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I. 1. A. a.(1)(a) i) a)S ($0 ($0 0 (($0 0 0   A_ekqwDocumentDocument StyleI.1.A.a.(1)(a)i)a)jo4Tech InitInitialize Technical StyleS #  1 .1 .1 .1 .1 .1 .1 .1 S CuyTechnicalTechnical Document Style11.11.1.11.1.1.11.1.1.1.11.1.1.1.1.11.1.1.1.1.1.11.1.1.1.1.1.1.1x?t2PleadingHeader for numbered pleading paper %  &(   ֪XXXXX?:''*dE*??:''*dE*?HH1HH2HH3HH4HH5HH6HH7HH8HH910111213141516171819202122232425262728  .+((3m$ JT!   >-$"Small Circle"0..2$1italic0.footer !XXXU+* `(CG TimesScalableU* `(CG TimesScalable<n:footnote texXXXU+* `(CG TimesScalableU(hH  Z 6Times New Roman RegularPage of &+(UKfijkC<< Cii(CEKQW]cioAutoList1A.A.A.A.A.A.A.A. dLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5&0 d d dLevel 1Level 2Level 3Level 4Level 5('2$ JT!   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($$   1  ll' dxdP PdU   ?@CLN^adyUGaeimquy}Bullet ListBullets List EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.[:6C;8 Level 1Level 2Level 3Level 4Level 5[:-%($$  0  ((3$ JT!     0  .U[:::IA8 d@ ( (dUU JT!   _XXvXXSX-X XXXXv-X-X -X X-8vXXdd8@qqgJanuary7,2000M0005MEMORANDUMFORTHEHEADSOFEXECUTIVEDEPARTMENTSANDESTABLISHMENTS#-X-X #-X X-#XXvXX-X V#-X XXXXv,CHIEFFINANCIALOFFICERS,ANDINSPECTORSGENERAL   FROM: ` _Deidre_ԀLee/S/ ~      ` ActingDeputyDirectorforManagementSUBJECT:0 ` TechnicalAmendmentstoOMBBulletinNo.9701,h ` (#` (#    ` FormandContentofAgencyFinancialStatements F  1.Purpose.Thistransmittalmemorandumcontainstechnicalamendmentstoandclarificationof   OMBBulletinNo.9701,FormandContentofAgencyFinancialStatements,datedOctober16,   1996,asamendedbyOMBMemorandum9903,TechnicalAmendmentstoOMBBulletinNo. n 9701,FormandContentofAgencyFinancialStatements,datedNovember20,1998#XXvXX-X #-X XXXXv#-X-X #-X X-.The L technicalamendmentsaddressrevised#XXvXX-X Y#-X XXXXv#-X-X #-X X-Ԁfinancialstatement#-X-X ^#-X X-#XXvXX-X #-X XXXXvԀreportingrequirementsforfiscalyears *z (FY)1999and2000,#-X-X #-X X-#XXvXX-X #-X XXXXvexceptforamendmentswhichmayresultfromnewFederalaccounting X standards(e.g.,amendmentstomultiuseheritageassets).Theseamendmentsincludethefollowing:-,X,` XX-  (a)#-X-X #-X X-#XXvXX-X #-X XXXXvԀPursuanttoSFFASNo.14,AmendmentstoDeferredMaintenanceReporting,deferred  maintenanceistobepresentedasrequiredsupplementaryinformationratherthanasanotedisclosureandlineitemonthestatementofnetcostwithareferencetothenotedisclosure.  (b)Intragovernmentalamountsandtherelatedfederaltradingpartnersforassets,liabilities,earnedrevenuefromtrade(buy/sell)transactions,andnonexchangerevenuearetobepresentedasrequiredsupplementaryinformation.Thegrosscosttogenerateearnedrevenuefromtradetransactionsaretobepresentedbybudgetfunctionalclassificationsasrequiredsupplementaryinformation.#XXvXX-X G ##XXXXv #XXvXX-X XXXXv p     (c)Theinstructionsforthestatementofnetcostrequireaseparatedisclosureofintragovernmentalgrosscostandearnedrevenuebybudgetfunctionalclassification.Thisreportingrequirementisinadditiontothecurrentrequirementtodisclosetotalentitygrosscostandearnedrevenuebybudgetfunctionalclassification.#-X-X i #-X X-#XXvXX-X #-X XXXXv $ % #XXvXX-X z##XXXXv8#-X-X X-  (d)TheinstructionsforthebalancesheetclarifyformandcontentguidancepreviouslyissuedbytheOfficeofManagementandBudget(OMB)andrequireBenefitsDueandPayabletobeseparatelyreportedfromOtherLiabilities#-X-X #-X X-#XXvXX-X #-X XXXXv.#-X-X C#-X X-#XXvXX-X #-X XXXXv >(#)   (e)Thebalancesheetpresentationmaybesimplifiedby:L qEh(3>L<,XX4,X,X,` X<  _i_.0 4 combining Entityand NonEntityassetsonthefaceofthebalancesheet,and +'- #XXvXX-X #-X XXXXv#-X-X #-X X-reporting NonEntityassetsinanote#-X-X #-X X-#XXvXX-X #-X XXXXvԀdisclosureratherthanonthestatement;#-X-X #-X X-#XXvXX-X #-X XXXXvԀand,'.4(#4(#  r-(/   ii.0 4 combining LiabilitiesCoveredbyBudgetaryResourcesand LiabilitiesNot  CoveredbyBudgetaryResourcesonthefaceofthebalancesheet,and#XXvXX-X {#-X XXXXv#-X-X 9#-X X-reporting   LiabilitiesNotCoveredbyBudgetaryResources#-X-X #-X X-#XXvXX-X #-X XXXXvԀinanote#-X-X #-X X-#XXvXX-X #-X XXXXvԀdisclosureratherthanon l thestatement#XXvXX-X j#-X XXXXv#-X-X (#-X X-.#XXvXX-X #-X XXXXv#-X-X *#-X X-J4(#4(# #-X-X #-X X-#XXvXX-X m#-X XXXXv<,X,X,XX4,X<  (f)InaccordancewithOMBMemorandum9903,TechnicalAmendmentstoOMBBulletin  V No.9701,FormandContentofAgencyFinancialStatements,datedNovember20,1998,the  4 authority#XXvXX-X R##XXXXv#XXvXX-X XXXXvtoprepareacombiningstatementofbudgetaryresourcesandacombinedstatementof   financingisextendedthroughFY2000.2.Policy.Financialstatementsshallbepreparedinaccordancewiththeformatsandinstructions \   presentedinOMBBulletinNo.9701,asamendedbyOMBMemorandum9903andthisAttachment.TheFY1999andFY2000financialstatementsshallbesubmittedtotheDirectorofOMBnolaterthanthestatutoryduedatesofMarch1,2000,and2001,respectively.#XXvXX-X #SXvXXXXv#SXSXv#SR RSAlso,no F  laterthanMarch6followingtheendofthefiscalyear#SRSR #SR RS#XR RRSR Y#SR RRXR ,ChiefFinancialOfficersshallsubmita .  copyoftheiragencysmanagementrepresentationlettertothe:(1)Controller,OfficeofFederalFinancialManagement,OMB;(2)Commissioner,FinancialManagementService(_FMS_),DepartmentoftheTreasury;and(3)ActingAssistantComptrollerGeneral,AccountingandInformationManagementDivision,GeneralAccountingOffice(GAO)(SeeOMBBulletinNo.9808, AuditRequirementsforFederalFinancialStatements,paragraph6,andsubsequentissuances).TheOMB,GAO,and_FMS_ԀwillusetheselettersinconjunctionwiththepreparationandauditofthefinancialstatementsoftheU.S.Government.#XR RRSR s##XRXR 1#-X-X X- 6 3.Applicability.TheamendmentstoOMBBulletinNo.9701applytothoseentitieslistedin L AppendixAandBofOMBBulletinNo.9808,AuditRequirementsforFederalFinancial * Statements,andsubsequentissuances.  4.EffectiveDate.Thetechnicalamendmentsdescribedinparagraph1(a),(b),(c)and(d)are t effectiveforfinancialstatementspreparedforfiscalyearsendedafterSeptember30,1998(FY1999).Thetechnicalamendmentsdescribedinparagraph1(e)and(f)areoptionalforfiscalyears1999and2000.