INSTRUCTIONS FOR PREPARATION OF SF 220-9: REPORT ON ACCOUNTS AND LOANS RECEIVABLE DUE FROM THE PUBLIC

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP89-00066R000800200021-2
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 7
• Document Creation Date: December 27, 2016
• Document Release Date: December 6, 2012
• Sequence Number: 21
• Content Type: MISC

Declassified and Approved For Release 2012/12/06: CIA-RDP89-00066R000800200021-2
INSTRUCTIONS FOR PREPARATION OF SF 220-9:
REPORT ON ACCOUNTS AND LOANS RECEIVABLE DUE FROM THE PUBLIC
Enter on the designate a lines: (1) date of report, (2) department/agency for which the report is being submit-
ted, (3) bureau/organizational unit reporting. (4) OMB identification code, and (5) fund type (refer to Sec-
tion 4130 for fund types). Amounts should be reported in whole dollars (refer to Section 4185).
I. INTRODUCTION
The issuance of OMB Circular A-129, "Managing Federal Credit Programs," created a need for specific
management information that more fully reflects agency receivables activity. In order to help meet this need,
SF 220-9 (formerly Schedule 9) has been revised. The revised report consists of two parts, "Status of Receiv-
ables" and "Administrative Actions," which provide accounting and management information necessary to
assist in institutionalizing sound credit management. Inquiries on these instructions should be addressed to
the Credit Administration Division, Financial Management Service, Department of the Treasury, 401 14th
Street. SW., 4th Floor, Liberty Center, Washington, DC 20227,
II. DEFINITIONS
Current. As in "current receivables." indicates that the receivable will be due within the 12 months following
the reporting period.
Debt. Money or other asset owed the Government by any entity other than a Federal agency.
Default. Failure to meet any obligation or term of a credit. grant, or contract agreement.
Delinquent. Indicates that repayment was not received within 30 days of the date of initial demand or as
of the due date specified in the contract or agreement.
Direct loan. An obligation created when the Government itself disburses the funds and contracts with the
debtor for repayment, with or without interest, or when the Government acquires a guaranteed private loan
in satisfaction of default or other claim.
Financing interest. Interest charged as a cost of extending credit as distinguished from interest charged be-
cause of delinquency.
Guaranteed loan. A contingent liability created when the Government insures the private lender which dis-
bursed the funds that the lender will be repaid to the extent of the amount or percentage guaranteed in the
event of default by the debtor.
Noncurrent. As in "noncurrent receivables," indicates that the receivable will not be due within the next
12 months following the reporting period.
Participation loan. Loan which consists of both direct and guaranteed portions.
Receivable. Amount due the Government from an individual, organization, or other entity in satisfaction
of a claim.
Reschedule (that is, restructure, refinance, forbear, reamortize, or defer). To establish new terms or condi-
tions in order to facilitate the repayment of debt; for example, stretching out or extending into the future
such payments.
III. COMMENTS AND INSTRUCTIONS
A. General Comments and Instructions
In order to ensure control over receivables and to promote aggressive collection efforts, all amounts
due and payable through receipt accounts that represent public receivables (including those due from foreign.
State, and local governments) must be reported as receivables, even if the amount is subject to change through
administrative appeal or litigation. .1
Receivables are to be classified into one of two categories - "Accounts Receivable" or "Loans Receiv-
able." Loans Receivable shall include only the principal for all direct loans that were made as a result of
legislatively mandated credit programs, including the direct loan portion of a participation loan. Accounts
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Receivable shall consist of all L .1 amounts owed the Government including, at not limited to, taxes, sales
of goods or services, fines, penalties, administrative charges, fees, forfeitures, financing interest, overpay-
ments, duties, rents, royalties, claims, damages, audit disallowances, and travel advances in excess of autho-
rized travel expenses. Accounts Receivable shall also include interest, penalties, and administrative costs
assessed on delinquencies.
All interest, penalties, administrative costs, and other receivables associated with an original amount
classified under "Accounts Receivable" shall, with the original amount, be reported as a single receivable
and counted only once. Receivables (that is, interest, penalties, administrative costs, and other) associated
with principal classified under "Loans Receivable" shall be reported as a single receivable and counted under
"Accounts Receivable," with the principal counted separately under "Loans Receivable." Exceptions to this
instruction are noted in the appropriate sections.
Audit findings are to be recorded as Accounts Receivable when the audit report has been issued and
(1) the auditor has the authority to make final determinations or (2) the final determination has been made
by the appropriate management official.
Audit-related receivables are also to be reported on a memorandum SF 220-9 for each fund or account.
The memorandum SF 220-9 will consist of only that portion of the receivables included in Sections I and
II totals that result from audit activity. This requirement does not affect any instructions on the preparation
of individual reports for each revolving fund, business-type general and special funds, each transfer appro-
priation account, and certain trust funds. This memorandum report will be used by OMB for monitoring
agency compliance with the policies of OMB Circular A-50 Audit Followup:
The accounts and loans receivable totals reported quarterly will represent cumulative fiscal year to date
(FYTD ) activity. Information submitted on the SF 220-9 must be consistent with that required in the debt
collection exhibit in OMB Circular A-11: Preparation and Submission of Budget Estimates.
