November 20, 1998

TO THE HEADS OF EXECUTIVE DEPARTMENTS AND AGENCIES

FROM:	G. Edward DeSeve//Signed//

		Acting Deputy Director for Management

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

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

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

3.  Effective Date.  The amendments are effective with financial statements prepared for fiscal years ending on and after September 30, 1998.

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

5.  Inquiries.  Further information concerning this memorandum may be obtained by contacting the Office of Management and Budget, Office of Federal Financial Management, Washington,

DC 20503, telephone (202) 395-3993.

6.  Copies.    Individual copies of this memorandum, as well as the amended version of OMB Bulletin 97-01, may be obtained from the OMB home page on the Internet at

http://www.whitehouse.gov/WH/EOP/omb.

Attachments

	LIST OF REPLACEMENT PAGES

 TO

OMB BULLETIN NO. 97-01  

	FORMATS AND INSTRUCTIONS

	FOR  THE

	FORM AND CONTENT OF 

	AGENCY FINANCIAL STATEMENTS

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

Instructions:

Replace the following pages for the reasons indicated:

9 	Added new paragraphs 2 and 3 and renumbered existing paragraphs to recognize that the

formats are illustrative only and may be modified and to clarify that comparative

statements are not required until the Year 2000. 

10	Renumbered paragraphs because of the additions of paragraphs 2 and 3 on page 9. 

13	Added a requirement for reporting on Year 2000 issues.

14

15	Replaced Consolidated Balance Sheet.  Deleted the captions “Governmental Assets” and

“Governmental Liabilities.”

16

17

18	1.  Removed reference to “Governmental Assets.”

2.  Added language to provide reporting guidance on intragovernmental assets.

3.  Defined “non-federal entity.”

4.  Provided that interest receivable is to be reported as part of related asset account.

5.  Provided guidance on reporting of receivables related to borrowings under certain

circumstances.

6.  Provided guidance on the reporting of special receipt accounts associated with

negative subsidies.

21

22

23	1.  Expanded the definition of liabilities covered by budgetary resources to include

certain unrealized resources available in the future.

2.  Deleted “Governmental Liabilities.”

3.  Provided for interest payable to be reported as part of related liability account.

4.  Provided guidance on reporting of negative subsidy allowances and positive and

negative loan guarantee liabilities.

5.  Changed title of “Pensions, Other Retirement Benefits, and Other Post-Employment

Benefits” to “Federal Employee and Veteran’s Benefits.”

6.  Provided that “Insurance Liabilities” are to be reported as “Other Liabilities.”

25	Replaced the Consolidating Statement of Net Cost.  Changed the format to include a

combined total column.

26

27

28

29	Revised “Instructions for the Statement of Net Cost” to clarify which costs are to be

included in inter-entity costs (See Program Costs) and to provide for the reporting of

combined totals. 

30	Replaced the Consolidating Statement of Changes in Net Positon for the purpose of

placing parenthesis where appropriate.

33	Replaced the Statement of Budgetary Resources with a Combining Statement of

Budgetary Resources to facilitate statement preparation.  Elimination of intra-agency

transactions are not required. 

34	Changed the instructions for the Statement of Budgetary Resources to provide for a

combining statement in lieu of a consolidated statement.

35	Changed the heading on the Statement of Financing to read “consolidated or combined”

to indicate that this statement may be either a consolidated or combined statement.

36

37	Changed the instructions for the Statement of Financing to provide for a combining

statement in lieu of a consolidated statement.

38	Modified the Statement of Custodial Activity to specify the agencies to which resources

were transferred and the amounts transferred to each agency. 

39	Amended the Instructions for the Statement of Custodial Activity to require the reporting

of the agencies to which resources were transferred and the amounts transferred to each

agency.

44	Revised Note 4 to remove the caption “Governmental Securities.”

45	Revised the Instructions for Note 4 to remove the discussion of “Governmental

Securities.”

46	Revised Note 6  to remove the caption “Governmental Securities.”

55	Modified the instruction in the first full sentence to read: “The sum of columns 2,3 and 5

less column 4 is reported as Defaulted Guaranteed Loans Receivable, Net (column 6).”

61

62	Amended the Instructions to Note 10 to provide an exception to the rule that all debt is to

be classified as not covered by budgetary resources.  The exception is credit program

debt and loan guarantee and other liabilities covered by budgetary resources.

63	Revised Note 11 to remove the caption “Governmental.”

64	Amended the definition of “Other Liabilities” by removing the discussion of clean-up

costs.   

68	Revised the title of Note 13 from “Pensions, Other Retirement Benefits, and Other Post-

Employment Benefits” to “Federal Employee and Veteran’s Benefits.”

69	Added Note 17, “Environmental Clean-up Costs.”

71

72	Added a requirement to disclose gross cost and earned revenue by budget functional

classification.”

73	Revised the disclosure requirements for non-exchange revenues to delete the requirement

to disclose revenue-related transactions in accordance with amendments to SFFAS No. 7.

77	Amended the reporting requirements for stewardship investments to limit reporting to

the current year for 1998 and, in subsequent years, report data on each year subject to

audit until five years of such data is reported. 

78	Revised the supplementary reporting requirements for custodial activities to include

factors affecting the collectibility of compliance assessments recognized as taxes

receivable and the amounts by which trust funds may be over or under-funded in

comparison with the requirements of law, if reasonably estimable.

	TECHNICAL AMENDMENTS

TO

OMB BULLETIN NO. 97-01  

	FORMATS AND INSTRUCTIONS

	FOR  THE

	FORM AND CONTENT OF 

	AGENCY FINANCIAL STATEMENTS

2.	The format displays in OMB Bulletin 97-01 are for illustrative guidance only.  They do not in and of themselves constitute mandatory accounting and reporting requirements. 

Agencies may modify the displays to best present the information for their programs.  In

doing so, they may add or remove lines and may use different words than those provided

in the displays.  The descriptions and displays in the statements must meet the

authoritative standards that govern the nature and purpose of the statements, the

recognition and measurement of items on the statements, and the required disclosures.

3.	Comparative financial statements are permitted but not required until reporting periods beginning after September 30, 1999 (FY 2000).  Further guidance on comparative

reporting will be provided in a future form and content bulletin. When comparative statements are presented, footnotes should be written so as to contain the information

necessary for full disclosure of both years. 

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

5.	Round dollar amounts to the nearest whole dollar, thousand, or million based upon informative value to the reporting entity.  Maintain the chosen rounding level throughout

the principal statements and footnotes.  Ensure that individual line items add up to the

totals by adjusting the line items for differences created by the rounding process rather

than adjusting column totals.

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

7.	Exclude statement line items, footnotes, and lines or columns in footnotes that are not informative for the reporting entity.  For example, for a line item for which the referenced

account balance is immaterial, combine the amount into another appropriate line and

retitle the line as appropriate.  If the referenced account balance is not applicable to the

reporting entity, omit it.

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

should not aggregate to an amount which is material. 

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

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

body of the financial statements. 

11.	Financial statements prepared in accordance with this Bulletin may be aggregated or disaggregated in different ways depending on the nature of the statement.  Beginning with

the fiscal year (FY) 1997 financial statements, when agencies present disaggregated

information for component organizations, the total column for the entity as a whole shall

reflect consolidated totals net of intra-entity transactions.

	When a reporting entity presents its financial statements in a single column format, the

statements are referred to as consolidated statements.  Financial statements that use a

multi-column format to present information on an entity’s major components or lines of

business as well as the consolidated amounts are referred to as consolidating statements.  

Intra-entity transactions needed to arrive at the consolidated amounts should also be

presented in a column on the face of the consolidating statements.

11.	A reporting entity shall include franchise funds and other intragovernmental support revolving funds among the activities covered by its financial statements.  If information

about the assets, liabilities, costs and revenues of these franchise funds and

intragovernmental support revolving funds are not separately disclosed in the entity's

principal financial statements, then condensed information as described on page 78 of this Attachment shall be reported as required supplemental information, in accordance with

the applicable SFFASs.  In addition, all franchise funds and intragovernmental support

revolving funds shall also report as required supplementary information, the segment

information described on page 78. 

12.	FASAB has published an Implementation Guide to SFFAS No. 7, Accounting for Revenue and Other Financing Sources, which provides non-authoritative guidance for the preparation of all the principal statements except the balance sheet.  It may be consulted

for definitions, explanations, and rationale for the new statements.  A case study

illustrates journal entries that support the preparation of the statements.

13.	Reporting entities should assure that information in the financial statements is presented in accordance with the requirements of this bulletin and that the underlying records fully

support the information.  If an entity is not yet using the accounts and data elements of

the U.S. Government Standard General Ledger (SGL), the ledger accounts and data

elements used should be cross-walked to those of the SGL.   

	The Department of the Treasury will issue separate guidance providing a crosswalk from

the accounts of the SGL to the financial statements and footnotes contained in this Bulletin.

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

program performance.

	The performance measures presented in the overview should relate to the programs’

purposes and goals, be consistent with measures previously included in budget documents and

other materials related to implementation of GPRA, and linked to the programs presented in the

Statement of Net Cost.  The measures in the overview should be limited to the entity's most

significant program and financial measures. Additional measures should be presented as “Other

Accompanying Information.”  Management has broad discretion in the manner in which

performance information is displayed.  Among the options available to management is  a

statement format similar to the Statement of Program Performance Measures illustrated in

SFFAC No. 2.  Management’s display of performance information should include sufficient

explanatory information that should help readers understand the significance of the measures, the

results, and any deviations from goals or plans.

Reporting Year 2000 (Y2K) Issues

	Report the following information in the Overview/Management Discussion and Analysis:  (1)  A discussion of the agency’s state of readiness (including the status of efforts/current phase,

estimated timetable for completing remaining phases, impact of non-readiness of third parties

with which the agency has a material relationship); 	(2) The costs to address the agency’s Y2K issues, both historical and estimated future costs.  Include both the costs to fix and replace

systems;  (3) The risks of Y2K issues to the agency, including any anticipated effects on agency

operations.  Include a description of the most likely worst case scenario; and  (4) The agency’s

contingency plan(s), including how the agency is preparing to handle most likely worst case

scenarios.  If the agency does not have a contingency plan, disclose this fact, whether the agency

intends to create one, and the timetable for doing so.

Limitations of the Financial Statements

	This section should state that: (1) The financial statements have been prepared to report

the financial position and results of operations of the entity, pursuant to the requirements of 31

U.S.C. 3515(b); (2)  While the statements have been prepared from the books and records of the

entity in accordance with the formats prescribed by OMB, the statements are in addition to the

financial reports used to monitor and control budgetary resources which are prepared from the

same books and records; (3)  The statements should be read with the realization that they are for

a component of the U.S. Government, a sovereign entity.  One implication of this is that

liabilities cannot be liquidated without legislation that provides resources to do so. 

