Aggregated (Bureau Level) SGL Account Number Supplemental Data Accounts (Split SGLs) HFM Major SGL Account Numbers Included 579000 – Other Financing Sources 579000Adj 579000Budg 579000NBDwnSbRest 579000NbudOther 579000Z$$ 590000 – Other Revenue 590000BudgFftcash 590000NBudFftpro 590000NBudNonex 590000BudgT 590000CTA, 590000FTA, 590000GTA, 590000NTA, 590000ZTA, 590000FEA, 590000NEA, 590000ZEA, 590000CEA. 590900 – Contra Revenue for Other Revenue 590900BudgFftcash 590900NBudFftpro 590900BudNonex 590900BudgT 590900CTA, 590900FTA, 590900NTA, 590900FEA, 590900CEA, 590900NEA, 590900ZEA 599400-Offset to Accrued Collections – SCNP 599400NBDwnSbRest 599000NbudOther 599400G$A, 599400Z$A 711000 – Gains on Disposition of Assets – Other 711000Bud 711000Nbud 711000NT$ 711100 - Gains on Disposition of Investments – Other 711100Bud 711100CT$, 711100FT$, 711100NT$ 711200 – Gains on Disposition of Borrowings 711200Bud 711200CT$, 711200FT$ 718000 – Unrealized Gains 718000Bud 718000Nbud 718000CT$, 718000FT$, 718000NT$ 719000 – Other Gains 719000Bud 719000Nbud 719000FT$, 719000NT$, 721000 – Losses on Disposition of Assets 721000Bud 721000Nbud 721000NT$
Receivable you need to break out any vendor overpayments collected during the reporting period to 13A_131000Venopay-Vendor Overpayment Collected). The bureau is required to submit a supplemental data submission, using Forms. Bureaus are required to enter supplemental data, as applicable, into Forms for the following aggregated (bureau level) RNCOB supplemental data: Line Supplemental Data Accounts Aggregated (Bureau Level) SGL Account Number HFM Major SGL Account Numbers Included 4 – Distributed Offsetting (Receipts)/ Outlays, Net 4OffsetReceipts Distributed Offsetting Receipts OFM USE ONLY 13A –Vendor Overpayments Collected 13A_131000Venopay 131000 – Vendor Overpayments 131000C$A, 131000C$S, 131000F$A, 131000F$S, 131000N$A, 131000N$S 13C – Other 13C_217000FinSubs 217000 – Subsidy to Financing Account 217000 (Credit Reform Act) 217000C$$ (FC 1456) NOAA Use Only 13C_219000NAftSNC 219000 – Other Accrued Liability 219000C$$, 219000F$$, 219000N$$ NOAA and ELGP Use Only 13C_680000CredRef 680000 – Credit Reform Loans (Credit account balance) 680000C$$, 680000F$$, 680000N$$, 680000Z$$ 14A – Credit Program Collections which Increase Loan Guarantee Liabilities for Allowances for Subsidy Cost 14A_426000CredRef 426000 – Actual Collections of “governmental-type” Fees (Credit Reform Financing Funds only) 426000$$$ 14A_426100CredRef 426100- Actual Collections of Fees (Credit Reform Financing Funds only) 426100$$$
14A_426200CredRef 426200– Actual Collections of Loan Principal (Credit Reform Financing Funds only) 426200$$$ 14A_426300CredRef 426300 – Actual Collections of Loan Interest (Credit Reform Financing Funds only) 426300$$$ 14A_426400CredRef 426400 – Actual Collections of Rent (Credit Reform Financing Funds Only) 426400$$$ 14A_426500CredRef 426500 – Actual Collections from Sale of Foreclosed Property (Credit Reform Financing Funds only) 426500$$$ 14A_426600CredRef 426600 – Other Actual Business-Type Collections from Sources (Credit Reform Financing Funds only) 426600$$$ 14A_426700CredRef 426700 – Other Actual “governmental-type” Collections from Sources (Credit Reform Financing Funds only) 426700$$$ 14A_427100CredRef 427100 – Actual Program Fund Subsidy Collected (Credit Reform Financing Funds only) 427100$$$ 14A_427300CredRef 427300 – Interest Collected from Treasury (Credit Reform Financing Funds Only) 427300$$$
