828 ($1) Rounding

(30)Prior Period

Adjusts ($35) ($35) $0

Budgetary Financing 

Sources 

(47) Apps Received $357,817 $357,817 $0

(48)Apps Trans In/Out ($4,149) ($4,149) $0 

(49) Other Adjustments ($183) ($183) $0

(50) Apps Used ($352,845) ($352,845) $0

(51) Ending Balance $50,432 $50,433 ($1) Rounding

Note: There is a $9,325.00 difference between total net position on the balance sheet and 

the total on the statement of changes in net position. This is the result of custodial revenue 

 in the amount of $9,095.00 not being recognized on the statement of custodial activity by BL 25 

(OTS) 

 and earned custodial revenue in the amount of $230.00 not being recognized by BL 11 (BPA) in 

SGL 5990. 

5
Statement of Custodial Activity 

F/S Line 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs F/S 

Difference 

Explanation 

Reference 

Statement of

Custodial Activity 

(52) Individual Income $1,670,274 $1,670,274 $0 

(53) Corporate $194,264 $194,264 $0

(54) Estate and Gift $22,827 $22,827 $0 

(55) Excise $68,264 $68,264 $0 

(56) Railroad $4,359 $4,359 $0 

(57) Duties $8,385 $8,334 $51 (2) 

(58) Unemployment $6,635 $6,635 $0 

(59) Fed Reserve $21,878 $21,878 $0 

(60) Fines, Penalties $2,136 $2,187 ($51) (2)

(61) Refunds $301,087 $301,086 $1 Rounding

(62) Amts to Non Fed $402 $403 ($1) Rounding

(63) Amts to Fed $1,697,533 $1,697,533 $0 

Statement of Custodial Activity - Explanations of Differences 

(2) Duties $51M and Fines, Penalties, Interest and Other Revenue ($51) - The 

Department received a $51M manual adjustment from the Customs Service. Duties were 

reduced $51. However, upon receiving the detail for the adjustment, it was determined 

that Fines, Penalties, Interest and Other Revenue should have been reduced $51M. The 

AGW line balances are correct. 

6
Comparison of FACTS I Net Cost by BFC to Treasury Note 24 

The Department programmed Note 24 in its system to match the way FACT I programs 

Net Cost by BFC (except that Treasury does not include Custodial SGL 6330 and SGLs 

5990 & 5991 in the calculation of net cost). In addition, during the course of the 

Department’s FY 2002 audit, the Department’s auditors noted that gains and losses 

(SGL 7000 series) were included as cost on the FMS/FACTS I crosswalk. Treasury 

management agreed that this appeared to be incorrect and received informal concurrence 

from FASAB. Accordingly, Department Note 24 was adjusted to reflect losses as cost 

and gains as revenue. 

There is a $379,132.00 difference between the amount the Department reported as gross 

cost in “Inter-Departmental Agency Gross Cost.” The Department is unable to explain 

this classification difference without net cost information for every BL. The Department 

passed on requesting BL information from FMS because this difference appears to be

immaterial to the FR. 

The following is a comparison of the rounded AGW balances to Note 24.

7
Comparison of AGW to Treasury Note 24 

Gross Cost by BFC 

Note 24 Column 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs

Note 

Difference 

Explanation 

Reference 

Treasury Note 24 

Gross Cost 

(64) International Aff ($835) $2,323 ($3,158) (3) 

(65) Energy $0 $0 $0 

(66) Comm & Housing $2,322 $2,322 $0 

(67) Com & Reg Devlp $81 $81 $0 

(68) Education & Trng $417 $417 $0

(69) Income Security $0 $0 $0 

(70) Vets Benefits $337 $337 $0 

(71) Admin of Justice $2,359 $2,377 ($18) (4) 

(72) General Govt $25,612 $26,117 ($505) (5) 

(73) Net Interest $314,167 $314,168 $0 Rounding

(74) Total Gross Cost $344,461 $348,142 ($3,681) (6)

Explanations of Differences 

(3) International Affairs – ($3,158) difference. The difference is that the Department excludes 

gains from gross cost. The FR (with the public gross cost should also be increased by 

$192M. After the Department’s financial statements were issued the BFC assigned to the 

Treasury Fund Symbol for certain confiscated and vested Iraqi assets was changed by 

OMB from General Government to International Affairs.

(4) Administration of Justice – ($18M) difference. The difference is that the Department 

excludes gains from gross cost ($17M) and rounding ($1M). 

(5) General Government – ($505M) difference. The difference is that the Department excludes 

gains from gross cost. The FR (with the public gross cost should also be decreased by 

$192M. After the Department’s financial statements were issued the BFC assigned to the 

Treasury fund Symbol for certain confiscated and vested Iraqi assets was changed by OMB 

from General Government to International Affairs.

