TO: All Financial Statement Preparers Date: March 24, 2003
FROM: Roderick Bell, COD, FRB
SUBJECT: OPM Imputed Costs
USDA agencies are responsible for recognizing an imputed cost equal to the difference between the Government’s cost of providing retirement, health, and life insurance benefits to employees and the contributions agencies currently remit to the Office of Personnel Management for them.
The table below shows the imputed costs for each USDA agency for [October 1 – March 31, 2003].
Please process a YE/JP to bring your current Imputed Cost amount to equal the amount shown below. See Appendix A in the Annual Close Guide for detailed instructions for processing the YE/JP.
|
AGENCY |
IMPUTED COST |
|
|
|
|
CE |
17,844,318.32 |
|
DA |
1,916,629.51 |
|
ES |
50,188.45 |
|
FA |
15,648,733.62 |
|
IT |
979,010.82 |
|
NA |
454,044.43 |
|
SC |
3,488.40 |
|
01 |
140,373.01 |
|
02 |
5,482,253.10 |
|
03 |
17,627,978.65 |
|
07 |
15,908,646.32 |
|
08 |
1,542,329.99 |
|
10 |
298,860.60 |
|
11 |
79,875,212.04 |
|
13 |
326,651.42 |
|
14 |
976,858.30 |
|
15 |
1,149,112.95 |
|
16 |
34,240,357.97 |
|
18 |
1,369,710.32 |
|
20 |
3,027,491.56 |
|
22 |
896,123.45 |
|
23 |
2,108,900.97 |
|
30 |
4,383,934.41 |
|
32 |
334,326.90 |
|
34 |
11,257,613.99 |
|
36 |
2,051,270.48 |
|
37 |
20,628,582.57 |
|
38 |
162,807.03 |
|
42 |
247,562.32 |
|
74 |
184,427.70 |
|
81 |
129,928.30 |
|
90 |
4,004,860.87 |