Text

Request for Additional Information Regarding Financial Qualifications for the License Renewal Review
	ML102310075
Person / Time
Site:	Armed Forces Radiobiology Research Institute
Issue date:	08/13/2010
From:	Melanson M; US Dept of the Army, Research Institute of Environmental Medicine
To:	; Document Control Desk, Office of Nuclear Reactor Regulation
References
	TAC ME1587
	Download: ML102310075 (90)
	v • d • e

/ d6)F so'5. -'3 §ý ARMED FORCES RADIOBIOLOGY RESEARCH INSTITUTE 8901 WISCONSIN AVENUE BETHESDA, MARYLAND 20889-5603 August 13, 2010 U.S. Nuclear Regulatory Commission ATTN: Document Control Desk Washington, DC 20555-0001

SUBJECT:

REQUEST FOR ADDITIONAL INFORMATION REGARDING FINANCIAL QUALIFICATIONS FOR THE LICENSE RENEWAL REVIEW (TAC NO. ME1587)

Sir:

By letter dated June 23, 2010, the Nuclear Regulatory Commission requested additional financial information necessary to allow processing of our research reactor license renewal application (License R-84, Docket 50-170).

The requested information is provided as enclosures and attachments to this letter, specifically:

TAB 1: General responses to the questions posed by your June 23, 20.10 request.

TAB 2: Current USUHS financial, statement.

TAB 3: Current estimated decommissioning costs.

TAB 4: Example of decommissioning cost update.

TABS 5-7: Statement of Intent and other information requested by Question 4.

If you need any further information, please contact Mr. Steve Miller at 301-295-1290 or millers@afrri.usuhs.mil.

I declare under penalty of perjury that the and correct to the best of my knowledge. i and all enclosed information is true on August 13, 2010.

MARK A. MELANSON COL, MS, USA Director

~j(ZJ~

Uniformed Setvices University of fhe Health Sciences Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

1. In 1993, the Department of Defense transferred administrative control of the Armed Forces Radiobiology Research Institute (AFRRI) to the Uniformed Services University of the Health Sciences (USUHS). In 2006, AFRRI was realigned as an operating entity of the USUHS. The University does not prepare separate financial statements for AFRRI.

USUHS Financial Statements for the Period Ending 30 June 2010, the most recent period for which statements are available, are provided as Attachment 1.

From Department of Defense Instruction (DoDI) 5101.33 dated March 29, 2006:

"The AFRRI, according to DoD Directive 5105.45, "Uniformed Services University of the Health Sciences (USUHS), " and DoD Directive 5136.,

"Assistant Secretary of Defense for Health Affairs (ASD(HA)) " is established as a joint entity of the Military Departments, subject to the authority, direction, and control of the President of USUHS, under the ASD(HA) and the Under Secretary of Defense for Personnel and Readiness (USD(P&R))."

2.

Annual operating costs ($Millions) supporting AFRRI for FY2007 - FY2011 are:

Fiscal Year FY2007 FY2008 FY2009 FY2010 FY2011 AFRRI - Institute

$13.0

$13.3

$13.6

$13.4

$13.9 TRIGA Reactor

$1.1

$1.2

a. Estimated operating costs ($Millions) to support AFRRI for FY2012-FY2016 are:

Fiscal Year FY2012 FY2013 FY2014 FY2015 FY2016 AFRRI - Institute

$14.2

$14.6

$14.8

$15.1

$15.4 TRIGA Reactor

$1.2

$1.3

$1.3 ENCLOSURE

b. Confirmation of the primary source of funding to cover the TRIGA Reactor operating costs for FY2012-FY2016:

I confirm, that the primary source of funding to cover the AFRRI TRIGA Reactor operating costs for the above fiscal years will be from the Congressional appropriations process, as further delegated within the Department of Defense, as stated in the a plication.

Steph

... Rice Date Vice Presl dent for Finance and Administration Uniformed Services University of the Health Sciences

3. Decommissioning cost for the AFRRI TRIGA reactor facility.

a. The current cost estimate (in FY2011 dollars) for decommissioning the AFRRI TRIGA reactor facility to meet the NRC's radiological release criteria for decommissioning the facility for unrestricted use to comply with 10 CFR 50.75(d)(2)is reflected in Attachment 2.

The estimate of $14.831 Million was developed using a 1990 decommissioning cost study of the AFRRI TRIGA reactor as a basis. The 1990 study compared the costs of decommissioning a similar reactor facility as described by the Pacific Northwest Laboratory, as provided inNRC publication NUREG/CR-1756. The DECON methodology of decommissioning was applied, in consideration of AFRRI's urban location.

The current estimate (2011) was derived by reviewing and updating the assumptions and tasks to be performed, as cited in the original study. Estimated costs were categorized into the following areas: (1) labor; (2) waste disposal; (3).

energy and other; and (4) a 25% contingency factor. As in the 1990 study, waste disposal costs assume the shipment of waste materials (contaminated concrete, wood and aluminum) to the west coast. Labor costs, which previously reflected only civilian direct hire costs, were updated to reflect current federal civilian salary rates from DOD and the DOE National Nuclear Security Administration's Career Paths and Pay Bands, and contract personnel estimates, overhead and indirect rates. Energy costs were updated to reflect the University's current energy rate charges.

b. Periodically, the cost estimate is updated and adjusted for the following factors:

i. Reviewing the assumptions for decommissioning, waste disposal and

shipment,

ii. Revalidating the tasks required for decommissioning, to include the amount of labor and skill sets required, iii. Updating estimates with current and/or projected rates for energy, civilian labor, overhead and indirect costs, and iv. Applying inflation, using published CPI rates.

c. An example showing how the FY2011 decommissioning cost estimate will be updated periodically in the future to comply with 10 CFR 50.75(d)(2) iii is reflected in Attachment 3.

4. The Uniformed Services University of the Health Sciences was established in 1972 by federal law, Title 10, Chapter 104, Sec. 2112. It is a field activity of the TRICARE Management Activity in the Department of Defense, a Federal government organization.

Decommissioning funding obligations of the Department of Defense are supported by the full faith and credit of the United States Government.

A Statement of Intent corroborating that AFRRI, an entity of the USUHS, is a Federal Agency and a Federal government licensee under 10 CFR 50.75 (e)(2)(iv); and providing assurance that the funding obligations for decommissioning the TRIGA reactor are backed by the Federal government, is included as Attachment 4.

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

CONSOLIDATED BALANCE SHEET As of June 30, 2010 and 2009 2010 Consolidated

1. ASSETS (Note 2)

A. lntragovernmental:

1. Fund Balance with Treasury (Note 3)

3. Accounts Receivable (Note 5)

5. Total Intragovernmental Assets C. Accounts ReceivableNet (Note 5)

F. General Property, Plant and Equipment,Net (Note 10)

H. Other Assets (Note 6)

2. TOTAL ASSETS

3. STEWARDSHIP PROPERTY, PLANT & EQUIPMENT (Note 10)

4. LIABILITIES (Note 11)

A. Intragovernmental:

1. Accounts Payable (Note 12)

3. Other Liabilities (Note 15 & 16)

4. Total Intragovernmental Liabilities B. Accounts Payable (Note 12)

C. Military Retirement and Other Federal Employment Benefits (Note 17)

F. Other Liabilities (Note 15 & Note 16)

5. TOTAL LIABILITIES

6. COMMITMENTS AND CONTINGENCIES (NOTE 16)

7. NET POSITION B. Unexpended Appropriations - Other Funds D. Cumulative Results of Operations - Other Funds

8. TOTAL NET POSITION

9. TOTAL LIABILITIES AND NET POSITION 244,383,239.70 1,160,292.12 245,543,531.82 4,591,770.94 1,610,711.02 3,769.60 251,749,783.38 321,985.88 229,281.04 551,266.92 829,906.24 282,000.00 7,963,912.06 9,627,085.22 245,655,274.93 (3,532,576.77) 242,122,698.16 251,749,783.38 2009 Consolidated 232,729,689.88 1,621,202.61 234,350,892.49 2,570,232.38 686,948.19 2,551.90 237,610,624.96 632,254.86 212,718.64 844,973.50 1,665,890.91 0.00 10,500,736.99 13,011,601.40 228,363,293.46 (3,764,269.90) 224,599,023.56 237,610,624.96 ATTACHMENT I

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS),

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION For the periods ended June 30, 2010 and 2009 2010 Earmarked Funds 2010 All Other Funds CUMULATIVE RESULTS OF OPERATIONS

1. Beginning Balances

3. Beginning balances, as adjusted

4. Budgetary Financing Sources:

4.B. Appropriations used

5. Other Financing Sources:

5.C. Imputed financing from costs absorbed by others 5.D. Other (+/-)

6. Total Financing Sources

7. Net Cost of Operations (+/-)

8. Net Change

9. Cumulative Results of Operations UNEXPENDED APPROPRIATIONS

10. Beginning Balances

12. Beginning balances, as adjusted

13. Budgetary Financing Sources:

13.A. Appropriations received 13.B. Appropriations transferred-in/out 13.D. Appropriations used

14. Total Budgetary Financing Sources 15ý Unexpended Appropriations

16. Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (4,914,391.99)

(4,914,391.99) 146,152,353.59 32,893,788.66 13,124,378.83 192,170,521.08 190,788,705.86 1,381,815.22 (3,532,576.77) 208,067,628.52 208,067,628.52 184,030,000.00 (290,000.00)

(146,152,353.59) 37;587,646.41 245;655,274.93 242,122,698.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION For the periods ended June 30, 2010 and 2009 2010 Eliminations CUMULATIVE RESULTS OF OPERATIONS

1. Beginning Balances

3. Beginning balances, as adjusted

4. Budgetary Financing Sources:

4.B. Appropriations used

5. Other Financing Sources:

5.C. Imputed financing from costs absorbed by others 5.D. Other (+/-)

6. Total Financing Sources

7. Net Cost of Operations (+/-)

8. Net Change

9. Cumulative Results of Operations UNEXPENDED APPROPRIATIONS

10. Beginning Balances

12. Beginning balances, as adjusted

13. Budgetary Financing Sources:

13.A. Appropriations received 13.B. Appropriations transferred-in/out 13.D. Appropriations used

14. Total Budgetary Financing Sources

15. Unexpended Appropriations

16. Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2010 Consolidated (4,914,391.99)

(4,914,391.99) 146,152,353.59 32,893,788.66 13,124,378.83 192,170,521.08 190,788,705.86 1,381,815.22 (3,532,576.77) 208,067,628.52 208,067,628.52 0.00 0.00 0.00 0.00 0.00 0.00 184,030,000.00 (290,000.00)

(146,152,353.59) 37,587,646.41 245,655,274.93 242,122,698.16

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION For the periods ended June 30, 2010 and 2009 2009 Earmarked Funds 2009 All Other Funds CUMULATIVE RESULTS OF OPERATIONS

1. Beginning Balances

3. Beginning balances, as adjusted

4. Budgetary Financing Sources:

4.B. Appropriations used

5. Other Financing Sources:

5.C. Imputed financing from costs absorbed by others 5.D. Other (+/-)

6. Total Financing Sources

7. Net Cost of Operations (+/-)

8. Net Change

9. Cumulative Results of Operations UNEXPENDED APPROPRIATIONS

10. Beginning Balances

12. Beginning balances, as adjusted

13. Budgetary Financing Sources:

13.A. Appropriations received 13.B. Appropriations transferred-in/out 13.D. Appropriations used

14. Total Budgetary Financing Sources

15. Unexpended Appropriations

16. Net Position 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,910,979.06)

(2,910,979.06) 138,313,696.70 30,900,844.50 (916,401.77) 168,298,139.43 169,151,430.27 (853,290.84)

(3;764,269.90) 214,360,990.16 214,360,990.16 136,650,000.00 15,666,000.00 (138,313,696.70) 14,002,303.30 228,363,293.46 224,599,023.56

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION For the periods ended June 30, 2010 and 2009 2009 Eliminations 2009 Consolidated CUMULATIVE RESULTS OF OPERATIONS

1. Beginning Balances

3. Beginning balances, as adjusted

4. Budgetary Financing Sources:

4.8. Appropriations used

5. Other Financing Sources:

5.C. Imputed financing from costs absorbed by others 5.D. Other (+/-)

6. Total Financing Sources

7. Net Cost of Operations (+/-)

8. Net Change

9. Cumulative Results of Operations UNEXPENDED APPROPRIATIONS

10. Beginning Balances

12. Beginning balances, as adjusted

13. Budgetary Financing Sources:

13.A. Appropriations received 13.8. Appropriations transferred-in/out 13.D. Appropriations used

14. Total Budgetary Financing Sources

15. Unexpended Appropriations

16. Net Position '

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,910,979.06)

(2,910,979.06) 138,313,696.70 30,900,844.50 (916,401.77) 168,298,139.43 169,151,430.27 (853,290.84)

(3,764,269.90) 214,360,990.16 214,360,990.16 136,650,000.00 15,666,000.00 (138,313,696.70) 14,002,303.30 228,363,293.46 224,599,023.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

COMBINED STATEMENT OF BUDGETARY RESOURCES For the periods ended June 30, 2010 and 2009 2010 Combined 2009 Combined BUDGETARY FINANCING ACCOUNTS BUDGETARY RESOURCES:

1.

