APPENDIX A 216

Appendix A: Reporting Entity

This appendix lists the entities (consolidation or disclosure entities) included in the U.S. government’s Financial 

Report, as well as related parties. 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. 

The federal government has relationships with organizations that meet the inclusion criteria in SFFAS No. 47, but are 

afforded a greater degree of autonomy than consolidation entities. These entities are referred to as disclosure entities. 

Disclosure 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 159 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 governmentwide 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
217 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

Millennium Challenge Corporation

www.mcc.gov

National Credit Union Administration

www.ncua.gov

National Railroad Retirement Investment Trust

www.rrb.gov

Overseas Private Investment Corporation

www.opic.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.gov

U.S. Postal Service

www.usps.com

One Hundred Nineteen Additional Consolidation Entities

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

American Battle Monuments Commission Council of the Inspector General on Integrity and

Appalachian Regional Commission Efficiency

Architect of the Capitol Court of Appeals for Veterans Claims

Armed Forces Retirement Home Court Services and Offender Supervision Agency for DC

Barry Goldwater Scholarship and Excellence in DC Courts

Education Foundation DC Courts–Defender Services

Broadcasting Board of Governors Defense Nuclear Facilities Safety Board

Bureau of Consumer Financial Protection Delta Regional Authority

Central Intelligence Agency Denali Commission

Chemical Safety and Hazard Investigation Board Dwight D. Eisenhower Memorial Commission

Christopher Columbus Fellowship Foundation Election Assistance Commission

Commission for the Preservation of America’s Environmental Dispute Resolution Fund

Heritage Abroad Equal Employment Opportunity Commission

Commission on Civil Rights Executive Office of the President

Commission of Fine Arts Farm Credit Administration

Commission on International Religious Freedom Federal Election Commission

Commission on Security and Cooperation in Europe Federal Financial Institutions Examination Council

Commission to Eliminate Child Abuse and Neglect Appraisal Subcommittee

Fatalities* Federal Housing Finance Agency

Committee for Purchase from People Who Are Blind Federal Labor Relations Authority

or Severely Disabled Federal Maritime Commission

Commodity Futures Trading Commission Federal Mediation and Conciliation Service

Congressional Budget Office Federal Mine Safety and Health Review Commission
APPENDIX A 218

Federal Trade Commission Neighborhood Reinvestment Corporation

Government Accountability Office Northern Border Regional Commission

Government Publishing Office Nuclear Waste Technical Review Board

Gulf Coast Ecosystem Restoration Council Occupational Safety and Health Review Commission

Harry S. Truman Scholarship Foundation Office of Compliance

House of Representatives Office of Government Ethics

Indian Law and Order Commission* Office of Navajo and Hopi Indian Relocation

Institute of Museum and Library Services Office of Nuclear Waste Negotiator*

Intelligence Community Management Account Office of Special Counsel

Inter-American Foundation Office of the Federal Coordination for Alaska Natural

International Trade Commission Gas Transportation Projects*

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 Building Reform Board

Library of Congress Public Defender Service

Marine Mammal Commission Recovery Act Accountability and Transparency Board*

Medicaid and Children’s Health Insurance Program Selective Service System

Payment and Access Commission Senate Preservation Fund

Medicare Payment Advisory Commission St. Lawrence Seaway Development Corporation

Merit Systems Protection Board State Justice Institute

Military Compensation and Retirement Modernization Surface Transportation Board

Commission* Thrift Savings Fund

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, National and Public U.S. Institute of Peace

Service U.S. Interagency Council on the Homeless

National Council on Disability U.S. Senate

National Endowment for the Arts U.S. Supreme Court

National Endowment for the Humanities U.S. Tax Court

National Gallery of Art U.S. Trade and Development Agency

National Labor Relations Board Vietnam Education Foundation

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

National Transportation Safety Board

*These entities are no longer active and have either returned all remaining fund balances to Treasury during fiscal year 2018 

or have remaining fund balances pending final return to Treasury as of September 30, 2018.

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 25—Disclosure Entities and Related Parties. The 

component entity of each disclosure entity is provided in the brackets below. 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. Refer to the financial reports of the component entities for more information 

on these disclosure entities and related parties.
219 APPENDIX A

Disclosure Entities

Amtrak (National Railroad Passenger Service Corp) [DOT]

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

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

Federal Reserve System [Treasury]

There are additional disclosure entities within the government that can be found on the component entities financial 

statements.

Related Parties 

Federal Home Loan Banks [FHFA]

International Monetary Fund and Multilateral Development Banks [Treasury]

Private Export Funding Corporation [EXIM]

There are additional related parties within the government that can be found on the component entities financial statements.