*This is an archive page. The links are no longer being updated. SUBJECT: FEDERAL AGENCIES' CENTRALIZED TRIAL-BALANCE SYSTEM (FACTS) 5-30-00 Authority 10 Reporting Standards 20 Transmission Methods 30 Reporting Entities Submissions 40 FACTS Data Verification Exhibit 5-30-A HHS Standard General Ledger (SGL) Accounts Crosswalked to Treasury Accounts Exhibit 5-30-B Summarized Facts Data, Amended. 5-30-00 AUTHORITY Section 405 of the Government Management Reform Act of 1994 (GMRA) (31 U.S.C. 331 (e)(1)) requires the Secretary of the Treasury to annually prepare and submit to the President and the Congress an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of the executive branch of the United States Government. Section 114 of the Budget and Accounting procedures Act of 1950 (31 U.S.C. 3513a) provides that each executive agency must furnish the Secretary of the Treasury with information relating to the agency's financial condition and operations as the Secretary may require. HHS accounting offices responsible for OPDIV financial records will transmit pre-closing proprietary trial balance data electronically through the Treasury Financial Management Service (FMS) Federal Agencies' Centralized Trial-Balance System (FACTS). The SF 220-8 (Report on Guaranteed Loans) and the Treasury Report on Receivables Due from the Public (formerly Schedule 9) will continue to be reported on a quarterly basis as required in I TFM 2-4100, Credit and Debt Management Reporting. 5-30-10 REPORTING STANDARDS This chapter supplements the FACTS instructions contained in I TFM 2-4000, Federal Agencies' Centralized Trial-Balance System (FACTS). The TFM chapter contains more detailed information on electronically transmitting a pre-closing proprietary adjusted trial-balance (ATB) at the Treasury appropriation/fund group level using the U.S. Government Standard General Ledger (SGL) accounts. Additionally, OPDIVs must electronically transmit the FACTS NOTES Report and any supplements required by I TFM 2-4000. A full description of the Notes Report with instructions are contained in I TFM 2-4000 Appendix No. 1. Pre-closing proprietary ATBs and the NOTES Report will be transmitted by each OPDIV entity responsible for the maintenance and reporting of financial data. These reporting entities are also responsible for reporting ATBs on the funds and appropriations transferred-in from another component or Federal Agency. Each pre-closing ATB will include balances of all proprietary SGL accounts (assets, liabilities, equity, revenues and expenses) for each appropriation/fund group for the fiscal year, to include all adjustments made prior to closing and those made as a result of the audit of the financial statements. All fund years for a given appropriation symbol are combined into a single ATB for FACTS transmission. The exception is that a single ATB can be transmitted for all fund groups in the following categories: 1. Clearing Accounts (use default 3800 for the fund group) 1. Deposit Fund Accounts (use default 6000 for the fund group) 2. Unavailable Receipt Accounts (use default 5000 for the fund group) See Exhibit 5-30-A for a listing of HHS SGL subsidiary accounts crosswalked to the Treasury listed accounts. Subsidiary accounts must be summarized to the Treasury account for transmission. 