APPENDIX A 208 

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 are 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 nonexchange 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 166 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

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
209 APPENDIX A 

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-six Additional Consolidation Entities 

400 Years of African-American History Committee for Purchase from People Who Are Blind or 

 Commission Severely Disabled 

Access Board Commodity Futures Trading Commission 

Administrative Conference of the U.S. Congressional Budget Office 

Advisory Council on Historic Preservation Congressional-Executive Commission on the People’s 

African Development Foundation Republic of China 

Alyce Spotted Bear and Walter Soboleff Consumer Product Safety Commission 

 Commission on Native Children Corporation for National and Community Service 

American Battle Monuments Commission Council of the Inspectors 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 

Bureau of Consumer Financial Protection Defense Nuclear Facilities Safety Board 

Central Intelligence Agency Delta Regional Authority 

Chemical Safety and Hazard Investigation Board Denali Commission 

Christopher Columbus Fellowship Foundation Dwight D. Eisenhower Memorial Commission 

Civil Rights Cold Case Records Review Board Election Assistance Commission 

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

 Heritage Abroad Equal Employment Opportunity Commission 

Commission of Fine Arts 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 on International Religious Freedom Federal Housing Finance Agency 

Commission on Security and Cooperation in Europe Federal Labor Relations Authority 

Commission on the State of U.S. Olympics Federal Maritime Commission 

 and Paralympics Federal Mediation and Conciliation Service 

 
 APPENDIX A 210 

Federal Mine Safety and Health Review Commission National Transportation Safety Board 

Federal Permitting Improvement Steering Council Neighborhood Reinvestment Corporation 

Federal Trade Commission Northern Border Regional Commission 

Government Accountability Office Nuclear Waste Technical Review Board 

Government Publishing Office Occupational Safety and Health Review Commission 

Gulf Coast Ecosystem Restoration Council Office of Congressional Workplace Rights 

Harry S. Truman Scholarship Foundation Office of Government Ethics 

House of Representatives 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 Open World Leadership Center 

International Trade Commission Patient Centered Outcomes Research Trust Fund 

James Madison Memorial Fellowship Foundation Peace Corps 

Japan-U.S. Friendship Commission Presidio Trust 

John C. Stennis Center for Public Service Privacy and Civil Liberties Oversight Board 

 Training and Development Public Buildings Reform Board 

John F. Kennedy Center for the Performing Arts Public Defender Service for the DC 

Judiciary Selective Service System 

Library of Congress Senate Commission on Art 

Marine Mammal Commission Southeast Crescent Regional Commission 

Medicaid and Children’s Health Insurance Program Southwest Border Regional Commission 

 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 

National Security Commission on Artificial Intelligence 

*These entities are no longer active and have either returned all remaining fund balances to Treasury during FY 2023 or have 

remaining fund balances pending final return to Treasury as of September 30, 2023. 

 
211 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 27—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]