APPENDIX A 218

Appendix A: Reporting Entity

This appendix lists the entities (consolidation entities, disclosure entities, or related parties) included in the U.S.

government’s Financial Report. SFFAS No. 47, Reporting Entity, provides guidance for identifying entities that are

consolidation entities, disclosure entities, and related parties.

The Financial Report includes all organizations meeting the inclusion principles of: a) budgeted for by elected officials

of the government; b) owned by the government; and c) controlled by the government with risk of loss or expectation of

benefits. In addition, the Financial Report includes organizations where it would be misleading to exclude even though the

organization does not meet any of the three inclusion principles. If an organization meets the inclusion principles, a

determination of consolidation or disclosure is made.

SFFAS No. 47 identifies consolidation entities as organizations that should be consolidated in the financial statements

based on the assessment of the following characteristics as a whole, the organization: a) is financed through taxes and other

non-exchange revenues; b) is governed by the Congress or the President; c) imposes or may impose risks and rewards to the

government; and d) provides goods and services on a non-market basis. It also includes organizations that would result in

misleading or incomplete financial statements, if excluded.

Disclosure entities are entities with which the federal government has relationships that meet the inclusion criteria in

SFFAS No. 47, but are afforded a greater degree of autonomy than consolidation entities. These entities may maintain a

separate legal identity, have a governance structure that vests most decision-making authorities in a governing body to

insulate the organization from political influence, and/or have relative financial independence. Other organizations that are

owned or controlled by the government as a result of regulatory actions, or other government intervention actions are,

generally, deemed to be disclosure entities if the relationship with the government is not expected to be permanent.

Related parties exist if the existing relationship, or one party to the existing relationship, has the ability to exercise

significant influence over the other party’s policy decisions. Related parties do not meet the principles for inclusion, but are

reported in the Financial Report, if they maintain relationships of such significance that it would be misleading to exclude.

1. Consolidation Entities included in the Financial Report:

There are a total of 162 entities that meet the consolidation criteria, and as such are included in the Financial Report.

The lists below describe three groups of consolidation entities that comprise the consolidated government-wide reporting

entity for the Financial Report and include entities from all three branches of government.

Twenty-Four Chief Financial Officer Act Consolidation Entities

Department of Agriculture

www.usda.gov

Department of Labor

www.dol.gov

Department of Commerce

www.doc.gov

Department of State

www.state.gov

Department of Defense

www.defense.gov

Department of Transportation

www.dot.gov

Department of Education

www.ed.gov

Department of the Treasury

www.treasury.gov

Department of Energy

www.energy.gov

Department of Veterans Affairs

www.va.gov

Department of Health and Human Services

www.hhs.gov

Environmental Protection Agency

www.epa.gov

Department of Homeland Security

www.dhs.gov

General Services Administration

www.gsa.gov

Department of Housing and Urban Development

www.hud.gov

National Aeronautics and Space Administration

www.nasa.gov

Department of the Interior

www.doi.gov

National Science Foundation

www.nsf.gov

Department of Justice

www.usdoj.gov

Office of Personnel Management

www.opm.gov
219 APPENDIX A

Small Business Administration

www.sba.gov

U.S. Agency for International Development

www.usaid.gov

Social Security Administration

www.ssa.gov

U.S. Nuclear Regulatory Commission

www.nrc.gov

Sixteen Additional Significant Consolidation Entities

Export-Import Bank of the U.S.

www.exim.gov

Farm Credit System Insurance Corporation

www.fcsic.gov

Federal Communications Commission

www.fcc.gov

Federal Deposit Insurance Corporation

www.fdic.gov

General Fund of the U.S. Government

www.fiscal.treasury.gov/general-fund

Millennium Challenge Corporation

www.mcc.gov

National Credit Union Administration

www.ncua.gov

National Railroad Retirement Investment Trust

www.rrb.gov

Pension Benefit Guaranty Corporation

www.pbgc.gov

Railroad Retirement Board

www.rrb.gov

Securities and Exchange Commission

www.sec.gov

Security Assistance Accounts

www.dsca.mil

Smithsonian Institution

www.si.edu

Tennessee Valley Authority

www.tva.com

U.S. International Development Finance Corporation

www.dfc.gov

U.S. Postal Service

www.usps.com

One Hundred Twenty-two Additional Consolidation Entities

400 Years of African-American History Commodity Futures Trading Commission

 Commission Congressional Budget Office

Access Board Congressional-Executive Commission on the People’s 

Administrative Conference of the U.S. Republic of China

Advisory Council on Historic Preservation Consumer Product Safety Commission

African Development Foundation Corporation for National and Community Service

Alyce Spotted Bear and Walter Soboleff Council of the Inspectors General on Integrity and

 Commission on Native Children Efficiency

American Battle Monuments Commission Court of Appeals for Veterans Claims

Appalachian Regional Commission Court Services and Offender Supervision Agency for DC