Department/Agency/Reporting entity 

CONSOLIDATED BALANCE SHEET

As of September 30, XXXX

(in dollars/thousands/millions)                     

ASSETS                                                   				 	       	  

     Entity:      

         Intragovernmental 

             Fund Balance with Treasury (Note 2)					$   xxx

             Investments  (Note 4)						    	     xxx

             Accounts receivable, net (Note 5)					        	     xxx

             Other (Note 6)                               				     	                 xxx

        Total intragovernmental							                 xxx	

         Investments  (Note 4) 	                               			     	                 xxx

        Accounts receivable, net (Note 5)                    		     	  	                 xxx

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

        Cash and other monetary assets (Note 3)			     	                 xxx 

        Inventory and related property, net (Note 8)	         	     		                 xxx

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

        Other (Note 6)                            					                 xxx

   Total entity									              x,xxx

    Non-Entity:      

         Intragovernmental 

            Fund balance with Treasury (Note 2)					$   xxx

            Accounts receivable, net (Note 5)				    	                 xxx

            Other (Note 6)						     	                 xxx

        Total intragovernmental	

        Accounts receivable, net (Note 5)				    	                xxx

        Taxes Receivable (Note 5a)						                xxx

        Cash and other monetary assets (Note 3)			     	                xxx 

        Other (Note 6)							 	                xxx 

    Total non-entity								             x,xxx

Total Assets							          		          $ x,xxx

	______________________________________________________________

	The accompanying notes are an integral part of these statements.

LIABILITIES                                             

    Liabilities Covered by Budgetary Resources:

        Intragovernmental:

            Accounts payable		                     				         $   xxx

            Environmental cleanup costs (Note 17)				              xxx

	Debt (Note 10)	 						              xxx

	Other (Notes 11, 12 and 14)	 					              xxx

        Total intragovernmental							    	  xxx	

        Accounts payable	                           				              xxx

        Loan Guarantees (Note 7)		             			              xxx

        Debt held by the public (Note 10)        	          				              xxx

        Federal employee and veterans’ benefits (Note 13)		     	              xxx

        Environmental cleanup costs (Note 17)					              xxx

        Other (Notes 11, 12 and 14)		         				              xxx

    Total liabilities covered by budgetary resources                		           x,xxx

     Liabilities not Covered by Budgetary Resources: 

         Intragovernmental:

            Accounts payable	                          			      	              xxx

            Debt (Note 10)	 						              xxx 

            Environmental cleanup costs (Note 17)				              xxx

	Other (Notes 11, 12 and 14)						              xxx

         Total intragovernmental						              xxx

         Accounts payable	                           				              xxx

         Debt held by the public (Note 10)                  				              xxx 

         Federal employee and veterans’ benefits (Note 13) 	 		              xxx

         Environmental cleanup costs (Note 17)				              xxx

         Other (Notes 11, 12 and 14)	 					              xxx

      Total liabilities not covered by budgetary  resources                 		           x,xxx

  Total Liabilities 							                     $x,xxx

NET POSITION 

    Unexpended Appropriations (Note 15)				 	       $    xxx

    Cumulative Results of Operations                        				             xxx

Total Net Position 								             xxx

Total Liabilities and Net Position                     				       $ x,xxx

	________________________________________________________________

	The accompanying notes are an integral part of these statements.

	INSTRUCTIONS FOR THE BALANCE SHEET 

	The balance sheet presents, as of a specific time, amounts of future economic benefits owned or managed by the reporting entity exclusive of items subject to stewardship reporting

(assets), amounts owed by the entity (liabilities), and amounts which comprise the difference (net

position).  The balance sheet presents assets available for use by the reporting entity (entity

assets) separately from those managed by the reporting entity but not available for use in its

operations (non-entity assets).  The balance sheet also separately presents liabilities covered by

budgetary resources and liabilities not covered by budgetary resources.

	The balance sheet displayed on the previous pages illustrates consolidated single column

comparative information.  Reporting entities preparing financial statements in accordance with

this bulletin may present similar information or may present information in separate columns for

their primary components, e.g., bureaus or major lines of business. 

	Reporting entities should present comparative totals for the entity as a whole to allow the

reader to make appropriate comparisons with prior periods.  Entities may also elect to present

comparative data for their primary components as supplemental information.  

ASSETS

	Assets are tangible or intangible items owned by the Federal Government which would

have probable economic benefits that can be obtained or controlled by a Federal Government

entity.  The assets of Federal agencies are classified as entity assets and non-entity assets.  Both

entity assets and non-entity assets are further divided into two sub-sections: intragovernmental

and governmental assets.  These terms are defined below and in SFFAS No. 1.

Entity Assets.  These are assets which the reporting entity has authority to use in its operations.  The authority to use funds in an entity's operations means that entity management has the

authority to decide how funds are used, or management is legally obligated to use funds to meet

entity obligations, e.g., repay loans from Treasury.

Non-Entity Assets.  These are assets that are held by an entity but are not available to the entity.  An example of non-entity assets are income tax receivables, which the IRS collects for the U.S.

government but has no authority to spend.

Intragovernmental Assets.  These assets arise from transactions among Federal entities.   These assets are claims of a Federal entity against other Federal entities.  Report “intragovernmental”

assets separately from assets that arise from transactions of the Federal Government or an entity

of the Federal Government with non-federal entities, the Federal Reserve and Government-

Sponsored Enterprises.  The term "non-federal entity" encompasses domestic and foreign persons

and organizations outside the U. S. Government.

Fund Balances with Treasury.  The aggregate amount of the entity's accounts with Treasury for which the entity is authorized to make expenditures and pay liabilities.  This account includes

clearing account balances and the dollar equivalent of foreign currency account balances. 

Foreign currency account balances reported on the balance sheet shall be translated into U.S.

dollars at exchange rates determined by the Treasury and effective at the financial reporting date.  

To the extent that the reporting entity maintains fund balances in deposit, suspense, and clearing

accounts that are not available to finance the entity's activities, those balances should be reported

as non-entity assets.

Investments.  Investments in Federal securities shall be reported separately from investments in non-Federal securities.  Investments in Federal securities includes non-marketable par value

Treasury securities, market-based Treasury securities, marketable Treasury securities, and

securities issued by other Federal entities.  Non-Federal securities includes those issued by State

and local governments, private corporations, and government-sponsored enterprises. 

Investments are normally reported at acquisition cost or amortized acquisition cost (less an

allowance for losses, if any).   The components of investments, including the market value of

market-based and marketable Treasury securities, shall be disclosed.  See SFFAS No. 1 for

further information on investments in par value Treasury securities and in marketable and

market-based Treasury securities expected to be held to maturity.  

Accounts Receivable, Net.  Federal entity claims for payment from other entities.  Gross receivables shall be reduced to net realizable value by an allowance for doubtful accounts. 

Disclose the method(s) of calculating the allowance for doubtful accounts and the dollar amount

of the allowance.

Interest Receivable, Net.  Interest income earned but not received as of the reporting date.  Report interest receivable as a component of the appropriate asset accounts.  No interest shall be recognized as revenue on accounts receivable or investments that are determined to be

uncollectible until the interest is actually collected.  Accrued interest on uncollectible accounts

receivable and an offsetting allowance for uncollectible interest shall be disclosed.  

Interest receivable related to pre-1992 and post-1991 direct loans and acquired defaulted

guaranteed loans shall be reported as a component of credit program receivables and related

foreclosed property. 

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

Advances are cash outlays made by a Federal entity to its employees, contractors, grantees or

others to cover a part or all of the recipients' anticipated expenses or as advance payments for the

costs of goods and services the entity receives.  Prepayments are payments made by a Federal

entity to cover certain periodic expenses before those expenses are incurred.  Progress payments

on work in process are not to be included in advances and prepayments. 

Credit Program Receivables and Related Foreclosed Property, Net.  The net value of credit program receivables and related foreclosed property are considered an entity asset if the entity

has the authority to determine the use of the funds collected or if the entity is legally obligated to

use the funds to meet entity obligations, e. g., loans payable to Treasury.

Receivable from Borrowings.  When a loan guarantee program, which is generating negative subsidy, guarantees a loan and the lender has not disbursed the loan as of the balance sheet date,

no receivable from borrowings to be made in the subsequent year will be reported.  It is sufficient

to report the undelivered order which must be recorded to obligate the funds and which must be

disclosed as part of the total undelivered orders.

Negative Subsidies and Downward Re-estimates of Subsidy.  Special receipt accounts for negative subsidies and downward subsidy re-estimates are to be included in the credit reporting

entity’s financial statements.  Any assets in the accounts should be shown as non-entity assets

and should be offset by intra-governmental liabilities covered by budgetary resources.

Cash and Other Monetary Assets.  Cash resources and all other monetary assets.   Cash consists of: (i) coins, paper currency and readily negotiable instruments, such as money orders,

checks, and bank drafts on hand or in transit for deposit; (ii) amounts on demand deposit with

banks or other financial institutions; (iii) cash held in imprest funds; and, (iv) foreign currencies,

which, for accounting purposes, shall be translated into U.S. dollars at the exchange rate on the

financial statement date.  Other monetary assets include gold, special drawing rights, and U.S.

Reserves in the International Monetary Fund.  This category is principally for use by the

Treasury Department.  The amount of cash and other monetary assets that the reporting entity

holds and is authorized to spend is entity cash.  The cash and other monetary assets that a Federal

entity collects and holds on behalf of the U.S. government or other entities is non-entity cash and

other monetary assets.  The components of cash and other monetary assets shall be disclosed.

LIABILITIES

	A liability is a probable future outflow or other sacrifice of resources as a result of past

transactions or events.  Financial statements shall recognize probable and measurable future

outflows or other sacrifices of resources arising from (1) past exchange transactions, (2)

government-related events, (3) government-acknowledged events, or (4) nonexchange

transactions that, according to current law and applicable policy, are unpaid amounts due as of

the reporting date.  SFFAS No. 5 describes the general principles governing the recognition of a

liability.  

	Liabilities shall be recognized when they are incurred regardless of whether they are

covered by available budgetary resources.  This includes liabilities related to appropriations

canceled under "M" account legislation.  

	Liabilities of Federal agencies are classified as liabilities covered or not covered by

budgetary resources.  These are both further divided into two sub-sections: intragovernmental

and governmental liabilities.  These terms are defined below and in SFFAS No. 1.

Liabilities Covered by Budgetary Resources.  Liabilities incurred which are covered by realized budgetary resources as of the balance sheet date.    Budgetary resources encompass not

only new budget authority but also other resources available to cover liabilities for specified

purposes in a given year. Available budgetary resources include: (1) new budget authority, (2)

spending authority from offsetting collections (credited to an appropriation or fund account), (3)

recoveries of unexpired budget authority through downward adjustments of prior year

obligations, (4) unobligated balances of budgetary resources at the beginning of the year or net

transfers of prior year balances during the year, and (5) permanent indefinite appropriations or borrowing authority, which have been enacted and signed into law as of the balance sheet date,

provided that the resources may be apportioned by OMB without further action by the Congress

or without a contingency having to be met first.  

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

Intragovernmental Liabilities.  These liabilities are claims against the entity by other Federal entities.  Report intragovernmental liabilities separately from claims against the reporting entity

by non-federal entities, the Federal Reserve and Government-Sponsored Enterprises. 

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

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

Debt.  Amounts borrowed from the Treasury, the Federal Financing Bank, other Federal agencies, or the public under general or special financing authority (e.g., Treasury bills, notes,

bonds and FHA debentures).  The components of debt shall be disclosed.    

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

the amount of known and estimated losses to be payable.

Negative Allowance for Subsidy and Loan Guarantee Liability.  When the total loan guarantee liability for all credit programs of a reporting entity is negative, it should be reported

as an asset.  If a loan guarantee liability is the result of both positive and negative amounts for the

various components, the total will be shown as a liability, and negative components disclosed.

Lease Liabilities.  This item represents the liability for capital leases.  Report the lease liability as a component of the “Other Liabilities” line item on the balance sheet and disclose the components of and other information about the capital lease liability in a separate footnote (See

Note 12).   According to OMB Circular A-11, "Preparation and Submission of Budget Estimates," capital leases entered into during FY 1992 and thereafter are required to be fully funded in the first year of the lease.   

