doc_fn: oldord/2200/o220010ac6.html
DocType: ArcOld
ID: DOE O 2200.10A Chg 6
Title: Accounts, Codes, and Illustrative Entries
Summary: Cancelled by DOE n251.3 & Cancelled by DOE o534.1
Org: MA-31.2
Date_Issue: 08/16/1993
Date_Close: 09/29/1995
VdkVgwKey: oldord-67
Directive: 2200.10
Text:
U.S. Department of Energy ORDER
Washington, D.C. DOE 2200.10A
8-9-89
Change 6: 8-16-93
SUBJECT: ACCOUNTS, CODES, AND ILLUSTRATIVE ENTRIES
1. PURPOSE. To provide Department of Energy (DOE) policy and general
procedures for general ledger account codes and definitions; financial
codes for Department-wide financial management systems; accounting
entries to illustrate recording of appropriations, warrants, allotments,
commitments, obligations, transferring cost and property, accounts
receivables, loans, investments, payroll, travel, grants, and special
funds.
2. CANCELLATION. DOE 2200.10, ACCOUNTS, CODES, AND ILLUSTRATIVE ENTRIES,
of 5-2-88.
3. SCOPE. The provisions of this Order apply to all Departmental elements
and integrated contractors performing work for the Department as
provided by law and/or contract and as implemented by the appropriate
contracting officer.
4. APPLICABILITY. (See DOE 2200.4, page I-1, paragraph 1.)
5. REFERENCE. DOE 2200.4, ACCOUNTING OVERVIEW, of 3-31-88, Attachment 2,
"References," provides a consolidated listing of authoritative reference
sources for all subject matter contained in the accounting directives
(DOE 2200 series).
6. OBJECTIVE. To ensure that DOE account codes are reported and used
consistently throughout the Department; also, to provide illustrative
entries to ensure that accounting entries to the general ledger are made
properly.
7. DEFINITIONS. DOE 2200.4, Attachment 1, "Definitions," provides a
consolidated glossary of financial terms used in the accounting
directives. In some instances a term may be defined within the text of
an Order where its use is limited to the immediate text.
9. RESPONSIBILITIES. DOE 2200.4, Chapter III, "Responsibilities," contains
the responsibilities for accounting directives.
BY ORDER OF THE SECRETARY OF ENERGY:
DONNA R. FITZPATRICK
Assistant Secretary
Management and Administration
TABLE OF CONTENTS
CHAPTER I - BALANCE SHEET CODES Page
1. Introduction I-1
a. Purpose I-1
b. Applicability I-1
c. Policy I-1
2. Balance Sheet Codes I-1
Attachment I-1--DOE Chart of Accounts I-3
Attachment I-2--Balance Sheet Code Definitions I-11
CHAPTER II - FINANCIAL CODES
1. Introduction II-1
a. Background II-1
b. Purpose II-1
c. Applicability II-1
d. Inquiries II-1
e. Policy II-2
f. Financial Information System Record Format II-2
2. Reporting Source Code II-2
a. Office Code II-2
b. Reporting Unit II-2
c. Site Code II-2
3. Balance Sheet Code II-3
4. Status Code II-3
5. Accounting Type Code II-3
a. Asset Type II-3
b. Object Classification II-3
6. Fund Type Code II-3
7. Summary Classification Codes II-4
8. Budget and Reporting Classification II-4
9. Contract Identification Code II-4
10. Financial Plan Code II-6
11. Supplementary Data Codes II-6
12. Security Classification II-7
13. Other Party Identification II-7
14. Amount II-8
15. Correction Code II-8
16. U.S. Government Standard General Ledger Account Number II-8
CHAPTER III - ACCOUNTING ENTRIES
1. Introduction III-1
2. Purpose III-1
3. Applicability III-1
4. Inquiries III-1
CHAPTER I
BALANCE SHEET CODES
1. INTRODUCTION.
a. Purpose. This chapter describes the Department's chart of accounts
and provides complete definitions for the account numbers presented.
b. Applicability. The applicability of this chapter is specified in
DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, "Introduction,"
paragraph 1. Power marketing administrations are excluded from
provisions of this chapter.
c. Policy. It is the Department's policy to report and record
financial activity in accordance with title 2 of the General
Accounting Office Policy and Procedures Manual for Guidance of
Federal Agencies, Office of Management and Budget guidance, the
Department of the Treasury Financial Manual, and generally accepted
accounting principles. To accomplish this objective, the Department
utilizes the uniform set of accounts referred to as "balance sheet
codes."
2. BALANCE SHEET CODES. The Department's chart of accounts (see Attachment
I-1) provides the basic structure of its official accounting records.
The chart incorporates proprietary, budgetary, and Departmental Control
accounts that are self-balancing. The basic structure of the four-digit
balance sheet code number is as follows:
1000 and 2000: Assets
3000: Liabilities
4000: Appropriated Funds
5000: Unobligated Allotments
6000: Unpaid Obligations
7000: Disbursements
8000: Equity
9000: Memorandum Accounts
Attachment I-2 provides a definition for each account in the chart of
accounts.
DEPARTMENT OF ENERGY
CHART OF ACCOUNTS
11** CASH
1110 Fund Balance with U.S. Treasury--Other Cash
112* Clearing (89F3***) and Deposit (89X6***) Accounts
1122 U.S. Savings Bonds (89X6050)
1123 Withheld State and Local Income Taxes (89X6275)
1124 Unclaimed Monies Due Creditors (89X6090)
1125 Suspense (89X6875)
1126 Budget Clearing Account--Suspense (89F3875)
1127 Uninvested Balance of Collections from Alleged
Violators of DOE Petroleum Regulations--(89X6425)
1128 Advances for Co-Sponsored Projects (89X6424)
1129 Contract Holdbacks--PMA (89X6772)
112A Budget Clearing Account--Unavailable Check
Cancellation and Overpayments (89F3880)
112B Deposits in Transit--Suspense (89F3878)
112D Budget Clearing Account Undistributed Difference
Chargeback (89F3879)
112E Uninvested Balance of Low Level Radioactive
Waste Escrow Account (89X6427)
113* Advances
1132 Advances to DOE Employees--Other
1135 Advances to Grantees
1136 Advances to Nonintegrated Contractors--Compensating
Balances
1137 Advances to Nonintegrated Contractors--Other
1138 Advances to Subcontractors
1140 Employee Advances--Integrated Contractors
1151 Advances to Other DOE Locations
118* Advances to Integrated Contractors
1182 Advances to Integrated Contractors--Imprest Fund
1183 Advances to Integrated Contractors--Compensating
Bank Balances
1189 Advances to Integrated Contractors--All Others
12** ADVANCES TO OTHER FEDERAL AGENCIES
1221 Advances to Other Federal Agencies
13** INVESTMENT IN SECURITIES
131* Investment in Federal Securities
1311 Investment in Federal Securities--Face
1312 Unamortized Premium in Federal Securities
1313 Unamortized Discounts in Federal Securities
132* Investment in Non-Federal Securities
1321 Investment in Non-Federal Securities--Face
1322 Unamortized Premium in Non-Federal Securities
1323 Unamortized Discounts in Non-Federal Securities
14** ACCOUNTS RECEIVABLE
141* Integrated Contractor Accounts Receivable
1411 Trade Receivables
1412 Other Federal Agencies
1413 Employees
1414 Inter-Field Office
1415 Intra-Field Office
1416 Other
1418 Foreign
1419 Parent Organization
143* Refunds
1431 Other Federal Agencies
1432 Employees
1433 Other
1435 Inter-Field Office Refunds Receivable
1436 Intra-Field Office Refunds Receivable
144* Reimbursements
1441 Other Federal Agencies
1442 Non-Federal, Domestic Entities
1443 Foreign
1445 Interest Receivable From Federal Investments
1447 Interest Receivable From Non-Federal Investments
1449 Isotope Production Revolving Fund
145* Other
1451 Travel Advances
1452 Imprest Fund
1453 Guarantee Loan Receivable
146* Direct Loans Receivable
1461 Principal, Interest & Penalty Receivable
147* Long Term Accounts Receivable
1471 Federal
1472 Foreign
1473 Other
1474 Loans
1491 Direct Loans Receivable
15** ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE
1517 Integrated Contractors
1534 Refund
1544 Reimbursements
1554 Allowance for Loss on Loans Receivable
16** INVENTORIES--MATERIALS AND SUPPLIES
161* - 164* Nuclear Material Inventories
1611 Production Inventories
1612 Production Byproduct Materials
1613 Unirradiated Nuclear Material Held for Processing
1615 Weapons Stockpile
1628 Nuclear Material Inventory Variance Retained by
Field Offices
1629 Nuclear Material Inventory Variance
1631 Nuclear Material in Research
1632 Nuclear Material Held for Future Disposition
1635 Nuclear Material in Process at Naval Reactors Core
Vendors
1636 Nuclear Material on Loan or Lease
1638 Nuclear Material Under Presidential Directive
1643 Irradiated Nonproduction Nuclear Material Held for
Processing
165* Petroleum Inventories
1651 Strategic Petroleum Reserve
1652 Naval Petroleum Reserve
166* Isotopes
1661 Radioisotopes
1662 Stable Isotopes
1671 Special Reactor Materials
168* Other Special Materials and Fuel fabrication Costs
1681 Other Special Materials
1682 Fuel Fabrication
1691 Stores
1711 ALLOWANCE FOR LOSS ON STORES INVENTORY
18** PREPAYMENTS
1811 Other Federal Agencies
1812 Other
1813 Suspense Debits
21** FIXED ASSETS--COMPLETED PLANT AND CAPITAL EQUIPMENT
2110 Production Facilities
2120 Power Marketing Facilities
2130 Research Facilities
2150 Administrative Facilities
2160 Strategic Petroleum Reserve Facilities
2161 Naval Petroleum Reserve Facilities
22** FIXED ASSETS ACCUMULATED DEPRECIATION
2210 Production Facilities
2220 Power Marketing Facilities
2230 Research Facilities
2250 Administrative Facilities
2260 Strategic Petroleum Reserve Facilities
2261 Naval Petroleum Reserve Facilities
2311 FIXED ASSETS CONSTRUCTION WORK IN PROGRESS
24** COLLATERAL FUNDS AND OTHER DEPOSITS
242* Employee Benefit Funds
2421 Cash
2422 Securities
243* Annuity Funds and Related Allowances
2431 Cash
2433 Allowance for Valuation
2439 Accumulated Allowance for Purchase of Annuities
245* Insurance Deposits
2451 Cash
246* Pension Awards
2461 Cash
2462 Securities
2463 Allowance for Valuation
249* Other Deposits
2491 Cash
25** OTHER ASSETS
2512 Assets Acquired Through Foreclosure
2610 Allowance for Loss on Acquired Collateral
31** ACCOUNTS PAYABLE
3111 Non-Federal
3122 Other Federal Agencies
314* Inter-Contractor/Field Office
3141 Inter-Field Office
3142 Intra-Field Office
3151 Drafts Payable--Letters of Credit
3191 Other
32** ACCRUED EXPENSES
3211 Other Federal Agencies
3212 Other
3213 Accrued Unfunded Annual and Compensatory Leave--DOE
Employees
3214 Accrued Vacation Pay--Integrated Contractor Employees
3215 Accrued Funded Payroll and Benefits
3216 Accrued Interest Payable - Federal
3217 Accrued Interest Payable - Public
33** FUNDS HELD FOR OTHERS
331* Employee Payroll Deductions
3313 Deductions for U.S. Savings Bonds (89X6050)
3314 Deductions for Withheld State and Local Income
Taxes (89X6275)
3316 Employee Payroll Deductions--Other
3318 Deductions for Advances for Co-Sponsored
Projects (89X6424)
333* Other Special Funds on Deposit
3331 Unclaimed Monies Due Creditors of Contractors
with the United States Under
Cost-Plus-A-Fixed-Fee Contracts, DOE (89X6090)
3332 Suspense (89X6875)
3333 Budget Clearing Accounts-Suspense (89F3875)
3337 Collections from Alleged Violators of DOE
Petroleum Regulations (89X6425)
3339 Deductions for Contract Holdbacks - PMAs (89X6772)
333A Budget Clearing Account-Unavailable Check
Cancellation and Overpayments (89F3880)
333B Deposits in Transit-Suspense (89F3878)
333D Budget Clearing Account, Undistributed
Difference Chargebacks (89F3879)
333E Low-Level Radioactive Waste Escrow Account (89X6427)
3351 Trust Funds on Deposit
3361 Waste Fund Fees
3362 Investment Income
3391 Other Funds on Deposit
34** ADVANCES FROM OTHER FEDERAL AGENCIES
3411 Transfer Appropriations
3511 ADVANCES FROM OTHER DOE LOCATIONS
3611 URANIUM FEED MATERIALS FURNISHED BY CUSTOMERS UNDER TOLL
ENRICHING AGREEMENTS
3612 BORROWING FROM FEDERAL FINANCING BANK
391* DEFERRED CREDITS
3911 Foreign Transactions
3912 Other Federal Agencies
3913 Other Deferred Credits
3914 Suspense Credits
395* LONG TERM LIABILITIES
3951 Contract Holdbacks
3955 Uncollected Receipts from Alleged Violators of DOE
Petroleum Regulations
3999 LIABILITIES REQUIRING FUTURE FUNDING
4*** APPROPRIATED FUNDS
40** Apportionments and Reapportionments
4001 Budget Authority
4002 Unobligated Balance
4003 Reimbursements and Other Income
4004 Recoveries of Prior Year Obligations
4005 Portion of Budgetary Resources not Available
4006 Restorations/Writeoffs
4007 Total Budgetary Resources
4008 Apportioned
4009 Withheld Pending Rescission
4010 Deferred Programs
4011 Unapportioned
411* Appropriations Received
4110 Appropriations Received
4115 Borrowing Authority Used
4117 Borrowed Funds Federal Financing Bank
4118 Invested or Borrowed Funds
4125 Funds Available for Allotment
4130 Unexpended Allotments
421* - 431* Unexpended Allotments or Apportionments
4211 Unexpended Allotments, Operations
4311 Unexpended Allotments, Plant and Capital
Equipment
4511 Funds Returned to U.S. Treasury
4513 Transfer Appropriations Received (Liabilities
Contra)
4514 Trust Funds Received (Liabilities Contra)
4517 Funds Borrowed from Federal Financing Bank
4518 Borrowing with U.S. Treasury
4611 Split Allotment/Appropriation Adjustments Pending
4612 Split Allotment/Appropriation Adjustments Pending--
Variance
4711 Reimbursable Orders Accepted
4721 Unobligated Unfilled Customer Orders
4731 Obligated Unfilled Customer Orders
4741 Anticipated Added Factor Collections
4811 Appropriation or Fund Reimbursements - Non-OFA
4812 Appropriation or Fund Reimbursements - Other Federal
Agencies
500* UNOBLIGATED ALLOTMENTS
*002 Reimbursable Work Allotment - Non Federal
*003 Operations Allotment for Reimbursable Work - Other
Federal Agencies
*004 Plant and Capital Equipment Allotment
*005 Allotments of Technology Transfer Activity
*006 Allotments of Trust Funds and Transfer
Appropriations Received
*009 Operations Allotment--All Other
600* UNPAID OBLIGATIONS (Identify as indicated under 500*.)
700* DISBURSEMENTS (Identify as indicated under 500*.)