Unobligated balance, brought forward, October 1

2.

Recoveries of prior year unpaid obligations

3.

Budget authority 3.A. Appropriation 3.D.

Spending authority from offsetting collections 3.D.1 Earned 3.D.1.a.

Collected 3.D.1.b. Change in receivables from Federal 3.D.2 Change in unfilled customer orders 3.D.2.a. Advance received 3.D.2:b. Without advance from Federal sources 3.E. Subtotal

4.

Nonexpenditure transfers, net, anticipated and actual

7.

Total Budgetary Resources 11,790,499.68 20,502,796.64 184,030,000.00 62,255,277.68 2,738,888.44 136,650,000.00 25,277,686.85 (10,891,378.85) 21,615,399.61 (1,324,109.36)

(224,424.26)

(15,406,656.75) 182,785,226.99 (290,000.00) 214,788,523.31 736,389.36 (10,902,666.00) 146,775,013.61 15,666,000.00 227,435,179.73

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

COMBINED STATEMENT OF BUDGETARY RESOURCES For the periods ended June 30, 2010 and 2009 2010 Combined 2009 Combined Status of Budgetary Resources:

8.

Obligations incurred:

8.A. Direct 8.8. Reimbursable 8.C. Subtotal

9.

Unobligated balance:

9.A. Apportioned 9.C. Subtotal

10. Unobligated balance not available

11. Total status of budgetary resources Change in Obligated Balance:

12. Obligated balance, net 12.A. Unpaid obligations, brought forward, October 1 12.B.

Less: Uncollected customerpayments from Federal sources,- brought forward, October 1 12.C. Total unpaid obligated balance

13. Obligations incurred net (+1-)

14. Less: Gross outlays

16. Less: Recoveries of prior year unpaid obligations, actual

17. Change in uncollected customer payments from Federal sources (+1-)

18. Obligated balance, net, end of period 18.A.

Unpaid obligations 18.B.

Less: Uncollected customer payments from Federal sources (-)

18.C. Total, unpaid obligated balance, net, end of period Net Outlays

19.

Net Outlays:

19.A. Gross outlays 19.8.

Less: Offsetting collections 19.D.

Net Outlays, 124,628,650.02 11,493,347.44 136,121,997.46 75,229,002.64 75,229,002.64 3,437,523.21 214,788,523.31 243,681,161.38 (48,413,767.67) 195,267,393.71 136,121,997.46 (171,467,916.28)

(20,502,796.64) 26,298,035.60 187,832,445.92 (22,115,732.07) 165,716,713.85 171,467,916.28 (25,053,262.59) 146,414,653.69 153,694,437.95 10,412,213.98.

164,106,651.93 61,239,037.27 61,239,037.27 2,089,490.53 227,435,179.73 188,989,028.10 (33,952,116.83) 155,036,911.27 164,106,651.93 (159,230,288.04)

(2,738,888.44) 12,226,775.36 191,126,503.55 (21,725,341.47) 169,401,162.08 159,230,288.04 (22,351,788.97) 136,878,499.07

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

COMBINED STATEMENT OF BUDGETARY RESOURCES For the periods ended June 30, 2010 and 2009 2010 Combined 2009 Combined

Department of Defense TMA Consolidated - Uniformed Services University of Health Sciences (USUHS)

COMBINED STATEMENT OF BUDGETARY RESOURCES For the periods ended June 30, 2010 and 2009 2010 Combined 2009 Combined

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/21/10 02:01 PM I Note 1.

Significant Accounting Policies I.A. Basis of Presentation The DoD currently, has 13 auditor identified material weaknesses. None of these apply to the Uniformed Services University of the HealthSciences.

The University's primary focus is on education. However, in order to promote military medical research the University collaborates with HJF. The HJF was formed by the U.S. Congress in 1983. It is a nonprofit 501c3 entity established under 10 USC Sec..178.

Below are listed the activities HJF performs in conjunction USU to advance military medicine and research and the approximate volume of each activity for FY 09 in.parenthesis:

Manages military medical research funded by Federal and non-Federal sources. (119 Federal research activities with expenditure of 71.7 million in FY 09)

Manages endowments for educational and military medical research activities. (44.5 endowments from Federal and non-Federal sources with a total of $40 million dollars at 9/30/2009)

Conducts educational activities. (250 training courses in FY 09 Commercializes technology generated under HJF and USU research programs. (43 licensing payments totaling $40.5 million dollars-USU share recorded on USU financial statements)

Manages CRADA agreements between USU and third parties. (32 CRADA agreements with total CRADA cash income for FY 09 of $767 thousand)

For the endowments in item two above, there is a reversionary interest for USU of approximately $30 million for remaining for 9 endowments should HJF be unable to comply with the terms of the endowment.

We fully expect HJF to continue as a going concern and comply with the terms of every endowment.

The Uniformed Services University of the Health Sciences is unable to fully implement all elements of GAAP and OMB Circular A-136, due to limitations of its financial and nonfinancial management processes and systems that feed into the financial statements. The Uniformed Services University of the Health Sciences derives its reported values and information for. major asset and liability categories, largely from nonfinancial systems, such as logistic systems. These systems were designed to support reporting requirements for maintaining accountability over assets and reporting the status of federal appropriations rather than preparing financial statements in accordance with GAAP. The Uniformed Services University of the Health Sciences continues to implement process and system improvements addressing these limitations.

The DoD currently has several auditor identified financial statement material weaknesses. Of these the Uniformed Services University of the Health Sciences has none.

Improvements implemented in fiscal year 2009 are as follows:

Improved FBWT reconciliation process by using more accurate source data input files.

Reduced the unexplained FBWT variance from $1.7 million at September 30, 2007 (0.92% of annual allotments) to $143 thousand (0.05%) as of March 31, 2009.

Implemented Defense Travel System improving obligation and disbursement accuracy.

Implementation stages of the Defense Agency Initiative With a go-live date of Oct 01, 20,10.

1.B. Mission of the Reporting Entity Learning to Care for Those in Harm's Way The Uniformed Services University of the Health Sciences is the Nation's federal health sciences university and is committed to excellence in military medicine and public health during peace and war. We provide the Nation with health professionals dedicated to career service in the Department of Defense and the United States Public Health Service and with scientists who serve the common good. We serve the' uniformed services and the Nation as an outstanding academic health sciences center with a worldwide perspective for education, research, service, and consultation; we are unique in relating these activities to military medicine, disaster medicine, and military medical readiness.

1.C. Appropriations and Funds The Uniformed Services University of the Health Sciences receives appropriations and funds as.general finds. The Uniformed Services University of the Health Sciences uses these appropriations and funds to execute its missions and subsequently report on resource usage.

General funds are used for financial transactions funded by congressional appropriations including personnel, operations and maintenance; research and development; and procurement.

1.D. Basis of Accounting The Uniformed Services University of the Health Sciences' financial management systems are unable to meet all full accrual accounting requirements. Many of the Uniformed Services University of the Health Sciences' financial and nonfinancial feeder systems and processes were designed and implemented prior to the issuance of USGAAP. These systems were not designed to collect and record financial information on the full accrual accounting basis as required by USGAAP. Most of Uniformed Services University and Health Sciences' financial and nonfinancial legacy systems were designed to record information on a budgetary basis.

The DoD is determining the actions required to bring its financial and nonfinancial feeder systems and processes into compliance with USGAAP. One such action is the current revision of accounting systems to record transactions based on the U.S. Standard General Ledger (USSGL). The Uniformed Services University of the Health Sciences is scheduled to migrate to a compliant system under the Defense Agency Initiative in fiscal year 2011. Until all Uniformed Services University of the Health Sciences' financial and nonfinancial feeder systems and processes are updated to collect and report financial information as required by USGAAP, the Uniformed Services University of the Health Sciences' financial data will be derived from budgetary transactions data from nonfinancial feeder systems, and accruals.

1.E. Revenues and Other Financing Sources The Uniformed Services University of the Health Sciences receives congressional appropriations as financing sources for general funds that expire annually, on a multi-year basis. When authorized by legislation, these appropriations are supplemented by revenues generated by sales of goods or services. The Uniformed Services University and the Health Sciences recognizes revenue as a result of costs incurred for goods and services provided to other federal agencies and the public., Full cost pricing is Uniformed Services University of the Health Sciences' standard policy for services provided as required by OMB Circular A-25, User Charges. The Uniformed Services University of the Health Sciences recognizes revenue monthly when earned within the constraints of its current system capabilities. In some instances, revenue is recognized when bills are issued.

1.F. Recognition of Expenses For financial reporting purposes, DoD policy requires the recognition of operating expenses in the period incurred. Current financial and nonfinancial feeder systems were not designed to collect and record financial information on the full accrual accounting basis. Estimates are made for major items such as payroll expenses and accounts payable. The Uniformed Services University of the Health Sciences' continues to implement process and system improvements to the address above these limitations.

1.G. Accounting for Intragovernmental Activities Accounting standards require that an entity eliminates intraentity activity and balances from consolidated financial statements in oder to prevent overstatement for business with itself.

However, the Uniformed Services University of the Health Sciences' cannot accurately identify intragovernmental transactions by customer because the Uniformed Services University Of the Health Sciences' systems do not track buyer and seller data at the transaction level. Generally, seller entities within the DoD provide summary seller-side balances for revenue, accounts most receivable, and unearned revenue to the buyer-side internal DoD accounting offices. In cases, the buyer-side records are adjusted to agree with DoD seller-side balances and are then eliminated. The DoD is implementing replacement systems and a standard financial information structure that will incorporate the necessary elements that will enable DoD to correctly report, reconcile, and eliminate intragovernmental balances.

The U.S. Treasury's "Federal Intragovernmental Transaction Accounting Policy Guide" The Treasury Financial Manual, Part 2.- Chapter 4700, "Agency Reporting Requirements for the Financial Report of the United States Government," provide guidance for reporting and reconciling intragovernmental balances. The Uniformed Services University of the Health, Sciences is able to fully reconcile intragovernmental transactions with all federal agencies.

The DoD's proportionate share of public debt and related expenses of the Federal Government is not included. The Federal government does not apportion debt and its related costs to federal agencies. The Uniformed Services University of the Health Sciences' financial statements, therefore, do not report any portion of the public debt or interest thereon, nor do the statements report the source of public financing whether from issuance of debt or tax revenues.

1.H. Transactions with Foreign Governments and International Organizations The Uniformed Services University of the Health Sciences has no transactions with Foreign Governments or International Organizations.

1.1. Funds with the U.S. Treasury The Uniformed Services University of the Health Sciences' monetary resources are maintained in U.S.

Treasury accounts. The disbursing offices of Defense Finance and Accounting Service (DFAS), the Military Departments, the U.S. Army Corps of Engineers (USACE), and the Department of State's financial service centers process the majority of the [Reporting Entity's] cash collections, disbursements, and adjustments worldwide. Each disbursing station prepares monthly reports to the U.S. Treasury on check issued, electronic fund transfers, interagency transfers, and deposits.

1.J. Foreign Currency The Uniformed Services University of the Health Sciences has no foreign currency.

1.K. Accounts Receivable

Accounts receivable from other federal entities or the public include: accounts receivable, claims receivable, claims receivable, and refunds receivable. Allowances for uncollectible accounts due from the public are based upon analysis of collection experience by fund type. The DoD does not recognize an allowance for estimated uncollectible amounts from other federal agencies. Claims against other federal agencies are to be resolved between the agencies in accordance with dispute resolution procedures defined in the Intragovernmental Business Rules published in the Treasury Financial Manual at http://www/fins.treas.gov/tfim/voll/07-03.pdf.

The Uniformed Services University of the Health Sciences has never had to write off an accounts receivable. Therefore no estimate of uncollectible accounts receivable from the public has been established I.L. Direct Loans and Loan Guarantees The Uniformed Services University of the Health Sciences has no loans receivable.

1.M. Inventories and Related Property The Uniformed Services University of the Health Sciences has no inventories or related property.

1.N. Investments in U.S. Treasury Securities The Uniformed Services University of the Health Sciences has no investments in U.S. Treasury Securities 1.0. General Property, Plant and Equipment The DoD's General property, Plant, and Equipment.(PP&E) capitalization threshold is $100 thousand except for real property, which is $20 thousand. The Uniformed Services University of the Health Sciences has not fully implemented the threshold for real property; therefore, DoD is primarily using the capitalization threshold of. $100 thousand for General PP&E, and most real property.

With the exception of USACE Civil Works and WCF, General PP&E assets are capitalized at historical acquisition cost plus capitalized at historical acquisition cost when an asset has useful life of two or more years and when the acquisition cost or the exceeds capitalization threshold.

The DoD also requires capitalization of improvements to existing General PP&E assets if the improvements equal or exceed the DoD capitalization threshold and extend the useful life or increase the size, efficiency, or capacity of an asset. The DoD depreciates all General PP&E, other than land, on a straight-line basis.

General PP&E previously capitalized at amounts below $100 thousand were written off General Fund financial statements in FY 1998.

I.P. Advances and Prepayments When advances are permitted by law, legislative action, or presidential authorization, the DoD's policy is to record advances or prepayments in accordance with USGAAP. As such, payments made in advance of the receipt of goods and services should be reported as an asset on the Balance Sheet. The DoD's policy is to expense and/or properly classify assets when the related goods and services are received. The Uniformed Services University of the Health Sciences has implemented this policy.