Federal Employee and Veterans’ Benefits.  Entities that are responsible for accounting for pensions, other retirement benefits, and other post-employment benefits should calculate and

report these liabilities and related expenses in accordance with SFFAS No. 5.    Federal employee

and veterans’ benefits include the actuarial portion of these benefits.  It does not include liabilities related to ongoing continuous expenses such as employees’ accrued salary, accrued annual leave, the unpaid portion of employee benefits, and other benefits that are currently due,

which are reported in the “Other liabilities” line item. The portion of the liabilities covered by budgetary resources, i.e., the amount for which assets are available to pay benefits, shall be

reported separately from the amount for which budgetary resources are not available.  Disclose

the liabilities, assumptions used, and the components of expense for the period for pensions,

other retirement benefits, and other post-employment benefits.

Insurance Liabilities.  Report insurance liabilities as a component of the “Other Liabilities” line item on the balance sheet and disclose insurance liabilities in a separate footnote (See Note 14). Entities with Federal insurance and guarantee programs except social insurance and loan

guarantee programs shall recognize a liability for unpaid claims incurred, resulting from insured

events that have occurred as of the reporting date.  The amount recognized is the liability known

with certainty plus an accrual for a contingent liability recognized when an existing  condition,

situation, or set of circumstances involving uncertainty as to possible loss exists and the

uncertainty shall ultimately be resolved when one or more future events occur or fail to occur, a

future outflow or other sacrifice of resources is probable, and the future outflow or sacrifice of

resources is measurable.  Life insurance programs shall recognize a liability for future policy

benefits in addition to the liability for unpaid claims incurred. 

Other Liabilities.   This item covers liabilities that are not recognized in specific categories.  This includes (but is not limited to): capital leases, insurance, advances and prepayments for

goods to be delivered or services to be performed, deposit fund amounts held in escrow,

liabilities related to ongoing continuous expenses such as employees' salary and benefits, accrued

entitlement benefits, and accrued employee annual leave.  Also included are amounts payable by

the Federal entity for benefits, goods or services provided under the terms of a program, as of the

Federal entity’s reporting date, whether or not such amounts have been reported to the Federal

entity (e.g., estimated payments due to health providers for services that have been rendered and

that will be financed by the Federal entity but have not yet been reported to the Federal entity). 

This item also covers estimated losses for claims or other contingencies if (1) a past event or

exchange transaction has occurred (e.g., a Federal entity has breached a contract with a non-

Federal entity) as of the date of the statements, (2) a future outflow or other sacrifice of resources

is probable, and (3) the future outflow or sacrifice of resources is measurable (i.e., the amount

can be reasonably estimated).  Do not include environmental cleanup costs which should be

reported as “Environmental Liabilities.”    

Examples of claims or other contingencies include: (1)  Indemnity Agreements --

reimbursements due to licensees or contractors for losses incurred in support of Federal

activities; (2)  Adjudicated Claims -- claims against the Federal Government that are in the

process of judicial proceedings; (3)  Commitments to International Institutions -- payments due

to international financial institutions, and (4)  Cleanup costs -- costs of removing, containing,

and/or disposing of (1) hazardous waste from property or (2) material and/or property that

consists of hazardous waste at permanent or temporary closure or shutdown of associated PP&E. 

Separate reporting of items within other liabilities is appropriate if the amounts are material. 

Environmental Cleanup Costs.  SFFAS No. 5 provides criteria for recognizing a contingent liability and shall be applied to determine if cleanup costs should recognized as  liabilities and/or

disclosed in the notes.   SFFAS No. 6 supplements the liability standard by providing guidance

for recording cleanup costs related to general PP&E and stewardship assets used in Federal

operations.  The guidance applies to cleanup costs from Federal operations known to result in

hazardous waste which the Federal Government is required by Federal, State and/or local statutes

and/or regulations to cleanup.  Depending on the materiality of the amount, the liability for

cleanup costs may be displayed separately or included with other liabilities.  The footnote

disclosures required for liabilities associated with cleanup costs are also described in SFFAS No.

6.

Department/Agency

CONSOLIDATING STATEMENT OF NET COST

For the year ended September 30,

(in dollars/thousands/millions)

				Suborgani-	Suborgani-	Suborgani-	Combined	Intra-agency	Consolidated	    	 				zation A	zation B	zation C		Total		Eliminations	Total

COSTS:									(Note)

Crosscutting Programs

    Program A:

	Intragovernmental	 $ xxx		$    --       	$xxx	   	  $xxx 	 	$xxx	       	$xxx

	With the public		    xxx		      --		  -----	   	     xxx		   xxx 	         	 xxx

		Total		    xxx  	    	      --		  xxx  	 	    xxx	  	   xxx	         	 xxx

  	Less earned revenues	    (xx)		      --	 	  (xx)  		  ( xxx)   	   (xx)	             ( xxx)

	Net program costs	 $ xxx 		      --		$xxx 	  	   $xxx 		$ xxx 	       	$xxx

Other Programs  (Note xx )

    Program B:			     --		     xxx	    	     --		      xxx 		   xxx 	        	 xxx		

    Program C:    			     --  	      	     xxx		     --	       	      xxx	      	    xxx 	         	 xxx

    Program D:            	      	   xxx		     xxx		     --  		      xxx 		    xxx	        	 xxx

    Program E:			     --	     	        --		   xxx           	      xxx	     	    xxx	         	 xxx

    Program F:			     --		        --		   xxx	    	      xxx		    xxx	         	 xxx

    Other programs		     --	  	        --	 	   xxx		      xxx		    xxx	         	 xxx

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

Cost not assigned to programs   	  xxx		     xxx	 	   xxx		       ..      	    xxx	         	 xxx

 Less earned revenues not 

    attributed to programs	   	 ( xxx) 		  ( xxx)	    	  ------ 		   (xxx)	    	  (xxx)          	(xxx)

DEFERRED MAINTENANCE  (Note)

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

_________________________________	______________________________________________________________

	The accompanying notes are an integral part of these statements.

	Instructions for the Statement of Net Cost

	The Statement of Net Cost is designed to show separately the components of the net cost of the reporting entity's operations for the period. However, the organizational structure and

operations of some entities are so complex that to fully display their suborganizations’ major

programs and activities may require supporting schedules to supplement the information in the

Statement of Net Cost.  The supporting schedules shall be included in the notes to the financial

statements.

	Net cost of operations is the gross cost incurred by the reporting entity less any exchange revenue earned from its activities.  The gross cost of a program consists of the full cost of the

outputs produced by that program plus any non-production costs that can be assigned to the

program (non-production costs are costs linked to events other than the production of goods and

services).  The net cost of a program consists of gross cost less related exchange revenues.  By

disclosing the gross and net cost of the entity's programs, the Statement of Net Cost provides

information that can be related to the outputs and outcomes of the programs and activities.

	The Statement of Net Cost and related supporting schedules classify revenue and cost

information by suborganization or responsibility segment and, to the extent practicable, within

each classification by major program.  (Suborganizations are considered to be generally

equivalent to responsibility segments.)    

	Preparers of the Statement of Net Cost should decide the exact classification of

suborganizations and major programs based on the missions and outputs described in its GPRA

strategic and annual plans, the entity’s budget structure, and the guidance for defining and

structuring responsibility segments presented in SFFAS No. 4.        

	The Statement of Net Cost and related supporting schedules should show the net cost of

operations for the reporting entity as a whole and its suborganizations and programs.  This can be

accomplished by reporting by program (1) the gross cost of goods and services provided to the

public and government agencies (intragovernmental) at a price, (2) related exchange revenues,

(3) the excess of costs over exchange revenues (net program costs) and (4) the gross cost of

goods, services, transfers and grants provided to the public and government agencies without

charge, and by reporting for the suborganization or entity as a whole the costs that cannot be

assigned to specific outputs or programs and the exchange revenues that cannot be attributed to

specific outputs or programs.	 	    	

	The Statement of Net Cost illustrated in this document provides an example of how

information can be displayed for an entity with a complex organizational and program structure,

a limited number of  programs carried out by more than one suborganization, and the majority of

its programs carried out within a specific suborganization or responsibility segment.  At a

minimum, reporting entities should define and establish responsibility segments for cost

accumulation and reporting and report the full cost assigned to each responsibility segment.     

Reporting entities preparing a combined statement of financing should include a “Combined Total” column in the statement of net cost.  The combined statement of financing or schedule,

containing the same information, presented in the notes should reconcile to the combined total

net cost of operations.  Include a note reference to the “Combined Total” column alerting

statement users that the combined statement of financing or equivalent schedule does not include

intra-entity eliminations.

Program Costs.  These costs include the full costs of the program outputs and consist of the direct costs and all other costs that can be directly traced, assigned on a cause and effect basis, or

reasonably allocated to the program outputs.  Program costs also include any non-production

costs that can be assigned to the program but not to its outputs. The costs of program outputs

shall include the costs of services provided by other entities whether or not the providing entity is

fully reimbursed.  See SFFAS No. 4 for a detailed discussion of full costs and inter-entity costs.

The costs of program outputs shall also include costs that are paid in total or in part by other

entities to the extent that accounting standards require them to be recognized in financial

statements.  For fiscal years 1998 and 1999, employer entities shall recognize inter-entity costs

only for pensions, other retirement benefit, other post-employment benefits, and losses in

litigation proceedings in accordance with OMB memorandum “Technical Guidance for the

Implementation of Managerial Cost Accounting Standards for the Federal Government” dated

April 6, 1998.  See SFFAS No. 5 for further details on the amounts to recognize.  

Costs related to the production of goods and services provided to other programs shall be

reported separately from the costs of goods, services, transfers, and grants provided to the public. 

The former costs are labeled “governmental” on the illustrative statement and schedules; the

latter are labeled “public.”

Costs related to the production of outputs shall be reported separately from costs that are not

related to the production of outputs (i.e., non-production costs).  In addition, the non-production

costs listed below shall be reported separately from other non-production costs, if incurred:

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

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

∙	The acquisition cost of acquiring stewardship land

	Agencies should consider differentiating other significant costs if by doing so the

usefulness of the statements would be improved either because the amount of a particular cost is

large or because of its special nature.  For example, when reporting on a program that makes

transfer payments, it may be useful to differentiate between the transfer payments and

administrative costs.  

Earned Revenues.  These revenues are exchange revenues, which arise when a Federal entity provides goods and services to the public or to another government entity for a price.  The full

amount of exchange revenues is to be reported on the Statement of Net Cost or supplementary

schedule, regardless of whether the entity is permitted to retain the revenues in whole or in part. 

Any portion of exchange revenues of the entity which cannot be retained by the entity is reported

as a transfer-out on the statement of changes in net position.  See SFFAS No. 7 for information

on exchange revenues.  

Earned revenues should be deducted from the full cost of outputs or outcomes to determine their

net cost unless it is not practical or reasonably possible to do so.  If that cannot be done, earned

revenue should be deducted from the gross cost of programs to determine the net program costs

or, if that is not practical or reasonably possible, from the costs of suborganizations to determine

the suborganization's net cost of operations.  There are no precise guidelines to determine the

degree to which earned revenue can reasonably be attributed to outputs, outcomes, programs, or

suborganizations.  The attribution of earned revenues requires the exercise of managerial

judgment. In exercising this judgment, it is important to provide readers of the Statement of Net

Cost with the ability to ascertain whether exchange revenues are sufficient to cover the costs

incurred to produce the goods or services involved. 

