Office of Inspector General Audit Report Closing...2017/11/16 · We performed a QCR of KPMG’s...
Transcript of Office of Inspector General Audit Report Closing...2017/11/16 · We performed a QCR of KPMG’s...
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Office of Inspector General Audit Report
QUALITY CONTROL REVIEW OF AUDITED CLOSING PACKAGE FINANCIAL STATEMENTS FOR
FISCAL YEAR 2017
Department of Transportation
Report Number: QC2018009 Date Issued: November 16, 2017
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Memorandum U.S. Department of Transportation Office of Inspector General
Subject: INFORMATION: Quality Control Review of Audited Closing Package Financial Statements for Fiscal Year 2017 Department of Transportation Report Number: QC2018009
Date: November 16, 2017
From: Louis C. King Assistant Inspector General for Financial and
Information Technology Audits
Reply to Attn. of: JA-20
To: Lana Hurdle Acting Chief Financial Officer and Assistant Secretary for Budget and Programs
We respectfully submit our report on the quality control review (QCR) of the Department of Transportation’s (DOT) audited Closing Package Financial Statements1 for fiscal year 2017.
KPMG LLP completed the audit of DOT’s Closing Package Financial Statements for fiscal year 2017, under contract to the Office of Inspector General (see attachment 1). KPMG concluded that the Closing Package Financial Statements (see attachment 2) present fairly, in all material respects, DOT’s financial position as of September 30, 2017, and its net costs and changes in net position for the year ended in accordance with U.S. generally accepted accounting principles.
KPMG’s tests of compliance with certain provisions of laws, regulations, contracts, and grant agreements disclosed no instances of noncompliance or other matters that are required to be reported under generally accepted Government auditing standards or the Office of Management and Budget (OMB) Bulletin 17-03, Audit Requirements for Federal Financial Statements.
We performed a QCR of KPMG’s report, dated November 15, 2017, and related documentation. Our QCR, as differentiated from an audit performed in accordance with generally accepted Government auditing standards, was not intended for us to express, and we do not express, an opinion on DOT’s Closing Package Financial Statements or conclusions about the effectiveness of internal controls and
1 DOT’s Closing Package Financial Statements are the audited annual financial statement data submitted to the Department of Treasury for inclusion in the Federal Government’s annual Financial Report.
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compliance or other matters. KPMG is responsible for its report and the conclusions expressed in that report. However, our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
KPMG did not identify any deficiencies in internal controls over financial reporting for the DOT Closing Package Financial Statements. Its tests of compliance with certain provisions of laws, regulations, contracts, and grant agreements disclosed no instances of noncompliance or other matters that are required to be reported under generally accepted Government auditing standards or OMB Bulletin 17-03.
We have also attached the management representation letter for the DOT Closing Package Financial Statements (see attachment 3).
We appreciate the cooperation and assistance of the Office of Financial Management and KPMG. If we can answer any questions or be of any further assistance, please call me at (202) 366-1407, or George Banks, Program Director, at (202) 420-1116. Attachments
# cc: The Secretary DOT Audit Liaison, M-1
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Independent Auditors’ Report
Secretary and Inspector General U.S. Department of Transportation:
Report on the Closing Package Financial Statements
We have audited the accompanying Closing Package Financial Statement Report of the U.S. Department of Transportation (“Department” or “DOT”), which comprises the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Reconciliation Report – Reclassified Balance Sheet as of September 30, 2017, and the related GTAS Reconciliation Reports – Reclassified Statement of Net Cost and Reclassified Statement of Operations and Changes in Net Position for the year then ended, and the related notes to the financial statements (hereinafter referred to as the “closing package financial statements”). The notes to the financial statements comprise the following:
GTAS Closing Package Lines Loaded Report,
Financial Report (FR) Notes Report (except for the information entitled “2016 – September”, “Prior Year”, “PY”, “Previously Reported”, “Line Item Changes”, and “Threshold”, and the information as of and for the year ended September 30, 2016 in the “Text Data”), and
Additional Note No. 30.
Management’s Responsibility for the Closing Package Financial Statements
Management is responsible for the preparation and fair presentation of these closing package financial statements in accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the closing package financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these closing package financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and in accordance with Office of Management and Budget (OMB) Bulletin No. 17–03, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 17–03 require that we plan and perform the audit to obtain reasonable assurance about whether the closing package financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the closing package financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the closing package financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the closing package financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes
KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.
KPMG LLPSuite 120001801 K Street, NWWashington, DC 20006
ADHSJATypewritten TextAttachment 1 (4 pages)
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evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the closing package financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion on the Closing Package Financial Statements
In our opinion, the closing package financial statements referred to above present fairly, in all material respects, the financial position of the U.S Department of Transportation as of September 30, 2017, and its net cost and changes in net position for the year then ended in accordance with U.S. generally accepted accounting principles.