1.Q. Leases

The Uniformed Services University of the Health Sciences has no leases.

1.R. Other Assets Other assets includes those assets, such as military and civil service employee pay advances, travel advances, and certain contract financing payments, that are not reported elsewhere on Uniformed Services University of the Health Sciences' Balance Sheet.

I.S. Contingencies and Other Liabilities The SFFAS No. 5, "Accounting for Liabilities of the Federal Government,'.' as amended by SSFAS No. 12, "Recognition of Contingent Liabilities Arising from Litigation," defines a contingency as an existing condition, situation, or set of circumstances that involves an uncertainty as to possible gain or loss. The uncertainty will be resolved when one or more future events occur or fail to occur. The Uniformed Services University of the Health Sciences recognizes contingent liabilities when past events or exchange transactions occur, a future loss is probable and the amount of loss can be reasonably estimated.

Financial statement reporting is limited to disclosure when conditions for liability recognition do not exist but there is at least a reasonable possibility of incurring a loss or additional losses.

Examples of loss contingencies include the collectability of receivables, pending or threatened litigation, and possible claims and assessments. The Uniformed Services University of the Health Sciences' risk of and resultant contingent liabilities arise from pending or threatened litigation or claims and assessments due to events such as aircraft, ship and vehicle accidents; medical malpractice; property or environmental damages; and contract disputes.

I.T. Accrued Leave The Uniformed Services University of the Health Sciences reports for accrued compensatory and annual leave for civilians. Sick leave is expensed as taken. The liabilities are based on current pay rates.

1.U. Net Position Net position consists of unexpended appropriations and cumulative results of operations.

Unexpended Appropriations represent the amounts of authority that are unobligated and have not been rescinded or withdrawn. Unexpended appropriations also represent amounts obligated for which legal liabilities for payments have not been incurred.

Cumulative Results of Operations represent the net difference, since inception of an activity, between expenses and losses and financing sources (including appropriations, revenue, and gains). The cumulative results also included donations and transfers in and out of assets that were not reimbursed.

I.V. Treaties for Use of Foreign Bases The Uniformed Services University of the Health Sciences does not use any foreign bases to conduct operations.

I.W. Unexpended Obligations The Uniformed Services University of the Health Sciences obligates funds to provide goods and services for outstanding orders not yet delivered. Unless the title has passed, the financial statements do not reflect a liability for payment for goods and services not yet delivered.

Unexpended obligations includes both obligations for which goods and services have been delivered (title passed) and a liability recognized, and obligations for which no delivery has

occurred and no liability recognized. The balance of unexpended obligations appear immediately before net outlays in the Statement of Budgetary Resources, and is referred to as "Total, unpaid obligated balances, net, end of period."

IX. Undistributed Disbursements and Collections Undistributed disbursements and collections represent the. difference between disbursements and collections matched at the transaction level to a specific obligations, payables, or receivable in the source systems and those reported by the U.S. Treasury.

Supported disbursements and collections are evidenced by collaborating documentation. Unsupported disbursements and collections do not have supporting documentation for the transaction and most likely would not meet audit scrutiny.

The DoD policy is to allocate supported undistributed disbursements and collections between federal and nonfederal categories based on the percentage of distributed federal and nonfederal accounts receivable.

Supported undistributed and collections are then applied to reduce accounts payable and receivable.

Unsupported undistributed disbursements are recorded ass disbursements in transit sand reduce nonfederal accounts payable.

The Uniformed Services University of the Health Sciences policy is to record undistributed disbursements and collections as federal. Unsupported undistributed disbursements are recorded in accounts payable.

Unsupported undistributed collections are recorded in other liabilities. Unsupported undistributed are recorded in nonfederal other liabilities.

I.Y. Significant Events 1.Z. Fiduciary Activities Fiduciary cash and other assets are not assets of the Uniformed Services University of the Health Sciences and are not recognized on the. balance sheet. Fiduciary activities are reported on the financial statement note schedules.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:20PM I Note 2.

1 Nonentity Assets I

As ofJne3

1. Intragovernmental Assets A. Fund Balance with Treasury B. Accounts Receivable C. Total Intragovernmental Assets

2. Nonfederal Assets A. Cash and Other Monetary Assets B. Accounts Receivable C. Other Assets D. Total Nonfederal Assets

3. Total Nonentity Assets

4. Total Entity Assets

5. Total Assets 02010 02009 0.00 0.00 0.00 0.00 0.00 0.00

$0.00 0.00 588.00 362.13 0.00 0.00 588.00 362.13 588.00 362.13 251,749,195.38 237,610,262.83 251,749,783.38 237,610,624.96 The Uniformed Services University of the Health Sciences (USUHS) has nonentity assets of $588 which is interest accrued on an outstanding debt due USUHS.

/

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences, (USUHS) 07/30/10 01:20PM INote 3.

Fund Balance with TreasuryI

1. Fund Balances A. Appropriated Funds B. Revolving Funds C. Trust Funds D. Special Funds E. Other Fund Types F. Total Fund Balances

2. Fund Balances Per Treasury Versus Agency A. Fund Balance per Treasury B. Fund Balance per

3. Reconciling Amount 2010 2009 244,383,239.70 232,729,689.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 244,383,239.70 232,729,689.88 0.00 0.00 244,383,239.70 232,729,689.88 (244,383,239.70)

(232,729,689.88)

Fund Balance with Treasury The United States Treasury maintains and reports fund balances at the Treasury Index.

appropriation level. Defense Agencies, to include the Uniformed Services University of the Health Sciences (USUHS), are included at the Treasury Index 97 appropriation level, an aggregate level that does not provide identification of the separate Defense Agencies. As a result, the United States Treasury does not separately report an amount for USUHS and,. therefore, the entire USUHS' Fund Balance with Treasury (FBWT) amount is reflected as a reconciling amount.

Fund Balance with Treasury The United States Treasury maintains and reports fund balances at the Treasury Index appropriation level. Defense Agencies, to include the Uniformed Services University of the Health Sciences (USUHS), are included at the Treasury Index 97 appropriation level, an aggregate level that does not provide identification of the separate Defense Agencies. As a result, the United States Treasury does not separately report an amount for USUHS and, therefore, the entire USUHS' Fund Balance with Treasury (FBWT) amount is reflected as a reconciling amount.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:20PM I Status of Fund Balance with Treasury I

1. Unobligated Balance A. Available B. Unavailable

2. Obligated Balance not yet Disbursed

3. Nonbudgetary FBWT

4. NonFBWT Budgetary Accounts

5. Total I2010 W00 75,229,002.64 61,239,037.27 3,437,523.21 2,089,490.53 187,832,445.92 191,126,503.55 0.00 0.00 (22,115,732.07)

(21,725,341.47) 244,383,239.70 232,729,689.88 Status of Fund Balance with Treasury The Status of Fund Balance with Treasury (FBWT) reflects the budgetary resources to support FBWT and is a reconciliation between budgetary and proprietary accounts. It primarily consists of unobligated and obligated balances. The balances reflect the budgetary authority remaining for disbursement against current or future obligations.

Unobligated Balance is classified as available or unavailable and represents the cumulative amount of budgetary authority that has not been set aside to cover outstanding obligations. The unavailable balance consists primarily of funds invested in U.S. Treasury securities that are temporarily precluded from obligation by law. Certain unobligated balances are restricted for future use and are not apportioned for current use. Unobligated balances for trust fund accounts are restricted for use by the public law that established the funds.

Obligated balance not yet disbursed represents funds that have been obligated for goods and services not received, and those received but not paid.

Unobligated balances are segregated to show available and unavailable amounts in the note schedule.

Certain unobligated balances may be restricted to future use and are not apportioned for current use.

Disclose and explain restrictions on unobligated balances. There are no restrictions on unobligated balances.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:20PM I Note 4.

Investments and Related Interest I

I A o

1. Intragovernmental Securities A. Nonmarketable, Market-Based

1. Military Retirement Fund

2. Medicare Eligible Retiree Health Care-Fund

3. US Army Corps of Engineers

4. Other Funds

5. Total Nonmarketable, Market-Based B. Accrued Interest C. Total I ntragovernmental Securities

2. Other Investments A. Total Other Investments

3. Intragovernmental Securities A. Nonmarketable, Market-Based

1. Military Retirement Fund

2. Medicare Eligible Retiree Health Care Fund

3. US Army Corps of Engineers

4. Other Funds

5. Total Nonmarketable, Market-Based B. Accrued Interest C. Total I ntragovernmental Securities

4. Other Investments A. Total Other Investments 2010 Cost Amortizatio Amortized InetetNtMarket Value I n Method 0Premium Discount

$Disclosure 0.00 0.00 $

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 N/A 2009 CotAmortizatio Amortized InetetNtMarket Value Cost n Method (Premium)I Discount InetetNtDisclosure 0.00 0.00 $

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00.

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 0.00 0.00 0.00 $

0.00.

N/A

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM mlw I Note 5. 1Accounts Receivable I

U As of June 30

1. Intragovernmental Receivables

2. Nonfederal Receivables (From the Public)

3. Total Accounts Receivable

1. Intragovernmental Receivables

2. Nonfederal Receivables (From the Public)

3. Total Accounts Receivable 1,160,292.12 N/A 1,160,292.12 4,591,770.94 0.00 4,591,770.94 5,752,063.06 0.00 5,752,063.06 2009 Gros mout ueUnc

.ollectibles a Accounts Receivable, Net 1,621,202.61 N/A 1,621,202.61 2,570,232.38 0.00 2,570,232.38 4,191,434.99 0.00 4,191,434.99 The accounts receivable represent the Uniformed Services University of the Health Sciences claim for payment from other entities. The Uniformed Services University of the Health Sciences does not recognize an allowance for uncollectible amounts from the public. The only accounts receivable from the public is with the Henry Jackson Foundation. We have never had to write off an accounts receivable from them. Claims with other federal agencies are resolved in accordance with the Intragovernmental Business Rules.

(

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM I Note 6.

1Other Assets I

As of Jue3

1. Intragovernmental Other Assets A. Advances and Prepayments B. Other Assets C. Total Intragovern mental Other Assets

2. Nonfederal Other Assets A. Outstanding Contract Financing Payments B. Advances and Prepayments C. Other Assets (With the Public)

D. Total Nonfederal Other Assets 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,769.60 2,551.90 0.00 0.00 3,769.60 2,551.90 3,769.60 2,551.90

3. Total Other Assets

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM INote 7.

Cash and Other Monetary Assets

1. Cash

2. Foreign Currency

3. Other Monetary Assets

4. Total Cash, Foreign Currency, & Other Monetary Assets 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 The Uniformed Services University of the Health Sciences has no cash or other monetary assets. "

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 8.

Direct Loan and Loan Guarantees As of.

June 30--

Direct Loan and/or Loan Guarantee Programs

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Summ.ary of Direct Loans and Loan Guarantees Loans Receivable.

Direct Loans

1. Foreign Military Loan Liquidating Account

2. Military Housing Privatization Initiative

3. Foreign Military Financing Account

4. Military Debt Reduction Financing Account

5. Total Direct Loans Defaulted Loan Guarantees

6.

A. Foreign Military Financing Account B. Military Housing Privatization Initiative C. Armament Retooling & Manufacturing Support Initiative

7. Total Default Loan Guarantees 8.- Total Loans Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00.

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.o 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Loan Guarantee Liability

1. Foreign Military Liquidating Account

2. Military Housing Privatization, Initiative

3. Armament Retooling & Manufacturing Support Initiative

4. Total Loan Guarantee Liability

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Direct Loans Obligated As ofJne3 m

m Direct Loans Obligated Prior to FY 1992 (Allowance for Loss Method):

1. Foreign Military Loan Liquidating Account A. Loans Receivable Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Loan Losses E. Value-of Assets Related to Direct Loans, Net

.Direct Loans Obligated After FY 1991 (Present Value Method):

2. Military Housing Privatization Initiative A. Loans Receivable Gross B. Interest Receivable

C. Foreclosed Property D. Allowance for Subsidy Cost (Present Value)

E. Value of Assets Related to Direct Loans

3. Foreign Military Financing Account A. Loans Receivable Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Subsidy Cost (Present Value)

E. Value of Assets Related to Direct Loans

4. Military Debt Reduction Financing Account A. Loans Receivable Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Subsidy Cost (Present Value)

E. Value of Assets Related to Direct Loans, Net

.2010 2009 I

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5. Total Direct Loans Receivable

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Total Amount of Direct Loans Disbursed I

Direct Loan Programs

1. Military Housing Privatization Initiative

2. Foreign Military Financing Account

3. Military Debt Reduction Financing Account

4. Total 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Subsidy Expense for Direct Loan by Progra-m 0 -3n

1. New Direct Loans Disbursed:

Military Housing Privatization Initiative Foreign Military Financing Account Military Debt Reduction Financing Account Total

2. New Direct Loans Disbursed:

Military Housing Privatization Initiative Foreign Military Financing Account Military Debt Reduction Financing Account Total

3. Direct Loan Modifications and Reestimates:

Military Housing Privatization Initiative Foreign Military Financing Account Military Debt Reduction Financing Account Irest Differential Defaults Fees Other To 0.00$

