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VETERANS' ADMINISTRATION,

OFFICE OF THE ADMINISTRATOR OF VETERANS' AFFAIRS,
Washington, D.C., March 17, 1971.

Hon. CHET HOLIFIELD,

Chairman, Committee on Government Operations,

House of Representatives, Washington, D.C.

DEAR MR. CHAIRMAN: As requested in your letter of March 1, 1971, there is enclosed a list showing the desired information concerning public domain properties under the jurisdiction of the Veterans' Administration.

Sincerely,

DONALD E. JOHNSON, Administrator.

PUBLIC DOMAIN PROPERTIES UNDER THE CONTROL OF THE VETERANS' ADMINISTRATION

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1 75.600 acres previously reported minus 0.914 acre transferred to Public Buildings Service equals 74.686 remaining acreage.

2268 + acres of the 618.20-acre parcel pending acceptance by BLM.

460.28 acres previously reported minus 37.50 acres to city of Sturgis, S. Dak., and, minus 21.40 acres accepted by BLM equals 401.38 remaining acreage.

83+ acres of the 172.30 parcel pending final disposition by GSA.

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APPENDIXES

APPENDIX A

TREASURY DEPARTMENT REGULATIONS RE FINANCIAL STATEMENTS

(285)

TREASURY DEPARTMENT

FISCAL SERVICE

WASHINGTON, D.C., June 6, 1968.

PREPARATION OF FINANCIAL STATEMENTS BY GOVERNMENT AGENCIES PURSUANT TO TREASURY DEPARTMENT CIRCULAR No. 966, DATED JANUARY 30, 1956, AS SUPPLEMENTED AND AMENDED

The purpose of this notice is to call attention to certain requirements of Treasury Department Circular No. 966, as supplemented and amended through September 13, 1967, and to emphasize and clarify matters discussed in the following paragraphs:

A. Relating to amendment No. 1, dated September 13, 1967

1. Amendment No. 1 requires the annual submission of a Supplementary Statement of Commitments and Contingencies (Schedule 6) to accompany the Statement of Financial Condition (Standard Form 220) effective with the reports for fiscal year 1968. The original Supplementary Statement of Commitments and Contingencies should be sent to Treasury and two copies directly to the Bureau of the Budget, Washington, D.C. 20503.

2. The Report of Long-Range Commitments and Contingencies (Standard Form 223) was rescinded after the reports for fiscal year 1967 had been submitted to Treasury.

3. Amounts to be reported on the Supplementary Statement of Commitments and Contingencies (Schedule 6) for Categories B through J should be in millions; and, in thousands for Category A only. 4. Report under Category B all long-term contracts other than those recorded as obligations and included under Category A-Undelivered Orders and Contracts, (not Category C as incorrectly stated in par. 83.b of the instructions dated September 13, 1967). It is essential, in order to arrive at totals in Treasury financial statements to Congress, that an amount be stated for the "Cost of remaining portion of contract" even though it might only be a very rough estimate. Any pertinent comments, such as the basis used for the estimate, past experience, high and low estimates, etc. should be included under "Explanatory notes," using as many lines as necessary.

5. Report under Category G the actuarial status of annuity programs, such as veterans pensions and compensation, social security benefits, retirement benefits, and similar obligations for past services. Due to the varied bases used in the reports received for fiscal year 1967, a concise description of the basis used in determining the actuarial assets, liabilities, and deficiency or surplus must be given under "Explanatory notes." Section 402 of Public Law 89-809, approved November 13, 1966 (80 Stat. 1590), specifies that the actuarial status of insurance and annuity programs be shown; a mere projection of budget expenditures would not appear to comply with the intent of the law.

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