14A_427500CredRef 427500 – Actual Collections from Liquidating Fund (Credit Reform Financing Funds only) 427500$$$ 14A_427700CredRef 427700 – Other Actual Collections – Federal (Credit Reform Financing Funds only) 427700$$$ 14A_428300CredRef 428300 – Interest Receivable from Treasury (Credit Reform Financing Funds only) 428300$$$ 14A_428500CredRef 428500 – Receivable from the Liquidating Fund (Credit Reform Financing Funds only) 428500$$$ 14A_428600CredRef 428600 – Receivable from the Financing Fund (Credit Reform Financing Funds only) 428600$$$ 14A_428700CredRef 428700 – Other Federal Receivables (Credit Reform Financing Funds only) 428700$$$ 14B – Budgetary Financing Sources/(Uses), Net 14B_UndepColl Undeposited Collections NTIS USE ONLY 14B_DefCredit Deferred Credits NTIS USE ONLY 14B_LiaDepUndcl Liabilities for Deposits, Clearing & Undeposited Collections NTIS USE ONLY 14B_NOAASpNotL2 NOAA Special Fund revenue accounts included in Line 14B crosswalk that do not relate to Line 2 NOAA USE ONLY 426200 – Actual Collections of Loan Principal EDA USE ONLY
15 –Resources that Finance the Acquisition of Assets or Liquidation of Liabilities 15_ResFinAcqLiq Line 15 – Resources That Finance the Acquisition or Liquidation of Liabilities Various 16A_Transfers In/Out 16A_NonBudgTrfr 577500, 577600 — Transfers that belong in SNC 577500C$$, 577500F$$, 577600C$$, 577600F$$ 16B – Prior Period Adjustments 16B_740000NoRstat 740000 – Prior-Period Adjustments Due to Corrections of Errors 740000N$$, 740000Z$$ 16B_740100Rstat 740100 – Prior-Period Adjustments Due to Changes in Accounting Principles 740100N$$, 740100Z$$ 740500 – Prior Period Adjustments Due to Corrections of Errors – Years Preceding the Prior Year 740500N$$, 740500Z$$ 21A – Downward Reestimates of Credit Subsidy Expense 21A_619900CredRef 619900 – Adjustment to Subsidy Expense (Credit Reform only) 619900N$$ 21A_680000CredRef 680000 – Credit Reform Loans (Debit account balance) 680000C$$, 680000F$$, 680000N$$; 680000Z$$ 22 – Increase in Exchange Revenue Receivable from the Public 22_131000EX 131000 – Exchange Excludes accounts receivable related to vendor 131000N$A, 131000N$S 22_131900EX 131900 – Exchange 131900N$A, 131900N$S 22_134000EX 134000 – Exchange 134000N$A, 134000N$S 22_134100EX 134100 – Exchange 134100N$A, 134100N$S 22_134200EX 134200 – Exchange 134200N$A, 134200N$S 22_134500EX 134500 – Exchange 134500N$A, 134500N$S 22_134600EX 134600 – Exchange 134600N$A, 134600N$S 22_134700EX 134700 – Exchange 134700N$A, 134700N$S
22_134900EX 134900 – Exchange 134900N$A, 134900N$S 22_DisallowCost Sustained Disallowed Costs and Disallowed Grant Costs 131000N$A, 131000N$S 23A – Prior Period Adjustments 23A_740000IncLiab 740000 – Prior-Period Adjustments Due to Corrections of Errors 740000N$$, 740000Z$$ 23A_23A_740100PPA 740100 – Prior-Period Adjustments Due to Changes in Accounting Principles 740100N$$, 740100Z$$ 23A_740500PPA 740500 – Prior Period Adjustments Due to Corrections of Errors – Years Preceding the Prior Year 740500N$$, 740500Z$$ 23B – Various Increases 23B_219000NAftSNC 219000 – Other Accrued Liability 219000C$$, 219000F$$, 219000N$$ NOAA and ELGP USE ONLY 23B_240000FutrFdExp 240000 – Liability for Nonfiduciary Deposit Funds and Undeposited Collections; Fund Code 3800 Reclass amounts to 680000, Future Funded Expenses (net) NOAA FC 3800 use only
