Restatement of Contracts Explained by xbz70637

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									                                    Field Office 3rd Quarter and Year-end Financial Statement Analysis and Footnote Disclosures                      Attachment B-3




                    Financial Statement Analysis and Footnote Checklist

                                                                                         Not
               Worksheet/Template                    Completed      In Progress       Applicable   Required for Q3/Q4               Notes

Analysis of Suspense                                                                               Q4
ES&H Analysis                                                                                      Q3 and Q4
Abnormal Balances                                                                                  Q3 and Q4
Tie Point Analysis                                                                                 Q3 and Q4
Environmental Liability Tie points                                                                 Q3 and Q4
EM Operating Expenditure Analysis                                                                  Q3 and Q4
EM Capital Expenditure Analysis                                                                    Q3 and Q4
Funded Env Liability Analysis                                                                      Q3 and Q4
Inter-Office Confirmations                                                                         Q3 and Q4
Other Data Errors                                                                                  Q3 and Q4
Cash Reconciliation                                                                                Q3 and Q4            PMAs/FERC ONLY
Trading Partner 00                                                                                 Q3 and Q4
SPRO Inventory                                                                                     Q3 and Q4            SPRO ONLY
Direct Loans                                                                                       Q3 and Q4            NETL and BPA ONLY
Capital Lease Assets                                                                               Q3 and Q4
Capital Lease Liabilities                                                                          Q3 and Q4
Operating Leases                                                                                   Q4
DOE Lessor                                                                                         Q4
Commitments - Field                                                                                Q3 and Q4
Commitments - PMA/FERC                                                                             Q3 and Q4
Regulatory Assets                                                                                  Q3 and Q4            PMAs Only
Debt                                                                                               Q3 and Q4            PMAs/FERC only
Contingent Liabilities                                                                             Q3 and Q4
Heritage Assets                                                                                    Q4
Stewardship Land                                                                                   Q4
Deferred Maintenance                                                                               Q4
Prior Period Adjustments                                                                           Q3 and Q4
Budgetary Expend.to Net Cost Recon.                                                                Q3 and Q4
Derivative Assets                                                                                  Q3 and Q4            PMAs only
Derivative Liabilities                                                                             Q3 and Q4            PMAs only
PPE/CWIP Analysis                                                                                  Q3 and Q4            Separate EXCEL File on iPortal
Significant Balance Fluctuation Analysis                                                           Q4                   Separate EXCEL File on iPortal

BOLD and RED indicates a new template for FY10




Checklist                                                                         1                                      dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                    Analysis of Suspense Items

     Data Element                               Title                   Account Balance          Explanation for Balance                    Notes
SGL 199099               Other Assets, Suspense                                       -                                              FIELD analysis only
SGL 232099               Deferred Credits, Suspense Credits                           -
                         Liability for Deposit Funds and Suspense                                                                    PMA/FERC analysis
SGL 240000
                         Accounts                                                      -                                             only
                                                                                                                                     FIELD analysis only.
                         Integrated Contractor Cost Overruns and                                                                     Account balance
SGL 610099
                         Undistributed Costs                                                                                         should be zero at
                                                                                       -                                             yearend.
                                                                                                                                     FIELD analysis only.
                                                                                                                                     Program Value
Program Value 1721290    Undistributed Depreciation Expense
                                                                                                                                     balance should be
                                                                                       -                                             zero at yearend.
                                                                                                                                     FIELD analysis only.
                                                                                                                                     Program Value
Program Value 1721291    Depreciation Distribution Credits
                                                                                                                                     balance should be
                                                                                       -                                             zero at yearend.

For year-end only, enter balances and explanations for all items in columns C and D.




       Analysis of Suspense                                                            2                              dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                       ES&H Analysis


                                  SGL 6800U9, Current Year
 SGL 2990U1, Current Year           Costs, Future Funded
Activity, Other Liabilities, Not Expenses, Unfunded Costs
   Covered by Budgetary          with program value 1721267           Column A =
          Resources                       - YN0402                     Column B                     Explanation for Current Year Adjustments




                             -                               -                     -




For 3rd quarter and year-end, ensure that the net change in SGL 2990U100 (current year activity) is equal to the balance in SGL 6800U900 with program
value 1721267. If not, correcting entries are required to bring these amounts into agreement. Please see the Unfunded Liabilities Accounting Guide at:
http://www.mbe.doe.gov/cf11/frad/otherguidance.htm or the iPortal Financial Statement Home Page, if available, for the detailed entries required to record
ES&H liabilities. Guidance to develop the ES&H liability estimate for FY 2009 reporting in the consolidated financial statements was issued on
May 21, 2009 see http://www.mbe.doe.gov/cf11/frad/otherguidance.htm or the iPortal Financial Statement Home Page if available. The estimate
should include all ES&H compliance activities funded by all Cognizant Secretarial Offices, except the Office of Environmental Management (EM). The EM
portion of the ES&H compliance liability will be reported as a component of the EM environmental liability. Field offices should submit narrative describing
the current year adjustments to the prior year ES&H compliance liability in column D.




       ES&H Analysis                                                                   3                               dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                  Abnormal Account Balance Analysis

Section A:
                      There are no existing abnormal balances that materially affect the financial statements EXCEPT those noted in Section B, if applicable.
Section B:




 Abnormal Balance        Absolute Value of
    Category             Abnormal Balance                                Explanations of Abnormal Balances                                Impact on Financial Statements
                                         -
                                         -
                                         -
                                         -
                                         -
                                         -



For 3rd quarter and year-end, review the abnormal balance report and assess potential material impacts of any unresolved abnormal balances. For abnormal balances
materially impacting the financial statements, identify the categories, absolute values, explanations, and financial statement impacts in Section B of the worksheet. Please
see the guidance for Abnormal Balance Reviews at: http://www.mbe.doe.gov/cf11/frad/otherguidance.htm or on the iPortal Financial Statement Home Page, if available.




        Abnormal Acct Balances                                                             4                                      dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                   Tie Point Analysis *

                                                         Tie Point Amount -
                       Tie Point                          Should be zero*                 Explanation                             Notes
                                                                        -                                        Balance sheet pivot table should net to
Balance Sheet Assets equals Liabilities and Equity                                                               zero
Balance Sheet Cumulative Results of Operations                             -
Earmarked Funds equals Statement of Changes in Net
Position Cumulative Results of Operations Earmarked
Funds
                                                                           -
Balance Sheet Cumulative Results of Operations Other
Funds equals Statement of Changes in Net Position
Cumulative Results of Operations Other Funds
                                                                           -
Balance Sheet Unexpended Appropriations Earmarked
Funds equals Statement of Changes in Net Position
Unexpended Appropriations Earmarked Funds
Balance Sheet Unexpended Appropriations Other                              -
Funds equals Statement of Changes in Net Position
Unexpended Appropriations Other Funds
Statement of Changes in Net Position - Other Line to                       -
be Reconciled
                                                                           -                                     PMAs and FERC only
Statement of Custodial Activities - Net Custodial
Activity
STARS DOE PP&E Roll Forward Allottee Report1                               -                                     OFCR Contact Greg Dulovich
                                                                           -                                     OFCR Contact Greg Dulovich, SPRO
                                                                                                                 should provide Greg Dulovich their
STARS DOE Inventory Roll Forward Allottee Report1                                                                analysis.

