note 1 significant accounting policies a basis of presentation the departmental consolidated financial statement has been prepared to report position and results from operations department transportation dot as required by chief officers act 1990 title iv government management reform 1994 books records in accordance with office budget omb requirements for form content entity statements s procedures circular no 136 reporting used prepare balance sheet changes net budgetary resources financing they are different reports pursuant directives that monitor control use presents agency assets liabilities difference between two which is include both those available non managed but not its
