Intragovernmental Amounts

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

Intragovernmental amounts represent transactions between federal entities included in the Financial Report of the United States Government - Fiscal Year 2003 (formerly the Consolidated Financial Statements of the United States Government) published by the U.S. Department of the Treasury. All amounts presented are net of intra-departmental eliminations.

The amount of intragovernmental assets and liabilities classified by trading partner at September 30, 2003 and 2002, are summarized below (Dollars in Thousands).

 

Intragovernmental Assets and Liabilities
As of September 30, 2003
(Dollars in Thousands)
Trading Partner ASSETS LIABILITIES
Fund Balance
With Treasury
Investments Interest Receivable Accounts
Receivable,
Net
Accounts Payable Other Liabilities
Department of Agriculture       $  1,689    
Department of Commerce          8,937 $   653  
Department of Defense        215,762  24,109  
Department of Justice         30,171    
Department of Labor              2   $18,047
Department of the Treasury $9,953,197 $12,301,173 $189,366    9,667   6,954     368
Agency for International Development         17,498    
Environmental Protection Agency            572        21
Office of Personnel Management             17      36   9,232
Other Agencies         87,988
single underline
  8,137
single underline
  9,132
single underline

Total

$9,953,197
double underline
$12,301,173
double underline
$189,366
double underline
$372,303
double underline
$39,889
double underline
$36,800
double underline

 

Intragovernmental Assets and Liabilities
As of September 30, 2002
(Dollars in Thousands)
Trading Partner ASSETS LIABILITIES
Fund Balance
With Treasury
Investments Interest Receivable Accounts
Receivable,
Net
Accounts Payable Other Liabilities
Department of Agriculture       $  2,380 $   19  
Department of Commerce          2,264     48  
Department of Defense         58,388  2,809  
Department of Justice         10,698      1  
Department of Labor            119     26 $18,052
Department of the Treasury $8,937,139 $11,750,737 $192,637    5,815    114   5,863
Agency for International Development         16,070    784  
Environmental Protection Agency            157    
Office of Personnel Management             17     7,486
Other Agencies        217,383
single underline
   319
single underline
  5,899
single underline
Total $8,937,139
double underline
$11,750,737
double underline
$192,637
double underline
$313,291
double underline
$4,120
double underline
$37,300
double underline

The amounts of intragovernmental earned revenues classified by trading partner and related gross costs, which generated this revenue, categorized by budget functional classification for the years ended September 30, 2003 and 2002, are summarized below (Dollars in Thousands). The gross cost to generate intragovernmental revenue represents costs, for both federal and non-federal vendors, the Department incurred to provide goods and services to other Federal entities. This differs from the intra-governmental expenses presented on the following page. Intragovernmental expenses represent costs the Department incurred for goods and services received from other federal entities.

 

Intragovernmental Earned Revenues
For the Years Ended September 30, 2003 and 2002
(Dollars in Thousands)
Trading Partner 2003
Earned Revenue
2002
Earned Revenue
Executive Office of the President $    2,345 $   16,779
Department of Agriculture     18,798     17,083
Department of Commerce     31,333     28,379
Department of Defense    599,982    375,957
Department of Energy     11,124      4,812
Department of Health and Human Services     11,637     10,518
Department of Justice     72,321     58,620
Department of Transportation      3,038      4,093
Department of the Treasury    785,405    802,522
Agency for International Development    105,074    115,769
Environmental Protection Agency      1,675      4,513
Social Security Administration      9,178      7,863
Other Agencies    132,162
single underline
   416,447
single underline
Total $1,784,072
double underline
$1,863,355
double underline

 

Intragovernmental Earned Revenue and the Cost to Generate that Revenue
by Budget Functional Classification
For the Years Ended September 30, 2003 and 2002
(Dollars in Thousands)
Budget Functional Classification 2003 2002
Gross Cost
to Generate
Revenue
Earned
Revenue
Net Cost Gross Cost
to Generate
Revenue
Earned
Revenue
Net Cost
International Affairs $  935,469 $  938,666 $(3,197) $1,010,891 $1,016,069 $ (5,178)
Income Security    863,679    841,170  22,509     831,966    837,822   (5,856)
Natural Resources      4,236
single underline
     4,236
single underline
      — 
single underline
     9,464
single underline
     9,464
single underline
       — 
single underline

Total

$1,803,384
double underline
$1,784,072
double underline
$19,312 
double underline
$1,852,321
double underline
$1,863,355
double underline
$(11,034)
double underline

The amounts of intragovernmental non-exchange revenues classified by trading partner for the years ended September 30, 2003 and 2002 are summarized below (Dollars in Thousands).

Intragovernmental Non-Exchange Revenue
For the Years Ended September 30, 2003 and 2002
(Dollars in Thousands)
Trading Partner 2003 Non-Exchange Revenue 2002 Non-Exchange Revenue
Department of the Treasury $765 $1,096

The amounts of intragovernmental expenses classified by trading partner and by budget functional classification for the years ended September 30, 2003 and 2002, are summarized below (Dollars in Thousands).

Intragovernmental Expenses by Trading Partner
For the Years Ended September 30, 2003 and 2002
(Dollars in Thousands)
Trading Partner 2003 Expenses 2002 Expenses
Department of Agriculture $    769 $    888
Department of Commerce    5,126    2,128
Department of Defense   93,557   71,847
Department of Energy   18,658   24,753
Department of Justice   35,346   55,106
Department of Labor    8,276    8,993
Department of the Treasury   20,770   29,882
General Services Administration  464,292  431,054
Government Printing Office    1,851   16,576
Office of Personnel Management  220,736  191,379
U.S. Postal Service    9,484    8,446
Other Agencies  100,590
single underline
  54,127
single underline
Total $979,455
double underline
$895,179
double underline

 

Intragovernmental Expenses by Budget Functional Classification
For the Years Ended September 30, 2003 and 2002
(Dollars in Thousands)
Budget Functional Classification 2003 Expenses 2002 Expenses
International Affairs $971,634 $884,872
Natural Resources    7,821   10,229
Income Security        —
single underline
      78
single underline
Total $979,455
double underline
$895,179
double underline