Emphasis of Matter
We draw attention to Additional Note No. 30 to the closing package financial statements, which describes that the accompanying closing package financial statements were prepared to comply with requirements of the U.S. Department of the Treasury’s Treasury Financial Manual (TFM) Volume I, Part 2, Chapter 4700 (TFM Chapter 4700) for the purpose of providing financial information to the U.S. Department of the Treasury and the U.S. Government Accountability Office (GAO) to use in preparing and auditing the Financial Report of the U.S. Government, and are not intended to be a complete presentation of the consolidated balance sheet of the Department as of September 30, 2017, and the related consolidated statements of net cost, changes in net position, and combined statement of budgetary resources (hereinafter referred to as the “general-purpose financial statements”) for the year then ended. The notes to the closing package financial statements are those that the U.S. Department of the Treasury deemed relevant to the Financial Report of the U.S. Government. Our opinion is not modified with respect to this matter.
Other Matters
Opinion on the General-Purpose Financial Statements
We have audited, in accordance with auditing standards generally accepted in the United States of America, in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and in accordance with OMB Bulletin No. 17–03, the general-purpose financial statements of the U.S. Department of Transportation as of and for the years ended September 30, 2017 and 2016, and our report thereon, dated November 13, 2017, expressed an unmodified opinion on those financial statements.
Required Supplementary Information
U.S. generally accepted accounting principles require that the information, except for such information entitled “2016 – September”, “Prior Year”, “PY”, “Previously Reported”, “Line Item Changes”, and “Threshold”, and the information as of and for the year ended September 30, 2016 in the “Other Text Data”, included in Other Data Report No. 8 and 9 be presented to supplement the basic closing package financial statements.
Such information, although not a part of the basic closing package financial statements, is required by the Federal Accounting Standards Advisory Board (FASAB) who considers it to be an essential part of financial reporting for placing the basic closing package financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic closing package financial statements, and other knowledge we obtained during our audit of the basic closing package financial statements. Although our opinion on the basic closing package financial statements is not affected, Other Data Report No. 9 contain
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material departures from the prescribed guidelines because the information included in these Other Data Reports presents the required information for the Financial Report of the U.S. Government and not the required information for the Department’s financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Management has omitted the Combining Statement of Budgetary Resources and Management’s Discussion and Analysis and the annual investment for each of the prior four years of nonfederal physical property, human capital, and research and development that U.S. generally accepted accounting principles require to be presented to supplement the basic closing package financial statements. Such missing information, although not a part of the basic closing package financial statements, is required by the FASAB who considers it to be an essential part of financial reporting for placing the basic closing package financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic closing package financial statements is not affected by this missing information.
Other Information
Our audit was conducted for the purpose of forming an opinion on the closing package financial statements as a whole. The information other than that described in the first paragraph and the first paragraph of the subsection labeled Required Supplementary Information are presented for purposes of additional analysis in accordance with TFM Chapter 4700 and are not a required part of the closing package financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the closing package financial statements as of and for the year ended September 30, 2017, and accordingly, we do not express an opinion or provide any assurance on it.
Restriction on Use of the Report on the Closing Package Financial Statements
This report is intended solely for the information and use of the management of the Department, Department’s Office of the Inspector General, U.S. Department of the Treasury, OMB, and GAO in connection with the preparation and audit of the Financial Report of the U.S. Government and is not intended to be and should not be used by anyone other than these specified parties.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards and OMB Bulletin No. 17–03, we have also issued our combined auditors’ report dated November 13, 2017 on our consideration of the Department’s internal control over financial reporting (internal control); and the results of our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, and other matters that are required to be reported under Government Auditing Standards. Those reports are an integral part of an audit performed in accordance with Government Auditing Standards and OMB Bulletin No. 17–03, in considering the Department‘s internal control and compliance, and should be read in conjunction with this report in considering the results of our audit of the closing package financial statements. Our audit of the general-purpose financial statements as of and for the year ended September 30, 2017 disclosed the following significant deficiencies, and compliance and other matters:
Significant Deficiencies
A. Lack of Sufficient Controls Over Management’s Calculation of the Environmental Clean-up and Decommissioning (EC&D) Liability Assumptions and Methodology and Management’s Approval of Journal Entries (JEs)
B. Lack of Sufficient Controls over Subsidy Estimates for the Transportation Infrastructure Finance and Innovation Act Direct Loan Program
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Compliance and Other Matters
C. Potential Noncompliance with the Anti-Deficiency Act
Internal Control Over Financial Reporting Specific to the Closing Package Financial Statements
In planning and performing our audit of the closing package financial statements, we also considered the Department’s internal control to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the closing package financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Department’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Department’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control specific to the closing package financial statements was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters Specific to the Closing Package Financial Statements
As part of obtaining reasonable assurance about whether the Department’s closing package financial statements are free from material misstatement, we also performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of the closing package financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit of the closing package financial statements, and accordingly, we do not express such an opinion. The results of our tests of compliance disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards or OMB Bulletin No. 17–03.
Purpose of the Other Reporting Required by Government Auditing Standards
The purpose of the communication described in the Other Reporting Required by Government Auditing Standards section is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the Department’s internal control or compliance. Accordingly, this communication is not suitable for any other purpose.