#XXvXX-X !#-X XXXXv#-X-X !#-X X- ^ #XXvXX-X $#-X XXXXv#-X-X $#-X X-5.RecentDevelopments.Recentnoteworthydevelopmentsin,andchangesto,federal    accountingandreportingstandardsforfederalgovernmentalentitiesincludethefollowing:  (a)OnOctober19,1999,theAICPACouncilpassedaresolutionrecognizingthatstandardspromulgatedbytheFederalAccountingStandardsAdvisoryBoardconstitutegenerallyacceptedaccountingprinciples(_GAAP_)underRule203, AccountingPrinciples,oftheAICPAsCodeof  %p % ProfessionalConduct.UpontheiradoptionbyOMB,_FASAB_Ԁstandardsbecomebindingon %N!& Federalagencies.MembersmaynowexpressanopinionthatthefinancialstatementsofafederalgovernmentalentityareinconformitywithGAAPiftheyarepreparedinconformitywithaccountingprinciplespromulgatedbytheFASAB.Pursuanttotheresolution,theStatementsofFederalFinancialAccountingStandardsissuedsinceMarch1993arerecognizedasGAAPfortheapplicablefederalgovernmentalentities.#-X-X %#-X X-#XXvXX-X @%#-X XXXXv  (b)OMBissuedSFFASNo.15,ManagementsDiscussionandAnalysis(MD&A), ,`'- requiringMD&Atobeincludedineachgeneralpurposefederalfinancialreportasrequired ,>(. supplementaryinformationandidentifyingsubjectsthatshouldbeaddressedintheMD&A.The -)/ standardsareeffectiveforreportingperiodsthatbeginafterSeptember30,1999.SeeSFFAS  No.15forreportingrequirements.#XXvXX-X a*#-X XXXXv#-X-X *#-X X-    (c)OMBissuedSFFASNo.17,AccountingforSocialInsurance,requiringbenefitsdueand J payabletobereportedseparatelyandrequiringthereportingofsupplementarystewardshipinformationthatfacilitatesassessingtheprogramslongtermsustainabilityandtheabilityoftheprogramtoraiseresourcesfromfutureprogramparticipantstopayforbenefitsproposedtopresentparticipants.ThestandardsareeffectiveforreportingperiodsthatbeginafterSeptember30,1999.SeeSFFASNo.17forreportingrequirements.#-X-X ,#-X X-#XXvXX-X ,#-X XXXXv6.Inquiries.Furtherinformationconcerningthismemorandummaybeobtainedbycontacting \   theOfficeofManagementandBudget,OfficeofFederalFinancialManagement,Washington,DC20503,telephone(202)3953993.7.Copies.IndividualcopiesofthismemorandummaybeobtainedfromtheOMBhomepage $  ontheInternetathttp://www.whitehouse.gov/OMB/.Attachment]#XXvXX-X /##XXXXvm/#XXvXX-X XXXXv  n ] ]8vXXdXXd8 ]  #-X-X 1##X-1#-X.8vXXdXXd8 @ d-Y-TECHNICALAMENDMENTS    TO3  OMBBULLETINNO.9701, 3@55d @@ dFORMANDCONTENTOF   @  aAGENCYFINANCIALSTATEMENTS    #--Yj3##X-2#-X   -X X- @f TABLEOFCONTENTS   E% ,XX : !(#X,X,XEREQUIREDSUPPLEMENTARYINFORMATION: : : .,,< 0 ! 0@!(#(#3 l!(#!(# 0  DeferredMaintenance: : : .; !!!0@!(#(#3 J(#(# 0  IntragovernmentalAmounts: : : .A!!!0@!(#(# 3 (x(#(# 0   ` IntragovernmentalAssets: : : .M 0!(#(#5  V!(#!(# 0   ` IntragovernmentalLiabilities: : : .R 0!(#(#6  4!(#!(# 0   ` IntragovernmentalEarnedRevenuesandRelatedCosts: : : .h0!(#(# 0@!(#(#7 !(#!(#  0  0` (#(#IntragovernmentalNonexchangeRevenues: : : .ZZ\0!` (#` (# 7  !(#!(# K ,XX : !(#X ,XX : !(#XKINSTRUCTIONSFORTHEBALANCESHEET: : : .DD<0 ! 8 \  !(#!(# 0  OtherAssets: : : . 30!(#(##-X-X &5#-X X-#XXvXX-X 4#-X XXXXv0@!(#(# 8 : !(#!(# 0  EnvironmentalandDisposalCosts: : : .G0!(#(##-X-X :#-X X-#XXvXX-X <;#-X XXXXv 8 h !(#!(#   BenefitsDueandPayable: : : .?0 ! 8 F !(#!(#   OtherLiabilities: : : ., , 80 ! 8 $ !(#!(#   CommitmentsandContingencies: : : .ttD0 ! 9  !(#!(# INSTRUCTIONSFOROPTIONALBALANCESHEET: : : .A0 ! 10 n!(#!(#   EntityandNonentityAssets: : : .C0 ! 10 L!(#!(#   NegativeSubsidiesandDownwardReEstimatesofSubsidy: : : .^0 ! #XXvXX-X V<#-X XXXXv#-X-X <#-X X- 10 *z!(#!(#   LiabilitiesCoveredandNotCoveredbyBudgetaryResources: : : .bba0 ! 10 X!(#!(#   FederalEmployeeandVeteransBenefits: : : .N0 ! 0@!(#(# 10 6!(#!(#   OPTIONALBALANCESHEETFORMAT: : : .7 0 ! 11 !(#!(# NOTESTOOPTIONALBALANCESHEET: : : .  9 0 ! 0@!(#(#13 ^!(#!(# 0  NonentityAssets: : : . 80!(#(# 13<!(#!(#   FundBalancewithTreasury: : : .A0 ! #XXvXX-X q?#-X XXXXv#-X-X ?#-X X- 14 j!(#!(# 0  Cash,ForeignCurrencyandOtherMonetaryAssets: : : .BBW 0!(#(#15 H!(#!(#   AccountsReceivable: : : . :0 ! #XXvXX-X C#-X XXXXv#-X-X JC#-X X- 16 &!(#!(#   OtherAssets: : : . 30 ! 0@!(#(# 16 !(#!(#   LiabilitiesNotCoveredbyBudgetaryResources: : : .::U0 ! 17 !(#!(#   OtherLiabilities: : : ., , 80 ! 18 p  !(#!(#   FederalEmployeeandVeteransBenefits: : : .N0 ! 19 N!!!(#!(# INSTRUCTIONSFORTHESTATEMENTOFNETCOST  FootnoteDisclosureRelatedtotheStatementofNetCost: : : ._0 ! #XXvXX-X D#-X XXXXv#-X-X D#-X X- @! 20 #8$!(#!(#   GrossCostandEarnedRevenuebyBudgetFunctionalClassification: : : .h0 ! 20 $ %!(#!(# INSTRUCTIONSFORTHESTATEMENTSOFBUDGETARYRESOURCES  ANDFINANCING: : : .4 4 40 ! 21 `'"(!(#!(# #XXvXX-X G##XXXXvH# XXvXX -X XXXXvnOa@3 3 ]REQUIREDSUPPLEMENTARYINFORMATION  DeferredMaintenance. Deferredmaintenanceismaintenancethatwasnotperformedwhenit l shouldhavebeenorwasscheduledtobeperformedandthatisdelayeduntilafutureperiod.SFFASNo.14,AmendmentstoDeferredMaintenanceReporting,modifiesthepresentationof (x deferredmaintenanceinformationintheAnnualFinancialStatement.#XXvXX-X J#-X XXXXvԀBeforeamendment,this  V informationwouldhavebeenpresentedinassociationwiththestatementofnetcost.Asamended,thestandardsrequirethatdeferredmaintenanceinformationbeincludedasrequiredsupplementaryinformationratherthanasanotedisclosure.Also,thelineitemfor deferredmaintenancewouldnolongerberequiredonthestatementofnetcostwithareferencetothenotedisclosure.Forgeneralproperty,plant,andequipment(PP&E),nationaldefensePP&E,heritageassets,andstewardshipland,thefollowinginformationrelatedtodeferredmaintenanceshallbereportedasrequiredsupplementaryinformation:K% ,X` : !(#X,XX : !(#XK (-"0   #XXvXX-X 'L#-X XXXXv#-X-X I#-X X-Identificationofeachmajorclassofassetforwhichmaintenancewasdeferred,and (#(#  (-"0   Themethodofmeasuringdeferredmaintenanceforeachmajorclassofasset.SeeSFFAS L Nos.6and14fordetailedguidanceontheextentofthedisclosuresfortheconditionassessmentsurveyorthetotallifecyclecostmethod.Eithermethodmaybeusedformeasuringdeferredmaintenance. (#(# Managementmayelecttopresentstratificationofcriticalandnoncriticalamountsofmaintenanceneededtoreturneachmajorclassofassettoitsacceptableoperatingcondition.Ifmanagementelectstomakethisdisclosure,thedisclosureshouldincludemanagement'sdefinitionofcriticalandnoncriticalmaintenance.SeeSFFASsNo.6and14.