8*** EQUITY ACCOUNTS
8111 Transfers Issued
8112 Transfers Received
8113 Nonreimbursable Transfers to Other Federal Agencies
8114 Nonreimbursable Transfers from Other Federal Agencies
8115 Intrareporting Unit Transfers
8118 Borrowing from U.S. Treasury
812X Integrated Contractor - Equity
8123 Current Year Payments with Intergrated Contractors
8124 Current Year Audited Cost with Integrated
Contractors
8125 Investment with Integrated contractors
8131 Program Costs Capitalized--Inventories
8132 Net Cost of Operations
8133 Program Costs Capitalized--Plant and Capital Equipment
8139 Deferred Cost
8149 Other Monthly Nonfund Changes
8151 DOE Equity
8159 Future Funding Requirements
99** MEMORANDUM ACCOUNTS
991* Contractor Encumbrances--Plant and Equipment Only
9911 Outstanding Contractor Encumbrances
9915 Contra Debits--Outstanding Contractor Encumbrances
992* Interest Expense on Capital Leases
9920 Interest Expense on Capital Leases
9921 Interest Expense on Capital Leases (Contra)
9922 Escrow Fund Deposits
9923 Escrow Fund Established
994* Receipts and Disbursements
9941 Receipts and Disbursements Control
9942 Receipts and Disbursements Control (Contra)
996* Incentive Financing Authorization/Authority
9961 Guarantee Limit Authority
9962 Apportioned Authority
9963 Unapportioned Authority
9964 Loan Guarantee Allotment
9965 Loan Guarantee Authority
9966 Loan Guarantee Issued
BALANCE SHEET CODE DEFINITIONS
11**
Cash
Definition: These accounts Identify money available for DOE payments by
Department of Treasury Disbursing Officers. Cash receipts are recorded as
debits and disbursements are recorded as credits. Entries are made from
TFS-6200 "Appropriation Warrant"; SF-1017G, "Journal Voucher," summarizing
cash receipts and disbursements (net) effected by the field offices as shown
on the respective monthly reports, Transcript of Unexpended Allotments; and
other documents, each bearing the full account code, including the
Department of Treasury account symbol. At the end of each month, the
balance in the account, Cash with the U.S. Treasury, shall agree with the
balances reported under the same Treasury account symbols in the Department
of Treasury's statement, Undisbursed Appropriation Account Trial Balance, or
shall be reconciled to them.
(a) Cash with U.S. Treasury is divided into two classes:
1 General Appropriation Cash, available for payments within the
general limits imposed by the appropriation acts and Federal
Statutes. Accounts are maintained by appropriation.
2 Special Funds, made up of receipts from specific sources, designed
by law and available to DOE for specific purposes only.
(b) Treasury Account Symbols. Cash funds available to DOE are identified
by account symbols assigned by the Department of Treasury.
Appropriation symbols are identified in the DOE accounting system by a
two position fund type code except for special funds Department of
Treasury appropriations symbols which are identified by Balance Sheet
Codes 112X.
1110
Fund Balance with U.S. Treasury--Other Cash
Definition: This account identifies money available for DOE payments by
Department of Treasury disbursing offices. Entries are made from TFS-6200,
Department of Treasury Appropriation Warrants; SF-1151, Non-Expenditure
Transfer Authorization; SF-1221, Foreign Statement of Transactions; SF-1081,
Voucher and Schedule of Withdrawals and Credits; and the SF-224, Statement
of Transactions. This account is used on a Departmental level to assure
control over cash received from or returned to the Department of Treasury.
The contra Balance Sheet Code is 4130, Unexpended Allotments.
112*
Special Deposits
Clearing (89F3***) and Deposit (89X6***) Accounts
Definition: Special deposit funds are combined receipt and reimbursement
accounts established to account for receipts held in suspense temporarily
and later refunded or paid into some other fund of the Government, or held
by the Government as banker or agent for others and paid out at the
direction of the fund custodian. These transactions shall agree with the
transactions reported under the same Department of Treasury account symbols
in SF-224, "Statement of Transactions," or be reconciled with them.
1122
U.S. Savings Bonds (89X6050)
Definition: This account identifies amounts withheld as payroll deductions
for DOE employees for the purpose of purchasing U.S. Savings Bonds on their
behalf. These amounts are temporarily held in this account and subsequently
transferred to the Department of Treasury.
1123
Withheld State and Local Income Taxes (89X6275)
Definition: This account identifies amounts withheld from DOE and other
Federal agency employees for state and local taxes either through payroll
deductions or permanent change of station (PCS) moves. These amounts are
temporarily held in this account and subsequently disbursed to the
appropriate State and/or local municipality.
1124
Unclaimed Monies Due Creditors (89X6090)
Definition: These monies represent amounts due creditors (excluding other
Federal agencies) from DOE integrated contractors including wages of
employees, remaining unclaimed for one year or remaining unclaimed at the
termination of an entire contract. Normally the location of the creditor is
unknown. The contractor transfers the funds to the cognizant DOE Field
Element Chief Financial Officer (Field CFO). The DOE Field CFO initially
deposits these funds in the account 89X6090, "Unclaimed Money Due
Creditors", balance sheet code 1124. These funds are transferred by the DOE
office to the Office of Headquarters Accounting Operations by using OPAC. A
list of names, last known addresses, amounts, and other details of the
creditors are also transmitted.
1125
Suspense (89X6875)
Definition: To facilitate timely recordation of checks or cash received
when the proper disposition of the receipts is unknown. Once the
appropriate disposition has been determined, these amounts are cleared and
recorded in the proper account. All deposits utilizing this account should
be cleared within the subsequent accounting cycle with the exception of the
following items:
(1) The Federal Energy Regulatory Commission deposits fees paid under
protest which are held in this account pending a decision as to the
proper disposition of these protested fees.
(2) The Office of Headquarters Accounting Operations deposits undistributed
disbursements from alleged violators of DOE petroleum regulations held
pending a determination as to Its proper disposition.
1126
Budget Clearing Account-Suspense (89F3875)
Definition: The Department of Treasury uses budget clearing accounts to
post agency disbursement and collection activities that appear on their
books but that have not been reflected on the SF-224, Statement of
Transactions. Amounts recorded in this account represent charges made by
the Department of Treasury when invalid appropriations are cited on
documents posted by the Department of the Treasury. The cited DOE office
Agency Location Code (ALC) must clear this account by year-end.
1127
Uninvested Balance of Collections from Alleged Violators
of DOE Petroleum Regulations (89X6425)
Definition: The Department of Treasury has established special deposit and
disbursement accounts for the recordation of the collection and claim
activity for funds collected from outside parties as provided by law. The
balance in this account represents the uninvested portion of funds collected
from alleged violators of the Emergency Petroleum Allocation Act of 1973.
Funds deposited in this account are transferred to a Department of Treasury
investment account when securities are purchased. When a valid claim is
presented, the funds are made available from the Department of Treasury
investment account and transferred to the escrow account where the
disbursement is made.
1128
Advances for Co-Sponsored Work (89X6424)
Definition: Amounts recorded in this account represent cash advances
received from non-Federal entities for Co-Sponsored Work activities. The
majority of these funds are received by the Departmental Accounting and
Analysis Division. If a DOE field office receives the money, it should then
be transferred to the Departmental Accounting and Analysis Division via an
SF-1017G, Journal Voucher, which is the source document supporting an
internal transfer of the deposit. The Headquarters program office will
submit a DOE Form 2100.1, Request for Allotment of Funds for Transfer
Appropriations and Other Special Accounts when it is notified of the receipt
of the funds. Once approved by the Departmental Accounting and Analysis
Division, funds are allotted by the Budget Execution Branch to the
appropriate field office under 89X8575. This account is also used by
Western Area Power Administration which disburses directly from the special
deposit account.
1129
Contract Holdbacks - PMA (89X6772)
Definition: This account represents contractor retentions for the
Southwestern Power Administration. Based on contract provisions, monies are
withheld from invoiced amounts and deposited in this account. When notified
by the contracting officer, the contractor is reimbursed. Normally this is
accomplished after the final audit is performed and findings are offset with
these funds.
112A
Budget Clearing Account - Unavailable
Check Cancellation and Overpayments (89F3880)
Definition: The Department of Treasury uses budget clearing accounts to
post agency disbursement and collection activity that appears on its books
but that have not been reflected on the SF-224, Statement of Transactions.
Each amounts recorded in this account represents a credit by the Department
of Treasury when it processes a SF-1098, "Schedule of Cancel led or
Undelivered Checks". The Department of Treasury Division of Claims sends a
TFS form 6653, "Undisbursed Appropriation Account", to the DOE to support
the transaction. The Division of Claims prepares a SF-1081, "Voucher and
Schedule of Withdrawals and Credits" for the appropriate DOE office ALC for
their corresponding credit in account 89F3880. A listing of the individual
items involved is provided to the ALC. The DOE office ALC so notified must
accept and record the credit and subsequently clear this account by
crediting the proper appropriation on the SF-224 by year-end.
112B
Deposits in Transit (89F3878)
Definition: The Department of Treasury uses budget clearing accounts to
post agency collection activity which appears on their books but has not
been reflected on the SF-224, Statement of Transactions. Amounts recorded
in this account represent amounts reflected on the Statement of Differences
for deposits from the Department of Treasury for six months without being
cleared by the ALC. The Department of Treasury notifies each DOE office ALC
of any charges by a TFS 5901, Adjustment of Agency Undistributed
Differences, or by a Journal Voucher. The DOE office ALC must accept and
record the charge and must clear this account charging the proper
appropriation on the SF-224 by year-end.
112D
Budget Clearing Account Undistributed Difference Chargebacks (89F3879)
Definition: The Department of Treasury uses budget clearing accounts to
post agency disbursement and collection activity which appears on its books
but has not been reflected on the SF-224, Statement of Transactions.
Amounts recorded in this account represents disbursement amounts which have
not been cleared from the Statement of Differences for six months. After
six months, Treasury provides the ALC a TFS 5901, Adjustment of Agency
Undistributed Differences, or a Journal Voucher. The DOE office notified
must accept and record the charge and subsequently clear this account by
charging the proper appropriation on the SF-224 by year-end.
112E
Uninvested Balance of Low Level Radioactive Waste Escrow Account
(89X6427)
Definition: The Department of Treasury has established special deposit and
disbursement accounts for the recordation of the collection and claim
activity for funds collected from outside parties as provided by law. The
balance in this account represents the uninvested portion of funds collected
from State municipalities in compliance with the Low Level Radioactive Waste
Policy Amendments Act of 1985. The funds deposited in this account are
transferred to a Department of Treasury investment account when securities
are purchased. When disbursements are required, the funds are made
available from the Department of Treasury investment account and transferred
to the escrow account where the disbursement is made.
113*
Advances
Definition: These accounts identify amounts disbursed to others in
anticipation of goods or services to be rendered by the recipient of the
advance.
1132
Advances to DOE Employees
Definition: This account identifies the balance of payments made to DOE
employees in contemplation of the future performance of services, receipt of
goods, incurrence of expenditures, or other assets. This account identifies
advances issued to DOE employees for purposes other than for official
travel. A separately identified account (1451, Travel Advances) is
maintained for travel advances to DOE employees.
1135
Advances to Grantees
Definition: This account identifies the balance of payments made to
grantees in contemplation of the future performance of services, receipt of
goods, incurrence of expenditures, or other assets. This balance represents
the portion of advances that has not been costed or returned to DOE
including letter of credit drawdowns where cost reports have not been
received.
1136
Advances to Nonintegrated Contractors--Compensating Balances
Definition: This account identifies deposits placed to commercial financial
institutions as compensation for services provided to DOE nonintegrated
contractors, usually under checks-paid letter of credit banking agreements.
1137
Advances to Nonintegrated Contractors--Other
Definition: This account identifies the other payments made to
nonintegrated contractors in contemplation of the future performance of
services, receipt of goods, incurrence of expenditures, or other assets.
This balance represents that portion of advances that has not been costed or
returned DOE, including letter of credit drawdowns where cost reports have
not been received.
1138
Advances to Subcontractors
Definition: This account identifies the balance of payments made to
subcontractors in contemplation of the future performance of services,
receipt of goods, incurrence of expenditures, or other assets. This balance
represents that portion of advances that has not been costed or returned.
1140
Employee Advances--Integrated Contractors
Definition: This account identifies travel and other nondelinquent advances
to integrated contractor employees. Delinquent advances are included in
Account 1413, Accounts Receivable--Employee.
1151
Advances to Other DOE Locations
Definition: This account identifies payments made by one DOE office to
another DOE office in contemplation of future performance of services,
receipt of goods, incurrence of expenditures, or other assets to another DOE
office. This account is reciprocal to the balances in account 3511,
Advances from Other DOE Locations, at the receiving field office. The
offsetting amounts are eliminated from consolidated DOE reports at year-end.
118*
Advances to Integrated Contractors
Definition: These accounts identify cash balances held by DOE contractors.
Each contractor maintains a separate set of accounts to record financial
activity under the contract in accordance with DOE accounting practices and
procedures. These accounts are integrated with those of DOE through the use
of reciprocal accounts. The balance in these account represents imprest
funds, compensating bank balances, and other advances.
1182
Advances to Integrated Contractors--Imprest Fund
Definition: This account identifies imprest fund balances held by DOE
contractors.
1183
Advances to Integrated Contractors--Compensating Bank Balances
Definition: The balance in this account represents deposits placed in
commercial financial institutions as compensation for services provided to
contractors, usually under checks-paid letter of credit banking agreements.
1189
Advances to Integrated Contractors--All Others
Definition: This account identifies all other cash balances held by DOE
contractors.
12**
Advances to Other Federal Agencies
Definition: These accounts identify money which has been advanced by DOE to
other Federal agencies in contemplation of the future performance of
services, receipt of goods, incurrence of expenditures, or other assets.
1221
Advances to Other Federal Agencies
Definition: This account identifies payments made to other Federal agencies
in contemplation of future performance of services, receipt of goods,
incurrence of expenditures or other assets. The balance in this account
represents the advances which have not been costed or returned to DOE.
13**
Investment in Securities
Definition: These accounts represent securities and other assets held for
the production of revenues in the form of interest, dividends, rentals, or
lease payments. Invested funds arise from fund reserves as a result of
consent decrees against oil producers, advances received for cosponsored
projects, fees collected for low-level radioactive waste, and fees collected
for the Nuclear Waste Fund.
131*
Investment in Federal Securities
Definition: These accounts represent the value of Federal securities
purchased by the Department.
1311
Investment in Federal Securities--Face
Definition: This account represents the face value of Federal securities
purchased by the Department.
1312
Unamortized Premium in Federal Securities
Definition: This account represents the unamortized amount of premiums on
Federal securities.
1313
Unamortized Discount in Federal Securities
Definition: This account represents the unamortized amount of discounts on
Federal securities.
132*
Investment in Non-Federal Securities
Definition: These accounts represent the value of non-Federal securities
purchased by the Department. Such securities are purchased as a result of
the Minority Banking Program.
1321
Investment in Non-Federal Securities--Face
Definition: This account represents the face value of non-Federal
securities purchased by the Department.
1322
Unamortized Premium in Non-Federal Securities
Definition: This account represents the unamortized amount of premiums on
non-Federal securities.
1323
Unamortized Discount in Non-Federal Securities
Definition: This account represents the unamortized amount of discounts on
non-Federal securities.
14**
Accounts Receivable
Definition: This group of accounts identifies amounts owed to DOE and its
integrated contractors when the right to receive funds accrues. This right
results from the performance of services, delivery of goods, overpayments,
or (as in the case of interest income) the passage of time.
