Effective Date: March 15, 2013
Expiration Date: March 15, 2023
|| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | AppendixA | AppendixB | AppendixC | AppendixD | ALL ||
Adjusted Trial Balance (ATB). This is a list of the United States Standard General Ledger accounts with attributes and pre-closing adjusted balances prepared at a specified date.
Agency Financial Report (AFR). Annual reports prepared on the financial condition of a Federal Agency. This report includes the MD&A, but does not include a performance report.
Agency Location Code (ALC). This code identifies the accounting office within an agency that reports disbursements and collections to Treasury.
Cross-Servicing. This is the process whereby Federal agencies refer delinquent debts to an outside agency or organization (Treasury) for collection.
Currently Not Collectible (CNC) Debt. Receivables that have been written-off (removed from agency accounting records) and not closed-out. Cost effective collection efforts continue.
Financial Report of the U.S. Government (FR). Agency financial statements and other financial information consolidated to provide the President, Congress, and the American people a comprehensive view of the Federal Government's finances.
General-Purpose Financial Statements. Agency financial statements prepared for submission to Congress, OMB, and Treasury in the AFR.
Management Discussion and Analysis (MD&A). This narrative explanation included in the AFR, provides a clear and concise description of the Agency's performance measures, financial statements, systems and controls, compliance with laws and regulations, and actions taken or planned to address problems.
National Income and Product Accounts (NIPAs). BEA's economic accounts that display the value and composition of national output and the distribution of incomes generated in its production.
Non-appropriated Fund Activity. An activity or entity that is not financed by funds appropriated by Congress or received from the general fund of the U.S. Treasury; such as an employee exchange and morale support activity.
Non-Federal Source. Any person or entity other than the Government of the United States.
Receivable. An amount owed the Government by an individual, organization, public entity (for example, state and local governments) or other entity to satisfy a debt or claim.
Special-Purpose Financial Statements. Agency financial statements prepared and submitted to Treasury using the methodology required for inclusion in the FR.
Treasury Offset. The process of receiving payments for delinquent debt owed to Federal agencies by applying a Federal payment (to be paid to the debtor) to the past due debt.
| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | AppendixA | AppendixB | AppendixC | AppendixD | ALL |
|| NODIS Library | Financial Management(9000s) | Search ||
This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.