#XXvXX-X {O#-X XXXXv IntragovernmentalAmounts. Intragovernmentalamountsrepresenttransactionsbetween H federalentitiesincludedintheFinancialReportoftheUnitedStatesGovernment(formerlythe & ConsolidatedFinancialStatementsoftheUnitedStatesGovernment).Thesetransactionsinclude  activity(consolidated/netofintraentitytransactions)#XXvXX-X JS#-X XXXXv#-X-X O#-X X-ԀwithfederalCFOActandnonCFOAct  entitiesasidentifiedintheTreasuryFinancialManual.Report,asrequiredsupplementaryinformation,intragovernmentalamountsfor:(1)assets;(2)liabilities;(3)nonexchangerevenue;and,(4)forcertainreportingentities,earnedrevenuefromtrade(buy/sell)transactionsalongwith#XXvXX-X *U#SXvXXXXvԀ#XXvXXSXvW#-X XXXXv#-X-X lU#-X X-thegrosscost#XXvXX-X UW#SXvXXXXvtogeneratesuchrevenue#XXvXXSXvW##XXXXvW#XXvXX-X XXXXv.Reportintra #8$ governmentalassets,liabilities,earnedrevenuefromtradetransactionsandnonexchangerevenue#XXvXX-X X#SXvXXXXvbytradingpartner(reciprocalfederalentity).#XXvXXSXvMY#-X XXXXv#-X-X eX#-X X-Ԁ#XXvXX-X Y##XXXXvZ#XXvXXSXvXXXXvReportintragovernmental#XXvXXSXvZ#-X XXXXv#-X-X gZ#-X X-grosscost#XXvXX-X Z#SXvXXXXvto %!& generateearnedrevenuefromtradetransactions#XXvXXSXvq[##XXXXv$[#XXvXXSXvXXXXvԀbybudgetfunctionalclassification#XXvXXSXv;\#-X XXXXv.#XXvXX-X \##XXXXv\#XXvXX-X XXXXvIntra &!' governmentalassetandliabilitycategoriesreportedasrequiredsupplementaryinformationshouldagreewiththeintragovernmentalassetandliabilitylineitemsreportedonthebalancesheet.  F)$* #XXvXX-X (]#-X XXXXvTheintragovernmentalsupplementaryinformationmaybelimitedtotheconsolidatedagency  widefinancialstatements.Thatis,onlythe24executivedepartmentsandagenciescoveredbythisbulletin(seeAppendixAofOMBBulletinNo.9808,andsubsequentissuances)arerequiredtoreportintragovernmentalsupplementaryinformationintheirgeneralpurposefederalfinancialreport#XXvXX-X [^#-X XXXXv#-X-X ]#-X X-.Theintragovernmentalsupplementaryinformationreportingrequirementdoes (x notextendtoFederalcomponents(seeAppendixBofOMBBulletinNo.9808,andsubsequentissuances)requiredtopreparefinancialstatements.A#XXvXX-X 4`#-X XXXXvllamountsshouldbenetofintraentity  4 transactions(consolidated).Transactionswithcomponentsoffederaldepartmentsoragenciesshouldnotbereportedseparatelybutshouldbeincludedintheactivityreportedforthefederaldepartmentoragency.Forexample,FoodandNutritionService,ForestService,andRuralDevelopmentMissionAreaarenotseparatefederaldepartmentsoragenciesbutarecomponentsoftheU.S.DepartmentofAgriculture(USDA),whichisafederaldepartment.TransactionswithFoodandNutritionService,ForestService,andRuralDevelopmentMissionArea#XXvXX-X a#-X XXXXv#-X-X v`#-X X-Ԁwouldbeincludedinthe $  supplementaryinformationreportedforUSDA.#XXvXX-X Pd#-X XXXXv   #XXvXX-X .e#-X XXXXvForfiscalyearsbeginningafterSeptember30,1998(FY1999),reportingentitiesshallreconcile n withtheirtradingpartners#XXvXX-X e#-X XXXXv#-X-X d#-X X-ԀthefourfiduciarytransactionsidentifiedinTreasurysIntra L governmentalFiduciaryTransactionsAccountingGuide.Thefiduciarytransactionsinclude *z investmentsinfederalsecuritiesissuedbytheU.S.DepartmentoftheTreasuryBureauofthePublicDebt;borrowingsfromTreasuryandtheFederalFinancingBank;transactionswiththeDepartmentofLaborrelatingtotheFederalEmployeesCompensationAct;andtransactionswiththeOfficeofPersonnelManagementrelatingtoemployeebenefitprograms.Furthermore,reportingentitiesareencouragedtoreconcilewiththeirtradingpartners#-X-X f#-X X-#XXvXX-X Yf#-X XXXXvԀotherintragovernmental  asset,liability,andrevenueamountsreportedintherequiredsupplementaryinformation#XXvXX-X i#-X XXXXv. ^ Balancesreportedfor otherassetorliabilitycategories#XXvXX-X qj#-X XXXXvԀandindividualtransactionsthat < collectivelycompriselessthan20percentofthetotalassetandliabilitycategoriesmaybeexcludedfromreconciliation.ForfiscalyearsbeginningafterSeptember30,1999(FY2000andbeyond),reportingentities  shallreconcile#XXvXX-X k#-X XXXXv#-X-X gi#-X X-Ԁintragovernmentalasset,liability,andrevenueamountsreportedintherequired  supplementaryinformationwiththeirtradingpartners#-X-X l#-X X-#XXvXX-X l#-X XXXXvԀatleastannuallyasofthefiscalyearend p   (September30).#XXvXX-X m#-X XXXXvԀQuarterlyreconciliationsareencouraged.Balances#XXvXX-X {n#-X XXXXvreportedfor otherassetor N!! liabilitycategoriesandindividualtransactionsthatcollectivelycompriselessthan20percentofthetotalassetandliabilitycategoriesmaybeexcludedfromreconciliation.#XXvXX-X n#  #Z#   #8$ nOa n n    IntragovernmentalAssets: Intragovernmentalassetsreportedasrequiredsupplementary  informationshouldagreewiththeintragovernmentalassetlineitemsandtotalsonthereportingentitysconsolidatedagencywidebalancesheet.Foreachintragovernmentalassetlineitemontheconsolidatedagencywidebalancesheet,acorrespondingcolumnheadingshouldbereportedintheintragovernmentalassetssupplementaryinformationwhichidentifiesthetradingpartnerbalancesthatmakeupthelineitem.Reportingentitiesmayaggregatetradingpartnerswhoseindividualtotalsforaparticularassetcategorycollectivelycompriselessthan20percentofthetotalassetlineitemcategory.Ifintragovernmentaltransactionswithatradingpartnerarematerialinoneassetlineitemcategorybutimmaterialinanotherassetlineitemcategory,reporttransactionswiththetradingpartnerforeachassetlineitemcategory.Forexample,assume-X XXXXvԀareportingagencyhasthefollowingintragovernmentalassets:Fund (  BalancewiththeU.S.Treasury$200;AccountsReceivable$100(AgencyA$82,AgencyB$9,AgencyC$4,AgencyD$5);Loansreceivable$100(AgencyA$5,AgencyB$90,AgencyC$5);Investments$100(AgencyA$32,AgencyB$50,AgencyC$18);andOther$15(AgencyA$2,AgencyB$15,AgencyC$2,AgencyD$1).Inthiscase,thereportingentitysintragovernmentalassetsmaybepresentedinthesupplementaryinformationasfollows(thisexampleisforillustrativepurposesonly):#XXvXX-X rt#-X XXXXv j Intragovernmentalassets:#XXvXX-X v#-X XXXXv & 6 X ,X` : !