Beginning in FY 2003, DOI guidance on the preparation of financial statements will be updated on an "as
needed" basis. Prior chapters not re-issued are considered to be in effect.
Please contact Pat Halseth at (202) 208-4703 if you have any questions concerning the guidance.
Transmittal Memorandum
Guidance on the Preparation of FY 2002 Financial Statements
Updated Chapters:
Table of Contents (revised July 19, 2003)
Chapter 1, "General Guidance" (revised April 15, 2003)
Chapter 2, "Balance Sheet"(revised June 30, 2003)
Chapter 3, "Statements of Net Cost and Changes in Net Position (Flow Accounts)" (revised June 30, 2003)
Chapter 4, "Statements of Budgetary Resources and Financing" (revised July 1, 2003)
Chapter 5, "Notes to the Financial Statements" (revised September 2005)
Chapter 6, "Eliminations, Reconciliations & Confirmations" (revised
August, 2007)
Chapter 7, "Other Accounting Issues" (June 9, 2003)
Chapter 8, "Analytics and Review Procedures" (June 30, 2003)
Chapter 9, "Hyperion Enterprise Processes & Responsibilities" (revised May 25, 2005)
Chapter 10, "Segment Reporting, GPRA Performance Measures, and Cost Accounting" (revised June 30, 2003)
Chapter 11, "Management's Discussion and Analysis" (revised April 15, 2003)
Chapter 12, "Stewardship Reporting" (revised June 2007)
Chapter 13, "Stewardship Investments" (revised June, 2007)
Chapter 14, "Federal Agencies' Centralized Trial Balance (FACTS) Reporting" (revised June 2, 2003)
Chapter 15, "Audit Process Guidance" (June 30, 2003)
Chapter 16, "Role of Financial Statement Guidance Team" (April 15, 2003)
Chapter 17
Chapter 18
Appendix A, "Key Milestones"
(revised May 2008)
Appendix D, "Deferred Maintenance Data Request" (revised July 10, 2003)
Appendix E, "Accruals, Estimates and Undelivered Orders" (revised July 2, 2003)
Appendix F, "Information on Legal Claims and Assessments" (revised July 10, 2003)
Appendix H, "Posting of Post Close Adjustments to Core Financial Statements" (revised June 6, 2003)
Appendix I, "CFO Financial Statement Analytic Relationships" (revised June 6, 2003)
Appendix J, "List of Hyperion Reports" (revised June 6, 2003)
Appendix K, "Stewardship Assets Data Request" (revised June 2007)
Appendix L, "Budget Sub-Function (BSF) Codes" (revised June 2, 2003)
Appendix M, "Fund Type Codes" (revised June 2, 2003)
Appendix N, "Master Appropriation File (MAF) Data Verification Request Form" (revised June 2, 2003)
Appendix O, "FACTS II Key Milestones" (revised June 2, 2003)
Appendix P, "FACTS II Points of Contacts" (revised June 2, 2003)
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