Architect of the Capitol DC Courts

Armed Forces Retirement Home DC Courts–Defender Services

Barry Goldwater Scholarship and Excellence in Defense Nuclear Facilities Safety Board

 Education Foundation Delta Regional Authority

Bureau of Consumer Financial Protection Denali Commission

Central Intelligence Agency Dwight D. Eisenhower Memorial Commission

Chemical Safety and Hazard Investigation Board Election Assistance Commission

Christopher Columbus Fellowship Foundation Environmental Dispute Resolution Fund

Commission for the Preservation of America’s Equal Employment Opportunity Commission

 Heritage Abroad Executive Office of the President

Commission on Civil Rights Farm Credit Administration

Commission on Combating Synthetic Opioid Federal Election Commission

 Trafficking Federal Financial Institutions Examination Council

Commission of Fine Arts Federal Housing Finance Agency

Commission on International Religious Freedom Federal Labor Relations Authority

Commission on Security and Cooperation in Europe Federal Maritime Commission

Committee for Purchase from People Who Are Blind or Federal Mediation and Conciliation Service

 Severely Disabled Federal Mine Safety and Health Review Commission
APPENDIX A 220

Federal Permitting Improvement Steering Council National Security Commission on Artificial Intelligence

Federal Trade Commission National Transportation Safety Board

Government Accountability Office Neighborhood Reinvestment Corporation

Government Publishing Office Northern Border Regional Commission

Gulf Coast Ecosystem Restoration Council Nuclear Waste Technical Review Board

Harry S. Truman Scholarship Foundation Occupational Safety and Health Review Commission

House of Representatives Office of Congressional Workplace Rights

Institute of Museum and Library Services Office of Government Ethics

Intelligence Community Management Account Office of Navajo and Hopi Indian Relocation

Inter-American Foundation Office of Nuclear Waste Negotiator*

International Trade Commission Office of Special Counsel

James Madison Memorial Fellowship Foundation Open World Leadership Center

Japan-U.S. Friendship Commission Patient Centered Outcomes Research Trust Fund

John C. Stennis Center for Public Service Peace Corps

 Training and Development Presidio Trust

John F. Kennedy Center for the Performing Arts Privacy and Civil Liberties Oversight Board

Judiciary Public Buildings Reform Board

Library of Congress Public Defender Service for the DC

Marine Mammal Commission Selective Service System

Medicaid and Children’s Health Insurance Program Senate Commission on Art

 Payment and Access Commission St. Lawrence Seaway Development Corporation

Medicare Payment Advisory Commission State Justice Institute

Merit Systems Protection Board Surface Transportation Board

Military Compensation and Retirement Modernization Thrift Savings Fund

 Commission* U.S. Agency for Global Media

Morris K. Udall and Stewart L. Udall U.S. Capitol Police

 Foundation U.S. Capitol Preservation Commission

National Archives and Records Administration U.S. China Economic and Security Review Commission

National Capital Planning Commission U.S. Holocaust Memorial Museum

National Commission on Military Aviation Safety U.S. Institute of Peace

National Commission on Military, National and Public U.S. Interagency Council on Homelessness

 Service U.S. Semiquincentennial Commission

National Council on Disability U.S. Senate

National Endowment for the Arts U.S. Tax Court

National Endowment for the Humanities U.S. Trade and Development Agency

National Gallery of Art Vietnam Education Foundation

National Labor Relations Board Western Hemisphere Drug Policy Commission

National Mediation Board Women’s Suffrage Centennial Commission

National Railroad Passenger Corporation, Office of the Woodrow Wilson International Center for Scholars

 Inspector General WWI Centennial Commission

*These entities are no longer active and have either returned all remaining fund balances to Treasury during FY 2021 or have

remaining fund balances pending final return to Treasury as of September 30, 2021.
221 APPENDIX A

2. Disclosure Entities and Related Parties of the Financial Report

The entities included below, after considering various factors including quantitative and qualitative materiality, meet the

criteria of SFFAS No. 47 to be reported as disclosure entities or related parties in the Financial Report. Information about the

government’s relationship with these entities is disclosed in Note 28—Disclosure Entities and Related Parties. Additionally,

component entities have also identified additional disclosure entities and related parties that do not meet the qualitative or

quantitative criteria in SFFAS No. 47 to be reported in the Financial Report and are not included in the entities below. The

component entity of each disclosure entity is provided in the brackets below. Refer to the financial statements of the

component entities for more information on additional disclosure entities and related parties.

Disclosure Entities

Amtrak (National Railroad Passenger Service Corp) [DOT]

Federal Home Loan Mortgage Corporation (Freddie Mac) [Treasury]/[FHFA] 

Federal National Mortgage Association (Fannie Mae) [Treasury]/[FHFA]

Federal Reserve System [Treasury]

Special Purpose Vehicles [Treasury]

Related Parties

Federal Home Loan Banks [FHFA]

International Monetary Fund and Multilateral Development Banks [Treasury]

Private Export Funding Corporation [EXIM]