Net Program Costs.  This is the difference between a program's gross costs and its related exchange revenues.    If a program does not earn any exchange revenue, there is no netting and

the term used might be “total program costs.”

Costs Not Assigned to Programs.  A reporting entity and its suborganizations may incur (a) high level general management and administrative support costs that cannot be directly traced,

assigned on a cause-and-effect basis, or reasonably allocated to segments and their outputs and

(b) non-production costs that cannot be assigned to a particular program.  These costs are part of

the entity and suborganization costs and should be reported on the Statement of Net Cost as

"costs not assigned to programs."  

Earned Revenues Not Attributed to Programs.  Earned revenue that is insignificant or cannot be attributed to particular outputs or programs should be reported separately as a deduction in

arriving at net cost of operations of the suborganization or reporting entity as a whole.  

Deferred Maintenance.  Deferred maintenance is maintenance that was not performed when it should have been or was scheduled to be performed and that is delayed until a future period. 

Maintenance includes preventative maintenance, normal repairs, replacement of parts and

structural components, and other activities needed to preserve the asset so that it continues to

provide acceptable services and achieves its expected life.  No amount shall be recognized on the statement of net cost for deferred maintenance.  However, the statement shall include a note

reference in lieu of a dollar amount.

Net Cost of Operations.  This is the gross cost incurred by the reporting entity less any exchange revenue earned from its activities.  This amount represents the net cost of a suborganization or entity that is funded by sources other than exchange revenues.  The financing

sources for net cost of operations are reported on the Statement of Changes in Net Position. 

	Preparers are encouraged to consult the non-authoritative Implementation Guide to SFFAS No. 7, Accounting for Revenue and Other Financing Sources, which FASAB issued in conjunction with SFFAS No. 7, for illustrations and explanations designed to assist in

understanding and applying the standards for classifying, recognizing, and measuring inflows of

resources to the Federal Government and its component reporting entities.

Department/Agency/Reporting Entity

CONSOLIDATING STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30

(in dollars/thousands/millions)

		                                                                     			            			Intra- 

                                     		            		Sub-         	Sub-      	Sub-     	agency  	Consol-

                                                 				organi-    	organi-    	organi- 	elimin- 	idated 

                                                 				zation A  	zation B   	zation C	ations   	totals

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

Financing Sources (other than exchange revenues):                  

   Appropriations Used                             			    xxx        	    xxx        	    xxx        	    xxx      	   xxx

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

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

   Imputed financing                               			    xxx		    xxx        	    xxx		    xxx  	   xxx

   Transfers-in                                     			    xxx 	    xxx		    xxx    	    xxx		   xxx

   Transfers-out                                  			 	  (xxx)  	   (xxx)  	   (xxx)    	   (xxx) 	  (xxx) 

Net Results of Operations                          			    xxx 	    xxx		    xxx    	    xxx      	   xxx  

Prior Period Adjustments                            			    xxx        	    xxx        	    xxx		    xxx      	   xxx   

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

Increase (Decrease) in Unexpended Appropriations    	    xxx        	    xxx       	    xxx        	    xxx      	   xxx

Change in Net Position                              			  $xxx        	  $xxx       	  $xxx        	  $xxx     	   xxx

Net Position-Beginning of Period                   		    							    	   xxx

Net Position-End of Period					 		        	   				   	 $xxx 

_______________________	________________________________________________________________  

	The accompanying notes are an integral part of these statements.

Department/Agency/Reporting Entity

COMBINING STATEMENT OF BUDGETARY RESOURCES (NOTE)

For the year ended September 30, 

(in dollars/thousands/millions)				

								Major		Major		Major		Other			 								Budgetary	Budgetary	Budgetary	Budgetary	Combined

Budgetary Resources:						Account    	Account	Account	Accounts	Total

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

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

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

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

Adjustments (lines 4-6)				    		   xxx   		   xxx		  xxx 		  xxx		  xxx

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

Status of Budgetary Resources:

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

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

Unobligated balances-not available (line 10)	     		   xxx		   xxx		  xxx		  xxx		  xxx

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

Outlays:

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

Less: spending authority from offsetting 

        collections and adjustments  (lines 3A, B, D, & 4A)	 	(xxx)		  (xxx)		  (xxx)		 (xxx)		 (xxx)

Subtotal							  xxx		   xxx		   xxx		  xxx		  xxx

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

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

Less: obligated balance, net - end of period (line 14)              	(xxx)		  (xxx)		  (xxx)		 (xxx)		 (xxx)

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

_____________________________________________________________________________________________________________

	The accompanying notes are an integral part of these statements.

	Instructions for the Statement of Budgetary Resources

	The Statement of Budgetary Resources and the related disclosures provide information

about how budgetary resources were made available as well as their status at the end of the

period.  This statement should be prepared by reporting entities whose financing comes wholly

or partially from budgetary resources. Monitoring of budget execution is at the individual

account level.  Accordingly, budgetary information aggregated for the Statement of Budgetary

Resources should be disaggregated for each of the reporting entity's major budget accounts and

presented as supplementary information.  Small budget accounts may be aggregated. 

	Recognition and measurement of budgetary information reported on this statement should

be based on budget terminology, definitions, and guidance in OMB Circular A-34, "Instructions

on Budget Execution," dated December 26, 1995.  That Circular defines the terms shown in this

statement.  The statement illustrates in condensed form the information that Circular A-34

requires to be reported on the Report on Budget Execution (SF-133).  For purposes of illustration

only, the statement shown in this bulletin includes the corresponding line numbers from the SF-

133.  If OMB's concepts and definitions are revised in the future, the classification and

recognition of the appropriate amounts will change accordingly.

	A consolidating statement of budgetary resources is preferred but not required for fiscal

years 1998 and 1999.   Instead, reporting entities may prepare a combining statement.  Reporting

entities that prepare a combining statement must disclose in a note that the statement is

combining and, as such, intra-entity transactions have not been eliminated.  Also, the statement

must be properly titled “consolidating” or “combining,” as appropriate.

Budgetary Resources.  This section of the statement is designed to present the total budgetary resources available to the reporting entity.  These include new budget authority, obligation

limitations, direct spending authority, unobligated balances at the beginning of the period or

transferred in during the period, spending authority from offsetting collections, and any

adjustments to budgetary resources.    

Status of Budgetary Resources.  This section of the statement is designed to display information about the status of budgetary resources at the end of the period.  It consists of the

obligations incurred, the unobligated balances at the end of the period that remain available, and

unobligated balances at the end of the period that are unavailable except to adjust or liquidate

obligations chargeable to prior period appropriations.  The total amount displayed for the status

of budgetary resources shall equal the total budgetary resources available to the reporting entity

as of the reporting date.

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

at the beginning of the period, obligated balances transferred, and obligated balances at the end

of the period.

Department/agency

Reporting entity

COMBINED (CONSOLIDATED) STATEMENT OF FINANCING

For the year ended September 30, XXXX

(in dollars/thousands/millions)

Obligations and Nonbudgetary Resources

  Obligations incurred						$ xxx

  Less:  Spending authority for offsetting 

	collections and adjustments	  			   xxx

  Donations not in the budget      			  	   xxx

  Financing imputed for cost subsidies		       	   xxx

  Transfers-in (out)						   xxx

 Exchange revenue not in the budget				   xxx

  Other							   xxx

    Total obligations as adjusted, and

       nonbudgetary resources				     			$ xxx

Resources That Do Not Fund Net Cost of Operations

  Change in amount of goods, services, and 

  	benefits ordered but not yet 

	received or provided					 (xxx)

  Costs capitalized on the balance sheet	     		 (xxx)

  Financing sources that fund costs of

     prior periods  				 		 (xxx)

  Other							 (xxx)

      Total resources that do not fund 

	    net cost of operations					      	  (xxx)

Costs That Do Not Require Resources

  Depreciation and amortization				  xxx

  Revaluation of assets and liabilities		       		  xxx

  Other							  xxx

      Total costs that do not require resources					  xxx

Financing Sources Yet to be Provided					  xxx

Net Cost of Operations						           $ xxx

	 _______________________________________________________________

	The accompanying notes are an integral part of these statements.

	Instructions for the Statement of Financing

	Accrual-based measures used in the Statement of Net Cost differ from the obligation-

based measures used in the Statement of Budgetary Resources.  In order to understand these

differences, information is needed to reconcile financial (proprietary) net cost of operations with

obligations of budget authority.  This reconciliation also insures that there is a proper relationship

between proprietary and budgetary accounts in the reporting entity's financial management

system.  The Statement of Financing is designed to report those differences and facilitate the

reconciliation.  

	Preparers of financial statements have flexibility as to the level of detail presented, i.e.,

the information should be presented for the reporting entity as a whole and, if the preparer elects,

for the major suborganizations or responsibility segments or for the major budget accounts (e.g.,

Salary and Expense, Operations and Maintenance, Procurement, etc.). 

	Preparers of financial statements should refer to the Implementation Guide issued in conjunction with SFFAS No. 7 for detailed, non-authoritative guidance useful in preparing the

Statement of Financing.  Note should be made of chapter 5 on special topics regarding the

Statement of Financing.

Obligations and Nonbudgetary Resources.  The obligations and nonbudgetary resources section reports the computation of "Obligations Incurred" and adjustments for offsetting

collections to expenditure accounts, recoveries of authority, and other items defined in OMB

Circular A-34.  It also reports financing that is not recognized in the entity's budget.  Financing

sources other than exchange revenues which are not in the budget are added to obligations

because they provide additional resources.  Exchange revenues not in the budget are subtracted

from obligations because they were subtracted from gross costs in the computation for net cost of

operations.      

Resources that do not Fund Net Costs of Operations.  Some obligations or nonbudgetary financing sources do not result in expenses on the Statement of Net Cost for the period in which

the obligation was made or the nonbudgetary resource recognized.  Resources that do not fund

net costs of operations commonly arise from three sources.  One source is the change in goods,

services, and benefits ordered but not yet received or provided.  Another source is any good or

service capitalized on the Balance Sheet.  The third source is any item that is treated as a

financing source yet to be provided in a prior period and that is being recognized as a budgetary

resource in the current period.  Because these items are included in obligations, as adjusted, and

nonbudgetary financing sources, but not in the net cost of operations, they shall be subtracted in

the reconciliation.

Costs that do not Require Resources.  These are costs which do not require financing by either budgetary or nonbudgetary resources.  Although there may be many expenses of this type, two of

the most common are (1) depreciation and (2) expenses related to the revaluation of assets.

Because these items are part of the net cost of operations but are not included in obligations, as

adjusted, and nonbudgetary resources, they should be added in the reconciliation.  As a practical

matter, it may not always be feasible to report this information separately as displayed in the

illustrated Statement of Financing.  In situations where it is not feasible to separately report all of

the information illustrated in the statement, "netting" is permitted and the entire amount may be

reported under the caption "Costs that do not Require Resources."

Financing Sources Yet to be Provided.  The costs of the Federal Government are not always funded in the period the costs are incurred.  The example most common to agencies funded only

by appropriations is the cost of increases in unused annual leave.  Costs of this nature are

incurred in the reporting period, but are normally funded through appropriations in subsequent

years.  Future funding required for these costs is reported as "financing sources yet to be

provided."  Because these costs are part of the net cost of operations but are not in obligations as

adjusted, and nonbudgetary resources, they should be added in the reconciliation.  Note that in a

subsequent year, when budgetary resources are provided, the costs are subtracted in the section

entitled "resources that do not fund net cost of operations."  