(6) Total Gross Cost – ($3, 681M) difference. Aggregation of (3), (4) and (5). 

8
Interdepartmental Cost Included in Gross Cost by BFC 

Note 24 Column 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs. 

Note 

Difference 

Explanation 

Reference 

Treasury Note 24 

Interdepartmental 

Amounts in 

Treasury Gross 

Cost 

(75) International Aff $217 $217 $0 

(76) Energy $0 $0 $0 

(77) Comm & Housing $84 $84 $0 

(78) Com & Reg Devlp $3 $3 $0 

(79) Education & Trng $0 $0 $0 

(80) Income Security $0 $0 $0 

(81) Vets Benefits $0 $0 $0 

(82) Admin of Justice $673 $673 $0 

(83) General Govt $8,351 $8,856 ($505) (7)

(84) Net Interest $157,370 $157,371 ($1) Rounding

(85) Total Gross Cost $166,698 $167,204 ($506) (8)

Explanations of Differences 

(7) General Government – ($505M) difference. The difference is that the Department excludes 

gains from gross cost... 

(8) Total Gross Cost – ($506M) difference. Aggregate of ($505M) General Government 

difference and ($1M) Net Interest rounding difference. 

 

9
Gross Earned Revenue By BFC

Note 24 Column 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs. 

Note 

Difference 

Explanation 

Reference 

Treasury Note 24 

Gross Earned 

Revenue 

(86) International Aff $482 $3,640 ($3,158) (9) 

(87) Energy $0 $0 $0 

(88) Comm & Housing $620 $620 $0 

(89) Com & Reg Devlp $2 $2 $0 

(90) Education & Trng $0 $0 $0 

(91) Income Security $0 $0 $0 

(92) Vets Benefits $0 $0 $0 

(93) Admin of Justice $39 $58 ($18) (10) 

(94) General Govt $4,654 $5,157 ($503) (11

(95) Net Interest $11,416 $$11,417 ($1) Rounding

(96) Total Gross 

Revenue $17,214 $20,894 ($3,680) (12)

Explanations of Differences 

(9) International Affairs – ($3,158M) difference. The difference is that the Department includes 

gains in gross revenue. 

(10) Administration of Justice – ($18M) difference. The difference is that the Department 

includes gains in gross revenue. 

(11) General Government – ($503M) difference. The difference is that the Department 

includes gains in gross revenue ($505M) and rounding ($2M). 

(12) Total Gross Revenue – ($3,680) difference. Aggregate of (9), (10), (11) and Net Interest 

rounding difference. 

10
Interdepartmental Amounts included in Earned Revenue By BFC 

Note 24 Column 

AGW Balances –

Rounded to 

Millions 

Treasury Financial 

Statements

Rounded to 

Millions 

Rounded 

Line 

Difference 

AGW vs. 

Note 

Difference 

Explanation 

Reference 

Treasury Note 24 

Interdepartmental 

Amounts in Earned 

Revenue

(97) International Aff $9 $9 $0 

(98) Energy $0 $0 $0 

(99) Comm & Housing $4 $3 $1 Rounding

(100) Com & Reg

Devlp $0 $0 $0

(101) Education & Trng $0 $0 $0 

(102) Income Security $0 $0 $0 

(103) Vets Benefits $0 $0 $0 

(104) Admin of Justice $32 $32 $0 

(105) General Govt $3,138 $3,645 ($507) (13)

(106) Net Interest $11,416 $11,417 ($1) Rounding

(107) Total Earned

Revenue $14,599 $15,106 ($507) (14)

Explanations of Differences 

(13) General Government – ($507) difference. The difference is that the Department includes 

gains in gross revenue ($505M) and FMS including SGLs 5990/5991 in the calculation of earned 

revenue. 

(14) Total Earned Revenue – ($507) difference. Explanation (13). 

11
AGW rounded Total Net Cost = $327,247 

Treasury f/s rounded Total Net Cost = $327,247 

There is a $171,742 difference displayed on the AGW. It results from FMS including a balance 

in SGL 6330N in net cost. The Department excludes this balance from net cost for its financial 

statements. The Department includes this balance on the statement of custodial activity. 

12
FACTS I Footnotes Review

Note 7 – Nonexchange Revenue and Related Receivables 

Section B – Nonexchange Revenue -- FACTS I edits indicate differences for BLs 

12(FLETC). BL 13(TFF), 15(Customs), and 19(ATF). These entities are not using SGL 

5801. FACTS I calculates that they should be using SGL 5801. These entities only debit 

receivables and credit custodial liability for accruals. 

Excise Taxes – The variances are related to Fines, Penalties and Administrative Fees 

($1.305M and $1.468M) are the result of a classification difference between the FACTS I 

Note and the Department’s note/Statement of Custodial Activity. Department does not 

include SGL 5320 or 5329 in this classification. Fines, Penalties are reported as Other 

Nonexchange revenue. See FACTS I classification Other Nonexchange Revenue.