5-30-20 TRANSMISSION METHODS ATBs may be transmitted by one of three methods: a host-to-host transfer, a PC-to-host transfer, or with a PC application. NOTES must be transmitted via the FMS Intranet using their Internet browser. The address for the FMS Intranet is (http://intouch.fpa.fms.treas.gov). OPDIVs should transmit their ATBs at least one full business day before the FACTS NOTES report. FMS will not consider the FACTS NOTES report and ATBs as received if the SGL account balances reported on the FACTS NOTES and the SGL balances on the ATBs differ. 5-30-30 REPORTING ENTITIES SUBMISSIONS Master Appropriation File (MAF) Reporting entities are required to establish a MAF on the FACTS database and transmit MAF data through a PC application. All users must verify their data electronically and annually review and update their automated MAF and submit to FMS by October 15th. Treasury staff will examine the updated files. After Treasury concurs, the data will be uploaded to the MAF. Then the reporting entity must initiate an action in the PC application to acknowledge the Treasury concurrence of the updated MAF. SGL Account Balances Transmitted Agencies must transmit electronically preclosing ATBs at the Treasury appropriation/fund group level using SGL accounts with balances. In addition, a number of the accounts will be appended with an attribute to identify whether the underlying transactions were with a government (G) or non-government (N) organization. Report the 2-digit department code of the trading partner when using the "G" attribute. The department codes are in I TFM 2-4000 Appendix No. 4. FACTS has a variety of transmission edits to verify the SGL accounts transmitted are valid and have equal debit and credit balances. Any ATB that does not meet the edits will not be accepted. Rounding Account balances transmitted through FACTS are to be in whole dollars. Round amounts to the nearest dollar and report rounding differences in SGL account 3320, FACTS Rounding Differences. Do not use this account for anything other than rounding differences, and the total in this account should not exceed $100. NOTES Report Transmitted The twenty-five notes required by FACTS generally follow the note disclosures described in I TFM 2-4000 Appendix 2 for the OPDIV financial statements. The FACTS NOTES report is submitted via the FMS intranet. Submission Due Date for ATB, NOTES Report and Summarized FACTS Data Annually, Treasury publishes submission requirements in its TFM Bulletin entitled "Year-End Closing Procedures." In 1999, the ATBs and FACTS NOTES report are due to FMS by February 1st. It is essential this date be met. The ATB account balances and NOTES data transmitted will be the same ATB account balances used in the OPDIV financial statements. The FACTS notes should be the same as the notes accompanying the financial statements, wherever possible. The Trust Fund Management Branch, Bureau of the Public Debt (BPD) will provide an ATB of the audited trust fund activity no later than December 31st for the following trust funds: Federal Supplementary Medical Insurance (SMI) Federal Hospital Insurance (HI) Vaccine Injury Compensation HCFA and PSC must consolidate the trust fund data into the OPDIV's ATB. Direct any questions regarding the ATB data from BPD to BPD's accounting operations at 304-480-5133. FMS will e-mail the summarized FACTS data, described on the next section, on February 8th. 5-30-40 FACTS DATA VERIFICATION OPDIV Verification It is essential that the trial balances submitted to Treasury by reporting entities are the same trial balances used in the preparation of the OPDIV financial statements. The trial balances submitted to Treasury are the source data for the preparation of the Government- wide financial statements and the OPDIV financial statements are the source data for