Net Cost of Operations.  This amount is determined by netting the "obligations as adjusted and nonbudgetary resources" and making appropriate adjustments for the total "resources that do not

fund net cost of operations,"  the total "costs that do not require resources," and "financing

sources yet to be provided."  The net cost of operations resulting from the reconciliation on the

Statement of Financing shall be the same as the net cost of operations reported on the Statement

of Net Cost.

	A consolidated statement of financing is preferred but not required for fiscal years 1998

and 1999.   Instead, reporting entities may prepare a combined statement or, as an alternative,

present the information required in the notes.  Reporting entities that prepare a combined statement or schedule must disclose in a note that the statement or schedule is combined and, as

such, intra-entity transactions have not been eliminated.  Also, the statement or schedule must be

properly titled “consolidated” or “combined,” as appropriate.

Department/Agency

Reporting Entity

STATEMENT OF CUSTODIAL ACTIVITY

For the years ended September 30

(in dollars/thousands/millions)

										19xx	     19xx

Revenue Activity:

   Sources of Cash Collections:

  	Individual Income and FICA/SECA Taxes				$xxx      $xxx

  	Corporate Income Taxes						  xxx	    xxx	

  	Excise Taxes								  xxx        xxx

  	Estate and Gift Taxes							  xxx	    xxx

  	Federal Unemployment Taxes  			 	 	  xxx        xxx

  	Customs Duties							  xxx	    xxx	

  	Miscellaneous				 		              xxx	   xxx

   Total Cash Collections  					 	 	  xxx	   xxx 

   Accrual Adjustments (+/-)							  xxx	   xxx	

   Total Custodial Revenue							  xxx	   xxx	

   Disposition of Collections:

   Transferred to Others (by Recipient):

	Recipient A								 (xxx)	  (xxx)

	Recipient B								 (xxx)	  (xxx)

    	Recipient C								 (xxx)	  (xxx)

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

   Refunds and Other Payments						(xxx)	  (xxx)

   Retained by the Reporting Entity						(xxx)	  (xxx)

   Net Custodial Revenue Activity						$ 0 	$   0 

				The accompanying notes are an integral part of these statements.

	Instructions for the Statement of Custodial Activity

	The Statement of Custodial Activity is required for entities that collect nonexchange

revenue for the General Fund of the Treasury, a trust fund, or other recipient entities.  The

collecting entities do not recognize collections which have been or should be transferred to others

as revenues.  Rather, they shall account for sources and disposition of the collections as custodial

activities on the Statement of Custodial Activity.

	An exception to requiring preparation of the Statement of Custodial Activity is made

when collecting entities have custodial collections that are non-material and incidental to their

primary mission.  In these cases, the sources and disposition of the collections may be disclosed

in accompanying footnotes.

	Custodial collections are usually for nonexchange revenues, such as taxes or duties collected by the Internal Revenue Service or the U.S. Customs Service.  Exchange revenue is

normally reported on the Statement of Net Cost.  It should be reported in a Statement of

Custodial Activity only under the exceptional circumstances in which the entity recognizes

virtually no costs in connection with earning revenue that it collects (see paragraph 45 of SFFAS

No. 7).  Information on the sections of the Statement of Custodial Activity are presented below. 

Also see SFFAS No. 7 and the related implementation guide.

Sources of Collections.  Report in this section of the statement the components of cash collections, such as by  type of tax and duty, collection of past-due receivables for others, or

other appropriate identifier to describe the source and nature of the collections.  If refunds

material in relation to the gross collections are made, consideration should be given to reporting

them by component separately in a footnote.    

This section of the report also includes the accrual adjustment, which shall be shown separately

and added or subtracted from the net collections to determine the total custodial revenue. 

Guidance for calculating the accrual adjustment can be found in SFFAS No. 7 and the related

implementation guide.  If the accrual adjustments are material in relation to the gross collections,

consideration should be given to reporting them separately in a footnote.

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

	Amounts Transferred to Others.  Identify the specific agencies to which collections were transferred and the amounts transferred.  

	Amounts Yet to be Transferred.  Report the change in liability for revenue yet to be transferred.  The liability may exist because the revenue has been accrued--and is

receivable--but has not yet been collected, or because collections already made have not

yet been transferred to the entity for which collected as of the end of the reporting period.

Note 4.  Investments:

					-------------Amounts for Balance Sheet Reporting----------			

					(1)	      (2)	 	  (3)	  	(4)		  (5)                   (6)

      								Unamortized					

						Amortization	(Premium)	Investments	Other 		Market Value

					Cost        Method		Discount	Net		Adjustments	Disclosure

A. Intragovernmental 

     Securities:

   (1) Marketable	 		$  xx	       ___	   $  xx	   $   xx	$   xx 		$    xx

   (2) Non-Marketable:

	    Par value               		    xx	       ___   	       xx     	        xx                xx        	      xx 

   (3) Non-Marketable:

	    Market-Based		    xx  	       ___  	       xx	        xx 	     xx		      xx	

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

   (4) Accrued Interest			    xx									      xx

   Total				 $ xx									 $   xx	

B. Other Securities:

    (1) ____________________	 $  xx	       ___	       xx	   $   xx	 $   xx     	 $   xx  	

    (2) ____________________	     xx	       ___	       xx	        xx	      xx		      xx 

    (3) ____________________	     xx                	       xx	        xx	      xx		      xx	

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

    (4) Accrued Interest		$   xx									 $   xx

Total              				$   xx        								 $   xx

C. Other Information: ______________________________________________________________________

	__________________________________________________________________________________

Instructions.  Columns 1 through 4 are for disclosing amounts to be recognized on the balance sheet.  Column 4 equals column 1 plus or minus column 3, column 5 includes any reduction in value that is more than temporary and other adjustments, and column 6 equals column 4 minus

column 5.  Securities are normally recognized at cost or amortized cost on the Balance Sheet.  However, market value is used for Balance Sheet purposes (except for pension and other

retirement plans) when (a) there is intent to sell the securities prior to maturity and (b) there is a

reduction in value that is more than temporary.  Column 6 is to be used to disclose  the market

value of all marketable securities and all non-marketable market-based securities. 

A.	Intragovernmental Securities.  Intragovernmental securities are non-marketable par value Treasury securities issued by the Bureau of the Public Debt to Federal accounts and

are purchased and redeemed at par exclusively through Treasury's Finance and Funding

Branch.  Non-Marketable Market-Based Treasury Securities are not traded on any

securities exchange but mirror the prices of marketable securities with similar terms. 

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

Note 5.  Accounts Receivable:  Present, for both entity and non-entity receivables, the gross receivables, the method used to estimate the allowance for uncollectible accounts, and the net

amount due.  Do not include receivables related to direct or guaranteed loans which are reported

in note 7.

Note 5a.  Taxes Receivable.   Disclose the gross taxes receivable, allowance for uncollectible taxes receivable and net taxes receivable.  Also, disclose the methodology used to compute the allowance for uncollectible taxes.

Note 6.  Other Assets: 

A.  Other Entity Assets

	1.  Intragovernmental

		(1)_________________________________________$   xx

		(2)_________________________________________     xx

		(3)_________________________________________     xx

	      Total Intragovernmental                    			  $    xx

	2. _______________________________________________$   xx

	3. _______________________________________________     xx

	4. _______________________________________________     xx

	      Total Other Entity Assets                    			 $    xx

B.  Other Information: ___________________________________________

	 _______________________________________________________

C.  Other Non-Entity Assets

	1.  Intragovernmental

		(1)_________________________________________$   xx

		(2)_________________________________________     xx

		(3)_________________________________________     xx

	     Total Intragovernmental                       			  $    xx

	2.  _______________________________________________$   xx

	3.  _______________________________________________     xx

	4.  _______________________________________________     xx

	      Total Other Non-Entity Assets            			   $   xx

D.  Other Information: ___________________________________________

	 _______________________________________________________

Instructions. 

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

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

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

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

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

E.	Defaulted Guaranteed Loans for Post-1991 Guarantees.  For each program with post- 1991 Loan Guarantees, report gross receivables from defaulted guaranteed loans assumed

for direct collection, related interest receivable, and the estimated net realizable value of

related foreclosed property in columns 2, 3, and 4, respectively.  Report the related

allowance for subsidy cost in column 5. Report the sum of columns 2 through 4 less

column 5 as  the Value of Assets Related to Defaulted Guaranteed Loans Receivable

(column 6).  For foreclosed property, see the instructions for section C.  The sum of the

amounts reported in column 6 of sections B, C, D, and E shall equal the amount reported

on the Balance Sheet as credit program receivables and related foreclosed property, net.    

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

amount of this outstanding principal that is guaranteed. 

G.	Liability for Loan Guarantees. For each program with pre-1992 loan guarantees, report in column 2 the liability for losses. If the present value method is used to calculate the

liability, report in column 2 the present value of liabilities for losses on pre-1992

guarantees.  If the estimated future default claims method is used, report in column 2 the

estimated future default claims. For each program with post-1991 loan guarantees, report

in column 3 the present value of the estimated net cash flows (outflows less inflows) to

be paid by the entity as a result of the loan guarantees.  Report the total of columns 2 and

3 as total liabilities for loan guarantees (column 4).

 H.	Subsidy Expense for Post-1991 Direct Loans.

	Direct Loans.  Report the direct loan subsidy expense, consisting of the following, at present value, as follows: 

	1.	Current Year's Direct Loans:  In column 2, the present value of the amount of the subsidy expense attributable to the interest rate differential between the

interest rate to be collected from the borrowers and the interest rate to be paid on

funds borrowed to finance the loans; in column 3, the present value of the

estimated delinquencies and defaults (net of recoveries); in column 4, the present

value of the estimated fees collected (offsetting expense); in column 5, the present

value of other cash flows, including prepayments and proceeds of loan asset sales;

and in column 6, the total of columns 2 through 5.   

	2.	Direct Loan Modifications and Reestimates:  In column 2, the subsidy cost of modifications of direct loans previously disbursed (whether pre-1992 or post-

Other actions to implement SFFAS No. 6 that require prior period adjustments and footnote

disclosures include removal from the balance sheet of previously recognized Federal mission

PP&E, heritage assets stewardship land, and related contra assets.