141*
Integrated Contractor Accounts Receivable
Definition: Generally, this group of accounts represents amounts due from
others when the right to receive funds accrues to integrated contractors.
This right results from the performance of services, delivery of goods, or
as in the case of interest income, the passage of time. These contractors
maintain a separate set of accounts to record financial activity under the
contract in accordance with DOE accounting practices and procedures. These
accounts are integrated with those of DOE through the use of reciprocal
accounts.
Integrated contractor receivables are maintained separate and distinct from
DOE receivables because they must appear in the working capital portion of
the TFS 2108 Year-End Closing Statement and to preclude the creation of
budget authority when receivables are established.
1411
Integrated Contractor Accounts Receivable--Trade Receivables
Definition: Identifies integrated contractors' typical trade receivables
arising from services or sales for which payment is to be received. All
transactions that fall within this category are included herein unless the
debtor is another Federal agency, an employee receiving travel advances and
adjustments, a DOE integrated contractor, a foreign entity or an
uncollectible account. The usual transactions that give rise to accounts
receivable of the general type are: sales of surplus materials, scrap,
services, and all other activities falling within the general definition of
trade transactions.
1412
Integrated Contractor Accounts Receivable--Other Federal Agencies
Definition: Identifies integrated contractors' typical trade receivables
arising from sales or services for which payment is to be received from
another Federal agency.
1413
Integrated Contractor Accounts Receivable--Employees
Definition: Identifies adjustments applicable to integrated contractor
employees earnings and other accounts receivable from employees which arise
during the normal course of operation including delinquent travel and other
delinquent advances.
1414
Integrated Contractor Accounts Receivable--Inter-Field Office
Definition: Identifies receivables arising from work performed for other
integrated contractors of DOE field offices, including unbilled costs
incurred on complete or incomplete reimbursable work performed. For
consolidated balance sheet purposes, this subdivision is eliminated against
the corresponding accounts payable by the Departmental Accounting and
Analysis Division.
1415
Integrated Contractor Accounts Receivable--Intra-Field Office
Definition: Identifies those receivables arising from transactions between
the administering field office and its other integrated contractors or
between integrated contractors under the same field office. For balance
sheet purposes this subdivision is eliminated against the corresponding
accounts payable by the field office.
1416
Integrated Contractor Accounts Receivable--Other
Definition: Identifies primarily those contractor receivables that are not
typical trade receivables arising from the exchange of goods or services.
Nonreimbursable work performed for others is charged to an appropriate
suspense account until transferred and not to Accounts Receivable.
1418
Integrated Contractor Accounts Receivable--Foreign
Definition: Identifies integrated contractors' receivables arising from
sales or services for which payment is to be received from a foreign entity.
1419
Accounts Receivable--Parent Organization
Definition: This account is used by integrated management and operating
contractors to identify and segregate all reimbursable work cost overruns
that either are in excess of obligational authority or have been determined
by a contracting officer to be avoidable or unallowable under the provisions
of the DOE reimbursable work contract.
143*
Accounts Receivable--Refunds
Definition: Office of Management and Budget Circular A-34 and title 7,
Chapter 3, of the General Accounting Office Policy and Procedures Manual for
Guidance of Federal Agencies define appropriation refunds as collections for
payments made in error, overpayment or adjustments for amounts previously
disbursed, including refunds of unused advances. Examples of collections
and adjustments that are handled as appropriation refunds are: collections
for amounts previously disbursed in error; refunds of overpayments; refunds
of all or portions of authorized advances made previously, except travel
advances made to DOE employees; receipts from vendors for allowances made on
purchased items that were not entirely satisfactory but that were retained;
refunds for returned articles previously purchased; refunds for unused
transportation purchased; recoveries on disallowed payments made as a result
of audits; collections of contractors; collections for returned containers,
reels, and other equipment; recoveries on payments made for contractual
services where the contract is cancelled and adjustments made for the unused
portion, such as rents and magazine subscriptions; adjustments between DOE
appropriations, including those between DOE appropriations and transfers or
advances to DOE from other Federal agencies; and any other collections or
adjustments representing corrections of disbursements. Refunds shall be
treated as reductions to previous payments and deposited to the credit of
the related DOE appropriation as appropriation refunds.
1431
Refunds--Other Federal Agencies
Definition: Returns of advances or recoveries of erroneous disbursements
from appropriation or fund accounts that are directly related to, and
reductions of, previously recorded payments from the accounts due from other
Federal agencies.
1432
Refunds--Employees
Definition: Identifies accounts receivable arising as a result of
adjustments applicable to employees' earnings, delinquent travel advances,
and miscellaneous DOE employee accounts receivable.
1433
Refunds--Other
Definition: This account identifies amounts payable to DOE as refunds by
non-government entities or other than employees, and other Federal agencies
and other DOE organizations.
1435
Inter Field Office Refunds Receivable
Definition: Returns of advances or recoveries of erroneous disbursements
from appropriation or fund accounts that are directly related to, and
reductions of, previously recorded payments from the accounts due from other
DOE field offices.
1436
Intra Field Office Refunds Receivable
Definition: Returns of advances or recoveries of erroneous disbursements
from appropriation or fund accounts that are directly related to, and
reductions of, previously recorded payments from the accounts due from
within the same field office.
144*
Reimbursements
Definition: This account identifies amounts payable to DOE as a repayment
for commodities sold or services furnished either to the public, to another
Government account or to a foreign entity that are authorized by law to be
credited directly to specific appropriation and fund accounts.
1441
Reimbursements--Other Federal Agencies
Definition: The balance represents amounts due to DOE as a repayment for
commodities sold or services furnished to another Government agency that are
authorized by law to be credited directly to specific appropriation and
Treasury fund accounts.
1442
Reimbursements--Non-Federal, Domestic Entities
Definition: This account identifies amounts payable to DOE as a repayment
for commodities sold or services furnished to the public that are authorized
by law to be credited directly to specific appropriation and fund accounts.
1443
Reimbursments--Foreign
Definition: The balance of this account represents sums received by the
Federal Government as a repayment for commodities sold or services furnished
to a foreign entity that are authorized by law to be credited directly to
specific appropriation and fund accounts.
1445
Reimbursement--Interest Receivable From Federal Investments
Definition: This account represents accrued interest on Federal investments
purchased by the Department for which collections have not been received.
1447
Reimbursements--Interest Receivable From Non-Federal Investments
Definition: This account represents accrued interest on non-Federal
investments for which collections have not been received.
1449
Reimbursements--Isotope Production Revolving Fund
Definition: This account represents accounts receivable resulting from the
sale of isotopes within DOE.
1451
Travel Advances
Definition: Identifies nondelinquent travel advances to DOE employees.
(Delinquent travel advances are recorded in Account 1432,
Refunds--Employees.)
1452
Imprest Fund
Definition: This account reflects the authorized amount of cash held by
Department of Energy cashiers at personal risk.
1453
Guarantee Loan Receivable
Definition: This account reflects the amount owed by DOE as a result of
payment of the loan balance guaranteed to the primary lender.
1461
Principal, Interest and Penalty Receivables
Definition: This account indicates the amounts due for principal, interest
and penalties on direct loans and guaranteed loans that have to be assumed
by DOE.
147*
Long Term Accounts Receivable
Definition: Identifies accounts receivable that are not due and collectible
within 12 months.
1471
Long Term Accounts Receivable--Federal
Definition: Identifies those receivables that are not due and collectible
from Federal entities within 12 months.
1472
Long Term Accounts Receivable--Foreign
Definition: Identifies those receivables that are not due and collectible
from foreign entities within 12 months.
1473
Long Term Accounts Receivable--Other
Definition: Identifies those receivables that are not due and collectible
within 12 months and cannot be assigned to any other long-term receivable
account.
1474
Long-Term Accounts Receivable--Loans
Definition: Loans that are not due within the 12 months following the
current reporting period. At yearend, this account must agree with the
non-current loans receivable (Section A, line 2 and Section D, line 2A) on
Schedule 9, Report on Accounts and Loans Receivable Due from the Public.
1491
Direct Loans Receivable
Definition: This account represents amounts which have been loaned to
another Federal account or fund, individuals, or private sector
organizations, state and local governments, or foreign governments.
15**
Allowance for Loss on Accounts Receivable
Definition: These accounts identify the estimated losses on uncollectible
accounts receivable, including those originating on DOE books and those
assigned by contractors. The account on the DOE office books shall be
credited for the full amount of uncollectible accounts receivable assigned
to DOE by integrated contractors when Uncollectible Accounts Receivable
(Accounts 1417 and 1444) is debited, with offsetting entries to the Current
Account. When accounts are written off, these accounts shall be debited and
Uncollectible Accounts Receivable shall be credited. Allowance for
estimated losses on uncollectible accounts shall be made by debiting the
operating program and activities in which the account arose.
1517
Allowance for Loss on Accounts Receivable--Integrated Contractor
Definition: This account identifies the estimated losses on uncollectible
accounts receivable by integrated contractors. The account on the DOE
office books shall be credited for the full amount of uncollectible accounts
receivable when Uncollectible Accounts Receivable (Accounts 1417 and 1444)
is debited with offsetting entries to the current account. A current
account is defined as an account due within 12 months. When the
uncollectible accounts are written off, this account shall be debited and
Uncollectible Accounts Receivable shall be credited. Allowance for
estimated losses on uncollectible accounts shall be made by debiting the
operating program and activities in which the account arose.
1534
Allowance for Loss on Accounts Receivable--Refund
Definition: This account identifies the estimated losses on uncollectible
accounts receivable originating on DOE books for refund receivables. When
the uncollectible accounts are written off, this account shall be debited
and Uncollectible Accounts Receivable shall be credited. Credit balances in
this account should be equal to or exceed the debit balance in Balance Sheet
Code 1434.
1544
Allowance for Loss on Accounts Receivable--Reimbursements
Definition: This account identifies the estimated losses on uncollectible
accounts receivable originating on DOE books for reimbursement receivables.
When the uncollectible accounts are written off, this account shall be
debited and Uncollectible Accounts Receivable shall be credited. Credit
balances in this account should be equal to or exceed the debit balance in
Balance Sheet Code 1444.
1554
Allowance for Loss on Loans Receivable
Definition: Estimated amount of uncollectible loans receivable including
defaulted loan guarantees.
16**
Inventories--Materials and Supplies
Definition: The value of items or products held by the Department that are
available for sale; items in the process of completion including materials
and supplies that will become a part of a finished product or service; and
items that will be consumed in normal Department operations. All
inventories are classified by asset type except stable isotopes which are
classified by status code. Materials, supplies and parts held for use
exclusively on construction projects and excess construction inventories
shall be included as construction inventories under Account 2311, Fixed
Assets--Construction Work in Progress.
161* - 164*
Nuclear Material Inventories
Definition: These accounts consist of values of nuclear materials, weapons
and weapons components in the DOE production and non-production chains for
industrial and military uses. These inventories include material in all
phases of the production process, material used for research and development
purposes, and materials and weapons in the custody of the Department of
Defense (DOD) under Presidential Directive. These accounts are also
subdivided by asset type.
1611
Production Inventory
Definition: This account consists of value of uranium, thorium, nuclear
material, weapons materials and components in all phases of the production
process from acquisition of materials to completion of end products and
beyond including finished goods.
1612
Production Byproduct Materials
Definition: This account includes the cost of lithium tails that are not
scheduled for recycle.
1613
Unirradiated Nuclear Material Held for Processing
Definition: This account includes the cost of unirradiated nuclear material
held for recovery.
1615
Weapons Stockpile
Definition: This account includes the cost of completed weapons, entities
and base spares in the custody of DOD under Presidential Directive.
Includes also the cost of accepted completed weapons entities (diamond
stamped) on hand at the final assembly plants awaiting delivery to DOD.
1628
Nuclear Material Inventory Variance Retained by Field Offices
Definition: This account is to be used to record variances generated as
follows: Status Code 16 for variances generated between the standard costs
of recovery for ANSI-coded material and actual cost to recover them to UF6
or the appropriate Pu forms, Status Code 05 for identifying variances
between USA Work-in-Process inventories at standard cost and actual cost,
and Status Code 17 for variances generated when material moves from
in-process (at work-in-progress standard) to finished inventory (at the
finished product standard).
1629
Nuclear Material Inventory Variance
Definition: This account includes the difference between the cost of the
individual material inventory accounts at standard cost and the cost at
which the material was received or produced. These variances are
transferred to the Office of Headquarters Accounting Operations. This
account excludes those variances retained by field offices which are
recorded in Account 1628. This account is only used when nuclear material
is transferred between DOE offices.
1631
Nuclear Material in Research
Definition: Includes the cost of nuclear material set aside for use in
research, development of manufacturing processes, and weapons design,
development and test activities. This inventory account is restricted to
material that is actively in use for the above purpose. It is not to be
used as a holding account pending the transfer of the material to other
uses, nor are any charges to be made to it that pertain to the fabrication
of the nuclear material into any special shape or form for research and
development purposes.
1632
Nuclear Material Held for Future Disposition
Definition: Nuclear material held for future disposition includes the cost
of:
1 Material not currently scheduled for use in either the production
operations or for nonproduction projects, such as uncommitted thorium
and uranium-233.
2 Inactive material held for use in nonproduction projects (research and
development, reactor fuel fabrication, etc.).
1635
Nuclear Material in Process at Naval Reactors Core Vendors
Definition: This account includes the cost of material withdrawn for
fabrication of Navy cores, including the fabrication of Navy prototype fuel.
Amounts in this inventory shall be at the inventory cost of the material in
its standard form.
1636
Nuclear Material on Loan or Lease
Definition: This account includes the cost of all material loaned or leased
to domestic licensees and foreign governments under the provisions of the
Atomic Energy Act of 1954, as amended.
1638
Nuclear Material Under Presidential Directive
Definition: Nuclear material under Presidential Directive includes the cost
of nuclear material that has been delivered to another Federal agency under
provisions of Section 91b. of the Atomic Energy Act of 1954, as amended,
other than weapons and weapons components. (The latter are accounted for in
account 1615 Weapons Stockpile.)
1643
Irradiated Nonproduction Nuclear Material Held for Processing
Definition: Irradiated nuclear material from non-production sources
includes the cost of material that has been irradiated and is in storage and
are awaiting processing. This includes returned materials distributed (1)
under Sections 53 and 54 of the Atomic Energy Act of 1954, as amended, to
licensees and foreign governments, (2) under section 91b of the Atomic
Energy Act of 1954, as amended, to other Federal agencies under Presidential
Directive, or (3) within DOE for research reactor fuel, civilian power
reactor fuel and blanket material, and other research and development
activities.
165*
Petroleum Inventories
Definition: These accounts include the cost of procuring and storing
petroleum in Strategic Petroleum Reserves and the value of surface petroleum
at the Naval Petroleum Reserve sites.
1651
Strategic Petroleum Reserve Inventories
Definition: This account includes the cost of procuring and storing
petroleum procured for the Strategic Petroleum Reserve.
1652
Naval Petroleum Reserve Inventories
Definition: This account includes the value of surface petroleum at the
Naval Petroleum Reserve sites.
166*
Isotopes
Definition: Isotopes inventories include (a) stable isotopes that are
listed in the Oak Ridge National Laboratory and Mound Laboratory Catalogs of
"Research Material" (Separated Isotopes, Radioisotopes, and Special
Preparations), and (b) those radioisotopes in the above catalogs with a
half-life in excess of 2 years. Additions to the above list may be made by
managers of field offices. The Office of Chief Financial Officer shall be
advised of each addition authorized by a field office head.
