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-RDP89-00066R000800200023-0
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 8
• Document Creation Date: December 27, 2016
• Document Release Date: December 6, 2012
• Sequence Number: 23
• Content Type: MISC

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INSTRUCTIONS FOR PREPARATION OF SF 220-9:
REPORT ON ACCOUNTS AND LOANS RECEIVABLE DUE FROM THE PUBLIC
Enter on the designated 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 (S) fund type (refer to Sec-
tion 4130 for fund types). Amounts should be reported in whole dollars (refer to Section 4185).
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,
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 v-?hich 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, reamortiu. or defer). To establish nea? terms or condi-
tions in order to facilitate the repayment of debt; for example, stretching out or extending into the future
such payments.
In order to ensure control over receivables and to promote agcressive collection efforts. all amounts
due and payable through receipt accounts that represent public receivables l including those duo from foreign,
State. and local governments) must be reported as receivables. even if the amount is subject to change through
administrative appeal or litigation.
Receivables are to be classified into ono 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 other amounts owed the Government including. but 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 as 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 ate 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
I I 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-SO Audit Followup:
The accounts and loans receivable totals reported quarterly will represent cumulative fiscal year to date
(F1'TD1 activit}'. 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
STAT[7S OF RECEIVABLES
Section A - Outstandine 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 "not delinquent" and should be carried in its originai 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 cad 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 Sue and
payable, past due and payable, or accrued and legally due at some powt in the future. Financing
interest not yet accrued should not be reported.
1. Current Receivables. Enter the number and amounu of all cur>/ent 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 I 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. Delinouent. 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 dclinquent. The full amount should be declared due and
payable on all duect loans that are more that 180 days delinquent. These figwes will equal the
sum of lines (1)(b1(1) through (1)(b)(6).
(1) (b) (1) throu?b (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.
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-
4. Amounts written off. Report the number and amounu of all uncollectible accounts that were actually
written off during the fiscal year to date. Tbcsc figwes should be bracketed.
S. Net activit Fy YTD. 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 sboR 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-
mentfor loss expense. The allowances maybe determined by analyzing the accounts to estimate the probabili-
(2-4100-44)
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ty of collection on the basis of risk rating, historical loss experience, characteristics of borrowers. type of
credit transactions, or other information relevant to determining loan loss estimates.
Line
1. ~l'otal allowances beginning 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 durin? period. Enter the amounts of all uncollectible accounts that were actually
written off during the fiscal year to date. Those figures must agree with Part I. Section B. line (4).
3. Adjustment to allowanccs for the period (provision for loss expense). Eater the expense adjustment for
estimated uncollectibles for the fiscal year to date. The adjustment to the allowance account is the dif-
ferencebetween Lhe allowances needed by the agency to accurately reflect potential losses and the exist-
ing balance after accounting for writcoffs to date.
4. Total allowanccs 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.
1. Becinninc 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. Eater the number and amounts of net activity for fiscal year to date. These figures
must equal those reported in Part I. Section B, line (S), and must be the difference between the beginning
receivables and ending receivables.
3. Endin? receivables. Eater Lhe sum of lines (1) and (2). The amounts must agree with Part I. Section
A, line (31.
Part II
AD~IIh ISTRATI VE ACTIONS
Suction 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 saency 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 fisea! 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 beta rcceivtsd (Z) 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. 4utstandin?. Enter the number and amounts of accounu that are outstandinc with agency counsels
or the Department of Justice as of the end of the period. including those accounts referred is prior
fiscal years.
Section B -Rescheduled Receivables shows cwrent and noncwregt rescheduled receivables and as 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 is this section. These amounts are also included
in Part I. Suction A. Part II. Suction B is a fwther refinement of the data in Part I. Section A.
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1. Current reschedulcd receivables. This includes the number and amounts of current receivables which
have been rescheduled. These figures are included in Part I, Section A, line (1). These figures should
also equal the sum of lines (1)(a) and (1)(b).
la. Not delinquent. Enter the number and amounts of rescheduled receivables due and payable during
the next 12 months following the. end of the reporting period.