Washington, DC November 15, 2017
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Fiscal Period: 2017, 12 - September
Manual
Adjustment Status: Certified
Amount in: Thousands
Adjusted Amount
1 Assets
2 Non-federal
2.2 Accounts and taxes receivable, net $ 124,424
2.3 Loans receivable, net 14,693,297
2.4 Inventories and related property, net 947,285
2.5 Property, plant, and equipment, net 13,151,814
2.8 Other assets 380,027
2.9 Total non-federal assets 29,296,847
3 Federal
3.1 Fund balance with Treasury (RC 40)/1 29,729,631
3.2 Federal investments (RC 01)/1 67,987,250
3.3 Accounts receivable (RC 22)/1 94,819
3.5 Interest receivable - investments (RC 02)/1 65,621
3.8 Transfers receivable (RC 27)/1 10,449
3.10 Advances to others and prepayments (RC 23)/1 58,676
3.14 Total federal assets 97,946,446 4 Total assets $ 127,243,293
5 Liabilities:
6 Non-federal
6.1 Accounts payable 651,661
6.3 Federal employee and veteran benefits payable 967,084
6.4 Environmental and disposal liabilities 1,203,762
6.6 Loan guarantee liabilities 75,858
6.9 Other liabilities 8,743,356
6.10 Total non-federal liabilities 11,641,721
7 Federal
7.1 Accounts payable (RC 22)/1 22,073
7.6 Loans payable (RC 17)/1 14,298,084
7.8 Benefit program contributions payable (RC 21)/1 247,658
7.9 Advances from others and deferred credits (RC 23)/1 545,826
7.10 Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (RC 46)/1 988,155
7.11 Other liabilities (without reciprocals) (RC 29)/1 19,609
7.14 Total federal liabilities 16,121,405 8 Total liabilities $ 27,763,126
9 Net position:
9.1 Net Position - funds from dedicated collections $ 68,254,280
9.2 Net Position - funds other than those from dedicated collections 31,225,887
10 Total net position 99,480,167 11 Total liabilities and net position $ 127,243,293
11/08/2017 03:48:01 PM
U.S. Department of Treasury Bureau of the Fiscal Service
GTAS
Reconciliation Report
Reclassified Balance Sheet
FR ENTITY: 6900 - Department of Transportation
ADHSJATypewritten Text
ADHSJATypewritten Text
ADHSJATypewritten Text
ADHSJATypewritten TextAttachment 2 (168 pages)
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Fiscal Period: 2017, 12 - September
Manual
Adjustment Status: Certified
Amount in: Thousands
Adjusted Amount
1 Gross cost
2 Non-federal gross cost $ 78,033,745
6 Total non-federal gross cost 78,033,745
7 Federal gross cost
7.1 Benefit program costs (RC 26) /2 1,748,485
7.2 Imputed costs (RC 25) /2 381,404
7.3 Buy/sell cost (RC24) /2 562,404
7.4 Purchase of assets (RC 24) /2 11,866
7.6 Borrowing and other interest expense (RC05) /2 509,265
7.8 Other expenses (without reciprocals) (RC 29) 421,256
8 Total federal gross cost 3,634,680 9 Department total gross cost $ 81,668,425
10 Earned revenue
11 Non-federal earned revenue $ 935,933
12 Federal earned revenue
12.2 Buy/sell revenue (exchange) (RC 24) /2 1,076,465
12.3 Purchase of assets offset (RC 24) / 2 11,866
12.4 Federal securities interest revenue including associated gains and losses (exchange) (RC 03) /2 582
12.5 Borrowing and other interest revenue (exchange) (RC 05) /2 48,104
13 Total federal earned revenue 1,137,017
14 Department total earned revenue 2,072,950 15 Net cost of operations $ 79,595,475
11/08/2017 03:48:01 PM
U.S. Department of Treasury Bureau of the Fiscal Service
GTAS
Reconciliation Report
Reclassified Statement of Net Cost
FR ENTITY: 6900 - Department of Transportation
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Fiscal Period: 2017, 12 - September
Manual
Adjustment Status: Certified
Amount in: Thousands
Adjusted Amount
1 Net position, beginning of period $ 114,453,298
2 Non-federal prior-period adjustments:
3 Federal prior-period adjustments
4 Net position, beginning of period - adjusted 114,453,298
5 Non-federal non-exchange revenue:
5.7 Other taxes and receipts 190,944
5.9 Total non-federal non-exchange revenue 190,944
6 Federal non-exchange revenue:
6.1 Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) /1 689,910
6.2 Borrowings and other interest revenue (non-exchange) (RC 05) /1 19,123
6.4 Other taxes and receipts (RC 45) /1 56,038,957
6.5 Total federal non-exchange revenue 56,747,990
7 Budgetary financing sources:
7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41) /1 8,117,641
7.2 Appropriations used (RC 39) 9,582,625
7.3 Appropriations expended (RC 38) / 1 9,582,625
7.6 Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) /1 33,501
7.8 Expenditure transfers-in of financing sources (RC 09) /1 121,373
7.12 Revenue and Other Financing Sources - Cancellations (RC 36) 36
7.20 Total budgetary financing sources 8,272,479
8 Other financing sources:
8.1 Transfers-in without reimbursement (RC 18) /1 32,132
8.2 Transfers-out without reimbursement (RC 18) /1 19,700
8.3 Imputed financing sources (RC 25) /1 381,404
8.4 Non-entity collections transferred to the General Fund of the U.S. Government (RC 44) 254,123
8.5
Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government
(RC 48) 728,782
8.11 Total other financing sources (589,069)
9 Net cost of operations (+/-) 79,595,475 10 Net position, end of period $ 99,480,167
11/08/2017 03:48:01 PM
U.S. Department of Treasury Bureau of the Fiscal Service
GTAS
Reconciliation Report
Reclassified Stmt. of Operations and Changes in Net Position
FR ENTITY: 6900 - Department of Transportation
