DOE O 2200.8B, Accounting Systems, Organizations and Reporting

DOE 2200.8B 6-8-92 THIS PAGE MUST BE KEPT WITH DOE 2200.86, ACCOUNTING SYSTEMS, ORGANIZATIONS, AND REPORTING. DOE 2200.8B REVISES DOE 2200.8A TO REFLECT ORGANIZATIONAL TITLE, ROUTING SYMBOL, AND OTHER EDITORIAL REVISIONS TO INCORPORATE CHANGES REQUIRED BY SEE-6. NO SUBSTANTIVE CHANGES HAVE BEEN MADE. —— — . 9 ● . — U.S. Depatiment of Energy Washington, D.C. ORDER DOE 2200. 8B I 6-8-92 SUBJECT: ACCOUNTING SYSTEMS . ORGANIZATIONS, ANO REPORTING 1. 2. 3. 4. 5. 6. 7. 8. ~. To provide the t)epartmentof Energy (DOE) requirements forreportfngto - external agencies and for internal reporting from field elements and the Head- quarters Financial Information System, andto providean overview of the Department’s organizational structure. L&l##M. DOE 2200.8A. ACCOUNTING SYSTEMS, ORGANIZATIONSO AND REPORTINGO - - . S.W?E. The provisions ofthfs Order apply toall Departmental elements and Integrated contractors performing work for the Departmental provided bylaw and/or contract and as implementedby the appropriate contracting officer. AMMJJ. (See DOE 2200.4, ACCOUNTING OVERVIEW. P. I-1. paragraph l.) ~. DOE 2200.4. Attachment 2. ‘References,” provides a consolidated Iisting of authoritative reference sources for all subjectmatter contained in the accounting directives (DOE 2200 series). QBJKW5. To ensure that financial reporting ls performed consistently and timely within the Department. ~. DOE 2200.4, Attachment 1, “Definitions,” provtdes a consolidated glossary of financial terms used fnthe accounting directives. In some instances atermmay redefined withfn the text of an Order wherelts useis lfmited to the immediate text. ~. DOE 2200.4, Chapter III, responsfbilfties for accounting dfrectfves BY ORDEROF ‘ME SECREMRY OF ENERGY: ‘Responsfbflftfes,- contafns the DoNALDw. PEAIwM, JR . Acting Dixector. .Mnuustiatian andHunan Resourcel@w3’==t DISTRIBUTION: INITIATED BY Al 1 Departmental Elements Offf ce of Chfef Financfal (Jff{cer . . — . 0 . . . . - 6-8-92 DOE2200.8B . . UBIFOFCMIENIS TFR I - A~ SYSTF~ 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ● ● ● “ ● “ 1-1 a. Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● . ● . . . ● ● ● 1-1 b. Applfcabllfty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-1 2. Pollcfes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● . . . . “ “ . 1-1 3. DecentralfzedOrganfzation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-2 a. Departmental Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2 (1) Overview of the Department’ s Accounting Structure . . . . . . . . . . . I-2 (2) Functions of Offfceof Chfef Financial Offfcer Organizations . . . . . I-2 b. Field Element Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3 (1) Overvfew of the Ffeld Account~n9 Structure . . . . . . . . . . . . . . . . I-3 (2) Relatfonshfp wfth Other Ffeld Elements . . . . . . . . . . . . . . . . . . I-4 (3) Relationship wfth Integrated Contractors . . . . . . . . . . . . . . . . . I-4 c. Integrated Contractors . . . . . . . . . . . . . . . . . . . . ● . . . . . ● . ● ● ● 1-4 (1) Operational Relatfonshlpw~th DOE . . . . . . . . . . . . . . . . . . . . . I-4 (2) Reciprocal Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-5 (3) VoucherAccountfng for Net Expenditures Accrued . . . . . . . . . . . . . I-5

d. Power Marketing Admfnfstratfons . . . . . . . . . . . . . . . . . . . . . . . . . I-8 ● (1) Flfssfon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-8 (2) Ffnancfal Relatfonshfp to the Department . . . . . . . . . . . . . . . . . I-8 e. Federal Energy Regulatory Commf,ssion . . . . . . . . . . . . . . . . . . . . . . 1-9 4. Sfngl e Integrated Flnancf al Management System . . . . . . . . . . . . . . . . . . . 1-9 a. Functfons . . . . . . . . . . . . . . . . . . . . . . . . . . ● . ● . . . . ● . ● ● ● ● 1-9 b. Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● . . 1-9 . (1) (2) (3) (4) — “ ‘Departmental Prfmary Accounting System . . . . . . . . . . . . . . . . . . I-9 Departmental Payrol 1 /personnel System . . . . . . . . . . . . . . . . . . I-12 Departmental Budget Formul atf on System . . . . . . . . . . . . . . . . . . 1-13 Program Ffnancial Systems (Power Marketing Admfnfstrations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . Attachment I-1-S fngle Integrated Financfal Management System . . . . Attachment I-2-Voucher ACcountfn9 for Net ExPendf tures Accrued . . . TFR 11 - IN-I REP- (Reserved ) 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . ● ● “ “ ● “ ● “ “ “ “ ● ● “ Background . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ● “ “ ● “ “ “ “ “ “ ;: Applfcabilfty . . . . . . . . . . . . . . . . . . . . . . . . ● o ● ● ● ● c “ ● “ “ “ ● 2. Polfcfes . . . . . . . . . . . . . . . . . . . . . . . ● . . . “ “ “ “ “ “ “ ● ● “ ● “ ● “ c 3. Department of the Treasury . . . . . . . . . . . . . . . . ● . . ● ● . ● ● . ● “ “ ● ● ● a. Standard Form 224 (SF-224). “Statement of Transactions- ● . ● ● ● ● ● . ● “ ● 1-13 1-15 1-17 111-1 111-1 111-1 111-1 111-1 I 11-1 .I k. — DOE2200.8B 6-8-92 b. Treasury Fiscal Service Form 2108 (TFS-2108), “Year-End ● Closing Statement” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-3 c. United States Savings Bond Payroll Savfngs Report . . . . . . . . . . . . . . . III-4 d. Internal Revenue Service Information . . . . . . . . . . . . . . . . . . . . . . III-5 SF-220, “Report on Financial Position- III-6 ;; SF-221, SF-222. and SF-223: ‘Report on O&~t;&~;*” “ “ “ “ “ “ “ “ “ “ “ “ “ “Report on Cash Flow,” and ”Reporton Reconclllatlon” III-7 9. SF-225, ’’ReportonObligatlons- . . . . .........;;; ;::;:;;; ~ III-8 “ h. TFS-7304, *Status of Contract Authority” . . . . . . . . . . . . . . . . . . . . III-9 4. OfficeofManagement and Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-10 a. SF-133 .’’Report on Budget Execution- . . . . . . . . . . . . . . . . . . . . . . 111-10 - b. Prompt Payment Act Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-11 5. Office of Personnel Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-12 SF-1525. ‘Annual Summary of Retl rement Fund TransactIons- . . . . . . . . . . 111-12 ;: Of flceof Personnel Management Form 1361-A, ‘Mork Years and Personnel Cost Report- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-12 6. Department of Commerce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-13 SF-13, ‘International Transactions of the Federal Government- . . . . . . . 111-13 ;: Payments to State and Local Governments, Institutions, and Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-14

7. General Accounting Office: Report of Waiver Actfons . . . . . . . . . . . . . . . 111-15 8. Department of Labor: Report of Federal Employment and Wages . . . . . . . . . . . 111-15 9. National Science Foundation: Committee on Academfc Scfence and Engfneerfng Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-16 10. General Services Admlnlstratfon: Report on Allocation Accounts for the Bulldtngs Delegation Program . . . . . . . . . . . . . . . . . . . . . . . .“. . . 111-17 ● Attachment III-1-SF-224, ‘Statement of Transactfonss’ . . . . . . . . . 111-21 Attachment II I-2-TFS-2108, “Year-End Cl osfng Statement” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-23 Attachment II I-3-Unf ted States Savf ngs Bond Payrol 1 Savings Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-25 Attachment III-4-Internal Revenue Servfce Reports . . . . . . . . . . . III-27 Attachment III-5-SF-220 and TFS Form 220. “Report on Ffnancfal Posftfon ” . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-29 Attachment III-6-SF-221, SF-222, and SF-223: ‘Report on Operatf ons, - “Report on Cash F1 OW, ” and ”Report on Reconcflfatfon ” . . . . . . . . . . . . . . . . . . . . . . . III-35 Attachment III-7–SF-225. “Reporto nOblfgatfons” . . . . . . . . . . . . 111-39 Attachment II I-8-TFS-7304, “Status of Contract Authority” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-41 Attachment 111-%SF-133, “Reporto nBudgetExecutfon” . . . . . . . . . III-43 Attachment II I-lO-Prompt Payment Act Report . . . . . . . . . . . . . . . III-45 Attachment III-11-SF-1525. “Annual Summary of Retirement Fund Transactions” . . . . . . . . . . . . . . . . . . . . . . . 111-47 Attachment 111-12+lfffce of Personnel Management Form 1361-A. ‘Work Years and Personnel Cost Report- . . . . . . . . . . . 111-49 Attachment III-13-SF-13, “International Transactions of the Federal Government- . . . . . . . . . . . . . . . . . . . . . . . . . . 111-51 Attachment 11 I-14-Report on Payments to State and Local Governments. Instftutfons, and Agencfes . . . . . . . . . . . . . . III-55 Attachment 111-15-Report of Wafver Actfons . . . . . . . . . . . . . . . . III-57 ● Attachment 111-16-Report of Federal Employment and Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-59 - . . -. - 6-8-92 . . DOE2200.8B Attachment 111-17-Committee on Academic Science and EngineerfngReport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-61 Attachment 111-18-Reporton Allocation Accounts for the Buildings Delegation Program . . . . . . . . . . . . . . . . . . . III-67 . . iif (and iw)– . ● 6-8-92 ● 1. INIMuIm. a. BdduQuM. This PTFR L DOE2200.8B chapter describes the Departmental ffnance and accounting . organizational structure and the prfmary accounting system, whfchprovfdes the budgeting, reporting, and accounting related processes. b. ~Y. The applfcabilfty ofthfs chapter fsspeclffedfn DOE 2200.4, ACCOUNTING OVERVIEWO Chapter I, ‘Introductfono- paragraph 1. 2. MUC.XES. The Departmental polfcfes regarding accounting sys,tems and organfzatfon areas follows: a . To accurately report ffnancial information ona tlmelyand consistent basis: b. To accurately record and report transactionsfn the months fnwhlch they occur: c. Tomafntafna re.lfable, complete, and verfffable accounting system onan accrual accountfngbasfs:

d. To mafntain asfnglefntegrated financial management system that serves both budgetary and accounting needs; e. To record and report data according to fnstructfons Offfce Polfcy and Procedures Manual for Gufdanceof contained fn theaccountfng directives: f. To record and report data consistent wfth generally fn the General Accounting Federal Agencfes and policy aCCeDted accounting prfncfples unless they are superseded byt_he General Accounting Offfce tftles. Federal Energy Regulatory Commission (FERC) pronouncements, orother U.S. Government requirements: 9. To ensure that obligations and payments donot exceed funds appropriated by Congress: h. To ensure that integrated contractors” customary accounting practices conform with generally accepted accounting principles. produce accurate results. provide the necessary DOE financial reports, and do not confllct with provisions of the DOEaccountfng dfrectfves: f. To ensure that contractors comply wfth the standards of the Cost Accounting Standards Board, when such standards are requfred tobe followed under the terms of the contract; ~. To ensure that integrated contractors” records contafn Sufffcfent detafls to - account for all DOE funds, assets, lfabflftfes, and costs: ar?d I-1 ..— DOE2200.8B 6-8-92 Paragraph2k k. To meet the ffnancfal management needs of DOEmanagement and toprovfde full ffnancfal disclosure andaccountabfl fty. 3.~. DOE*s accounting structure fsdecentralfzed. wfththe Offfceof Chief Financial Officer (CR-l) acting as the home offfceandtheffeld elements acting as branch offfces. Each ffeld element may have one or more branch offfces. Integrated contractors and petroleum reserve offfces report accounting information through the field elements. An integrated contractor is a contractor that works for DOE. that uses DOE funds to ffnance operations undera cost reim- bursement contract. thatmaintalnsa separate setof accounts and records for recording and reportfng all busfness transactions under the contract fn accordance wfth DOE accounting practices and procedures. and whose accounts are integrated wlththose of DOE. The fntegratfon of accounts avofds duplication, because the contractor mafntafns the only setofdetafled accounting records In abranchofffce accounting relationship. The power marketing admfnfstratfons (PMA”s) report summary-level accounting information to the Departmental Accounting and Analysis Dfvfsfon (CR-42) through thefr Standard General Ledger crosswalk component. The PMAaccounting data are consolfdatedwfth thedata from the rest of the Department to prepare requfred reports. (1) Mrvlw of thp DP~● The Chief Financial Offfcer(CFO) Is responsible for formulationo exe&ion. analysfs. and preparation of the Department”s budget; developing integrated accounting and financial pollcles and procedures; and performing Department-wide accounting and reportfng. The offfceswfthfn the Office of the CFO are the Offfce of Budget (CR-1O). the Offfceof Financial Polfcy (CR-20). the Offfceof Compliance and Audft Lfafson (CR-30), the Offfce of Departmental Accounting and Ffnancfal Systems Development (CR-40). andthe Offfceof Headquarters Accounting Operations (CR-50). I (2) OfffcPr Or~. ( a ) Ilfffcp of W@LKR4U dfrects the formulation. executfon. analy- sfs, andpreparatfon of the Department”s budget: develops andmaln- tafnsbudget polfcyplannfng actlvftfes and budget controls: distributes all obligational authorfty; and manages the interface wfththe Offfce of Management and Budget and congressional committees on budget-rel ated matters.

(b) Jlfffcp of Ffnan.dd pol fcv ~CR-7Ql develops. implements, andmafn- tafns Departmental level accounting and ffnancfal polfcfes and procedures: provides flnanclal assistance andtechnlcal lnterpre- tatfons ofaccountfng and financial polfcfes: and dfrects selected ffnancfal management improvement fnftfatfves. . (c) Jlfftc~ of ~t Lfai son LClk3Ql oversees Department- wide compliance wfththe requirements of the Federal Managers’ Ffnancial Integrity Act and Departmental accounting and ffnancfal I I-2 ..— 6-8-92 ● management policies and Department”s program to DOE 2200. 8B Paragraph 3b( 1 ) procedures: provides the focal point for the reduce waste, fraud. and abuse: coordinates Departmental audft resolution and followup; and coordinates develop- mentof the Departmental positfon on General Accounting Offfce and Inspector General (IG-1) audit reports. (d) natiFlwial S_Dev~ 40 Lprovides special accounting services for selected actfvf- ties, oversees administrative control of funds. maintains Departmen- tal cash management and debt collection programs. provides Departmental payroll services. performs Department-wide accounting and reporting, and directs the Department’s financial systems devel- opment efforts. CR-42 fsfunctfonally responslbl eforthe Financial Information System (FIS)module. whfchmalntains summary-level ffnancial data from accounting systems mafntafned by DOE ffeld organizations and integrated contractors. Exceptions are the five PMA”s. whfch report summary-level accounting fnformatfon for fnclu- sfon in Departmental reportfng. CR-42 prepares all external reports that provide financial data for the Department as awhole. andit represents the Department to anyone seekfng financial or accounting information about the llepartment. (e) Qfflce of H@~ina ~ (CR-~OJ performs the accounting and finance functions foractivfties in the liashington. DC, area: general accounting services for the Naval Petroleum Reserve offfces; and selected Department-wide financfal functfons andprovfdes technfcal expertise fn the development. des~gn. and implementation of Department-wide systems. This office is the finance off{ce for the Washington. DC. area and functions like the ffeldffnance offices; therefore, the referencesto field element accounting that follow also apply to the Office of Headquarters Accounting Operations. (1) Ihmtl ew QLIJIP Ff PI d Accunt~na Strmtwe Field elements operateas branch officesin the decentralized home o~fice-branch office accounting structure of the Department. Each field element is different wfth regard to size, programs administered, and number and type of contractors. Field elements maintafn detafled records of their transactions wfth supporting documentation and also recefve summary information monthly (with the FIS trial balance as the highest summary level) from integrated contractors andanyofffces reporting through the field element. Ffeld elements submit FIS informatlonto CR-42 at Headquarters for edit, consolidation, andreportfng, and ffeld elements and integrated contractors mafntain detailed records of transactions to fully support FIS summary balances. Exceptions are the PMA’s, which transmit accountfn9 data to the Standard General Ledger moduleof theFIS. Ffeld elements reporting to FISare responsible forreconcfl ing trial balancesto Misreports. Inadditfonto makfng source accounting entries. each field element makes entries to the. 1-3 -- DOE2200.8B Paragraph 3b(l) Departmental Department’s

