Note 19. Statement of Budgetary Resources

FY 2003 Performance and Accountability Report
Bureau of Resource Management
December 2003
Report

The Statement of Budgetary Resources reports information on how budgetary resources were made available and their status as of and for the years ended September 30, 2003 and 2002. Intra-departmental transactions have not been eliminated in the amounts presented.

The Budgetary Resources section presents the total budgetary resources available to the Department. For 2003 and 2002, the Department received approximately $17.6 billion and $17.8 billion in budgetary resources, respectively, primarily consisting of the following:

 

Budgetary Resources Received
for Fiscal Years 2003 and 2002
Source of Budgetary Resources 2003 2002
Budget Authority:    

Direct or related appropriations

$10.9  billion $11.8 billion

Authority financed from Trust Funds

  1.2  billion   1.1 billion
Spending authority from providing goods and services   3.1  billion   2.3 billion
Unobligated Balances - Beginning of Year   2.6  billion   2.3 billion
Adjustments  (0.2) billion
single underline
  0.3 billion
single underline
Total Budgetary Resources $17.6  billion
double underline
$17.8 billion
double underline

The Department received permanent indefinite appropriations of $35.6 million and $35.5 million for 2003 and 2002, respectively. The permanent indefinite appropriation provides payments to the Foreign Service Retirement and Disability Fund to finance the interest on the unfunded pension liability for the year and disbursements attributable to military service.

Information on U.S. Government agencies' budgets is reported in the Budget of the United States Government, Fiscal Year 2004 - Appendix (Appendix). The Appendix includes for each agency (including the Department), among other things, budget schedules for the agency's accounts. Information on budgetary resources and their status will be displayed in the Program and Financing (P&F) Schedule under each account. Amounts presented in the P&F Schedules are in millions of dollars. Each agency is responsible for submitting the data presented in the P&F Schedules via the MAX system. The information submitted for "2003 Actual" via MAX has been reconciled with the information presented in the Statement of Budgetary Resources. Amounts shown on the Statement of Budgetary Resources will differ from "2003 Actual" reported in the P&F Schedules for the Department's accounts as follows:

  • The Budget Authority reported on the Statement of Budgetary Resources includes $865 million the Department received for 2003 to administer programs related to International Security Assistance. Amounts for these programs will not be presented under the Department in the Appendix. Instead, these amounts will be reported in the Appendix under the section titled International Assistance Programs.
  • The Unobligated Balances - Beginning of Year reported on the Statement of Budgetary Resources includes a $230 million adjustment (increase) pertaining to undelivered orders that will not be reported in the Appendix.
  • The Unobligated Balances - Beginning of Year reported on the Statement of Budgetary Resources includes $198 million of unavailable unobligated balances (primarily for expired annual accounts) that will not be reported in the Appendix. These unavailable unobligated balances in expired accounts (2002 and prior) remain available for adjustment, liquidation of obligations and other purposes authorized by law, until such amounts are closed as required by law (Public Law 101-510) and any remaining amounts will be returned to the General Fund of the U.S. Treasury. However, they are not available to incur new obligations since their period of availability to do such has expired. Consequently, the P&F Schedule reports only available unobligated balances (versus unavailable) as budgetary resources available for obligation.
  • The Unobligated Balance - End of Year reported on the Statement of Budgetary Resources includes $55 million of unavailable unobligated balances (primarily for expired annual accounts) that will not be reported in the Appendix. These unavailable unobligated balances in expired accounts (2002 and prior) remain available for adjustment, liquidation of obligations and other purposes authorized by law until the accounts are closed as required by law (Public Law 101-510) and any remaining amounts are returned to the General Fund of the U.S. Treasury. However, they are not available to incur new obligations since their period of availability to do such has expired. Consequently, the P&F Schedule reports only available unobligated balances (versus unavailable) as budgetary resources available for obligation.
  • The Unobligated Balance, Available and Unavailable - End of Year reported on the Statement of Budgetary Resources includes a $334.4 million adjustment (increase) pertaining to undelivered orders that will not be reported in the Appendix.
  • The Obligated Balance, Net - Beginning of Year reported on the Statement of Budgetary Resources includes a $230 million decrease pertaining to undelivered orders that will not be reported in the Appendix.
  • The Obligated Balance, Net - End of Year reported on the Statement of Budgetary Resources includes a $334.4 million adjustment (decrease) pertaining to undelivered orders that will not be reflected in the Appendix.

The Appendix is organized by major subordinate organizations or program areas within the agency, and then by the nature of account(s) (e.g., general, special, revolving, trust) within organization or program area. The Department's section consists of the following areas: Administration of Foreign Affairs, International Organizations and Conferences, International Commissions, and Other. The Combining Schedule of Budgetary Resources appearing as Required Supplementary Information presents amounts in the Combined Statement of Budgetary Resources by these areas.

The format of the Statement of Budgetary Resources changed for FY 2002. The new format requires separate disclosure of credit reform programs. Due to the immateriality of the Department's credit reform program, the credit reform information is being presented in this note versus the principal statement (Dollars in Thousands).

 

Credit Reform Programs
for Fiscal Years 2003 and 2002
(Dollars in Thousands)
Credit Reform 2003 2002
Budget Authority    

Appropriations

1,469  1,219 

Borrowing Authority

   94    153 
Unobligated Balance, beginning of Year 3,061 
single underline
2,056 
single underline
 
Spending Authority from Offsetting Collections    

Earned

   

Collected

  592    287 

Receivable from Federal Sources

  337    362 

Other

   (5)     - 
Total Budgetary Resources 5,548 
single underline
4,077 
single underline
 
Obligations Incurred:    

Direct Obligations

2,532  1,929 
Unobligated Balance, Available:    

Exempt from Apportionment

2,702  1,524 
Unobligated Balance Not Available:    

Other

  314    624 
Total Status of Budgetary Resources 5,548 
single underline
4,077 
single underline
 
Obligated Balance, Net as of Beginning of Year 1,409    169 
 
Obligated Balance, Net as of End of Year    

Undelivered Orders

1,638    957 

Accounts Payable

  132 
single underline
    1 
single underline
Outlays:    

Disbursements

1,831    779 

Collections

 (592)
single underline
 (288)
single underline

The amount of budgetary resources obligated for undelivered orders for all activities was approximately $6.7 billion and $5.6 billion as of September 30, 2003 and 2002, respectively. This includes amounts for revolving and trust funds of $286 million for September 30, 2003 and $472 million for September 30, 2002.