1661
Radioisotopes
Definition: Includes the cost of radioisotopes with a half-life in excess
of 2 years.
1662
Stable Isotopes
Definition: Includes the cost of those isotopes listed in the Oak Ridge
National Laboratory and the Mound Laboratory Catalogs of "Research Material"
which are incorporated herein by reference.
1671
Special Reactor Materials
Definition: Special reactor materials include special materials approved
for research and development and use in reactors but not available through
the usual procurement channels in sufficient quantity because of limited
commercial production and applications unique to DOE's field of activity.
The initial loading of heavy water moderator in DOE-owned reactors is
capitalized as part of the construction cost of the reactor and is excluded
from special reactor materials.
168*
Other Special Materials and Fuel Fabrication Costs
Definition: These accounts include the cost of precious metals and other
rare material having a very high monetary value and the costs associated
with the fabrication of fuel elements for test reactors.
1681
Other Special Materials
Definition: The accounts in this group include the costs of procuring and
processing precious metals and other rare materials having a very high
monetary value in relation to volume or weight, and special barrier
materials.
1682
Fuel Fabrication
Definition: Fuel fabrication includes costs incurred for the fabrication of
fuel elements for research and test reactors. This inventory account will
be credited and the cost of operations charged on the basis of estimated
fuel consumption or burnup (fuel element life). In the event a reactor
operation is discontinued, or a particular type of fuel element is discarded
in favor of an improved one, any related fuel fabrication costs in the
inventory account are charged to the cost of operations at the time this
situation occurs.
1691
Stores
Definition: Stores inventories are materials, supplies, and parts on hand
that are normally used or consumed in operations, maintenance and general
use, exclusive of the following:
(1) Weapons parts and subassemblies;
(2) Special reactor materials;
(3) Isotopes;
(4) Other special materials
(5) Nuclear materials; and
(6) Construction materials.
1711
Allowance for Loss on Stores Inventory
Definition: The credit balance of this account represents the accumulated
provision for anticipated losses on disposal or handling of stores less
actual losses written off against the allowance. Usually, at the time the
status of stores is changed from current use or standby to excess, the
difference between the cost and estimated salvage value is credited to the
allowance account for excess stores and debited to current operating costs;
when stores-type items which have been issued and charged to operations are
transferred to the excess inventory, the inventory is charged with the
acquisition cost, current operating costs are credited with the estimated
salvage value, and the difference is inventory. The amounts established as
estimated salvage value shall be based on experience. Upon disposal of
excess stores, the allowance account is debited for the book cost and
credited with the actual salvage. When allowances are set up to provide for
losses resulting from such factors as shrinkage, deterioration, damage, and
obsolescence of current use or standby stores, the amount of estimated loss
is credited to the applicable current use or standby inventory allowance
account and charged to operating costs. The allowance accounts are reviewed
periodically to assure their adequacy to absorb anticipated losses.
18**
Prepayments
Definition: Expenditures which provide future benefits. Prepayments are
often recurrent in nature and cover items such as rent, taxes, royalties,
commissions, insurance and supplies.
1811
Prepayments--Other Federal Agencies
Definition: Includes payments made by DOE and its integrated contractors to
other Federal agencies that were in advance of the period to which they
apply and that will benefit operations in subsequent periods (e.g., advance
payments for rentals or utility services that apply to subsequent periods).
1812
Prepayments--Other
Definition: Includes payments made by DOE and its integrated contractors
(excluding Prepayments to Other Federal agencies) in advance of the period
to which they apply and the cost of goods and services received that apply
to or will benefit operations in subsequent periods (e.g., advance payments
for rentals or utility services that apply to subsequent periods).
1813
Prepayments--Suspense Debits
Definition: Includes debits arising in the course of operations that cannot
be readily analyzed and debited to the proper account due to lack of
information, uniqueness of the transaction, or similar complication. Such
items are temporarily debited to this account in order not to unduly delay
the monthly closing. An analysis of all suspense items is to be made each
month to expedite and assure that distribution is made to the proper
accounts at the earliest possible date and not deferred to the end of the
year.
21**
Fixed Assets--Completed Plant and Capital Equipment
Definition: This group of accounts includes the cost of land, land rights,
depletable resources, land improvements, buildings and structures, utilities
and capital equipment having an anticipated service life of 2 years or more,
the individual units of which have monetary value, $5000 or more.
2110
Production Facilities
Definition: Includes the cost of plant and equipment and related land used
primarily in the procurement, storage, processing and fabrication of source
and nuclear materials, weapons components and other materials.
2120
Power Marketing Facilities
Definition: Includes the cost of plant and equipment and related land used
by the Power Marketing Administrations.
2130
Research Facilities
Definition: Includes the cost of plant and equipment and related land used
primarily in research activities.
2150
Administrative Facilities
Definition: Includes the cost of the following plant and equipment and
related land:
(a) Plant and equipment used by DOE for program direction and
administration. (Administrative facilities used by contractors are
not considered as being used for program direction and administration,
unless shared with DOE and then only if DOE uses the major portion.)
(b) Plant and equipment that is not properly includable In production,
power marketing, and research facilities. Administrative facilities
normally are limited to connection roads, electric transmission lines,
that portion of equipment held for future projects having potential
multipurpose use (e.g., a motor that may be used as a replacement in
any of the functional classifications and which is not held for use at
a specific location), and certain equipment serving both community and
operational areas, the assignment of which would otherwise change
frequently between classifications.
(c) Reserve pools of construction and automotive equipment that have been
classified as Asset Type 760, Reserve Construction Equipment Pool, to
provide a nucleus of equipment with which the restoration of essential
production facilities can be immediately begun in the event of an
emergency, or for secondary use in future construction programs.
(d) Plant and equipment used for training, education, and information
purposes.
2160
Strategic Petroleum Reserve Facilities
Definition: Includes the cost of plant and equipment and related land used
primarily by the Strategic Petroleum Reserve.
2161
Naval Petroleum Reserve Facilities
Definition: This account includes the cost of plant and equipment and
related land used by the Naval Petroleum Reserve.
22**
Fixed Assets--Accumulated Depreciation
Definition: These accounts reflect the accumulated charges for the
expiration or consumption, in whole or in part, of the service life,
capacity, or utility of plant facilities and equipment, resulting from such
factors as wear and tear, decay, elements, and obsolescence. Depreciation
expense is that portion of the cost of units or groups of plant facilities
and equipment that is allocated to an accounting period (month or fiscal
year) and charged to the operating cost of an activity. Depreciation
accounting is the systematic allocation of the cost of depreciable plant
facilities and equipment over their estimated useful service life, i.e., a
process of allocation or amortization, not valuation.
2210
Production Facilities
Definition: Accumulated depreciation charged to expense for production
facilities.
2220
Power Marketing Facilities
Definition: This account represents accumulated depreciation charged to
expense for power marketing facilities.
2230
Research Facilities
Definition: This account represents accumulated depreciation charged to
expense for research facilities.
2250
Administrative Facilities
Definition: This account represents accumulated depreciation charged to
expense for general facilities.
2260
Strategic Petroleum Reserve Facilities
Definition: This account represents accumulated depreciation charged to
expense for Strategic Petroleum Reserve facilities.
2261
Naval Petroleum Reserve Facilities
Definition: This account represents accumulated depreciation charged to
expense for Naval Petroleum Reserve facilities.
2311
Fixed Assets--Construction Work in Progress
Definition: This account includes all costs incurred relating to additions
and retirements of plant and equipment that are in process and the costs of
unconsumed construction materials, supplies, and equipment and temporary
construction facilities. The cost of all additions (except transfers of
administrative responsibility and excess of disposal), as well as removal
costs and salvage credits relating to retirement of plant and equipment are
recorded through this account.
24**
Collateral Funds and Other Deposits
Definition: These accounts are used to record the amount of DOE securities
and cash held in the custody of other persons or entities in accordance with
contractual provisions and trust agreements. Such funds and deposits
consist primarily of insurance funds, benefit and annuity funds, pension
funds, special contract funds, excess premium payments, and miscellaneous
deposits.
242*
Employee Benefit Funds
Definition: These accounts represent deposits with contractors to pay
employees benefits as the result of suffering specific disabilities from
work-related injuries.
2421
Employee Benefits Funds - Cash
Definition: This account represents cash deposits with contractors to pay
employees benefits for suffering specific disabilities.
2422
Employee Benefits Funds - Securities
Definition: This account represents securities deposited with contractors
to pay employees benefits for suffering specific disabilities.
243*
Annuity Funds and Related Allowances
Definition: These accounts represent deposits in escrow to purchase pension
benefits for employees contingent upon completion of a specified number of
years of service by an employee.
2431
Annuity Funds and Related Allowances - Cash
Definition: This account represents cash deposits in escrow to purchase
pension benefits for employees contingent upon completion of a specified
number of years of service.
2433
Annuity Funds and Related Allowances Allowance for Valuation
Definition: This account is a valuation account for deposits in escrow to
purchase pension benefits for employees contingent upon completion of a
specified number of years of service.
2439
Annuity Funds and Related Allowances Accumulated Allowance for
Purchase of Annuities
Definition: This account accumulates an allowance for purchase of annuities
for pension benefits for employees contingent upon completion of a specified
number of years of service.
245*
Insurance Deposits
Definition: These accounts represent advance premium payments to an
insurance company which under terms of the contract are treated as deposits
and remain until the insurance is terminated (this is usually long term).
Also, the estimated amount by which periodic payments to insurance companies
exceed retrospective premiums at the anniversary date are classified as
insurance deposits.
2451
Insurance Deposits - Cash
Definition: This account represents advance premium payments made in cash
to an insurance company which under terms of the contract are treated as
deposits and remain until the insurance is terminated.
246*
Pension Awards
Definition: These accounts represent the periodic payroll costs and
allowance for valuation during a period of employment for integrated
contractor pension awards.
2461
Pension Award - Cash
Definition: This account represents cash payments held for integrated
contractor pension awards.
2462
Pension Awards - Securities
Definition: This account represents securities held for integrated
contractor pension awards.
2463
Pension Awards - Allowance for Valuation
Definition: This account is a valuation account for payroll funds held for
integrated contractor pension awards.
249*
Other Deposits
Definition: These accounts represent deposits for services such as
utilities and security deposits for returnable containers or reels.
2491
Other Deposits - Cash
Definition: This account represents cash deposited for services such as
utilities and security deposits for returnable containers or reels.
25**
Other Assets
Definition: This account represents assets not otherwise classified.
2512
Assets Acquired Through Foreclosure
Definition: This account reflects the value of property, tangible and
intangible, acquired through foreclosure. The foreclosure process may be
for direct loans or for loans held as a result of payment of a guarantee to
a primary lender. (See also account 2610.)
2610
Allowance for Loss on Acquired Collateral
Definition: Estimated future losses on property acquired through loan
default. (See also account 2512.)
31**
Accounts Payable
Definition: Accounts payable represent unpaid debts of DOE to others for
assets and goods and services received. The accounts payable control
accounts are supported by open invoice (or unpaid voucher) files, subsidiary
ledgers, or other form of subsidiary record.
3111
Accounts Payable--Non-Federal
Definition: This account includes amounts payable to vendors,
transportation and utility companies, service organizations, and other
general creditors.
3122
Accounts Payable--Other Federal Agencies
Definition: This account includes amounts payable to other agencies of the
Federal Government for materials and services received by a DOE office or
contractor.
314*
Accounts Payable--Inter-Contractor/Field Office
Definition: These accounts include amounts payable to integrated
contractors of DOE, whether contractors of the same field office or another
field office, and to other DOE offices. They arise as a result of goods and
services provided other integrated contractors and DOE offices, and include
unbilled costs incurred on complete or incomplete work performed. These
accounts are subdivided between contractors of the same field office and
other field offices and their contractors.
3141
Accounts Payable--Inter-Field Office
Definition: This account includes amounts payable to integrated contractors
of DOE of another field office, and to other DOE offices. They arise as a
result of goods and services provided other integrated contractors and DOE
offices, and include unbilled costs incurred on complete or incomplete work
performed. The balance is offset against the reciprocal account for
consolidated Balance Sheet purposes. (See also BSC 1414 and 1435.)
3142
Accounts Payable--Intra-Field Office
Definition: This account includes amounts payable to integrated contractors
of DOE of the same field office or the contractor's cognizant DOE field
office. They arise as a result of goods and services provided other
integrated contractors and the DOE office, and include unbilled costs
incurred on complete or incomplete work performed. The balance is offset
against the reciprocal account for consolidated Balance Sheet purposes.
(See also BSC 1415 and 1436.)
3151
Accounts Payable--Drafts Payable--Letters of Credit
Definition: This account includes amounts payable to DOE contractor banking
facilities, under "modified" letters of credit arrangements. Checks issued
by DOE contractors for payments to vendors are debited to the proper
Accounts Payable account and credited to Drafts Payable. Upon receipt of
Form TFS 5401, "Payment Voucher on Letter of Credit," prepared by the bank,
the DOE contractor shall debit Drafts Payable and credit the DOE Current
Account, 8123 for the amount of the drawdown voucher. The balance in the
account represents checks issued by DOE contractors but not included in the
banking facilities' letter of credit drawdown vouchers.
3191
Accounts Payable--Other
Definition: This account represents amounts owed for goods or services
ordered and received that are not otherwise classified in the other accounts
payable accounts.
32**
Accrued Expenses
Definition: These accounts represent amounts owed by the Department for
items received, services rendered, expenses incurred, assets acquired,
construction performed and amounts received for which a bill has not been
received or approved.
3211
Accrued Expenses--Other Federal Agencies
Definition: This account is used to record amounts for legal
responsibilities for payment due Federal agencies other than DOE. Examples
of accrued expenses are rents, taxes, and unbilled services. Federal
Insurance Contributions Act (FICA) taxes on DOE employees and similar
arrangements, payable to Federal agencies by DOE, are included in this
account.
3212
Accrued Expenses--Other
Definition: This account is used to record amounts for legal
responsibilities for payment for services rendered (other than other Federal
agencies). It generally indicates a flow of services on a time basis.
Examples of accrued expenses are rents, taxes, and unbilled services.
3213
Accrued Unfunded Annual and Compensatory Leave - DOE Employees
Definition: This account is provided so that annual and compensatory leave
for DOE employees as of fiscal year end shall be included in accrued
liabilities (as a non-fund item) for statement purposes.
3214
Accrued Vacation Pay - Integrated Contractor Employees
Definition: This account is used to record the DOE contractor's liability
to its employees for earned and unused vacation pay.
3215
Accrued Funded Payroll and Benefits
Definition: The estimated liability for salaries and wages of DOE and
integrated contractor employees that have been earned but are unpaid at the
close of an accounting period and are not otherwise classified in other
accounts.
3216
Accrued Interest Payable - Federal
Definition: This account represents interest that accrues on borrowings
from Federal entities.
3217
Accrued Interest Payable - Public
Definition: This account represents interest that accrues with the public,
such as on overdue accounts and past due invoices.
33**
Funds Held for Others
Definition: Liabilities for funds held that belong to others which arise
from payroll deductions for income taxes, savings bonds, and social security
taxes, trust funds and special fund advances. For the Departmental
Accounting and Analysis Division and DOE field offices, these liabilities
(except for 3316, 3351 and 3391) are contra to the appropriate account under
112*, Special Deposits.