6-8-92 Control Accounts, whlchprovlde additional control of the funds. CR-42 records De~artment of the TreasurY warrants. Offfceof Management and Budget (OMB)’apportionments, appropriation - transfers. and internal DOE al?otmentsin the Departmental Control Accounts. which provide control to ensure that the allotment and Approved Funding Program Plans issued by the Offlceof Budget have not been . exceeded. The PHADs operate under separate administrative control of funds systems. Note: If afield element or other Departmental element sends any financial reports directly to external agencies, the reports must be supported with detailed transactions and with summary balances fn FIS. (z) ~.Ffeld elements are tndependentof one another, although they may share methods and procedures at conferences and user group meetlngsandprovlde technical expertise fn the develop- ment. design. and lmplementatfonof Department-wide systems. Each field element reports to its own Head of Field Element. Field elements may provide services to oneanother ona reimbursable basis wtth mutual agree- menton howthe work will be financed. The performfngofflce and the receiving office each record the appropriate accounting entrfes fnthelr accounting systems and transmft the summary fnformatfonto FIS. FIS performs various edits to ensure that entrfes relatlve to transfer activity between DOE fteld elements properly reconctle. (3) ~. DOE ffeld elements are respon- slble for overall program management and project technical dfrectlon for the integrated contractors that report to them. Heads ofcontractlng activities or thelrdesfgnees shall interpret theprovislons of DOE Orders and revlewand approve the practfces and procedures that are necessary for the integrated contractors tomafntafn systems of accounts acceptableto DOE. The integrated contractors customary accounting practices shall be accepted ifthey conform wfth generally accepted accounting prfncfples. produce accurate results, provfde the necessary DOE financial reports. do not conflict wfth theprovlsions of theaccountlng directives, and accu- rately convert the accumulated accounting data for contractor operations to the DOE chart of accounts. Contractors shall comply wfth the standards of the Cost Accounting Standards Board when the terms of the contract requlrecomplfance with these standards. Theprovlsfons of48CFRo chapterl, part30, shall be followed for management and operating contracts. c. ~. (1) ~.The relat~onship of integrated con- tractors wlthDOE fs unique; they typically operate, mafntafn, and support DOE-owned or DOE-control led research. development. special production, or testing establishments wfthfn the following framework: (a) DOE retains responsfbllfty for overall programmanagement and project technical dfrectfon, whereas the contractor fsresponsfble for the day-to-day management of thework. . ● I-4 - - - 6-8-92 ● . DOE2200.8B “Paragraph 3c(3)(a) (b) DOE and the integrated contractor have acommon interestin the misslonbelng pursued. (c) The (d) DOE (e) The parties maintatn aclose, long-term contractual relationship. assumes virtually all financial risk. “ Integrated contractor suDDorts DOE functions byexecutina programson behalf of the Depa’rtment. (f) DOE fsultimately responsfbl eforsecurity. healtho and safety and theproper useof publfc funds. (2) ~. (a) The accounts of the contractor and DOE are fntegratedby usfng the following reciprocal accounts: 1 2 3

Acurrent account, reflecting payments and balance sheet changes “ recorded: An investment account for appropriated fund entries and equfty balances; and A transfers fssued accountant a transfers recefved account (these two accounts record the transfer of costs ofmaterlals. equipment. and other servfces between contractors or between DOE offfces). (b) Therec~procal accounts lfnk contractor and DOE accounts andare self-balancing. Apafrof reciprocal accounts wfll have the same balance at monthend. but on opposite sides of the account. The reciprocal control accountfs usedin each entry fnplace of the account or accounts fnthe other ledger. When DOE transfers cash ~ advances and noncash assets to the contractor, DOE debits its current account and the contractor credits fts current account. Returnsof advances and noncash assets aredebfts to the contractors current accountant thus are credfts to DOE*S current account. (c) At ffscalyearend. the transfers issued and transfers recefved accounts shall beclosed to the Investment with Integrated Contractors account. (d) Also at fiscal yearend, the balance fn Current Account wfthlnte- grated Contractors-Payments fsclosed to Current Account wfth Integrated Contractors+al ance. ● (3) ufor Ne~res ~. (a) DOE Form 2200.10 ‘Voucher Accounting for Net Expen- - ditu;es Accr~ed (VANEA) ,“ Is prepared and certfffed by DOE’s I-5 -– DOE2200.8B 6-8-92 Paragraph 3c(3)(a) ● I-6 Integrated contractors annually after the contractors flnanclal statements and related information have been submitted to the appro- priatefleld element. This requirement Is containedin OOEacquisi- tion regulations (48 CFR970.5204-16(e)) as implementedby the appropriate DOE contracting offfcer. Acopy of this formfs shown as Attachment I-2. 1 By submfssfon of the form, the integrated contractor summarizes ftsaccountfng for net expenditures accrued during theyear specf- fied. lncludfng anymater~als or servfces furnfshedby the Govern- ment. The form serves as the contractor’s clafmand certfffcatfon that the net expenditures accrued have been fncurred andare allowable under the contract. The form also provfdes for DOE’s approval of the contractor’s accounting for net expenditures accrued, subject to anyaddustments described by future audfts. Requfredaudft adjustments affecting the reportfngperfod are included by DOE on the form. . . Z Upon approval by DOE’S Of fIce of the Inspector General. the affected Head of Ffeld Elementor delegated procurement offfcial, andthe Ffeld Element CFO (Ffeld CFO). the VANEAconstftutes a basfsforreducfng the balance fn the contractors current account by the amount of the net expenditures accrued and forarecfprocal ~ entry on the books of the affected DOEofffce. The VANEAfs nota ● payment voucher. The VANEA is the contractor”s accounting for all DOE funds advancedby DOE and disbursed by the contractor for the perfodcovered by the report. (b) ~= The aPProval by DOE of the VANEA as submitted by the integrated contractor constitutes an acknowledgment by DOE that the net costs incurred are allowable under the contract and that they have been recorded fn the accounts maln- tainedby the contractor fnaccordance wfth DOEaccountln9 polfcfes. DOE approval does notrelfeve the contractorof responsibflfty for DOE”sassetsfn fts care. forapproprfate subsequent adjustments. or for errors later becomfng known to the Department.

1 The Inspector General perfodfcally examines the rel fabfl f ty of the fnternal controls usedby the contractor and the affected fleldelement to assure that only allowable costs areclafmed and reimbursed. The revfewlncludes the verfffcatfon of balance sheet accounts. examination of related fnternal controls, andsufff- cfenttestfng of costs fncurred toestablfsh contractor compli- ancewfth thecontract”s allowabl ecostprovfsions and any pertinent advance agreements. Each ffscal year, the Inspector General wfll provfde a statement on the adequacyof the system from whfch integrated contractor ffnancfal statements were prepared. Thlsstatementfs referred to as the ”Inspector General ”s Annual Reporton Integrated Contractors (IG Annual Report).” -. 6-8-92 0 DOE2200.8B Paragraph 3c(3)(c) . . Consideratfonwlll be gfvento the audits done by the integrated contractors fndeterminfng theaddltfonal work necessary for fssufng the statement of adequacy. The Head of the Ffeld Element or hfsorherdesfgnee. through delegation ofauthorfty as Head of Contracting Actfvltfes. Is authorized to approve the contractor’ sVANEA. The approval by the Head of the Ffeld Element orhisor her designee of the VANEA isan acceptance of the contractor’s certiffcatfon. wfth noted adjust- ments, that the net expenditures accrued are allowable under the contract. The IG Annual Reportfs an Important factorin reaching a determfnatfonon the condition and adequacyof existing internal controls. In addltfon, the Head of the Field Elementfs responsf- bleforperiodfcally evaluating the adequacy of coverage, techni- cal competence. objectfvlty, and independence of audits conducted by fnternal audftors of the integrated contractors. Under the provfsfons of thefr contracts. integrated contractors are required to conduct fnternal audfts and examfnatfons of transactfonswfth respect to costs they claim to be allowable. The Ffeld CFOconffrms that the contractor malntafned an adequate and approved accounting system. The Ffeld CFOalso attests that the contractor’s accounting for net expenditures accrued conforms with generally accepted accounting prlnclples, does notconflfct wfththeprovfsfons of theaccountlng directives. and accurately represents theaccountlng actfvfty for the fiscal year. The Ffeld CFOauthorfzes the accounting for net expenditures accrued tobe reflectedln DOE’S accounts, subdect to any adjustments disclosed by future audits. (c) ~. The schedule for the annual revfew and approval of the VANEAfs as follows: 11-15 VANEAsubmlttedby integrated contractorto Head ofFfeld Element or designee 11-30 Ffeldelement submfts VANEA to Inspector General for approval 3-1 Inspector General returns approved VANEAto ffeld element 4-1 Ffeld element completes requfred accountfngentrfes Inthe event that the Inspector General does not provide the required approval of the VANEAto the ffeld element by3-1 for theprlorffscal year. the Head of the Ffeld Elementwfll notify the Inspector General. Inwritfng. that no further action to approve thecontrac- tor”s VANEAwfll betakenuntfl recefpt of therequfred approval or other gufdance from the Inspector General. Inadditfon. the Headof the Ffeld Element wfll fmmedfatelyadvfse the CFOofthfsactfon. I-7 -– OOE2200.8B Paragraph 3c(3)(d) 6-8-92 ● (d) ~. After audit and accep-

tance by the field element of al 1 or a portion of the contractor’s certified accounting for a given period, balance sheet code 8124, Current Year Audited Cost with Integrated Contractorso iscredlted and balance sheet code 8125. Investment with Integrated Contractors. lsdebited to reflect the contractor’s certlffcatfon ofnetexpendt- tures accrued. If there are no subsequent adjustments. this entry . reflects interfm acceptance (subject to later audit) of the contrac- tor’snet costs of operations. plus increases (or mfnus decreases) in noncash assets. minus any increases (or plus decreases) in accumu- lated depreciation and allowances for losses on accounts receivable and inventories. After these entries aremade, the balancein balance sheet code 8124 represents the amount of contractor charges for whlchanaccountlng hasnot been made to and acceptedly DOE. (1) llfssfan. The five PMA’s perform Federal power marketing functions fn their respectiv~servfce areas. To carry outthefr responsibllitles, the PMA”s: contract for.the sale and purchase of power: develop rates: main- taln and construct transmission lfnes, substations, swftchyards. and attendant facilftfes: and conduct appropriate energy conservation p r o g r a m s . (2)~. The p~A’s are Departmental elements and are subject to all financfal polfcles and procedures of the Department unless these procedures are superseded by the Federal Columbia Rfver Transmission System Act. the Government Corporation Control Act, or other statutory authorfty. The ffnancfal offfces are responsible for: planning; budgetfng: funds control: and accounting andreportfng for obligations, payments. receivables, collections, and disbursements. The PMA”s must meet reporting requirements mandated byFERC andthe U.S. Government Standard General Ledger. ( a ) (b) (c) R.Eu. Most revenues from power sales of the PMA*s are deposited ln the Department of the Treasuryas proprietary receipts. and annual appropriations are used to operate these admlnlstratfons. The rev- enues from the Bonneville Power Admfnistratlon and portions of the Western Area Power Admfni stratfon aredepositedln revolving funds. -tinu Dati. Accounting data are transmitted to the Standard General Ledger module ofFIS. Consolidated external Departmental reports produced from this module fnclude PMAaccountlng Information. ~rvfcp~. Admfnistratfve support services are part ofeach PMAOsorganfzational structure, but employees (except forborne- vllle) arepatd through the CFO”s Integrated Payroll/Personnel System (PAY/PERS). ● I-8 -. - 6-8-92 DOE2200.8B ● Paragraph 4b(l) (a )2 . e. ~. FERC is an 1 ndependent regulatory agency operating under DOE but not subJect to Departmental polfcies andproce- dures. Departmental Orders are provided to FERCas a courtesy. and FERCmay Integrate parts of the Departmental Orders into FERC directives. FERChasfts own personnel and procurement offices, but the Department provides payroll support. for afee, throughway/PERS. FERCtransmfts atrfa7 ba?anceto CR-42 each month. CR-42 provides external reporting atno cost, uslnglnformation transmlttedto FIS byFERC. 4. TFOF~T SY~. a. ~. The function of the Sfngle Integrated Financial Management System fsto providean automated system that serves theentfre Department, fncluding the PMA*s. The system produces external reports that consolidate data from all Departmental elements.

b. ~. The components of the Sfngle Integrated Ffnancfal Management System are the Departmental Prfmary Accounting System. the Departmental Payroll/Personnel System, the Departmental Budget Formulation System. and the Program Financial Systems. (See Attachment I-1 for adfagram of the Single Integrated Ffnancfal Management System.) Accounting System fs composed of FIS(whfch fncludes the U.S. Government - Standard General Ledger module). the Departmental Integrated Standard- fzed Core Accounting System (OISCAS) module. and the Departmental Funds Ofstrfbutfon System (DFDS) module. (a) EISMWik. 1 MJW-QXK. FIScollects andedfts summary-level ffnancfal data from accounting systems mafntafnedby OOE ffeldorganfzatfons and integrated contractors and FERC. Itverfffes that OOE cash con- trolsare not exceeded and that allotment and approved funding programs reported bytheffeld are fn agreement with allotment and approved funding programs (AFP”s) fssuedby the Offfceof Budget. The Standard General Ledger componentof FIScombfnes FIS cross- walked data wfth fnput from the PMA’s fn amerged ffle that pro- vfdes the requfred external reports utilizing the Standard General Ledger chart of accounts. Z &@rf~. Each DISCASslte transmits data to FNmonthly. Oata flow back tothesesftes as edft results and reports. An interface from OFOSto FISpassesffles contafnfng data on allotments. AFP”s, project numbers. major ftemsofequfpment, and the Base Table. OFDSfnterfaceswfth FIStouse theofffcfal Budget and Reporting Classfffcatfon ffleand also recefves Misreports. A manual interface from the Department of the Treasury to FIS passes data ln the form of appropriation warrants and trial balances for .usein the departmental Control Accounts and fOr reconCflfatfon. . I-9 -- DOE2200.8B Paragraph 4b(l)(a)2 6-8-92 ● 3 FIS automatically interfaces with the Procurement Assistance Data System to use contractor narrative lnformatlon, such as name, locatfon. and source of procurement. The Procurement Assistance Data System interfaces with FIStoobtaln control figures for costs andobllgations and to access the official Budget and Reporting Classfffcatfon fflemafntafnedin FIS. ~. The comDonentsof FISarethe Departmental Control Account, which provides control over cash (appropriations, dis- bursements. and collections); the processing component, which contafns the summary-1 evel ffnancfal data: the Standard General Ledger. whfch supports thepreparatfon of standard external reports; and the Onlfne Reporting and Data Retrfeval System. which enables users to obtafnonllne information contalnedfn the system. (b) JUWMWle. . 1 ~. OISCASfs a computer-based accounting management information system desfgnedtoprovfde DOEofffceswfth astandard system for recording and obtafnfng timely, accurate, and complete informatlonto satfsfy accounting requirements. The database system design elfmfnates redundant fnput and thenecessfty to . maintain duplicate data for different purposes. Itfs also a fully ● Interactive system fnwhich the information fsedited and checked by computer programs at the tfmetheinformatfon is entered. Errors found durfng data entry are reported fmmedfately tothe user. who has an opportunity to make corrections atthattfme. Nhenerrors are corrected and entries arevalfdated. the database fs updated.

