Basic Financial Statements and Related Notes
5.1 Basic Financial Statements and Related Notes
5.1.1 Consolidated Balance Sheets
5.1.2 Consolidating Statements of Net Cost
5.1.3 Consolidated Statements of Changes in Net Position
5.1.4 Combined Statements of Budgetary Resources
5.1.5 Consolidated Statements of Financing
5.1.6 Consolidated Statements of Cash Flows (Indirect Method)
5.1.7 Note 1. Summary of Significant Accounting Policies
5.1.8 Note 2. Fund Balance with Treasury
5.1.9 Note 3. Property and Equipment
5.1.11 Note 5. Deferred Revenue
5.1.12 Note 6. Actuarial Liability
5.1.14 Note 8. Imputed Financing
5.1.16 Note 10. Program Costs by Category and Responsibility Segment
5.1.17 Note 11. Future Funding Requirements
5.1.18 Note 12. Commitments and Contingencies
5.2 Required Supplemental Information
5.3 Independent Auditors' Reports
5.3.1 Report of Independent Auditors - Cover Letter
5.3.2 Report of Independent Auditors
5.4 Management and Performance Challenges Identified by the Inspector General
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