Note 10.  Debt:

			       		   Beginning		Net   	   		Ending   

		   			   Balance  		Borrowing   		Balance

A.    Public Debt:

	(1) Held by Government    

		Accounts		    $   xx		 $   xx	    		 $   xx   

       	(2) Held by the Public   	         xx		      xx	 		      xx

	(3) Total Public Debt		    $   xx 		 $   xx	   		 $   xx

B.    Agency Debt: 

	(1) Held by Government   

		Accounts		         xx		      xx	  		      xx

	(2) Held by the Public        	         xx		      xx	        		      xx

	(3) Total Agency Debt      	    $   xx		 $   xx	   		 $   xx

C.    Other Debt:

	(1)  Debt to the Treasury    	   $   xx		 $   xx		    	$   xx	

	(2)  Debt to the Federal

            	 Financing Bank     	        xx		      xx			     xx

	(3)  Debt to Other Federal

           	 	Agencies 	   	        xx		      xx			     xx

	(4) Total Other  Debt        	        xx		      xx	   		     xx	

D.    Total Debt 			    $  xx		 $   xx	    		 $  xx	

E.    Classification of Debt:

	Intragovernmental Debt							 $  xx

	Debt held by the Public							     xx

		Total Debt 								 $  xx	

F.  Other Information: _______________________________________________

     _______________________________________________________________

Instructions.  Except for credit program debt to Treasury or loan guarantee and other liabilities covered by budgetary resources at the balance sheet date, all debt is classified as not covered by

budgetary resources.  Lines A (1)  and (2), Public Debt, should be reported by the Treasury Department only and shall distinguish between public debt held by government agencies and

public debt held by the public.  On line B, enter the amounts of agency debt issued under special

financing authorities (e.g., Federal Housing Administration (FHA) debentures and Tennessee

Valley Authority bonds).  Report separately agency debt held by government agencies and

agency debt held by the public.  On line C, enter the amounts of debt owed to Federal agencies as

follows:  on line C(1), debt owed to the Treasury, which includes direct loan and guaranteed loan

financing account liabilities to Treasury as well as other debt owed to Treasury; on line C(2),

debt owed to the Federal Financing Bank; and, on line C(3), debt owed to other Federal agencies. 

Net borrowing and repayment is not to include amounts that result from refinancing.  

Classification of Debt.  Report as intragovernmental debt all debt owed to Treasury, the Federal Financing Bank or other Federal Agencies or accounts (line A (1), B(1), and C(4) ).  This amount

shall equal the intragovernmental debt amount reported on the balance sheet.  Report all other

debt held by the public on lines A(2) and B(2).  This amount shall equal debt held by the public

on the balance sheet.

Other Information.  Provide the names of the agencies, other than Treasury or the Federal Financing Bank, to which intragovernmental debt is owed and the amounts.  Provide other 

information relative to debt (for example, redemption or call of debts owed to the public before

maturity dates, write-offs of debts owed Treasury or the Federal Financing Bank, etc.).

Note 11. Other Liabilities:

A.  Other Liabilities Covered by Budgetary Resources:			                 	

							  Non-	

							  Current    Current     Total 

	1.  Intragovernmental

 	    	(1)                  				   $   xx      $   xx       $   xx

    		(2)                           			        xx           xx            xx

    		(3)                       			        xx           xx            xx

	     Total Intragovernmental   			   $   xx      $   xx       $  xxx

	2.                     				   $   xx       $   xx       $   xx

    	3.                       	    			        xx            xx            xx

    	4.                         				        xx            xx            xx

		Total                     			   $   xx       $   xx       $  xxx

B.  Other Information: ___________________________________________

	 _______________________________________________________

C.  Other Liabilities not Covered by Budgetary Resources:

							  Non-	

							  Current    Current     Total 

	1.  Intragovernmental

 	    	(1)                  			   	   $   xx      $   xx       $   xx

    		(2)                           			        xx           xx            xx

    		(3)                       			        xx           xx            xx

	     Total Intragovernmental                     	   $   xx      $   xx       $  xxx

	2.                     				   $   xx      $   xx       $   xx

    	3.                           				        xx           xx            xx

    	4.                         				        xx           xx            xx

		Total                     			   $   xx      $   xx       $  xxx				          	

D.  Other Information: ___________________________________________

	 _______________________________________________________

Instructions.  

A.	Other Liabilities.  Include all liabilities not reported elsewhere.  Separately report other liabilities covered by budgetary resources and those not covered by budgetary resources,

and separately disclose the current portion of other liabilities covered by budgetary

resources.

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

B.	Entity as Lessor.  Description of Lease Arrangements:  Provide the information necessary to disclose the commitment of the entity's assets including but not limited to

the major asset category and lease terms. 

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

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

Note 13.  Federal Employee and Veterans’ Benefits

Entities that are responsible for administering pensions, other retirement benefits, and other post-

employment benefits should calculate and report these liabilities and related expenses in

accordance with SFFAS No. 5. 

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

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

∙	The assumptions used to calculate the liability.  (In the case of a pension plan that uses assumptions that differ from those used by the primary plans, the Civil Service

Retirement System (CSRS), the Federal Employees Retirement System (FERS), and the

Military Retirement System (MRS), the pension plan using the different assumptions

should disclose how and why the assumptions used differ from those of the primary

plans.) 

∙	Separate disclosure of the individual components of expense for the period (i.e., the normal cost, interest on the liability for the period, prior and past service cost from plan

amendments during the period, if any, any gains/losses due to a change in the medical

inflation rate assumption, and other actuarial gains or losses during the period, if any)

Note 14.  Life Insurance Liabilities:

Federal entities providing whole life insurance should provide all disclosures required by private

sector standards.  They should also separately disclose all components of the liability for future

policy benefits with a description of each amount and an explanation of its projected use and any

other potential uses (e.g., reducing premiums, determining and declaring dividends available,

and/or to reduce Federal support in the form of appropriations related to administrative costs or

subsidies).  See SFFAS No 5.

Note 15. Unexpended Appropriations:

A.  Unexpended Appropriations:

	(1) Unobligated	 		     

		(a) Available			  $  xx

		(b) Unavailable		      xx

	(2) Undelivered orders	     	      xx

		Total				  $ xxx

B.  Other Information: _____________________________________________

	___________________________________________________________

	___________________________________________________________

	___________________________________________________________

Instructions.  Unexpended Appropriations.  The total of the entity's appropriations represented by unobligated balances and undelivered orders.  Unobligated balances shall segregated to show

available and unavailable amounts.

Note 16.  Contingencies:  A loss contingency is an existing condition, situation, or set of circumstances involving uncertainty as to possible loss to an entity.  The uncertainty should

ultimately be resolved when one or more future events occur or fail to occur.  The likelihood that

the future event or events will confirm the loss or the incurrence of a liability can range from

probable to remote.  SFFAS No. 5 contains the criteria for recognition and disclosure of

contingent liabilities. In addition to the contingent liabilities required by SFFAS No. 5, an

estimate of obligations related to canceled appropriations for which the reporting entity has a

contractual commitment for payment should also be disclosed.

Note 17.  Environmental Cleanup Costs.  Disclose environmental cleanup costs in accordance with SFFAS No. 5 and SFFAS No. 6.  For environmental hazards resulting from ongoing

operations, include the:  (1) sources of cleanup requirements, (2) method for assigning estimated

total cleanup costs to current operating periods,  (3) unrecognized portion of estimated total

cleanup cost associated with general PP&E,  (4) material changes in total estimated cleanup costs due to changes in laws, technology, or plans, and the portion of the change in estimate that

relates to prior period operations, and  (5) nature of estimates and the disclosure of information

regarding possible changes due to inflation, deflation, technology, or applicable laws and

regulations.

Footnote Disclosures Related to the Statement of Net Cost

	Suborganization program costs.  For some entities, the organizational structure and operations are so complex that supporting schedules should be used to fully display their

suborganizations’ major programs and activities.  Supporting schedules similar to those

illustrated below should be included in the notes to the financial statements and present

detailed cost and revenue information supporting the summary information presented in

the Statement of Net Cost.

	Cost of stewardship PP&E.  The cost of acquiring, constructing, improving, reconstructing, or renovating Federal mission PP&E and heritage assets and the cost of

acquiring stewardship land and any costs to prepare stewardship land for its intended use

shall be recognized as a cost in the Statement of Net Cost in the period when it is

incurred.  These costs shall be separately reported on the face of the Statement of Net

Cost or disclosed in the footnotes, depending on the materiality of the amounts and the

need to distinguish such amounts from other costs relating to measures of outputs or

outcomes of the reporting entity (see SFFAS No. 6).

	Stewardship assets transferred.  If the cost of heritage assets and stewardship land transferred from other Federal entities or acquired through donation or devise is not

known, then the receiving entity shall disclose the fair value.  If the fair value is not

known or reasonably estimable, information related to the type and quantity of assets

received shall be disclosed (see SFFAS No. 6).

	Deferred maintenance.  For general PP&E, Federal mission PP&E, heritage assets and stewardship land, the following information related to deferred maintenance shall be

disclosed:

	∙	Identification of each major class of asset for which maintenance was deferred, and

	∙	Method of measuring deferred maintenance for each major class of asset.  See SFFAS No. 6 for detailed guidance on the extent of the disclosures for the

Condition Assessment Survey or the Total Life-Cycle Cost Method.  Either

method can be used for measuring deferred maintenance.

	Management may elect to present stratification of critical and noncritical amounts of

maintenance needed to return each major class of asset to its acceptable operating

condition.  If management elects to make this disclosure, the disclosure should include

management's definition of critical and noncritical maintenance.  See SFFAS No. 6.  

	Exchange revenues.  Reporting entities that provide goods and services to the public or another government entity should disclose specific information related to their pricing

policies and any expected losses under goods made to order.  These disclosures are

described in SFFAS No. 7.

	Gross Cost and Earned Revenue by Budget Functional Classification.  Disclose gross cost and earned revenue by budget functional classification.  Gross cost and earned

revenue should be net of  intra-entity transactions (consolidated).  This disclosure may be

prepared for the consolidated agencywide financial statements only.

Gross Cost and Earned Revenue by Budget Functional Classification 

Functional Classification   		  Gross Cost		Earned Revenue	Net Cost

A					    xxx 				xxx		    xxx   

B					    xxx				xxx		    xxx

C					    xxx				xxx		    xxx

Total					    xxx				xxx		    xxx

The attached Appendix  is provided to help agencies identify and disclose cost and revenue by budget functional classification (BFC).  It includes: (1)  a list of department codes and associated

department names, (2)  a list of BFCs, and (3) for each BFC, a matrix that associates Treasury

account symbols with department codes.  The Treasury account symbols in the Appendix are valid for FY 1998 only.  For fiscal years after FY 1998, reporting entities should refer to the

Treasury Financial Manual for the appropriate Treasury account symbols.

Footnote Disclosures Related to the Statement of Changes in Net Position

	Cleanup cost adjustments.  The offsetting charge for any cleanup cost liability recognized upon implementation of the standard requiring such recognition shall be

shown on the Statement of Changes in Net Position as a prior period adjustment.  The

amounts involved shall be disclosed in a note, and to the extent possible, amounts

associated with current and prior periods should be identified.  See SFFAS No. 6.

Footnote Disclosures Related to the Statement of Budgetary Resources

	The following information should be disclosed:

	∙	The net amount of budgetary resources obligated for undelivered orders at the end of the period

	∙	Available borrowing and contract authority at the end of the period

	∙	Repayment requirements, financing sources for repayment, and other terms of borrowing authority used

	∙	Adjustments during the reporting period to budgetary resources available at the beginning of the year and an explanation thereof

	∙	Existence, purpose, and availability of permanent indefinite appropriations

	∙	Information about legal arrangements affecting the use of unobligated balances of budget authority, such as time limits, purpose, and obligation limitations

	∙	Explanations of any differences between the information required by SFFAS No. 7 and the amounts described as "actual" in the Budget of the United States Government for that fiscal year, and

	∙	The amount of any contributed capital received during the reporting period.

Footnote Disclosures Related to the Statement of Financing 

Disclose the amount of liabilities not covered by budgetary resources and provide an explanation

that includes identification of balance sheet components, when recognized liabilities not covered

by budgetary resources do not equal the total financing sources yet to be provided.

Footnote Disclosures Related to the Statement of Custodial Activity

	Incidental custodial collections.  Organizations that collect immaterial custodial revenues that are incidental to their primary mission may disclose the sources and

amounts of the  collections and the amounts distributed to others in accompanying

footnotes rather than on the face of the statement.