Z ~. Theoperatfonal sites forthe OISCAS system fnclude all DOE ”Ffeld.Offfces, wfthexceptfon of the PMA’s. Each sfte provfdesaccountfng services to varfous OOEorganfzational entf- tfes and integrates the accounts maintained by integrated con- tractors. Some sftes also gather accounting data from locations that provfde for thelrown accounting but are not large enoughto become independent DISCAS sites. Each sftefnterfaces wfth FISat Headquarters monthly. not later than the close of the fffth workday after theclose of the accounting month. The interface transmits edfted and formatted data to FIS for subsequent processing into financial reports. 1 ~.An fnterfaceto provide current fnformatfon and ffscal year to date fnformatlon on man-hours and the associated costs of labor and benefits to DISCASfs achfeved from the Headquarters Labor Distrfbutfon System (LOS). LOS recefves labor cost data from PAY/PERS and classl- ffesthemto match the DOE organizational structure. LDSthen . I - l o - - 6-8-92 ● DOE2200.8B Paragraph 4b( 1) (b)~ . processes the data to meet interface requirements and trans - mfts themvfa the Secure Automated Communications Network (SACNET) toall DISCASsftes. h ~. An interface from the Procurement Assistance Data System to Headquarters DISCAS facilitates the passing of procurement-rel ated data to” Headquarters for control purposes. 3 ~. The primary components of DISCAS areas follows: A ~. The FISmodule assembles monthly accountlngactiv- Ityfortransmlttal to CR-42. processes FIS corrections, and enters cost transactions from integrated contractors. b ~~. The advfce module enters distributions from DFDS. These data are accessed during day-to-day reservation actfvftytoverffy the avaflabflfty of funds for subsequent accounting transactions. G ~. The accounting module enters , validates. and posts all accounting transactions: mafntafns vendor and contractor descrfptfve data: mafntafns maps for postfngtrans- actfons; processes payments :mafntafns andprfnts SF-108O, - ‘Voucher for Transfers Between Approprfatfons andlor Funds.” and SF-1081. “Voucher and Schedule oflifthdrawals and Credfts-: bflling documents: and processes old-year and new-year records durlngffscal year closlng. ~ lrawlw. The travel module establishes data forassfs- tantmanagers and organfzatfons within the local office, deffnes offfceallocatfons. reserves and oblf9ates funds and applfes coststo obligated funds. deffnes blocksof valfd tfcket numbers and Government transportation request numbers. produces travel reports. and enters detafled and summary permanent-change-of-statfon data. R ~. The reports module fsused to obtafndetafled and summary reports showfng the statuses of funds and actfvi- ties. Users fnftfate reportfn!l processes interactively and specffy data selectfon and sorting criteria. f ~flitvw. The utlllty module stOreS and restores data sets, performs both utility and recast functions. and creates andmafntafns user menus. ~ MY/P~. The PAY/PERS module fsused by the DOE Field Offfces to interactively enter. update. and batch local payroll transactions ondfsksfOr subsequent transmittal to Headquarters. 1-11 -– DOE2200.8B Paragraph 4b(l)(c) 6-8-92 ● (c) Dlstrl~jon Systi=~ .

1 ~. DFDS. also known as the Allotment/Approved Fundfng Program Systemo fulfflls the Office of BudgetOsmisslon to provide for the distributionof all obligational authority made available to DOE fortheffscal year. Ateachstageln this process, spe- . ctflc controls. ceillngs, and limitations are imposed on the use of the funds. DFDSIS used to establish and maintain these con- trols at the Departmental level to ensure that legal, congres- . sfonal. OMB, and internal ceflings and llmftatfons are not exceeded. The allotment process fs the means by which officials wfthfn the Department are delegated the authorftytofncur obliga- tfonswfthfna specfffc amount pursuant to OMBapportfonment or reapportfonment action or other statutory authority making funds available foroblfgation. Ha F2260.2. ‘Advfce of Allotmento- transmits the obllgatfonal authority available anddfsplays any legal lfmftatfons fmposedon the useof the funds. Z titwf~. DFDSfnterfaces with FIS, OISCAS. and the program offfces. DFDSprovfdes ameansof distrfbutfng program funding authorfty ata level of detail designed to achieve optimal efff- cfencyof program management. The Approved Funding Programfs the document that provfdes adetafled breakdownof the total amountof obligational authority shown on the allotment and Is the basis for ● preparationof the allotment. For each approprlatfon, the Approved Funding Program dfsplays the total amount ofobliga- tlonal authority available for each budgetary control level, by DOE organization, multlprogram laboratoryo or integrated contractor. 3 ~. DFDShas a component that provides the basfs for the annual execution of programs as approvedby Congress, for the programmatic detailing of allotted funds and cost information to organfzatfons that have admfnfstratfve ortechnfcal responsfbfl - Ityfor the execution of programs, and for acontrol to ensure that funds are notdfstrfbuted fnexcess of stated lfmftations. (a) ~. The PAY/PERS system supports the activftfes ofall DOE payroll and personnel offfces. It allows staffs from both functional areas tousea sfngle database mafntafnedby a sfngle setof integrated edftfng and updatfng processes. . I 1-12 I (b) ~. PAY/PERS operated by Headquarters feeds data to LDSand to the Energy Manpower/Personnel Resources Information System. LDS classifies and aligns man-hours andassocfated personal servfces and beneffts costs to the Department*s organizational structure and also correlates these costs to the budget andaccountfng controls. LDS ●translatesanddfstrfbutes payroll data fntofnformatfon requfredto - satfsfy budgetary. accounting. and management reportfng - - - 6-8-92 ● . . DOE2200.8B Paragraph 4b(4)(c)l requirements. Through aseriesof edits and tables, the payroll data aremodiffed. expanded, andsummarfzed fntotransactfons topermft interface with DISCAS. PAY/PERS operatedby the Bonneville Power Admfnistratfon fnterfaceswfth the Bonneville labor dfstrfbutfon system and the Bonneville Ffnancial Management Information System. (c) ~. The seven subsystemsof PAY/PERS are Edit/Update, Tfme and Attendance. Payroll Calculate. Payroll Reportfng. Retirement, Wfthfn Grade Increaseo and t40nthly Personnel Reportfng. Two of the ~ subsystems, Mfthin Grade Increase and Monthly Personnel Reporting, are related exclusively to personnel functfons.

(a) EmcMgn$ The automated Departmental Budget Formulation System provfdes DOEwith ameans for summarfzfng, controllfngo andtrackfng budget requests and decisions at the Department level. The system also generates budget reports required internally and for OMBand Congress. Throughout the budget cycle. the system provfdes a-what ff-capabflftyto assfstfndecfsfon makfng. (b) ~~s. The Departmental Budget Formulation System interfaces manually wfth OllBand FISandboth electronfcal ly and manually wfth Congress and DOE program managers. (c) f~s. The Departmental Budget Formulation System has a com- ponentthatcontafns and processes the entfre departmental budget, fncludfng approximately 30 approprfatfon accounts that encompass natfonwfde actfvfty. System reports are prepared atvarfous levels ofprogrammatfc detafl. These reports provfde DOE organfzatfons wfth baselfne budgetary controls throughout the formulation process and convey secretarial, OMB. and congressional decfsfonsdurfng the process. All budget materials are validated agafnst control s“ mafntafnedby this systemto assure conformity. (4) Pmram Ff nimntstf na Adminf str&tig.nQ . (a) ~. The functions of the Program Ffnancfal Systems are to provfde budgeting, reportfng. accounting. and related processes for the PHA’s. (b) lnt@rfH. The Program Ffnancfal Systems fnterfacewfth the Standard General Ledger module ofFIS. (c) JhmM.mk. 1 fstr~tfna SvstPm fs amanual accounting system. .— 1-13 -.– DOE2200.8B 6:8-92 Paragraph 4b(4)(c)2 ● 2 vllle Paw@r Adminfstratlon F~ WWem components are the Planning. Accounting. and Control System module: the Accounts Payable/Obligation Control System module: the Fixed Asset/ PlantAccountlng System module: the Treasury/Accounts Receivable System module: and the Ffnanclal Information Reporting and Control System module. 3 Prn P~atl~ na SYsMm is an off- the-shelf accounting software system that has been minimally mod- tfled. The subsystems are Cash Receipts, Cash Disbursements, Encumbrances, and General Journal. Each of the subsystems pro- vfdesonl ineffnanclal report~ng and current statusin its applicable area. 4 Is composed of 11 subsystems. Then subsy.stems are Inventory. procurement. Payroll/Personnel. Fixed Assets. Accounts Payable. Accounts Receivable/Revenue. Cost Accounting. General Ledger, Work Order, Budget. and Financial Reportfng. . 5 ea P~~i al ~fs composed of the following nine modules: Accountable Assets. Accounts Payable. Accounts Receivable. Budget Tracking. Cost Distrlbutlon, General Ledger, Purchasing/Encumbrance. Uork Order. and Travel/Training. . . ● 1-14 - - 6-8-92 . IIIIIIIIIIIIIIIII1IIIIIIIIIIIIIIII DOE 2200. 8B Attachment I-1 (5 oF— II1I1I-1 ~ IIIIIIIIIIII1IqIIIII L - - - - - m - g - - = - -J 1-15 (and 1-16) -— . ● ✎ . -. - . 6-8-92 U.% OWAnWCN7 OP ENCRGV VOUCHER ACCOUNTING FOR NET EXPENDITURES ACCRUED DOE 2200.88 Att~chment I- Z DOE = 22001 OMB C4MmI No. (0s49) Puohc moomn9 BufdOfI fof th19 cohcrron of dormwon IS ● oumwod 10 ● vomw 2 ~oum 0.? lsl~ AII ctrw Eamons w. OosoIoro Meooneo. lnCMln9 tn. tlm. ~Or ~*wln9 Mrumons. tOOfChln9 OX1811n9 II-M soumos. 9atnor. Form AoorovoO Oy m9 ● nd mammmm9 tfto dam nooaod, and co~mtm9 and ravmwmQ thO COllOCOOn Of nfonno. Camotromr Gonorw. U.S. uon. *no commwnm rogaram9 IRIS Burden ~tlmam or my otnor WOct of Ihm COMctm of m.

formation. ,ncwdm9 su9gostlons for rooum9 mm ouracn. to u.S. Oooartmmt of En@rgy, OMCO d Orgamsatlon and Mwmgomom Syatoma, PaDorworn ftoaucoon PmIwct llSIM~), 1000 h. dooondonco A..., S.W . aoom 40424, MA.513.2. Waanmgton, OC 20SU. and to tn. OHtcO Of Mana90ment and Bud90t. Paoorworx Rooucuon ProIoct (1900.0S00), Waanlngton. OC 20S02. CONTRACTOR CONTRA(X NO. ADDRESS FIELD ORGANIZ.ATION PERIOD: From , 19 , To , 19 — NET EXPENDITURES ACCRUED: 1. :. 3. 4. Not C o s t o f Opcmrions After $eci.1 I t e m s (From Srstmttmt of OpSStiIU) . . . . . . . . Non. Reimbursobk Transfers to and from *federal Agenciet I From Coat. Budget t . . . . . R e c o n c i l i n g Tmnsfem to and f rom Other DOk & izationg I f r o m C~t-Bud~t) . . . . . Chan#es m Assets - Per Balancr Sheet: ‘+’ a. Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . ‘7b. Invenrones . . . . . . . . . . . . . . . . . . , . . . . . . . . c. Plant and Equipment - Net . . . . . . . . . . , . . . . . . . . . . %= d. Prepayments . . . . . . . . . . . . . . . . . . . . . . . . . . e. Cohen] Funds and Othw Depogts . . . . . . . 4 }“ . . . . . ‘ . . . . ‘ Set Expcttditum Accrued . . . . . . . . . . . . . . . . . . . . . . F s u I cernh the ~bo~e accoummg was prepared m accordance with DOE rcporrmg rcqwcmcnts. from records mamramed m :onforwt!n *WI gcncmd) acccpwd accounting pnnc!ples. ● nd the net cxpcnrhtures accrued have been mcur?cd ● d m our opmum arc allowable under !hc conwact. (Consxtor) By . Date Title t $ \ DOE ADJUSTMENTS s II As AdjIEtod . . . . . . s Approved for the U S. Department of Energy m the Amount of S The ● bove accounting conforms with getwaily accepted accoun- subjcct to a n y adjustments disclosed by iuturc audits tmg prwIcIplcs. does not conflict witlt rlto pmmons of the ac- coumms directwea. and xcura@y mpruems the accourmng ac- UWISY * t!m tlsal year. I horcby mbotsaa rhts accounting to be reflected in DOE.S occounts subjea to soy @mttems dwcbed by fuolro audits. Office of hpector General (Date) Head of Field Element or (DataI Fittanca Dirumr (Dow Deie#ated Procurement Ofkiai 1-17 (and I-i~) -— o I ● , I , 6-8-92 ● . DOE 2200.88 . . FXTF~RFP- 1. LNmMcmN. a. ~. This chapter prescribes thepolicies and general procedures for - providing reports to external agencies. DOE is required to provide various financial reports to central Federal agencies on monthly, quarterly. and annual bases. These reports are basedon financial informational contalnedln theofflclal accounting records. When required, the reports arecertlfied as to thefr correctnessby cognlzantflnancial offfcfals. b. Applicability. The appltcabflfty ofthis chapter fsspecfffedfn DOE 2200.40 ACCOUNTING OVERVIEWO Chapter I, “IntroductfonO” paragraph. 2. ~. The Department’s polfcies areas follows: a . b. c. d. e. f. 9. h. 1. Provide and issue external reports fn accordance with the standards and requirements prescribed by the central agencfes: Prepare all external reports from the prlmaryaccountfng system of the Department: 8ase external reportson rellable and accurate data: Provide for full disclosure of the financial results ofall programs and activities properly consolidated; Record financial transactions supporting the required reports on the accrual basfs: Provfde reports fnatfmely manner: Provide consistent lnformatfon from one report to another:

Fully dfsclose the financial results of the Department”s activities; and Exercise effective control over and accountability for all funds and other assets of the Department. 3. ~. a. “ Attachment III-ifs an example of SF-224. “Statement ofTransactions .“ . (1) ~. All transactions (receipts and disbursements) accomplfst!ed by Departmentof the Treasury dfsbursfng centers are posted by agency 111-1 -.– OOE2200.8B 6-8-92 Paragraph 3a(l) ● locatloncode(ALC). The SF-224 isfiled by ALCwlth the Department of the Treasury to classify these transactions and net collect~ons recefved by OOEatthe appropriation, fund. or recefpt account level. Afewtransac- tfons, such as investments andredemptfons ,mustbeclassfffed below the account level. (a) Section Iofthe SF-224 classifies net disbursements, receipts. and revolving-fund repayments. . (b) Sectfon II provfdes for dlstfn9ufshfn9 transactions processedby Department of the Treasury disbursing centers from netcollectfons recefved by DOE. Transactions accomplished by thedfsburslng centers are classfffedby current month andprfor months fnthfs sectfon. (c) Section III reports the status of actual collection anddeposft activfty. aswell asthe balanceof undeposfted collections atthe beglnnfng and end of theperfod. (2) ~. The Department of theTreasury fncludes therecefpt and dis- bursement datain the Monthly Treasury Statement. The SF-224 provides a monthly statement of net cash transactions by appropriation. fund, or recefpt account. (3) ~. Information reportedon the SF-224 fsreconclled to Departmental Control Accounts (DCA). to the DOE Financial Information System (FIS). and to Department of the Treasury records. ( a ) The SF-224 should be prepared dfrectly from theofficlal OOEaccou;tfng records. Department of the Treasury records show all disbursements and recefpts for themonth sorted byALC. Differences between OOE”S SF-224’s and the Department of theTreasury”s records wfll be sentby the Departmentof the Treasury toeach ALCon Treasury Ffscal Service Form 6652 (TFS-6652), “Statement of Differences ,“throughthe Gov- ernment Onlfne Accounting Lfnk System access oronmfcroffche for resolution by DOEaccountfng personnel. Monthendtfmfng differences caused by the Department of the Treasury payfng vouchers earlferor later than DOEexpectswfl 1 be fncluded onthe TFS-6652. All differ- ences should bereconcfled and corrected. Arepresentatfve from the Ffnancfal Adjustment Branch of the Department of the Treasury”s Headquarters operations fsassigned toeach ALC. and the representa- tfvewlll assfstfn resolving problems that are not caused or controlled by DOE. (b) Offfce Thr~@ Wav ReWcflfatign. . At the end of each month. DOE Field Officess except for the power marketing adminfstratfons (PMAss). transmft summary-level fnformatfon from the Departmental Integrated Standardized Core Accounting System (DISCAS)to FISand f nput increases and decreases to cash reported on the SF-224 t.o DCA. . 111-2 -. 6-8-92 ● . . . (4) (5) (6) (7) (8) DOE2200.8B Paragraph 3b(3) Field elements (except forthe PMA’s) and the Departmental Account- lngand Analysls Dlvlston (CR-42) make a three-way reconcil~attonto ensure that DISCAS, FIS, and the Departmental Control Accounts are all in agreement. ~~. The SF-2241s prepared monthly. ~. Individual SF-224”s are prepared by each ALC holder. A separate SF-224 is required for letter-of-credit activity.

