Report # Title of Report or Document General Description of Report or Document RLSA Document Satisfying request
Frequency of 
Submission FCC - Contact 
Contract 
Reference
FINANCIAL STATEMENT PACKAGE
1 Financial Statements Balance Sheet, Statement of Net Cost, Statement of 
Changes in Net Position, and Statement of 
Budgetary Resources.  Statement of Custodial 
Activity - Not Applicable
TRS Crosswalk See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 17
2 Trial Balance RLSA Trial balance showing TRS Accounts  TRS "Quarterly" - Summary Trial Balance - 
Adj Trial Balance
See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 18 
3 Cash Reconciliation Schedule reconciling the TRS balance per bank to 
the balance per ledger.
TRS "Quarterly" - Cash and Investments - 
Bank Rec
See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7
4 Listing of Outstanding Checks Schedule listing all outstanding checks that agrees 
to the Bank Rec.
TRS "Quarterly" - Outstanding Checks See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7
5 Investments Reconciliation Schedule reconciling the TRS balance per bank to 
the balance per ledger.
TRS "Quarterly" - Cash and Investments See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7
6 Investments Subsidiary Schedule Schedule showing the Investment Type,  CUSIP 
Number, Purchase Date, Purchase Cost, Maturity 
Date, Face Value, Premium/Discount at Acquisition, 
Ending Carrying/ Amortized Value,  Current Market 
Value, Accumulated Amortization,  and Unamortized 
Premium/Discount Remaining.
TRS "Quarterly" - Securities See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 22 
7 Schedule of Interest Receivable Schedule showing accrued interest by investment 
type (e.g. T-Bill,  Bond, MMF), if applicable.
Provide schedule only if applicable. See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 24 
8 Accounts Receivable Reconciliation Schedule Agreeing the AR subsidiary to the AR 
general ledger balance (SGL 1310).  Include 
supporting schedule for any adjustments made to 
the AR Subsidiary or General Ledger.
TRS "Quarterly" - AR Lead See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 25 
9 Accounts Receivable Subsidiary Schedule aging the accounts receivable subsidiary TRS "Quarterly" - AR Aging See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraphs 
19 & 25
10 Allowance for Doubtful Accounts 
Calculation
Schedule showing current calculation and resulting 
balance agreed to the general ledger
TRS "Quarterly" - AR Aging See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 21 
11 Property, Plant, and Equipment 
Subsidiary and Rollforward
Schedule showing all amounts exceeding the FCC's 
capitalization threshold that have been purchased 
by RLSA using administrative funding.
Provide schedule only if applicable. See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7 
12 Accounts Payable Subsidiary Schedule listing all outstanding accounts payable 
that agrees to the general ledger
TRS "Quarterly" - Payables See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 25 
13 Deferred Revenue Schedule listing all items in Deferred Revenue that 
agrees to the general ledger
TRS "Quarterly" - Deferred Revenue See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 25 
14 Due to/Due from Schedule Schedule showing the amount that is  either due to 
TRS from RLSA for amounts advanced and not 
expended or due from TRS to RLSA for amounts 
expended in excess of the current advance.
"Year To Date" RLSA Administrative 
Expenses
See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 26 
15 Schedule of AR Credit Balances Schedule showing all AR credit balances that 
agrees to the balance recorded in the general ledger 
(SGL 2990).
TRS "Current Month" - Payables - Aging See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 25 
16 Schedule of Other Accrued Liabilities 
that agrees to the general ledger (SGL 
2190)
Schedule showing other accrued liabilities, if any. Provide schedule only if applicable. See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 25 
17 Financial Statement Checklist A completed version of the financial statement 
checklist developed by the FCC to review TRS 
financial reporting submissions.
Financial Statement Checklist - Signed and 
Dates.  Also please list any differences.
See Annual FS Letter Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7
18 Financial Statement Variance Analysis Comparison of period over period financial 
statement with explanations for all line items greater 
than $10 million and 10% change
TRS "Quarterly" - Variance Analysis 2 days after financial 
statement package
Vanessa Lamb, 
Timothy Siekierka 
and Andrew Mulitz
Section 4, 
paragraph 7 
FINANCIAL AUDIT REPORTING
1 PBC Responses Document/explanation/report requested by auditors. Variable Upon request Sherry Herauf, Andy 
Skadin
2 Legal Representation Letters Representations from General Counsel regarding all 
existing, pending, and threatened litigation and 
unasserted claims.
Letter from General Counsel in August.  
Updated letters in November and December.  
(If no changes since the August letter, an 
email may be sent stipulating "no changes".)
