TO: All Financial Statement Preparers

FROM: Roderick Bell, COD FRB DATE: March 24, 2003

SUBJECT: Reclassification of OPM Benefit Expenses for [October 1, 2002-March 31, 2003]

Agencies must reclassify OPM Benefits that come through the PACS feeder system as Operating Expenses in GL Account 6100 to Benefit Program Expenses, GL Account 6400 for items that have been disbursed.

The table below shows the amount to be reclassified for each USDA agency.

Please process a YE/FG/FJ to bring your account balances to the amount shown for your agency. See Appendix A in the Annual Close Guide for detailed instructions for processing a YE/FG/FJ.

AGENCY
CE	40,782,898.10
DA	3,371,341.67
ES	70,356.69
FA	28,082,862.32
IT	1,710,937.30
NA	641,930.59
SC	10,691.75
01	417,444.60
02	10,896,855.45
03	36,644,277.25
07	27,636,268.65
08	2,674,802.22
10	3,914,869.52
11	142,244,585.63
13	522,776.10
14	1,858,980.02
15	1,914,496.84
16	55,929,700.27
18	2,536,677.77
20	5,278,181.54
22	1,796,736.29
23	4,277,489.31
30	7,238,099.27
32	563,787.60
34	32,569,307.18
36	3,236,435.68
37	41,414,814.59
38	298,183.57
42	358,071.49
90	7,362,683.82