(#X6Trading ` Fundbalance  Accounts0  Loans(#(# Partner0 ` withTreasury0` (#` (#receivables  receivable0p(#(#Investments0 p(#p(#Otherp (# (# U.S.Treasury0 ` $200#XXvXX-X pw#-X XXXXv#-X-X m#-X X-Ԁ0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#0 (#(#N (# (# AgencyA0 ` 0 ` (#` (#0 (# (#$820h(#(#0h(#h(#50(#(#0p(#(#$320p(#p(#0 (#(#$2,| (# (# AgencyB0 ` 0 ` (#` (#0 (# (#90h(#(#  $900h(#h(#0p(#(#500p(#p(#0 (#(#15 Z (# (# Other0  0` (#(#򀀄󀀀0` (#` (#򀀀90h(#(#0h(#h(#򀀀50(#(#0p(#(#180p(#p(#򀀀38(#(# Total0  0` (#(# $200 󀀀0` (#` (#%- XX-X y%%X -Jy%\-X-X X-   $100\~alrXXvXX-X XXXXv   !X XvXXX!!- X XXXXv!0h(#(#0h(#h(#%- XX-X ~%%X -%\-X-X X-   $1\alrXXvXX-X XXXXv   !X XvXXX!!- X XXXXv!000(#(# 0p(#(# $100 0p(#p(#0 (#(# $20 (# (#       IntragovernmentalLiabilities: Intragovernmentalliabilitiesreportedasrequired  supplementaryinformationshouldagreewiththeintragovernmentalliabilitylineitemsandtotalsonthereportingentitysconsolidatedagencywidebalancesheet.Foreachintragovernmentalliabilitylineitemontheconsolidatedagencywidebalancesheet,acorrespondingcolumnheadingshouldbereportedintheintragovernmentalliabilitiessupplementaryinformationwhichidentifiesthetradingpartnerbalancesthatmakeupthelineitem.Ifintragovernmentaltransactionswithatradingpartnerarematerialinoneliabilitylineitemcategorybutimmaterialinanotherliabilitylineitemcategory,reporttransactionswiththetradingpartnerforeachliabilitylineitemcategory.#XXvXX-X #-X XXXXv#-X-X #-X X-Ԁ#XXvXX-X ̈́#-X XXXXv   #XXvXX-X R#-X XXXXvTrading `  Accounts h   Debt/borrowings \   Partner0 ` 0 ` (#` (#payable0h (# (#0h(#h(#fromotheragencies0(#(#0 (#(#Other:  (# (# AgencyA0 ` 0 ` (#` (#xxx0 (# (#0h(#(#0h(#h(#xxx0(#(#0p(#(#0p(#p(#0 (#(#xxxh  (# (# AgencyB0 ` 0 ` (#` (#xxx0 (# (#0h(#(#0h(#h(#xxx0(#(#0p(#(#0p(#p(#0 (#(#xxxF  (# (# AgencyC0 ` 0 ` (#` (#xxx0 (# (#0h(#(#0h(#h(#xxx0(#(#0p(#(#0p(#p(#0 (#(#xxx#XXvXX-X #-X XXXXv#-X-X #-X X-0x (# (#0 x(#x(#$  (# (# Other0  0` (#(#0 ` (#` (#xxx0 (# (#0h(#(#0h(#h(#xxx0(#(#0p(#(#0p(#p(#0 (#(#xxx  (# (# Total0  0` (#(#0 ` (#` (# xxx 0 (# (#0h(#(#0h(#h(# xxx 0(#(#0p(#(#0p(#p(#0 (#(# xxx  (# (# #XXvXX-X # -X XXXXv  L   IntragovernmentalEarnedRevenuesandRelatedCosts: ForFY1999,agencies  withtotalintragovernmentalearnedrevenuesfromtradetransactions(netofintraentityactivity)greaterthan$2billionshallreportsuchintragovernmentalrevenuesbytradingpartner.ForFY2000,agencieswithtotalintragovernmentalearnedrevenuesfromtradetransactions(netofintraentityactivity)#XXvXX-X #-X XXXXvԀgreaterthan$500millionshallreportsuchrevenuesbytradingpartner. (x #XXvXX-X #-X XXXXv Agenciesreportingintragovernmentalearnedrevenuesshouldalsoreport,bybudgetfunctional  V classification,thegrosscost#XXvXX-X 3#SXvXXXXvofgoods,services,andothertransactionswhichgeneratedtheintra  4 governmentalearned#XXvXXSXv #SXvXXXXv#SXSXv#SXvXSԀrevenues.#XXvXXSXv#-X XXXXvForexample,aproviding/sellingagencyshouldreportthe#XXvXX-X L#-X XXXXvgross   costofprovidingproductsorservicestoanacquiringagency.#XXvXX-X ȑ#-X XXXXv0   `  0(#(#0h(#(#0h(#h(##XXvXX-X c#-X XXXXv0(#(#0p(#(#  p(#p(# TradingPartner    h      p Earnedrevenue#XXvXX-X #-X XXXXv0 x   @ #XXvXX-X #-X XXXXvx  x(#x(# AgencyA0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(##XXvXX-X e#-X XXXXv0@!x(#x(#0@!x(#x(##XXvXX-X #-X XXXXvV  (# (# AgencyB0 ` 0 ` (#` (#0 (# (# h 0(#(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(#0@!x(#x(#0@!x(#x(##XXvXX-X #-X XXXXv4  (# (# AgencyC0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(##XXvXX-X #-X XXXXv0@!x(#x(#0@!x(#x(##XXvXX-X Ę#-X XXXXvb  (# (# AgencyD0 `  0` (#` (# h 0(#(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(# @!  @! #XXvXX-X .#-X XXXXv@  (# (# Total0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(# xxx 0 (#(# 0x (# (#0 x(#x(# 0@!x(#x(#0@!x(#x(##XXvXX-X # -X XXXXv0@!x(#x(#0@!x(#x(##XXvXX-X '#-X XXXXv  (# (#  #XXvXX-X #-X XXXXv0  #XXvXX-X #-X XXXXv (#(# #XXvXX-X C#-X XXXXv   `    #XXvXX-X #-X XXXXv h   0  0p(#(##XXvXX-X #-X XXXXvԀGrossCosttop(#p(# BudgetFunctionalClassification h      p #XXvXX-X #-X XXXXvGenerateRevenue x  #XXvXX-X N#-X XXXXv h ClassificationA0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(##XXvXX-X #-X XXXXv0@!x(#x(#0@!x(#x(##XXvXX-X #-X XXXXvF (# (# ClassificationB0 0 (# (# h 0(#(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(#0@!x(#x(#0@!x(#x(##XXvXX-X U#-X XXXXv$t (# (# ClassificationC0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(##XXvXX-X #-X XXXXv0@!x(#x(#0@!x(#x(##XXvXX-X #-X XXXXvR (# (# ClassificationD0   0h (# (#  0h(#h(#0p(#(#0p(#p(#xxx0 (#(#0x (# (#0 x(#x(# @!  @! #XXvXX-X P#-X XXXXv0 (# (# Total0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(# xxx 0 (#(# 0x (# (#0 x(#x(# 0@!x(#x(#0@!x(#x(##XXvXX-X # -X XXXXv0@!x(#x(#0@!x(#x(# #XXvXX-X ;#-X XXXXv (# (#  #XXvXX-X #-X XXXXv  IntragovernmentalNonexchangeRevenue: Agenciesshallreport,bytradingpartner, z intragovernmentalnonexchangerevenuestransferredinand````f`` `vain `out.#XXvXX-X #-X XXXXvԀ#XXvXX-X 7#-X XXXXv X Trading `     h      p NonexchangeRevenue d Partner `     h      p TransfersIn󀀀TransfersOut B AgencyA0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#xxx0p(#p(#0 (#(#xxx  (# (# AgencyB0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#xxx0p(#p(#0 (#(#xxx (# (# AgencyC0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#xxx0p(#p(#0 (#(#xxx0x (# (#  x(#x(# Total0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(# xxx 0p(#p(#0 (#(# xxxj!! (# (#  #XXvXX-X {#-X XXXXv#-X-X #-X X-  H"" @ ] INSTRUCTIONSFORTHEBALANCESHEET   ThefollowingamendmentstothebalancesheetclarifyformandcontentguidancepreviouslyissuedbyOMB.Also,BenefitsDueandPayableisrequiredtobeseparatelyreportedfromOtherLiabilities. OtherAssets. The Otherassetscategoryshallincludeassetsthatarenotreportedinaseparate  4 categoryonthefaceofthebalancesheet#XXvXX-X #-X XXXXv.Anassetcategorythatdoesnotwarrantseparate   recognitiononthefaceofthebalancesheetbecausemanagementhasdeterminedthatthebalanceforthecategoryisnotsignificant,shallbeincludedinthe Otherassetslineitemanddisclosedinthenotestothefinancialstatement.