0.00 $

0.00$

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00$

0.00 $

0.00 Interest Differential Defaults Fees Other Total 0.00.$

0.00 $

O.OC $,

0.00$

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00$

0.00 $

0.00$

0.00 Moifications ItrsRaeTcnal Total Reestimates Total Reestimates Reestimates 0.00 $

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 $

0.0 0.00 Mod Interest Rate Technical Total Reestimates Total Reestimates Reestimates

4. uirect Loan Moafficatlons ana Reestimates:

Military Housing Privatization Initiative Foreign Military Financing Account Military Debt Reduction Financing Account 0.001$

0.001 $

0.00 $

__________0.

0C 0'.C

+

0.0C 0.00 0.00 0.001 0.001 0.001

.C 0.00 0.00 0.00 Total 0.001 $

0.001 $

0.00 $

0.001$

0.00 Expense:

Military Housing Privatization Initiative Foreign Military Financing Account Military Debt Reduction Financing Account 0.00 $

0.00 0.00 0.00 0.00 0.00 0.0C $

0.00 Total

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Subsidy Rate for Direct Loans by Program I

As ofJne3 Interest Fees and ifferent Defaults other Other Total Differential I Collections I Budget Subsidy Rates for Direct Loans:

1. Military Housing Privatization Initiative

2. Foreign Military Financing Account

3. Military Debt Reduction Financing Account 0.00%

0.00%

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Schedule for Reconciling Subsidy Cost Allowance Balances for Post FY1991 Direct Loans I

As of Jue3 Beginning Balances, Changes and Ending Balance:

1. Beginning Balance of the Subsidy Cost Allowance

2. Add: Subsidy Expense for Direct Loans Disbursed during the Reporting Years by Component A. Interest Rate Differential Costs B. Default Costs (Net of Recoveries)

C. Fees and Other Collections D. Other Subsidy Costs E. Total of the above Subsidy Expense Components

3. Adjustments A. Loan Modifications B. Fees Received C. Foreclosed Property Acquired D. Loans Written Off E. Subsidy Allowance Amortization F. Other G. Total of the above Adjustment Components

4. Ending Balance of the Subsidy Cost Allowance before Reestimates

5. Add or Subtract Subsidy Reestimates by Component A. Interest Rate Reestimates B. Technical/Default Reestimate C. Total of the above Reestimate Components

6. Ending Balance of the Subsidy Cost Allowance 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Defaulted Guaranteed Loans I

EMEENEEMEMa Defaulted Guaranteed Loans from Pre-FY 1992 Guarantees (Allowance for Loss Method):

1. Foreign Military Loan Liquidating Account A. Defaulted Guaranteed Loans Receivable, Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Loan Losses E. Value of Assets Related to Defaulted Guaranteed Loans Receivable, Net Defaulted Guaranteed Loans from Post-FY 1991 Guarantees (Present Value Method):

2. Military Housing Privatization Initiative A. Defaulted Guaranteed Loans Receivable, Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Subsidy Cost (Present Value)

E. Value of Assets Related to Defaulted Guaranteed Loans Receivable, Net

3. Armament Retooling & Manufacturing Support Initiative A. Defaulted Guaranteed Loans Receivable, Gross B. Interest Receivable C. Foreclosed Property D. Allowance for Subsidy Cost (Present Value)

E. Value of Assets Related to Defaulted Guaranteed Loans Receivable, Net

4. Total Value of Assets Related to Defaulted Guaranteed Loans Receivable 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

.0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Guaranteed Loans Outstanding I

a Guaranteed Loans Outstanding

1. Military, Housing Privatization Initiative

2. Armament Retooling & Manufacturing Support Initiative

3. Foreign Military Liquidating Account

4. Total Guaranteed Loans Outstanding

1. Military Housing Privatization Initiative

2. Armament Retooling & Manufacturing Support Initiative

3. Foreign Military Liquidating Account

4. Total New Guaranteed Loans Disbursed

1. Military Housing Privatization Initiative

2. Armament Retooling & Manufacturing Support Initiative

4. Total Outstanding Principal of Amount of Outstanding Guaranteed Loans, Principal Guaranteed Face Value 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

-0.0*0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 New Guaranteed Loans Disbursed

1. Military Housing Privatization Initiative

2. Armament Retooling & Manufacturing Support Initiative

4. Total

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Liabilities for Loan Guarantees I

Liabilities for Losses on Loan Guarantee from Pre 1992 (Allowance for Loss):

1. Foreign Military Liquidating Account

2. Total Loan Guarantee Liability (Pre-FY 1992)

Liabilities for Loan Guarantee from Post 1991 (Present Value):

3. Military Housing Privatization Initiative

4. Armament Retooling & Manufacturing Support Initiative 5.- Total Loan Guarantee Liability (Post-FY 1991)

6. Total Loan Guarantee Liability 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Subsidy Expense for.Loan Guarantees by Program H

[Ag of J un'

1. New Loan Guarantees Disbursed:

Military Housing Privatization Initiative Armament Retooling &

Manufacturing Support Initiative Total

2. New Loan Guarantees Disbursed:

Military Housing Privatization Initiative Armament Retooling &

Manufacturing Support Initiative Total

3. Modifications and Reestimates:

Military Housing Privatization Initiative Armament Retooling &

Manufacturing Support Initiative Total

4. Modifications and Reestimates:

Military Housing Privatization Initiative Armament Retooling &

Manufacturing Support Initiative Total Interest Differential Defaults Fees Other Total ooo $

0.00 $

0.00 0.00 0.00 0.00 0.00

.0.00 0.00 $

0.00 $

0.00 Interest Differential Defaults Fees Other Total 0.00 $

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00$

0.00 $

0.00 Interest Rate Technical ications Total Reestimates Total Reestimates Reestimates 0.00 $

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 $

0.00 Interest Rate Technical Reestimates Reestimates Total Reestimates Total.

0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00C 0.00 $

0.00 $

0.00 mm0.1ý ý

ý,

I WWI"WO I,,U UU I ONld l ILIVIV.;*

Military Housing Privatization Initiative Armament Retooling &

Manufacturing Support Initiative 0.001 $

0.00 0.001 0.00

$.00 0.00 Total

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Subsidy Rates for Loan Guarantees by Program I

II I

As

-fJ~e3 Interest f

ees and other Other Total Supplements Dfl Collections I

I Budget Subsidy Rates for Loan Guarantees:

1. Military Housing Privatization Initiative

2. Armament Retooling & Manufacturing Support Initiative 0.00%

0.00%

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM I Schedule for Reconciling Loan Guarantee Liability Balances for Post-FY 1991 Loan I A

o J

3 Beginning Balance, Changes, and Ending Balance:

1. Beginning Balance of the Loan Guarantee Liability

2. Add: Subsidy Expense for Guaranteed Loans Disbursed during the Reporting Years by Component A. Interest Supplement Costs B. Default Costs (Net of Recoveries)

C. Fees and Other Collections D. Other Subsidy Costs E. Total of the above Subsidy Expense Components

3. Adjustments A. Loan Guarantee Modifications B. Fees Received C. Interest Supplements Paid D. Foreclosed Property and Loans Acquired E. Claim Payments to Lenders F. Interest Accumulation on the Liability Balance G. Other H. Total of the above Adjustments

4. Ending Balance of the Loan Guarantee Liability before Reestimates

5. Add or Subtract Subsidy Reestimates by Component A. Interest Rate Reestimate B. Technical/default Reestimate C. Total of the above Reestimate Components

6. Ending Balance of the Loan Guarantee Liability 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 The Uniformed Services University of the Health Sciences has no Loan Guarantee Liability.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM INote 9.

Inventory and Related Property I

ne 30 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00

-0.00 0.00

1. Inventory, Net

2. Operating Materiel & Supplies, Net

3. Stockpile Materiel, Net

4. Total The Uniformed Services University of the Health Sciences has no inventory and related property.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM

1. Inventory, Net I

AsofJn 30 2010 Inventory, Gross Value Revaluation Allowance Inventory, Net I Valuation Method I

11. Inventory Categories A. Available and Purchased for Resale B. Held for Repair C. Excess, Obsolete, and Unserviceable D. Raw Materiel E. Work in Process F. Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00.

0.00 LAC,MAC 0.00 LAC,MAC 0.00 0.00 0.00 NRV MACSPLA AC 0.00 0.00 0.00 I

2009 As o

1. Inventory Categories A. Available and Purchased for Resale B. Held for Repair C. Excess, Obsolete, and Unserviceable D. Raw Materiel E. Work in Process F. Total I

Inventory, Gross Value Revaluation Allowance Inventory, Net I Valuation I Method 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LAC,MAC 0.00 LAC,MAC 0.00 NRV 0.00 MAC,SP,LA 0.00 AC 0.00 0.00 0.00 0.00 0.00 0.00 Legend for Valuation Methods:

LAC = Latest Acquisition Cost SP = Standard Price AC = Actual Cost NRV = Net Realizable Value LCM = Lower of Cost or Market 0 = Other MAC = Moving Average Cost.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Operating Materiel and Supplies, Net II As of June 30 2010 OM&S Gross Value Revaluation Allowance OM&S, Net I

valuation Method I

1. OM&S Categories A. Held for Use B. Held for Repair C. Excess, Obsolete, and Unserviceable D. Total 0.00 0.00 0.00 0.00 0.00 SP, LAC, MAC 0.00 SP, LAC, MAC 0.00 0.00 0.00 0.00 0.00 0.00 NRV As of June 30 2009 OM&S Gross Value Revaluation Allowance OM&S, Net Valuation Method I

1. OM&S Categories A. Held for Use B. Held for Repair C. Excess, Obsolete, and Unserviceable D. Total 0.00 0.00 0.00 0.00 0.00 SP, LAC, MAC 0.00 SP, LAC, MAC 0.00 0.00 0.00 0.00 0.00 0.00 NRV Legend for valuationMethods:

LAC = Latest Acquisition Cost SP = Standard Price AC = Actual Cost NRV = Net Realizable Value LCM = Lower of Cost or Market 0 = Other MAC = Moving Average Cost

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Stockpile Materiel, Net I

ii As of June 30 2010 Stockpile Materiel Amount Allowance for Gains (Losses)

Stockpile Materiel, Net I hValuation MethodI

1. Stockpile Materiel Categories A. Held for Sale B. Held in Reserve for Future Sale C. Total

1. Stockpile Materiel Categories A. Held for Sale B. Held in Reserve for Future Sale C. Total 0.00 0.00 0.00 AC, LCM 0.00 0.00 0.00 0.00 0.00. $

0.00 I

2009 AC. LCM I

Stockpile Materiel Amount Allowance for Gains (Losses)

Stockpile Materiel, Net I Valuation Method I 0.00 0.00 0.00 0.00 AC, LCM 0.00 AC, LCM 0.00 0.00 0.00 0.00 Legen fo Vauto Methods LAC = Latest Acquisition Cost SP

= Standard Price AC = Actual Cost NRV = Net Realizable Value LCM = Lower of Cost or Market O = Other Z

MAC = Moving Average Cost

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Note 10. 1 General PP&E, Net I

1. Major Asset Classes A.Land B. Buildings, Structures, and Facilities C.Leasehold Improvements D.Software E.General Equipment F. Military Equipment G.

Shipbuilding (Construction-in-Progress)

H.Assets Under Capital Lease I. Construction-in-Progress (Excludes Military Equipment)

J. Other K.Total General PP&E

1. Major Asset Classes A. Land B.Buildings, Structures, and Facilities C.Leasehold Improvements D.Software E.General Equipment F. Military Equipment G.

Shipbuilding (Construction-in-Progress)

H.Assets Under Capital Lease I. Construction-in-Progress (Excludes Military Equipment)

J. Other K.Total General PP&E 2010 Depreciation/

Service Acquisition (Accumulated Depreciation/

Net Book Amortization Life Value Amortization)

Value Method N/A N/A 0.00 N/A 0.00 S/L 20 Or 40 0.00 0.00 0.00 S/L lease term 0.00 0.00 0.00 S/L 2-5 Or 10 0.00 0.00 0.00 S/L 5 or 10 5,850,663.17 (4,239,952.15) 1,610,711.02 S/L Various 0.00 0.00 0.00 N/A N/A 0.00 0.00 0.00 S/L lease term 0.00 0.00 0.00 N/A N/A 0.00 N/A 0.00 0.00 0.00 0.00 5,850,663.17. $

(4,239,952.15) 1,610,711.02 2009 Depreciation/

Service Acquisition (Accumulated Depreciation/

Net Book Amortization Life Value Amortization)

Value Method N/A N/A 0.00 N/A $

0.00 0.00 S/L 20 Or 40 0.00 $

0.00 S/L S/L S/L S/L N/A lease term 2-5 Or 10 5 or 10 Various 0.00 0.00 5,002,774.46 0.00 0.00 0.00 (4,315,826.27) 0.00 0.00 0.00 686,948.19 0.00 N/A 0.00 0.00 0.00 0.00 0.00 0.00 S/L lease term N/A N/A 0.00 0.00 N/A 0.00 0.00 0.00 5,002,774.46 (4,315,826.27) $

686,948.19 1 Note 15 for additional information on Capital Leases Legend for Valuati**

M ethods S/L = Straight Line '

N/A = Not Applicable

r TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

Categories Measure Quantity Beginning Balance Additions Deletions Ending Balance Buildings and Structures Each Archeological Sites Each Museum Collection Items (Objects, Not Each Including Fine Art)

Museum Collection Items (Objects, Fine Each Art) 0 0

0 0

0 0.