If the report is submitted on paper, any required footnotes are to be prepared on a blank sheet of paper
and attached to the report.
Part I
STATUS OF RECEIVABLES
Section A - Outstandinc Receivables shows outstanding current and noncurrent receivables and an aging
schedule of delinquent current receivables. The following criteria must be used when preparing this section:
? Any amount that is under appeal or in litigation should continue to be classified as "delinquent"
or "nol delinquent" and should be carried in its original status as a current receivable until the Gov-
ernment changes its position regarding the amount that is due and payable, through either a decision
of the courts or an administrative settlement directed by a responsible Government official. Until
such change occurs, these amounts should be appropriately footnoted on the aging schedule.
? Receivables that are the result of audit findings should be reported and footnoted, even if the deci-
sion to collect is subject to administrative appeal or litigation.
? Receivables should be considered delinquent if they remain unpaid for 30 days or more from the
date of billing, unless terms of the contract or agreement provide otherwise.
? Only loan payments due within 12 months of the end of the period are to appear in the "Current
Receivables" section, with the balance of the loan (long-term balance due) appearing in the "non-
current" section.
? The entire loan should be considered delinquent when an account has been delinquent 6 months
or more, unless terms of the contract or agreement provide otherwise.
? Financing interest should be reported under "Accounts Receivable" only if the interest is due and
payable, past due and payable, or accrued and legally due at some point in the future. Financing
interest not yet accrued should not be reported.
Line
1. Current Receivables. Enter the number and amounts of all cur/exit receivables. These figures will equal
the sum of lines (1)(a) and (1)(b).
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la. Not Delinquent. Enter the number and amounts which are outstanding 1 to 30 days from the date
of invoice or date of notice that payment is due, and the number and amounts that will become
due during the next 12 months following the end of the reporting period.
lb. Delinquent. Enter on designated lines the number and amounts determined to be delinquent. The
amount to be reported will ordinarily be the payment past due; however, when the full amount of
the account is formally due and declared payable, then the entire amount of the account or loan
and related interest should be reported as delinquent. The full amount should be declared due and
payable on all direct loans that are more that 180 days delinquent These figures will equal the
sum of lines (1)(b)(1) through (1)(b)(6).
(1)(b)(1) throueh (1)(b)( 6). Enter the number and amounts of accounts and loans receivable which
have been delinquent 1 to 30 days, 31 to 60 days. 61 to 90 days, 91 to 180 days, 181 to 360 days,
and 361 or more days on their respective lines.
2. Noncurrent Receivables. Enter the number and amounts of noncurrent receivables.
3. Total Receivables. Enter the sum of lines (1) and (2) for amounts only.
Section B - Activity FYTD shows activity within the fiscal year including new receivables, repayments on
receivables, reclassified amounts, amounts written off, and net activity. The purpose of the line "Reclassified
amounts" is to report changes in receivable balances that are not the result of new receivables, writeoffs.
or collections. These changes include:
? Correction to a previously reported receivable amount.
? Interest, penalties, and administrative costs that have been accrued, but not collected, under a de-
faulted agreement and that have been added to the principal amount per the provisions of 4 CFR
102.13(c).
? Change in the classification of a receivable (that is, switching a receivable amount from loans to
accounts receivable or the reverse).
? Refunds of amounts that were previously reported as collections.
? Acquisition of collateral that has the effect of reducing a receivable balance.
? Judgments that have the effect of reclassifying loans to accounts receivable, or the reverse.
Line
1. New receivables. Enter the number and amounts of all new receivables generated for the fiscal year
to date.
2. Repayments on receivables. Enter the number and amounts of collections on receivables for the fiscal
year to date. Included are repayments on prior and current year receivables. Enter repayments in brack-
ets. Noncash collections must be footnoted.
3. Reclassified amounts. Enter the number and amounts not reportable as "New Receivables" (line 1). "Re-
payments'on Receivables" (line 2), or "Amounts Written Off" (line 4) that were transferred either into
or out of receivables during the fiscal year or between receivables classifications during the fiscal year.
Enter net receivable amounts transferred out in brackets. Amounts reported on this line must be footnot-
ed.
4. Amounts written off. Report the number and amounts of all uncollectible accounts that were actually
written off during the fiscal year to date. These figures should be bracketed.
5. Net activity FYTD. Enter the sum of lines (1) through (4). These figures will indicate the net activity
for the fiscal year to date.
Section C - Allowances and Writeoffs show the total allowances for uncollectible accounts at the beginning
and end of the period, the total amounts actually written off during the period, and the amount of the adjust-
ment for loss expense. The allowances may be determined by analyzing the accounts to estimate the probabili-
(2-4100-44)
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ty of collection on the basis c ;k rating, historical loss experience, char .ristics of borrowers, type of
credit transactions, or other iniormation relevant to determining loan loss estimates.
