Thuyết minh Danh mục nợ liên bang quản lý của Văn phòng của nợ công Đối với năm tài chính kết thúc ngày 30 tháng 9 2009 và 2008 (đô la trong hàng triệu) Ghi chú 1. Chính sách kế toán đáng kể Cơ sở trình bày Danh mục nợ của liên bang được sự quản lý của Cục nợ công (BPD) đã được chuẩn bị để báo cáo năm tài chính năm 2009 và năm tài chính 2008 cân bằng và hoạt động liên quan đến khoản tiền vay từ các tài khoản của chính phủ liên bang công. | Overview Schedules and Notes Notes to the Schedules of Federal Debt Notes to the Schedules of Federal Debt Managed by the Bureau of the Public Debt For the Ffccal Years Ended September 30 2009 and 2008 Dollars in Millions Note 1. Significant Accounting Policies Basis of Presentation The Schedules of Federal Debt Managed by the Bureau of the Public Debt BPD have been prepared to report fiscal year 2009 and fiscal year 2008 balances and activity relating to monies borrowed from the public and certain federal government accounts under Title 31 . 3101 to fund the . government s operations. Permanent indefinite appropriations are available for the payment of interest on the federal debt and the redemption of Treasury securities. Reporting Entity The Constitution empowers the Congress to borrow money on the credit of the United States. The Congress has authorized the Secretary of the Treasury to borrow monies to operate the federal government within a statutory debt limit. Title 31 . authorizes Treasury to prescribe the debt instruments and otherwise limit and restrict the amount and composition of the debt. BPD an organizational entity within the Fiscal Service of the Department of the Treasury is responsible for issuing Treasury securities in accordance with such authority and to account for the resulting debt. In addition BPD has been given the responsibility to issue Treasury securities to trust funds for trust fund receipts not needed for current benefits and expenses. BPD issues and redeems Treasury securities for the trust funds based on data provided by program agencies and other Treasury entities. BPD also issues other specific securities outside of the authority of Title 31 . 3101 such as HOPE Bonds. These securities are not reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt. Basis of Accounting The schedules were prepared in conformity with . generally accepted accounting principles and from BPD s automated