0 0

(Acres in Thousands)

Facility Code Facility Title Beginning Balance Additions Deletions Ending Balance 0

0 0

0 9111 State Owned 9120 Withdrawn Pu 9130 Licensed and 9140 Public Land 9210 Land Easeme 9220 In-leased Lan 9230 Foreign Land Grand Total "

TOTAL - All Other Lands TOTAL - Stewardship Lands JWIInU LadIU Land blic land Permitted Land nt d

0 0

0

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Assets Under Capital Lease I

1. Entity as Lessee, Assets Under Capital Lease A. Land and Buildings B. Equipment C. Accumulated Amortization D. Total Capital Leases 2010 2009 0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 $

0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 11.

Liabilities Not Covered by Budgetary Resources I

0 Se

1. Intragovernmental Liabilities A. Accounts Payable B. Debt C. Other D. Total Intragovernmental Liabilities

2. Nonfederal Liabilities A. Accounts Payable B. Military Retirement and Other Federal Employment Benefits C. Environmental Liabilities D. Other Liabilities E. Total Nonfederal Liabilities

3. Total Liabilities Not Covered by Budgetary Resources

4. Total Liabilities Covered by Budgetary Resources

5. Total Liabilities 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00.

0.00 0.00 0.00 0.00 282,000.00 0.00 0.00 0.00 5,144,315.58 5,144,315.58 5,426,315.58 5,144,315.58" 5,426,315.58 5,144,315.58 4,200,769.64 7,867,285.82 9,627,085.22 13,011,601.40 The $282 thousand is comprised of Military Pre-Medicare Eligible Retiree Health Benefits.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Note 12.

1 Accounts Payable I

1. Intragovernmental Payables

2. Nonfederal Payables (to the Public)

3. Total A

J

1. Intragovern mental Payables

2. Nonfederal Payables (to the Public)

3. Total 2010 Interest, Penalties, and Tt Accounts Payable Administrative Fees Total 321,985.88 N/A 321,985.88 829,906.24 0.00 829,906.24 1,151,892.12 0.00 1,151,892.12 2009 Interest, Penalties, and Total Accounts Payable Administrative Fees 632,254.86 N/A 632,254.86 1,665,890.91 0.00 1,665,890.91 2,298,145.77 0.00 2,298,145.77 Accounts Payable includes amounts owed to federal and nonfederal entities for goods and services received by Uniformed Services University of the Health Sciences. The Uniformed Services University of the Health Sciences systems do not track intragovernmental transactions by customer at the transaction level.

Buyer-side accounts payable are adjusted to agree with internal seller-side accounts receivable. Accounts payable was adjusted by reclassifying amounts between federal and nonfederal accounts.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 13.

°Debt EI

1. Agency Debt (Intragovernmental)

A. Debt to the Treasury B. Debt to the Federal Financing Bank C. Total Agency Debt

.2. Total Debt Beginning Balance Net Borrowing Endino Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1. Agency Debt (Intragovernmental)

A. Debt to the Treasury B. Debt to the Federal

. Financing Bank C. Total Agency Debt

2. Total Debt The Uniformed Services University of the Health Sciences has no debt.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Note 14.

Environmental Liabilities and Disposal Liabilities I

,As ofJn 2010 2009

1

1. Environmental Liabilities--Nonfederal A. Accrued Environmental Restoration Liabilities

1. Active Installations-Installation Restoration Program (IRP) and Building Demolition and Debris Removal (BD/DR) 0.00 0.00

2. Active Installations-Military Munitions Response Program (MMRP) 0.00 0.00

3. Formerly Used Defense Sites-IRP and BD/DR 0.00 0.00

4. Formerly Used Defense Sites--MMRP 0.00 0.00 B. Other Accrued Environmental Liabilities-Non-BRAC

1. Environmental Corrective Action 0.00 0.00

2. Environmental Closure Requirements 0.00 0.00

3. Environmental Response at Operational Ranges 0.00 0.00

4. Asbestos 0.00 0.00

5. Non-Military Equipment 0.00 0.00

6. Other 0.00 0.00 C. Base Realignment and Closure Installations

1. Installation Restoration Program 0.00 0.00

2. Military Munitions Response Program 0.00 0.00

3. Environmental Corrective Action / Closure Requirements 0.00 0.00

4. Asbestos 0.00 0.00

5. Non-Military Equipment 0.00 0.00

6. Other 0.00 0.00 D. Environmental Disposal for Military Equipment /

Weapons Programs

1. Nuclear Powered Military Equipment / Spent Nuclear Fuel 0.00

.000

2. Non-Nuclear Powered Military Equipment 0.00 0.00

3. Other Weapons Systems 0.00 0.00 E. Chemical Weapons Disposal Program

1. Chemical Demilitarization -Chemical Materials Agency (CMA) 0.00 0.00

2. Chemical Demilitarization - AssembledChemical Weapons Alternatives (ACWA) 0.00 0.00

3. Other 0.00 0.00 0.00 0.00

2. Total Environmental Liabilities The Uniformed Services University of the Health Sciences has no environmental liabilities.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Note 15. 1 Other Liabilities I

U Aso

-Jue3

1. Intragovernmental A. Advances from Others B. Deposit Funds and Suspense Account Liabilities C. Disbursing Officer Cash D. Judgment Fund Liabilities E. FECA Reimbursement to the Department of Labor F. Custodial Liabilities G. Employer Contribution and Payroll Taxes Payable H. Other Liabilities I. Total Intragovernmental Other Liabilities

2. Nonfederal A. Accrued Funded Payroll and Benefits B. Advances from Others C. Deferred Credits D. Deposit Funds and Suspense Accounts E. Temporary Early Retirement Authority F. Nonenvironmental Disposal Liabilities (1) Military Equipment (Nonnuclear)

(2) Excess/Obsolete Structures (3) Conventional Munitions Disposal G.Accrued Unfunded Annual Leave H. Capital Lease Liability I. Contract Holdbacks J. Employer Contribution and Payroll Taxes Payable K. Contingent Liabilities L. Other Liabilities M.Total Nonfederal Other Liabilities

3. Total Other, Liabilities 2,700.00 0.00 2,700.00 0.00 0.00 0.00 0.00 588.00 225,993.04 0.00 0.00

.0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 588.00 225,993.04 0.00 229,281.04 229,281.04 0.00 1,984,413.91 570,242.76 0.00 0.00 0.00 0.00 0.00 0.00 5,144,315.58 0.00 0.00 264,939.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,984,413.91 570,242.76 0.00 0.00 0.00 0.00 0.00 0'00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,144,315.58 0.00 0.00 264,939.81 0.00 0.00 7,963,912.06 0.00 7,963,912.06 8,193,193.10 0.00 8,1.93,193.10

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM

1. Intragovernmental A. Advances from Others B. Deposit Funds and Suspense Account Liabilities C. Disbursing Officer Cash D. Judgment Fund Liabilities E. FECA Reimbursement to the Department of Labor F. Custodial Liabilities G. Employer Contribution and Payroll Taxes Payable H. Other Liabilities I. Total Intragovernmental Other Liabilities

2. Nonfederal A. Accrued Funded Payroll and Benefits B. Advances from Others C. Deferred Credits D. Deposit Funds and Suspense Accounts E. Temporary Early Retirement Authority F. Nonenvironmental Disposal Liabilities

"(1) Military Equipment (Nonnuclear)

(2) Excess/Obsolete Structures (3) Conventional Munitions Disposal G.Accrued Unfunded Annual Leave H. Capital Lease Liability I. Contract Holdbacks J. Employer Contribution and Payroll Taxes Payable K. Contingent Liabilities L. Other Liabilities M.Total NonfederaI Other Liabilities F

2009 Current Noncurrent

~Total Liabi.lity ILiability oa 29,910.65 0.00 29,910.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 362.13 0.00 362.13 182,445.86 0.00 182,445.86 0.00 0.00 0.00 212,718.64 0.00 212,718.64 1,711,244.21 0.00 1,711,244.21 3,434,432.87 0.00 3,434,432.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,144,315.58 0.00 5,144,315.58 0.00 0.00 0.00 0.00 0.00 0.00 2.10,744.33 0.00 210,744.33 0.00 0.00 0.00 0.00 0.00 0.00 10,500,736.99 0.00 10,500,736.99 10,713,455.63 0.00 10,713,455.63

3. Total Other Liabilities

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM I Capital Lease Liability I

1. Future Payments Due A. 2010 B. 2011.

C. 2012 D. 2013 E. 2014 F. 2015 G. After 5 Years H. Total Future Lease Payments Due I. Less: Imputed Interest Executory Costs J. Net Capital Lease Liability

'I 2010 Asset Category Lanldiands Equipment L

Other ITotalI 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0:00, 0.00 0.00 0.00.

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.OO 0.00

2. Capital Lease Liabilities Covered by Budgetary Resources

3. Capital Lease Liabilities Not Covered by Budgetary Resources 0.00 0.00

1. Future Payments Due A. 2009' B. 2010 C. 2011 D. 2012 E. 2013 F. 2014 G. After 5 Years H. Total Future Lease Payments Due I. Less: Imputed Interest Executory Costs J. Net Capital Lease Liability

[

2009 Asset ategory Land and E

mO Total I

Buildings Equipmen Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

.0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2. Capital Lease Liabilities Covered by Budgetary Resources

3. Capital Lease Liabilities Not Covered by Budgetary Resources 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM INote 16. ICommitments and Contingencies.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 17.

Military Retirement and Other Federal Employment Benefits I

As of June 30

1. Pension and Health Benefits A. Military Retirement Pensions B. Military Pre Medicare-Eligible Retiree Health Benefits C. Military Medicare-Eligible Retiree Health Benefits D. Total Pension and Health Benefits 0.00 282,000.00 0.00 282,000.00 0.00 0.00 0.00 0.00 282,000.00 0.00.

0.00 0.00 282,000.00

2. Other Benefits A. FECA B. Voluntary Separation Incentive Programs C. DoD Education Benefits Fund D. Other E. Total Other Benefits

3. Total Military Retirement and Other Federal Employment Benefits:

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 282,000.00 0.00 282,000.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

As ofJne3

1. Pension and Health Benefits A. Military Retirement Pensions B. Military Pre Medicare-Eligible Retiree Health Benefits C. Military Medicare-Eligible Retiree Health Benefits D. Total Pension and Health Benefits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2. Other Benefits A. FECA B. Voluntary Separation

, Incentive Programs C. DoD Education Benefits Fund' D. Other E. Total Other Benefits

3. Total Military Retirement and Other Federal Employment Benefits:

.0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

As of Jue3 Beginning Actuarial Liability 0.00 317,069.00 0.00 0.00 0.00 Normal Cost Liability 0.00 0.00 0.00 0.00 0.00 Plan Amendment Liability 0.00 0.00 0.00 0.00.

0.00 Assumption Change Liability 0.00 0.00 0.00 0.00 0.00 Benefit Outlays 0.00 0.00 0.00 0.00 0.00 Interest Cost 0.00 0.00 0.00 0.00 0.00 Actuarial (gains)/losses due to changes in experience 0.00 0.00 0.00 0.00 0.00 Actuarial (gains)/losses due to changes in trend assumptions 0.00 0.00 0.00 0.00 0.00 Actuarial (gains)/losses due to other factors 0.00 0.00 0.00 0.00 0.00 Ending Actuarial Liability Change in Actuarial Liability.

0.00 317,069.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 The Uniformed Services University of the Health Sciences is a self "Life Insurance" provider for approximately 15 prior and current employees. The actuarial liability is computed based on the amount of insurance that was guaranteed to the employee discounted according to life expectancy tables. The amount was calculated by the Office of the Actuary with data input from the University.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

.6raovrmna Cot an Exhrg Re.....

As of 2010 200

1. Intragovernmental Costs

2. Public Costs

3. Total Costs

4. Intragovernmental Earned Revenue

5. Public Earned Revenue

6. Total Earned Revenue

7. Net Cost of Operations 45,081,387.57 1 $

51,637,133.93 160.093.626.29 137.805.586.59 205,175,013.86 189,442,720.52 (18,573,647.69)

(12,623,689.93) 4,187,339.69 (7,667,600.32)

(14,386,308.00)

(20,291,290.25) 190,788,705.86 169,151,430.27 Intragovernmental costs and revenue are related to transactions made between two reporting entities within the Federal Government.

The Statement of Net Cost (SNC) represents the net cost of programs and organizations of the Federal Government supported by appropriations or other means. The intent of the SNC is to provide gross and net cost information related to the amount of output or outcome for a given program or organization administered by a responsible reporting entity. The DoD's current processes and systems do not capture and report accumulated costs for major programs based upon the performance measures as required by the Govermment Performance and Results Act. The DoD is in the process of reviewing available data-and developing a cost reporting methodology as required by the Statement of Federal Financial Accounting Standards (SFFAS) No. 4, "Managerial Cost Accounting Concepts and Standards for the Federal Government", as amended by SFFAS No. 30, "Inter-entity Cost Implementation".