August 8, November 
10, December 1   
(dates to be 
determined by the 
auditors, and by A-
136)
Sent directly to audit 
firm
3 Management Representation Letters Representations from Management, including the 
Chief Financial Officer, or equivalent, regarding the 
financial statements, following the representations 
required by generally accepted auditing standards.
Proposed letter will be provided by FCC CFO. November 10 letter; 
December 8 update 
(dates are variable 
depending upon audit 
progress, and A-136)
Mark Stephens; 
Sherry Herauf; Andy 
Skadin
TRIAL BALANCE For FACTS II REPORTING
1 Unadjusted Trial Balance Unadjusted trial balances report at the end of the 
reporting period.  Must include Budgetary account 
balances.  This report is necessary to meet OMB's 
new A-136 requirement to submit FACTSII nine 
times a year.
Unadjusted Trial Balance worksheet on the 
TRS Crosswalk
Nine times per year.  
Needed as of Nov. 30, 
Dec. 31, Jan. 31, Feb. 
28, Mar. 31, Jun. 30, 
Jul. 31, Aug. 31, and 
Sep. 30.  See Annual 
FS Letter for Dates.
Jeanne McDonald   
Vickie Massey
TREASURY REPORTING
1 FMS 224 Statement of Transactions Statement identifying receipts and outlays made by 
TRS in the current and if applicable any previous 
months  under Treasury Symbol 27X5183.  Report 
is submitted to FCC by noon of the 3rd work day of 
each month for review and FCC submission to 
Treasury. 
FMS 224 Statement of Transactions Monthly by noon on 
the 3rd work day of 
each month. 
Jeanne McDonald  
and Andrew Mulitz
Section 4, 
paragraph 15 
2 Treasury Report on Receivables 
(TROR)
Standard form identifying status of receivables 
which includes a rollforward of the accounts 
receivable balances along with an aging of 
outstanding balances.  In addition, there is a section 
for debt management and technique performance 
data.  
"Quarterly" TROR Quarterly James Lyons, 
Cheryl Collins and 
Andrew Mulitz
Section 4, 
paragraphs 
16 and 28 
3 Schedule of Investments for 
Intragovernmental Reporting
Schedule showing all Federal investments (T-Bills) 
that can be provided to the Bureau of Public so that 
they know the amount of outstanding debt to 
eliminate with the FCC.  Report is submitted is to 
the FCC by the last work day of each month.
The T-Bill schedule listed for Report #6 under 
the Financial Statement Package section 
contains the necessary information however it 
must be submitted as of month end on the 
last work day of the month.
Monthly (last work day 
of each month).
Jeanne McDonald  
and Andrew Mulitz
Section 4, 
paragraph 27 
BUDGETARY REPORTING
1 OMB 10 Year Forecast Various schedules and charts with receipts, outlays, 
interest and administrative expenses.
Ten Year Forecast Annual                  
October 19, 2012
Thad Machcinski 
and Andrew Mulitz
Section 4, 
paragraph 7
2 Revised OMB 10 year Forecast - Mid 
Session Review
Various schedules and charts with receipts, outlays, 
interest and administrative expenses.
Mid-Year Forecast Annual                          
April 19, 2012 - will be 
provided by RLSA
Thad Machcinski 
and Andrew Mulitz
Section 4, 
paragraph 7
3 Administrative Costs Schedule A Schedule of Administrative costs by Budget 
Object Class.
FCC to provide format Monthly  by 15th day 
of the month.
Vince Amalfitano 
and Andrew Mulitz
Section 4, 
paragraph 7
DEBT COLLECTIONS
1 Delinquent Debt Greater Than $25 A schedule detailing delinquent debt over $25.  
Schedule should include FRN, EIN, Principle, 
Penalty, Total, Customer, Name, Contact, 
Address1, Address3, City, State, Postal and should 
be provided by the 10th work day following the end 
of a quarter
FCC-Over 25 (date) Monthly (10th work 
day of each month). 
James Lyons, 
Cheryl Collins and 
Andrew Mulitz
Section 4, 
paragraph 7 
2 Delinquent Debt Greater Than $25-
Supporting Documentation and 
Correspondence Supporting documentation including bills and 
correspondence related to schedule for Delinquent 
Debt Greater Than $25 above.
Bills and correspondence Monthly (10th work 
day of each month). 
James Lyons, 
Cheryl Collins and 
Andrew Mulitz
Section 4, 
paragraph 7 
IPIA (as amended by IPERA) REPORTING
1 IPERA Support Tables Schedules that reflect table 1 through 6 of the OMB 
Circular A-136, II.5.8, Sections IV and V.
Format prescribed in OMB Circular A-136, 
II.5.8
June 30 and Sept 30.  
Due dates in Annual 
Letter.
Wesly Jarmon, 
William Hill, Mark 
Stephens