* If tie point is not zero each field office, PMA, and FERC should research the differences and make appropriate correcting entries.
1
  Standard operating procedures for PP&E and Inventory Roll-Forward Reporting Review, is available at




Tie Point Analysis                                                                5                                       dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                Environmental Liability Tie Point Analysis
                                                                   Not applicable to PMAs and FERC


Run the DOE Environmental Liabilities Report - All (Custom) and post the resulting pivot table below. Add the tie point check to ensure lines 80 and 90 are in agreement.
If not, research and correct entries to bring these lines into agreement prior to final submission.

Allottee     01

                                         Data
                                                                Sum of (ACF/PLF)                     Sum of (HLW) High-
                                          Sum of (EMF) EM       Active and Surplus Sum of (REL) Long  Level Waste and
Summary Sequence Type
        Summary Num                        Facilities / Sites        Facilities    Term Stewardship Spent Nuclear Fuel             Sum of Other          Sum of Total
10      Beginning Balance:                 2,586,121,238.21      13,253,694,059.00 3,936,603,460.00                 -                   92,395.00     19,776,511,152.21
20           Prior Pd Adjustments                        -                    -                   -                       -                    -                 -
30           Transfers between FOs                       -                    -                   -                       -                    -                 -
40           Current Year Changes:                       -                    -                   -                       -                    -                 -
80           End Environ Liabil Bal         2,586,121,238.21    13,253,694,059.00    3,936,603,460.00                     -              92,395.00 19,776,511,152.21
90           End Environ Liabil Bal:        2,586,121,238.21    13,253,694,059.00    3,936,603,460.00                     -              92,395.00 19,776,511,152.21
             Tie points                                     0                    0                   0                        0                   0                 0




           Env Liab Tie-Point Analysis                                               6                                dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                       EM Operating Expenditures Reconciliation Analysis (Field Office Only)

Run the DOE GL Operating Expenditures Reconciliation Reports (Custom) and paste the resulting pivot table below. Analyze the balance in column F to
ensure these are only non-legacy waste costs. Provide a summary explanation of these non-legacy EM costs in column G. As offices review the
environmental liability reports please ensure that the program value selection criteria for the reports is accurate. Any changes needed to program values
in the selection criteria of the reports should be communicated to Marion Hoch at 301-903-4216 or marionhoch@hq.doe.gov. To ensure consisted report
accuracy please report these changes throughout the year as soon as they are identified.

                                  Data
                                                                 Sum of Current                              Sum of Non
                                  Sum of Current                 Year Adjusted  Sum of Reduction             Legacy Waste Explanation of Non-
                                  Year Operating Sum of Current Field PBS       of Environmental             Operating      Legacy Waste Operating
Allottee                          Costs(1)       Year HQ PBS(2) Costs(3)        Liability(4)                 Costs(5)       costs
02 - ID - Idaho Operations Office 266,317,787.63    7,169,292.43 259,148,495.20 (178,354,900.00)              80,793,595.20




EM Oper Expenditure Analysis                                                      7                                      dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                               EM Capital Expenditures Analysis

Run the EM Capital Expenditures Reconciliation Report - All (Custom) and post the resulting pivot table below. The amounts in
columns C and F should be in agreement. The amount in column G (Unreconciled Difference column) should only include items that
do not meet the criteria for legacy waste (i.e. – EM facilities used < 50% to address legacy waste).

               Data                 COLUMN C                                                COLUMN F
                Sum of Current    Sum of Current      Sum of Current      Sum of Non        Sum of Reduction       Sum of
                Year Capitalized Year Legacy Write-   Year Other HQ      Legacy Waste       To Environmental     Unreconciled
Allottee             Costs              Off                PBS          Capitalized Costs        Liability        Difference
33                 33,562,309.74     25,570,986.42             630.88        7,990,692.44      (25,570,986.42)           (630.88)
Grand Total        33,562,309.74     25,570,986.42             630.88        7,990,692.44      (25,570,986.42)           (630.88)




EM Cap Exenditure Analysis                                         8                               dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                Funded Environmental Liability Analysis (Field Office only)


Run the Funded Environmental Liability Analysis Report and post the resulting pivot table below. The amounts in
column C (Funded Environmental Liabilities) should not be greater than the amounts in column F (Undelivered
Orders and Unobligated Balances). The amount in column G (Sum of Difference column) should always be positive
and should represent amounts that do not fund activities associated with environmental liabilities.

                           COLUMN C                                                   COLUMN F
                                                                                     Sum of Total      COLUMN G
                                                               Sum of Available      Undelivered
                        Sum of Funded           Sum of           Unobligated          Orders and
                        Environmental         Undelivered      Balance (SF 133       Unobligated
Allottee  Fund             Liabilities          Orders             Line 9)              Balance      Sum of Difference
01        00450                        -        1,451,543.52                -           1,451,543.52     1,451,543.52
          00550                        -        8,552,568.91         695,487.37         9,248,056.28     9,248,056.28
          00910                        -      323,150,079.72         132,360.75      323,282,440.47    323,282,440.47
          01050                        -       49,346,867.06       5,250,899.09        54,597,766.15    54,597,766.15
          01250            64,414,054.31      126,368,636.47      24,378,184.03      150,746,820.50     86,332,766.19
          01550                        -          199,794.73               4.06           199,798.79       199,798.79
          01700                        -          494,885.42          25,000.00           519,885.42       519,885.42
          01751                        -          948,125.20          18,008.65           966,133.85       966,133.85
          05350                        -       40,100,400.09      14,546,938.71        54,647,338.80    54,647,338.80
01 Total                   64,414,054.31      550,612,901.12      45,046,882.66      595,659,783.78    531,245,729.47
Grand Total                64,414,054.31      550,612,901.12      45,046,882.66      595,659,783.78    531,245,729.47
SGL       (Multiple Items)




Funded Env Liability Analysis                                            9                            dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                          Inter-Office Confirmations - Yearend Submission Requirement
                                                                        (Reconciliation to within $1 million)
The Trading Partner Code Guide, see http://www.mbe.doe.gov/cf11/frad/other guidance.htm, or iPortal Financial Statement Home Page, requires that allottees and their integrated
contractors perform confirmations of material inter-office balances to ensure there are no significant differences at the end of the third quarter and at yearend. Allottees are required
to use the DOE Confirmation of Inter-Office Balances (CSV output) STARS report as of May and August months-end to compare inter-office balances with the reciprocal balances
reported within and by other allottees. Any significant differences should be resolved prior to the June 25 and September 25 cutoffs for billings and transfers. Each allottee is required
to submit a final year-end reconciliation of inter-office balances using the STARS confirmation report. This example template below has been provided for use in satisfying this
submission requirement.

Below is a "sanitized" (doesn't show who the reciprocal office is) example of an inter-office confirmation that NNSA previously sent. This is a good example of a completed inter-office
confirmation reconciliation submission.

How the below example works:
1) For each of the nominal (i.e., rev. vs. exp.) and real (i.e., AP vs. AR) account combinations to be confirmed, the STARS report totals for the "SUM of ALLOTTEE" and the "SUM of
RECIPROCAL" numbers are first shown (Filled in with YELLOW on the example).