Public costs and revenues are exchange transactions made between the reporting entity and a nonfederal entity.

The Uniformed Services University of the Health Sciences system tracks intragovernmental transactions by customer at the transaction level. Buyer-side expenses are adjusted to agree with internal seller-side revenues. Expenses are generally adjusted by reclassifying amounts between federal and nonfederal expenses.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM I Note 19.

Disclosures Related to the Statement of Changes in Net Position I

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM I Note 20.

Disclosures Related to the Statement of Budgetary Resources I

1. Net Amount of Budgetary Resources Obligated for Undelivered Orders at the End of the Period

2. Available Borrowing and Contract Authority at the End of the Period

.2010 2009 184,288,565.82 186,717,735.48 0.00 0.00 Apportionment Categories Direct Obligations:

Category A Category B Exempt from Apportionment Total Direct Obligations Reimbursable Obligations:

Category A Category B Exempt from Apportionment

$124,628,650 0

$124,628,650 (equal SF 133 Line 08A1 Total for all USUHS limits*)

(equal SF 133 Line 08A2 Total for all USUHS limits*)

(equal SF 133 Line 08A3 Total for all USUHS limits*)

$ 11,493,3447 (equal SF 133 Line 08B1 Total for all USUHS limits*)

(equal SF 133 Line 08B2Total for all USUHS limits*)

0 (equal SF 133 Line 08B3 Total for all USUHS limits*)

Total Reimbursable Obligations $ 11,493,347 Total Obligations:

$136,121,997 The SBR includes intraentity transaction because the statements are presented as combined.

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

Resources Used to Finance Activities:

Budgetary Resources Obligated:

1. Obligations incurred

2. Less: Spending authority from offsetting collections and recoveries (-)

3. Obligations net of offsetting collections and recoveries

4. Less: Offsetting receipts (-)

5. Net obligations Other Resources:

6. Donations and forfeitures of property

7. *Transfers in/out without reimbursement (+/-)

8. Imputed financing from costs absorbed by others

9. Other (+/-)

10. Net other resources used to finance activities

11. Total resources used to finance activities Resources Used to Finance Items not Part of the Net Cost of Operations:

12. Change in budgetary resources obligated for goods, services and benefits ordered but not yet provided:

12a. Undelivered Orders (-)

12b. Unfilled Customer Orders

13. Resources that fund expenses recognized in prior Periods (-)

14. Budgetary offsetting collections and receipts that do not affect Net Cost of Operations

15. Resources that finance the acquisition of assets (-)

16. Other resources or adjustments to net obligated resources that do not affect Net Cost of Operations:

16a. Less: Trust or Special Fund Receipts Related to exchange in the Entity's Budget (-)

16b. Other (+/-)

17. Total resources used to finance items not part of the Net Cost of Operations

18. Total resources used to finance the Net Cost of Operations 136,121,997.46 (19,258,023.63) 116,863,973.83 0.00 116,863,973.83 0.00 0.00 32,893,788.66 13,124,378.83.

46,018,167.49 162,882,141.32 164,106,651.93 (12,863,902.05) 151,242,749.88 0.00 151,242,749.88 0.00

.0.00 30,900,844.50 (916,401.77) 29,984,442.73 181,227,192.61 57,667,591.49 (15,631,081.01)

(398,897.56)

(3,023,377.41)

(10,166,276.64)

(214.75) 0.00 0.00 (902,622.03)

(349,871.00) 0.00 0.00 (13,124,378.83) 27,610,612.06 190,492,753.38 916,401.77 (12,623,338.03) 168,603,854.58

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM As of 2010 2090 Components of the Net Cost of Operations that will not Require or Generate Resources in the Current Period:

Components Requiring or Generating Resources in Future Period:

19. Increase in annual leave liability

.0.00 234,975.40

20. Increase in environmental and disposal liability 0.00 0.00

21. Upward/Downward reestimates of credit subsidy 0.00 0.00 expense (+/-)

22. Increase in exchange revenue receivable from 0.00 0.00 the public (-)

23. Other (+/-)

0.00 0.00

24. Total components of Net Cost of Operations that 0.00 234,975.40 will Require or Generate Resources in future periods Components not Requiring or Generating Resources:

25. Depreciation and amortization 295,952.48 312,600.29

26. Revaluation of assets or liabilities (+/-)

0.00 0.00

27. Other (+/-)

27a. Trust Fund Exchange Revenue 0.00 0.00 27b. Cost of Goods Sold 0.00 0.00 27c. Operating Material and Supplies Used 0.00 0.00 27d. Other 0.00 0.00

28. Total Components of Net Cost of Operations that 295,952.48 312,600.29 will not Require or Generate Resources

29. Total components of Net Cost of Operations 295,952.48 547,575.69 that will not Require or Generate Resources in the current period

30. Net Cost of Operations 190,788,705.86 169,151,430.27 There was no adjustment to bring Note 21 into balance with the Statement of Net Cost. The Other amounts on lines 9 and 16b are supported.

The following note schedule lines are presented as combined instead of consolidated due to intraagency budgetary transactions not being eliminated:

Obligations Incurred Less: Spending Authority from Offsetting Collections Obligations Net of Offsetting Collections and Recoveries Less: Offsetting Receipts Net Obligations Undelivered Orders Unfilled Orders

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 22.

Disclosures Related to Incidental Custodial Collections

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21 PM Note 23.

Earmarked Funds ASSETS Fund balance with Treasury Investments Accounts and Interest Receivable Other Assets Total Assets LIABILITIES and NET POSITION Military Retirement Benefits and Other Federal Employment Benefits Other Liabilities Total Liabilities Unexpended Appropriations Cumulative Results of Operations.

Total Liabilities and Net Position CST Program Costs Less Earned Revenue Net Program Costs Less Earned Revenues Not Attributable to Programs Net Cost of Operations 2010 1

U.S. Army Corps of Other Earmarked Funds Eliminations Total Engineers 0.00 0.00 0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 $

0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services Universityof Health Sciences (USUHS) n7I~nI1n O19IPM m0 Net Position Beginning of the Period Net Cost of Operations Budgetary Financing Sources Other Financing Sources Change in Net Position Net Position End of Period 2010 U.S. Army Corps of Other Earmarked Funds Eliminations Total Engineers 0.00 0.00 0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

ASSETS Fund balance with Treasury Investments Accounts and Interest Receivable Other Assets Total Assets LIABILITIES and NET POSITION Military Retirement Benefits and Other Federal Employment Benefits Other Liabilities Total Liabilities Unexpended Appropriations Cumulative Results of Operations Total Liabilities and Net Position COST Program Costs Less Earned Revenue Net Program Costs.

Less Earned Revenues Not Attributable to Programs Net Cost of Operations 07/30/1.0 01:21 PM 2009 U.S. Army Corps of Other Earmarked Funds Eliminations Total Engineers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS)

/

07/30/10 01:21 PM m0 Net Position Beginning of the Period Net Cost of Operations Budgetary Financing Sources Other Financing Sources Change in Net Position Net Position End of Period 2009 U.S. Army Corps of Other Earmarked Funds Eliminations Total Engineers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:21PM Note 24.

Fiduciary Activities

[Schedule of Fiduciary Activity I

1. Fiduciary net assets, beginning of year

2. Fiduciary revenues-

3. Contributions

4. Investment earnings

5. Gain (Loss) on disposition of investments, net

6. Administrative and other expenses

7. Distributions to and on behalf of beneficiaries

8. Increase/(Decrease) in fiduciary net assets

9. Fiduciary net assets, end of period 2010 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 I Schedule of Fiduciary Net Assets I

Fo the perod ende Jun 30 FIDUCIARY ASSETS

1. Cash and cash equivalents

2. Investments

3. Other Assets FIDUCIARY LIABILITIES

4. Less: LIABILITIES

5. TOTAL FIDUCIARY NET ASSETS 2010 I2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TMA/SMAC - TMAC - USUHSSA Uniformed Services.University of Health Sciences (USUHS)

1. ENTITY AS LESSEE-Operating Leases Future Payments Due Fiscal Year 2010 2011 2012 2013 2014 2015 After 5 Years 2010 Asset CategoryI Land and Buildings Equipment Other Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $

0.00 $

0.00 Total Future Lease Payments Due

TMA/SMAC - TMAC - USUHSSA Uniformed Services University of Health Sciences (USUHS) 07/30/10 01:22PM I Note 26. IRestatements

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME 1587)

Decommissioning Cost Estimate - Summary Labor Waste Disposal Energy & Other Contingency Factor (25%)

Total Cost Estimate ($1000)

Cost (1990)

($1000) 1,930 1,192 6

782 3,910 Cost (2010)

($1000) 3,158 3,950 4,669 2,944 14,722 Cost (2011)

($1000) 3,223 3,997 4,644 2,966 14,831 Page 1 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

Decommissioning Cost Estimate - Labor Work Years (no.)

Cost (1990)

($1000)

Cost (2010)1

($1000)

Cost (2011)2

($1000)

Labor postion Management and support staff Decomm superintendant Decomm engineer Secretary Clerk Health physicist Radioactive shipment specialist Procurement specialist Contract and accounting specialist Security supervisor Security patrol officer QA engineer Control room operator Consultant 2.0 2.0 2.0 0.5 2.0 0.5 0.5 0.8 0.6 3.6 0.7 1.0 1.0 1.0 2.0 0.5 0.3 6.0 3.0 269 229 73 18 141 30 30 57 53 138 49 52 151 79 97 33 17 279 136 443 384 136 27 253 50 50 81 70 161 134 127 200 192 160 55 30 302 303 452 392 139 28 258 51 51 83 71 164 137 130 204 196 163 56 31 308 309 Decomm worker Shift engineer Craftsman Crew leader Utility operator Laborer Health physics technician

[Total Labor Cost 1,930 3,158 3,223 Notes:

1. Labor estimates determined from: a) median of the salary range for professional and technical positions

from the US Dept of Energy National Nuclear 'Security Administration's Career Paths and Pay Bands (the pay band level was selected by matching the General Schedule Equivalent Grades); and b) support position rates were based on GS wage determination. The rates were burdened to include the University's personnel contract fringe-and overhead rates (current rate for FY2010 is 40.3%) and additional worker compensation risk which may be associated with personnel doing decommissioning work.

2. DoD Personnel cost inflation rate (2010-2011) - 2.07%

Page 2 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

Decommissioning Cost Estimate - Waste Disposal Waste Material/Disposal Volume Density Mass Crates (ms)

(Mg/m3)

(Mg)

(#)

Shipping Cost (1990)1 Cost (2010)2

($1000)

Cost (2011)3

($1000)

Contaminated concrete 102.4 2.3 235.5 30

$44,320 345 574 581 Contaminated wood 76.82 0.7 53.8 23

$10,119 236 393 397 Contaminated aluminum 1.86 2.7 5

1

$945 6

10 10 Reactor vessel N/A N/A 0.9 1

$169 2

3 3

Spent fuel removal and shipment 226 376 381 Site demolition and restoration 377 627 635 Fuel Decay See Note 4 673 681 Disposal of isotope inventory See Note 5 216 218 Liquid radiation waste tanks decommissioning See Note5 1078 1091 ITotal Cost 1,192.

3,950 3,997 Notes:

1. 1990 cost estimate included (Cost/crate)*(# of crates) + shipping costs + disposal costs

2. Applies aggregate CPI inflation rate factor 1990-2010 (1.664)

3. Applies aggregate CPI irflation rate (1.2%) 2010-2011

4. 2004 cost estimate updated to include fuel decay (infl to 2010 using CPI)

5. 2006 cost estimate updated to include disposal of isotope inventory and decommissioning of liquid radiation tanks (infl to 2010 using CPI)

Page 3 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

Decommissioning Cost Estimate - Energy Other Energy General system (crane, etc.)

HVAC Lighting Control room Fire protections Security Communications Domestic water Reactor water Compressed air Building beating Decommissioning equipment Energy use variance estimate - 10%

Subtotal Cost - Energy Energy Use (kWh) 9,000 20,000 23,000 5,200 600 5,600 900 36,300 23,400 15,000 302,600 20,000 46,160 507,760 Cost (1990)

($1000) 0 0

0 0

4 0

1 6

Cost (2010)1

($1000) 1 3

3 1

0 1

0 5

3 2

38 3

6 64 Cost (2011)2

($1000) 1 3

3 1

01 0~

5 3

2 44 3

7 75 Cost 20114

($1000)

Cost (1990)

Cost 20103

($1000)

Other (System or Equipment)

Contract for decommissioning plan Contract for decommissioning Radiation monitoring equipment, services, supplies Remove non-radioactive equipment Reactor facility removal (core/exposure rooms)

Laboratory decommissioning Disposal of existing radioactive isotope inventory Fuel transport & shipping Contract for decontamination acceptance Contract for final survey Subtotal Contract overhead/indirect rate (Note 5)

Possession only license Subtotal Cost - Other 250 1,250 C>

2:

1,250 250 3,000 1,590 253 1,265 1,265 253 3,036 1,518 15 4,569 15 4,605

[Total Cost - Energy & Other ($1000) 6 4,669 4,644 Notes:

1. Applies Energy Cost of $0.127 per kWh- (FY2010 chargeable rate from Navy Public Works Center)

2. Applies Energy Cost of $0.147 per kWh - (FY2011 chargeable rate from Navy Public Works Center)

3. Contract, supply and equipment estimates

4. Applies CPI Inflation factor 2010-2011 (1.2%)

5. Estimated using Henry M. Jackson Onsite Indirect rate of (53% in 2010; 50% in 2011)

Page 4 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME 1587)

Decommissioning Cost Estimate - Periodic Update Example Cost (2010)

($1000)

Cost (2011)

($1000)

Cost (20XX)

($1000)

Labor Waste Disposal Energy & Other Contingency Factor (25%)

Total Cost Estimate ($1000) 3,158 3,223 3,546 3,950 3,997 4,497 4,669 4,644 5,194 2,944 2,966 3,309 14,722 14,831 16,546 Periodic Update: See notes on Labor, Waste Disposal, and Energy & Other pages for the methodology on periodically updating the decommissioning cost estimate.

