2019 Architect of the Capitol Performance and Accountability Report

ARCHITECT OF THE CAPITOL

Notes to the Financial Statements For the Years Ending September 30, 2019 and 2018

Index

NOTE 1: Summary of Significant Accounting Policies ................................................................................................................................................................. 101 A. Reporting Entity ........................................................................................................................................................................................................ 101 B. Basis of Accounting and Presentation ................................................................................................................................................................. 101 C. Fund Balance with Treasury .................................................................................................................................................................................... 101 D. Accounts Receivable ................................................................................................................................................................................................. 101 E. Investments ................................................................................................................................................................................................................ 101 F. Trust and Revolving Funds ...................................................................................................................................................................................... 102 G. Recognition of Financing Sources ........................................................................................................................................................................ 103 H. Operating Materials and Supplies .........................................................................................................................................................................104 I. Inventory .....................................................................................................................................................................................................................104 J. Public-Private Partnerships ....................................................................................................................................................................................104 K. General Property, Plant and Equipment, Net ....................................................................................................................................................104 L.

Stewardship PP&E ..................................................................................................................................................................................................... 105

M. Liabilities ...................................................................................................................................................................................................................... 105 N. Personnel Compensation and Benefits ...............................................................................................................................................................106 O. Statement of Net Cost ..............................................................................................................................................................................................106 P. Use of Estimates .........................................................................................................................................................................................................106 Q. Classified Activities ................................................................................................................................................................................................... 107

NOTE 2: Non-Entity Assets ................................................................................................................................................................................................................. 107 NOTE 3: Fund Balance with Treasury ............................................................................................................................................................................................... 107 NOTE 4: Cash and Other Monetary Assets ..................................................................................................................................................................................... 107 NOTE 5: Investments ............................................................................................................................................................................................................................108 NOTE 6: Accounts Receivable, Net ...................................................................................................................................................................................................109 NOTE 7: Inventory and Related Property, Net ...............................................................................................................................................................................109 NOTE 8: General Property, Plant and Equipment, Net .................................................................................................................................................................110 NOTE 9: Stewardship PP&E ..................................................................................................................................................................................................................110 NOTE 10: Other Assets ............................................................................................................................................................................................................................112 NOTE 11: Liabilities Not Covered by Budgetary Resources ...........................................................................................................................................................112 NOTE 12: Payroll-Related Liabilities ....................................................................................................................................................................................................112 NOTE 13: Debt Held by the Public .......................................................................................................................................................................................................113 NOTE 14: Commitments and Contingencies ....................................................................................................................................................................................113 NOTE 15: Leases ........................................................................................................................................................................................................................................115 NOTE 16: Other Liabilities ......................................................................................................................................................................................................................116 NOTE 17: Imputed Financing ................................................................................................................................................................................................................117 NOTE 18: Net Cost of Operations Related to Payroll .......................................................................................................................................................................117 NOTE 19: Reconciliation of SCNP Appropriations to SBR ..............................................................................................................................................................118 NOTE 20: Undelivered Orders ...............................................................................................................................................................................................................118 NOTE 21:

Explanation of Differences Between the Combined Statement of Budgetary Resources and the Budget of the United States Government .......................................................................................................................................................119

NOTE 22: Net Adjustments to Unobligated Balance Brought Forward, October 1 ................................................................................................................119 NOTE 23: Reconciliation of Net Cost to Net Outlays .......................................................................................................................................................................119

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Section III • Financial Information

ARCHITECT OF THE CAPITOL

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