the preparation of the HHS-wide financial statements. Therefore, OPDIV internal operating procedures should ensure that a verification of trial balances takes place. Further, OPDIV auditors should verify, as part of the audit coverage, that the ATBs submitted to Treasury are the same trial balances used in preparing the financial statements. OPDIV CFOs will provide assurance to the HHS CFO that trial balance verifications have been made as support for the CFOs certification procedures described below. Facts ATB Report Format The first step in the verification process is to verify FMS has accurately recorded in their system the ATB data transmitted to them. FMS returns the data in the format of the reports shown in I TFM 2- 4050.10. These formats are for the Departmental level. We have requested FMS to produce these reports at the OPDIV level, a summary of all ATB's by SGL and detailed underlying reports at the appropriation/fund level. The FACTS ATB Report Format displays three columns of data for each SGL account reported. Column I is the Combined ATB, Column 2 is the Intra-Departmental Eliminations which will be identified with the corresponding HHS two digit department code (75). The third column will be the sum of the SGL account less all "G" accounts coded with the two digit departmental identifier. The purpose of the Departmental report is to show the consolidated figures which should match the financial statement figures. However, this report at the OPDIV level will not produce the OPDIV level consolidated figures because Column 2 contains both the intra-OPDIV eliminations and the inter-OPDIV eliminations. For this reason the formats should be extended for a Column 4 entitled Inter-OPDIV Eliminations. Taking into consideration the inter-OPDIV eliminations, Column 3 plus Column 4 should produce the Consolidated OPDIV ATB figures. See Exhibit 5-30-B for the amended headings. Besides checking to see if the combined and consolidated amounts agree with OPDIV records, the eliminations should agree with the elimination file furnished the Department for intra-OPDIV and inter-OPDIV eliminations. The Column 5 data, Consolidated OPDIV ATB, are to be entered on the Account Groupings Worksheet which is described on page 18 of I TFM 2-4000, as Column 2 Amount from FACTS ATB. In addition, FMS will provide a Schedule of Differences between the ATB and the FACTS NOTES Report. Account Groupings Worksheet The second step in the verification process is to prepare the Account Groupings Worksheet which is exhibited in I TFM 2-4050.10, beginning on page 18. The worksheet is available on the FMS Intranet. The Intranet address is http://www.fms.treas.gov/cfs/dev/indexhhtml -- choose Account Groupings Worksheet from the index. The template is in Excel format. You can download and modify the worksheet whereever necessary to match your OPDIV financial statements. This Account Groupings Worksheet is a summary of SGLs per line item of the financial statements. For the first column the OPDIV will list the amounts from the OPDIV consolidated financial statements. Since the financial line items have been rounded to thousands (millions for HCFA), the SGL lines must be adjusted by adding zeros. This rounding will be one element to be described in Column (3) Differences. For Column (2), OPDIVs will list the SGLs from Column (5) of the Summarized Facts Data, Amended, and place on the appropriate line of the Account Groupings Worksheet. Any difference between Column (1) and (2) will be explained in Column (3) of which rounding will be one