Page 1 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME 1587)

Decommissioning Cost Estimate - Periodic Update Example Work Years Cost (1981)

Cost (2010)1 Cost (2011)2 Cost (20XX)

Labor postion (no.)

($1000)

Management and support staff Decomm superintendant 2.0 178 443 452 497 Decomm engineer 2.0 152 384 392 431 Secretary 2.0 48 136 139 153 Clerk 0.5 12 27 28 30 Health physicist 2.0 94 253 258 284 Radioactive shipment specialist 0.5 20 50 51 56 Procurement specialist 0.5 20 50 51 56 Contract and accounting specialist 0.8 38 81 83 91 Security supervisor 0.6 35 70 71 79 Security patrol officer 3.6 91 161 164 181 QA engineer 0.7 33 134 137 150 Control room operator 1.0 35 127 130 143 Consultant 1.0 100 200 204 225 Decomm worker Shift engineer 1.0 53 192 196 216 Craftsman 2.0 64 160 163 180 Crew leader 0.5 22 55 56 62 Utility operator 0.3 11 30 31 34 Laborer 6.0 185 302 308 339 Health physics technician 3.0 90 303 309 340 JTotal Labor Cost ($1000) 1,280 3,158 3,223 3,546 Notes:

1. 2010 Labor Rates, with 40.3% Fringe Rate + Contract Overhead rate

2. DoD Personnel Cost Inflation rate (2010-2011) - 2.07%

Periodic Update: Cost estimates would be updated to reflect: 1) the median of the salary range for professional and technical positions from the US Dept of Energy National Nuclear Security Administration's Career Paths and Pay Bands; 2) DoD's prevailing labor rates by occupational series/code; 3) Current contract fringe benefit and overhead rates; and 4) DoD personnel cost inflation rates.

For example, for 20XX:

Assume Labor rates increase 10% between 2011 and 20XX Assume the Fringe Rate + Contract Overhead rate is 45% in 20XX Page 2 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

Decommissioning Cost Estimate - Periodic Update Example Waste Material/Disposal Volume Density Mass Crates Shipping Cost (1990)'

Cost (2010)2 Cost (2011)3 Cost (20XX)

(mi)

(Mg/m3)

(Mg)

(#)

($1000)

Contaminated concrete 102.4 2.3 235.5 30

$44.320 345 574 581 639 Contaminated wood 76.82 0.7 53.8 23

$10,119 236 393 397 437 Contaminated aluminum 1.86 2.7 5

1

$945 6

10 10 11 Reactor vessel N/A N/A 0.9 1

$169 2

3 3

4 Spent fuel removal and shipment 226 376 381 419 Site demolition and restoration 377 627 635 698 Fuel Decay See Note 4 673 681 749 Disposal of isotope inventory See Note 5 216 218 240 Liquid radiation waste tanks decommissioning See Note 5 1078 1091 1200 New Task Identified in 20XX 100 Total Cost 1,192 3,950 3,997 4,497 Notes:

1. 1990 cost estimate included (Cost/crate)*(# of crates) + shipping costs + disposal costs

2. Applies aggregate CPJ inflation rate factor 1990-2010 (1.664)

3. Applies aggregate CP1 inflation rate (1.2%) 2010-2011

4. 2004 cost estimate updated to include fiiel decay (infi to 2010 using CPI)

5. 2006 cost estimate updated to include disposal of isotope inventory and decommissioning of liquid radiation tanks (infl to 2010 using CPI)

Periodic Update: Assumptions for fuel shipment would be revisited. Tasks involved in waste material disposal would be reviewed. Any additional tasks would be estimated and added to total. Cost estimates for current tasks would inflated at CPL.

For example, for 2OXX:

Assume CPI rate between 2011 and 20xx is 10%

Assume another task is added to more accurately reflect activities Page 3 of 4

USUHS Armed Forces Radiobiology Research Institute Request for Additional Information Regarding Financial Qualifications for the License Renewal (TAC No. ME1587)

Decommissioning Cost Estimate - Periodic Update Example Energy Use Cost 20101 Cost 20112 Cost (20XX)

Energy (kWh)

($1000)

General system (crane, etc.)

9,000 1

1 2

HVAC 20,000 3

3 4

Lighting 23,000 3

3 5

Control room 5,200 1

1 1

Fire protections 600 0

0 0

Security 5,600 1

1 1

Communications 900 0

0 0

Domestic water 36,300 5

5 7

Reactor water 23,400 3

3 5

Compressed air 15,000 2

2 3

Building beating 302,600 38 44 61 Decommissioning equipment 20,000 3

3 4

Energy use variance estimate - 10%

46,160 6

7 9

Subtotal Cost - Energy 507,760 64 75 102 Cost 20103 Cost 20114 Cost (20XX)

Other (System or Equipment)

($1000)

Contract for decommissioning plan 250 253 278 Contract for decommissioning 1,250 1,265 1,392 Radiation monitoring equipment, services, supplies Remove non-radioactive equipment Reactor facility removal (core/exposure rooms)

Laboratory decommissioning Disposal of existing radioactive isotope inventory Fuel transport & shipping Contract for decontamination acceptance 1,250 1,265 1,392 Contract for final survey 250 253 278 Subtotal 3,000 3,036 3,340 Contract overhead/indirect rate (Note 5) 1,590 1,518 1,737 Possession only license 15 15 17 Subtotal Cost - Other 4,605 4,569 5,093

[Total Cost - Energy & Other ($1000) 4,669 4,644 5,194 Notes:

1. Applies Energy Cost of $0.127 per kWh- (FY2010 chargeable rate from Navy Public Works Center)

2. Applies Energy Cost of $0.147per kWh- (FY2011 chargeable rate from Navy Public Works Center)

3. Contract, supply and equipment estimates

4. Applies CPI Inflation factor 2010-2011 (1.2%)

5. Estimated using Henry M. Jackson Onsite Indirect rate (53% in 2010; 50% in 2011)

Periodic Update: Energy use estimate would be updated by multiplying expected energy use by current kWh charges from Navy Public Works Center. Contract, supply and equipment estimates would be inflated by CPI rate. Overhead/Indirect rate would be updated to reflect current rate (set annually for USUHS/HMJ by Defense Contracting Audit Agency).

For example, for 2OXX:

Assume Navy PWC sets energy rate at $0.200 per kWh Assume contract overhead/Indirect rate is 52%

Assume aggregate CPI inflation rate change between 2011 and 20xx is 10%

Page 4 of 4

Statement of Intent Certification of Financial Assurance Uniformed Services University of the Health Sciences Armed Forces Radiobiology Research Institute TRIGA Reactor Facility NRC License No. R-84; Docket No. 50-170 The Armed Forces Radiobiology Research Institute, an entity of the Uniformed Services University of the Health Sciences in the Department of Defense, is a Federal government organization whose decommissioning funding obligations are backed by the United States Government.

Department of Defense Instructions 5105.45 (dated January 2 2 nd, 2007) and 5105.33 (dated March 29th, 2006) are herein attached to document: (1) the responsibilities and functions of the President, USUHS with regard to direction of the AFRRI and resource management, and, (2) the statement in the application that AFRRI is a Federal Agency and a Federal government licensee under 10 CFR 50.75 (e)(2)(iv).

I affirm that funding for the decommissioning of AFRRI"s TRIGA reactor is a responsibility of the Department of Defense. In the event of a decision to decommission the AFRRI TRIGA reactor, funding will be sought from the Department of Defense in accordance with established programming and budgeting procedures. Therefore, the decommissioning funding obligations for AFRRI's TRIGA reactor are supported by the full faith and credit of the United States Government.

The current cost estimate (2011 dollars) for decommissioning AFRRI's TRIGA reactor is

$14.831M.

I affirm, as signator of this Statement of Intent, that I am authorized to execute said document.

William T. Bester, Brigadier General, U.S Army (Ret)

Date Acting President Uniformed Services University of the Health Sciences

Department of Defense INSTRUCTION NUMBER 5105.33 March 29, 2006 USD(P&R)

SUBJECT:

Armed Forces Radiobiology Research Institute (AFRRI)

References:

(a) DoD Directive 5105.33, "Armed Forces Radiobiology Research Institute,"

November 25, 1987 (hereby canceled)

(b) Deputy Secretary of Defense Memorandum, "DoD Directives Review -

Phase II," July 13, 2005 (c) DoD Directive 5105.45, "Uniformed Services University of the Health Sciences (USUHS)," March 9, 2000 (d) DoD Directive 5136.1, "Assistant Secretary of Defense for Health Affairs (ASD(HA))," May 27, 1994 (e) DoD Directive 5105.18, "DoD Committee Management Program," February 8, 1999 (f) DoD Directive 8910.1, "Management and Control of Information Requirements," June 11, 1993

1. REISSUANCE AND PURPOSE This Instruction:

1.1. Reissues Reference (a) as a DoD Instruction according to the guidance in Reference (b) to update and clarify the responsibilities and functions of the Armed Forces Radiobiology Research Institute (AFRRI).

1.2. Sets forth the organizational relationships and establishes the management and administrative procedures for the AFRRI, and provides for the establishment of a Board of Governors (BoG).

DoDI 5105.33, March 29, 2006

2. APPLICABILITY This Instruction applies to the Office of the Secretary of Defense, the Military Departments, the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities in the Department of Defense (hereafter referred to collectively as the "DoD Components").

3. MISSION The mission of the AFRRI shall be to conduct research in the field of radiobiology and related matters essential to the operational and medical support of the Department of Defense and the Military Services. The AFRRI may provide services and perform, cooperative research with other Federal and civilian agencies and institutions with the approval of the Assistant Secretary of Defense for Health Affairs (ASD(HA)).

4. ORGANIZATION AND MANAGEMENT The AFRRI, according to DoD Directive 5105.45, "Uniformed Services University of the Health Sciences (USUHS)," and DoD Directive 5136.1, "Assistant Secretary of Defense for Health Affairs (ASD(HA))" (References (c) and (d)), is established as a joint entity of the Military Departments, subject to the authority, direction, and control of the President of USUHS, under the ASD(HA) and the Under Secretary of Defense for Personnel and Readiness (USD(P&R)).

The ASD(HA) shall appoint:

4.1. A BoG, consistent with DoD Directive 5105.18, "DoD Committee Management Program" (Reference (e)), to advise the ASD(HA) on programs and policies and facilitate broad DoD participation in supporting accomplishment of the AFRRI mission. At a minimum, the BoG shall meet annually. The BoG membership shall consist of:

4.1.1. The Principal Deputy ASD(HA), who shall be the Chairman; 4.1.2..The Surgeons General of the Army, Navy, and Air Force; 4.1.3. The Deputy Chiefs of Staff for Operations of the Army, Navy, and Air Force; 4.1.4. The Joint Staff Surgeon; 4.1.5. The President of USUHS; 4.1.6. A representative of the Assistant to the Secretary of Defense for Nuclear, Chemical and Biological Defense Programs; 4.1.7. The Director of AFRRI, who shall serve as Executive Secretary; 2

DoDI 5105.33, March 29, 2006 4.1.8. Any additional representatives of DoD Components or other Federal agencies as the ASD(HA) determines appropriate in achieving the purpose of the BoG.

4.2. A Director of AFRRI who shall be a military officer (in grade 0-6), and who holds an earned academic doctoral degree in one of the life sciences. The candidates for Director position shall be nominated by the Surgeons General of the Army, the Navy, and the. Air Force. Each Service shall nominate one indiVidual with the proper professional qualifications and demonstrated management ability. The BoG shall review the Service nominees and provide a prioritized list of candidates to the ASD(HA). This appointment shall be for a 4-year term.

5. RESPONSIBILITIES AND FUNCTIONS 5.1. The AFRRI shall:

5.1.1. Operate research facilities for the study of radiobiology and ionizing radiation bioeffects and for the development of medical countermeasures against ionizing radiation, and the results shall be disseminated.

5.1.1.1. The scope of this research shall reflect requirements identified by the DoD Components for support of military operational planning and employment (current and future),

and shall put special emphasis on individual and organizational performances under nuclear and radiological combat conditions in realistic operational and force protection scenarios.

5.1.1.2. The AFRRI program shall consider present and projected threats, Service and joint operational concepts and weapons, and defense systems developments.

5.1.2. Provide analysis, study, and consultation on the impact of the biological effects of ionizing radiation on the organizational efficiency of the Military Services and their members.