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U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 1 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Accounts and taxes receivable, net
Accounts payable
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
0300
0400
1000
1100
1200
1300
1400
1500
1601
1800
1900
2000
2400
3600
4700
4900
6800
7000
7500
8000
124,423,939.56
(651,660,694.12)
(1,916.78)
(807,887.91)
85,000.00
(4,445.00)
(2,435.00)
(4,436,032.38)
(822,401.76)
(149,831.35)
217,417.98
48,372.95
(34,980.00)
(68,789.07)
(466,139.01)
0.00
(6,925,944.19)
96,419.35
(5,685.66)
(134,759.14)
(569,441.07)
(76,869.19)
N
N
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 2 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts payable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
8800
8900
9100
DE00
0200
0500
0900
1133
1137
1200
1300
1400
1500
1601
1800
1900
2000
2900
3100
3300
3301
3600
560,679.15
(24,328.54)
(105,000.00)
(8,443,915.10)
3,357.95
384.35
3,115.01
12,588.20
186,497.32
203,971.54
870,380.35
395,865.59
356,143.92
2,099.64
0.01
(939,723.32)
(96,982.82)
(516.95)
92.32
2,227.52
(2,735.97)
(36.75)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 3 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accounts receivable (RC 22)
Accrual for non-entity amounts to be collected and transferred to the General Fund (RC 48)
4700
4814
4845
4900
5600
6800
6903
7000
7100
7200
7500
8000
8900
9000
9503
9512
9532
9563
9566
9999
DE00
9900
1,627,905.27
46,620.31
(45,392.24)
(542,287.85)
197.20
298,952.41
5,225.00
6,711,772.11
25,390.35
252,360.87
0.00
1,907,652.30
719,861.41
14,516.22
153,273.64
41,844.52
(20,000.00)
1,119.11
(10,761.52)
18,975,012.71
63,657,940.10
728,781,772.89
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
G
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 4 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
0000
0200
0400
0500
0900
1000
1100
1133
1137
1200
1300
1400
1500
1601
1800
1900
2000
2400
2500
2800
2900
3100
(547,291.34)
187,519.42
(17,629.51)
(261,871.47)
478,046.01
(43,088.75)
(199,122.62)
(23,253.50)
(438,818.35)
(484,121.19)
(7,211,784.58)
(6,947,613.34)
(8,066,905.63)
23,528.74
16,796.22
(3,404,399.84)
(1,873,599.20)
(3,189,753.92)
(596,701.21)
(116,303.48)
(219,016.20)
(771,059.01)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 5 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
3300
3600
4500
4600
4700
4833
5000
5100
5400
5901
6100
6300
6500
6800
6903
7000
7200
7300
7500
8000
8600
8800
(76.24)
(1,159,710.33)
(287,083.81)
(500,000.00)
(138,650,772.25)
(5,172.59)
(1,302,222.65)
(1,293,155.03)
(8,978.12)
(129,717.35)
(22,777.45)
(35,458.95)
(8,587.79)
(434,284.46)
671,971.83
(181,830,591.45)
(34,911.41)
(109,765.40)
(1,285,456.78)
(818,656.99)
(153,437.62)
(65,872.40)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 6 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances from others and deferred credits (RC 23)
Advances to others and prepayments (RC 23)
8900
9000
9100
9501
9503
9508
9512
9515
9518
9527
9532
9550
9554
9563
9566
9567
9569
9571
9578
9999
DE00
1300
(1,829,032.23)
(14,516.22)
159,177.52
(487,159.48)
(36,899.48)
(12,733.59)
(1,064,976.88)
(190,562.80)
(36,270.00)
(6,060.24)
(105,478.60)
(12,347.77)
(362,637.71)
(4,537,171.17)
(34,234.56)
4,050.39
(10,774.19)
(110,171.74)
10,577.95
(671,971.83)
(175,306,086.29)
2,984,127.88
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 7 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Advances to others and prepayments (RC 23)
Advances to others and prepayments (RC 23)
Advances to others and prepayments (RC 23)
Advances to others and prepayments (RC 23)
Advances to others and prepayments (RC 23)
Advances to others and prepayments (RC 23)
Appropriations Used (RC 39)
Appropriations expended (RC 38)
Appropriations received as adjusted (rescissions and other adjustments) (RC 41)
Benefit program contributions payable (RC 21)
Benefit program contributions payable (RC 21)
Benefit program contributions payable (RC 21)
Benefit program costs (RC 26)
Benefit program costs (RC 26)
Borrowing and other interest expense (RC 05)
Borrowing and other interest revenue (exchange) (RC 05)
Borrowings and other interest revenue (non-exchange) (RC 05)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
1800
1900
2400
6800
9513
9999
9900
9900
9900
1601
2000
2400
1601
2400
2000
2000
2000
0300
0400
0500
1000
1100
95,875.51
4,164.55
394,667.72
768,746.41
38,811.00
54,388,868.78
9,582,624,627.17
(9,582,624,627.17)
(8,117,641,414.87)
(181,095,632.07)
(4,425.58)
(66,557,510.77)
80,816,140.42
1,667,668,714.89
509,265,451.30
(48,103,840.59)
(19,123,101.40)
69,514.68
14,129,064.05
4,000.00
180.20
137,886.32
F
F
F
F
F
F
G
G
G
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 8 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
1200
1300
1400
1500
1601
1800
1900
2000
2400
3100
3300
3600
4700
4814
4900
6100
6800
6903
7000
7500
8000
8300
8,785,297.05
43,160,951.86
29,173,365.14
2,812,280.77
342,533.08
986,700.12
8,625,301.45
665,646.10
35,654,432.20
34,684.21
178,784.48
1,000.00
314,885,752.38
4,000.00
180,295.78
114,660.00
1,460,794.80
(267,561.75)
20,086,801.96
6,142,818.90
8,414,029.61
103,856.00
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 9 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell costs (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
8600
8800
8900
9100
9502
9503
9513
9532
9542
9566