element. Beginning on page 6 of I TFM 2-4000 are the procedures to be used in making comparisons between the financial statement data and the summarized FACTS data, keeping in mind that the procedures were prepared for the Departmental level. The worksheet must be available for review by your auditors. This worksheet can be prepared as soon as FMS e-mails the preliminary Summarized Facts Data which is set as February 8th. If adjustments are submitted to FMS on February 24th, then the worksheet must be revised after receiving from FMS the adjusted Summarized FACTS Data on February 26th. OPDIVs must submit their Account Groupings Worksheet electronically and in hard copy to the HHS Office of Finance by February 28th. This allows one week for the Office of Finance to consolidate the data for submission to Treasury, the Office of Management and Budget (OMB) and the General Accounting Office (GAO). The Account Groupings Worksheets will be used to consolidate the data for the Departmental Account Groupings worksheet. HHS CFO and OIG Verification The HHS Chief Financial Officer and the Inspector General (IG) are required to verify, independently, the consistency of FACTS data against the Department-wide audited financial statements submitted to OMB, GAO and Treasury through the use of the Account Groupings Worksheet. As noted above, these same procedures should be followed at the OPDIVs to ensure the accuracy of the data on the Account Groupings Worksheet before submission to the Office of Finance. The Department will e-mail the Departmental Account Groupings Worksheet along with the explanation for the differences to FMS, GAO and OMB on March 3rd. . 1000 ASSETS 1010 FUND BALANCE WITH TREASURY 1010 1011 AUTHORITY 1012 DISBURSEMENTS (OTHER THAN PAYROLL) 1013 DISBURSEMENTS (PAYROLL) 1014 FOREIGN DISBURSEMENTS 1015 COLLECTIONS 1016 DEPOSIT FUNDS AND BUDGET CLEARING/SUSPENSE ACCTS 1100 CASH 1110 UNDEPOSITED COLLECTIONS 1110 N 1120 IMPREST FUNDS 1120 N - FUNDS HELD BY THE PUBLIC 1130 N 1190 OTHER CASH 1190 N 1195 OTHER MONETARY ASSETS 1195 N 1200 FOREIGN CURRENCY 1200 N 1300 RECEIVABLES 1310 ACCOUNTS RECEIVABLE 1310 G/N XX 1311 ADVANCES AND REIMBURSEMENTS REC.- BILLED 1312 REFUNDS RECEIVABLE 1313 ADVANCES AND REIMBURSEMENTS REC.- UNBILLED 1314 ADVANCES AND REIMBURSEMENTS RECEIVABLE 1315 AUDIT DISALLOWANCES RECEIVABLE 1316 ANTICIPATED RECOVERIES-AUDIT DISALLOWANCES 1317 INSURANCE PREMIUMS RECEIVABLE 1318 ACCOUNTS RECEIVABLE-NON-CURRENT 131A ANTICIPATED RECOVERY- PROGRAM DISALLOWANCE 1319 ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE 1319 G/N XX (b) - EMPLOYMENT BENEFIT CONTRIBUTIONS RECEIVABLE 1320 N (d) - TAXES RECEIVABLE 1325 G XX (d) - ALLOWANCE FOR LOSS ON TAXES RECEIVABLE 1329 G XX 1330 RECEIVABLE FOR ALLOCATION TRANSFERS 1330 G XX (d) - EXPENDITURE TRANSFERS RECEIVABLE 1335 G XX 1340 INTEREST RECEIVABLE 1340 G/N XX 1341 INTEREST RECEIVABLE ON LOANS 1343 INTEREST RECEIVABLE ON INVESTMENTS 1344 INTEREST RECEIVABLE ON GENERAL/TRUST FUND RECEIPTS 134A INTEREST RECEIVABLE ON DELINQUENT ACCOUNTS 134B INTEREST RECEIVABLE ON DELINQUENT LOANS 1349 ALLOWANCE FOR LOSS ON INTEREST RECEIVABLE 1349 G/N XX . 1350 LOANS RECEIVABLE 1350 G/N XX 1351 LOANS RECEIVABLE - PRINCIPAL 1352 LOANS RECEIVABLE - COLLECTION 1353 GENERAL/TRUST FUND RCPTS LOANS REC - PRINCIPAL 1354 GENERAL/TRUST FUND RCPTS LOANS REC - COLLECTIONS 1355 LOANS RECEIVABLE-GUARANTEED/PLEDGED-PRINCIPAL 1356 LOANS RECEIVABLE-GUARANTEED/PLEDGED-COLLECTIONS 1357 LOANS RECEIVABLE-DEFAULTED-PRINCIPAL 1358 LOANS RECEIVABLE-DEFAULTED-COLLECTIONS 135A LOANS RECEIVABLE-CURRENT 1359 ALLOWANCE FOR LOSS ON LOANS RECEIVABLE 1359 G/N XX 1360 PENALTIES, FINES AND ADMINISTRATIVE FEES REC. 1360 G/N XX (a) 1361 PENALTIES, FINES AND ADMIN FEES REC. ON DEL. ACCTS. (a) 1362 PENALTIES, FINES AND ADMIN. FEES REC. ON DEL. LOANS 1369 ALLOWANCE FOR LOSS ON PENALTIES, FINES AND ADMIN. 