2) If there is a difference of more than $1M between the "SUM of ALLOTTEE" and the "SUM of RECIPROCAL" from the STARS report totals, reconciling item(s) will need to
be identified and explained on the spreadsheet. (These numbers are in RED)

3) After subtracting/adding your reconciling items to/from the STARS report totals, the difference between your '"RECONCILED TOTAL (Filled in with GREEN) " for the "SUM
of ALLOTTEE" and the "SUM of RECIPROCAL" totals should be less than $1M.

To summarize:
1) If the STARS Report total line (comparing SUM of ALLOTTEE column to SUM of RECIPROCAL columns) is less than a $1M difference, no further reconciliation work is required.

2) If the STARS Report total line shows more than a $1M difference, reconciling items should be identified and reported on the spreadsheet until the "RECONCILED TOTAL" line is
less than $1M.

                                                                     CONFIRMATION - REAL AND NOMINAL
                                                                          FY 2008 - 3RD QUARTER
                                                                   RECONCILIATION TO WITHIN $1 MILLION
Allottee:   01              National Nuclear Security Administration
      RECIPROCAL                             RECIPROCAL              SUM OF         SUM OF
       CATEGORY                  OFFICE         OFFICE            ALLOTTEE     RECIPROCAL                                    Reconciling items and/or other notes

NOMINAL ACCOUNTS
Other Financing Sources
  STARS Report Total              01                                 (1,512,500)         1,530,000 Less than $1 million difference

Revenue/Expenses
  STARS Report Total              01                                25,704,339         (36,654,595)
                                  01                                  6,800,000                     NNSA Contractor - other DOE Office; cost not recorded for May and June
                                  01                                  3,774,285                     Revenue recorded for UK work - Cost not on confirmation report
   Reconciled Total                                                 36,278,623         (36,654,595) Less than $1 million difference

Transfers - All Other
   STARS Report Total             01                               (88,683,154)         73,234,131
                                  01                                 4,331,485                     Transfer recorded as 572008 s/b 572007
                                                                       659,454                     Transfer recorded as 572008 s/b 572007
                                  01                                 3,485,076                     Transfer recorded as 572008 s/b 572007
                                  01                                                     7,418,654 NNSA Contractor - other DOE Office; recorded to wrong SGL sb 572008
   Reconciled Total                                                (80,207,139)         80,652,785 Less than $1 million difference

Transfers - Nuclear Materials
   STARS Report Total             01                                56,350,088         (92,603,203)
                                  01                                (4,331,485)                       Transfer recorded as 572008 s/b 572007
                                                                      (659,454)                       Transfer recorded as 572008 s/b 572007




    Inter-Office Confirm.                                                                                               10                                                                   dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                            01    47,051,463                  Transfers for OPI NSB0 not recorded in STARS
                            01                     2,085,987 DOE Office booking error; will be corrected in July
                            01     (3,485,076)                Transfer recorded as 572008 s/b 572007
                            01      8,904,413                 Transfer from a DOE Office not recorded by NNSA Contractor
                            01                    (7,418,654) NNSA Contractor - other DOE Office; recorded to wrong SGL see 572007
                            01    (5,894,000)                 Unidentified transfers not recorded
  Reconciled Total                97,935,949     (97,935,870) Less than $1 million difference

Transfers - PP&E
   STARS Report Total       01      9,490,052     2,038,826
                            01     (9,910,373)              February transfer not recorded by NNSA Contractor
                            01     (1,567,592)              Transfer not recorded by NNSA Contractor
  Reconciled Total          01     (1,987,913)    2,038,826 Less than $1 million difference

REAL ACCOUNTS
Accounts Receivables/Payable
  STARS Report Total         01   59,175,696     (11,587,996)
                             01                   (1,101,921) NNSA Contractor has receivable - other DOE Office has not recorded liability
                             01                   (1,421,665) NNSA Contractor has receivable - other DOE Office has not recorded liability
                                                              NS90 receivables - NNSA Contractor has not recorded liability; contractor states
                            01    (14,172,159)                that some of these billings belong to another contractor. EFASC is aware of the
                            01                    (2,875,865) June accruals that will be billed in July
                            01        (59,802)                NNSA Contractor invoice not recorded by another NNSA Contractor
                            01       (394,792)                NNSA Contractor invoice not recorded by another NNSA Contractor
                            01        (77,214)                NNSA Contractor invoice not recorded by another NNSA Contractor
                            01    (11,980,082)                NNSA Contractor invoice not recorded by another NNSA Contractor
                            01     (3,210,376)                NNSA Contractor invoice not recorded by other DOE Office
                            01                   (10,418,091) NNSA Contractor liability not recorded by other DOE Office
                            01                    (1,158,269) NNSA Contractor liability not recorded by other DOE Office
  Reconciled Total          01    29,281,271     (28,563,807) Less than $1 million difference

Advances Issued/Received
  STARS Report Total        01     1,626,341      (1,529,287) Less than $1 million difference

Other Real Accounts
  STARS Report Total        01     (1,894,040)            0
                            01                    1,867,054 NNSA Contractor EU feed liability credits not recorded
  Reconciled Total          01     (1,894,040)    1,867,054 Less than $1 million difference




    Inter-Office Confirm.                                                        11                                                              dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                      Other Accounting Data Errors



For 3rd quarter and year-end, complete section B for any other significant accounting data errors, if any, not already identified in other worksheets.

Section A:
                                                There are no other existing accounting data errors that have not already been previously identified, except those notes in
                                                Section B below, if applicable.

Section B:
          Accounting Data Error                      $ Amount of Error                                                 Explanations
                                                                           -
                                                                           -
                                                                           -
                                                                           -
                                                                           -
                                                                           -




        Other Data Errors                                                             12                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                              Reconciliation of Cash Balances
PMAs/FERC Requirement Only

For 3rd quarter and year-end, PMAs and FERC should compare their cash balances in STARS for disbursing Treasury Appropriation Fund Symbols (TAFS) to cash
balances from Treasury. If they do not agree, adjusting entries should be made.
                                Column B                  Column C

                                                                         Balances Equal (Col. B =
 Data Element - Fund         STARS Cash                                  Col. C)? If not, adjusting
    Code (TAFS)                Balance         Treasury Cash Balance       entry must be made                                 Notes

                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -
                                          -                          -                         -




       Cash Reconciliation                                                          13                                  dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                  Analysis of 00 Trading Partner Code Balances
                                                     Trading Partner Code 00- Unidentified

For 3rd quarter and year-end, create and paste a pivot table below using the smart trial balance report and add columns D - F. Use the group function
                                                                     1
to combine SGL subaccounts to the 4 digit level, where appropriate. Any amounts reported with a Trading Partner of "00" - Unidentified should be
analyzed to determine whether a more appropriate Trading Trading Partner code can be utilized. Classified amounts should continue to be reported
using Trading Partner 00 but all intra-governmental balances should utilize an appropriate Trading Partner Code other than 00, if available. If you
need assistance in determining the proper Trading Partner Code contact Scott Chayette on 301-903-9705 or Marion Hoch on 301-903-4216.



