FinCEN’s mission is to safeguard the financial system from illicit use and combat money laundering and promote national security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities.

FinCEN website: http://www.fincen.gov/

FinCEN 114 line item instructions:

http://www.fincen.gov/forms/files/FBAR%20Line%20Item%20Filing%20Instructions.pdf