331*
Employee Payroll Deductions
Definition: These accounts represent the liability arising from DOE's
responsibility for balances of receipts from employee payroll deductions for
state or territorial income taxes and savings bond allotments except for
account 3318. These amounts are held in suspense temporarily and later paid
into some other fund as when the bonds are purchased or taxes are paid to
the state or territory. They are not available for paying salaries,
expenses, grants, or other expenditures of the Government.
3313
Deductions for United States Savings Bonds (89X6050)
Definition: This is the contra account to account 1122.
3314
Deductions for Withheld State and Local Income Taxes (89X6275)
Definition: This is the contra account to account 1123.
3316
Employee Payroll Deductions--Other
Definition: This account represent receipts from employee payroll
deductions not otherwise classified which are held in suspense temporarily
and later paid.
3318
Advances for Co-Sponsored Projects (89X6424)
Definition: This is the contra account to account 1128.
333*
Other Special Funds on Deposit
Definition: These accounts indicate the liability arising from DOE's
responsibility for balances in combined receipt and expenditure accounts
established to account for receipts from sources other than payroll
deductions, that are held in suspense temporarily and later refunded or paid
into some other fund of the Government, or that are held by DOE as banker or
agent for others and paid out at the direction of the owner or in accordance
with law. An example is unclaimed monies due creditors of cost-type
contractors. These funds are required by fiscal regulations to be held in
special deposit accounts. They are not available for paying salaries,
expenses, grants, or other expenditures of the Government. They differ from
DOE's own funds being held in suspense temporarily pending determination of
disposition, from which no liability arises.
3331
Unclaimed Monies Due Creditors of Contractors with the United States Under
Cost-Plus-A-Fixed-Fee Contracts, DOE (89F6090)
Definition: This is the contra account to account 1124. Balances are
transferred by each offices to the Office of Headquarters Accounting
Operations monthly for consolidation and central control.
3332
Suspense (89F6875)
Definition: This is the contra account for account 1125.
3333
Budget Clearing Account--Suspense (89F3875)
Definition: This is the contra account for account 1126.
3337
Collections from Alleged Violators of DOE Petroleum Regulations
(89X6425)
Definition: This is the contra account for account 1127.
3339
Deductions for Contract Holdbacks - PMA (89X6772)
Definition: This is the contra account for account 1129.
333A
Budget Clearing Account
Unavailable Check Cancellation and Overpayments (89F3880)
Definition: This is the contra account for account 112A.
333B
Deposits in Transit--Suspense (89F3878)
Definition: This is the contra account for account 112B.
333D
Budget Clearing Account, Undistributed Difference Chargebacks
(89F3879)
Definition: This is the contra account for account 112D.
333E
Low-Level Radioactive Waste Escrow Account
(89X6427)
Definition: This is the contra account for account 112E.
3351
Trust Funds on Deposit
Definition: This account indicates the liability arising from funds held by
DOE as trustee in trust fund accounts. This account is established for
receipts that are held under a specific legal fiduciary relationship, that
is, in trust, for use in carrying out specific purposes and programs in
accordance with an agreement or statute.
3361
Waste Fund Fees
Definition: This account represents the liability to nuclear reactor owners
for fees collected into the Nuclear Waste Fund.
3362
Investment Income
Definition: This account represents investment income plus the total
amortized premium from securities held by the Department for the Nuclear
Waste Fund.
3391
Other Funds on Deposit
Definition: This account is reserved for the liability for funds belonging
to others where the cash deposited is not normally segregated into special
cash accounts on the asset side, but mingled with general cash.
34**
Advances from Other Federal Agencies
Definition: These accounts indicate the liability for advances from other
Federal agencies to DOE to cover the cost of services, materials, or other
assets to be furnished such agencies by DOE. Also includes costs incurred
by DOE for agencies under Section 601 of the Economy Act (31 U.S.C. 686) or
similar legislation. They are charged with the costs incurred against the
advances. DOE is accountable to the other agency for use of the funds.
Additionally, Treasury regulations require that transfer appropriation and
consolidated working fund advances be treated in appropriation accounts as
available appropriated funds.
3411
Transfer Appropriations
Definition: This account represents allocations received from an
appropriation of another Federal entity. The liability is established for
the work to be performed for the other Federal agency and is liquidated as
work is performed.
3511
Advances from Other DOE Locations
Definition: This account includes the liability for the advance received
from another DOE location to cover the cost of work to be performed. This
account is reciprocal to account 1151 and the offsetting amounts are
eliminated from consolidated DOE reports at year-end.
3611
Uranium Feed Material Furnished by Customers Under
Tool Enriching Agreements
Definition: This account is used to record the liability for uranium feed
furnished in advance of the date that enriched uranium is delivered. This
account is credited for feed advanced by customers under toll enriching
agreements.
3612
Borrowing from Federal Financing Bank
Definition: This account reflects the liability for funds borrowed from the
Federal Financing Bank. It is credited for borrowed amounts debited when
borrowed amounts are repaid.
391*
Deferred Credits
Definition: This account represents revenue (or income) received but not
yet earned and capital lease liabilities.
3911
Deferred Credits--Foreign Transactions
Definition: This account includes advance payments and credits received
from international agencies and foreign countries or organizations which
apply to materials or services to be furnished in future periods. Includes
net credits relating to long-term transactions with such parties that are
deferred until the future period in which the contractual revenue is to be
accrued.
3912
Deferred Credits--Other Federal Agencies
Definition: Includes advance payments and credits received from other
Federal agencies which apply to materials or services to be furnished in
future periods. This account includes net credits relating to long-term
transactions with such parties that are deferred until the future period in
which the contractual revenue is to be accrued. It is also used as a
receivable contra account to the special deposit account 89X6425.
3913
Other Deferred Credits
Definition: Includes all other payments received in advance of furnishing
materials or services (e.g., enrichment services, rents, utilities, etc.)
which will become income or reductions of costs in future periods and
capital lease liabilities.
3914
Suspense Credits
Definition: Includes credits arising in the course of operations that
cannot be readily analyzed and credited to the proper account due to lack of
information, uniqueness of the transaction, or similar complication. Such
items are temporarily credited to this account in order not to delay unduly
the monthly closing. An analysis of all suspense items is made for
distribution to the proper accounts at the earliest possible date and not
deferred to the end of the year. At fiscal year end, all suspense items are
to be identified-and cleared to the proper accounts.
395*
Long Term Liabilities
Definition: These accounts represent liabilities which are not due or
payable within twelve months.
3951
Contract Holdbacks
Definition: This account represents amounts withheld from grantees or
contractors pending completion of related contracts.
3955
Uncollected Receipts from Alleged Violators
of DOE Petroleum Regulations
Definition: This account represents anticipated receipts which will be
disbursed to harmed parties as a result of alleged violations of DOE
petroleum regulations. Collections will be credited to 89X6425 upon
receipt.
3999
Liabilities Requiring Future Funding
Definition: This accounts includes actual liabilities which have been
incurred in the current period but for which revenues or other sources of
funds necessary to pay for them have not yet been made available through
congressional appropriations or current earnings of the reporting entity.
These represent legitimate legal liabilities that, by DOE directives or
Appropriation Law, do not require that an obligation be incurred in the
current year, but will require future funding. Estimates can be based on
the documentation of actuarial computations, audit reports, 5-year plans,
etc. Unfunded liabilities must be supported by adequate documentation.
Accounting entries should reflect the nonfund (5*) fund type appropriate for
the specific entry or Fund Type 54 whenever a specific one is not available.
Liabilities posted to this account should be reversed when funds are
transferred to a funded appropriation.
4****
Appropriated Funds
Definition: These accounts represent funds made available to the Department
as a result of an act of Congress that permits the Department to incur
obligations and to make payments out of the Department of Treasury for
specified purposes.
40**
Apportionments and Reapportionments
Definition: These accounts represent each line of the SF-132, Apportionment
and Reapportionment Schedule. The SF-132 is used to request apportionment
or reapportionment of each appropriation or fund account subject to
apportionment. The SF-132 is divided into two general sections, Budgetary
Resources and Application of Budgetary Resources.
4001
Budget Authority
Definition: This account represents the balances entered into Lines 1 A, B,
C and D of the SF-132, Apportionment and Reapportionment Schedule.
Line 1A - Apportionments Realized: (Status Code = A0)
Includes the amount of appropriations specified in an appropriation act and
becoming available on or after October 1. For reapportionments, includes
any enacted supplemental appropriations and the portion of indefinite
appropriations warranted by Treasury as available", and the amount of
receipts credited to the account. It does not include appropriations
warranted by the Department of Treasury pursuant to a continuing resolution.
When an account's usual source of budget authority is enacted, line a
includes the full amount specified in the regular appropriation act. The
amount is net of applicable enacted recisions.
Line 1B - Appropriations Anticipated (indefinite): (Status Code = B0)
Includes the amount anticipated to become available under existing law, for
example indefinite appropriations. For reapportionments, the latest
estimate of amounts anticipated for the rest of the fiscal year beyond those
realized is included. This line does not include anticipated, unenacted
supplemental appropriations.
Line 1C - Other New Authority: (Status Code = C0)
Includes the amount of new budget authority (other than appropriations)
becoming available on or after October 1 identified by type of budget
authority involved. For revolving funds in which credits and repayments to
indefinite debt authority are available for obligation, includes only the
amount of new debt authority anticipated to be used during the year, i.e.,
the total amount of indefinite debt authority anticipated to be used net of
any credits or repayments but without going below zero. Amounts shown will
be net of all applicable enacted rescissions.
Line 1D - Net Transfers: (Status Code = D0)
Includes the amount of budget authority to be transferred to or from the
account under existing legislation. Does not include anticipated transfers
that require legislation. This amount represents adjustments in budget
authority and does not involve obligations, outlays, reimbursements, or
refunds.
4002
Unobligated Balance
Definition: This account represents balances entered into Line 2 A and B of
the SF-132, Apportionment and Reapportionment Schedule.
Line 2A - Brought Forward, October 1: (Status Code = A0)
Applies only to no year and unexpired multi-year accounts. Includes the
unobligated balance brought forward from prior fiscal years as of October 1.
If new budget authority or balances brought forward from prior years must be
apportioned before the actual balance is known, an estimated amount will be
recorded in this account. The actual balance as reported to the Department
of Treasury pursuant to 31 U.S.C. 701, for inclusion in the Department of
Treasury Combined Statement, recorded for the estimate as soon as it becomes
known but not later than November 30. Where resources are apportioned on
the bases of "administrative commitments" or some other pre-obligation
basis, the amount recorded will only be that portions of the unobligated
balance brought forward that is not "administratively committed" or
otherwise pre-obligated on the basis on which the apportionment is made.
Line 2B - Net Transfers: (Status Code = B0)
This line is the net amount of any unobligated balance of prior year budget
authority transferred to or from the account. It includes the current
estimate of any balances to be transferred to or from the account under
existing legislation, and transfers of unobligated balances where the
transfers result from changes in appropriation structure and reorganization.
It does not include transfers of new budget authority enacted for the
current fiscal year, transfers to allocation accounts, anticipated transfers
that require legislation, or amounts written off.
4003
Reimbursements and Other Income
Definition: This account represents balances entered in Line 3 A, B and C
of the SF-132, Apportionment and Reapportionment Schedule.
Line 3A - Earned: (Status Code = A0)
This line includes the amount of reimbursements and other income earned to
date during the current fiscal year through the delivery of goods and
performance of services, whether or not bills have been rendered or
collections made; disposition of assets; and actual collections of loans or
other long-term credits outstanding but excluding any amounts due but
uncollected on such assets. When specifically authorized by law, this
account may include reimbursements and other income earned in a prior year
and available to be credited to the current year account. In the case of
revolving funds, this line includes revenues, reimbursements, and other
amounts provided by operations during the year. Write-offs of receivables
are netted against revenues recorded in this account, either individually or
in an allowance for losses.
Line 3B - Changes in unfilled Customers' Orders: (Status Code = B0)
This line includes the increase or decrease from October 1 in unfilled
orders on hand from other Government accounts that are valid obligations of
the ordering account (whether or not advances have been received), as well
as amounts advanced or collected from the public for goods or services that
have not yet been provided or performed. For accounts expiring for
obligation at the end of the year, unearned amounts of the above nature that
will be credited to a subsequent year's account will be excluded from this
balance sheet account.
Line 3C - Anticipated for Rest of Year: (Status Code = C0)
This line includes current estimates of the additional reimbursements and
other income expected to be earned and to provide budgetary resources for
the rest of the year. The estimate is comprised of orders expected to be
received from other Government accounts, advances expected to be received
from the public, and reimbursements expected to be earned (in absence of
advances) from the public.
4004
Recoveries of Prior Year Obligations
Definition: This account represents balances entered into Line 4 A and B of
the SF-132, Apportionment and Reapportionment Schedule.
Line 4A - Actual: (Status Code = A0)
This line includes the amount of any cancellations or downward adjustments
since October 1 of obligations reported in prior years whenever they are
material.
Line 4B - Anticipated for Rest of Year: (Status Code = B0)
This line includes the current estimate of the additional amount of material
cancellations or downward adjustments anticipated in unexpired accounts for
the remainder of the fiscal year for which the schedule is being submitted.
4005
Portion of Budgetary Resources Not Available
Definition: This account represents balances entered into Line 5 of the
SF-132, Apportionment and Reapportionment Schedule.
It includes the portion of budgetary resources to be withheld from
availability for obligation pursuant to a specific provision in law. This
account will include amounts whose availability for obligation is contingent
by law upon the occurrence of a specific event, such as enactment of
authorizing legislation, emergencies arising from natural disasters,
unanticipated increases in costs, or other events specified by law.
4006
Restorations/Writeoffs
Definition: This account represents balances entered into Line 6 of the
SF-132, Apportionment and Reapportionment Schedule.
This account applies only to no year accounts. Includes any budgetary
resources previously written off administratively (pursuant to 31 U.S.C.
706) that have been restored to the account during the current fiscal year.
Also includes the budgetary resources actually written off administratively
to date (pursuant to 31 U.S.C. 706) as transactions of the current fiscal
year. It does not include amounts rescinded by Congress. In the case of
revolving funds, includes estimates for the year of any dividends or
repayments of the Government's investment in such funds, and it excludes
repayments that are credits to the unused balance of authority to spend debt
receipts or credits to feeder accounts.
4007
Total Budgetary Resources
Definition: This account represents balances entered into Line 7 of the
SF-132, Apportionment and Reapportionment Schedule.
This account is the sum of amounts in accounts 4001 through 4006. It
represents the total amount of budgetary resources available for
apportionment in the fiscal year.
4008
Apportioned
Definition: This account represents balances entered into Line 8 A and B of
the SF-132, Apportionment and Reapportionment Schedule.
This account includes amounts requested to be apportioned under category A,
or B, or a combination of the two. When an account's usual source of budget
authority is not enacted prior to the beginning of the fiscal year (i.e.,
the account is operating under a continuing resolution), amounts warranted
by the Department of Treasury under authority of a continuing resolution are
excluded.
Category A: (Status Code = A1, A2, A3, A4)
This category includes the amount requested to be apportioned for each
calendar quarter in the fiscal year. When apportionment of an account's
usual source of budget authority is made after the first quarter, and other
resources are insufficient to cover operations for the first quarter; a
single amount will be entered for the period beginning with the first
calendar quarter and ending with the quarter in which the apportionment
action is taken. On reapportionment requests, record the amount of
obligations incurred during each time period as of the date of the latest
SF-133 is recorded.
