TO: All Financial Statement Preparers
FROM: Roderick Bell, COD FRB DATE: March 24, 2003
SUBJECT: Reclassification of OPM Benefit Accruals for [March 23-31, 2003]
Agencies must reclassify OPM Benefit Accruals that come through the PACS feeder system in GL Account 2190, Other Accrued Liabilities, to GL Account 2213, Employer Contributions and Payroll Taxes Payable.
The table below shows the amount to be reclassified for each USDA agency.
Please process a YE/FH/F2 for the amount shown for your agency. See Appendix A in the Annual Close Guide for detailed instructions for processing a YE/FH/F2.
|
AGENCY |
|
|
CE |
1,960,384.12 |
|
DA |
184,532.92 |
|
ES |
3,351.47 |
|
FA |
1,334,658.05 |
|
IT |
81,336.68 |
|
NA |
30,039.53 |
|
SC |
545.84 |
|
01 |
19,917.38 |
|
02 |
519,822.11 |
|
03 |
1,758,698.31 |
|
07 |
1,310,143.01 |
|
08 |
126,385.53 |
|
10 |
186,980.20 |
|
11 |
6,788,014.38 |
|
13 |
25,184.61 |
|
14 |
86,967.07 |
|
15 |
89,416.29 |
|
16 |
2,664,935.17 |
|
18 |
117,845.40 |
|
20 |
251,079.27 |
|
22 |
84,629.81 |
|
23 |
197,580.39 |
|
30 |
344,176.50 |
|
32 |
27,004.36 |
|
34 |
1,578,885.08 |
|
36 |
153,044.29 |
|
37 |
1,979,577.44 |
|
38 |
14,230.88 |
|
42 |
16,790.17 |
|
90 |
352,350.18 |