9567
9999
DE00
0000
0100
0200
0400
0500
1000
1100
1133
1137
121,143.46
609,303.57
13,110,806.67
135,000.00
192,539.70
1,319.26
257.06
126,474.00
59,918.22
(4,000.00)
312,095.74
(35,612,482.01)
87,465,030.88
(2,264,800.32)
(1,449,738.58)
(138,903.34)
(130,712.82)
(3,190,924.23)
(12,561.48)
(189,952.54)
(355,403.65)
(610,753.96)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 10 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
1200
1300
1400
1500
1601
1900
2000
2400
2500
2800
2900
3100
3600
4500
4700
4833
4900
5000
5100
5400
5901
5903
(10,727,170.61)
(12,001,117.22)
(48,136,216.36)
(33,247,991.01)
(92,593.86)
(9,621,055.13)
(24,324,434.70)
(11,110,964.49)
(2,291,770.36)
(7,338,057.89)
(1,204,366.47)
(1,771,831.65)
41,178.59
(1,080,908.32)
(9,343,828.51)
(10,485.28)
(434,736.74)
(14,525,080.02)
(2,102,526.43)
(132,245.67)
(375,781.84)
(730,965.59)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 11 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
6100
6300
6500
6800
6903
7000
7200
7300
7500
8000
8600
8800
8900
9100
9501
9503
9508
9512
9515
9527
9532
9534
(1,668,783.08)
(1,003,933.56)
(155,777.62)
(6,046,856.46)
(1,269,402.08)
(248,073,020.88)
(600,658.03)
(1,498,165.41)
(701,420.12)
(2,031,858.70)
(721,587.92)
(631,743.01)
(4,040,041.91)
(2,876,615.43)
(1,184,990.53)
(3,980.96)
(40,471.54)
(2,370,462.27)
(444,406.11)
(93,939.76)
(386,636.01)
(70,312.50)
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 12 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Buy/sell revenue (Exchange) (RC 24)
Environmental and disposal liabilities
Expenditure transfers-in of financing sources (RC 09)
Expenditure transfers-in of financing sources (RC 09)
Expenditure transfers-in of financing sources (RC 09)
Federal employee and veteran benefits payable
Federal investments (RC 01)
Federal securities interest revenue including associated gains and losses (exchange) (RC 03)
Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03)
Fund balance with Treasury (RC 40)
Imputed costs (RC 25)
Imputed costs (RC 25)
Imputed costs (RC 25)
Imputed financing source (RC 25)
Imputed financing source (RC 25)
9554
9563
9567
9569
9571
9999
DE00
1100
1300
6800
2000
2000
2000
9900
2000
2400
7000
2000
2400
(1,513,533.42)
(1,404,038.29)
(12,579.49)
(10,387.46)
68,302.76
1,269,402.08
(600,040,053.76)
(1,203,761,603.58)
(20,453,000.00)
(7,820,000.00)
(93,100,000.00)
(967,084,006.81)
67,987,250,176.44
(582,303.86)
(689,909,900.59)
29,729,630,812.65
21,893,031.38
356,781,906.46
2,729,339.82
(21,893,031.38)
(356,781,906.46)
F
F
F
F
F
F
F
N
F
F
F
N
F
F
F
G
F
F
F
F
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 13 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Imputed financing source (RC 25)
Interest receivable-investments (RC 02)
Inventories and related property, net
Liability to the General Fund for custodial and other non-entity assets (RC 46)
Loan guarantee liabilities
Loans payable (RC 17)
Loans receivable, net
Net position - funds from dedicated collections
Net position - funds other than those from dedicated collections
Net position, beginning of period
Non-Federal Earned Revenue
Non-Federal gross cost
Non-entity collections transferred to the General Fund (RC 44)
Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08)
Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08)
Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08)
Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08)
Other assets
Other expenses (without reciprocals) (RC 29) "Z"
Other liabilities
Other liabilities (without reciprocals) (RC 29)
Other taxes and receipts
7000
2000
9900
2000
9900
4700
7000
7200
8900
(2,729,339.82)
65,621,165.58
947,284,709.43
(988,154,793.58)
(75,857,922.25)
(14,298,083,800.66)
14,693,296,923.47
(68,254,280,557.15)
(31,225,887,064.13)
(114,453,297,762.80)
(935,932,641.74)
78,033,745,368.37
254,121,057.97
(363,000.00)
(30,189,947.43)
(2,956,000.00)
7,636.56
380,026,855.96
421,256,418.28
(8,743,356,305.01)
(19,608,084.75)
(190,944,341.01)
F
F
N
G
N
F
N
B
B
N
N
N
G
F
F
F
F
N
Z
N
Z
N
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 14 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Other taxes and receipts (RC 45)
Property, plant and equipment, net
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of Assets Offset (RC24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Purchase of assets (RC 24)
Revenue and Other Financing Sources - Cancellations (RC36)
Transfers receivable (RC 27)
9900
0400
1300
1500
1900
2400
4700
4900
8000
DE00
0400
1300
1500
1900
2400
4700
4900
8000
DE00
9900
7000
(56,038,957,153.92)
13,151,814,079.80
(27.70)
(2,100,559.55)
(1,989,865.63)
(53,614.07)
(447,365.01)
(1,134,831.51)
4,759.81
(57,816.29)
(6,087,111.38)
27.70
2,100,559.55
1,989,865.63
53,614.07
447,365.01
1,134,831.51
(4,759.81)
57,816.29
6,087,111.38
36,292.26
10,448,810.00
G
N
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
F
G
F
-
U.S. Department of the TreasuryBureau of the Fiscal Service
Governmentwide Financial Report System
GF005G - GTAS Closing Package Lines Loaded Report
- 15 -
6900 - Department of Transportation
Reported In: DOLLARS Decimal:
Entity: Fiscal Year: 2017 SEPTEMBER
TWO
Period:
11/15/2017 12:11 PMGTAS CPL Last Loaded:
GFRS Line Description Trading Partner FR Entity AmountFed/Non Fed Indicator
Transfers-in without reimbursement (RC 18)
Transfers-in without reimbursement (RC 18)