Allottee        01

Trading Partner 00
SGL             (All)

                Data                                        Analysis of Current Year Balances
                                                                                                      1
SGL2                    Jun-09              Jun-08               Classified            Other              Description of Current Year Other Balances
1310                   30,500,502.06       31,248,645.37                    -                   -
14100600                        0.00                0.00                    -                   -
21100100                   (5,462.01)        (750,046.00)                   -                   -
21100600                        0.00                 -                      -                   -
21900000                         -                   -                      -                   -
2310                   (3,129,096.69)      (3,825,702.43)                   -                   -
52000900             (126,564,460.73)    (146,435,322.51)                   -                   -
57300100                         -                 (0.00)                   -                   -
57300200                   22,862.00                 -                      -                   -
5730A800                      399.77                 -                      -                   -
57900200                       (0.00)               0.00                    -                   -
57900900                         -           (465,232.59)                   -                   -
61000000                  638,172.83       25,828,876.41                    -                   -
Grand Total           (98,537,082.77)     (94,398,781.75)                   -                   -



The above pivot table should be generated using the smart trial balance report with parameters as illustrated below




Trading Partner 00                                                                 14                                        dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
Trading Partner 00   15   dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                Additional Inventory Information from SPRO



                              Data Required                                   Cost

Crude oil contained in reserve - historical cost                                     -
Oil purchased with DOD funding - historical cost                                     -
Northeast Home Heating Oil Reserve - historical cost                                 -
Specific information on any exchange agreements or oil drawdowns                     -
  Total                                                                              -

This worksheet is only applicable to SPRO for 3rd quarter and year-end




SPRO Inventory                                                           16          dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                 Direct Loans and Loan Guarantees - Required for NETL and BPA

       Loan Program Name                                                                                              FY 2010

                                      Face value of loans outstanding (loans/defaulted guaranteed loans
XXXXXXXXX                             receivable gross)                                                           $         -
                                      Long-term cost of loans (including interest, penalties, and allowance)                -
                                      Net loan receivable – calculated amount                                     $         -

Description of the loan program (s)




Direct Loans                                                             17                              dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                  Capital Leases - Assets
                                 Required for Field Offices, PMAs (except BPA*), and FERC

F.1. Field Office:
                                                              FY 2010                                   FY 2009
                Asset Category                      Federal          Non Federal            Federal            Non Federal
Transmission Equipment                                        -                -                      -                   -
Buildings and Land Improvements                               -                -                      -                   -
ADP Equipment                                                 -                -                      -                   -
Other Equipment                                               -                -                      -                   -
Total Capital Lease Assets 1                                  -                -                      -                   -
Accumulated Depreciations/Amortization 2                      -                -                      -                   -
   Net Assets Under Capital Leases             $              -    $           -        $             -     $             -

* BPA must use the template below.
1
   Must agree with SGL 1810
2
   Must agree with SGL 1819
If Other Equipment exceeds $5 million, please provide type of equipment:

F.2. - BPA only
                                                              FY 2010                                   FY 2009
                Asset Category                      Federal          Non Federal            Federal            Non Federal
Special Deposit Trusts - Other Asset                          -                -                      -                   -
Construction in Progress                                      -                -                      -                   -
Plant in Service:
 Transmission Equipment                                       -                -                      -                   -
 Buildings and Land Improvements                              -                -                      -                   -
 ADP Equipment                                                -                -                      -                   -
 Other Equipment                                              -                -                      -                   -
Total Plant in Service 1                                      -                -                      -                   -
Total Capital Lease Assets                                    -                -                      -                   -
Accumulated Depreciations/Amortization 2                      -                -                      -                   -
   Net Assets Under Capital Leases             $              -    $           -        $             -    $              -

1
    Must agree with SGL 1810
2
    Must agree with SGL 1819




Capital Lease Assets                                                               18                                         dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                            Capital Leases - Liabilities
                                    Required for Field Offices, PMAs, and FERC

Field Office:

F.2.a.
                                                             FY 2010                          FY 2009
                                                   Federal        Non Federal       Federal       Non Federal

Future minimum lease payments                            -                 -              -                  -
Less Imputed Interest                                    -                 -              -                  -
Less Executory costs including profit                    -                 -              -                  -
   Capital Lease Liability 3          $                  -      $          -    $         -     $            -
      3
Note: Must agree with SGL 2940

F.2.b.
                                                              Buildings and
                                                 Transmission     Land
Fiscal Year 2010                                  Equipment Improvements        ADP Equip            Other            Total
[3rd Qtr Submision Only]   2010   - 4th qtr               -              -            -                      -                -
                                          2011            -              -            -                      -                -
                                          2012            -              -            -                      -                -
                                          2013            -              -            -                      -                -
                                          2014            -              -            -                      -                -
                                          2015            -              -            -                      -                -
                                        2016+             -              -            -                      -                -
                                                                                                                                  Must tie to FY 2009
   Total Future Payments                                 -                 -              -                  -                -   Fed + Non Fed above

Note: Please repeat format F.2.b. if any Federal Capital Lease items.

F.2.c. Disclosure (if applicable)

For capital leases where future lease payments are identified as being greater than $5 million, provide disclosures for the major asset categories included in the template to ident
major categories included in the template to identify funding commitments associated with the lease terms such as:
the basis for contingent rental payments, existence and terms of renewal options or purchase options, esclation
clauses, restrictions imposed by lease agreements, and the amortization period.




Capital Leases Liabilities                                                               19                                       dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                 Operating Leases
                                    Required for Field Offices, PMAs, and FERC
Field Office:
F.3.a.
                                                FY 2010                                        FY 2009
                                     Federal              Non Federal                Federal          Non Federal

Buildings/Facilities                                -                       -                      -                      -
Office Equipment                                    -                       -                      -                      -
ADP Equipment                                       -                       -                      -                      -
Automotive                                          -                       -                      -                      -
Other                                               -                       -                      -                      -
TOTAL                                           -                       -                      -                      -

Fiscal Year 2010                                                                 Federal
F.3.b.                        Buildings/Facilities      Office Equipment         ADP Equipment              Automotive        Other
                     2011                      -                      -                     -                         -               -
                     2012                      -                      -                     -                         -               -
                     2013                      -                      -                     -                         -               -
                     2014                      -                      -                     -                         -               -
                     2015                      -                      -                     -                         -               -
                    2016+                      -                      -                     -                         -               -
   Total Future Payments                       -                      -                     -                         -               -   Amounts should tie to total in Federal Column above

Fiscal Year 2010                                                                Non Federal
F.3.b.                        Buildings/Facilities      Office Equipment          ADP Equipment             Automotive        Other
                     2011                      -                      -                      -                        -               -
                     2012                      -                      -                      -                        -               -
                     2013                      -                      -                      -                        -               -
                     2014                      -                      -                      -                        -               -
                    20154                      -                      -                      -                        -               -
                    2016+                      -                      -                      -                        -               -
   Total Future Payments                       -                      -                      -                        -               -   Amounts should tie to total in Non-Federal Column above

F.3.c. Disclosure (if applicable)

 a. Provide the Federal and non-Federal amounts of future operating lease payments (commitments) for FY 2010 and 2009. The
amount to be reported for FY2010 is the amount of payments for any firm fixed noncancellable lease whose term covers FY 2011
and beyond. Please note that the amount reported for operating leases will not tie to a specific SGL account since STARS does not
capture this information.


 b. Provide the future lease payments by major assett category, for all firm fixed noncancellable leases with terms longer than one
year. If "Other" line exceeds $5 million, please footnote type of other operating lease.

c. Provide disclosures for operating leases where future lease payments are identified as being greater than $5 million. The
disclosures should indentify funding commitments associated with the lease terms such as: the basis for contingent rental payments,
existence and terms of renewal options, escalations clauses, and restrictions imposed by lease agreements.




