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2013 Financial Report of the United States Government


Appendix A: Reporting Entity

This appendix lists the organizations and agencies encompassed in the reporting entity for this publication as well as some organizations excluded from the reporting entity. The reporting entity is a specifically defined group of agencies, principally Cabinet departments and other agencies of the executive branch, as stated in the law and accounting guidance.

The determination as to which organizations and agencies will be included in the reporting entity is governed by Federal laws and is also based on guidance issued by the Federal Accounting Standards Advisory Board (FASAB) in their Statement of Federal Financial Accounting Concept No. 2, Entity and Display, which provides criteria for determining what should be included in the reporting entity for a consolidated Governmentwide report. FASAB is now considering more specific guidance on the reporting entity for this report.

There are a total of 154 organizations and agencies included in the Financial Report of the United States Government. The lists below describe three groups of entity/fund types that comprise the reporting entity for the Financial Report and include entities from all three branches of Government.

Twenty-Four Chief Financial Officer Act Agencies

Eleven Additional Significant Entities

One Hundred Nineteen Additional Entities/Funds

Abraham Lincoln Bicentennial Commission*
Administrative Conference of the United States
Advisory Council on Historic Preservation
African Development Foundation
American Battle Monuments Commission
Antitrust Modernization Commission*
Appalachian Regional Commission
Architect of the Capitol
Architectural and Transportation Barriers Compliance Board
Armed Forces Retirement Home
Barry Goldwater Scholarship and Excellence in Education Foundation
Broadcasting Board of Governors
Bureau of Consumer Financial Protection
Central Intelligence Agency
Chemical Safety Hazard Investigation Board
Christopher Columbus Fellowship Foundation
Commission for the Preservation of America’s Heritage Abroad
Commission of Fine Arts
Commission on Civil Rights
Commission on International Religious Freedom
Commission on Security and Cooperation in Europe
Commission on Weapons of Mass Destruction*
Committee for Purchase from People Who Are Blind or Severely Disabled
Commodity Futures Trading Commission
Congressional Budget Office
Congressional-Executive Commission on the People’s Republic of China
Consumer Product Safety Commission
Corporation for National and Community Service
Council of the Inspectors General on Integrity and Efficiency
Court of Appeals for Veterans Claims
Court Services and Offender Supervision Agency for DC
DC Courts
DC Courts–Defender Services
Defense Nuclear Facilities Safety Board
Delta Regional Authority
Denali Commission
Dwight D. Eisenhower Memorial Commission
Election Assistance Commission
Environmental Dispute Resolution Fund
Equal Employment Opportunity Commission
Executive Office of the President
Farm Credit Administration
Federal Election Commission
Federal Financial Institutions Examination Council Appraisal Subcommittee
Federal Housing Finance Agency
Federal Labor Relations Authority
Federal Maritime Commission
Federal Mediation and Conciliation Service
Federal Mine Safety and Health Review Commission
Federal Retirement Thrift Investment Board
Federal Trade Commission
Financial Crisis Inquiry Commission*
Foreign Military Financing Program
Foreign Military Sales Program
Government Accountability Office
Government Printing Office
Gulf Coast Ecosystem Restoration Council
Harry S. Truman Scholarship Trust Fund

Indian Law and Order Commission
Institute of Museum and Library Services
Interagency Council on the Homeless
Inter-American Foundation
International Trade Commission
James Madison Memorial Fellowship Foundation
Japan-United States Friendship Commission
John C. Stennis Center
John F. Kennedy Center for the Performing Arts
Library of Congress
Marine Mammal Commission
Medicaid and Children’s Health Insurance Program Payment and Access Commission
Medicare Payment Advisory Commission
Merit Systems Protection Board
Military Compensation and Retirement Modernization Comission
Millennium Challenge Corporation
Morris K. Udall Scholarship Foundation
National Archives and Records Administration
National Capital Planning Commission
National Commission on Libraries and Information Science*
National Council on Disability
National Endowment for the Arts
National Endowment for the Humanities
National Gallery of Art
National Labor Relations Board
National Mediation Board
National Railroad Passenger Corporation, Office of the Inspector General
National Railroad Retirement Investment Trust
National Transportation Safety Board
Neighborhood Reinvestment Corporation
Northern Border Regional Commission
Nuclear Waste Technical Review Board
Occupational Safety and Health Review Commission
Office of Compliance
Office of Government Ethics
Office of Navajo and Hopi Indian Relocation
Office of Special Counsel
Office of the Director of National Intelligence
Office of the Federal Coordination for Alaska Natural Gas Transportation Projects
Office of the Nuclear Waste Negotiator*
Open World Leadership Center
Overseas Private Investment Corporation
Patient Centered Outcomes Research Trust Fund
Peace Corps
Presidio Trust
Privacy and Civil Liberties Oversight Board
Public Defender Service
Ronald Reagan Centennial Commission
Recovery Act Accountability and Transparency Board
Selective Service System
Senate Preservation Fund
St. Lawrence Seaway Development Corporation
State Justice Institute
U.S. Capital Preservation Commission
U.S. China Security Review Commission
U.S. Holocaust Memorial Museum
U.S. Institute of Peace
U.S. Trade and Development Agency
Vietnam Education Foundation
Woodrow Wilson International Center for Scholars
WWI Centennial Commission

*These entities are no longer active and have either returned all remaining fund balances to Treasury during fiscal year 2013 or have remaining fund balances pending final return to Treasury as of September 30, 2013.

Legislative and Judicial Branches

There are no legal or other requirements for the legislative or judicial branches to prepare consolidated audited financial statements or to provide accrual-based accounting data for inclusion in the Governmentwide financial statements. Therefore, these consolidated statements do not include accrual-based accounting data for such entities as the U.S. Courts or the Congress. Some legislative branch entities voluntarily prepare and submit such information (e.g., Government Accountability Office, Government Printing Office, and Library of Congress). In addition to the 154 entities, the FR includes cash-based outlay data for the remainder of the legislative and judicial branches.

Entities Excluded from these Statements

The following entities are not part of the Governmentwide reporting entity based on an assessment of these entities in accordance with the indicative criteria stated in SFFAC No. 2, Entity and Display. However, this list is not all inclusive of all entities excluded from these statements.

Board of Governors of the Federal Reserve System (Including the Federal Reserve Banks)
Federal Home Loan Banks
Federal Home Loan Mortgage Corporation (Freddie Mac)
Federal National Mortgage Association (Fannie Mae)

Thrift Savings Fund
The Financing Corporation
National Railroad Passenger Corporation (does business as Amtrak)
Public-Private Investment Funds
Resolution Funding Corporation
Student Loan Marketing Association

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