Category B: (Status Code = B1, B2, B3, B4)
This category includes the amounts requested to be apportioned on a basis
other than calendar quarters, such as time periods other than quarters,
activities, projects, objects, or a combination thereof.
4009
Withheld Pending Rescission
Definition: This account represents balances entered into Line 9 of the
SF-132, Apportionment and Reapportionment Schedule.
It includes the amount of budgetary resources that are to be withheld from
availability pending Congressional action on a Presidential proposal for
rescission. Such amounts are subject to the provisions of the Impoundment
Control Act (31 U.S.C. 1402). The account also includes amounts proposed
for rescission "due to savings made possible by or through changes in
requirements or greater efficiency of operations," in accordance with the
Antideficiency Act; amounts proposed for rescission for reasons other than
those permitted under the Antideficiency Act; and unapportioned balances of
revolving funds proposed for rescission. Unapportioned balances will
consist of amounts being proposed for rescission that the Department could
effectively, efficiently, and legally obligate for the purposes
appropriated.
4010
Deferred Programs
Definition: This account represents balances entered into Line 10 of the
SF-132, Apportionment and Reapportionment Schedule.
It includes the amount of available budget resources being set aside for
possible use at a later date, before the funds lapse. Such amounts are
subject to the Impoundment Control Act (31 U.S.C. 1403). The account also
includes amounts set aside to meet future contingencies under authority of
the Antideficiency Act and amounts deferred for other reasons, unapportioned
balances of revolving funds that are temporarily being held restrictively
(i.e. withheld when the agency could effectively, and legally obligate the
funds for the purposes appropriated), amounts in annual accounts deferred
for apportionment later in the year, and amounts in multiple-year and
no-year accounts deferred for apportionment in subsequent years.
4011
Unapportioned
Definition: This account represents balances entered into Line 11 of the
SF-132, Apportionment and Reapportionment Schedule.
This account is only for public enterprise funds and intragovernmental
revolving funds that are subject to apportionment. It includes the amount
of budgetary resources that is neither apportioned nor being withheld
restrictively, but is creditable to the current fiscal year. This amount
should equal the amount in balance sheet account 4007, less the amount
apportioned in balance sheet account 4008, less any amounts withheld pending
rescission or deferred as recorded in balance sheet accounts 4009 and 4010.
411*
Appropriations Received
Definition: These accounts are Departmental Control Accounts only and have
credit balances. They show the total amount of appropriated funds; that is,
obligational authority made available to DOE by Congress. By general
statute and by regulation, appropriated funds available to an agency include
both funds appropriated by Congress and reimbursements to appropriations.
These accounts are credited at the beginning of the fiscal year with
appropriations made by Congress and the group of Accounts 111*, Cash with
U.S. Treasury, is debited. Transfers of parts of appropriations to other
agencies because of provisions in Acts of Congress are booked by reversing
the entry for appropriations received.
4110
Appropriations Received
Definition: This account represents appropriations received by the
Department either by a warrant (TFS-6200, Department of Treasury
Appropriation Warrant) received from the Department of the Treasury or funds
transferred to another appropriation or to another agency by a SF-1151,
Non-expenditure Transfer Authorization.
4115
Borrowing Authority Used
Definition: This account represents obligations processed against borrowing
authority resources.
4117
Borrowed Funds--Federal Financing Bank
Definition: This is a Departmental Control Account that is credited when
money is borrowed from the Federal Financing Bank (via a SF-1151).
Conversely, this account is debited when borrowed funds are repaid.
4118
Borrowing from Treasury
Definition: This is a Departmental Control Account that is credited when
money is borrowed from the Department of Treasury (via a SF-1151), and
conversely is debited when investments are made with the Department of the
Treasury.
4125
Funds Available for Allotment
Definition: This account represents the amount of allotments issued to each
field office by the Budget Execution Branch.
4130
Unexpended Allotments
Definition: This account represents the balance of the allotment available
for outlay purposes. This account must agree by appropriation with accounts
4211 and 4311.
421* - 431*
Unexpended Allotments or Apportionments
Definition: These groups of accounts show the net amount of appropriated
funds made available to a field office by Headquarters. They are reciprocal
to corresponding Departmental Control Accounts. Allotments received by a
field office are debited to these accounts and credited to Account 500*,
Unobligated Allotments, from the advices of allotments. Withdrawals of
allotments are credited to these accounts and debited to Unobligated
Allotments. The balances of the accounts are normally debits. They are
supported by the net of unrescinded advices of allotment less the net cash
payments and certain collections made by the field office. At the end of
the year the accounts remain open until the balances are withdrawn or
transferred. They are shown on the balance sheet as part of DOE equity.
4211
Unexpended Allotments, Operations
Definition: This account shows the net amount of appropriated funds made
available to a field office by Headquarters for operations allotments. This
is reciprocal to a corresponding Departmental Control Account. Allotments
received by a field office are debited to these accounts and credited to
Account 500*, Unobligated Allotments, from the advices of allotments.
Withdrawals of allotments are credited to these accounts and debited to
Unobligated Allotments. The balance of the account is normally a debit. It
is supported by the net of unrescinded advices of allotment less the net
cash payments and certain collections made by the field office. At the end
of the year the account remains open until the balances are withdrawn or
transferred. It is shown on the balance sheet as part of DOE equity.
4311
Unexpended Allotments, Plant and Capital Equipment
Definition: This account shows the net amount of appropriated funds made
available to a field office by Headquarters for plant and capital equipment
allotments. This is reciprocal to a corresponding Departmental Control
Account. Allotments received by a field office are debited to these
accounts and credited to Account 500*, Unobligated Allotments, from the
advices of allotments. Withdrawals of allotments are credited to these
accounts and debited to Unobligated Allotments. The balance of the account
is normally a debit. It is supported by the net of unrescinded advices of
allotment less the net cash payments and certain collections made by the
field office. At the end of the year, the account remains open until the
balances are withdrawn or transferred. It is shown on the balance sheet as
part of DOE equity.
4511
Funds Returned to U.S. Treasury
Definition: This account is used for collections not available for
obligations and expenditure by DOE but deposited directly to the credit of
the U.S. Treasury, pursuant to law. The return of such funds is, in fact, a
return of capital to the U.S. Treasury and is therefore a reduction of DOE
equity. When such collections are made, they are debited to this account
and credited to the appropriate asset or income account. By Treasury
regulation, this account is required to be broken down into a separate
account for each type of receipt, identified by a receipt account symbol
assigned by the Treasury. At the end of the year, the account is closed to
Balance Sheet Code 8151, Equity.
4513
Transfer Appropriations Received (Liabilities Contra)
Definition: This account indicates the net funds transferred to DOE by
other Federal agencies, under the statutory authority of the Economy Act (31
U.S.C. 1535 and 1536) or similar legislation, in contemplation of receiving
goods or services from DOE or the incurring of costs by DOE for the
agencies. Transfer appropriations are accounted for separately by Treasury
account symbols. When the field office receives an advice of allotment
covering the appropriation transfer, it debits Unexpended Allotments
(Accounts 4211, 4311), and credits Account 500*, Unobligated Allotments. At
the time the SF-1151, Nonexpenditure Transfer Authorization, is processed,
the Departmental Accounting and Analysis Division debits this account and
credits Account 3411, Transfer Appropriations from Other Federal Agencies.
An allotment withdrawal covering the return of funds to the other agency
shall be recorded by the reverse of these entries. The balance of the
account is supported by unrescinded allotment advices. At the end of the
fiscal year, the account is closed to Account 8151, DOE Equity.
4514
Trust Funds Received (Liabilities Contra)
Definition: This account indicates the net trust funds transferred to DOE
by other parties (e.g., trust funds received from Washington Public Power
Supply System). Cash advances are received from the other party and
allotted to DOE offices responsible for handling the work to be performed.
Based on the field office Unexpended Allotment (421' or 431') collection,
machine generated entries are created by the Departmental Accounting and
Analysis Division debiting this account, and crediting Account 3351, Trust
Funds on Deposit. The balance of the account is supported by unrescinded
allotment advices. At the end of the year, the balance is closed to Account
8151, DOE Equity.
4517
Funds Borrowed from Federal Financing Bank
Definition: This account reflects funds borrowed from the Federal Financing
Bank for the current year only. It is debited for borrowed amounts and
credited when borrowed amounts are repaid. It is closed to equity at the
end of the fiscal year.
4518
Borrowing from U.S. Treasury
Definition: This account reflects current year activity only - credits for
investments and debits for borrowings - and is closed to equity at the end
of the fiscal year.
4611
Split Allotment/Appropriation Adjustments Pending
Definition: This account identifies costs financed from one appropriation
that will be reimbursed in the following month from another appropriation.
4612
Split Allotment/Appropriation Adjustments Pending--Variance
Definition: This account identifies costs financed from one appropriation
that will be reimbursed in the following fiscal year from another
appropriation. This account is used after the SF-224 for September has been
submitted to Treasury. Additionally, for the purpose of reporting Nuclear
Waste Fund (Fund Type = WD) cash transactions, this account represents the
variance between the actual cost recorded in Balance Sheet Code 4611, Split
Allotment/Appropriation Adjustments Pending, and the cumulative projection
included in the daily disbursement data reported to the Office of
Departmental Accounting and Financial Systems Development. The fund type WD
balance of this account existing at the end of any month must be
incorporated into the integrated contractor's projected cost for the
following month. Account 4611 activity for the current month plus the
account 4612 balance from the previous month will represent total integrated
contractor disbursements for the current month.
4711
Reimbursable Orders Accepted
Definition: This account represents the authorized amount of reimbursable
orders received and accepted from other Federal agencies which have not yet
been costed (normally a debit balance).
4721
Unobligated Unfilled Customer Orders
Definition: This account represents the authorized amount of reimbursable
orders received from other Federal agencies which have not yet been
obligated (normally a credit balance). This account is debited when funds
are obligated.
4731
Obligated Unfilled Customer Orders
Definition: This account represents the authorized amount of reimbursable
orders received from other Federal agencies which have been obligated but
have not been costed (normally a credit balance).
4741
Anticipated Added Factor Collections
Definition: This account represents the anticipated added factor
collections based on reimbursable orders received and accepted.
4811
Appropriation or Fund Reimbursements - Non-OFA
Definition: This account includes earnings, collections for commodities,
work, or services furnished or to be furnished, and other receipts that are
to be accounted for as additions to appropriated funds, but that do not
represent recoveries of amounts disbursed in error or other types of
appropriation refunds. For all revolving funds and some appropriate
accounts specifically authorized by law, offsetting collections are credited
to and constitute an offset within an appropriation or fund account. Such
collections are reported as financing entries in program and financing
schedules, and outlays are reported net of these amounts. At the end of the
year, the balance is closed to Account 8151, DOE Equity.
4812
Appropriation or Fund Reimbursements - Other Federal Agencies
Definition: The amount includes earnings; collections for commodities,
work, or services furnished or to be furnished; and other receipts that are
to be accounted for as additions to appropriate or revolving funds, but that
do not represent recoveries of amounts disbursed in error or other types of
appropriation refunds. For all revolving funds and some appropriation
accounts specifically authorized by law, offsetting collections are credited
to and constitute an offset within an appropriation or fund account. Such
collections are reported as financing entries in program and financing
schedules, and outlays are reported net of these amounts. At the end of the
year, the balance is closed to Account 8151, DOE Equity.
500*
Unobligated Allotments
Definition: These accounts indicate the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred. Allotments received are credited to these accounts and debited to
Unexpended Allotments (accounts 42** - 43**). All obligations incurred
against the allotments are debited to these accounts and credited to
Accounts 600*, Unpaid Obligations.
5002
Reimbursable Work Allotment - Non Federal
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for reimbursable work with non-Federal entities.
5003
Operations Allotment for Reimbursable Work - Other Federal Agencies
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for operations allotments for reimbursable work for other Federal
agencies.
5004
Plant and Capital Equipment Allotment
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for plant and capital equipment allotments.
5005
Allotments of Technology Transfer Activities
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for technology transfer activities.
5006
Allotments of
Trust Funds and Transfer Appropriations Received
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for allotments of trust funds and transfer appropriations.
5009
Operations Allotment--All Other
Definition: This account indicates the net amount of appropriated funds
made available to the DOE office against which obligations have not been
incurred for operations allotments.
600*
Unpaid Obligations
Definition: These accounts indicate the net balance of the obligations
incurred that have not been liquidated by payments. The accounts normally
have credit balances. Obligations incurred are credited to these accounts
and debited to Account 500*, Unobligated Allotments. Payments of
appropriated funds are debited to these accounts and credited to Account
700*, Disbursements. Refunds receivable are credited to these accounts and
debited to Disbursements. They are supported by files of unpaid obligation
documents, allotment and payment control sheets, etc. The accounts remain
open until obligations are paid or formally deobligated.
6002
Reimbursable Work Allotment - Non-Federal
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments or for which refund
receivable is established for operations allotments for reimbursable work
with non-Federal entities.
6003
Operations Allotment for Reimbursable Work - Other Federal Agencies
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments or for which a refund
receivable is established for operations allotments for reimbursable work
for other Federal agencies.
6004
Plant and Capital Equipment Allotment
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments and for which a refund
receivable is established for plant and capital equipment allotments.
6005
Allotments of Technology Transfer Activity
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments for technology transfer
allotments.
6006
Allotments of
Trust Funds and Transfer Appropriations Received
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments for allotments of trust
funds and transfer appropriations received.
6009
Operations Allotment--All Other
Definition: This account indicates the net balance of the obligations
incurred that have not been liquidated by payments for operations
allotments.
700*
Disbursements
Definition: These accounts include the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims. The balances (normally credits) represent the amount
of expenditure checks issued, and less collections representing refunds of
previous payments for which accounts receivable had not been recorded.
Additionally, these accounts are affected by the establishment of refund
receivables.
7002
Reimbursable Work Allotment - Non-Federal
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for operations allotments for reimbursable work with
non-Federal entities.
7003
Operations Allotment for Reimbursable Work - Other Federal Agencies
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for operations allotments for reimbursable work with
other Federal agencies.
7004
Plant and Capital Equipment Allotment
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for plant and capital equipment allotments.
7005
Allotments of Technology Transfer Activity
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for technology transfer allotments.
7006
Allotments of Trust
Funds and Transfer Appropriations Received
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for allotments of trust funds and transfer
appropriations.
7009
Operations Allotment--All Other
Definition: This account includes the accumulated net payments of
appropriated funds during the year, as evidenced by approved and paid
vouchers and claims for operations allotments.
8***
Equity Accounts
Definition: Cumulatively, these accounts represent the difference between
the assets and liabilities of the Department. Individually, each account
represents a summary of unique activities which affect equity. In addition,
the accounts are used to record the revenues and collections credited to the
U.S. Department of Treasury.
8111
Transfers Issued
Definition: This account includes the cost of materials, equipment,
services, and other items transferred to other DOE contractors, or field
offices. Detail accounts in this group are maintained by the issuing and
receiving organizations only (field office or contractor, as applicable).
Accounts (8112) maintained by the receiving organization are reciprocal to
the accounts maintained by the issuing organization and should be in
agreement with them at the end of each month. In other words, they must
balance to zero by organization and by fund type of transfer. The
Departmental Accounting and Analysis Division provides a monthly feedback of
cumulative transactions in summary form to each field office for review and,
where applicable, corrective action. Any corrections, including
out-of-balance problems, are to be resolved prior to month-end closing. The
accounts are eliminated in the preparation of consolidated statements. At
the end of the year, the accounts, which normally have debit balances, are
closed to Account 8151, DOE Equity (or to Account 8125, Total Investment
with Integrated Contractors). At fiscal yearend, the closing of amounts
recorded by contractors in this account are accomplished by the Departmental
Accounting and Analysis Division with an offset of Account 8125. At this
time, the reciprocal investment account entry in this same amount is
established by the Departmental Accounting and Analysis Division in the
field office accounts with the offset to Account 8151. Corresponding
entries are to be made at the contractor and field office levels, but these
entries are to be limited to local use only and are not to be included in
the field office FIS submissions to Headquarters.