Operating Leases                                                                                       20                                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                   DOE Lessor Capital Leases
                            Required for Field Offices, PMAs, and FERC

Field Office:
F.4.a.

                                                   Buildings and
                                  Power Line           Land
Fiscal Year                       Equipment        Improvements       ADP Equip            Other            Total
                         2011              -                  -               -                    -            -
                         2012              -                  -               -                    -            -
                         2013              -                  -               -                    -            -
                         2013              -                  -               -                    -            -
                         2015              -                  -               -                    -            -
                        2016+              -                  -               -                    -            -
   Total Future Receipts                   -                  -               -                    -            -

a. Report leased assets for future projected receipts associated with a firm fixed noncancellabel lease with terms longer than one year.
b. Provide disclosures for the above major asset categories to identify the commitment of DOEs assets including the lease terms.
Also, identify as Federal or Non Federal.

                                   DOE Lessor Operating Leases
F.4.b.
                                Buildings/Facili      Office
Fiscal Year                           ties          Equipment      ADP Equipment        Automotive         Other              Total
                         2011               -                -               -                   -             -                           -
                         2012               -                -               -                   -             -                           -
                         2013               -                -               -                   -             -                           -
                         2014               -                -               -                   -             -                           -
                         2015               -                -               -                   -             -                           -
                        2016+               -                -               -                   -             -                           -
   Total Future Receipts                    -                -               -                   -             -                           -

a. Report leased assets for future projected receipts associated with a firm fixed noncancellabel lease with terms longer than one year.
b. Provide disclosures for the above major asset categories to identify the commitment of DOEs assets including the lease terms.
Also, identify as Federal or Non Federal.




DOE Lessor                                                                   21                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                       Other Commitments - Field Offices
Field Office:
                                                              Commitments - Field

                                                              FY 2010                                                 FY 2009
                                                  Federal                  Non Federal                Federal                   Non Federal

Long-term satellite and systems                                 -                        -                        -                           -
Fuel purchase obligations                                       -                        -                        -                           -
Conservation reserve program                                    -                        -                        -                           -
Other - Describe                                                -                        -                        -                           -
   Total                                 $                      -     $                  -    $                   -      $                    -


Provide the Federal and Non-Federal amounts of other commitments not reported as leases above. If you have any questions, please contact Jeffrey
Carr at (301) 903-2506 or Greg Dulovich at (301) 903-4701




Commitments - Field                                                       22                             dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                             Commitments - PMAs and FERC
Field Office:

Commitment Totals
                                                     FY 2010                         FY 2010                      FY 2009                    FY 2009
                 Type                         Federal     Non Federal                 Total             Federal        Non Federal            Total

Purchase Power                                       -                 -                   -                  -                 -                    -
Irrigation Assistance                                -                 -                   -                  -                 -                    -
Long-term satellite and systems                      -                 -                   -                  -                 -                    -
Fuel purchase obligations                            -                 -                   -                  -                 -                    -
Conservation reserve program                         -                 -                   -                  -                 -                    -
Other - Describe                                     -                 -                   -                  -                 -                    -
    Total                                 $          -        $        -         $         -        $         -       $         -        $           -

Non Federal Commitments breakdown by Fiscal Year
                                                                                  Long-term                           Conservation
                                              Purchase          Irrigation       Satellite and Fuel Purchase            Reserve
             Fiscal Year                       Power           Assistance          Systems      Obligations             Program              Other
[3rd Qtr Submission Only]    2010     -
                            4th qtr                      -                   -                 -                  -                  -                   -
                             2011
                             2012                        -                   -                 -                  -                  -                   -
                             2013                        -                   -                 -                  -                  -                   -
                             2014                        -                   -                 -                  -                  -                   -
                             2015                        -                   -                 -                  -                  -                   -
                            2016+                        -                   -                 -                  -                  -                   -
                                                                                                                                                           Must tie by
    Total                                 $              -    $              -   $             -    $             -   $              -   $               - category above



Note: Please repeat non-federal format if your office has any Federal commitment items. If you have any questions, please contact Jeffrey Carr at (301)
903- 2506 or Greg Dulovich at (301) 903-4701. The total amount of commitments in the Federal/Non-Federal split, by category, should equal the total
amount of commitments in each category on the schedule by year.

1
 Commitments are long-term contractual agreements entered into by the Federal Government. Operating leases
are considered to be commitments but this information should be provided only on the operating leases template.



         Commitments - PMAs and FERC                                                               23                                dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                       Regulatory Assets - PMAs Only
Allottee:
                                                                       2010
Intragovernmental
    Appropriations refinancing asset                            $             -

Non-intragovernmental
  Non-operating regulatory assets                                             -
  Investor owned utilities (IOU) exchange benefits                            -
  Conservation and fish and wildlife projects                                 -
  Other regulatory assets                                                     -

      Subtotal                                                  $             -



Total regulatory assets                                         $             -




Regulatory Assets                                                        24       dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                                          Debt Schedule
                                                                 Required for PMAs and FERC only


                                                                      FY 2010                                                 FY 2009
              Category                        Beginning                    Net             Ending            Beginning         Net            Ending
                                               Balance                 Borrowings          Balance            Balance       Borrowings        Balance

Intragovernmental
  Borrowing from Treasury             $                          -    $          -    $              -   $           -     $         -    $               -
  Appropriated capital                                           -               -                   -               -               -                    -
  Refinanced appropriations                                      -               -                   -               -               -                    -
  Capitalization Adjustment                                      -               -                   -               -               -                    -
    Subtotal                          $                          -    $          -    $              -   $           -     $         -    $               -

Non-intragovernmental
 Non-Federal projects                                            -               -                   -               -               -                    -
            Total debt                $                          -    $          -    $              -   $           -     $         -    $               -




                                                Fiscal               Borrowing from    Refinanced        Capitalization     Non-Federal
                                                 Year                   Treasury      Appropriations      Adjustment         Projects
                                     [3rd Qtr Submission Only]
                                     2010 - 4th qtr                   $          -    $              -   $           -     $         -
                                     2011                             $          -    $              -   $           -     $         -
                                     2012                                        -                   -               -               -
                                     2013                                        -                   -               -               -
                                     2014                                        -                   -               -               -
                                     2015                                        -                   -               -               -
                                     2016+                                       -                   -               -               -
                                                                                                                                          Must tie to FY
                                                                                                                                          2010 ending
                                      Total                           $          -    $              -   $           -     $         -    balances
                                                                                                                                          from above.



The ending balance for each category of debt on the footnote schedule should equal the total future principle payments for each category of debt in the
supplemental table. If you have additional questions, contact Deanna Ammons at (301) 903-5374.


       Debt                                                                           25                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                           Composition of Contingent Liability (SGL 2920 Balance)

 DESCRIPTION (Case Name or other matter)             SGL 2920 FY 2010 SGL 2920 FY 2009                            Other Comments
CASE 1                                                        12,000.00      10,000.00        Estimate increased in FY10
CASE 2                                                              -       200,000.00        Case settled and paid in FY10
CASE 3                                                    50,000,000.00  54,000,000.00        Estimate lowered in FY10
CASE 4                                                        16,000.00      16,000.00        Case still pending
CASE 5                                                              -    15,000,000.00        Likelihood of loss lowered to reasonably possible
CASE 6                                                         4,000.00       4,000.00        Case still pending
CASE 7                                                     2,000,000.00                       New Case in FY10
CASE 8                                                    10,000,000.00                       New Case in FY10
                                                                                               Must tie to the Contingencies and Commitments
SGL 2920 Total Balance                                     62,032,000.00        69,230,000.00 line for your allottee Balance sheet.




