Notes to Principal Financial Statements

FY 2007 Financial Report
Bureau of Resource Management
November 2007


Image showing the United States Department of State seal.

Congress established the U.S. Department of State ("Department of State" or "Department"), the senior executive department of the United States Government in 1789, replacing the Department of Foreign Affairs, which was established in 1781. The Department advises the President in the formulation and execution of foreign policy. As head of the Department, the Secretary of State is the President's principal advisor on foreign affairs.

The following are the 19 notes to the principal financial statements:

Note 1. Summary of Significant Accounting Policies
Note 2. Accounting Changes
Note 3. Assets
Note 4. Fund Balances with Treasury
Note 5. Investments
Note 6. Accounts and Loans Receivable, Net
Note 7. Cash and Other Monetary Assets
Note 8. Property and Equipment, Net
Note 9. Other Assets
Note 10. Liabilities
Note 11. Foreign Service Retirement Actuarial Liability
Note 12. Liabilities to International Organizations
Note 13. Leases
Note 14. Commitments and Contingencies
Note 15. Earmarked Funds
Note 16. Statement of Net Cost
Note 17. Statement of Budgetary Resources
Note 18. Custodial Activity
Note 19. Reconciliation of Net Cost of Operations to Budget


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