FY2006 Guidance Document Components:
Coming soon...
Guidance Document Components:
Cover
Letter 
Table of Contents (revised July 19, 2003)
Chapter 1, "General Guidance" (revised April 15, 2003)
Chapter 2, "Balance Sheet" (revised June 30, 2003)
Chapter 3, "Statements of Net Cost and Changes in Net
Position (Flow Accounts) (revised June 30, 2003)
Chapter 4, "Statements of Budgetary Resources and
Financing" (revised July 1, 2003)
Chapter 5, "Notes to the Financial Statements" (revised September 2005)
Chapter 6, "Eliminations, Reconciliations &
Confirmations (revised July 9, 2003)
Chapter 7, "Other Accounting Issues" (June 9, 2003)
Chapter 8, "Analytics and Review Procedures" (June 30, 2003)
Chapter 9, "Hyperion Enterprise Processes &
Responsibilities" (revised May 25, 2005)
Chapter 10, "Segment Reporting, GPRA Performance
Measures, and Cost Accounting (revised June 30, 2003)
Chapter 11, "Management's Discussion and Analysis" (revised April 15, 2003)
Chapter 12, "Stewardship Reporting" (revised July 2, 2003)
Chapter 13, "Other Required Disclosures" (revised April 15, 2003)
Chapter 14, "Federal Agencies' Centralized Trial
Balance (FACTS) Reporting" (revised June 2, 2003)
Chapter 15, "Audit Process Guidance" (June 30, 2003)
Chapter 16, "Role of Financial Statement Guidance
Team" (April 15, 2003)
Appendix A, "Key Milestones" (revised May 2005)
Appendix D, "Deferred Maintenance Data Request" (revised July 10, 2003)
Appendix E, "Accruals, Estimates and Undelivered
Orders" (revised July 2, 2003)
Appendix F, "Information on Legal Claims and
Assessments" (revised July 10, 2003)
Appendix H, "Posting of Post Close Adjustments to
Core Financial Statements" (revised June 6, 2003)
Appendix I, "CFO Financial Statement Analytic
Relationships" (revised June 6, 2003)
Appendix J, "List of Hyperion Reports" (revised June 6, 2003)
Appendix K, "Stewardship Assets Data Request" (revised June 6, 2003)
Appendix L, "Budget Sub-Function (BSF) Codes" (revised June 2, 2003)
Appendix M, "Fund Type Codes" (revised June 2, 2003)
Appendix N, "Master Appropriation File (MAF) Data
Verification Request Form (revised June 2, 2003)
Appendix O, "FACTS II Key Milestones" (revised June 2, 2003)
Appendix P, "FACTS II Points of Contacts"
