Financial Statement Consistency Report:
This report displays the Financial Statement Consistency Report which reflects financial data from the FFIS Consolidated Financial Statements Data Warehouse. To run this report enter the optional Select Criteria and click Go.
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Reporting Notes:
USDA Accruals and Estimates
Unfunded Leave Liability - USDA agencies are
responsible for recording the unfunded liability for credit hours, annual leave, and compensatory
leave. In order to bring the ending balance in the unfunded leave account
click here to show table for each USDA agency.
OPM Benefits Accrual - Agencies must
reclassify OPM Benefit Accruals that come through the PACS feeder system.
Click here to show table of amount to be
reclassified for each USDA agency.
OPM Benefits Expense - Agencies must
reclassify OPM Benefit Expense that come through the PACS feeder system.
Click here to show table
of amount to be reclassified for each USDA agency.
OPM Imputed Cost - 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.
Click here to show table of imputed costs for
each USDA agency.
FECA Actuarial Liability - Each federal
entity must record its portion of the FECA actuarial liability based on amounts provided by U.S.
Department of Labor (DOL). The agencies' actuarial liability balance (General Ledger Account 2650N)
must equal the amounts provided by DOL. Click here
to show the table of actuarial liability balances for each USDA agency.
FECA Unfunded Liability - The Federal
Employees' Compensation Act (FECA) Special Benefits Fund pays benefits on behalf of federal
entities as costs are incurred and bills the federal entity annually for the costs. Each federal
entity must record its portion of the FECA unfunded liability based on amounts provided by U.S.
Department of Labor (DOL). Click here
to show the table of unfunded liability balances for each USDA agency.
Headquarters Allocation - USDA agencies are
responsible for recording their share of the Washington, D.C. Headquarters overhead costs,
including those related to the Department Headquarters Offices and the D.C. complex space,
operations and maintenance Click here
for the table of allocation costs for each USDA agency.
USDA Crosswalks
FY 2003 - FSDW Financial Statement crosswalks. Please click the appropriate statement below.
Balance Sheet
Statement of Net Cost
Statement of Changes in Net Position
Statement of Budgetary Resources
Statement of Financing
Select Criteria:
The selection criteria categories allow you the flexibility to build custom reports by providing you options to indicate data fields, primary sort key and type of report (chart or graph). Most select criteria options allow for multiple or block selections to be made. To make multiple selections click on your initial selection and hold the control (Ctrl) key down while clicking any subsequent selections. To make a block selection click and drag the mouse to highlight your selection. Note: These selection criteria categories are optional.
- Report Year - indicates the Report Year of the report you wish to view. This is a mandatory selection.
- Report Period - indicates the Report Period of the report you wish to view. This is a mandatory selection.
- Mission Area - indicates the Mission Area you wish to be reflected on the report. Either Mission Area or Agency must be selected, both Mission Area and Agency cannot be selected at the same time.
- Agency - indicates the Agency you wish to be reflected on the report. Either Mission Area or Agency must be selected, both Mission Area and Agency cannot be selected at the same time.
- POD - indicates the POD you wish to be reflected on the report.
- Fund - indicates the Fund you wish to be reflected on the report. This selection is Optional.
- Treasury Symbol - indicates the Treasury Symbol you wish to be reflected on the report. This selection is Optional.
- Include Eliminations - indicates a flag to include or exclude Eliminations you wish to be reflected on the report. This selection is Optional.
Data Source: The
data source for this report is the FFIS Consolidated Financial Statements Data Warehouse.