This requirement is being implemented to ensure appropriate recording of monetary contingent liabilities. All legal cases with a probable outcome
should be accrued in the accounting system if the amount can be reasonably estimated. Document each case that meets the above requirements
and has been recorded in STARS as of June 30 or September 30, 2010. Contingent liabilities should be recorded in SGL 2920F000 (Contingent
Liabilities, Covered by Budgetary Resources) or SGL 2920U000 (Contingent Liabilities, Not Covered by Budgetary Resources). Contact Jeffrey Carr
on (301) 903-2506 if you have any questions regarding this contingency footnote disclosure.

Advance approval is required to record contingencies in SGL 2920U00. Approval requests should be sent to the Director, Office of Financial Control
and Reporting.




Contingent Liab                                                            26                               dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                         Heritage Assets
                                           Required for Field Offices, PMAs, and FERC

Collection Type Heritage Assets - Physical Units

                                                                                FY 2010
Category Description              Beg. Balance                      Additions                   Withdrawals     Ending Balance




Non-Collection Type Heritage Assets - Physical Units

                                                                                FY 2010
Category Description              Beg. Balance                      Additions                   Withdrawals     Ending Balance




Heritage assets should be reported above by physical units.
Should your field office exceed 1,000 heritage units, please respond to the questions below.
Heritage assets are property, plant and equipment (PP&E) that are unique for one or more of the following reasons:

• Historical or natural significance,
• Cultural, educational, or artistic (e.g., aesthetic) importance; or
• Significant architectural characteristics.

Heritage assets are generally expected to be preserved indefinitely. In cases where a heritage asset serves two purposes, the
heritage asset should be considered a multi-use heritage asset if the predominant use of the asset is in general government
operations. Heritage assets having an incidental use in government operations are not multi-use heritage assets; they are
simply heritage assets. Multi-use heritage assets are accounted for as general property and should not be included in this
reporting.



1. Provide a brief statement explaining how the asset relates to the Department’s mission(s) SFFAS 29, Par. 25a).


2. Provide a brief description of the Department’s policies for each major category of heritage assets (SFFAS 29, Par. 25b).


3. Provide the condition of each major category of heritage assets (SFFAS 29, Par 26).




Heritage Assets                                                                           27                                    dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                        Stewardship Land
                                           Required for Field Offices, PMAs, and FERC

                                                       Number of Acres
               Category                     Beginning Balance       Acquired                    Withdrawn            Ending Balance
Public Land                                                   -                        -                        -                  -
National Forest System                                        -                        -                        -                  -
National Wildlife Refuge System                               -                        -                        -                  -
National Park System                                          -                        -                        -                  -
Mission Land                                                  -                        -                        -                  -
Water, Power, and Recreation                                  -                        -                        -                  -
All other                                                     -                        -                        -                  -
    Total                                                     -                        -                        -                  -


Note: Historically, the number of acres reported for the Department's stewardship land holdings have been immaterial. Accordingly,


Stewardship Land is land and land rights owned by the Federal Government but not acquired for or in connection with items of general
PP&E. Examples of stewardship land include land used as forests and parks, and land used for wildlife and grazing. Land rights are
interests and privileges held by the entity in land owned by others, such as leaseholds, easements, water and water power rights,
diversion rights, submersion rights, rights-of-way, mineral rights, and other like interests in land.

1. Provide a brief statement explaining how the stewardship land relates to the Department’s mission(s) (SFFAS 29, Par. 40a).


2. Provide a brief description of the Department’s stewardship policies for stewardship land (SFFAS 29, Par. 40b).


3. Describe the predominant uses of the stewardship land (SFFAS 29, Par. 40c).


4. Provide the condition of the stewardship land (SFFAS 40, Par. 41).




Stewardship Land                                                            28                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                    Deferred Maintenance Disclosure for Personal Property/Capital Equipment
                                          (As of September 30, 2010)
                                          Yearend Report Only

Field Office:

Field Site/Contractor:

Contact Name:                                                Phone No.:

Asset Category: General PP&E               Asset Class: Personal Property/Capital Equipment

Maintenance Plan         Yes:              No:               If no, please explain below.


Identify Method of Measuring Deferred Maintenance:


Description of Requirements or Standards for Acceptable Operating Condition:


Changes in the condition or standards from previous year:


Percentage of Assets below the acceptable operating condition:     %

Deferred Maintenance Estimate [Note 1]:    $

Date of Last Assessment:


Note 1 - The estimate should include amounts to restore the asset to its operating condition, not to upgrade
an asset or expand its capacity. Pursuant to the cost/benefit considerations provided by SFFAS No. 6, the
Department has determined that the requirement for deferred maintenance reporting on personal property or
or capital equipment is not applicable to property items with an acquisition cost of less than $100,000,
except in situations where maintenance is needed to address worker and public health and safety concerns.

Separate disclosure forms should be prepared as needed.

Questions should be directed to Greg Dulovich at (301) 903-4701.


Deferred Maint.                                                             29                                 dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                  Prior Period Adjustments (PPA)

Allottees should use prior period adjustment (PPA) SGL accounts (7400XXXX), but ICs should obtain approval from field offices first.
These SGL accounts are to be used to fix errors from prior years that are discovered in the current year financial year.

OFCR needs to know what portion of each prior period adjustment is related to errors from the previous fiscal year (FY09) and earlier fiscal years
(FY08 and earlier). OFCR will evaluate the $ impact on the prior fiscal year of the comparative statements to determine if
prior period adjustments warrant the restatement FY09 amounts.

Also, beginning with FY2011, a new PPA SGL account (7405) will be required by Treasury to initially break out all prior year adjustments between those
pertaining to the previous fiscal year (7400XXXX) versus those related to all earlier fiscal years (7405XXXX). Thus, beginning in FY11, new STARS
7405 series of SGL Accounts will be available.

The below example documents how the template might be completed at third quarter for a field office. All spaces highlighted in yellow indicate
data fields that may need to be completed.

STEP # 1
Did your allottee record any Prior Period Adjustments (7400XXXX SGL Account) Due to Correction of Errors this fiscal year?                                      Yes



STEP # 2
If YES response provided for STEP # 1 above, please provide balances for each PPA SGL account as of June 30, 2010 and September 2010:

                                                                                                                       30-Jun-10                             30-Sep-10
              PPA SGL DESCRIPTION
PPA SGL ACCOUNT                                                                                                FY09 Only      FY08 and Prior         FY09 Only    FY08 and Prior
74000100      Prior Period Adjustments Due to Correction of Errors, PP&E                                             300,000        200,000
74000200      Prior Period Adjustments Due to Correction of Errors, Inventory                                              -               -

74000300            Prior Period Adjustments Due to Correction of Errors, Environmental Liabilities                8,000,000           2,000,000
74000900            Prior Period Adjustments Due to Correction of Errors, All Other                                         -                   -
TOTAL                                                                                                               8,300,000           2,200,000

STEP # 3
For balances listed above in STEP # 2, provide the following information for each transaction contributing to the total PPA balance
1) Listing of the Debit and Credit SGL accounts (with amounts for each) used for the prior period adjustment recorded in the current fiscal year.
2) Cite the Fund and Program Value of the prior period adjustment entry that was recorded
3) SGL account (Revenue/Expense/Gain/Loss) that would have been recorded in lieu of 7400xxxx had entry been initially recorded correctly.
4) Explanation/Description of the error leading to recording a PPA transaction in the current fiscal year
5) If any, what documented A-123 control(s) are in place to prevent such an error from occurring?
6) Why did the error occur (missing control, ineffective control, etc.) that led to initial undetected error?
7) What remediation action or corrective steps will be taken to prevent a similar future occurrence?