#XXvXX-X "#-X XXXXv \   #XXvXX-X # #XXXXv#XXvXX-X XXXXv#XXvXX-X ># -X XXXXvEnvironmentalandDisposalCosts. SFFASNo.5providescriteriaforrecognizinga h  contingentliabilityandshallbeappliedtodetermineifcleanupcostsshouldberecognizedasliabilitiesand/ordisclosedinthenotes.``_SFFAS_ԀNo.6supplementstheliabilitystandardbyprovidingguidanceforrecordingcleanupcostsrelatedtogeneralPP&EandstewardshipassetsusedinFederaloperations.TheguidanceappliestocleanupcostsfromFederaloperationsknowntoresultinhazardouswastewhichtheFederalGovernmentisrequiredbyFederal,Stateand/orlocalstatutesand/orregulationstocleanup.Dependingonthematerialityoftheamount,theliabilityforcleanupcostsmaybedisplayedseparatelyorincludedwithotherliabilities.ThefootnotedisclosuresrequiredforliabilitiesassociatedwithcleanupcostsarealsodescribedinSFFASNo.6.  6  #XXvXX-X #-X XXXXv BenefitsDueandPayable. Theseareamountsowedtoprogramrecipientsormedicalservice  providers#XXvXX-X #Ԁasofthebalancesheetdatethathavenotyetbeenpaid.Theseamountsinclude  payablesbytheFederalentityforbenefits,goodsorservicesprovidedunderthetermsofabenefitsprogram(otherthanFederalemployeeandveteransbenefitsprograms),whetherornotsuchamountshavebeenreportedtotheFederalentity(e.g.,estimatedpaymentsduetohealthprovidersforservicesthathavebeenrenderedandthatwillbefinancedbytheFederalentitybuthavenotyetbeenreportedtotheFederalentity).Benefitprogramsreportedonthislineiteminclude,butarenotlimitedto,FederalOldAgeandSurvivorsInsurance,FederalHospitalInsurance(MedicarePartA),FederalSupplementalMedicalInsurance(MedicarePartB),GrantstoStatesforMedicaid,FederalDisabilityInsurance,SupplementalSecurityIncome,RailroadRetirement,UnemploymentInsurance,andBlackLung.-X XXXXv#XXvXX-X ѻ#-X XXXXv OtherLiabilities. Thislineitemcoversliabilitiesthatarenotrecognizedinspecificcategories. ## Itincludes(butisnotlimitedto):capitalleases,insurance,advancesandprepayments,depositfundamountsheldinescrow,andaccruedliabilitiesrelatedtoongoingcontinuousexpensessuchasFederalemployeesalariesandaccruedemployeeannualleave.Thisitemalsocoversestimatedlossesforclaimsorothercontingenciesif(1)apasteventorexchangetransactionhasoccurred(e.g.,aFederalentityhasbreachedacontractwithanonFederalentity)asofthedateofthestatements,(2)afutureoutfloworothersacrificeofresourcesisprobable,and(3)thefutureoutfloworsacrificeofresourcesismeasurable(i.e.,theamountcanbereasonablyestimated).Donotincludecleanupcostswhichshallbereportedasenvironmentalanddisposalcosts.#XXvXX-X #-X XXXXvԀExamplesofclaimsorothercontingenciesinclude:(1)indemnityagreements d+&, reimbursementsduetolicenseesorcontractorsforlossesincurredinsupportofFederal B,'- activities;(2)adjudicatedclaimsclaimsagainsttheFederalGovernmentthatareintheprocessofjudicialproceedings;and(3)commitmentstointernationalinstitutionspaymentsduetointernationalfinancialinstitutions.Separatereportingofitemswithinotherliabilitiesisappropriateiftheamountsarematerial. CommitmentsandContingencies. Alosscontingencyisanexistingcondition,situation,orset  V ofcircumstancesinvolvinguncertaintyastopossiblelosstoanentity.Theuncertaintyshouldultimatelyberesolvedwhenoneormorefutureeventsoccurorfailtooccur.Thelikelihoodthatthefutureeventoreventswillconfirmthelossortheincurrenceofaliabilitycanrangefromprobabletoremote.SFFASNo.5,asamendedbySFFASNo.12,containsthecriteriaforrecognitionanddisclosureofcontingentliabilities.InadditiontothecontingentliabilitiesrequiredbySFFASNo.5,thefollowingshallalsobedisclosed:(1)anestimateofobligationsrelatedtocanceledappropriationsforwhichthereportingentityhasacontractualcommitmentforpayment,and(2)amountsforcontractualarrangementswhichmayrequirefuturefinancialobligations(commitments),e.g.,undeliveredorders#XXvXX-X ٿ#-X XXXXv#-X-X #-X X-.#XXvXX-X ##XXXXv #-X-X X- $  #XXvXX-X #-X XXXXv#-X-X #-X X-#XXvXX-X #-X XXXXv#-X-X >#-X X-    #XXvXX-X ##XXXXv#-X-X X-  INSTRUCTIONSFOROPTIONALBALANCESHEET   ~#XXvXX-X @#-X XXXXvForFYs1999and2000,thebalancesheetmaybesimplified.Thatis,entityandnonentity l assetsmaybecombinedonthefaceofthebalancesheetandnonentityassetsshallbedisclosedinthefootnotes.Also,liabilitiescoveredbybudgetaryresourcesandliabilitiesnotcoveredbybudgetaryresourcesmaybecombinedonthefaceofthebalancesheetandliabilitiesnotcoveredbybudgetaryresourcesshallbedisclosedinthefootnotes.ThistechnicalamendmentisoptionalforFYs1999and2000.Ifelected,thecurrentbalancesheetinstructionsandtherelatednotedisclosureswouldbesupersededbythefollowingguidance.TheamendmentswillberequiredforfiscalyearsendingafterSeptember30,2000#XXvXX-X #-X XXXXv#-X-X _#-X X- \   (FY2001).Earlyimplementationisencouraged.#XXvXX-X "##XXXXvd#-X-X X-  :   EntityandNonentityAssets. Combineentityandnonentityassetsonthefaceofthebalance F  sheet,e.g.,entityintragovernmentalaccountsreceivableandnonentityintragovernmentalaccountsreceivableshallbecombinedandreportedasasingleintragovernmentalaccountsreceivablelineitemonthefaceofthebalancesheet.Disclosenonentityassetsinanotetothefinancialstatements(seetheillustrativeformatonpage13).#XXvXX-X #-X XXXXv NegativeSubsidiesandDownwardReEstimatesofSubsidy. Specialreceiptaccountsfor *z negativesubsidiesanddownwardsubsidyreestimatesaretobeincludedinthecreditreportingentitysfinancialstatements.Anyassetsintheaccountsarenonentityassetsandareoffsetbyintragovernmentalliabilitiescoveredbybudgetaryresources.   LiabilitiesCoveredandNotCoveredbyBudgetaryResources. Combineliabilitiescovered  bybudgetaryresourceswithliabilitiesnotcoveredbybudgetaryresourcesonthefaceofthebalancesheet,e.g.,intragovernmentalaccountspayablecoveredbybudgetaryresourcesandintragovernmentalaccountspayablenotcoveredbybudgetaryresourcesshallbecombinedandreportedasasingleintragovernmentalaccountspayablelineitemonthefaceofthebalancesheet.Discloseliabilitiesnotcoveredbybudgetaryresourcesinanotetothefinancialstatements(seetheillustrativeformatonpage17#XXvXX-X d#-X XXXXv#-X-X ,#-X X-).  #XXvXX-X #-X XXXXv#-X-X #-X X- FederalEmployeeandVeteransBenefits. Entitiesthatareresponsibleforaccountingfor p   pensions,otherretirementbenefits,andotherpostemploymentbenefitsshouldcalculateandreporttheseliabilitiesandrelatedexpensesinaccordancewithSFFASNo.5.Liabilitiesforfederalemployeeandveteransbenefits#XXvXX-X N#-X XXXXvԀincludetheactuarialportionofthesebenefits.Theydo  #Z# notincludeliabilitiesrelatedtoongoingcontinuousexpensessuchasemployeesaccrued#XXvXX-X 1#-X XXXXvԀsalary, #8$ accruedannualleave,andtheunpaidportionofemployeebenefitsandotherbenefitsthatarecurrentlydue,whicharereportedinthe Otherliabilitieslineitem.#XXvXX-X #-X XXXXvԀDiscloseinthenotestothe % & financialstatementstheactuarialliabilities,assumptionsusedtocomputetheactuarialliabilities,andthecomponentsofexpensefortheperiodforpensions,otherretirementbenefits,andotherpostemploymentbenefits.#-X-X ##X-(#  XXvXX  )J%+ OPTIONALBALANCESHEETFORMAT   Department/Agency/ReportingentityConsolidatedBalanceSheetAsofSeptember30,XXXX(indollars/thousands/millions)Assets(Note17): `-,XXxXX- ` `-,XX xXX- `  Intragovernmental:   ` FundbalancewithTreasury(Note2)0  0p(#(#0p(#p(#$xxx L (#(#    ` Accountsreceivable(Note5)0  0(#(#0p(#(#0p(#p(#xxx 8 (#(#    ` Loansreceivable0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx$ (#(#    ` Investments(Note4)0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#    ` Other(Note6)0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#   Totalintragovernmental0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#   Cashandothermonetaryassets(Note3)0  0p(#(#  xxxpp(#p(# -X XXXXv  Investments(Note4)0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx\(#(#   Accountsreceivable(Note5)0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx:(#(#   #XXvXX-X #-X XXXXvTaxesreceivable(Note5a)0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx#XXvXX-X #-X XXXXvԈh(#(# #XXvXX-X #-X XXXXv  Loansreceivableandrelatedforeclosedproperty(Note7)0  xxx#XXvXX-X #-X XXXXvԈF(#(#   Inventoryandrelatedproperty(Note8)0   p   xxx#XXvXX-X #-X XXXXvԈ$(#(#   #XXvXX-X #-X XXXXvGeneralpropertyplantandequipment(Note9)0 p   xxxp(#p(#   #XXvXX-X #Other(Note6)  0 h 0h(#h(#0(#(# p   xxx(#(# Totalassets0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#$$$_x,xxx_|(#(#  @G______________________________________________________________________________@ NTheaccompanyingnotesareanintegralpartofthesestatements.  <)$( Liabilities(Note18):9,XX xX,XXxX9  Intragovernmental:   ` Accountspayable0 h 0h(#h(#  0p(#(#  && $xxxp(#p(#    ` -X XXXXvDebt(Note10)0 h 0h(#h(#  0p(#(#0p(#p(# xxx#XXvXX-X t#-X XXXXvԈt(#(#    ` Other(Notes11,12and14)0    0p(#(#0p(#p(# xxxR(#(#   Totalintragovernmental0 h 0h(#h(#  0p(#(#0p(#p(# xxx0 (#(#   Accountspayable0  0h(#(#0h(#h(#0(#(# p 0(#(# xxx <(#(#   Loanguaranteeliability(Note7)0  0(#(# p 0(#(# xxx#XXvXX-X -#-X XXXXv#-X-X #-X X-Ԉ (#(#   Debtheldbythepublic(Note10)0  0(#(# p 0(#(# xxx#XXvXX-X -#-X XXXXvԈ  (#(#   Federalemployeeandveteransbenefits(Note13) p 0   xxx#XXvXX-X S#-X XXXXvԈ  (#(#   Environmentalanddisposalcosts#XXvXX-X "#-X XXXXvԀ(Note17)0   p 0(#(# xxx#XXvXX-X #-X XXXXvԈd (#(#   #XXvXX-X =#SXvXXXXvBenefitsdueandpayable0 h 0h(#h(#0(#(# p 0(#(# xxx#XXvXXSXv#-X XXXXvԈB (#(#   #XXvXX-X o#-X XXXXvOther(Notes11,12and14)0 h 0h(#h(#0(#(# p 0(#(# xxx.~ (#(#   #XXvXX-X #-X XXXXvTotalliabilities0  0h(#(#0h(#h(#0(#(# p   ^^ _x,xxx_ \ (#(#   Commitmentsandcontingencies(Note16)Netposition  Unexpendedappropriations(Note15)0  0p(#(#   xxxbp(#p(#   Cumulativeresultsofoperations0  0(#(# p 0(#(# xxx@(#(#   Totalnetposition0  0h(#(#0h(#h(#0(#(# p 0(#(# xxxn(#(# Totalliabilitiesandnetposition0 h 0h(#h(#0(#(#0p(#(#   $ _x,xxx_Ԉ*p(#p(#  ` ` @@G______________________________________________________________________________ '"( @@p p NTheaccompanyingnotesareanintegralpartofthesestatements.#XXvXX-X #-X XXXXv#-X-X o#-X X- v(#) #XXvXX-X #-X XXXXv#-X-X 2#-X X-  2*%+ NOTESTOOPTIONALBALANCESHEETRequirednotedisclosurewhenentityandnonentityassetsarecombinedonthefaceofthebalancesheet: #XXvXX-X #-X XXXXv#-X-X #-X X- J  Note17.NonentityAssets   V  `9,XXxX,XX xX9 `  Intragovernmental:   ` FundbalancewithTreasury0  0(#(#0p(#(#0p(#p(#$xxx (#(#    ` Accountsreceivable0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxx~  (#(#    ` Loansreceivable h      p   xxx \      ` Investments0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx#XXvXX-X #-X XXXXv#-X-X #-X X-Ԉ: (#(# 0   ` Other0 (#(#0 (# (#0h(#(#0h(#h(#  0p(#(#0p(#p(#xxxh (#(#   Totalintragovernmental0 h 0h(#h(#0(#(#0p(#(#0p(#p(#xxxF (#(# Ѐ  Cashandothermonetaryassets0  0(#(#0p(#(#  xxx p(#p(# #XXvXX-X #-X XXXXv  Accountsreceivable0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#   Taxesreceivable0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx#XXvXX-X #-X XXXXv#-X-X #-X X-Ԉn(#(#   Loansreceivableandrelatedforeclosedproperty0 p 0p(#p(#xxx#XXvXX-X (#-X XXXXvԈL(#(#   Inventoryandrelatedproperty0  0(#(#0p(#(#0p(#p(#xxx#XXvXX-X =#-X XXXXvԈ*z(#(# #XXvXX-X &#-X XXXXv  #XXvXX-X #-X XXXXvOther0 ` 0 ` (#` (#  0h (# (#0h(#h(#0(#(#0p(#(#0p(#p(#xxxX(#(#   Totalnonentityassets0 h 0h(#h(#0(#(#0p(#(#0p(#p(#_x,xxx_Ԉ6(#(#   Totalentityassets0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#x,xxx(#(#   #-X-X j#-X X-Totalassets0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#  $ _xx,xxx_ p(#p(# #XXvXX-X #-X XXXXvOtherinformation:___________________________________________________________________________________________________________________________________________#XXvXX-X #-X XXXXvDiscloseintragovernmentalnonentityassetsseparatelyfromothernonentityassets.Also H provide#-X-X #-X X-Ԁotherinformationneededtounderstandthenatureofnonentityassets. & #XXvXX-X #-X XXXXv#-X-X ^ #-X X-   Requirednotedisclosurewhenentityandnonentityassetsarecombinedonthefaceofthebalancesheet:  Note2.FundBalancewithTreasury:  J A.FundBalances:B" ,XXp xX,XXxXB  (1)TrustFunds0  0h(#(#0h(#h(#$$o$xxx (#(#   (2)RevolvingFunds0  0h(#(#0h(#h(#rxxx (#(#   (3)AppropriatedFunds0 h 0h(#h(#rxxx~  (#(#   (4)OtherFundTypes0  0h(#(#0h(#h(#rxxx\  (#(#    ` Total0 0 (# (#0h(#(#0h(#h(#$$o$ xxx : (#(#  B.Otherinformation:___________________________________________________________ F  __________________________________________________________________________________________________________________________________________________________    Instructions.  