Financial Section

Message from the Chief Financial Officer

Principal Financial Statements and Related Notes

Consolidated Balance Sheets

Consolidated Statements of Net Cost

Consolidated Statements of Changes in Net Position

Combined Statements of Budgetary Resources

Consolidated Statements of Cash Flows (Indirect Method)

Note 1. Summary of Significant Accounting Policies

Note 2. Fund Balance with Treasury

Note 3. Non-Entity Assets

Note 4. Property, Plant, and Equipment, Net

Note 5. Liabilities

Note 6. Deferred Revenue

Note 7. Actuarial Liability

Note 8. Leases

Note 9. Post-Employment Benefits

Note 10. Earmarked Funds

Note 11. Intragovernmental Costs and Exchange Revenue

Note 12. Program Costs

Note 13. Program Costs by Category and Responsibility Segment

Note 14. Commitments and Contingencies

Note 15. Reconciliation of Net Cost of Operations to Budget

Independent Auditors' Report

Report of Independent Auditors - Cover Letter

Report of Independent Auditors

Exhibit I – Significant Deficiencies

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