atian ~. The SF-224 shouldbe prepared directly from DISCAS orother official DOE accounting records. Volume I, Part 20 chapter 3300, of the Treasury Flnanctal Manual (I TFM 2-3300) Includes detailed Instructions on preparing the SF-224. m. The Department of the Treasury is the user of the SF-224. ~are the Departmental Primary Accounting System and program financial systems. the PMA’s’ b. rv fisc~ S~rvice Form ~a 90. Attachment III-2 is an example of TFS-21(J80 “Year-End Closing Statemente- (1) ksJz@Hcgn. TFS-2108. ayearend report to the Department of the Trea- sury. reflects the unexpended balances of appropriations and funds. The report form comes from the Department of the lreasury with thepreclosing unexpended balances Inserted. DOE completes the report by showing requests for transfers tollaccounts, w~thdrawals or restorations, bal- ances ofrecefvables and unpaid obllgattons. and unexpended balances. Transfer appropriations from DOE toother agencies are reported by DOE. When DOE fsthe spendfng agency, DOE provfdes areport on thestatus of the transfer appropriation to the parent agency forlnclusfonon the parent agency”s TFS-2108. Balances reported to the Departmentof the Treasuryon the TFS-2108 must agree with the balances reported tothe Offtce of Management and Budget (OMB). (2) ~. The TFS-2108 servesas the Department of the Treasury”s preclos- fng trial balance of appropriation and fund accounts, DOE’s requests for transfers and withdrawals, and DOE’s analyses of avaflabl eapproprfatfon and fund balances. These annual ffnancfal results are reported by the Department of the Treasury to Congressfn the~t@dMGov~r- ~ . (3) hrtfffcattm. To ensure the accuracy of the TFS-2108. each allottee must Sfgn a Statement certifying its allotment status attheend of the fiscal year. The Dfrectorof the Offfce of Departmental Accounting and Ffnancfal Systems Development (CR-42) irresponsible for certifying the accuracyof the consolidated DOE TFS-2108 sent to the Department of the Treasury. (The exception is the Bonneville Power Admfnfstration (BPA), which submfts its DOETFS-2108d jrectly to the Department of the Treasury.) Ffeld Element . - , III-3 -- DOE2200.8B Paragraph 3b(3) 6-8-92 ● (4) (5) (6) (7) (8) Chief Financial Officers (Field CFO’s) are responsible for ensuring that yearend account balances are correct and that receivables, unpaid obllga- tions. and cash are reconciled on an ongofng basis. Atyearend, CR-42 sends aprelfmfnary TFS-2108, based on August data, to each field element forinftfal review. If there are any incorrect balances. these organfzatlons should make correcting entrfes tothefr accounting systems. ~vofPrP~. The TFS-2108fs prepared annual ~. CR-42 and BPA prepare TFS-2108”S. ~= ITFN2-4200 fncludesdetafl ed for preparing the TFS-2108. y. atyearend. nstructfons ~. The Department of the Treasury fs the user of the TFS-2108. ~forTFS-2108 preparatlonfs the FIWJ.S. Government Standard General Ledgef(FIS/SGL)-and 8PA”sprogram ffnancfal system. c. Puroll Sav~. Attachment III-3fs an example of the Unfted States Savfngs 8ond Payroll Savings Report, whfch pro- vfdes the Department of the Treasury wfth totals forsavfngs bond purchases under the Payroll Savings Plan. (1) (2) (3) (4) ~. The Payroll Branch (CR-431) submftsasemfannual reportas of the closeof the last payperfodfn March. and anotheras of the closeof the last payperfod fn September. showfng the following:

(a) The number of employeeson the last payroll for thereportfn9 perfod: (b) The number of employees partf cfpatfng fn the Payroll Savings Planon the last payroll for thereportlng period: and (c) Thetotal amounts allotted fnpayperfods endfngwfthfn thereportfng perfod. ~. The Payroll Savfngs Report provides totals forsavfngs bond purchases under the Payroll Savfngs Plan and meets the Department of the Treasury’s reporting requirements. ~of Prep~atfm. DOE prepares the Payroll Savfngs Report semiannually. ~. BPAsubmfts areporton fts employeesto the Offfce of Depart- mental Accounting and Ffnancfal Systems Development. and the Headquarters Payroll Branch preparesa consolidated report, whfchfncludes BPA. for the Department. . . 111-4 -. 6-8-92 ● . (5) (6) (7) ~. An interagency circular issued Interagency Savings Bond Comml ttee gives i nstructlons for Payrol 1 Savings Report. DOE2200.8B Paragraphed eachyear by the preparing the J&H. The Interdepartmental Savings Bond Committee of the Department of the Treasuryis the user of the payroll Savings Report. ~. The Headquarters PAY/PERS data base and the BPAPAYIPERS data base are the data sources for the payroll Savings Report. d. ~. DOE completes the following Internal Revenue Service (IRS) forms: 1099-G0 statement for Recipients of Certain Government Payments-: 1099-INT. “Statementf orRecfpients of Interest Income-: 1099-MISC, ‘Statement for Recfptents of hllscellaneous Income-: and 10960 “Annual Summary and Transmittal ofU.S. Information Returns.- Attachment 111-4 presents examples of IRS forms 1099-G and 1099-MISC. (1) R.e~&tjM. Payments made during the calendar year totndivfdualso to partners actfng as individuals, to sole propr~etorships, to Jofntven- tures. and toassoclatfons are subjectto IRS form 1099 ffling require- ments. Salary payments made to current DOE employees and payments made to Corporations are exempt from these reportfng requirements. Thedlscharge or forgiveness of indebtedness fs taxable income to the person originally lfablefor that amount. If an amount fn excessof $6000wed to DOE has been declared uncollectable as aresult of a defaulted obligation notin dispute andefther a Federal statute forcollectfon of the debt hasexpfred or a formal compromise agreement has been entered fntoo that amount shall be reported on the IRS form 1099-G. If an amount less than the amount owed is accepted as payment fnfullo the difference between theamount of the debt and the settlement shall be reported. Any amount of a taxable grant administeredby a DOE programto provfde subsidized energy financing or grants for proJectsdeslgned to conserve or produce energy (but only wfth respect tosectfon 38property ora dwell ing unit located fnthe U.S.) shall be reportedon the IRS form 1099-G. Other taxable grants of$6000r more also shall be reported. (2) ~. DOE prepares IRS forms 1099-G, 1099-INT, 1099-MISC0 and1096to prov~de payment information for taxpayers to IRS asrequfredby title 260 section 1.60410 of the Codeof Federal Regulations and the IRS Tax Code, sectfon 6041. (3) Ef%wasy,yiati~. DOE prepares IRS forms 1099-Go 1099-INT, 1099-MISC. and 1096 annually. (d) “Jkemefs. Each DISCASsfte transmits IRS form 1099 fnformatfon toa central tapemafntained bythe Ffnancfal Systems Development Dfvisfon (CR-44). PMA’salso prepare 1099 forms 1099-INTo 1099-MISC. and 1096. when necessary. III-5 -– DOE2200.8B Paragraphed 6-8-92 ● (5) ~. Refer to IRS instructions for preparing IRS

forms 1099-G, 1099-INT, 1099-MISC. and 1096. (6) M. IRS and taxpayers are the users of forms 1099-G. 1099-INT, 1099-MISC0 and 1096. (7) ~. DOE uses the DISCAS data base and the program financial systemsas Its data sources forpreparfng forms 1099-G. 1099-INT. 1099-MISC. and 1096. . . e. Y-770. ”R~~ton Ff~lal Posftl ~ “ Attachment III-5 fsan exampleof SF-220. -Reporton Ffnancfal Posftfonl” (1) ~. The SF-220 reports all DOE assets. Iiabfllties. andequlty asofthe endof affscal year for each reporting entfty. Thereportfng entities are Departmental Admfnfstratfon, Atomic Energy DefenseActfvf - ties, Energy Programs-Trust Funds, Energy Programs-All Other, Energy Programs<onsolfdated. andeach PMA. SF-220 requfresdfsclosure of the “ valuation basfs on whlchma~or categories of assets are reported, any slg- niffcant restrfctfons on assets. any sfgnfficant contingent lfabflftleso and any other fnformatfon related to assets, liabilftfes, and equity necessary to fully and clearly dfsclose DOE”s ffnancfal posftion. The three supporting schedules are SF-220-1, “Additional Ffnancfal Informa- tfon”: SF-220-8, “Ofrect and Guaranteed Loans Reportedly Agency and ● Program Due from the Publfc”; and SF-220-9, “Reports on Accounts and Loans Receivable Due from the Publfc.- (a) SF-770-1- “M,rlltiwl Fl~fal In~.”dfscloses other flnancfal fnformatlon considered necessary to support the SF-220 and provfdesananalysfs of the composition offund balances wfththe Department of the Treasury and cash. Anyaddftional disclosures that are not specfffcally prescribed but are necessary for fafrdfsclo- sure should be fncluded by DOE. DOE isresponsfble for assurfng that all appropriate disclosures necessary for fair presentatlonoffts ffnancfal posftfon are fncluded fn the report. SF-220-l fs prepared for each reporting entfty. (b) SF-770-8- “Dfr~ct ~pd I ~tpd bv Aa~~ ~o’” provides lnformationrequf red bythe Department of the Treasury and the Federal Reserve Boardon loans repayable. by program. fn U.S. dollars andln foreign currencies. In addftfontoshowfng amounts outstanding for dfrect and guaranteed loans. thfs report shows lendfngauthorfty. SF-220-6 fs prepared for Departmental Administration (see paragraph 3e(5) below) and each PMA. . . (C) ~Mvab~P from ~ W.’’ shows fnformatfon requfred by the Department of the Trea- suryfordlsclosure of receivables from thepublfc. This report has 111-6 -— 6-8-92 ● DOE2200.8B I Paragraph3f . . . (2) (3) (4) (5) (6) (7) two parts: “Status of Receivables” and ’’Credit Management Informa- tlon.- SF-220-9 is prepared for Departmental Administration (see paragraph 3e(5) below) andeach PMA. ~. Section 1140f the Budget and Accounting Procedures Actof 1950 (31 U.S.C. 3513a) requires the Secretary of the Treasuryto prepare reports on the flnancfal operations of the U.S. Government and provides that each executive agency must furnfsh to the Secretary of the Treasury such reports andlnformation relating totheagency’s flnancfal condftion and operations as the Secretary may require. The current requirements for the Federal agencies” flnanclal reports are SF-220, “ReportonFinanclal Posltion,- and its schedules (SF-220-1. -8, and-9); SF-221, ‘Reporton Operations-; SF-222, ‘Report on Cash Flow”; and SF-223, “Report on Recon- cilfation.- Refer to paragraph 3fforfnformatfonon SF-221. SF-222, and SF-223. The revfsedtftle 2of the General Accounting Office Policy and Procedures Manual for Guidance of General Agencfes (10-31-84) also requfres agencfes to prepare annual flnancfal statements reflectfngthefr overall posftfons andoperatfons.

~Yp. SF-220 is prepared annually. atyearend. ~. CR-42 prepares SF-220 and supporting schedules. BPA prepares ftsownsupportfng schedules. ~~. ITFM2-41OO. “Federal Agencfes” Ffnancial Reports.” provfdes the Departmentof the Treasury ”sfnstructfons forcom- pletfngthe SF-220 and supporting schedules and provides examplesof the schedules. CR-42 has detafled fnstructfons on howthe SF-220 and support- fngschedules are prepared forOOE. The Departmentof the Treasury has agreedto allow CR-42to report all receivables: loans; property. plant. andequfpment: and unclassfffed weapons stockpile fnventorfes for the Department, except forthe PHA’s, onthe SF-220 for Departmental Admfnfs- tratfon.. Information on transfer approprfatfons from DOE to another agency wfll be reported by DOE. U. The Department of the Treasury is the user of SF-220. ~. CR-42 uses the FIS/SGL data base and hard-copy PMAreDorts forthe SF-220. CR-420btafns supplementary fnformationffom thep~ogram ffnancfal systems and from schedules prepared ateach DISCASsfte and forwarded to the Departmental Accounting and Analysfs Dfvisfon for consolidation. f. SF-771. SF-?77 SF 7!73.-. - mart on ~.mu P Flow. 10 u ~ “ Attachment III-6 provfdes examples of SF-221, “Reporto nOperatfons-; S~-222. ‘Report on Cash Flow”; and SF-223, “Reporton Reconcflfatfon.- ,“ 111-7 --- DOE2200.8B Paragraph 3f(l) 6-8-92 ● (1) . (2) (3) (4) (5) (6) (7) (a) (b) (c) SF-221 reports financing sources andoperatfng expenses. Thecate- gorfes of sources are expended appropriations, revenue. governmental recefpts, and other sources. Thecategorfes of operating expenses arecost ofgoods sold. operating and program expenses, fnterest expenses, unfunded expenses. and other expenses. SF-222 reconciles the beglnnfng and endfng fund balances wfththe Department of the Treasury and cash by presenting all sfgnfffcant sources and uses of resources durlngtheflscal year. Thecategorles of sources of funds are increases fn debt, approprfatfons, revenues, sales of assets. Increases fn payables, decreases fn receivables and advances, and others. The categories ofapplfcations of funds are operating expenses net of expenses not requiring outlays: fncreases fnfnvestments; increases fn inventory; purchases of property. plant, andequfpment: and others. The SF-223 reconciles operating expenses as they are reported on the SF-221 to net cash outlays fortheffscal year as reflected on SF-133, “Report on Budget Execution.” ~. All Federal programs andactfvltfes submftthe SF-221, the SF-222. andthe SF-223to report on thefrffnancfal results. The Depart- mentof the Treasury includes fnformatfon from these reports fnthe U.S. Government Annual Report and the Budget of theU.S. Government. ~eatian. The SF-221, SF-222. and SF-223 are prepared annually, atyearend. ~. CR-42 prepares the SF-221. SF-222, and SF-223. ~. ITFM2-4100 andappendfces contafn the Depart- mentofthe Treasury*s instructions for thepreparatlon of the SF-221, SF-222, and SF-223. CR-42 has detafled instructions on preparing these reports for DOE. Information on transfer appropriations from DOE to another agency fs reported by DOE. k. The Department of the Treasury is the user of SF-221. SF-222. and SF-223. MWWrc.e. The FIS/SGL database and hard-coDY PMArerIorts are the data sources forthe SF-221. SF-222. and SF-223. ‘- ‘ g. SikZZ5- -RP?ortm Oblf~. “ Attachment III-7fs an example of SF-225, “Report on Oblfgatfons.”