	Non-exchange revenues.  Entities preparing a statement of custodial activity for non- exchange revenue should disclose the:  (1)  basis of accounting, (2) factors affecting the

collectability and timing of taxes and other non-exchange revenues, and (3) cash

collections and refunds by tax year and type of tax for the reporting period. These

disclosures are described in SFFAS No. 7.

Footnote Disclosures Not Related to a Specific Statement

	Dedicated collections.  A reporting entity may be responsible for funds financed with dedicated  collections that are held for later use to accomplish the fund's purpose.  Such

funds include all funds within the budget classified as "trust funds," those funds within

the budget that are classified as "special funds" but that are similar in nature to trust

funds, and those funds within and outside the budget that are fiduciary in nature.  The

identification of funds that are similar in nature to trust funds is strictly a matter of

managerial judgment.

	SFFAS No. 7 describes the information related to dedicated collections that shall be

disclosed. If more than one reporting entity is responsible for carrying out the program

financed with dedicated collections, the entity with the largest share of the activity shall

be responsible for reporting all revenues, other financing sources, assets, liabilities and

costs of the fund (i.e., the Environmental Protection Agency would be responsible for

reporting all activity related to the Hazardous Substance Superfund).

agency's financial statement, and the relationship of the outcomes and outputs to the stewardship

investments should be readily apparent.

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

	STEWARDSHIP INVESTMENTS

INFORMATION

REPORTED	NON-FEDERAL

PROPERTY	HUMAN CAPITAL	RESEARCH AND

DEVELOPMENT

1. Annual

Investment*	Investment made for the

current year, including

description of Federal

property transferred to State

and local governments	Investment made for

the current year	Investment made for

the current year

2. Description of

major programs	Description of major

programs involving Federal

investments, including

description of programs or

policies under which non-

cash assets are transferred to

State and local governments	Description of major

education and

training programs

considered Federal

investments	Description of major

research and

development

programs

* For FY 1998, report only stewardship investments made during FY 1998.  For subsequent years, report stewardship investments for each year in which such investments were covered by

audit until five years of such data is available.  Beginning in FY 2002, report stewardship

investments for 2002 and the preceding four years.

Risk Assumed Information

Risk assumed is generally measured by the present value of unpaid expected losses net of

associated premiums, based on the risk inherent in the insurance or guarantee coverage in force.

When financial information pursuant to the Financial Accounting Standards Board's (FASB)

standards on Federal insurance and guarantee programs conducted by government corporations is

incorporated in financial statements of a larger Federal reporting entity, the entity shall report as

Required Supplemental Stewardship Information (RSSI) what amounts and periodic change in

those amounts would be reported under the "risk assumed" approach referred to in SFFAS No. 5.

	Required Supplementary Information

Statement of Budgetary Resources.  Monitoring of budget execution is at the individual account level.  Accordingly, budgetary information aggregated for purposes of the Statement of

Budgetary Resources should be disaggregated for each of the reporting entity's major budget

accounts and presented as supplementary information.  For purposes of this presentation, small

budget accounts may be aggregated. 

Statement of Custodial Activity.  Entities that collect taxes and duties should provide the following supplementary information relating to their potential collections and custodial

responsibilities (see SFFAS No. 7):

	∙	A discussion of the factors affecting the collectibility of compliance assessments  recognized as taxes receivable,  

	∙	If reasonably estimable, claims for refunds that are not yet accrued but are likely to be paid when administrative action is complete,   

	∙	The amount of assessments that the entity still has statutory authority to collect at the end of the period, but has no future collection potential and are therefore

defined as write-offs, and  

	∙	If reasonably estimable, the amounts by which trust funds may be over or under- funded in comparison with requirements of law.  This information should also be

presented by recipient entities that are trust funds.

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

supplementary information:

∙	Condensed information about assets, liabilities, and net position showing, as of the reporting date, (1) fund balance, (2) accounts receivable, (3) PP&E, (4) other assets, (5)

liabilities due and payable for goods and services received, (6) deferred revenues, (7)

other liabilities, and (8) cumulative results of operations.

All franchise funds and other intragovernmental support revolving funds shall report the

following supplementary information:

∙	A brief description of the services provided by the fund and the identity of the fund's major customers (major customers are organizations that account for more than 15

percent of the fund’s revenues), and

	APPENDIX

 TO

OMB BULLETIN NO. 97-01  

	FORMATS AND INSTRUCTIONS

	FOR  THE

	FORM AND CONTENT OF 

	AGENCY FINANCIAL STATEMENTS

				APPENDIX 

CODE - DEPARTMENT			CODE	- DEPARTMENT

00 - Unknown				54 - Federal Labor Relations Authority

03 - Library of Congress			55 - Advisory Commission on Intergovernmental 

04 - Government Printing Office			Relations

05 - General Accounting Office		56 - Central Intelligence Agency

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

09 - Other Legislative Agencies		58 - Federal Emergency Management Agency

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

11 - Executive Office of the President		the Humanities

12 - Department of Agriculture		60 - Railroad Retirement Board

13 - Department of Commerce			61 - Consumer Product Safety Commission

14 - Department of Interior			62 - Office of Special Counsel

15  - Department of Justice			63 - National Labor Relations Board

16 - Department of Labor			64 - Tennessee Valley Authority

17 - Department of the Navy			65 - Federal Maritime Commission

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

19 - Department of State			68 - Environmental Protection Agency

20 - Department of the Treasury		69 - Department of Transportation

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

22 - Resolution Trust Corporation		72 - Agency for International Development

23 - United States Tax Court			73 - Small Business Administration

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

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

26 - Federal Thrift Investment Board	76 - Independent Agencies

27 - Federal Communication Commission	78 - Farm Credit

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

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

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

33 - Smithsonian Institution			86 - Department of Housing and Urban

34 - International Trade Commission		Development

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

41 - Merit Systems Protection Board		89 - Department of Energy

42 - Pennsylvania Avenue Development	90 - Selective Service System

	Corporation				91 - Department of Education

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

	Commission				94 - Arms Control and Disarmament Agency

46 - Appalachian Regional Commission	95 - Independent Agencies

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

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

49 - National Science Foundation			Defense Agencies

50 - Securities and Exchange Commission

51 - Federal Deposit Insurance Corporation

BUDGET FUNCTIONAL CLASSIFICATIONS

	050 - National Defense

	150 - International Affairs

	250 - General Science, Space and Technology

	270 - Energy

	300 - Natural Resources and Environment

	350 - Agriculture

	370- Commerce and Housing Credit

	400 - Transportation

	450 - Community and Regional Development

	500- Educational, Training, Employment, and Social Services

	550 - Health

	570 - Medicare

	600 - Income Security

	650 - Social Security

	700 - Veterans Benefits and Services

	750 - Administration of Justice

	800 - General Government

	900 - Net Interest 	

							BUDGET FUNCTIONAL CLASSIFICATIONS

National Defense - 050

Department Codes	12	15	17	21	56	57	58	69	89	90	95	96	97	97	97

Treasury

 Account

Symbols	2034	0105	0017	0021	3400	0001	0100	0103	0228	0400	0400	2020	0040	0510	4965