1369 G/N XX FEES RECEIVABLE 1399 ALLOWANCE FOR SUBSIDY 1399 N 1400 ADVANCES AND PREPAYMENTS 1410 ADVANCES TO OTHERS 1410 G/N XX 1411 TRAVEL ADVANCES AND EMERGENCY EMPLOYEE PAYMENTS 1412 ADVANCES TO COMMISSIONED OFFICERS 1413 ADVANCES TO NON-FEDERAL ENTITIES THROUGH PMS 1414 ADVANCES TO OTHERS BY NON-EXPENDITURE TRANSFER 1417 ADVANCES TO OTHERS - ALL OTHER 1418 ADVANCES TO OTHERS - ESTIMATED ACCRUALS 1450 PREPAYMENTS AND DEFERRED CHARGES 1450 G/N XX 1451 PREPAYMENTS 1452 DEFERRED CHARGES 1500 INVENTORY AND RELATED PROPERTY 1510 OPERATING MATERIALS AND SUPPLIES 1511 OPERATING MATERIALS AND SUPPLIES HELD FOR USE 1511 N 1512 OPERATING MATERIALS AND SUPPLIES HELD IN 1512 N RESERVE FOR FUTURE USE 1513 OPERATING MATERIALS AND SUPPLIES-EXCESS, 1513 N UNSERVICEABLE AND OBSOLETE 1520 INVENTORY (FOR SALE), NET 1521 INVENTORY PURCHASED FOR RESALE 1521 N 1522 INVENTORY HELD IN RESERVE FOR FUTURE SALE 1522 N 1523 INVENTORY HELD FOR REPAIR 1523 N 1524 INVENTORY - EXCESS, UNSERVICEABLE AND OBSOLETE 1524 N 1525 MANUFACTURING-RAW MATERIALS AND SUPPLIES 1525 N 1526 MANUFACTURING-WORK IN PROCESS 1526 N 1527 MANUFACTURING-FINISHED GOODS 1527 N 1529 INVENTORY (FOR SALE)-ALLOWANCE 1529 N 1530 SEIZED MONETARY ASSETS (c) - SEIZED MONETARY INSTRUMENTS 1531 N (b) - SEIZED CASH DEPOSITED 1532 N 1540 FORFEITED PROPERTY (d) 1541 FORFEITED PROPERTY HELD FOR SALE 1541 N (d) 1542 FORFEITED PROPERTY HELD FOR DONATION OR USE 1542 N (d) 1549 FORFEITED PROPERTY - ALLOWANCE 1549 N 1550 FORECLOSED PROPERTY (d) 1551 FORECLOSED PROPERTY 1551 N (d) 1559 FORECLOSED PROPERTY - ALLOWANCE 1559 N 1560 COMMODITIES (d) 1561 COMMODITIES HELD UNDER PRICE SUPPORT AND 1561 N STABILIZATION SUPPORT PROGRAMS (d) 1569 COMMODITIES - ALLOWANCE 1569 N 1570 STOCKPILE MATERIALS 1571 STOCKPILE MATERIALS HELD IN RESERVE 1571 N 1572 STOCKPILE MATERIALS HELD FOR SALE 1572 N 1590 OTHER RELATED PROPERTY 1591 OTHER RELATED PROPERTY 1591 N 1599 OTHER RELATED PROPERTY - ALLOWANCE 1599 N 1600 INVESTMENTS 1610 INVESTMENT IN U.S. TREASURY SECURITIES ISSUED 1610 G XX BY PUBLIC DEBT (a) 1611 DISCOUNT ON U.S. TREASURY SECURITIES ISSUED BY 1611 G XX PUBLIC DEBT (a) 1612 PREMIUM ON U.S. TREASURY SECURITIES ISSUED BY 1612 G XX PUBLIC DEBT 1613 AMORTIZATION OF DISCOUNT AND PREMIUM ON U.S. 1613 G XX TREASURY SECURITIES ISSUED BY PUBLIC DEBT 1620 INVESTMENTS IN SECURITIES OTHER THAN PUBLIC DEBT 1620 G/N XX SECURITIES 1621 DISCOUNTS ON SECURITIES OTHER THAN PUBLIC DEBT 1621 G/N XX SECURITIES 1622 PREMIUM ON SECURITIES OTHER THAN PUBLIC DEBT 1622 G/N XX SECURITIES 1623 AMORTIZATION ON PREMIUM AND DISCOUNT ON 1623 G/N XX SECURITIES OTHER THAN PUBLIC DEBT SECURITIES 1690 OTHER INVESTMENTS 1690 G/N XX 1700 GENERAL PROPERTY, PLANT AND EQUIPMENT 1710 LAND 1711 LAND AND LAND RIGHTS 1711 N 1712 IMPROVEMENTS TO LAND 1712 N 1719 ACCUMULATED DEPRECIATION ON IMPROVEMENTS TO LAND 1719 N . 