(1) _fptfgn. The SF-225 reports the amounts of gross oblfgatfons fncurred, by object classfflcation; total netoblfgatfons fncurred; and net unpaid obligations outstanding. The dataon gross oblfgatfons . . III-8 —- 6-8-92 ● DOE2200.8B Paragraph 3h(6) . . fncurred arein twocategorfes: total !!woss oblfgatfons fncurredwfthfn the gross oblfgatfons fncurred and Federal Government. Data mustbe reported at the level of each approprfatfon or fund account. (2) ~. The SF-225 provfdes comprehensive data on Government oblfga- tfons fnadvance of outlays and assfsts the Department of the Treasuryfn projecting theeconomfc fmpactof many Federal transactions. (3) ~. The SF-225 fs prepared quarterly. (4) _rer. CR-42 prepares the SF-225. (5) ~. Refer to ITFM 2-4400 for detafled instructions for thepreparatfon of the SF-225. The oblfgatfons reported onthe SF-225 should agree with theoblfgatlons reported on the SF-133. “Reporton Budget ~ecutfon.- (6) k. The Department of the Treasury fs the user of SF-225. (7) ~. The FIS/SGLdatabasefs h. JFS-73(14. ”Xsof~ a TFS-7304, aStatus of Contract Authority:” (1) R.escrfntffan. The TFS-7304 reportson the data source for the SF-225. Attachment III-8fs an exampleof the status of contract authorfty. Contract authority fsdeffnedfn TFM as ”anystatutory authority that- allows an agency to enter fnto contracts or fncurother oblfgatfons prfor to an approprfatfon (or the realfzatfon of revenues) for the paymentof oblfgatfons.- Thfsauthorfty may be current or permanent, wfthorwfthout ffscal year lfmftatfon. and deffnfte or fndeffnfte fn amount. Ordfnarfly, contract authority fs used wherefore than lyearfs expected to elapse between thetfme the oblfgatfon fs placed and the tfmeexpendftures would begfnfn payment of theoblfgatfon. An agency may notmake expendfturesto lfqufdate oblfgatfons fncurred by fts contract authorfty. Funds mustbe approprfatedor otherwise become available for payment of the oblfgatfons. (2) ~. The TFS-7304helps the Department of the Treasury project the economfc fmpact of contract oblfgatfons. (3) ~.The TFS-7304fs prepared semiannually. The report asof 3-31 covers the ffrst6 months of the ffscal year: the report asof 9-30 covers the full ffscal year. (4) ~rw. CR-42 prepares the TFS-7304. (5) ~. ITFM2-6100contafns detafled fnstructfons for thepreparatfon of the TFS-7304. (6) W. The Department of the Treasury fstheuser of TFS-7304. III-9 -- DOE2200.8B 6-8-92 Paragraph 3h(7) ● I (7) ~. CR-42’s source ofdata for the TFS-73041s the SF-132, “Apportionmentand Reapportionment Schedule.- 1 a. ~“ Attachment XII-91s an example of SF-133, “Report on Budget ExeCuttOnl- (1) mlpt~. The SF-133 is amonthly summary of each OOEappropriatlon’s activity for funds authorized for the budget year. The reportis basedon actual actfvity. but ftmust adhere to approved apportionment and reappor- tionment lfmftatlons. The SF-133 isdfvidedlnto three sections: “Bud- getary Resources. ‘“Status of Budgetary Resources,w and “Relatlonof Oblfgatlons to Outlays and Accrued Expenditures.” An explanatlonof each of the three general sectfons follows: ● . (a) ~vR@~ reflects various sources oftotal funds avail- able foroblfgation for the budget year. This sectfon represents DOEOs total oblfgatfonal authority for theyear that may be allotted by the Chfef Financial Offtcer(CFO). except for the restricted amounts set forth in “Status of Budgetary Resources.- Information for the-Budgetary Resources” sectlonof the SF-133 must agreewfth the ”Budgetary Resources” section of the SF-132. except for Department of the Treasury appropriation warrants and SF-1151, “Non- 0 Expenditure Transfer Authorlzatlons.” or actual unobllgatedbal- ances brought forward on 10-1 (line 2a) that are noton the latest SF-132.

(b) ~ provfdes a month-to-month statusof budgetary resources. showlngoblfgatlons for the ftscal year todate and theremalnlng unobligated appropriation divided as availableor notavaflable. Information on unobligated balances not available, resc~sslons, and deferral sin this section must agree with theappor- t~onment schedule onthe SF-132. “Apportionment and Reapportionment Schedule.- (c) of(l&.liaaW ta(li$javs andto~ is based on congressional approprlatfons only. The fmpactofreim- bursements andotherlncome onoblfgatfons.unpaid obligations. and outlays is eliminated. Obligations incurred are entered less reim- bursements earned, less changes lnunfllled customers” orders. and Iess actual recoveries ofprfor-year obligations. Ifthechangeln unfilled customers’ orders Is a decrease. this amount will be added to. rather than deducted from. obligations incurred. Theresultln9 obligations. unpafdoblfgations, and payments apply to the funds appropriated. Accounts payable are entered net of reimbursement and refund recelvablesto arrfveat accrued expenditures (costs) related to funds appropriated. , III-lo ● 6-8-92 (2) (3) (4) (5) (6) (7) DOE2200.8B Paragraph 4b(7) ~. The SF-133 isa report to OMB andto theU.S. House of Repre- sentatives Committee on Appropriations on the status of appropriated accounts. ~p. The SF-133 is sent monthly to OMB and quarterly to the House of Representatives. ~. CR-42 prepares SF-133”s. ~. OMB Circular A-34. “Instructions on Budget - Execution.- provides detafl edinstructlons forpreparing the SF-133. Transfer appropriations from DOE to another agency are reported byDOE. When DOE fs the spending agency, DOE provides areporton thestatus of the transfer appropriation to the parent agency for inclusionon the parent agency’s SF-133. ~. OMBandthe U.S. House of Representatives Commttteeon Approprlatlons are the users of SF-133. ~. DOE’s data sources for the SF-133 are the FIS/SGL data base. . . PMAprogram financial systems, and hard-copy PMA-reports. b. ~. Attachment III-10 fs an example of the Prompt PaymentAct Report. (1) (2) (3) (4) (5) (6) (7) ReR@gII. The Prompt Payment Act Report categorizes invoice payments made by DOEtoentltles outside the Federal sector. Report categories Include timely payments, late paymentso early payments, interest pay- ments. and reasons for the early and late payments. Each categoryis also defined by dollar amount and number ofltems. ~. The Prompt Payment Act Report provides OMB withan accurate deplctfonof DOEDs payment practices as requfred bythe Prompt Payment Act. ~yp. The Prompt Payment Act Report ls prepared annually. JLcgpm=rs. All DOE payment centers submltthelr reports tothe Cash Man- agement and Funds Control Branch (CR-42). which summarizes thedata in the Prompt Payment Act Report and forwards the report toOMB. ~1. DOE prepares the Prompt Payment Act Reportin accordance wfth the Prompt Payment Act and OMBCfrcul arA-125. ~~ DOE management and OMB are the users of the Prompt Payment Act . ~for the Prompt Payment Act Report are the Departmental Prfmary Accounting System and program ffnancfal systems. 111-11 -– DOE2200.8B Paragraph5 6-8-92 ● 5. ~. a. SF-1575 ‘AmWSumr~muuMundTmnwMm . ‘“ Attachment 111-11 Is an example of SF-1525, “Annual Summary of Retirement Fund Transactions.” (1) (2) (3) (4) (5) (6) (7) J@scrlu. SF-15251s acertiflcation for the calendaryear bythe reporting offfce that retirement deductions have been accounted for and recorded onlndlvldual retirement records.

~. The SF-1525 summarizes retirement fund transactions by calendar year and reports information to the Offfce of Personnel Management (OPM) as requfred bythe Cfvfl Servfce RetfrementAct of1956. as amended. ~ofPrP~. DOE prepares the SF-1525 annually. ~. The Headquarters Payroll Branch and the BPApayroll office prepare SF-1525”s. ~. The Federal Personnel Manual. supplement 831-1. subchapter S 25. contafns fnstructfons for preparfng the SF-1525. w. The Retirement and Insurance Group of OPH fs the user of SF-1525. ~for the SF-1525’s arethe Headquarters PAY/PERS database and the BPAPAY/PERS database. b. - -nt F~ PPr~ Ei?JIQX. ” Attachment 111-12 fs an example of OPM Form 1361-A. “Work Years and Personnel Cost Report.- ● (1) (2) (3) (4) (5) (6) (7) -lptl~. OPMform 1361-A furnishes fnformatlon to OPt40n work years and pay. employee benefits. cost of basfc payrolls, and number of staff days and valueof Ieaveearned and used. ~. OPMform 1361-A summarizes workyears and personnel compensation by fiscal year and reports requfred tnformatfonto OPM. ~ofPr~. OPMform 1361-A fs prepared yearly. p~. The Offfce of Headquarters Accounting Operations (CR-50) and BPAprepare OPMform 1361-A. ~fon~. Federal Personnel Manual Bulletfn 298contafns fnstructfons forpreparfn9 OPMform 1361-A. w. OPM fs the user of OPM form 1361-A. ~for OPMform1361-A are the Office of Headquarters Accounting Operations Labor Dfstrfbutfon System and the BPA Payroll System. ● 111-12 6-8-92 ● DOE2200.8B Paragraph 6a(6) a. S-13. ”~Tr~eral~ “ Attachment 111-13 isan exampleof SF-13. “International Transactions of”the Federal Government.- . . (1) (2) (3) (4) (5) (6) ~. The SF-13 shows expenses, receipts. and financing methodson a worldwide basis. Each summary SF-13 shall be supportedby individual SF-13’s for each country or by atabular Itstlng by country andlnter- national organization for each item reported. The following supporting schedules or reports also are required when applicable: ( a ) (b) (c) (d) (e) (f) Reconciliation of foreign loan transactions (required only for worldwide totals for transactions reportedon Form 2under Department of the Treasury Circular 1080): Private exports under Government contracts and agreements: Merchandise transactions:” Government grants and credits: Changes In Government financial assets andliablllties abroad: and Acopyof the report on foreign grants, loans. and other credits submitted to the Department of the Treasury. MKPQS.R. OOEcompletes SF-13to feportlnternatlonal transactlonso assets and Ifabflfttes for reports on balance of paymentso fnternatlonal investments, and foreign grants and credfts to the Department of Commerce. ~YUatlu. SF-13 is prepared quarterly. ~. SF-13 fspreparedby CR-42 andthe PMA”s. _fs. The Bureau of Economic Analysfs requfresan SF-13 when one ormore of the following conditions prevail: (a) Reportable fnternatfonal transactions total $1.000.000 ormore per year; (b) Balances of forefgn assets or lfabflfties total $500.000 ormore: (c) Transactions lnvolvfngforelgn grants orcredfts total $100.000or more peryear; and (d) Balances of foreign credf tstotal $100,000 ormore. k. The Department of Commerce is the user of the SF-13. 111-13 -– DOE2200.8B Paragraph 6a(7) 6-8-92 ● (7) ~c~s. for preparatfonof the SF-13 are supplementary supporting financial records, the Departmental Primary Accounting System. and program ffnanclal systems.

b. to~Attach- merit III-141s anexample ofa report on payments to State and local . governments. instftutfons, and agencies. (1) -u. The report on payments toState and local governments, fnstitutlons, and agencies provfdes information for the fiscal yearto the Bureau of the Censuson the following: (a) Thetotal amount of contractual payments for scientific research and development made under research contracts (showing separately the total payments from plant acquisltfon and construction funds made only underprice contracts) to the following: 1 State government fnstftutfons for hfgher educatfon: z Other State government agencfes; and (2) (3) a Local government agencies. (b) The payee andamount ofany payments made fnlieu oftaxes tothe followfng: 1 State governments: and z Local governments. (c) The Dayeeand !mossamount Dafd tolocal school dfstrfcts, fncludfng any payments for plant andequfpment, showing separately any payments for plant andequlpment fncluded lnthe gross amount. (d) The total amount of assistance to school s(exclude any payments prfvatefndfvfduals or privately run fnstitutfons) pafd tothe followfng: 1 State unfversitfes and other state schools: and z Local government publfc schools. ~. The Census Bureau includes the fnformatfon from the report payments to State and local governments, fnstftutlons. andagencfes annual reporton governmental finances. ~YofPr~ratl~. The report on payments to State and local governments. Institutions. and agencies fs prepared annually. to Rfts . . 111-14 —. 6-8-92 ● . . (4) (5) (6) (7) DOE2200.8B Paragraph8a WPr. CR-42 andthe PMA”s prepare the report on payments to State and local governments, fnstltutions. and agencies. kepdfa$lon~. The Census Bureau has prepared Instructions for reporting payments to State and local governments, institutions, and agencfes. W. The Bureau of the Census, Department of Commerce, fsthe userof the report on payments to State and local governments, Institutions, and agencies. ~. The reDortfscomDfled from surmlernentary suDDortfna finan- cfal records. Includfng reports prepared ateach llISCASs{<e and ~tPMAOs. and forwarded to the Departmental Accounting and Analysis Dfvfsfon. 7. RFP~TOF~!/FRACT~ . Attachment 111-15 fsan example ofa report ofwafver actfons. . . a . b. c. d. e. f. 9. ~. The report ofwafver actions provides fnformatfon tothe Comp- troller General on all wafveractfons by DOE on claims of the Unfted States arfsfng outof erroneous payments of pay or allowances to employees. ~. The report ofwafver actions summarizes fnformatlon on waiver requests grantedor denfed and amounts refundedas a result of DOEand GAO wafveractlons. Thfs report informs the Comptroller General as requlredby Tftle4. sectton 92.7, of the Code of Federal Regulations. ~~atf~. The report ofwafver actlonsfs prepared annually. ~. The report onwafver actfonsfs prepared by the Departmental Accounting and Analysfs Dfvfsfon. ~. To prepare a report of waiver actfons, refer to4GA0 105.2. The Departmental Accounting and Analysfs Divfsfon shall prepare the report on wafveractlons according to instructions fnTltle40 Chapter 105.20 of theGAO Policy and Procedures Manual for Guidanceof Federal Agencies. k. GAO fsthe userof the report ofwafver actfons. ~. The data sources for the report ofwafver actfons arethesuDDle- mentarysupportfng ffnancfal records, fncludfng reports prepared ateach- DISCASsfte and forwarded to the Departmental Accounting and Analysls Dfvfsfon.

8. . Attachment 111-16fs an exampleof a reportof Federal employment and wages. a. WIptti. The report of Federal employment and wages shows the numberof persons on the payroll for the pay perfodendfng nearest the15thof each month fnthequarter being reported. It includes only persons at thefrofflcfal 111-15 –– OOE2200.8B Paragraph8a 6-8-92 ● b. c. d. e. f. 9. stations and only those covered employees as defl ned In sectf on 1501, title XV, of the Social Securfty Act. The report also shows the gross amount of all pay- rolls of covered persons for all payperfods ending wfthfn the quarter as shown on the fndfvfdual earnfngs record cards. ~. The report provfdes fnformationon Federal employment and wages to theU.S. Department of Labor’s 8ureau of Employment Securftyasrequfred by Publlc Law 83-767, Title XV, “Unemployment Compensation for Federal . Employees, ‘as amended (refer also to 20 CFR 609.1-609.9). ~~. The report fs prepared quarterly. m~rs. The Headquarters Payroll Branch and BPA prepare reports of Federal employment andwa9es. watlon~. The State orterrltory employment securfty agency provides instructions for preparing the reportof Federal employment and wages. m. The Bureau of Employment Security, Department of Labor. fs the user of the report of Federal employment and wages. ~for the report are Headquarters PAY/PERSandthe BPA PAYIPERS. 9. J3EMRI. Attachment III-17fs anexample of the National Scfence FoundatfonOs Committee on Academfc Scfence and Engfneerfng (CASE) report. a. ~. The CASE report collects Information from federal agencies onthe followfng: (1) Total program support toacademfc fnstftutfons. fncludfng both scfence-engfneerfng and non-scfence-engfneerfng actfvftfes. (2) Total science-englneerlngsupport to federally funded research and development centers admfnisteredby academfc fnstftutlons. (3) Research and development support to selected nonprofit fnstitutlons and associated federally funded research and development centers. b. ~. The CASE report assfsts the Federal Council for Science and Technol - ogyfnmakfng the annual report tothe President and to Congress as requfredby section of the Natfonal Science Foundation Act as amended in August 1968. c. ~. The CASE report d. ~. CR-42 prepares the CASE report. . . fs prepared annually. 111-16 - . 6-8-92 e. f. . 9. . . DOE2200.8B Paragraph lOa(l)(c) Pr~Wation”~ . CASE has published instructions for preparing the report. U.S.(Z. CASE. wfthin the Federal Council for Science and Technology. fs the user of the report. ~for the CASE report are the supplementary supporting program offfce records. 10. TSFORTHFB~ WGAIIQNPRQQIA1l. Attachment 111-18fs an example ofa Report on Allocation Accounts for the Buildings Delegation Program. a. Wlptti. There are three components to the Report on Allocation Accounts for the Buildings Delegation Program. as follows: (1) ~s prepared by the Director of the Departmental Accounting and Analysfs Division, fsftself composedof four parts, as follows: (a) (b) (c) JWtAfsthe conventional SF-133. ‘Reporton Budget Execution- (see paragraph 4a). Lfne4. ‘Recoverfesofprlor Year Obligations-of the SF-133 shall be consistent with adjustments toprfor-year oblfgatfons reported fnparts Canal Dbelow.