Prior Period Adj.                                                                         30                                            dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
74000100 SGL ACCOUNT BALANCE
1st TRANSACTION
1) Debit 74000100 PPA account for $300K, Debit 17590000 Accum Dep for $3.2M and credit 17500000 Equipment for $3.5M
2) Fund 03000, Program 1721267
3) 7210XXXX (Loss on Disposal of PPE)
4) PPE with net book value of $300K was disposed of in FY09 but transaction was not recorded in prior year
5) None
6) Missing Control
7) Step added in A-123 PPE Process for review of inventory listing to assure disposed capitalized fixed assets are properly recorded at time of disposal

2nd TRANSACTION
1) Debit 74000100 PPA account for $200K, Debit 17390000 Accum Dep for $1.0M and credit 17300000 Buildings for $1.2M
2) Fund 02250, Program 1112222
3) 7210XXXX (Loss on Disposal of Building)
4) Building with net book value of $200K was disposed of in FY07 but transaction was not recorded in prior year
5) None
6) Missing Control
7) Step added in A-123 PPE Process for review of inventory listing to assure disposed capitalized fixed assets are properly recorded at time of disposal

74000300 SGL ACCOUNT BALANCE
1 )Debit 74000300 $10M, Credit 2995U100 $10M
2) Fund 04450, Program 1721265, and environmental liability type EMF.
3) 6800U0900 (Unfunded Liability)
4) $10M Error found this year (under calculation) pertaining to FY09 and FY08 unfunded environmental liability (project 456789)
5) Existing Control in place (Supervisor review) for Environmental Liability A-123 process, but mistake was not caught.
6) Ineffective Control since supervisor can not review all EL calculations nor has detail knowledge of EL activities
7) Control added to require supervisor to only review EL transactions over $5M and to have a second staff accountant review all other EL transactions

Please Contact Jeffrey Carr at 301-903-2506 or Deanna Ammons at 301-903-5374 or via email if you have any questions regarding this template.




Prior Period Adj.                                                                   31                                         dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
                                                    Budgetary Expenditures to Net Cost Reconciliation

Budgetary Expenditures (49XXXXXX budgetary SGLs) should tie to certain proprietary cost accounts (6100XXXX through 64XXXX+88XXXXXX). The STARS Budgetary
Expenditures to Net Cost Reconciliation report is a simplified version of the Financing Footnote that looks at this same relationship. Starting with the April report,
this new report (put in EXCEL as a pivot table format) was put on the iPortal and should be reviewed monthly to see if the budgetary expenditures reconcile withthe
proprietary costs by checking to see if the "Grand Total" line is $0.00.

Instructions for completing the template:
1) Go to the Performance Metrics Reports section on the iPortal Financial Statements Home Page
2) Click on the June (3rd quarter) or September (4th quarter) "Budgetary Expenditure to Net Cost Reconciliation Metrics" Excel File
3) Open the "Detail by Allottee" tab (sheet) and select your allottee for the pivot table (default is set to all allottees)
4) Review for each Treasury Account Fund Symbol (TAFS) that the Grand Total (last) line is equal to 0.00
5) For each TAFS that does not equal 0.00, and is over $1 million on the Grand Total Line, you will need to complete the below portion of the template to show the TAFS
number, the amount of the difference (amount to be reconciled) and provide an explanation as to why the report doesn't reconcile. (The below portion of this template
is filled in with a couple of examples).
6) You can also review the "Monthly Differences by TAFS" tab (sheet) and select your allottee for the pivot table report. This report will tell you on a monthly basis what
the difference was for a TAFS. This might help you to determine which month the difference(s) first appeared and see how the "difference" amount(s) may have
fluctuated.

TAFS               Difference         Explanation(s)
89-X-0240          $ (1,355,400.00) Budgetary entry recorded in June and related Proprietary Entry to be recorded in July (temporary timing difference)
                                      Proprietary Entry Recorded in March 2010. Related Budgetary entry recorded in FY2009 (timing difference will remain during
70-X-0800          $        36,636.97 FY10)




TOTAL               $   (1,318,763.03) (this total should tie to the total differences for all TAFS for an allottee)




BudExptoNetCostRECON                                                                   32                                      dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
DERIVATIVE ASSETS

Derivative Assets: Enter the Fair Market Value on a gross basis for the current year and review and change as necessary the amounts for the prior fiscal year for each
category of derivative instrument. Do not include cash collateral receivables.

Derivative Assets
                                                    FY10                FY09
Interest Rate Contracts                                       0                    0
Foreign Exchange Contracts                                    0                    0
Equity Contracts                                              0                    0
Commodity Contracts                                           0                    0
Credit Contracts                                              0                    0
All other Contracts                                           0                    0
TOTAL Derivatives Amounts                                     0                    0


Enter the following information for the current year and review and change as necessary the amounts for the prior year for each category of derivative instruments.
Do not include cash collateral receivables.
Hedge Derivative Assets
                                                                      FY 2010                                                    FY 2009
                                              Cost Basis        FV Adjustment     Fair Market Value Cost Basis             FV Adjustment      Fair Market Value
Interest Rate Contracts                                       0                 0                  0                    0                   0                      0
Foreign Exchange Contracts                                    0                 0                  0                    0                   0                      0
Equity Contracts                                              0                 0                  0                    0                   0                      0
Commodity Contracts                                           0                 0                  0                    0                   0                      0
Credit Contracts                                              0                 0                  0                    0                   0                      0
All other Contracts                                           0                 0                  0                    0                   0                      0
TOTAL Hedge Derivatives Amounts                               0                 0                  0                    0                   0                      0

Enter the following information for the current year and review and change as necessary the amounts for the prior year for each category of derivative instruments.
Do not include cash collateral receivables.
Non-Hedge Derivative Assets:
                                                                      FY 2010                                                    FY 2009
                                              Cost Basis        FV Adjustment     Fair Market Value Cost Basis             FV Adjustment      Fair Market Value
Interest Rate Contracts                                       0                 0                  0                    0                   0                      0
Foreign Exchange Contracts                                    0                 0                  0                    0                   0                      0
Equity Contracts                                              0                 0                  0                    0                   0                      0
Commodity Contracts                                           0                 0                  0                    0                   0                      0
Credit Contracts                                              0                 0                  0                    0                   0                      0
All other Contracts                                           0                 0                  0                    0                   0                      0
TOTAL Non-Hedge Derivatives Amounts                           0                 0                  0                    0                   0                      0

The Fair Market Value Totals (for Hedge and Non-Hedge) in the 2nd and 3rd tables should equal the overall TOTAL in the first table above.