Transfers-in without reimbursement (RC 18)
Transfers-in without reimbursement (RC 18)
Transfers-out without reimbursement (RC 18)
Transfers-out without reimbursement (RC 18)
Transfers-out without reimbursement (RC 18)
Transfers-out without reimbursement (RC 18)
1400
2000
7000
DE00
1400
2000
4700
DE00
(28,584,656.47)
(628,476.90)
(1,459,487.19)
(1,459,487.19)
4,540.00
628,476.90
18,647,283.85
419,917.00
F
F
F
F
F
F
F
F
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017GTAS Submission Agency's Audited Financial Statements Line
No Line Title Line Type Adjusted Balance (Calculated Amount) * Line Description (Please Fill out)** Amount (Please enter)
Difference (Calculated
Amount) Agency Comments
1 Assets
2 Non-Federal
To be filled out by Agency 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.1
Cash and Other Monetary
Assets -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Accounts Receivable, Net 124,424.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.2
Accounts and Taxes
Receivable, Net 124,424.00$ Total 124,424.00$
Total Must Tie to Adjusted Balance OK 0.00
Direct Loan and Loan Guarantees, Net 14,693,297.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.3 Loans Receivable, Net 14,693,297.00$ Total 14,693,297.00$
Total Must Tie to Adjusted Balance OK 0.00
Inventory and Related Property, Net 947,285.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.4
Inventories and Related
Property, Net 947,285.00$ Total 947,285.00$
Total Must Tie to Adjusted Balance OK 0.00
General Property, Plant and Equipment 13,151,814.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.5
Property, Plant, and
Equipment, Net 13,151,814.00$ Total 13,151,814.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.6 Debt and Equity Securities -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017To be filled out by AgencyTo be filled out by AgencyTo be filled out by Agency
2.7
Investments in GSEs (for use
by Treasury only) -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Other 380,027.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2.8 Other Assets 380,027.00$ Total 380,027.00$
Total Must Tie to Adjusted Balance OK 0.00
2.9 Total Non-Federal Assets CALC 29,296,847.00$ Total Non-Federal Assets 29,296,847.00$
This line is calculated. Equals sum of line 2.1 through 2.8.
3 Federal
Fund Balance with Treasury 29,729,631.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.1
Fund Balance With Treasury
(RC 40)/1 29,729,631.00$ Total 29,729,631.00$
Total Must Tie to Adjusted Balance OK 0.00
Investments, Net 67,987,250.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.2
Federal Investments (RC
01)/1 67,987,250.00$ Total 67,987,250.00$
Total Must Tie to Adjusted Balance OK 0.00
Accounts Receivable 94,819.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.3
Accounts Receivable (RC
22)/1 94,819.00$ Total 94,819.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.4
Accounts Receivable, Capital
Transfers (RC 12)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Investments, Net 65,621.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.5
Interest Receivable -
Investments (RC 02)/1 65,621.00$ Total 65,621.00$
Total Must Tie to Adjusted Balance OK 0.00
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.6
Interest Receivable - Loans
and not otherwise classified
(RC 04)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.7 Loans Receivable (RC 17)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Accounts Receivable, Net 10,449.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.8
Transfers Receivable (RC
27)/1 10,449.00$ Total 10,449.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.9
Benefit Program
Contributions Receivable (RC
21)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Advances and Prepayments 58,676.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.10
Advances to Others and
Prepayments (RC 23)/1 58,676.00$ Total 58,676.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.11
Other Assets (Without
Reciprocals) (RC 29)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017To be filled out by AgencyTo be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.12
Asset for Agency's Custodial
and Non-Entity Liabilities (RC
46)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3.13 Other Assets (RC 30)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
3.14 Total Federal Assets CALC 97,946,446.00$ Total Federal Assets 97,946,446.00$
4 Total Assets CALC 127,243,293.00$ Total Assets 127,243,293.00$
5 Liabilities: TITLE
6 Non-Federal TITLE
Accounts Payable 651,661.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.1 Accounts Payable 651,661.00$ Total 651,661.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.2
Federal Debt Securities Held
by the Public and Accrued
Interest -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Federal Employee Benefits Payable 881,188.00
Other 85,896.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.3
Federal Employee and
Veteran Benefits Payable 967,084.00$ Total 967,084.00$
Total Must Tie to Adjusted Balance OK 0.00
Environmental and Disposal Liabilities 1,203,762.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.4
Environmental and Disposal
Liabilities 1,203,762.00$ Total 1,203,762.00$
Total Must Tie to Adjusted Balance OK 0.00
This line is calculated. Equals sum of lines 3.1 through 3.13.