J?ii&0rePort3 cumulative oblfgatfons andcumulatfve costs for the current ffscal yearfn separate sections. Cumulative oblfgatfons and cumulative costs Incurred through the reporting perfod are shown by obJectcl asslffcatfon wfthfneach of the major functional catego- ries (for exampleo maintenance). Oblfgatfons shall Include (for no-year accounts only) the amounts of upward adjustments to prfor- year oblfgatfon for no-year accounts. Current-year costs shall fnclude all costs regardless of the oblfgatfon”sffscal year desfg- natfon. Data fnpart Bmustbeconsfstent wfth data reportedon the SF-133. lfne8 (-Oblfgatfons Incurred-) andlfne16 (-Accrued Expenditures”). JWMshall fnclude only oblfgatfons for annual accounts (for exam- ple, real property operations, rental of space, and program dfrec- tfon). Upward or downward adjustments tooblfgatfons (Incurred agafnst thespecfffed prforyear”s allocation) as a result of accrual lfqufdatlonsor prfor-year reportfngomfssfons shall be reportedon partC. Adjustments shall be reported by object class, fndfcatfng whfchprforffscal yearfs tobe adjusted. A separate report wfll be requfred for theM account fnffscal year 1991 and thereafter. Data fnpart Cmustbeconsfstent wfth data reported onthe SF-133. lfne4A (“Recoveriesof Prior Year Oblfgatlons-Actual “)fordownwarcj adjustments andlfne8 (-Obllgatfons Incurred-) for upward adjustments. 111-17 -.– DOE2200.8B Paragraph lOa(l)(d) 6-8-92 ● b. c. d. ( 2 ) ( 3 ) (d) part Qshall Include only obligations for no-year accounts (for example, Repairs and Alterations). Downward adjustments toobli- gationsas aresult of accrual liquidations shall be reported on part D. Adjustments shall be reported by object class and wfthin eachof the major functional categories (for example, recurring, non- recurring). Upward adjustments shall be treated as current-year obligations and shall be reported onpart B. Data in part Dmustbe consistent with data reportedon the SF-133, line4A (“Recoveries of Prfor Year Oblfgations-Actual ‘). ~Closlna Statemnt. The second component to the Report on Alloca- tfon Accounts for the Buildings Delegation Program fs the standard “Yearend Closing Statement” (TFS-2108). The Departmental kcountingand Analysls llfvfsionshall submft astandard TFS-2108 (see paragraph 3b)wfth data on theallocatfon accounts to the General Servfces Admfnfstration (GSA). GSAshall submfta consolidated TFS-2108to the Department of the Treasury. AmlWJWdj@LGG%lXe~. The thfrd component to the Report onAllo- cation Accounts for the Bufldfngs Delegation Program fs theAnnual Bufld- fng Cost Report. Another name for this report fs the Standard Level Cost Accounting Statement. The Dlrectorof the Offfce of Headquarters Account- fng Operations and Field CFOOs who have buildings fncluded fnthe Build- lngs Delegation Program shall submftannually for each bulldfnga statement of costs formatted by functfon and object class. ~. The Reports on Allocation Accounts for the Buildings Delegation Program enable GSAtomafntafn aproper set of accounts for the Federal Build- fngs Fund and tomeet the budget reportfngrequf rements of the Department of the Treasury andOMB.

~zW?IX~. GSA requfres quarterly submfssfon of the SF-133 component (Including parts Athrough D) of the Reporton Allocation Accounts for the Buildings Delegation Program. The Departmental Accounting and Analy- sfs Dfvfsfon shall forward SF-133 reports for ffscal quarters lthrough3 toGSA not later than 15days after theclose of the reportfngperfod. To accommodate yearend closfng requirements. the Departmental Accounting and Analysls Dfvf- sfon must forward to GSA by9-15 an SF-133 coverfng the perfodendfng 8-31. The Departmental Accounting and Analysfs Divfsfon shall forward aflnal SF-133to GSA by10-31 for the fiscal year ending on theprfor 9-30. The Departmental Accounting and Analysfs Dfvfsfon shall submft TFS-2108 annually to GSA by10-31 for the ffscalyearendfng on theprfor 9-30. The Offfce of Headquarters Accounting Operations and Ffeld CFO”s who have bufldfngs fncludedfn the Bufldfngs Delegation Program shall submft the Annual Bufldfng Cost Report to GSA annually atyearend. ~. Ffeld CFO’sandthe Offfce of Headquarters Accounting Operations . . shall prepare the Annual Bufldfng Cost Report. The Departmental Accounting and Analysfs Dfvfsfon shall prepare the Report on Budget Execution. partsA ● through D. and the Yearend Closing Statement. 111-18 -.— 6 - 8 - 9 2 ● e. b . . f. 9. DOE2200.8B Paragraph lOg ~ion ~. Preparers of the Report on Allocation Accounts for the Buildings Delegation Program shall refer to ”Guidelines for Administration and Control of Federal Bulldlngs Fund-Resources Allocated to Other Agencies Under GSA”s Buildings Delegation Program,’’ issued byGSA. kRM. DOE and GSA are the users of the Report on Allocation Accounts for the Buildings Delegation Program. ~. The data sources for the Report on Allocatl on Accounts for the Buildings Delegation Program are DISCASand FIS/SGL. .111-19 (and 111-20) -– ● 4 . . 6-8-92 DOE2200.8B Attachment III-l (Example) STATEMENTOF TRANSACTIONS (SF-224) US DEPAR~ENTOF ENERGY PITTSBURGH NAVAL REACTORS OFFICE FINANCE DIVISION 4127217256 Po Wx 109 WEST MIFFLIN PA 151220109 SECTION I APPR., FUND OR RECEIPTS MD REVOLVIffi RECEIPT MCOUNT FUND REPAYMENT (1) (2) 69X0220 0.00 89X0228 0.00 895228.1 1,829,570.00 TOTALS 1,829,570.00 NET TOTAL. SECTION I 1. 2. 3. 1. 2. 3. 4. SECTION 11 AOD PAYMEtiT TRANSACTIONS ACCt14PLISHEO: THIS MONTH TOTAL PAYMENTS DEDUCT COLLECTIONS RECEIVED NET TOTAL SECTION 11 SECTION III BALANCE OF UNDEPOSITED COLLECTIONS, CLOSE OF PRECEDING MONTH MD: COLLECTIONS RECEIVED THIS MONTH OEOUCT DEPOSITS PRESENTED OR NAILEO TO BANK ~iIS MONTH PRIOR MONTH 09/87 TOTAL DEPOSITS PRESENTED OR NAILED TO BANK NET TOTAL, SECTION 111 89-00-0301 10/31/87 NET DISBURSEMENTS (3) 7,248,328.06 248,954.87CR 0.00 6,999,373.19 5,169,G03.19 6,999,389.49 6,999,389.49 1,829,586.30 5,169,803.19 0.00 1,829,586.30 1,829.595.30 9.00CR 1,829,586.30 0.00 DATE d’h SIGNATURE/TITLE w 111-21 (and III-22) —— . . . ● -— .,.● “I DOE2200.8B Attachment III-2 a . ~ (Example) . . . . i a , . . -. . I . 111-23 (and 111-24) –– . . ● - . 6-8-92 0 DOE2200.8B Attachment III-3 Unft=l Statps Savfnas Bond Pavroll Savfngsllpgort (Example) UNITED STATES SAVINGS BONO PAYROLL SAVINGS REPORT (DMB Approval 1535-0001) 4 . To: THE SECRETARY OF THE TREASURY MASHINGTON, D.C. September 30, 1987 tPulmJATE THE TABLE BELOW INDICATES EMPLOYEE PARTICIPATION IN THE PAYROLL SAVING FOR THE PURCHASE OF UNITEO STATES SAVINGS BONDS AT OUR VARIOUS COMPANY LOCATIONS (INCLUDING OUR HEADQUARTERS).

PLAN Carolyn H. Potter, Chief Reports and Retirement U.S.Oeoartment of Enerov Xxxxxx--xxxx Washington, O.c. - TOTAL NUMBER NUMBER EMPLOYEES BRANCH SIGNED UP TO BUY COOE COMPANY NAME AND AOORESS EMPL~tEES SAVINGS BONOS Xxxx DEPARTMENT OF ENERGY WASHINGTON, DC Xxx,xxx X,xxx Xxxx OOE ALBUQUERQUE OPERATIONS Xx,xxx x x x ALBUQUERQUE, NM . III-25 (and 111-26). -.,– I ● . , . . 6-8-92 DOE2200.8B Attachment III-d . (_JvoID ❑ CORRECTED ● awn s Iu.w S,NSI ,m,”s C*, stat. am Wcmo thus OWNS 1s4s0115’ ;.;. Oe[er&snt of EnwgY . . s a 1987 Miscdlaneous Income &sntfmm. MO 20874-0500 2 SS+In sfafwnffor s Roapmfsof ● avfn srmwa, @clll41rJwn- RKIPltNT”Sm titsMtMnumbrf 53-0197006 1 ?nznvld~ 4 raml-ra~ Xx-xxxxxxx s s C4fpyc RSCIPI[N7 Snmne(fwsl.mdOtO. u) s fm-smSadS c utimahsm~ ForPayor s s ABc Outfit ~Of Pa$mvork 7 kwnlm CMla!Urm 8 subtrliue MymNllslll Uud Reducoon Acs S!wc! mwu ~unwcrcJt P4011cc ● nd 223 Msln Street $ Xxx. xx s lnstruetmns for complctmgth!s w%%:%!! Xxxxx 9 mwd819ctu14Sds5.mw MOl — form. see ~r400L.yw(ramMr)mr- Instrwxons for * forms 1099. Aaauar - Iwllmao ma. 5y~09J. 10 ?hamamtmti 780w-OIOMaI .0 “ ~a.m 1099.MISC ~*thsTmwQ.lmuMtsmIwsmmc* fJvoID ❑ CORRECTED wqjngw Mmaammeloull, ,:0:5’s3’ - 8 = ;“—’— muanuwn w28mlMs’0120 IN87 Corhin ~, m20E74 2 *sulhME-1 Govemmmnt Payments Sf4tarrwffor s RacIDierstsof ‘4vc?&3w6w’”’q z~ RfCIPIfNT’S !dom!l,atmn numocr s Mlnam*-ToU 4 f~l-mwlnnma s copy c RCC17!SNT’SIW!9M19, W*. ~) s O--W*---$ 6 l-m For Psyof E -t :~~~ s $ -= swat Smmu Noticoand 7 mwumwnmars * nuanwwrmbzaw+m itwnmmonsfor x231uss~ m-twllamw s t4mmn$D 0 msnphfmgmls “ Ctt. Surr •ldzl~csa h&&SslS, m a Instrwtmnsfor ForrIu 10S9. l@8, knum numncrwmimvq raw 1099.G ~drhcT~. IIRONI~SsnW III-27 (and III-28) — . . . ● -.— b-8-92 DOE2200.8B . ● . . Attachment III-5 ?70. u orton Ffnancial Posftl on’’ (Example) STANDARD FORM 220 NOVEMBER 1987 REPORT ON FINANCIAL POSITION 1 TFM 2-4100 AS OF SEPTEMBER 30, 1987 (IN DOLLARS) IDENTIFICATION OEPARl?4ENT/AGENCY: DEPAR??4ENT OF ENERGY BUREAU/ORGANIZATIONAL UNIT: CONSOLIDATE 046 IDENTIFICATION CODE: 89XOO01 A5SETS 1. FUNO BALANCE WITH TREASURY AND CASH (SF 220-1) A. FUND BALANCE(S) B. CASH C. FOREIGN CURRENCY, NET D. SUBTOTAL . 2. ACCOUNTS RECEIVABLE A. FEDERAL AGENCIES 1. CURRENT 2. NONCURRENT B. PUBLIC 1. CURRENT 2. NONCURRENT C. LESS: ALLOWANCES D. SUBTOTAL 3. ADVANCES AND PREPAYMENTS A. FEDERAL AGENCIES B. PUBLIC C. SUBTOTAL A. B. c. D. E. 4. INVENTORIES (SF 220-1) OPERATING CONSUMABLES PROOUCT OR SERVICE COMPONENTS W3CKPILE0 MATERIALS 1. OTHER - ALLOUANCE FOR LOSS OF STORES INVENTORY 2. :: SUBTOTAL 5. INVESTMENTS, NET (SF 220-1) A. FEDERAL SECURITIES B. NON-FEDERAL SECURITIES C. OTHER O. SUBTOTAL PJ40UNT FUNO TYPE 6 TOTAL CURRENT PERIOO 8,196,050,579 951,701 0 B,197,002,280 571,674,276 2,172,382 775,635,806 1,483,063,673 (276,621,000) 2,141,035 164,338,858 634,023,029 3,339,B05 26,907,766,156 (45,221,37;) o 0 2,729,976,497 0 0 2,555,925,139 166,479,893 29,699,=7,618 2,729,976,497 — III-29.—.— DOE2200.8B Attachment III-s STANDARD FORM 220 NOVEMBER 1987 1 TFN 2-4100 6-8-92 ● REPORT ON FINANCIAL POSITION AS OF SEPTEMBER 30, 1987 (IN DOLLARS) FUND TYPE 6 TOTAL CURRENT PERIOO “ IDENTIFICATION: OEPARTMENT/AGENCY:OEPARTMENT OF ENERGY BUREAU/ORGANIZATIONAL UNIT: CONSOLIDATED Ct4B IDENTIFICATION CODE: 89XOO01 MOUNT 6. LOANS RECEIVABLE (SF 220-8, SF 220-9) A. FEOERAL AGENCIES 1. CURRENT o 2. NONCURRENT o

B. PU8LIC 1. CURRENT 1,059,028 2. NONCURRENT 1,267,031 C. LESS: ALLfMANCES (806,546) O. SUBTOTAL 1,519,513 7. PROPERTY. PLANT AND EOUIPMENT. NET (SF 220-1) ‘- - A. STRUCTURES, FACILITIES ANO LEASEHOLD IMPROVEMENTS 8.218.979.284 B. c. o. E. F. G. H. I. J. 8. A. B. c. k MILITARY EQUIPMENT . . AOP SOFTUARE EQUIPMENT 913,65: 3,885,745,906 ASSETS uNOER CAPITAL LEASE 1. OTHER MINERALS 2. TIMBER 6,145,93; 3,495,276 3. POWER MARKETING PENOING DISPOSITION 1.013.363 4. —. CONSTRUCTION-IN-PROGRESS 6,502,313,00; LANO 327,562,273 ALLOWANCES o SUBTOTAL’ 18,946,168,686 OTHER ASSETS-COLLATERAL ANO OTHER OEPOSITS 1.819.009 ASSETS FRW FORECLOSURE 1,644;735;782 INTERESTON INVES7?4ENTS 68,120,651 POWER MARKETING OTHER ASSETS 51,111,348 SUBTOTAL. 9. TOTAL ASSETS 1,765,786,790 64,062,766,416 LIABILITIES 10. ACCOUNTS PAYABLE A. FEOERAL AGENCIES 52,744,600 B. PU8LIC 1,939,800,716 C. SUBTOTAL 1,992,545,316 111-30 - - 6-8-92 ● , STANDARD FORM 220 REPORT ON FINANCIAL POSITION NOVEMBER 1987 AS OF SEPTEMBER 30, 1987 1 TFM 2-4100 (IN DOLLARS) IDENTIFICATION: DEPPRl?4ENT/AGENCY:DEPART?4ENT OF ENERGY BUREAU/ORGANIZATIONAL UNIT: CONSOLIDATED (IMB 11. 12. 13. 14. 15. 16. 17. 18. 19. IDENTIFICATION COOE: 89XOO01 INTEREST PAYABLE A. FEDERAL AGENCIES B. PUBLIC C. SUBTOTAL ACCRIJED PAYROLL ANO 8ENEFITS ACCRUED UNFUNDED ANNUAL LEAVE UNEARNED REVENUE (AOVANCES) A. FEDERAL AGENCIES B. PUBLIC C. SUBTOTAL DEPOSIT FUNOS DEBT ISSUED UNDER BORROWING AUTHORITY (SF 220-1) A. GROSS #EDERAL OEBT B. INTRAGOVERNMENTAL OEBT C. OTHER DEBT O. SUBTOTAL ACTUARIAL LIABILITIES (SF 220-1) A. PENSION PLANS B. INSURANCE ANO ANNUITY PROGRAMS C. SUBTOTAL OTHER LIABILITIES A. ::.u. E. SUBTOTAL TOTAL LIABILITIES AMOUNT o 0 DOE Z200.8B Attachment III-5 FUND TYPE 6 TOTAL CURRENT PERIOO o 26,321,212 10,491,156 84,720 214,405,363 214,490,083 3,%4,902,254 o 3,738,56! 3,738,561 0 0 0 322,832,389 ; o 322,832,389 6,535,320,971 EQUITY APPROPRIATE FUNO EQUITY 20. UNEXPENDED FINANCED BUDGET AUTHORITY A. UNEXPENIIED APPROPRIATIONS 8,657,432,282 B. LESS: UNFILLEO CUSTONER OROERS (FEDERAL) 2,156,689,828 c. SU8TOTAL 6,500,742,454 . 111-31 -,– DOE2200.8B Attachment III-!j STANDARD FORM 220 REPORT ON FINANCIAL POSITION NOVEMBER 1987 AS OF SEPTEMBER 30, 1987 1 TFM 2-4100 (IN DOLLARS) IDENTIFICATION: OEPART?4ENT/AGENCY:OEPARl?4ENT OF ENERGY BUREAU/ORGANIZATIONAL. UNIT: CONSOLIDATED Cf4B IDENTIFICATION CODE: 89XOO01 PMOUNT 21. INVESTED CAPITAL 6-8:92 ● FUND TYPE 6 TOTAL CURRENT PERIOO 51,026,518,924 REVOLVING FUND EQUITY 22. REVOLVING FUND BALANCE(S) A. APPROPRIATED CAPITAL 8. CUMULATIVE RESULTS C. DONATIONS o 0 0 D. SUBTOTAL o TRUST FUNO EQiJIIY 23. TRuST FUND BALAiiCE(S) 184,067 24. TOTAL EQUITY 57,527,445,445 25. TOTAL LIABILITIES AND EQUITY 64,062,766,416 AGENCY CONTACTS 1. PREPARER’S NPJ4E JOHN MULHOLLAND 2. TELEPHONE NO. 353-5263 3. AOORESS DEPARTMENT OF ENERGY 19901 GERMANTOWN ROAO GERMANTOWN, MD 20874 4. SUPERVISOR’S NAME JEAN MORGAN 5. TELEPHONE NO. 353-4524 . a S11-32 ..— 6-8-92 DOE2200.8B A ttachm ent III-5 TFS-Form?70. *9 ort on Financial . Poslti on” (Example) n . . . . . . . 0 . . . . . . . . . ● . . . . . 0 . . . . . . . . . . . ::. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ . 0 . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. 0 . ● . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ✎ ✎ ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ☛ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ . 0 . . . . . . . . . . . . . . . . . . . . . . . . . ● . . ● . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✍ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎3 : . . . . . . . . . . . . . . . . . . . . . . . . ... IM . . . . 0 ● . . . . . . . . . . . . . . . ● . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .....................-. - . . . 0 .N.N.. - .0. . . 0 .N-m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ● ✎ ✎ ✎ .& i . . . . . . .- . . . . . . . ● . . . . . . . ● . . . . . . - 9 ● . . ● . . .e J g . . . . . . . . ● . . . . .Iu . . . . . . . d 3! . . . . . : :2- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .: . . . . . . . . . . . .@ . . . . . . . . . “ . - . . . . . . . . . . . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ 2 . . . . . . . . . . . . w . . . . = . . . . G ) : : : : I I II-33 “ - D O E2200.8B Attachment III-5 6-8-92 . . . . . . . . . . . . . . . . . 0 . . . . . . . . - . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . 0 0 . . . - . . . . . . . 0 . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a e . . . . . . . ,. . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ -0 . . . . . . . . . 0 . , . . . . . . . 0 . 0 . . . . . . . . . . . . . . . . - . 0 . . . . . . . . . . . . ●✎●✎✎✎✎●✎✎✎✎✎✎✎✎✎✎●✎✎●✎✎ ● ● m . ● n . .N . .1 1 . .U . .W . .N . .18 . .1 $ . ● m . .1 , . ● II . .N ● .M . .n . .H . .n . .H . .m . .U . .1 1 . .8 8 . .1 1 . .H . . . . .0. . .0. . . . . . . . . . . . . . .., . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . - . . , . . . ● . - . . . . . . . . . . . . . . . . . . . . . . . . . . - ● . . . . . . . - . . . . . 0 . . . . 0 . . ● . .(M . . , . . . . . . . . . 1 . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . ,. . . . . . . ,0 . . . . . . .