Line
1. Total allowances beeinning of period. Enter the amounts of allowances for uncollectible accounts as
reflected on the agency records at the beginning of the fiscal year.
2. Total actual writeoffs during period. Enter the amounts of all uncollectible accounts that were actually
written off during the fiscal year to date. These figures must agree with Part I. Section 13. line (4).
3. Adjustment to allowances for the period (provision for loss expense). Enter the expense adjustment for
estimated uncollectibles for the fiscal year to date. The adjustment to the allowance account is the dif-
ference between the allowances needed by the agency to accurately reflect potential losses and the exist-
ing balance after accounting for writeoffs to date.
4. Total allowances end of period. Enter the amounts of allowances for uncollectible accounts as shown
on the agency records for the fiscal year to date as of the end of this reporting period. For fiscal yearend
reporting enter the amounts of allowances for uncollectible accounts for the next fiscal year.
Section D - Reconciliation shows a reconciliation between the receivables at the beginning of the fiscal year
and those at the end of the period. These beginning and ending amounts must agree with the receivables report-
ed on SF 220. .
Line
1. Beginning receivables. Enter the number and amounts of beginning receivables. Receivables reported
on this line must agree with amounts reported on the fiscal yearend SF 220 submitted for the prior year.
Audit-related receivables should be footnoted.
2. Net activity FYTD. Enter the number and amounts of net activity for fiscal year to date. These figures
must equal those reported in Part I. Section B. line (5), and must be the difference between the beginning
receivables and ending receivables.
3. Ending receivables. Enter the sum of lines ( 1 ) and (2). The amounts must agree with Part I, Section
A. line (3).
Part II
ADMINISTRATIVE ACTIONS
Section A - Referral Actions show the number and amounts of delinquencies which have been referred, re-
solved, or remain outstanding with agency counsels or the Department of Justice.
Line
1 and 2. Referrals to agency counsel or the Department of Justice
a. Referred FYTD. Enter the number and amounts of accounts referred to agency counsels or the De-
partment of Justice for the fiscal year to date.
b. Resolved FYTD. Enter the number and amounts of delinquent accounts that have been resolved by
agency counsels or the Department of Justice for the fiscal. year to date, including accounts referred
in prior fiscal years. Accounts are resolved if (1) an agreement with the debtor has been reached
and the initial payment has been received, (2) the account has been reduced to judgment, (3) the
debt has been repaid in full, or (4) the account has been returned to the referring office.
c. Outstandine. EDICT the number and amounts of accounts that are outstanding with agency counsels
or the Department of Justice as of the end of the period, including those accounts referred in prior
fiscal years.
Section B - Rescheduled Receivables shows current and noncurrent rescheduled receivables and an aging
schedule of delinquent rescheduled receivables. If any portion of a receivable has ever been rescheduled,
then the entire amount of the receivable should be reported in this section. These amounts are also included
in Part I, Section A. Part II, Section B is a further refinement of the data in Part I. Section A.
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1. Total current receivables. L.nter the sum of lines (1)(a) and (1)(b).
a. Current public receivables. Enter the amounts of all current public receivables. These amounts must
agree with Part 1, Section A, line (1).
b. Current Fedeial receivables. Enter the amounts of all current Federal receivables.
2. Total noncurrent receivables. Enter the sum of lines (2)(a) and (2)(b).
a. Noncurrent public receivables. Enter the amounts of all noncurrent public receivables. These
amounts must agree with Part I, Section .A, line (2).
b. Noncurrent Federal receivables. Enter the amounts of all noncurrent Federal receivables.
Contact information. Enter in the blocks provided the preparer's name, telephone number, and address along
with the supervisor's name and telephone number.
(2-4100-47)
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EXHIBIT NO. 6
This Report has been cleared in accordance with FIRMR 201-45.6 and
assigned Interagency Report Control Number 1180-TD-AN.
M-4100-481
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ENCLOSURE D
FISCAL YEAR END ACCRUAL REPORT
AS OF SEPTEMBER 30, 19
FROM
CENTRAL INTELLIGENCE AGENCY
OFFICE OF PERSONNEL
RETIREMENT DIVISION
TO:
OFFICE OF PERSONNEL MANAGEMENT
FISCAL MANAGEMENT DIVISION
ACCOUNTING BRANCH
ACpUED ANNUITIES
KEI1RED EMPLOYEES)
ACCRUED SURVIVOR ANNUITIES
(INCLUDING CHILD)
ACCRUED REFUNDS - SEPARATIONS
ACCRUED INTEREST ON REFUNDS
ACCRUED ALTERNATIVE ANNUITIES
ACCRUED INTEREST
ON ALTERNATIVE ANNUITIES
ACCRUED LUMP SUM PAYMENTS
ACCRUED INTEREST ON LUMP SUMS
TOTAL ACCRUED EXPENSES
PAYROLL OFFICE NO.
11939902
DATE
FISCAL YEAR ENDED
CSRS FERS
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