1720 CONSTRUCTION IN PROGRESS 1720 N 1730 BUILDINGS 1730 N 1739 ACCUMULATED DEPRECIATION ON BUILDINGS 1739 N 1740 OTHER STRUCTURES AND FACILITIES 1740 N 1749 ACCUMULATED DEPRECIATION ON OTHER STRUCTURES 1749 N AND FACILITIES 1750 EQUIPMENT 1750 N 1751 EQUIPMENT IN USE OTHER THAN IT (ADP AND TC) 1752 EQUIPMENT - PENDING DISPOSAL 1753 CENTRAL LIBRARY - EQUIPMENT AND BOOKS 1754 FEDERAL PROPERTY IN CUSTODY OF OTHERS 1756 IT (ADP AND TC) EQUIPMENT IN USE 1759 ACCUMULATED DEPRECIATION ON EQUIPMENT 1759 N 1810 ASSETS UNDER CAPITAL LEASE AND LEASE-PURCHASE 1810 N 1819 ACCUMULATED DEPR ON ASSETS UNDER CAPITAL LEASE 1819 N 1820 LEASEHOLD IMPROVEMENTS 1820 N 1829 ACCUM AMORT ON LEASEHOLD IMPROVEMENTS 1829 N 1830 INTERNAL USE SOFTWARE 1830 N 1839 ACCUM. AMORT. ON INTERNAL USE SOFTWARE 1839 N (d) 1840 OTHER NATURAL RESOURCES 1840 N (d) 1849 ALLOWANCE FOR DEPLETION 1849 N 1890 OTHER GENERAL PROPERTY, PLANT AND EQUIPMENT 1890 N 1900 OTHER ASSETS 1920 UNREQUISITIONED AUTHORIZED APPROPRIATION 1920 G 1921 RECEIVABLE FROM APPROPRIATIONS 1921 G 1930 INTRA-OFFICE TRANSFERS - ISSUED 1931 WITHIN FUND TRANSFER 1932 ADVANCES AND REIMBURSEMENTS 1933 ALL OTHER TRANSFERS 1940 INTRA-OFFICE TRANSFERS - RECEIVED 1941 WITHIN-FUND TRANSFER 1942 ADVANCES AND REIMBURSEMENTS 1943 ALL OTHER TRANSFERS 1990 OTHER ASSETS 1990 G/N XX 2000 LIABILITIES 2100 ACCRUED LIABILITIES-OTHER 2110 ACCOUNTS PAYABLE 2110 G/N XX (d) 2120 DISBURSEMENTS IN TRANSIT 2120 G/N XX (d) 2130 CONTRACT HOLDBACKS 2130 G/N XX 2140 ACCRUED INTEREST PAYABLE 2140 G/N XX . 2150 LIABILITY FOR ALLOCATION TRANSFERS 2150 G XX (b) - EXPENDITURE TRANSFERS PAYABLE 2155 G XX (b) - ENTITLEMENT BENEFITS DUE AND PAYABLE 2160 G/N XX (b) - SUBSIDY PAYABLE TO FINANCING ACCOUNT 2170 G XX (b) - CONTRA LIABILITY FOR SUBSIDY PAYABLE TO FIN. ACCT. 2179 G XX 2180 LOAN GUARANTEE LIABILITY 2180 N 2190 OTHER ACCRUED LIABILITIES 2190 G/N XX 2200 ACCRUED LIABILITIES - PAYROLL AND BENEFITS (e) 2210 ACCRUED FUNDED PAYROLL AND LEAVE 2210 G/N XX (e) 2211 ACCRUED FUNDED PAYROLL (e) 2212 ACCRUED FUNDED ANNUAL LEAVE (e) 2213 ACCRUED COMPENSATORY LEAVE (b) - WITHHOLDINGS PAYABLE 2211 N (b) - EMPLOYEE CONTRIBUTIONS AND PAYROLL TAXES PAYABLE 2213 N (b) - OTHER POST-EMPLOYMENT BENEFITS DUE AND PAYABLE 2215 N (b) - PENSION BENEFITS DUE AND PAYABLE TO BENEFICIARIES 2216 N (b) - BENEFIT PREMIUMS PAYABLE TO CARRIERS 2217 N (b) - LIFE INSURANCE BENEFITS DUE AND PAYABLE TO 2218 N BENEFICIARIES 2220 UNFUNDED LEAVE 2220 G/N XX 2221 UNFUNDED ANNUAL LEAVE 2222 UNFUNDED COMPENSATORY LEAVE 2225 UNFUNDED FECA LIABILITY 2225 G XX (b) - OTHER UNFUNDED EMPLOYMENT RELATED LIABILITY 2290 G/N XX 2300 UNEARNED REVENUE (ADVANCES) 2310 ADVANCES FROM OTHERS 2310 G/N XX 2311 ADV FROM FED AGENCIES FOR DISB THRU MGMT FUNDS 2312 ADV FROM FED AGENCIES BY NON-EXPENDITURE TRNSFR 2313 ADVANCES - ALL OTHER 2314 ADVANCES - ESTIMATED ACCRUALS 2315 ADVANCES - THROUGH THIRD-PARTY DRAFT 2320 DEFERRED CREDITS 2320 G/N XX 2400 LIABILITY FOR DEPOSIT FUNDS, CLEARING ACCOUNTS 2400 G/N XX AND UNDEPOSITED FEDERAL COLLECTIONS 2500 DEBT 2510 PRINCIPAL PAYABLE TO TREASURY 2510 G XX 2511 PRINCIPAL PAYABLE TO TREASURY - BORROWING 2512 PRINCIPAL PAYABLE TO TREASURY - REPAYMENT 2520 PRINCIPAL PAYABLE TO THE FEDERAL FINANCING BANK 2520 G XX 2521 BORROWING FROM FED FIN BANK (FFB) - BORROWING 2522 BORROWING FROM FED FIN BANK (FFB) - REPAYMENT . 2530 SECURITIES ISSUED BY FEDERAL AGENCIES UNDER 2530 G/N XX GENERAL AND SPECIAL FINANCING AUTHORITY, NET 2531 SECURITIES ISSUED BY FEDERAL AGENCIES UNDER GENERAL AND SPECIAL FINANCING AUTHORITY - BORROWING 2532 SECURITIES ISSUED BY FEDERAL AGENCIES UNDER GENERAL AND SPECIAL FINANCING AUTHORITY - REPAYMENT 2540 PARTICIPATION CERTIFICATES 2540 G/N XX 2590 OTHER DEBT 2590 G/N XX 2591 OTHER DEBT - BORROWING 2592 OTHER DEBT - REPAYMENT 2600 ACTUARIAL LIABILITIES 2610 ACTUARIAL PENSION LIABILITY 2610 N (d) 2620 ACTUARIAL HEALTH INSURANCE LIABILITY 2620 N (d) - ACTUARIAL LIFE INSURANCE LIABILITY 2630 N (f) - ACTUARIAL FICA LIABILITY 2650 N 2690 OTHER ACTUARIAL LIABILITIES 2690 N 2900 