. ● ✎ ✚ ✚ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✚ ✚ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ . . . 0 . 0 . . . . . . . . . * . . . . . . . 0 . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . ● . . . ● . . . ● n . . . - . ● . i . . . . . . . . . . . . . . . . 0 . . 0 . . . . . . . . . . . . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 , . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 . . . . . . . ● 0 . . . . . . . . . . . . ● . . . . . 0 . . . . . . . . . . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . , . 0 . . . . , 0 0 . . . 0 . 0 . . 0 . 0 0 0 - . . . . . . . . . . . . , . . 0 . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . -.. . . . . . . . ...ii . . . .- . !I . . .M . III-3 4 -.— 6-8-92 DOE2200.8B Attachment IIr-6 SF -271. SF-777. and sF 773. - . ~CRpDorton(@ra tions.” u ort on Cash Flow. a, and ,, er)ort on Reconcflfatf on’’ (Example) “ . m . m . 1 0 * w . n . II . u . u . : : m e : : m * m . ● . m . m . ■ . m . ■ . : : m . I l . ● . 2 : s e m . : : . . . . . . . . . . ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ ✎ . 0 . 0 0 . , 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . ,., , . 0 . . . , . . . . 0 . . 0 . . . . . . . . . . . . . . . . . . . . . . 0 . . . 0 . . . . . . . 0 0 : > : ; ~ : ; g : .P : ..0 ● . * ● :a : ● W * .= IU :s: :& 3 .-- 11 . . . . 11 ● ● . . n o . ● . w . . . . :11 1: ● ✎ ✚ ✚ ✎ ✎ ● ✎ ✎ ✎ ✎ ✎ ✎ ✎ . 0 . . . . . . . . . . . . . . . . . . . 0 . . . . . 0 . . ● . ● . . . . . . 0 ● . ● . . . . !!ii:!I II-35—.— DOE2200.8B A ttachm ent III-6 6-8-92 .. . -.”. n - . n ● . . . . . . . . . . . . . . . . . . . . . ● . 0 . . . . . . . 0 . . - ● . 0 . . . - . . . . . . . . . . . . . . . . . .s . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . .3 . . . . . ● * . . . . . . ...●✎✎✎✎✎●✎✎●✎✎✎✎✎✎✎✎✎✎✎✎✎●✚✎✎✎✎✎✎ ... . . U . O . . . u . . . . . . . . . . . . . . . . . . , e . . ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W . . . . . . : .. h . . . . n I II-36 -.— 6-8-92 DOE2200.8B - A ttachm ent III-6 ..........................●✎✚ ❉a ..●✎✚✎✎✎✎✚✎✎✎✎✎✎✎✎✎✎✎✎✎✎ Ri$423. . .. : . . . . . . . . . ...●✎✎✎✎✎✎✎✎✚✎✎✎✎✎●✎✎✎✎●✎✎✎✎●✎✎✎✎ E!4!4Ina : ●✎✎✎ .●✎●✚✎●●✎✎●✚✎●●✎✎✎✎✎✎✎✎✎✎✎✎✎●✎✎✎✎●✎✎✎✎● 2gii!m;% ... ......●✎✎✎ IAu‘iigg ........ n d 111-37 (and IrI-38) .— — I I ● , , ● , 6-8-92 D O E2200.8B A ttachm ent III-r SF-?75. N-\p orton O blfaat,jo ns” (Example) e t-n e m - d - - , . . * - w * m * N N N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . 3 . .. . m . . h . * v .-4 g y g g a u J s a v o z - = - p m u m ~ u wu t-a - = w & - = a *3 & o u l - U m - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .@.=.0.W.* . < .4 s :3.-.0.. . .U 1 . . .=..a a:Iuaa m ~ g * a = = a a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : : : g :j . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ . ...................................~~4-0 .. . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . ... .. . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . w . . . g : : : - . . . ... .. . . ... .. . . . . . . . . . . . . I - - . . a u . . - m . . ... .. . . . . . . . . . -- . . . . .. .. . . . . . . . . . . . . . . . .. I&o .. u ) III-39 (and 111-40 ) -.— . , 6-8-92 DOE2200.8B - Attachment III-8 TFS-7304. a ta@.sof Contract Au~i tv” (Example) 3TATUS OP CONTRACT AUIWORITl IaoLulslwf ltl 9X518L3 ““S-9 UMAUS AmcrffuliwnofB Tmamwnms!n lomlac 01 P1R1OO iloo ,000 ,000,000 PsAtic &n t-xx ?[0100 Cmfsu I I 1 24afFfwfLf OU* A&l x/xx / 1/9$79 mu Ccmm Afmosm (4$ 16,000 16,000 m Ore,. Wli )/ 30/96 U? ROMIAIILWI TO LIOUIOATE I s )00 o — )00 o 1 te rna ti ve wsms,amfs$sslu~u~lfs, m o 0 iAlmwllill Slcm te 1 IUANI m Wulloto CmfTnu? Aunlonllr MO of Pfnloo 18 000,000 1 8 , 0 0 0 , 0 0 0 II An WM. 00, 11 Pmow k Due 110/23/95 hhf w Ffnancial Manager ~s:O;,M 7 3 0 4 FORMWUV FORM WS ?JOA. l-n. WMICM IS Ossoksls m~- *SMT OF W TRSAWSY - FISCAL SUVICS I T?M ‘2-0!00 9ASLJW MAMAOSMSNT SSSVICS . 111-41 (and III-42) -.– . . ● . —— . . . b-8-92 DOE2200.8B - Attachment III-9 aetFxecuthrC (Example) REPORT ON BUOGET EXECUTION SHEET 8 OF 42 AGENCY-OEPARTMENT OF ENERGY PERIOO ENDED FE8RuARY 88 89X0213 FOSSIL ENGY R&D BUOGETARY RESOURCES 1. BUDGET AUTHORITY: A. APPROPRIATIONS REALIZEO ----------------------- B. AJJPROPRIATIoNs ANTICIPATED (INDEFINITE)------- C. OTkERNEWAUTHIRITY ( NET TRANSFERS ( + OR -)----------------------! 2. UNhLIGATED BALANCES: A. BROUGHT FORWARO OCTOBER l--------------------- B. NET TRANSFERS ( +OR -)----------------------- 3. REIMBuRSEMENTS ANO OTHER INCOME: . A. EARNED-----------------($ B. CHANGE IN UNFILLEIJ CUSTOMERS’ ORDERS (+ OR -1 C. ANTICIPATED FOR RESTOF YEAR ------------------ 4. RECOVERIES OF PRIOR YEAR OBLIGATIONS: A. ACTUAL-----------------($ 41,471.53 ) B. ANTICIPATE FOR RESTOF YEAR ------------------ 5. PORTION NOT AVAILABLE PURSUANT TO P.L. 6 . ( - ) R e s t o r a t i o n s (+) ANO WRITEOFFS ( - ) ($ 7. ) TOTAL BUOGETARY RESOURCES - - - - - - - - - - - - - - - - - - - - - - - - - - - s STATUS OF BUOGETARY RESOURCES - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8: OBLIGATIOtIS INCURREO--------------684O,544,15O.68 ) 9. IMOELIGATED BALANCES AVAILABLE: A. APPORTIONED, CATEGORY A----------------------- B. APPIJRTIONEO, CATEGORY B-----------------------

OTHER BALANCES AVAILABLE ---------------------- 10. UNkLIGATEO BALANCES NOT AVAILABLE ------------------ A. APPORTIONED FOR SUBSEQUENT PERIODS*----------- B. WITHHELD PENOING RESCISSION*------------------ C. DEFERRED*------------------------------------- D. UNAPPORTIONED BALANCE OF REVOLVING FUND*------ E. OTIIER BALANCES NOT AVAILABLE ------------------ 11. TOTAL BUOGETARY RESOIJ.RCES --------------------------- s RELATION OF OBLIGATIONS TO OUTLAYS & ACCRUEO EXPNDTRS 12 OBLIGATIONS INC uRRED. NET (8 - - - -------- 13: ;:. . 16. NET UNPAID OBLIGATIONS: ‘- - A. OBLIGATED BALANCE, AS OF OCT08ER 1------------ B. 08LIGATED BALANCE TRANSFERRED, NET (+OR -)--- OBLIGATED BALANCE, ENO OF PERIOD -------------- OU?iAYS (12 + 13A+ 13B - 13C)-($ 23,296,023.75 ) $ CHANGE IN ACCOUNTS PAY/%LE, NET: A. ACCOUNTS PAYABLE, NET, AS OF CCTOBER 1-------- B. ACCOUNTS PAYABLE TRANSFERRED, NET (+ OR -)---- C. ACCOUNTS PAYABLE, NET, ENO OF PERIOD ---------- ACCRUEO EXPNDTRS (14-15A-15B+15c) (S 22,653,613.47 ) $ ARTMJR E. GUYER, DIRECTOR OFF OF DEPARTMENTAL ACCTNG & FINCIAL SYSTENS OEVLPMT ~cER OATE 326,975,000.00 47,185,055.07 552,400.69 374,712,455.76 112,700,440.23 262,012,015.53 374,712,455.76 112,148,039.54 223,364,455.42 203,797,700.07 131,714,794.B9 49,442,225.06 35,017,895.15 117,290,464.9B . . — III-43 (and 111-44)-–– . . . ● —.— 6-8-92 DOE2200.8B - Attachment III-10 - . . flaldoffict Faw7 PAmEn7 AEFoa7 owtarEndln90ac*31. 1W6 Wartu “H.% A. *llarbnt $1. 41s,120 il. 41s.120 s. Md9r 1;40? 1. 402 11. Jwolce S PaldL ate:” A . 1. c. o. Oolltr Valw ● f Inwolcas -r (Sw of C.Z. md E.1.b.) 1 . 0911arkwnt 3 . Relittw Fmqmncy (11.C.2. - 1.1.) Mdftkmal Pmaltim P4{d f o r Failurg tc Pty Intw’ast Pwlaltfcs: 1. OOllarkwnt 2 . mr 3 . Aalath Fmq.mncy (11.0.2- 1.1.) 62.S18 1?7 0 0 0.3 ‘friar to A@l 1, 1969. include paints aftw ttwqracc parfad. $qIenhg April 1, 1989, (ncludc p-rents aftw t?m dua date. 62.s78 127 39 8 0.6 0 Q 0 3- Qlmtw fv 1966 W16u E . htsrastandOtberLatoP~ hdt$46 uhkbm6mkb Mt Me Md: 1 . 10s61: ● . Intamstosllars (s&n :f,Ei2ja. . . . s~ $~ b. ~(kof E.2.b. and E.3.b.) r . 69cmAs9 a9Dunt lass than s1.00: ?. lntw9st Oolltrs $~ s 12 b . -r 119 119 3 . foratlwrmasm: ● . tntarast 13s11w5 so so b . -r Q o c. s@aclfy masons: Paid 1-1S Owa A . llallar~t s 62. 574 S 62.578 1 . ur 127 12 7 C . ~;;t~ve Fmoumcy . . - 1.s] v 2 - RaOatlq mqui-t ● xptrws fwcmtracts turdad ● fter April 1. 1989. III-45 .–– DOE2200.8B Attachment III-10 A. SXact Ual)stamlmtlm Under Sutln 4.1. ● f Circular A-12S: 1. Odlar -t Z. -r 3. AalJtlva Frwwacy (W.A.2. - \. C.) 1. Iw Sllkjut to aoatmimlfaa -r S4CtiaII 4.1. ● fClrcular A-12S: 1. Oallarat 2 . -r a. :;a:l;e frmwllcy . . . - 1.s.) ~. QIKEwi: A. IiUkw ● vailabla 8. Nbr takan c. MrsIstTtkmstciuse Nat k.smdcallyJust lf16d !32 s o ~ o—— s 0 0 0 0. 8.8s50s5 for fa{lwy to take discounts, !narder.ffwrtmcw nlws 0 6-8-92 . vs. $1.00- szs.m SZ5.01 -S500.m Ssoo.ol -Sloom.m S1.OW.01 - $2.S04.00 3Z.SW.01 -Ss,ooo.m SS.0000.01+ kkWt Qf Penalty S1.m - Szs.oo Szs.ol - sso4.m SSM.01 - $1.m.m sl,o@.ol .$2.s00.00 Sz.soo.ol -Ss.om.m Ss.000.ol+ fw MO 8 39 ● htarwortsd In Qstion IX. throuqh V. wr, WN mt d- celltctcd th~h ● wallty r.oatrsl promsx rntlng tha rquimiiof subser. on 3.*. Of Circular A-lzS. e III-46 -. — 6-8-92 DOE2200.8B Attachment III-11 . .