8112
Transfers Received
Definition: This account includes the cost of materials, equipment,
services, and other items transferred from other DOE contractors, or field
offices. Detail accounts in this group are maintained by the issuing and
receiving organizations only (field office or contractor, as applicable).
Accounts (8111) maintained by the receiving organization are reciprocal to
the accounts maintained by the issuing organization and should be in
agreement with them at the end of each month. In other words, they must
balance to zero by organization and by fund type of transfer. The
Departmental Accounting and Analysis Division will provide a monthly
feedback of cumulative transactions in summary form to each field office for
review and, where applicable, corrective action. Any corrections necessary
to product transfers must be resolved with the data submission of the
following month. Transfers, other than product, are edited and corrected if
necessary, during the monthly editing process prior to FIS update. The
accounts are eliminated in the preparation of consolidated statements. At
the end of the year, the accounts, which normally have debit balances, are
closed to Account 8151, DOE Equity (or to Account 8125, Investment with
Integrated Contractors). At fiscal yearend, the closing of amounts recorded
by contractors in this account are accomplished by the Departmental
Accounting and Analysis Division with an offset of Account 8125. At this
time, the reciprocal investment account entry In this same amount Is
established by the Departmental Accounting and Analysis Division in the
field office accounts with the offset to Account 8151. Corresponding
entries are to be made at the contractor and field office levels, but these
entries are to be limited to local use only and are not to be included in
the field office FIS submissions to Headquarters.
8113
Nonreimbursable Transfers to Other Federal Agencies
Definition: This account includes the net book cost of property, and cost
of services transferred to other Federal agencies that are not to be covered
by fund transfers. A separate identification is maintained for each agency.
At the end of the year, the account is closed to Account 8151, DOE Equity
(or to Account 8125, Investment with Integrated Contractors, by contractor).
Examples of transactions included in this account are weapons depreciation
applicable to deliveries of components to the Department of Defense under
working fund and transfer appropriation agreements, depreciation applicable
to chemical processing of fuel elements, and the difference between
historical and current cost of SS materials in fuel elements returned to
DOE.
8114
Nonreimbursable Transfers from Other Federal Agencies
Definition: This account includes the net book cost of property and the
cost of services transferred from other Federal agencies that are not to be
covered by fund transfers. A separate identification is maintained for each
agency. At the end of the accounting period, the account is closed to
Account 8151, DOE Equity (or to Account 8125, Investment with Integrated
Contractors, by contractor). Reimbursable transfers are handled through
Account 3122, Accounts Payable--Other Federal Agencies. Examples of
transactions included in this account are transfers of stores and plant and
equipment.
8115
Intrareporting Unit Transfers
Definition: This account is to be used for transfers of items between
contract identification codes or site codes within the same reporting
organization. Entries in the account must net to zero within each fund
type, financial plan code, and reporting unit. At yearend, the account is
closed in contractors accounts to Account 8125, Investment with Integrated
Contractors, and by the field offices to Account 8151, DOE Equity. When
utilized by contractors involved in Uranium Supply and Enrichment Activities
(USEA), care should be taken at report dates to distribute reciprocal
entries to Account 8123, Current Year Payments with Integrated Contractors,
as appropriate, in order that the reciprocating balances remaining in
Account 8115, accounts of the same reporting unit will represent actual
transfers of items, such as equipment, between USEA and non-USEA functions
of the same organization.
8118
Borrowing from U.S. Treasury
Definition: This account represents amounts borrowed from the U.S.
Treasury.
8123
Current Year Payments with Integrated Contractors
Definition: This account reflects the net amount of funds provided to
integrated contractors during a given fiscal year. At yearend, the balance
in account 8123 is closed to account 8124, Current Year Audited Cost with
Integrated Contractors.
8124
Current Year Audited Cost with Integrated Contractors
Definition: After audit and acceptance by the field office of all or a
portion of the contractor's certified accounting for a given period, account
8124 is credited and account 8125, Investment with Integrated Contractors,
is debited to reflect the contractor's certification of next expenditures
accrued. If there are no subsequent adjustments, this entry reflects
interim acceptance (subject to later audit) of the contractor's net cost of
operations, plus increases (or minus decreases) in non-cash assets, minus
any increases (or plus decreases) in accumulated depreciation and allowances
for losses on accounts receivable and inventories. After these entries are
made, the balance in Balance Sheet Code 8124 represents the amount of
contractor charges for which an accounting has not been made to and accepted
by DOE.
8125
Investment with Integrated Contractors
Definition: After audit and acceptance by the field office of all or a
portion of the contractor's certified accounting for a given period, account
8124, Current Year Audited Cost with Interacted Contractors, is credited and
account 8125, Investment Account with Integrated Contractors, is debited to
reflect the contractor's certification of net expenditures accrued. If
there are no subsequent adjustments, this entry reflects interim acceptance
(subject to later audit) of the contractor's net cost of operations, plus
increases (or minus decreases) in non-cash assets, minus any increases (or
plus decreases) in accumulated depreciation and allowances for losses on
accounts receivable and inventories. After these entries are made, the
balance in account 8124 represents the amount of contractor charges for
which an accounting has not been made to and accepted by DOE.
8131
Program Costs Capitalized--Inventories
Definition: This account summarizes the fund and non-fund capital costs
associated with inventory production which is budgeted as a mission/resource
activity. All such costs are capitalized as non-fund items to their
respective asset accounts. At the end of the year, the balance by fund-type
code is closed to account 8151, DOE Equity (or to account 8125, Investment
with Integrated Contractors, by contractor).
8132
Net Cost of Operations
Definition: Through the use of budget and reporting classifications, this
account summarizes operating costs and revenues. All programs costs, other
costs, other income, extraordinary charges and credits, and adjustments
applicable to prior years are included in this account. The balance, the
net cost of operation, is closed to account 8151, DOE Equity, at the end of
the year (or to account 8125, Investment with Integrated Contractors, by
contractor).
8133
Program Costs Capitalized--Plant and Capital Equipment
Definition: This account summarizes the fund and non-fund capital costs
associated with plant and equipment activities. All such costs are
capitalized as non-fund items to their respective asset accounts. At the
end of the year, the balance by fund-type code is closed to account 8151,
DOE Equity (or to account 8125, Investment with Integrated Contractors, by
contractor).
8139
Deferred Cost
Definition: This account is the contra to account 3999--Liabilities
Requiring Future Funding. Account 8139 should be debited to reflect
unfunded costs incurred that meet the criteria established under account
3999. Account 8139 requires a budget and reporting (B&R) number; therefore,
use the first four positions of the appropriate B&R number if it is known
or, if it is unknown, use B&R YN01. Accounts 8139 and 3999 should be
reversed when costs are transferred to a funded appropriation.
8149
Other Monthly Nonfund Changes
Definition: Other monthly non-fund changes are reported in Balance Sheet
Code 8149 for balancing purposes. Account activity may represent a
balancing entry for product transfers reported on a monthly basis or
non-fund data regarding long-term receivables and deferred credits or fund
returned to Treasury. The account is used on an interim basis with any
balances reclassified by the close of the fiscal year.
8151
DOE Equity
Definition: The Government's equity in the net assets of a field office is
reflected in the net total of the balances of all the accounts in the DOE
Equity group of accounts. Within each fund-type code, the following
accounts are closed at fiscal yearend to Account 8151, DOE Equity.
Account Title
4511 Funds Returned to U.S. Treasury
4513 Transfer Appropriations Received (Liabilities Contra)
4514 Trust Funds Received (Liabilities Contra)
4517 Funds Borrowed from Federal Financing Bank
4518 Borrowing From U.S. Treasury
4811 Appropriation or Fund Reimbursements - Non OFA
4812 Appropriation or Fund Reimbursements - Other Federal
Agencies
700* Disbursements
8111 & 8112 DOE Transfers Issued and Received
8113 & 8114 Nonreimbursable Transfers to and from Other Federal
Agencies
8115 Intrareporting Unit Transfers
8125 The sum of each office's integrated contractors closings
to Account 8125, Investment with Integrated
Contractors
8131 Program Costs Capitalized--Inventories
8132 Net Cost of Operations
8133 Program Costs Capitalized--Plant and Capital Equipment
8159
Future Funding Requirements
Definition: Account 8139 will close into account 8159 at yearend. The
cumulative balance of account 8159 will represent the total future funding
requirements for the Department.
99**
Memorandum Accounts
Definition: This series of accounts represent statistical data not
otherwise available within account balances. These accounts are not used
for balance sheet presentation.
991*
Contractor Encumbrances--Plant and Equipment Only
Definition: These accounts represent contractor encumbrances for the
acquisition of plant and capital equipment items.
9911
Outstanding Contractor Encumbrances
Definition: This credit balance account represents uncosted balances under
contracts awarded by the integrated management and operating (M&O)
contractor and uncosted balances related to other integrated M&O contractor
liabilities. Encumbrances consist of uncosted balances of purchase orders
issued; contracts and subcontracts awarded, including the full liability
under lease purchases and capital leases; termination costs for
incrementally funded firm-fixed-price contracts, operating lease agreements,
and multiyear service contracts that contain termination clauses; and other
agreements for the acquisition of goods and services not yet received and
uncosted balances related to other integrated M&O contractor liabilities.
Encumbrances include uncosted balances of work orders or authorizations
issued to integrated M&O construction contractors, provided that such work
is specific in scope and has clear milestones or tangible deliverables.
9915
Contra Debits--Outstanding Contractor Encumbrances
Definition: This debit balance account provides a contra balance to Account
9911, Outstanding Contractor Encumbrances.
992*
Interest Expense on Capital Leases
Definition: This self-balancing group of accounts is used to record
interest expense on capital leases in accordance with Department of Energy
Acquisition Regulation Part 970.3102-15(c)(3).
9920
Interest Expense on Capital Leases
Definition: This is a memorandum account for recording the interest expense
on capital leases in accordance with Department of Energy Acquisition
Regulation Part 970.3102-15(c)(3). It is ffor informational use only and
does not replace the debit to Account 8132, Net Cost of Operations. At the
end of each fiscal year, the balance, along with Account 9921, Interest
Expense on Capital Leases (Contra), will be reduced to zero through a
machine-generated entry. Access to historical data will still be available
through the online query capabilities.
9921
Interest Expense on Capital Leases (Contra)
Definition: This credit balance account provides a contra balance to
Account 9920, Interest Expense on Capital Leases, which was established in
accordance with Department of Energy Acquisition Regulation Part
970.3102-15(c)(3). At the end of each fiscal year, the balance in this
account, along with the balance in Account 9920, will be reduced to zero
through a machine-generated entry. Access to historical data will still be
available through the online query capabilities.
9922
Escrow Fund Deposits
Definition: The balance in this account represents amounts placed in a
trust or escrow account by a non-Federal agency. These funds are held
outside of DOE. This account is debited upon a field finance office
receiving documentation which confirms the deposit. The contra account is
9923, Escrow Fund Established.
9923
Escrow Fund Established
Definition: This is the contra memorandum account to Account 9922, Escrow
Fund Deposits. This account is credited when the field finance office
receives documentation confirming a deposit to an escrow account.
994*
Receipts and Disbursements
Definition: This self-balancing group of accounts is used to record SF-224,
Statement of Transactions, and SF-1221, Foreign Statement of Transactions,
activity by Agency Location Code (ALC) for the Department.
9941
Receipts and Disbursements Control
Definition: This account reflects the total of receipt and disbursement
(SCC = 21) activity on each ALC SF-224, Statement of Transactions within the
Department. Additionally, foreign transactions (SF-1221, Foreign Statement
of Transactions, SCC = 20) are recorded using the foreign location code ALC.
9942
Receipts and Disbursements Control (Contra)
Definition: This is a contra memorandum account to Balance Sheet Code 9941,
and reflects net activity of each ALC SF-224, Statement of Transactions,
within the Department along with the net foreign ALC.
996*
Incentive Financing Authorization/Authority
Definition: This self-balancing group of general ledger control accounts is
used to record and control the annual limits placed on the total funded and
unfunded authority to issue loan guarantees. The funded portions of loan
guarantees allotted and issued are recorded in the 4***, 500* and 600*
series of accounts.
9961
Guarantee Limit Authority
Definition: This balance represents the loan guarantee authority
appropriated to the Department.
9962
Apportioned Authority
Definition: This balance represents the loan guarantee authority
apportioned to the Department by the Office of Management and Budget.
9963
Unapportioned Authority
Definition: This balance represents the loan guarantee authority
appropriated but not apportioned.
9964
Loan Guarantee Allotment
Definition: This balance represents the apportioned loan guarantee
authority that has been allotted by the Office of Budget. The account is
debited in Field Office accounts and credited on the Departmental Control
Accounts.
9965
Loan Guarantee Authority
Definition: This balance is used as the Contra Account for 9964. The
balance represents the total loan guarantee authority issued by allotment.
9966
Loan Guarantee Issued
Definition: This balance represents the total loan guarantees issued
against the current allotments. The entries to this account make
corresponding reductions to the balances in Account 9965, Loan Guarantee
Authority. Entries are made to accounts 500* and 600* to record the
obligation of the funded portion of the loan guarantee when and if a loan
default occurs.
CHAPTER II
FINANCIAL CODES
1. INTRODUCTION.
a. Background. The Financial Information System/U.S. Government
Standard General Ledger Chart of Accounts and Related Codes Manual
(FIS/SGL Manual) describes the financial codes and data requirements
for the monthly submission of data by the finance offices to the
Financial Information System (FIS) and its U.S. Government Standard
General Ledger (SGL) module and provides definitions and related
information concerning the valid codes that can be used. By the
fifth workday of every month (except for October and November
schedules established at fiscal yearend), each Field Element Chief
Financial Officer (Field CFO) (excluding power marketing
administrations (PMA's)) and each integrated contractor is required
to electronically transmit a self-balancing trial balance to FIS for
consolidation and reporting of the Departments' financial activity
for the period. PMA financial data and FIS data are crosswalked to
the SGL chart of accounts. The crosswalked data are merged in a
central file once a month by the 10th workday to produce reports for
central control agencies, such as the Department of the Treasury and
the Office of Management and Budget.
b. Purpose. This chapter establishes the authority for the
Department's FIS/SGL Manual and presents an overview of financial
code requirements for the monthly submission of data to FIS. This
chapter includes crosswalk references and defines codes unique to
the electronic submissions of data provided by the PMA's into the
SGL file.
c. Applicability. The applicability of this chapter is specified in
DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, "Introduction,"
paragraph 1. Contractors performing work for the Department and
whose accounts are integrated with those of DOE shall fulfill the
following conditions:
(1) Follow commercial accounting practices in day-to-day
operations,
(2) Comply with the specific terms and conditions contained in
their contracts, and
(3) Record and report monthly DOE contractual activity in
accordance with the Department's system criteria described in
this chapter.
d. Inquiries. The Departmental Accounting and Analysis Division
(CR-42) is responsible for the maintenance of the FIS/SGL Manual.