This line is calculated. Equals sum of lines 2.9 and 3.14.
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017To be filled out by AgencyTo be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.5 Benefits Due and Payable -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Loan Guarantee Liability 75,858.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.6 Loan Guarantee Liabilities 75,858.00$ Total 75,858.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
6.7
Liabilities to GSEs (for use by
Treasury only) -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.8
Insurance and Guarantee
Program Liabilities -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Grant Accrual 7,513,159.00
Other 1,230,197.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
6.9 Other Liabilities 8,743,356.00$ Total 8,743,356.00$
Total Must Tie to Adjusted Balance OK 0.00
6.10 Total Non-Federal Liabilities CALC 11,641,721.00$ Total Non-Federal Liabilities 11,641,721.00$
This line is calculated. Equals sum of lines 6.1 through 6.9.
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,20177 Federal TITLE
Accounts Payable 16,043.00
Other 6,030.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.1 Accounts Payable (RC 22)/1 22,073.00$ Total 22,073.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.2
Accounts Payable, Capital
Transfers (RC 12)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.3 Federal Debt (RC 01)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.4
Interest Payable - Debt (RC
02)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.5
Interest Payable - Loans and
Not Otherwise Classified (RC
04)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Debt 14,298,084.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.6 Loans Payable (RC 17)/1 14,298,084.00$ Total 14,298,084.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.7 Transfers Payable (RC 27)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,2017Other 247,658.00To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.8
Benefit Program
Contributions Payable (RC
21)/1 247,658.00$ Total 247,658.00$
Total Must Tie to Adjusted Balance OK 0.00
Other 545,826.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.9
Advances from Others and
Deferred Credits (RC 23)/1 545,826.00$ Total 545,826.00$
Total Must Tie to Adjusted Balance OK 0.00
Other 988,155.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.10
Liability to the General Fund
for Custodial and Other Non-
Entity Assets (RC 46)/1 988,155.00$ Total 988,155.00$
Total Must Tie to Adjusted Balance OK 0.00
Other 19,609.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.11
Other Liabilities (Without
Reciprocals) (RC 29)/1 19,609.00$ Total 19,609.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.12
Liability for Fund Balance
with Treasury (RC 40)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.13 Other Liabilities (RC 30)/1 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
7.14 Total Federal Liabilities CALC $ 16,121,405.00 Total Federal Liabilities 16,121,405.00$
8 Total Liabilities CALC $ 27,763,126.00 Total Liabilities 27,763,126.00$
This line is calculated. Equals sum of lines 6.10 and 7.14.
This line is calculated. Equals sum of lines 7.1 through 7.13.
-
Agency Financial Report to Closing Package Reconciliation
Reclassified Balance Sheet Reconciliation to Agency AFR
as of September 30,20179 Net Position: TITLE
Unexpended Appropriations - Funds From Dedicated Collections1,002,687.00
Cumulative Results of Operations - Funds From Dedicated Collections67,251,593.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
9.1
Net Position - Funds From
Dedicated Collections 68,254,280.00$ Total 68,254,280.00$
Total Must Tie to Adjusted Balance OK 0.00
Unexpended Appropriations - Other Funds 20,264,564.00
Cumulative Results of Operations - Other Funds 10,961,323.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
9.2
Net Position - Funds Other
Than Those From Dedicated
Collections 31,225,887.00$ Total 31,225,887.00$
Total Must Tie to Adjusted Balance OK 0.00
10 Total Net Position CALC 99,480,167.00$ Total Net Position 99,480,167.00$
11
Total Liabilities and Net
Position CALC 127,243,293.00$ Total Liabilities and Net Position 127,243,293.00$
*
Adjusted Balance consists of
Certified GTAS ATB data plus
any applicable Agency entered
manual adjustments.
The Numbers that should be
entered for the Adjusted
Balance can be found by
running the Reconciliation
Report out of GTAS.
**
Line Description - Please enter
the exact Line Description from
your Audited Financial Report.
If there is a need to reclass a
line from GTAS to more than 5
lines in the AFR please contact
the GTAS Team to have a
custom report sent to your
Agency.
v
CALC Lines are set as formulas
and will not need to be entered,
please use these to double
check the data entry.