tFundTr ans@WxK(Example) w-w . . ~-immm -“ ANNUAL SUMMARY - -“” -- —~- ~ - * . $ RETIREMENT FUND TRANSA~ONS CML sswvKs mnRmENT svsTsM J a n u a r y 2 0 . 1 9 8 9 l.Ta#dlndhdUmUmmont~~Oacwnoa ~neMMutioadmm al.1sj38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . yau’sm @10uma@wmmqJwf$&4Mu.Gamml~~comlulAcaoumj 2. MIwtmom dDriay9m?r9PoM @41Ewml nub... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (~~.u~~ FamlS2Sj 3.M@m9d m...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.Fn0rMlMu810ud10f~ ~Oddun~~(4b~#i. . . . . . . . . . . . . . . . . (~df+wnlwd~ wldlfuufn~ sandudFamlm (1-Lmlyln80wuunmstSm7url Fomm2SOSun@tyraa@ X,xxx A l-ww~-f-jn. . . . .$ D.omw .s s Tam(s@u94) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~~Y-Pwdl-~7%7w%. mdMb:CFOFC@e, 1,6, R.MoT ,.. . . . . . . . . . . . . (&um-Gmd Accaunt-Rao Nnmm;ycw&cwmmcabduwul fRaulwuiul.9eFw ~ -. 7.cuwOntywpc@l daucnmm.1.24bg0u-ls22 ~CFOFCadaCti E. . . . . . . . . . . . . . (Sww-Conwc4Acmmt+ram0mOodw60m-Cu f?’anlcalMduwuj (R,mnstkmloll:sanw~ S21.tm D.cummtr,actvliimsowlacmdil 090081mMdl?adgpovtw . . . . . . . . . . . . . . .. .. .. .:. . . . . . . . . . . (s0ufc@4am01ACeCum~ Ynr,y&ycmlnooPo*lsudRoClam@ fRuawum:affus14@mmn . , @.cummY4uMiuuqauuk,cr4tmcqvnim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( ~ Acaum—Cwrmn YwM!Jnuysavimcrbdn~) (RSa=&q:s48Fw su#lmSms21.1.s2s-2J lo. Tau(5@u8c*7plla 8 *$) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.llWtculowdk.d~wy40y@a (~wd~ (llA@u811e pluSllc). . . . . . . . . . . . . . . . . . . . . . . . . . . . . and TmnafwD43ww@ Fam2M7) X,xxx Al~--~ . . . . . . . . . . . $ s.~lom... . . . . . . . . . . . . . . . . . . . . . . . . . . 8 C.oalu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....s K) XXX-XXXX . loT&oewcmNs70SmFwYss’sclworr ) ~xxaM.a.xD o Xxx,xxx,xxx Xxx,xxx,xxx—- -—— X x , x x x , x x x X,xxx.xxx 0 0 X x x , x x x , x x x X,xxx l~~d~” xxx,~.xx.-.......e.... . . . . . . . .UmucBildtiilm 12. . . . . . . . . . . . . . CERTIFICATION I~wtia 8umnwybalnNmmuwtldUmUrunmt~ d-{%. Iumafmylnmulomtuallndmdim qlmtn8m&camulu900mduummdand&wi&lmn12-. ~d~- TuD = % . - 111-47 (and III-48) —— . . ● ● 6-8-92 DOE2200.8B Attachment III-12 I)ff ceof i Personn el Management Form 1361-A% *# ork Years and Personnel Cost Reoo rt’’ (Example) . o,- , * — *— -i — — m0u xx 0InNIcK u Qxx 1 II-49 (and 111-50) — .— ● . . . —— DOE2200.8B . Attachment III-13 6-8-92 SF-13. w ntPrnatlonal Transactions of the Fderal GoverunwK(Example) .. ●✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎ ✎✍wwzwd ... ...●●✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎✎ U T 5gwC J :#mw.d- .............................mwm*m*z~g ......ng . . . . . . . . . ............................................nn*&bXmu*=m: . ~ . ........ ...................................................@:3dm.-4 ..................................zzwmuwwEaaza .........................................:~zw=g-0m . d* ....................m-- . u&waw2a~ao9 ............................................mmxg*&mW I ~o0 . 9e .. .. ... .. ... ... . .. .. . . .. .. . . ... .......... .......... : r * m m N N W . . . 111-51 .—.—

DOE2200.8B Attachment III-13 6-8-92 . mm.d0n.*m0j ........................................ mwQmw:@oNNia s.d: . z0j .......................... , ....... iz:om@uw~~ .4E.**0. Nz.....................................zQni j ‘amaLuILw=*a*u.N* , . . .............................!#*-in-g:uusx-0N* . z ..........................................asam**wae@.n*ie ..............................@::mmIn-~wx*xEdemN:Ga ...................:u: ............................................m-?wmauwwa ..........................................;.wv:gmom.Na . . . . . . ... ... . . ...i..... ui* wxd . III-52 .-— 6-8-92 — — . . . .* :.n*0.0y ................................ .L ...........................................-m&wu::dsNAa .....................NN . mLbuxMamb&.wuww D O E 2200.8B . A ttachm ent III-1 3 111-53 (and III-5 4 ) .— — . . # 6-8-92 I I DOE2200.8B Attachment III-14 . . port on Pavmg.nts to St~stft[itfons. and Aaencf Pa (Example) Mr. John R. Coleman Chief, Governments Dfvfsfon Bureau of the Census Scuderf Bufldfng, Room 408A “ Washington, DC 20233 Dear Mr. Coleman: The folloufng fs fn response to your October 22, 1986, request: 1. Contractual payments for research and development to: a. State government educational fnstftutfons. .. ...S2,O62,549,473 b. State government agencies . . . . . . . . . . . . . . . . . . ....S c. Local government agencies . . . . . . . . . . . . . . . . .......S 2. Payments fn lfeu of taxes to: a. State governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s b. Local governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 3. Payments servfng school dfstrfcts dt: a. Rfchland, Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . s b. Los Alamos, New Ffaxfco. . . . . . . . . . . . . . . . . ........S 4. Assistance payments to : a. State government school s. . . . . . . . . . . . . . . ... .....S b. Local government schools . . . . . . . . . . . . . . . . . ......$ 48,799,143 6,691,514 380,429 50,701 0 5,241,131 44,437,593 78,632,430 If YOU have any questfons regardfng thfs data, please contact Sarah Diagne, of my staff, on 353-5248. Sfncerely, Arthur E. Guyer, Dfrector Offfce of Departmental Accounting and Ffnancfal Systems Development III-55 (and III-56) —.— I 9 . , , r . . .ort of 14ai ver Actl on s (Example) Mr. Chris Farley Branch Chfef, Clafms Group General Government Dfvfsfon U.S. General Accounting OffIce Iiashfngton, DC 20548 Dear Mr. Farley: The followfng “Annual Report of Wafver of Clafms for Erroneous Payments of Pay and Allowances” fs submftted for FY 1987 fn accordance wfth Sectfon 92.7(b) of Tftle 4, Code of Federal Regulations: 1. a. Number of wafver requests granted fn full. b. Total amount wafved. S29,4i~ 2. a. Number of wafver requests denfed in entfrety. b. The anmunt thereof. s 1,68? 3. a. Number of clafms which have been wafved in part. b. The aggregate amount wafved fn thfs category. s 63; c. The aggregate amount denfed fn thfs category. S 4,148 4. Number of requests transmitted to the U.S. General Accounting Offfce (GAO) for wafver consfderatfon. 8 5. Amount refunded as a result of the U.S. Department of Energy wafver actfon. so 6. Amount refunded as a result of GAO wafver actfon. S 3,760 You may contact Sarah Dfagne on 353-5248 ff you have any questfons concerning thfs matter. Sfncerely, Jean M. Morgan, Dfrector Departmental Accounting and

Analysfs Dfvfsfon . m III-57 (and III-58).—.— . 1. -— 6-8-92 . mm 0? wMMINOTON RWLOWENT SECURITY OEPARTUCNT O L Y M P I A , WASNINOTON - Report of Federal Employment and Wages h DEPT OF ENERGY 1 manRQuARln ENoiNG ● AYROLL OFFICE UARCN 31 LW8 4tA-33.3A2 MASHXNGTON OC 20S+S S611 000 +7S002 00 L -1 NANC, AOORCSS AND ID~.AW 0? FLDCMl, INSTALLAdON CovEam BY T!Ils Umm U S OEPT OF ENERGY BRENERTON 9611 180 475002 01 US OEPT OF ENERGY RICHLANO 9611 030 +75002 02 a3)c0nm8rlu. xxx x , xxx x x x x , xxx x ,xXx DOE 2200.88 Attachment 111-16 202 unit xxx , x x x xxx, xxx , x x x - III-59 (and 111-60)–– 6-8-92 OOE2200.8B Attachment III-17 ... fttP P o n Ac~ t (Example) :. III-61.– D O E 2200.8B Attachment III-17 wue& 6-8-92 .. 111-62 -..— 6 -8 -9 2 ● .a iI & s 1 m a I a m I u - 1 IM u l t -5 iIu l 1 a u I “ 2 I x - I U lx ~ : : : ~ - 1 I& d 1IIt: : I n 1I11IIIsI111I1I11I11II1I881IIII11ItIIII1III IiI1 DOE 2200. 8!3 A ttachm ent III-17 I II-6 3 -.– DOE2200.8B Attachment III-17 6-8-92 .. :N . 0 2 m . * m m - n . .d III-64 -.— u U. S. DEFARINENI O F E N E R G Y N O M - P R O F I T ADfllNISTEREO FFROC (Ill IIIOUSANDS) PAGE 1 ----------------------------------------------------------------------------------------------------------------------------------- RtD FELLOUSIAIPS R I D FAC h E Q U I P GEN SWPORT t T R A I N I N G PLANT OIIIER OTHER F O R I N S T R U C T F O R S C I E N C E SCIEttCE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 A8?040098 400~S50 CATTELLEltEM INST 7 2 , 5 2 1 5 A~104ttt~ 9888662 SER1 S.412 1,490 1 4 8 $-l H (n n n l-t I+ n I ● T * 6-8-92 DOE2200.8B Attachment III-18 .4 ● b r 12,658,600.00 S91,669.70 2,8Z5.73- 13,047,643.97 6,381,241.10 6,666,202.87 13.067,643.97 6,S84,066.83 1,978,962.90 1,785,293.03 6,577,7S6.70 1S9,7S2.98 107,184.05 6,545,187.77 III-67–– REPORT ON ALLOCATION ACCOUNTS FORTHE BUILDINGS DELEGATION PROGRAM (EXAMPLE) .nort on Budaet Fxecutlo n (Example) PartA REPORT ON BUDGET EXECUTION SHE= \OF { CSGL)--DEPART*m Of ENERW PERIOD EMDEDs 89-47X4542=A T R A M S APPROP RECD - GSA - BLDO D E L PROGRM 1 . 2 . s . 4 . s. 6 . 7 . s. 9. 10. 11. BUDGETARY RESOURCES BUDGET AUTHORI~S A . A P P R O P R I A T I O N S R E A L I Z E D - - - - - - - - - - - - - - - - - - - - - B. APPROPRIATIONS ANTICIPATED (INDEFINITE)----- C. OTHER NEU AUTHORITY ( > D . N E T T R A N S F E R S { + O R - ) - - - - - - - - - - - - - - - - - - - - UNOBLIGATED BALANCES: A. BROUGHT FORWARD OCTOBER 1 - - - - - - - - - - - - - - - - - - S. MET T R A N S F E R S C + O R - ) - - - - - - - - - - - - - - - - - - - - REItlSURSEMENTS AND OTHER INCOME: A. EARNED- - - - - - - - - - - - - - - ( $ ) J. CHANGE IN UNFILLED CUST014ERSQ ORDERS (+OR-) C. A N T I C I P A T E D F O R R E S T O F Y E A R - - - - - - - - - - - - - - - - RECOVERIES OF PRIOR YEAR OBLIGATIONS: A . ACTUA~----------------- ( : ) B. A N T I C I P A T E D F O R R E S T O F Y E A R - - - - - - - - - - - - - - - - PORTION NOT” AVAILABLE PURSUANT TO P.L. ( - ) RESTORATIONS (+) ANO WRITEOFFS (-)t$ ) T O T A L B U D G E T A R Y R E S O U R C E S - - - - - -- - - - - -- ----------- $

STATUS OF BUDGETARY RESOURCES -“ OBLIGATIONS INCURRED-------------($ ) UNOBLIGATED BALANCES AVAILABLE: A. A P P O R T I O N E D , C A T E G O R Y A -- - - - - - - - - - - - - - - - - - - - B. APPORTIONED, CATEGORY B- - - - - - - - - - - - - - - - -- - - - C . O T H E R B A L A N C E S A V A I L A B L E - - - - - - - - - - - - - - - - - - - - UNOBLIGATED BALANCES Nor AVAILABLE --------------- A. APPORTIONED FOR SUBSEQUENT PERIODS*--------- B . W I T H H E L D P E N D I N G R E S C I S S I O N * -- - -- - - - - - - - - - - - C . OEFERRED9 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - D. UNAPPORTIONED BALANCE OF REVOLVING FUND~---- k. OTHER B A L A N C E S N O T A V A I L A B L E - - - - - - - - - - - - - - - - T O T A L B U D G E T A R Y R E S O U R C E S - - - - - - - --- - - - - - - -------- : RELATION OF OBLIGATIONS TO OUTLAYS S ACCRUED EXPNDTRS 12. O B L I G A T I O N S I N C U R R E D , NE7 (S - 3A- SB - 6A)------ 1S. NET UNPAID OSLIGAT:ONSS A. OBLIGATED BALANCE, AS OF OCTOBER 1---------- S. OSLIGATED BALANCE TRANSFERRED, NET (+ OR ‘)- C. OBLIGATED BALANCE, END OF PERIOD - -- -- ------- 16. OUTLAYS [12 + ISA + 138 - ISCI--($ )$ 15. CNANGE IN ACCOUNTS PAYABLE, NET: A. ACCOUNTS PAYABLE, NET, AS OF OCTOBER 1------ B. ACCOUNTS PAYABLE TRANSFERRED, NET (+ OR ‘)-- C. ACCOUNTS PAYABLE, NET, END OF PERIOD -------- 16. ACCRUED EXPNDTRS (14-15A-15S+15C) ($ )0 AUT140RIZE0 OFFICER DATE JUNE SO, 1989 6-8-’32 DOE2200.8B Attachinent III-18 REPORT ON ALLOCATION ACCOUNTS FORTHE BUILDINGS DELEGATION PROGRAM (EXAMPLE) m r t on ~ ~ w u t l o n(Cont’d.) PartB L● - - - - -.N- 4 111-68 — .— 6-8-92 DOE2200.8B Attachment III-la . REPORT ON ALLOCATION ACCOUNTS FORTHE BUILDINGS DELEGATION PROGRAM (EXAMPLE) l l ~ t m r j (Cent’d.) PartB N - :.-: :. 1 nn. mmu III-69 DOE2200.8B Attachment III-18 REPORT ON ALLOCATION ACCOU NTS FORTHE BUILDINGS DELEGATION PROGRAM (EXAMPLE) &?.POrt on B u d q e Q j c u t oi n(Cont’d.) Part C 111-70 6-8-92 -— DOE2200.8B Attachment III-18 REPORT ON ALLOCATION ACCOUNTS FORTHE BUILDINGS DELEGATION PROGRAM (EXAMPLE) I II b, ,}1I II ? I I I ‘1II 111-71 —.— 6-8-92 REPORT ON ALLOCATION ACCOUNTS FOR THE BUILDINGS DELEGATION PROGRAM (EXAMPLE) s72s,9r2.09 w249,m.m %a.m.67 $Io,ns.m S.039.SU.34 SO.00 moo -.633.2A s3,067,444.61 S3,290.072.05 $1,02S,61S.41 $Im,al.ss S33S,S60.M m o o SO.oo sl.s5s,7eL% S.oo 60.00 SU.00 - S.oo S1,7S7,S97.W S1,43E.379.49 S630. M6.77 S2,078,246.S9 S6,904,a8.35 So.oo $0.00 SO.00 $0.00 So.oo Sow SO.00 $0.00 SO.oo So.oo S3,114.93 S1%.S61.7S SO.oo So.oo s199,676.6a SO.00 SO.oo $139,344.72s4*6n.39 $134,692.33 SO.oo s69, n3.m $0.00 S&m $46,123.s3 $7.787.22 m9,3n.9~ SO.00 SO.oo m07,1b!i.23 so.m SO.00 S&a So.oo so.m m o o SO.00 m o o $0.00 so.m *.00 aoo . . *.00 SO*OO $0.00 $l,76$,m.Q sl.S$7vYs7.a =0, W&n S3,076.244.S9 6 7 , 2 9 1 , S73.$6 ————— =-, Direttor, -z /2-/%$8 9 III-72 ——