n B,X,` X ,XXp xXBA.0  FundBalances. ThetotalofallundisbursedaccountbalanceswiththeU.S.Treasury,as *z reflectedintheentitysrecordsandsummarizedbyfundtype.Line(4),otherfundtypes,shouldincludebalancesindepositaccounts,suchasforcollectionspendinglitigation,awaitingdeterminationoftheproperaccountingdisposition,orbeingheldbytheentityinthecapacityofabankeroragentforothers.Ifanyofthebalancesunderotherfundtypesarematerial,listthemseparately. (#(# B. 0  OtherInformation. Discloseanyotherinformationnecessaryforunderstandingthenature < ofthefundbalances. j(#(#   H Requirednotedisclosurewhenentityandnonentityassetsarecombinedonthefaceofthe  balancesheet:#XXvXX-X #-X XXXXv#-X-X ? #-X X-  Note3.Cash,ForeignCurrencyandOtherMonetaryAssets:  J B" ,X,` X xX,X,` XBA.Cash0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#,, $xxx V(#(# B.ForeignCurrency0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(# xxx 4(#(# C.OtherMonetaryAssets  (1)Gold0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(# xxx (#(#   (2)SpecialDrawingRights0 h 0h(#h(#0(#(#0p(#(#   xxx~  p(#p(#   (3)U.S.ReservesintheInternationalMonetaryFund0 p 0p(#p(# xxx\  (#(#   (4)Other0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(# xxx: (#(#   (5)TotalOtherMonetaryAssets0 h 0h(#h(#0(#(#0p(#(#0p(#p(# xxxh (#(# D.TotalCash,ForeignCurrencyandOtherMonetaryAssets0  ,, $ xxx F (#(# E.Otherinformation:________________________________________________________________________________________________________________________________________ Instructions. ReporttheamountofCash,ForeignCurrencyandOtherMonetaryAssets. n A. Cash. Thetotalofcashunderthecontrolofthereportingentity,whichincludescoin,paper *z currency,purchasedforeigncurrency,negotiableinstruments,andamountsondepositinbanksandotherfinancialinstitutions.Cashavailableforagencyuseshouldincludepettycashandcashheldinrevolvingfundswhichwillnotbetransferredtothegeneralfund.B. ForeignCurrency. ThetotalU.S.dollarequivalentofnonpurchasedforeigncurrencies  heldinforeigncurrencyfundaccounts.C. OtherMonetaryAssets. Thisamountrepresentsotheritems,includinggold,special j drawingrights,andU.S.ReservesintheInternationalMonetaryFund.D. TotalCash,ForeignCurrency,andOtherMonetaryAssets. ThesumoflinesA,B,and  C(5).    E. OtherInformation. Discloseasotherinformationanyrestrictionsoncash.Restrictedcash N!! includesholdingswhichareunavailableforagencyuse(nonentitycash)andhavenotbeentransferredtothegeneralfund.Restrictedcashalsoincludescashheldinescrowtopaypropertytaxesandinsurancerelatedtopropertyassociatedwithdefaultedloans.Discloseanyrestrictionsontheuseorconversionofcashdenominatedinforeigncurrencies,andthesignificanteffects,ifany,ofchangesintheexchangerateontheentitysfinancialpositionthatoccuraftertheendofthereportingperiodbutbeforetheissuanceoffinancialstatements.Provideotherinformation,asappropriate,suchasthevaluationrateofgold.  `'"( `  )l$* `Requirednotedisclosurewhenentityandnonentityassetsarecombinedonthefaceofthebalancesheet:#XXvXX-X #-X XXXXv#-X-X #-X X-  Note5.AccountsReceivable: Presentthegrossreceivables,themethodusedtoestimatethe J allowanceforuncollectibleaccounts,andthenetamountdue.DonotincludereceivablesrelatedtodirectorguaranteedloanswhicharereportedinNote7. Note6:OtherAssets:    A.1.IntragovernmentalK" ,X,` XxX ,X,` X xXK  (1)_________________________________________________  $xxx ~     (2)_________________________________________________xxx \     (3)_________________________________________________xxx :    TotalIntragovernmental0  0h(#(#0h(#h(#0(#(#0p(#(#  xxxh p(#p(#   2.__________________________________________________xxx $    3.__________________________________________________xxx     4.__________________________________________________xxx     TotalOtherAssets0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#``  $ xxx n(#(# B.Otherinformation:__________________________________________________________________________________________________________________________________________________________________________________ Instructions.   L 5((qLA.Listanddescribethemajorhomogenouscomponentsofotherassets.  B.Provideotherinformationneededtounderstandthenatureofotherassets. #XXvXX-X $##XXXXvE$#-X-X X-  j #XXvXX-X ,##XXXXv,# -X-X X-Requirednotedisclosurewhenliabilitiescoveredandliabilitiesnotcoveredbybudgetary  resourcesarecombinedonthefaceofthebalancesheet:#XXvXX-X N-#-X XXXXv#-X-X m-#-X X-Note18.#XXvXX-X Z.#-X XXXXvLiabilitiesNotCoveredbyBudgetaryResources  J  `K" ,X,` XxX ,X,` XxXK ` `K" ,X,` X xX ,X,` XxXK `  Intragovernmental:    Accountspayable0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#$xxx 4(#(#     #XXvXX-X .#-X XXXXvDebt0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx#XXvXX-X *1#-X XXXXvԈ (#(#     Other0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#   Totalintragovernmental0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx~  (#(# Ѐ  Accountspayable0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx: (#(#   Loanguaranteeliability0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxxh (#(#   Debtheldbythepublic0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx#XXvXX-X 2#-X XXXXvԈF (#(#   Federalemployeeandveteransbenefits0  0(#(#0p(#(#0p(#p(#xxx$ (#(#   Environmentalanddisposalliabilities#XXvXX-X 6#-X XXXXv0  0(#(#0p(#(#0p(#p(#xxx#XXvXX-X 7#-X XXXXvԈ (#(#   Benefitsdueandpayable0  0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxx (#(#   Other0 ` 0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#xxxn(#(#   #XXvXX-X s8#-X XXXXvTotalliabilitiesnotcoveredbybudgetaryresources0 p `0p(#p(#`  _x,xxx_ԈLp(#p(# #XXvXX-X :#-X XXXXv#-X-X .