Enter the gain/loss reclassification into earnings from net position ("other comprehensive income") for the current year and review and change as necessary the amounts
for the prior year for each category of derivative instruments.
Gain/Loss on Derivative Assets designated as hedging instruments.
                                                      FY10               FY09
Interest Rate Contracts                                       0                   0
Foreign Exchange Contracts                                    0                   0
Equity Contracts                                              0                   0
Commodity Contracts                                           0                   0
Credit Contracts                                              0                   0
All other Contracts                                           0                   0
TOTAL reclassified derivative gain/loss                       0                   0

Enter the gain/loss recognized into earnings for the current year and review and change as necessary the amounts for the prior year for each category of derivative
instruments.
Gain/Loss on Derivative Assets NOT designated as hedging instruments.
                                                    FY10               FY09
Interest Rate Contracts                                      0                  0
Foreign Exchange Contracts                                   0                  0
Equity Contracts                                             0                  0
Commodity Contracts                                          0                  0
Credit Contracts                                             0                  0
All other Contracts                                          0                  0
TOTAL recognized derivative gain/loss                        0                  0

QUESTIONS TO ANSWER:
1. Provide disclosures for the objectives for holding or issuing derivatives, the context needed to understand these objectives as well as strategies for achieving these objectives (FASB ASC 815-10-50-1A).

2. Provide disclosures for the volume of derivative activity (FASB ASC 815-10-50-1B).

3. Provide disclosures on the location of fair value amounts of derivate instruments (both assets and liabilities respectively) on the balance sheet (FASB ASC 815-10-50-4A).

4. Provide disclosures on the location of gains or losses recognized into earnings (FASB ASC 815-10-50-4A)

5. Provide a description of the transactions of derivative instruments classified as cash flow hedges that will result in them being reclassified into earnings during the current period (FASB ASC 815-10-50-4C).

6. Provide a description of the nature of trading activities for non-hedge designated derivative instruments, related risks including how the entity manages those risks (FASB ASC 815-10-50-4F).

7. Provide a description on the existence and nature of credit-risk related contingent features and the circumstances in which the features could be triggered in derivative instruments that are in a net liability position at the end of the reporting period (FASB ASC 815-10-50-4H).

8. Provide any other relevant information pertaining to this note. At a minimum, describe briefly the significant accounting policies pertaining to this note.




Derivative Assets                                                                                                                                                33                                                                                                                   dadf74cc-782a-46c6-a58a-f4cebc86603e.xls
DERIVATIVE LIABILITIES

Derivative Liabilities: Enter the Fair Market Value on a gross basis for the current year and review and change as necessary the amounts for the prior fiscal year for each
category of derivative instrument. Do not include cash collateral payables.

Derivative Liabilities
                                                    FY10                FY09
Interest Rate Contracts                                       0                    0
Foreign Exchange Contracts                                    0                    0
Equity Contracts                                              0                    0
Commodity Contracts                                           0                    0
Credit Contracts                                              0                    0
All other Contracts                                           0                    0
TOTAL Derivatives Amounts                                     0                    0


Enter the following information for the current year and review and change as necessary the amounts for the prior year for each category of derivative instruments.
Do not include cash collateral payables.
Hedge Derivative Liabilities:
                                                                      FY 2010                                                    FY 2009
                                              Cost Basis        FV Adjustment     Fair Market Value Cost Basis             FV Adjustment      Fair Market Value
Interest Rate Contracts                                       0                 0                  0                    0                   0                      0
Foreign Exchange Contracts                                    0                 0                  0                    0                   0                      0
Equity Contracts                                              0                 0                  0                    0                   0                      0
Commodity Contracts                                           0                 0                  0                    0                   0                      0
Credit Contracts                                              0                 0                  0                    0                   0                      0
All other Contracts                                           0                 0                  0                    0                   0                      0
TOTAL Hedge Derivatives Amounts                               0                 0                  0                    0                   0                      0

Enter the following information for the current year and review and change as necessary the amounts for the prior year for each category of derivative instruments.
Do not include cash collateral payables.
Non-Hedge Derivative Liabilities:
                                                                      FY 2010                                                    FY 2009
                                              Cost Basis        FV Adjustment     Fair Market Value Cost Basis             FV Adjustment      Fair Market Value
Interest Rate Contracts                                       0                 0                  0                    0                   0                      0
Foreign Exchange Contracts                                    0                 0                  0                    0                   0                      0
Equity Contracts                                              0                 0                  0                    0                   0                      0
Commodity Contracts                                           0                 0                  0                    0                   0                      0
Credit Contracts                                              0                 0                  0                    0                   0                      0
All other Contracts                                           0                 0                  0                    0                   0                      0
TOTAL Non-Hedge Derivatives Amounts                           0                 0                  0                    0                   0                      0

The Fair Market Value Totals (for Hedge and Non-Hedge) in the 2nd and 3rd tables should equal the overall TOTAL in the first table above.

Enter the gain/loss reclassification into earnings from net position ("other comprehensive income") for the current year and review and change as necessary the amounts
for the prior year for each category of derivative instruments.
Gain/Loss on Derivative Liabilities designated as hedging instruments.
                                                      FY10               FY09
Interest Rate Contracts                                       0                   0
Foreign Exchange Contracts                                    0                   0
Equity Contracts                                              0                   0
Commodity Contracts                                           0                   0
Credit Contracts                                              0                   0
All other Contracts                                           0                   0
TOTAL reclassified derivative gain/loss                       0                   0

Enter the gain/loss recognized into earnings for the current year and review and change as necessary the amounts for the prior year for each category of derivative
instruments.
Gain/Loss on Derivative Liabilities NOT designated as hedging instruments.
                                                    FY10               FY09
Interest Rate Contracts                                      0                  0
Foreign Exchange Contracts                                   0                  0
Equity Contracts                                             0                  0
Commodity Contracts                                          0                  0
Credit Contracts                                             0                  0
All other Contracts                                          0                  0
TOTAL recognized derivative gain/loss                        0                  0

QUESTIONS TO ANSWER:
1. Provide disclosures for the objectives for holding or issuing derivatives, the context needed to understand these objectives as well as strategies for achieving these objectives (FASB ASC 815-10-50-1A).

2. Provide disclosures for the volume of derivative activity (FASB ASC 815-10-50-1B).

3. Provide disclosures on the location of fair value amounts of derivate instruments (both assets and liabilities respectively) on the balance sheet (FASB ASC 815-10-50-4A).

4. Provide disclosures on the location of gains or losses recognized into earnings (FASB ASC 815-10-50-4A)

5. Provide a description of the transactions of derivative instruments classified as cash flow hedges that will result in them being reclassified into earnings during the current period (FASB ASC 815-10-50-4C).

6. Provide a description of the nature of trading activities for non-hedge designated derivative instruments, related risks including how the entity manages those risks (FASB ASC 815-10-50-4F).

7. Provide a description on the existence and nature of credit-risk related contingent features and the circumstances in which the features could be triggered in derivative instruments that are in a net liability position at the end of the reporting period (FASB ASC 815-10-50-4H).

8. Provide any other relevant information pertaining to this note. At a minimum, describe briefly the significant accounting policies pertaining to this note.




Derivative Liabilities                                                                                                                                           34                                                                                                                   dadf74cc-782a-46c6-a58a-f4cebc86603e.xls

								
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