This line is calculated. Equals sum of lines 9.1 and 9.2.
This line is calculated. Equals sum of lines 8 and 10.
-
Agency Financial Report to Closing Package Reconciliation Template
Reclassified Statement of Net Cost Reconciliation to Agency AFR
as of September 30, 2017
GTAS Submission Agency's Audited Financial StatementsLine
No Line Title Line Type Adjusted Balance (Calculated Amount) * Line Description (Please Fill out)**
Amount (Please
enter)
Difference (Calculated
Amount) Agency Comments
1 Gross Costs TITLE
Gross Costs 78,033,745.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
2 Non-Federal Gross Cost 78,033,745.00$ Total $ 78,033,745.00
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
3
Interest on Debt Held by the
Public -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
4
Gains/Losses from Changes in
Actuarial Assumptions -$ Total $ -
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
5
General PP&E Partial
Impairment Loss -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
6 Total Non-Federal Gross Cost Calc 78,033,745.00$ Total Non-Federal Gross Cost 78,033,745.00$ This line is the sum of lines 2
through 5.
7 Federal Gross Cost Title
Gross Costs 1,748,485.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.1
Benefit program costs (RC 26)
/ 2 1,748,485.00$ Total $ 1,748,485.00
Total Must Tie to Adjusted Balance OK 0.00
Gross Costs 381,404.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.2 Imputed Costs (RC25)/2 381,404.00$ Total 381,404.00$
Total Must Tie to Adjusted Balance OK 0.00
Gross Costs 562,404.00
To be filled out by Agency
To be filled out by Agency
-
Agency Financial Report to Closing Package Reconciliation Template
Reclassified Statement of Net Cost Reconciliation to Agency AFR
as of September 30, 2017
To be filled out by AgencyTo be filled out by Agency
7.3 Buy/Sell Cost (RC24)/2 562,404.00$ Total $ 562,404.00
Total Must Tie to Adjusted Balance OK 0.00
Gross Costs 11,866.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.4 Purchase of assets (RC 24) /2 11,866.00$ Total 11,866.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.5
Federal securities interest
expense (RC 03) / 2 -$ Total $ -
Total Must Tie to Adjusted Balance OK 0.00
Gross Costs 509,265.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.6
Borrowing and other interest
expense (RC05) / 2 509,265.00$ Total 509,265.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
7.7 Borrowing losses (RC 06) / 2 -$ Total $ -
Total Must Tie to Adjusted Balance OK 0.00
Gross Costs 421,256.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
7.8
Other expenses (without
reciprocals) (RC 29) 421,256.00$ Total 421,256.00$
Total Must Tie to Adjusted Balance OK 0.00
8 Total Federal Gross Cost Calc 3,634,680.00$ Total Federal Gross Cost 3,634,680.00$
9 Department Total Gross Cost Calc 81,668,425.00$ Department Total Gross Cost 81,668,425.00$ This line is the sum of lines 6 and
8.
10 Earned Revenue Title
Earned Revenue 932,591.00
Incidental Custodial Collections Note 21 3,342.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
11 Non-federal earned revenue 935,933.00$ Total 935,933.00$
This line is the sum of lines 7.1 through 7.8.
-
Agency Financial Report to Closing Package Reconciliation Template
Reclassified Statement of Net Cost Reconciliation to Agency AFR
as of September 30, 2017
Total Must Tie to Adjusted Balance OK 0.00
12 Federal Earned Revenue Title
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.1
Benefit Program Revenue
(exchange) (RC26) /2 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
Earned Revenue 1,076,183.00
Incidental Custodial Collections Note 21 282.00
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.2
Buy/Sell Revenue (exchange)
(RC24) /2 1,076,465.00$ Total 1,076,465.00$
Total Must Tie to Adjusted Balance OK 0.00
Earned Revenue 11,866.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.3
Purchase of assets offset (RC
24) / 2 11,866.00$ Total 11,866.00$
Total Must Tie to Adjusted Balance OK 0.00
Earned Revenue 582.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.4
Federal securities interest
revenue including associated
gains and losses (exchange)
(RC 03) / 2 582.00$ Total 582.00$
Total Must Tie to Adjusted Balance OK 0.00
Earned Revenue 48,104.00
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.5
Borrowing and other interest
revenue (exchange) (RC 05) / 2 48,104.00$ Total 48,104.00$
Total Must Tie to Adjusted Balance OK 0.00
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.6 Borrowing gains (RC 06) / 2 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
-
Agency Financial Report to Closing Package Reconciliation Template
Reclassified Statement of Net Cost Reconciliation to Agency AFR
as of September 30, 2017
To be filled out by Agency
To be filled out by Agency
To be filled out by Agency
To be filled out by AgencyTo be filled out by Agency
12.7
Other revenue (without
reciprocal) (RC 29) /2 -$ Total -$
Total Must Tie to Adjusted Balance OK 0.00
13 Total Federal Earned Revenue Calc 1,137,017.00$ Total Federal Earned Revenue 1,137,017.00$
14
Department Total Earned
Revenue Calc 2,072,950.00$ Department Total Earned Revenue 2,072,950.00$
15 Net Cost of Operations Calc 79,