Changes and updates will be made to the manual as needed, but at
least once a year. Changes will be numbered by fiscal year,
consecutively within each fiscal year. Inquiries should be
addressed to the Departmental Accounting and Analysis Division.
e. Policy. It is the Department's policy to report and record
financial activity in accordance with the General Accounting Office
Policy and Procedures Manual for Guidance of Federal Agencies, title
2; Office of Management and Budget guidance; the Treasury Financial
Manual; and generally accepted accounting principles. Additionally,
PMA's are required to record and report financial activity in
accordance with the requirements of the Federal Energy Regulatory
Commission. To accomplish this objective, the Department uses the
uniform reporting requirements defined in this chapter.
f. Financial Information System Record Format. The positions referred
to in the following paragraphs are positions in the FIS input record
(see attachment II-13 of the FIS/SGL Manual for a copy of the
format).
2. REPORTING SOURCE CODE (positions 1 through 4) consists of the office
code, the reporting unit, and the site code, which identify the source
of a reported financial data record. Appropriated operating expenses
are identified by where the work is performed. Plant and capital
equipment costs and obligations are identified by the location of the
project or by where the equipment is used. Stores inventory activity is
identified by location. Attachment II-1 of the FIS/SGL Manual lists
valid office codes, reporting units and site codes. If additional codes
are required to identify sources of records, reporting organizations
should propose additional codes to the Departmental Accounting and
Analysis Division for its approval.
a. Office Code (the first two alphabetic characters) identifies the
responsible Field CFO or PMA that originated the data record. All
accounts within each group of records bearing the same office code
constitute a self-balancing trial balance.
b. Reporting Unit (the third alphanumeric character) identifies the
specific organization unit (field office, integrated contractor, or
multiprogram laboratory).
c. Site Code (the fourth alphanumeric character) places a geographical
tag on financial data records. This code is not significant alone.
When a specific site code is used with an office code and a
reporting unit, it identifies uniquely the specific geographical
location of the reported activity. When site code zero is used, the
geographical location is obtained from the Procurement and
Assistance Data System (PADS). All data submitted from locations
other than PMA's must designate a site code. A specific site code
is required for multilocation integrated contractor data only.
Specific site codes or site code 0 can be used for all other data.
The PMA's are not required to provide site code designations for
records submitted using the SGL chart of accounts.
3. BALANCE SHEET CODE (positions 5 through 8) is defined in the DOE Chart
of Accounts (Chapter I, "Balance Sheet Codes"), which provides the basic
structure of the Department's official accounting records. The Chart of
Accounts incorporates proprietary, budgetary, and Departmental Control
accounts that are self-balancing. The PMA's are not required to provide
balance sheet code designations for records submitted using the SGL
chart of accounts. Attachment II-2 of the FIS/SGL Manual provides the
code, definition, related SGL account code, table of related FIS codes,
restrictions on use of the account, and the associated FIS edit for each
code.
4. STATUS CODE (positions 9 through 10) is used to identify either the line
number of the SF-132, "Apportionment and Reapportionment Schedule," or
the "use" status or condition of inventory or plant and equipment, as
well as certain changes in plant and equipment, accounts. The nature of
associated data determines the status code used. The PMA's are not
required to provide status code designations for records submitted using
the SGL chart of accounts. Attachment II-3 of the FIS/SGL Manual
contains a list of the valid codes, their titles, and their complete
definitions.
5. ACCOUNTING TYPE CODE (positions 11 through 13) is a dual-purpose field,
serving the functions described below.
a. Asset Type codes are used to subdivide inventories and plant and
equipment by specific classifications for control and reporting.
Attachment II-4 of the FIS/SGL Manual provides a listing of all
valid codes, titles, and definitions. The PMA's are not required to
provide asset type designations for records submitted using the SGL
chart of accounts.
b. Object Classification. The Office of Management and Budget has
defined object classification codes in Office of Management and
Budget Circular A-11, "Budget Preparation," as a method of
classifying obligations according to the types of services,
articles, or other items involved, for example, personal services,
supplies and materials, or equipment. DOE may define subobject
classifications as required by its activities. Attachment II-5 of
the FIS/SGL Manual provides a listing of all valid object and
subobject classifications with definitions.
6. FUND TYPE CODE (positions 14 through 15) provides an abbreviated method
of designating the U.S. Department of the Treasury account symbol for
appropriated funds or other subdivisions for nonappropriated funds. The
numbering convention is shown below. Attachment II-6 of the FIS/SGL
Manual contains a complete list of valid codes; appropriation symbols;
titles; and, for the nonfund accounts, definitions.
a. The first characters carry the following meanings:
(1) A letter designates a funded record or an activity for which
the Department has been appropriated funds.
(2) "2" designates reimbursable work for a non-Federal entity
(limitation .92).
(3) "3" designates reimbursable work for another Federal agency
(limitation .93).
(4) "4" designates a transfer appropriation received.
(5) "5" designates activity not otherwise funded, or nonfund
activity.
(6) "8" designates a transfer appropriation issued.
b. When the first character is alpha, then the second characters carry
the following meanings:
(1) A letter designates a no-year appropriation (except for "M").
(2) A digit designates the fiscal year in which the annual
appropriation can legally incur obligations. For multiyear
appropriations, this digit corresponds to the last digit of the
last fiscal year for which the appropriation is available for
obligation.
(3) "M" designates an annual merged account.
7. SUMMARY CLASSIFICATION CODES (positions 16 through 17) provide for the
classification of accounting transactions by type of event for control
and reconciliation with source documentation and reporting. A complete
listing of valid codes with titles and definitions is contained in
Attachment II-7 of the FIS/SGL Manual .
8. BUDGET AND REPORTING CLASSIFICATION (positions 18 through 26) are
classifications that parallel DOE activities and are prescribed for the
formulation of budgets; for the reporting of obligations, costs, and
revenues; and for the control and measurement of actual execution versus
budgeted performance. Changes may be proposed when there is a change in
mission or resource, and they must be approved by the Chief Financial
Officer (CR-1) prior to implementation. Classifications of no-year data
are recast into the structure for current-year classifications to permit
correct computation of ending uncosted obligations. A complete listing
of budget and reporting classifications is maintained by and available
from the Cash Management and Funds Control Branch (CR-433).
9. CONTRACT IDENTIFICATION CODE (CID; positions 27 through 33) has the
twofold purpose: (1) to incorporate the financial status of specific
contractual instruments into the financial data file and (2) to identify
financial data that can be made available through an interfacing link to
PADS. Field office activity should be coordinated to ascertain that a
report of procurement action is processed under PADS by the 4th workday
of the month following the period in which the first financial
transactions are recorded.
a. Procurement actions to be identified ("type of work" designations
are consistent with instructions for PADS):
(1) All prime research and development procurement actions (type of
work 3).
(2) All prime procurement actions of $25,000 or over for
architect-engineering services, onsite construction, operating
contractors, and other programmatic activities; these actions
include any whose aggregate amount (including modifications)
exceeds $25,000.
(3) All actions with prime integrated contractors.
(4) All prime procurement actions with educational and nonprofit
institutions, excluding program direction activity.
(5) All procurement actions with contractors listed in the "Goods
and Services on Order" (GSO) section of the Agency Financial
Plan.
b. Records requiring CID's are defined below. These records must
contain a specific CID in accordance with paragraph 9a or designate
a CID of 9999999.
(1) All integrated contractor records must contain the specific
CID.
(2) The following field office information:
(a) All records requiring information by CID for reporting or
management purposes, such as in the following accounts:
144*, Accounts Receivable--Reimbursements
1544, Allowance for Loss on Accounts Receivable--
Reimbursements
16**, Inventories--Materials and Supplies
1711, Allowance for Loss on Stores Inventory
24**, Collateral Funds and Other Deposits
600*, Unpaid Obligations
8113, Nonreimbursable Transfers to Other Federal Agencies
8114, Nonreimbursable Transfers From Other Federal
Agencies
8131, Program Costs Capitalized--Inventories
8132, Net Cost of Operations
8133, Program Costs Capitalized--Plant and Capital
Equipment
(b) All funded activity affecting contracts listed in the GSO
attachment in the Agency Financial Plan shall be
identified specifically in the following accounts:
113*, Advances
143*, Accounts Receivable--Refunds
144*, Accounts Receivable--Reimbursements
15**, Allowance for Loss on Accounts Receivable
16**, Inventories--Materials and Supplies
1711, Allowance for Loss on Stores Inventory
18**, Prepayments
24**, Collateral Funds and Other Deposits
31**, Accounts Payable
32**, Accrued Expenses
391*, Deferred Credits
(3) Integrated contractor-equity records in accounts 8123, 8124,
and 8125.
(4) If the field office elects, specific CID codes may be shown
for all entries in the working-capital and other asset
accounts for the types of work listed in paragraph 9a (instead
of restricting the specific identifications to the contractors
listed in the GSO attachment of the Agency Financial Plan).
Also, items may be identified in other accounts or in nonfund,
fund type codes by specific CID's (provided that the
procurement actions so identified are included in the types of
work shown in Paragraph 9a) or by the nonspecific CID,
9999999.
c. Specific CID's consist of seven characters. In using the full
contract numbers prescribed, delete the nonsignificant characters,
such as hyphens, spaces, slashes, and parentheses, and use the last
seven alphanumeric characters of the official contract number,
starting from the rightmost character.
d. PMA's are not required to use CID's to identify records when
submitting data using the SGL chart of accounts.
10. FINANCIAL PLAN CODE (positions 37 through 38).
a. The financial plan codes are used to designate the specific
organizational entities that are used in the approved funding
programs for allotments and are used in the financial systems to
separate data by organization.
b. All accounting transaction records reported by a field office that
are funded by a multiprogram laboratory financial plan shall include
the laboratory's financial plan code. Such activities include all
appropriated fund accounts and current account activities with the
laboratory.
c. All nonfund (fund type code 51) plant and capital equipment
additions (account 8133; budget and reporting program 35 or 39;
status code 12; and summary classification codes 41, 77, 90, or 93)
should be identified with the same financial plan code used for
recording corresponding fund costs.
d. Attachment II-8 of the FIS/SGL Manual contains a listing of all
valid financial plan codes associated with their respective
organization titles.
11. SUPPLEMENTARY DATA CODES (positions 39 through 53) provide a means to
identify data not otherwise covered. Attachment II-9 of the FIS/SGL
Manual contains a listing and descriptions of the valid codes to be
used as supplementary data references. Supplementary data codes are not
required on records submitted by PMA's using the SGL chart of accounts.
12. SECURITY CLASSIFICATION (position 54). Each record submitted to FIS
must include a security classification code. It is important that each
record be evaluated as to its specific classification in accordance with
approved classification guides, rather than under blanket criteria that
may tend towards overclassifying some individual records in a group of
records simply because they are included with records of higher
classification. Attachment II-10 of the FIS/SGL Manual provides a
listing with definitions of the valid security classifications used in
the official accounting records.
13. OTHER PARTY IDENTIFICATION (positions 55 through 58) when required,
identifies the second party to a transaction. For example, this may be
the other office involved in an interoffice transfer, the other
reporting unit in an intraoffice transfer, the office involved in the
transferring of opening balances related to the transfer of contract
responsibility, or the customer involved in a sale or a lease. This
code also provides a supplemental data identification under
well-defined rules not in conflict with the above examples, as follows:
a. The cost of irradiation units transferred from the Idaho Operations
Office to other DOE organizations shall be identified by use of the
other party identification code. When Idaho transfers irradiation
unit costs, the transfer voucher will indicate the name of the test
reactor, and the FIS entry of the distribution credit under the
account Net Cost of Operations shall include as other party
identification the transferee's reporting source code (with a
trailing zero). When the transferee records the cost portion of the
entry, it will include in the FIS record the other party
identification of the test reactor source of the irradiation unit
costs, as follows:
Test Reactor Other Party Identification
MTR, ETR, ATR IUID
GETR IUGE
BWTR IUBW
The above other party identification codes are distinctly for use on
irradiation unit transfers and may not be used for other types of
transfers involving EG&G Idaho, Inc., or other companies.
b. For administrative transfers of completed plant and equipment and
accumulated depreciation, the other party identification code is
required to identify the second party to the transfer. The other
party identification code for all DOE reporting source code
organizations is formed by adding a trailing zero to the
organization code-reporting unit combined codes. For example,
Richland Operations Office would be RL90; ORNL would be OR20; and
EG&G, Inc., would be NVBO. All valid other party identification
codes and their associated organizations are listed in Attachment
II-11 of the FIS/SGL Manual. If any additional codes are required,
organizations shall propose additional codes to the Departmental
Accounting and Analysis Division for its approval. The OPI code is
not required on records submitted by the PMA's when they are using
the SGL chart of accounts.
14. AMOUNT (positions 59 through 70) identifies the dollar amount of the
record.
15. CORRECTION CODE (position 71) identifies a specific type of correction
record. The code established for field office use is F; however, the
code should be used only for corrections submitted because of errors
disclosed by FIS editing procedures and only when offices are
specifically instructed to use it. The correction code should be
inserted in the record that is intended to reverse out a record in the
FIS file. In positions 1 through 58 the reversal record must be
identical with the record to be reversed. All other records, including
the corrected record, should be blank in the correction code field.
16. U.S. GOVERNMENT STANDARD GENERAL LEDGER ACCOUNT NUMBER. SGL is a
Government-wide chart of accounts. It was developed by an interagency
team and is required for use by all agencies by the Treasury Financial
Manual. DOE uses this chart of accounts in FIS and at the PMA's through
conversion programs using crosswalk tables. It is not currently
required on FIS data input records submitted by Departmental Integrated
Standardized Core Accounting System (DISCAS) locations. All FIS/SGL
records contain a six digit numeric field in positions 72 through 77.
This is a two-part field, with the first four positions corresponding
directly to the account numbers defined in SGL and the last two
positions assigned by the Departmental Accounting and Analysis Division.
The last two positions are referred to as "the DOE subaccount number."
These numbers were assigned in such a way as to retain the level of
detail traditionally present in the FIS data base and to ensure that the
Department maintained sufficient flexibility to properly manage its
financial activity. Attachment II-12 of the FIS/SGL Manual provides a
cross-reference between SGL and the Department's charts of accounts
Additional cross-references are found in attachment II-2 of the FIS/SGL
Manual.
CHAPTER III
ACCOUNTING ENTRIES
1. INTRODUCTION. The Standardized Pro Forma Accounting Transactions (SPAT)
Current Practice--Pro Forma Entries Report provides a comprehensive
presentation of the accounting entries used by the Department. It
provides all debit and credit entries along with the related codes
required by the Financial Information System, which are described in
Chapter II, "Financial Codes." Additionally, a SPAT T-account report
provides a T-account presentation of all balance sheet codes used in the
SPAT Current Practice--Pro Forma Entries Report with reference to the
journal entries that use these codes.
2. PURPOSE. This chapter establishes the authority for the Department's
accounting entries for the field Departmental Integrated Standardized
Core Accounting System, the Departmental Control Account, yearend
closing, and integrated contractors. The actual accounting entries or
transactions are officially maintained in the SPAT Current Practice--Pro
Forma Entries Report.
3. APPLICABILITY. The applicability of this chapter is specified in DOE
2200.4, ACCOUNTING OVERVIEW, Chapter I, "Introduction," paragraph 1.
4. INQUIRIES. The Departmental Accounting and Analysis Division (CR-42) is
responsible for the maintenance and distribution of SPAT reports.
Inquiries should be addressed to the Departmental Accounting and
Analysis Division.
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