		8116	0380	0702		0704	0101	0242	0233		3900		0097	0535	5187

			0703	1705		3010		0510	0240				0100	0706	5188

			1105	2010		3020		1205	0242				0101	0790	5189

			1106	2020		3080		1710	0243				0102	0800	5193

			1107	2031		3300		1711	0244				0103	0801	5195

			1108	2032		3400		1752	5231				0104	0803	5196

			1109	2033		3500		2050					0105	0804	7060

			1205	2034		3600		2085					0106	0805	8164

			1235	2035		3700		3300					0107	810	8165

			1236	2040		3730		3400					0108	0819	8168

			1319	2050		3740		3730					0110	0827	8311

			1405	2060		3830		3830					0115	0828	8335

			1453	2065		3840							0116	0829	9098

			1506	2070		3850							0130	0831	

			1507	2080		4930							0131	0832	

			1508	2085		8418							0132	0834	

			1611	2086		8928							0133	0836	

			1804	4094									0134	0838	

			1806	4528									0300	0839	

			1810	5098									0350	1105	

			3980	5194									0360	3910	

			4557	5286									0370	4080	

			4930	8064									0390	4090	

			5095	8174									0400	4093	

			5185	8238									0450	4116	

			8008	8927									0460	4166	

			8423										0491	4167	

			8716										0492	4179	

			8723										0493	4555	

			8730										0494	4930	

			8733										0495	4931	

									International Affairs - 150

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

Treasury Accout

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

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

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

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

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

		0072	4049	1093		0113	4107						0206	8632	6000	1000	8502					8268		

		0073	4078	1500		0114	4519						0208			1005	8824					8276		

		0074	4143			0118	5151						0209			1007								

		0076	5332			0120	5177						0210			1010								

		0077	5333			0201	8821						0211			1012								

		0078				0520	8822						0212			1013								

		0079				0522							0300			1014								

		0082				0523							0301			1021								

		0084				0524							0400			1023								

		0086				0525							0535			1024								

		0088				0529							1014			1025								

		0089				0535							1035			1032								

		0091				0538							8166			1035								

		0100				0540							8167			1036								

		1001				0545							8271			1037								

		1008				0600							8272			1038								

		1080				0601							8276			1040								

		1084				1000										1093								

		3100				1005										1095								

		4116				1010										1500								

		4121				1021										4103								

		4122				1022										4119								

		4174				1032										4137								

		8242				1037										4175								

		8243				1071										4336								

		8245				1075										4340								

		8246				1091										4341								

						1093										4342								

	     General Science, Space and Technology - 250

Deparment Codes	49	80	89

Treasury Account Symbols	0000	0103	0222

	0100	0105	3880

	0106	0107	

	0150	0108	

	0180	0109	

	0300	0110	

	0550	0111	

	0551	0112	

	1099	8980	

	8960	9000	

Energy - 270

Department

Codes	12	20	31	48	64	86	88	89	95	96

Treasury Account

Symbols	0215	0112	0200	0500	4110	0224	0114	5227	4054	0224

	1230	0114	0300	0700			0206	5228		4045

	1232		5280				0212	5229		

	3100						0213	5230		

	3103						0214	5289		

	3104						0215	5649		

	4142						0216	5653		

	4208						0217	8575		

	4230						0218	8576		

	5000						0219			

							0224			

							0226			

							0234			

							0235			

							0236			

							0302			

							0303			

							0304			

							0305			

							0894			

							1424			

							2242			

							2245			

							2249			

							4045			

							4180			

							4452			

							4563			

							5068			

							5069			

							5178			

							5180			

							5226			

								Natural Resources and Environment -300

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

Treasury Account

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

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

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

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

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

	1010	4605		8145	0105	1121	5032	5140	8370							1110			3123

	1066	5000			0105	1125	5033	5143	8562							1116			3124

	1069	5004			0105	1132	5035	5150	8565							5018			3125

	1072	5005			0105	1141	5038	5157	9000							8185			3126

	1080	5008			0107	1145	5043	5165								8312			4902

	1100	5010			0119	1165	5044	5169								8314			5066

	1103	5015			0120	1611	5045	5173								8349			5125

	1104	5072			0500	1612	5048	5174											8145

	1105	5168			0501	1618	5049	5198											8333

	1106	5202			0535	1641	5050	5199											8861

	1107	5204			0667	1643	5053	5241											8862

	1108	5206			0684	1650	5055	5244											8863

	1110	5207			0685	1692	5056	5252											8868

	1111	5208			0787	1699	5057	5413											

	1114	5212			0804	1801	5058	5656											

	1115	5214			0959	1917	5059	5662											

	1116	5215			1031	2701	5060	5663											

	1117	5216			1036	4053	5063	5666											

	1125	5217			1038	4079	5064	5667											

	1127	5218			1039	4081	5065	5884											

	1400	5219			1042	4229	5067	5896											

	1600	5220			1043	4523	5076	5898											

	2045	5223			1046	4524	5092	8037											

	2067	5224			1082	4525	5103	8052											

	2268	5268			1101	4547	5108	8069											

	2701	5896			1105	4556	5109	8070											

	3315	6000			1106	5003	5110	8083											

	3318	8028			1109	5015	5129	8151											

									Agriculture - 350

Department Codes	12	12	12	48	78

Treasury Account

Symbols	0005	1400	4050	0057	4131

	0012	1401	4085		4132

	0014	1404	4140		4136

	0115	1500	4144		

	0116	1501	4177		

	0117	1600	4212		

	0118	1601	4213		

	0119	1701	4336		

	0120	1801	4337		

	0121	1981	4338		

	0122	2086	4542		

	0123	2100	4609		

	0124	2300	5000		

	0125	2400	5070		

	0126	2500	5161		

	0127	2501	5205		

	0128	2600	5221		

	0129	2701	5410		

	0130	2707	6000		

	0150	2800	8015		

	0160	2900	8044		

	0170	3000	8101		

	0300	3200	8137		

	0500	3300	8203		

	0502	3314	8214		

	0503	3318	8218		

	0600	3320	8223		

	0601	3336	8225		

	0706	3501	8226		

	0900	3505	8227		

	1080	3635	8232		

	1140	3701	8412		

	1336	3800			

							Commerce and Housing Credit - 370

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

Treasury Account

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

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

			2081	0160	8501	4020				4472	3800					4066	1154		0200	5026

			4141	0201							4133					4067	4147		0223	9514

			4214	0300							5000						4148		4016	

			4215	0401							5183						4149		4070	

			4216	0450							6000						4154		4072	

			6000	0500													4156		4077	

				0515													8466		4105	

				0525															4115	

				0550															4238	

				0700															4240	

				1006															4242	

				1100															4587	

				1250															5270	

				1456															5271	

				1457															5301	

				1459																

				1500																

				1805																

				4295																

				4314																

				4323																

				4324																

				4417																

				4511																

				4512																

				4564																

				4650																

				5119																

				5120																

				5122																

				5123																

									Transportation - 400

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

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

		8083		0102	0522	0568	0720	4120	8026	8380		0311	

		8215		0104	0524	0569	0722	4164	8029	8381		4061	

				0117	0525	0570	0723	4183	8048	8382		4073	

				0118	0526	0571	0725	4186	8049	8386		8969	

				0119	0527	0572	0726	4200	8057	8390			

				0122	0528	0573	0730	4249	8065	8402			

Treasury Account

Symbols				0123	0529	0574	0745	4301	8066	8420			

				0124	0530	0575	0747	4302	8076	8428			

				0130	0532	0582	0750	4303	8081	8503			

				0142	0533	0583	0755	4304	8082	8533			

				0150	0534	0584	1119	4411	8083	8547			

				0155	0535	0585	1120	4420	8087	8548			

				0200	0536	0586	1121	4422	8102	8552			

				0201	0537	0587	1122	4520	8103				

				0240	0540	0588	1123	4522	8104				

				0241	0543	0590	1124	4535	8106				

				0242	0546	0592	1127	4562	8107				

				0243	0549	0593	1128	4743	8108				

				0244	0551	0594	1129	5000	8120				

				0247	0552	0595	1136	5172	8121				

				0301	0553	0596	1137	5282	8147				

				0305	0555	0597	1301	6000	8149				

				0501	0556	0598	1303	6050	8191				

				0502	0557	0650	1334	6875	8215				

				0503	0560	0651	1399	8001	8304				

				0505	0561	0700	1708	8002	8350				

				0506	0562	0702	1709	8009	8353				

				0507	0563	0703	1750	8014	8363				

				0516	0564	0704	1751	8016	8374				

				0518	0565	0707	2500	8017	8375				

				0519	0566	0714	3800	8019	8376				

						Community and Regional Development - 450

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

Treasury Account

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

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

	1900	5000	2050	2204			4084			0300		4153		0170				2301

	1901	8139	4406	2301			8112			4232				0187				

	1902			2303						4234				0189				

	1903			2305						4235				0198				

	1905			2368						4236				0200				

	1951			2369						4243				0220				

	1952			2623						8200				0222				

	1980			2627						8244				4015				

	1982			2628										4096				

	2001			2635										4097				

	2003			4409										4586				

	2046			4410										8093				

	2050			4415														

	2065			4416														

	2066			5051														

	2069			5130														

	3105			5166														

	3108			5197														

	3316			8060														

	3400			8176														

	4155			8327														

	4176			8365														

	4202			8366														

	4210			8368														

	4218			8563														

	4219																	

	4223																	

	4225																	

	4226																	

	4227																	

	4228																	

						Education, Training, Employment, and Social Services - 500

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

Treasury Account

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

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

	0146	0552	1515	0106		0129				0300		1504				0104	8257		2000

	3900		1550	0165		0132				8040		1505				0200	8258		2400

	5075		1552	0172		0133				8050		1508				0201	8324		2650

	8022			0174		0302				8080		1509				0210			2700

	8031			0175		0303						1512				0220			2701

	8032			0200		0400						1534				0230			2720

	8208			0400		8190						1536				0231			2721

	8833			1505		9560						1545				0240			3500

	9566			1509								4552				0241			3800

				4601												0242			8077

				8131												0243			8078

				8289												0300			8267

																0301			8281

																0400			8282

																0500			8296

																0600			8615

																0601			8981

																0602			

																0603			

																0800			

																0900			

																1000			

																1021			

																1100			

																1300			

																1500			

																1700			

																1901			

																4248			

																4250			

																4251			

					Health - 550

Department

Codes	12	16	24	61	75	75	75	95

Treasury Account

Symbols	1807	0400	0206	0100	0008	0888	5146	2100

	3700	1200	8440		0140	0889	5148	2800

	3800	8445	8445		0200	0890	8073	3400

					0320	0891	8175	

					0340	0892	8247	

					0350	0893		

					0365	0894		

					0379	0895		

					0390	0943		

					0391	1060		

					0511	1101		

					0512	1102		

					0565	1104		

					0566	1300		

					0600	1312		

					0601	1361		

					0603	1362		

					0807	1435		

					0819	1700		

					0838	3903		

					0843	3921		

					0844	3966		

					0846	4304		

					0848	4305		

					0849	4306		

					0851	4307		

					0862	4309		

					0872	4420		

					0873	4430		

					0884	4503		

					0885	4552		

					0886	4554		

					0887	5071		

Medicare - 570

Department

Code	75

Treasury Account

Symbols	0580

	8004

	8005

	8393

									Income Security - 600

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

Treasury Account

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

			1953		0179	8340		8135	0409	0030			0111			0122		0143	

			2002		0326			8424					0113			0128		0148	

			2004		0327								8010			0140		0163	

			2006		1500								8011			1500		0164	

			2009		1521								8012			1501		0178	

			2064		1700								8018			1502		0181	

			2070		4204								8051			1503		0188	

			3502		5155								8236			1511		0192	

			3503		8042								8237			1515		0195	

			3505		8130											1520		0196	

			3506		8134											1550		0197	

			3507		8144											1552		0204	

			3508													1553		0205	

			3510															0206	

			3512															0218	

			3539															0219	

			5209															0221	

																		0308	

																		0310	

																		0311	

																		0312	

																		0316	

																		4041	

																		4042	

																		4043	

																		4044	

																		4058	

																		4071	

																		4098	

																		4104	

																		4588	

	     Social Security - 650

Department Code	28

Treasury Account

Symbols	0400

	0404

	8006

	8007

	8704

Veterans Benefits and Services - 700

Department Codes	20	21	36	36	74	95	97

Treasury Account

Symbols	0501	1805	0102	4112	0100	0300	8098

			0103	4113	0101	0869	

			0110	4118	8569	5000	

			0111	4125		5113	

			0120	4126		8290	

			0129	4127		8293	

			0137	4128			

			0144	4129			

			0151	4130			

			0152	4138			

			0160	4537			

			0161	4538			

			0163	4539			

			0170	5014			

			0181	8126			

			0183	8128			

			0200	8129			

			1024	8132			

			1025	8133			

			1114	8150			

			1118	8180			

			1119	8455			

			1120				

			4009				

			4010				

			4012				

			4013				

			4014				

			4018				

			4023				

			4024				

			4025				

			4048				

										Administration of Justice - 750

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

Treasury Account

Symbols	8607	0128	4500	0104	0100	0052	0135	0144	0700	0100

		0129	4526	0105	4019	0950	5041		1400	1900

		0130	5041	0117		1090	8605			3200

		0200	5042	0173			8606			

		0311	5073	0602						

		0319	5086	0603						

		0322	5087	0604						

		0323	5088	0607						

		0324	5089	0608						

		0327	5094	0609						

		0328	5126	1000						

		0332	5131	1003						

		0334	5450	1407						

		0339	5451	1408						

		0401	6000	1409						

		0403	8393	5693						

		0404	8408	5694						

		0405	8500	5695						

		0500	8585	5697						

		0930	8586	8360						

		1003	8591	8526						

		1004	8593	8527						

		1010	8594	8528						

		1020	8595	8529						

		1060	8596	8531						

		1061	8600	8534						

		1100	8602	8789						

		1101	8603	8870						

		1217	8608							

		1218								

		1219								

		3800								

		3845								

								General Government - 800

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

Treasury Account

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

		0203			0700	0020			0412	4542	4542		0106	0200		4542

		4505			1050	0037			0414				0108	0400		

		9000			1450	0038			0415				0110	4571		

					1600	0061			0416				0115			

					8094	0109			0418				0116			

					8270	0110			1114				0137			

					8275	0210			1691				0155			

					8300	0211			4542				0171			

						0300			5091				0176			

						0400							0177			

						1070							0560			

						1073							0562			

						1453							0911			

						1454							0912			

						1457							0913			

						1900							0919			

						2000							1706			

						2200							1710			

						2600							1801			

						2700							4159			

						3963							4413			

						5001							4501			

						8240							4502			

						8241							4521			

													4560			

													4561			

													5081			

													5407			

													5432			

													5687			

													5737			

													8532			

													8790			

								General Government - 800 (continued)

Department Codes

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

Treasury Account

Symbols	0100	0105	0961	0100	0100	4188	0100	1010	0505	4542	0054	4542	0300	4542	0650	4542	4542

	5000	0107	1001		8155			1037	0535		0600		0301	5105	1000		

		0108	1100						4542		0700		8127		1050		

		0110	1500								8092		8436		1100		

		0114	1800												1600		

		0116	2101												2150		

		0118	2450												2151		

		0533													2350		

		0535													3300		

		0900													5000		

		4530													8279		

		4540													8294		

		4542															

		4548															

		5250															

		5254															

		8198															

Interest - 900

Department Codes	20	21	75

Treasury Account

Symbols	0550	8063	8248

	1850		8249

	1851		8253

	1852		8254

	1860		8888

	1877		8889

	8902