5.1.3. Conduct cooperative research with the Military Medical Departments in those aspects of military operational and medical support considerations related to nuclear weapons effects and the radiobiological hazardsof space operations.

5.1.4. Conduct advanced training in the field of radiobiology and the biological effects of nuclear and radiological weapons to meet the internal requirements of the AFRRI, the Military Services, and other DoD Components and organizations.

5.1.5. Participate in cooperative research and other enterprises, consistent with the AFRR1 mission and applicable authorities, with other Federal agencies involved in homeland security and emergency medical preparedness.

5.1.6. Perform such other functions as may be assigned by the ASD(HA).

3

DoDI 5105.33, March 29, 2006 5.2. The President of USUHS, consistent with Reference (c), shall:

5.2.1. Exercise authority, direction, and control over the AFRRI.

5.2.2. Ensure that the Director of AFRRI executes those responsibilities and functions pertaining to the day-to-day operations of the AFRRI.

5.3. The ASD(HA), under the USD(P&R), shall:

5.3.1. Exercise authority, direction, and control over the programs, funding, and associated resources in the Department of Defense as they relate to the AFRRI according to Reference (d).

5.3.2. Develop policies and issue policy guidance to ensure the effective administration and efficient operation of the AFRRI. This includes, but is not limited to, the development of DoD Directives, the issuance of DoD Instructions,'and OSD-level participation in the Planning, Programming, Budgeting, and Execution process.

5.3.3. Ensure that the advice of the BoG is considered in operational and programmatic direction of the AFRRI.

5.4. The Secretaries of the Military Departments shall provide authorized resources to support the activities of the AFRRI.

6. RELATIONSHIPS 6.1. The Director of AFRRI shall:

6.1.1. Ensure that the DoD Components are kept fully informed of AFRRI activities with which they have collateral or related functions..

6.1.2. Use established facilities and services of the Department of Defense and other Federal Agencies, whenever practicable, to avoid duplication and to achieve an appropriate balance of modernization, efficiency, and economy of operations.

6.1.3.. Maintain appropriate liaison, consultation, and coordination with other Governmental and non-Governmental Agencies, as required, to exchange information and advice on programs in the fields of assigned responsibility.

6.2. The Heads of the DoD Components shall coordinate with the Director of AFRRI, as appropriate, on matters relating to AFRRI operations, functions, and responsibilities.

4

DoDI 5105.33, March 29, 2006

7. AUTHORITIES The Director of AFRRI is specifically delegated authority to:

7.1. Obtain information, advice, and assistance necessary to carry out AFRRI programs and activities from other DoD Components, which is consistent with the policies and criteria of DoD Directive 8910.1 (Reference (f)).

7.2. Communicate directly with appropriate representatives of the DoD Components, other Executive Departments and Agencies, and members of the public, as appropriate, on matters related to AFRRI programs and activities. Communications to the Commanders of the Combatant Commands shall be relayed through the Chairman of the Joint Chiefs of Staff.

8. ADMINISTRATION 8.1. Funding for the AFRRI shall be the responsibility of the ASD(HA),and shall be programmed and budgeted within the Defense Health Program (DHP), Operation and Maintenance, and Research, Development, Testing and Evaluation appropriations.

8.2. The Military Departments shall be responsible, for providing authorized military manpower to the AFRRI. AFFRI military manpower should be DHP-resourced in the Program Objective Memorandum with Military Personnel appropriation resources transferring from the DHP to the Military Departments in the Budget Estimate Submission/President's Budget submissions.

9. EFFECTIVE DATE This Instruction is effective immediately.

,5avid S.C.' *Chu Under Secretary of Defense for Personnel and Readiness 5

Department of Defense INSTRUCTION NUMBER 5105.45 January 22, 2007 USD(P&R)

SUBJECT:

Uniformed Services University of the Health Sciences (USUHS)

References:

(a) DoD Directive 5105.45, subject as above, March 9, 2000 (hereby canceled)

(b) Acting Deputy Secretary of Defense Memorandum, "DoD Directives Review

- Phase II," July 13, 2005 (c) DoD Directive 5124.02, "Under Secretary of Defense for Personnel and Readiness (USD(P&R))," October 17, 2006 (d) Deputy Secretary of Defense Memorandum, "Transfer of Uniformed Services University of the Health Sciences to TRICARE Management Activity and Rescission of the Department of the Navy as Department of Defense Executive Agent," November 29, 2006 (e). through (i) see Enclosure 1

1. REISSUANCE AND PURPOSE This Instruction reissues Reference (a) as a DoD Instruction according to the guidance in Reference (b) and the authority in References (c) and (d) to update the mission, organization and management, responsibilities and functions, relationships, and authorities of the USUHS, consistent with Chapter 104 of title 10, United StatesCode (Reference (e)).

2. APPLICABILITY AND SCOPE This Instruction applies to:

2.1. The Office of the Secretary of Defense, the Military Departments (including the Coast Guard when it is not operating as a Military Service in the Navy by agreement with the Department of Homeland Security), the Chairman of the Joint Chiefs.of Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the Department of Defense (hereafter referred to collectively as the "DoD Components").

2.2. The Commissioned Corps of the United States Public Health Services (USPHS) and of the National Oceanic and Atmospheric Administration (NOAA), under agreements with the Department of Health and Human Services and Commerce (hereafter referred to collectively as

DoDI 5105.45, January 22, 2007 the "Other Uniformed Services"). The term "Armed Forces," as used herein, refers to the Army, the Navy, the Air Force, the Marine Corps, and the Coast Guard; and their respective National Guard and Reserve components. The term "Uniformed Services" refers to the Army, the Navy, the Air Force, the Marine Corps, the Coast Guard, the Commission Corps of the USPHS, and of the NOAA.

3. MISSION The USUHS shall:

3.1. Prepare officers and others to carry out the medical missions of the Uniformed Services; including to provide, and to maintain readiness to provide, medical services and support to members of the Armed Forces during military operations, and to provide medical services and support to members of the Uniformed Services, their dependents, and others entitled to DoD medical care.

3.2. Provide the highest quality education programs in the health sciences; grant applicable advanced academic degrees.

3.3. Establish postdoctoral and postgraduate programs, and technological institutes.

3.4. Conduct medical readiness training and continuing education for members of the Uniformed Services in the health professions.

3.5. Ensure continuity and leadership by preparing individuals for careers in the health professions in the Uniformed Services.

3.6. Conduct health sciences research consistent with the academic undertaking of USUHS.

3.7. Direct the Armed Forces Radiobiology Research Institute as described in DoD Instruction 5105.33 (Reference (f)) and conduct additional activities as directed by the Assistant Secretary of Defense for Health Affairs (ASD(HA)) to further the DoD health mission.

4. ORGANIZATION AND MANAGEMENT 4.1. The USUHS is established as a component of the TRICARE Management Activity (TMA). TMA operates under the authority, direction, and control of the ASD(HA) as described in DoD Directive 5136.12 and DoD Directive 5136.01 (References (g) and (h)). The USUHS shall consist of:

4.1.1. A President, appointed by the Secretary of Defense, who is the chief executive officer (CEO) of USUHS, and who is also the Dean of USUHS, as described in section 2113(d) of Reference (e).

2

DoDI 5105.45, January 22, 2007 4:1.2. A Board of Regents that shall be established and operated in accordance with DoD Directive 5105.4 (Reference (i)) and shall consist of members appointed under section 2113(a) of Reference (e). The Board shall advise the ASD(HA), the Director of TMA, and the President of USUHS concerning the operation of USUHS, particularly on academic affairs.

4.1.3. Subordinate organizational elements established by the President, USUHS, within assigned resources.

4.2. USUHS funding requirements shall be within the Defense Health Program (DHP),

incorporated into the Military Health System DHP submission during the Budget Estimate Submission, President's Budget, and Program Objective Memorandum.

5. RESPONSIBILITIES AND FUNCTIONS 5.1. The ASD(HA) shall develop and implement overall policy and procedures for operation and. oversight of the USUHS under the Director, TMA.

5.2. The Director, TMA, under the authority, direction, and control of the ASD(HA), shall:

5.2.1. Exercise authority, direction, and control over the personnel, facilities, programs, funding, and associated resources in the Department of Defense as they relate to USUHS.

5.2.2. Exercise the authorities over the USUHS vested in the Secretary of Defense by Chapter 104 of Reference (e), except that the authority to appoint the President of the USUHS is reserved to the Secretary of Defense and the authority to establish salaries and benefits for faculty and staff is subject to the approval of the Principal Deputy Under Secretary of Defense for Personnel and Readiness.

5.2.3. Recommend and implement policy and guidelines to ensure the effective integration of the USUHS programs and activities in the DHP. This includes, but is not limited to the development of regulations and participation in the Planning, Programming, Budgeting, and Execution process, including establishing a joint table of Distribution for Personnel.

5.2.4. Establish goals for USUHS performance of assigned missions that serve both as the basis for USUHS strategic planning and as a basis for measurement of USUHS performance.

Ensure that the advice of the Board of Regents in matters of academic affairs is considered.

5.2.5. Define metrics by which the performance of USUHS in achieving the goals established according to subparagraph 5.2.4. are to be measured. Ensure that the Board of Regents shall participate in the governance of the USUHS by advising the ASD(HA) on academic affairs and on the administration and management of the USUHS.

5.2.6. Consult regularly with the Surgeons General of the Army, the Navy, and the Air Force, and the Joint Staff Surgeon concerning goals and objectives of USUHS and progress in meeting them.

3

DoDI 5105.45, January 22, 2007 5.2.7. Conduct an annual evaluation of the performance of the President, USUHS considering input from the Board of Regents.

5.2.8. Facilitate the provision of legal advice and services for USUHS by the Director, Defense Legal Services Agency.

5.3. The President, USUHS shall:

5.3.1. Offer educational programs leading to a Doctor of Medicineor other advance degrees in the health professions that meet the standards of applicable and recognized accrediting, licensing, and certifying agencies, and should confer such degrees after considering the recommendations of the USUHS faculty and advice of the Board of Regents.

5.3.2. Fulfill the responsibilities and functions assigned pertaining to the supervision and management of University programs, activities, personnel, and resources.

5.3.3. Develop and administer policies and procedures on the academic affairs of the F.

Edward Hebert School of Medicine and thereby respond to the specials needs of the Uniformed Services as defined in the USUHS mission.

5.3.4. Develop and administer policies and procedures on the academic affairs of the Graduate School of Nursing and thereby respond to the specials needs of the Uniformed Services as defined in the USUHS mission.

5.3.5. Fulfill the responsibilities described in Chapter 104 of Reference (e).

5.3.6. Select an officer to serve in the position of professor of military, naval, or air science in accordance With section 2113(f)(3) of Reference (e).

5.3.7. Consult regularly with the Surgeons General of the Army, the Navy, and the Air Force, and the Joint Staff Surgeon concerning goals and objectives of USUHS and progress in meeting them.

6. RELATIONSHIPS 6.1. In carrying out the responsibilities and functions of the CEO of the USUHS, the President, USUHS shall:

6.1.1. Obtain advice from the Board of Regents as necessary, to assist in mission accomplishment.

6.1.2. Coordinate and exchange information and advice with elements of the Office of the Secretary of Defense and the other DoD Components having collateral or related responsibilities.

4

DoDI 5105.45, January 22, 2007 6.1.3. Make use of established facilities and services in the Department of Defense and other government agencies, when possible, to avoid duplication and achieve maximum efficiency and economy.

6.1.4. Consult and coordinate with other governmental agencies and non-governmental agencies on matters for the mission and programs of the USUHS.

6.2. The Heads of the DoD Components shall coordinate with the ASD(HA) on all matters relating to the mission and programs of USUHS.

7. EFFECTIVE DATE.

This Instruction is effective immediately.

avid S.C.

'Chu Under Secretary of Defense for Personnel and Readiness Enclosure El. References, continued 5

DoDI 5105.45, January 22, 2007 El. ENCLOSURE REFERENCES, continued (e)

Chapter 104, sections 2113(a), (d), (f)(3) of title 10, United States Code (f)

DoD Instruction 5105.33, "Armed Forces Radiobiology Research Institute,"

March 29, 2006 (g) DoD Directive 5136.12, "TRICARE Management Activity (TMA)," May 31, 2001 (h)

DoD Directive 5136.01, "Assistant Secretary of Defense for Health Affairs (ASD(HA)),"

May 27, 1994 (i)

DoD Directive 5105.4, "Department of Defense Federal Advisory Committee Management," February 10, 2003 6

ENCLOSURE 1

v t e Letter Sequence Request
TAC:ME1587, (Approved, Closed)
Initiation Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request, Request Acceptance... Administration Questions 23 June 2010 19 July 2010 13 September 2010 27 September 2010 22 December 2010 16 August 2011 16 May 2014 23 February 2015 2 November 2015 17 June 2016 15 September 2016 Answers 19 October 2010 3 June 2011 20 June 2011 6 September 2011 20 October 2011 28 November 2011 17 January 2012 28 June 2013 25 June 2015 30 September 2016 Results Approval, Approval Other: ML101800013, ML13211A190, ML13211A191, ML15296A451, ML16077A301, ML16218A224, ML16232A167, NRC-2012-0272, Federal Register Notice - Afrri License Issuance
MONTHYEAR2012-09-21 [Table View]

ML102310075

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