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Accountability Report

The Accountability Report includes these five separate financial statements:

  1. Balance Sheet
  2. Statement of Net Cost
  3. Statement of Change in Net Position
  4. Statement of Budgetary Resources, and
  5. Statement of Custodial Activity

Each of these statements reflects part of the outstanding debt recorded by the Bureau of the Fiscal Service. The Accountability Report for the Bureau of the Fiscal Service is consolidated into the Performance and Accountability Report for the Department of the Treasury.



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