1) QTR1FSBOOK (for Q1), QTR2FSBOOK (for Q2), QTR3FSBOOK (for Q3), and (for Q4) HFM Report Name N/A Report Title—Description Balances – Major Accounts: Bureau Level Totals Only Q1 Balances – Major Accounts: By Fund Group (excludes ELIM_ENT) Balances–Anomalies: all accounts w/ anomalies – ETBs Foot to Zero Tie-point (Proprietary, Budgetary) – 310000, 331000, 420100 (Prior Year’s Postclose to Current Period’s Preclose) –Various –Split-Validation Accounts – Unobligated/Obligated Balance (Prior Year’s Postclose to Current Period’s Preclose) Q1 - Apportionment Categories of Obligations Incurred F999 (Unknown) to ensure G has TP 099 and Z has [ICP None] report to capture TP to attribute mismatch Q1 & Q2 Tie-Point – Obligated Balance vs. SBR Data Q1 & Q2 Tie-Point– Unobligated Balance vs. SBR Data Q1 & Q2 – Various – Reconciliation of Net Cost of Operations to Budget Q1 Position Analysis – Cumulative Results of Operations Position Analysis – Unexpended Appropriations Q1 Balance Sheets (Bureau’s Face) Statements of Changes in Net Position (Bureau’s Face) Q1 Statements of Net Cost (Bureau’s Face)
– Budgetary vs. Proprietary – Budgetary vs. Proprietary Delivered Orders – Budgetary vs. Proprietary Received – Budgetary vs. Proprietary – Budgetary vs. Proprietary 4) Closing Package Book—Closing Package Notes and Other Data (Q4 only) HFM Report Name Report Title—Description Package Note: Cash and Other Monetary Assets Package Note: Account and Taxes Receivable Package Note: Inventories and Related Property Package Note: Property, Plant, and Equipment (Allowance) Package Note: Property, Plant, and Equipment (Line Item Notes) Package Note: Other Assets Package Note: Account Payable-Non Federal Package Other Data Package Note: Environmental and Disposal Liabilities Package Note: Other Liabilities Package Note: Commitments Instructions for printing a book: 1) Log on to HFM and click on ‘Explore’ from the menu bar selection (Note: the Book sets have green icons). 2) Click on the reports to open. 3) Edit the member selection and click ‘OK’ (Note: Do not save the book) 4) Select File then ‘Complete Book in PDF’. (Note: the portable document file [PDF] may be saved) 5) Select the ‘Print’ button from the toolbar Separate books have been created for the bureaus’ convenience as follows: QTE2 Fluctuation Book, QTR3&4 Fluctuation Book—Fluctuation Reports FS_FULL—Financial Statements, Consolidating Closing Package Book—Closing Package Notes and Other Data BP_TiePoint_Book—Budgetary vs. Proprietary Tie-points BP Tiepoint – NOAA&BIS Only—Budgetary vs. Proprietary Tie-Point for NOAA and BIS Only
Shakira Ross–OFM Tel: (202) 482-0785 E-mail: Kristin Salzer-OFM Tel: (202) 482-2715 E-mail: Micah Reed–OFM Tel: (202) 482-2258 E-mail: Angela Inmon—OFM Tel: (202) 482-5857 E-mail: Contact for Improper Payments: Shakira Ross - OFM Tel: (202) 482-1669 E-mail: sross@doc.gov