OTHER LIABILITIES 2910 PRIOR LIENS OUTSTANDING ON ACQUIRED COLLATERAL 2910 N 2920 CONTINGENT LIABILITIES 2920 G/N XX 2940 CAPITAL LEASE LIABILITY 2940 G/N XX 2950 LIABILITY FOR SUBSIDY RELATED TO UNDISBURSED LOANS 2950 G XX (g) 2960 ACCOUNTS PAYABLE CANCELLED 2960 G/N XX 2970 RESOURCES PAYABLE TO TREASURY 2970 G XX (b) - CUSTODIAL LIABILITY 2980 G/N XX 2990 OTHER LIABILITIES 2990 G/N XX 2995 ESTIMATED CLEANUP COST LIABILITY 2995 G/N XX 3000 EQUITY 3100 UNEXPENDED APPROPRIATIONS 3100 (d) 3105 APPROPRIATED CAPITAL FUNDING CANCELLED PAYABLES 3105 3300 RESULTS OF OPERATIONS 3310 CUMULATIVE RESULTS OF OPERATIONS 3310 3312 FEDERAL PROPERTY IN CUSTODY OF OTHERS 3313 APPROPRIATED FOR REVOLVING AND MGMT. FUNDS - RESERVED FOR FACTS ROUNDING DIFFERENCES 3320 5000 REVENUES AND FINANCING SOURCES 5100 REVENUE FROM GOODS SOLD 5100 G/N XX (b) - CONTRA REVENUE FOR GOODS SOLD 5109 G/N XX 5200 REVENUE FROM SERVICES PROVIDED 5200 G/N XX (b) - CONTRA REVENUE FOR SERVICES PROVIDED 5209 G/N XX . 5300 INTEREST AND PENALTIES RECEIVABLE 5310 INTEREST REVENUE 5310 G/N XX (a) 5311 INTEREST REVENUE EARNED - RETAINED BY AGENCY (a) 5312 INTEREST REVENUE EARNED - GEN/TRUST FUND RECEIPTS 5319 CONTRA REVENUE FOR INTEREST 5319 G/N XX (a) 5320 INTEREST, PENALTY AND ADMIN COSTS EARNED ON 5320 G/N XX DELINQUENT ACCOUNTS - GEN/TRUST FUND RECEIPTS 5329 CONTRA REVENUE FOR PENALTIES, FINES AND 5329 G/N XX ADMINISTRATIVE FEES REVENUE 5400 BENEFIT PROGRAM REVENUE 5400 G/N XX (b) - CONTRA REVENUE FOR BENEFIT PROGRAM EXPENSE 5409 G/N XX 5500 INSURANCE AND GUARANTEE PREMIUM REVENUE 5500 G/N XX (b) - CONTRA REVENUE FOR INSURANCE AND GUARANTEE 5509 G/N XX PREMIUM REVENUE 5600 DONATED REVENUE-FINANCIAL RESOURCES 5600 N 5609 CONTRA REVENUE FOR DONATIONS-FINANCIAL RESOURCES 5609 N (a) 5610 DONATED REVENUE-NON-FINANCIAL RESOURCES 5610 N 5619 CONTRA DONATED REVENUE-NON-FINANCIAL RESOURCES 5619 N 5700 EXPENDED APPROPRIATIONS 5700 5720 FINANCING SOURCES TRANSFERRED IN WITHOUT REIMB. 5720 G XX 5730 FINANCING SOURCES TRANSFERRED OUT WITHOUT REIMB. 5730 G XX (b) - APPROPRIATED EARMARKED RECEIPTS TRANSFERRED IN 5740 G XX (b) - APPROPRIATED EARMARKED RECEIPTS TRANSFERRED OUT 5745 G XX (b) - EXPENDITURE FINANCING SOURCES-TRANSFERS IN 5750 G XX (b) - NON-EXP. TRUST FUND FINANCING SOURCES-TRANSFERS IN 5755 G XX (b) - EXPENDITURE FINANCING SOURCES-TRANSFERS OUT 5760 G XX (b) - NON-EXP TRUST FUND FINANCING SOURCES-TRANSFERS OUT 5765 G XX 5780 IMPUTED FINANCING SOURCES 5780 G XX 5790 OTHER FINANCING SOURCES 5790 G XX (d) 5799 ADJUSTMENT OF APPROPRIATIONS USED 5799 (d) 5800 TAX REVENUE COLLECTED 5800 G/N XX (d) - TAX REVENUE ACCRUAL ADJUSTMENT 5801 (d) - CONTRA REVENUE FOR TAXES 5809 G/N XX (d) - TAX REVENUE REFUNDS 5890 N 5900 OTHER REVENUE 5900 G/N XX 5901 MISC REVENUE - GENERAL/TRUST FUND RECEIPTS 5902 INTRA-OFFICE SALES REVENUE - TRANSFERS OUT 5903 REVENUE - ALL OTHER SOURCES 5909 CONTRA REVENUE FOR OTHER REVENUE 5909 G/N XX 5990 COLLECTIONS FOR OTHERS 5990 G/N XX (b) - ACCRUED COLLECTIONS FOR OTHERS 5991 G/N XX . 6000 EXPENSE 6100 OPERATING/PROGRAM EXPENSES 6100 G/N XX (a)(h) 6101 OPERATING/PROGRAM EXPENSES 6102 INTRA-OFFICE PURCHASES EXPENSE - TRANSFERS IN 6103 EXPENSE - COST CAPITALIZED 6104 EXPENSE - CASH DISCOUNTS LOST/NOT TAKEN 6105 EXPENSE - PRICE VARIATION/CASH DISCOUNTS TAKEN 6108 EXPENSE-RECLASSIFIED AS EXTRAORDINARY ITEM 6190 CONTRA BAD DEBTS EXPENSE - INCURRED FOR OTHERS 6190 G/N XX 6199 ADJUSTMENTS TO SUBSIDY EXPENSE 6199 G XX 6300 INTEREST EXPENSES 6310 INTEREST EXPENSES ON BORROWING FROM TREASURY 6310 G XX 6320 INTEREST EXPENSES ON SECURITIES 6320 G/N XX 6330 OTHER