TreasuryFinancialManualVolumeI,Part2,Section4705.15c—FederalTrading
PartnerNotesstates:
“Federaltradingpartnersandamountsforeachfederalclosingpackagelineitem
reportedbasedonthereclassifiedfinancialstatementswillbederivedfromGTASATB
data.Amountsidentifiedasfederalshouldbenetofintradepartmentaleliminations
withthefollowingexceptions:
• ForU.S.OfficeofPersonnelManagementonly,intradepartmentalimputed
costsreportedwithatradingpartnercodeofunknown;and
• RegularexpendituretransfersfromTrustFundaccountsandFiduciaryFund
accountstoothergeneralappropriatedfunds.
Identifyingthetradingpartnerenablesanalysisandeliminationoffederal
activity/balancesbasedonreciprocalcategoriesatthegovernmentwidelevel.See
Appendix5a and 5bforacompletelistofAgencyIdentifiersandFRentities.
AllGeneralFundactivitywillbereportedtotheappropriatereclassifiedfinancial
statementlinewithinRC30–RC48activities.TheGeneralFundactivitybasedonthe
USSGLandfederal/non‐federalattributeswillbereportedtotheappropriateClosing
PackagelinewithinRC30–RC48(seeAppendices1,6,and7fortheappropriate
reclassificationofreclassifiedfinancialstatementlines)usingafederal/non‐federal
attributedomainvalueof“G.”SeeAppendix9formoredetailsontransactionswiththe
GeneralFund.”
Therefore,anyintradepartmentaldifferencesidentifiedduringtheAFRtoClosing
Packagereconciliationshouldbenotedandwillbetreatedasvalidreconcilingitems.