1 b. Delinquent. Enter on the designated lines the number and amounts of delinquent rescheduled receiv-
ables. The amounts to be reported will ordinarily be the rescheduled payments past due; however,
when the full amount of the account has formally been declared due and payable. then the entire
amount of the rescheduled account or loan and related interest should be reported as delinquent.
These figures will equal the sum of lines (1)(b)(1) through (1)(b>(6).
(1)(b)(1) through (1)(b)(6>. Enter on the respective lines the number and amounts of accounts
and loans receivable which have been rescheduled and are 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.
2. Noncurrent rescheduled receivables. Enter the number and amounts of rescheduled receivables that are
noncurrent. These figures are included in Part I, Section A, line (2). _
3. Total rescheduled receivables. Enter the sum of lines (1) and (2) for amount only.
Section C -Interest. Penalties. and Administrative Costs on Delinquencies shows the number and amounts
of interest, penalties. and administrative costs assessed, collectcd, or written off during the fiscal year and
the range of interest rates assessed on delinquent accounts.
The amounts reported in this section should include only the additional interest. penalties. and administrative
costs that are assessed because a debt is delinquent. For the purposes of this section. interest. penalties. and
administrative costs should be reported as "Accounts Receivable" or "Loans Receivable." depending upon
the nature of the transaction which generated the charge. For each category, enter the number of delinquent
accounts on which interest. penalties, and administrative costs have been assessed.
Interest, penalties, and administrative costs shall be assessed according to the provisions of 4 CFR 102.13.
Line
1, 2, and 3. Interest, venalties, and administrative costs.
a. Berinninc balance. Enter the number and amounts of interest, penalties. and administrative costs
assessed on delinquencies remaining uncollected and not v~?ritten off at the end of the prior fiscal
year.
b. Assessed during the FY. Eater the number and amounts of all new interest, penalties. and adminis-
trative costs assessed during the fiscal year to date.
c. Collected durinc the FY. Enter the number and amounts of interest. penalties. and administrative
costs collected during the fiscal year to date.
d. Written off durin? the FY. Enter the number and amounts of interest, penalties, and administrative
costs written off during the fiscal year to date.
e. bndinc balance. Enter the sum of lines (a) and (b) less lines (c) and (d) to derive the ending balance
for interest. penalties, and administrativc costs.
4. Rand of interest rates assessed on delinquent accounts. Enter the lowest and higuest interest rates that
have been assessed on outstanding delinquent accounts.
i
Section D -Reconciliation with the SF 220 shows a reconciliation between the SF 220 and SF 220-9 for
total currcat and noncurrent accounts and loans receivable. ~
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1.
Total current receivables. L.,ter the sum of lines (1)(a) and (1)(b).
a.
Current public receivables. Enter the amounts of all ewrent public receivables. These amounts must
b.
agree with Part I. Section A, lino (1).
Current Federal receivables. Enter the amounts of all current Federal receivables.
2.
Total noncurrent receivables. Enter the sum of lines (2)(s) and (2)(b).
a. Noncurrent public receivables. Enter the amounts of all noncwrent 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.
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E7-'IiIBIT ?~'O. 6
This Report has been cleared in accordance with FIR'VIR 201-45.6 and
assigned Interagency Report Control tiumber 1180-TD-A?~.
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FISCAL YEAR END ACCRUAL REPORT
AS OF SEPTEMBER 30, 19_
FROM
(CENTRAL INTELLIGENCE AGENCY
OFFICE OF PERSONNEL
PAYROLL OFFICE NO. DATE
RETIREMENT DIVISION ! 11939902
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ITO?
(OFFICE OF PERSONNEL MANAGEMENT
FISCAL MANAGEMENT DIVISION
;ACCOUNTING BRANCH
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AC~~~~~REDNEMPLOYEES)
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~ CSRS ~
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
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