#-X X-  Totalliabilitiescoveredbybudgetaryresources0  0p(#(#0p(#p(#_x,xxx_*z(#(#   Totalliabilities0 0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#0p(#p(#$ xx,xxx X(#(# Otherinformation:__________________________________________________________________________________________________________________________________________#-X-X ;##X-ȝ;#-X-X X-Discloseintragovernmentalliabilitiesnotcoveredbybudgetaryresourcesseparatelyfromother ^ liabilitiesnotcoveredbybudgetaryresources#-X-X >#-X X-#XXvXX-X >#-X XXXXv.Alsoprovideotherinformationneededto < understandthenatureofliabilitiesnotcoveredbybudgetaryresources#XXvXX-X ?#-X XXXXv#-X-X ?#-X X-.#XXvXX-X @#-X XXXXv#-X-X @#-X X- j #-X-X jA#-X X-#XXvXX-X (A#-X XXXXv   Requirednotedisclosurewhenliabilitiescoveredandliabilitiesnotcoveredbybudgetaryresourcesarecombinedonthefaceofthebalancesheet:#-X-X cA#-X X-#XXvXX-X A#-X XXXXv  Note11.OtherLiabilities:  J      `    Non     `    Current0  Current0p(#(#Total Vp(#p(# A.1.Intragovernmental  (1)________________0  $xxx0h(#(#0h(#h(#$xxx0(#(#0p(#(#$xxx0p(#p(# (#(#   (2)________________0  xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxx p(#p(#   (3)________________0  xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxx ~  p(#p(#   TotalIntragovernmental0  xxx 0h(#(#0h(#h(# xxx 0(#(#0p(#(# xxx \  p(#p(# ̀2.________________0  xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxxh p(#p(# Ѐ3.________________0  xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxxF p(#p(# Ѐ4.________________0  xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxx$ p(#p(#   TotalOtherLiabilities0  $ xxx 0h(#(#0h(#h(#$ xxx 0(#(#0p(#(#$ xxx  p(#p(# B.OtherInformation:________________________________________________________________________________________________________________ Instructions.  X A. OtherLiabilities. Includeallliabilitiesnotreportedelsewhere.Separatelyreportdisclose  thecurrentportionofotherliabilities.B. OtherInformation. Provideotherinformationnecessaryforunderstandingotherliabilities.  ^   < Requirednotedisclosurewhenliabilitiescoveredandliabilitiesnotcoveredbybudgetary  resourcesarecombinedonthefaceofthebalancesheet:#XXvXX-X B#-X XXXXv#-X-X B#-X X-  Note13.FederalEmployeeandVeteransBenefits J  Entitiesthatareresponsibleforadministeringpensions,otherretirementbenefits,andotherpostemploymentbenefitsshouldcalculateandreporttheseliabilitiesandrelatedexpensesinaccordancewithSFFASNo.5.Thefollowingaretheminimumdisclosuresrequiredforpensionsandotherretirementbenefits:L p?@CLN^adUy(5L ?3   ?3#O2U3  0    Theassumptionsusedtocalculatetheliability.(Inthecaseofapensionplanthatuses :  assumptionsthatdifferfromthoseusedbytheprimaryplans,theCivilServiceRetirementSystem(CSRS),theFederalEmployeesRetirementSystem(FERS),andtheMilitaryRetirementSystem(MRS),thepensionplanusingthedifferentassumptionsshoulddisclosehowandwhytheassumptionsuseddifferfromthoseoftheprimaryplans.)?3#ONO݌ (#(# Ќ   ?3   ?3Q2U3  0    Separatedisclosureoftheindividualcomponentsofexpensefortheperiod.(i.e.,thenormal n cost,interestontheliabilityfortheperiod,priorandpastservicecostfromplanamendmentsduringtheperiod,ifany,anygains/lossesduetoachangeinthemedicalinflationrateassumption,andotheractuarialgainsorlossesduringtheperiod,ifany) ?3QQ݌X(#(# Ќ   6 #XXvXX-X L##XXXXvM#-X-X X-  INSTRUCTIONSFORTHESTATEMENTOFNETCOST    ForFY1999andbeyond,intragovernmentalgrosscostandearnedrevenueshallbedisclosedinthenotesbybudgetfunctionalclassification.Thisreportingrequirementisinadditiontothecurrentrequirementtodisclosetotalentitygrosscostandearnedrevenuebybudgetfunctionalclassification.   V FootnoteDisclosureRelatedtotheStatementofNetCostT  GrossCostandEarnedRevenuebyBudgetFunctionalClassification. Disclosegrosscost ~   andearnedrevenue,bybudgetfunctionalclassification,for(1)thereportingentityand(2)transactionswithintragovernmentalentities.Grosscostandearnedrevenueshouldbenetofintraentitytransactions(consolidated).Disclosureofgrosscostandearnedrevenuebybudgetfunctionalclassificationmaybelimitedtotheconsolidatedagencywidefinancialstatements#XXvXX-X T#SXvXXXXv. F  Thatis,onlythe24executivedepartmentsandagenciescoveredbythisbulletin(seeAppendixAofOMBBulletinNo.9808,andsubsequentissuances)arerequiredtodisclosegrosscostandearnedrevenuebybudgetfunctionalclassificationinanote.SeetheTreasuryFinancialManualforbudgetfunctionalclassifications.#XXvXXSXv\X##XXXXv5T#XXvXX-X XXXXvԀ  #XXvXX-X  reportedonthefaceofthestatement.IntragovernmentalGrossCostandEarnedRevenuebyBudgetFunctionalClassification: ( FunctionalClassification0 ` 0 ` (#` (#GrossCost0h (# (#EarnedRevenue0ph(#h(#NetCost#XXvXX-X Z#-X XXXXv#-X-X Z#-X X-!!p(#p(# ClassificationA0 0 (# (#xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxxP##p(#p(# ClassificationB0 0 (# (#xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxx.$~$p(#p(# ClassificationC0 0 (# (#xxx0h(#(#0h(#h(#xxx0(#(#0p(#(#xxx %\ %p(#p(# Total0  0` (#(#0 ` (#` (#0 (# (# xxx 0h(#(#0h(#h(# xxx 0(#(#0p(#(# xxx %:!&p(#p(#  #XXvXX-X `##XXXXva#XXvXX Instructions: Intragovernmentalamountsincludeactivitythatarisefromtransactionswith '"( Federalentities.TheseamountsaretransactionsofaFederalentitywithotherFederalentities.  ~(#) -X XXXXv   INSTRUCTIONSFORTHESTATEMENTSOF  BUDGETARYRESOURCESANDFINANCING #XXvXX-X e#-X XXXXv  eInaccordancewithOMBMemorandum9903,TechnicalAmendmentstoOMBBulletinNo.97 J 01,FormandContentofAgencyFinancialStatements,datedNovember20,1998,theauthority (x #XXvXX-X ^f#-X XXXXvtoprepareacombiningstatementofbudgetaryresourcesandacombinedstatementoffinancing  V isextendedthroughFY2000.#XXvXX-X g#Ԁ   4