Customs Duties – The variance of $51,083,534 was a manual error made to the 

Department’s Statement of Custodial Activity to Customs Duties. The adjustment should 

have been made to Customs Fines and Penalties. The line balances displayed on the 

AGW Department’s Statement of Custodial Activity is correct. 

Note 10 – Federal Debt Securities 

Section A - Securities Issued by Treasury – FY 2002 average interest rates for Foreign 

Government Series (2A) and State and Local Government Series (2C) were entered into 

FACTS I. 

Note 17 -- Other Items 

Section F - Custodial Liabilities - USSGL 2980N – The variance of $100,092 was due 

to FMS Change to Custodial Gold

13
Note 19 -- (Commitment and Contingencies)

Section A - Long Term Leases 

Capital Lease -- BL 2026 (FMS) did not report $3,107,445 in FACTS. 

Operating Lease – The variance of $54,312,268 was attributed to BL 2024 (OCC) did not 

report $78,322,669 in FACTS, and BL 2025 (OTS) reported $24,010,401 in FACTS that 

is not in the Department’s documentation. 

Section B - Unexpended Obligations – Majority of the variance was attributed to BL

2002 (DO) & 2006 (ATSB) reported the amounts as negatives in FACTS. See attached 

Excel file for detailed analysis of the variance for each BL. 

Section D, E & F - Unajudicated Claims and Pending Claims on Appeal & Other 

Contingencies 

During the course of compiling its annual financial statements, the Department does not 

collect information on all unadjudicated claims/ pending claims on appeal, other 

contingencies and other commitments at the bureau level. Please refer to our legal 

representation letter and Note 20 to the Department’s financial statements. 

The Financial Management requested that the Department enter $61.5 billion in 

commitments related to multilateral development banks (Ref: Note 20 to the 

Department’s financial statements). The Department entered the amount into FACTS I 

on January 22, 2004. 

Note 21 -- Research and Development 

Section A – Investments in Basic Research – The variance of $2,000,000 in FY 2000 

investments is in BL 2020 (BEP). BEP indicated that the bureau does not have access to 

enter investments in FACTS other than for the current fiscal year. Prior years 

investments were carried forward automatically by FMS FACTS. 

14
Note 21 – Department of Homeland Security Transfers 

Assets 

1. Cash and Other Monetary Assets - BL 14 & 15 (USCS) overstated cash transfers by 

$5,417,339,192.62. BL 03 (OIG) entered $13,824,000.00. The BL 03 amount was 

unexpended appropriations from Fund Balance with Treasury rather than cash. BL 21 

(USSS) did not enter its cash transfers of $4,033,907.59. 

2. Accounts Receivable – BL 09 (FLE) overstated accounts receivable transfers by 

$23,879.64. 

3. Taxes Receivable, Net – BL 14 & 15 (USCS) – overstated by $4,808,027.07 

4. Property Plant and Equipment – BL 09 (FLE) under reported PP&E by 

$231,999,463.63. 

5. Accounts Payable – BL 14 & 15 (USCS) did not include SGL 2140 balance of 

$6,510,442.56. BL 09 (FLE) understated by $951.27. BL 21 (USSS) overstated by 

$383,435.49. 

6. Benefits Due and Payable – BL 14 (USCS) entered $2,520,163.06. BL 14 did not have 

a balance in SGL 2160. 

7. Other Liabilities – BL 14 & 15 (USCS) classification and other errors generating 

$5,498,460.61 difference along with $3,003.27 from BL 09 (FLE). 

15
FACTS I Note 19

ATSB - 2006 BEP - 2020 DO - 2002 FinCen - 2012 BPF - 2044 Mint - 2022 OCC - 2

CFOV N 2,929,508 453,758 1,156,638,501 4,475,126 53,863,480 502,324 15,333

FACTS N (3,092,456) 0 (1,242,129,920) 4,473,307 53,863,480 0 

Difference 6,021,964 453,758 2,398,768,421 1,819 0 502,324 15,333

Caused by Negatives

In FACTS I (6,184,912) 0 (2,484,259,840) 0 0 0 

Remaning Difference (162,948) 453,758 (85,491,419) 1,819 0 502,324 15,333

CFOV F & I 225,312 4,083,825 97,922,514 6,019,843 1,759,102 18,527,101 9,514

FACTS F & I (225,313) 0 (113,699,241) 4,351,164 2,578,965 0 

Difference 450,625 4,083,825 211,621,755 1,668,679 (819,863) 18,527,101 9,514

Caused by Negatives

In FACTS I (450,626) 0 (227,398,482) 0 0 0 

Remaning Difference (1) 4,083,825 (15,776,727) 1,668,679 (819,863) 18,527,101 9,514