INTEREST EXPENSES 6330 G/N XX (h) 6400 BENEFIT PROGRAM EXPENSES 6400 G/N XX 6500 COST OF GOODS SOLD 6500 G/N XX 6600 APPLIED OVERHEAD 6600 G/N XX (a) 6710 DEPRECIATION, AMORTIZATION AND DEPLETION 6710 N (a) 6720 BAD DEBT EXPENSE 6720 N 6730 IMPUTED COST 6730 G/N XX (a) 6790 OTHER EXPENSES NOT REQUIRING BUDGETARY RESOURCES 6790 G/N XX (b) 6800 FUTURE FUNDED EXPENSES 6800 G/N XX (a) 6801 ANNUAL AND COMPENSATORY LEAVE (a)(h) 6805 OTHER FUTURE FUNDED EXPENSES 6900 NONPRODUCTION COSTS 6900 G/N XX 7000 GAINS, LOSSES AND UNUSUAL ITEMS 7100 GAINS 7110 GAINS ON DISPOSITION OF ASSETS 7110 G/N XX 7111 GAINS ON DISP OF ASSETS - BOOK VALUE OF ASSET 7112 GAINS ON DISP OF ASSETS - PROCEEDS OF SALE 7190 OTHER GAINS 7190 G/N XX 7200 LOSSES 7210 LOSSES ON DISPOSITION OF ASSETS 7210 G/N XX 7211 LOSSES ON DISP OF ASSETS - BOOK VALUE OF ASSET 7212 LOSSES ON DISP OF ASSETS - PROCEEDS OF SALE 7290 OTHER LOSSES 7290 G/N XX 7300 EXTRAORDINARY ITEMS 7300 G/N XX 7400 PRIOR PERIOD ADJUSTMENTS 7400 G/N XX (h) 7401 PRIOR YEAR UNFUNDED FECA EXPENSE (h) 7402 PRIOR YEAR FUNDED FECA EXPENSE 7500 DISTRIBUTION OF INCOME - DIVIDEND 7500 G/N XX 7600 CHANGES IN ACTUARIAL LIABILITY 7600 N NOTES: (a) 1361 includes amounts previously recorded in 123C and 134E; 1362 includes amounts previously recorded in 134D and 134F; 1611 includes amounts previously recorded in 1612; 5311 includes amounts previously recorded in 5301; 5312 includes amounts previously recorded in 5302; 5320 includes amounts previously recorded in 5303; 5610 includes amounts previously recorded in 5601, 5602, 5603 and 5604; 6101 includes amounts previously recorded in 6901; 6710 includes amounts previously recorded in 6902; 6720 includes amounts previously recorded in 6903; 6790 includes amounts previously recorded in 6107 and 6905; 6801 includes amounts previously recorded in 6904; and 6805 includes amounts previously recorded in 6906. (b) New SGLs not yet established in HHS; if data applicable, extract amounts from other SGLs, in some cases by object class, or from individual documents. (c) 1531 is presently assigned to 1530 in HHS systems, although the account is rarely used, if ever. (d) Not applicable to HHS at the present time. (e) 2210 is a summary account in HHS, even though it is a posting account in USSGL. HHS SGL accounts 2211 (accrued funded payroll), 2212 (accrued funded annual leave,) and 2213 (accrued compensatory leave) should be rolled-up and reported in 2210. (f) Amounts applicable to 2650 are presently included in 2690. (g) 2960 not presently used in HHS; data to be included in a financial statement footnote. (h) 6400 includes amounts now recorded in the following SGL accounts: 6101 as FECA charge-back expense, 6805 which was formerly 6906 (0C 61.59), 7401 (OC 61.56), 7402 (OC 13.14); also for civilian retirement benefits - CSRS (OC 12.11), FERS (OC 12.14) and FEHB (OC 12.17). . SUMMARIZED FACTS DATA, AMENDED Amend the following formats upon receipt of the Summarized FACTS Data from FMS. The added columns are to adjust the Inter-Departmental eliminations to delete Inter-OPDIV eliminations and to adjust the FACTS whole dollars to the rounded amounts used in the financial statements. FACTS ATB Report Format, Amended (1) (2) (3) (4) (5) Combined Intra- OPDIV Inter-OPDIV Consolidated OPDIV Departmental Consolidated Eliminations OPDIV ATB Eliminations ATB (to adjust ATB (Computed column 2) by FMS) NOTE: Add additional columns (4) and (5) to the other reports: FACTS Statement of Net Cost Report Format (3 sections) FACTS Statement of Operations & Changes in Net Position Report Format