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U.S. Department of State

Diplomacy in Action

Principal Financial Statements


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Department of State
CONSOLIDATED BALANCE SHEET
(Dollars in Thousands)
As of September 30,
Notes
2002
2001
ASSETS
3
   
Intragovernmental Assets:
     
Fund Balances With Treasury
4
$ 8,937,139
$ 7,652,119
Investments, Net
5
11,750,737
11,206,403
Accounts Receivable, Net
6
313,291
170,385
Interest Receivable
 
192,637
189,677
Total Intragovernmental Assets
 
21,193,804
19,218,584
Accounts Receivable, Net
6
45,349
42,111
Loans Receivable, Net
7
1,231
1,156
Cash and Other Monetary Assets
8
12,792
12,472
Inventory
9
7,784
6,927
Property and Equipment, Net
10
5,499.8505
4,870.466
Other Assets
11
79,347
72,117
Total Assets  
$ 26,840,157
$ 24,223,833
The accompanying notes are an integral part of this financial statement.

Department of State
CONSOLIDATED BALANCE SHEET
(Dollars in Thousands)

As of September 30,
Notes
2002
2001
       
LIABILITIES
12
   
Intragovernmental Liabilities:      
  Account Payable  
$4,120
$5,962
Other Liabilities  
37,300
37,001
Total Intragovernmental Liabilities  
41,420
42,963
Accounts Payable
 
780,679
817,856
Foreign Service Retirement Actuarial Liability
13
12,211,800
11,766,900
Liability to International Organizations
14
1,065,172
1,650,006
Capital Lease Liability
15
92,010
63,058

Funds Held in Trust

8
13,592
11,073
       
       
Federal Employees' Compensation Act Benefits
 
56,259
56,645

Other Liabilities

 
563,471
401,976
Total Liabilities
 
14,824,40
14,810,477
       
Commitments and Contingencies
16
   

NET POSITION

     
Unexpended Appropriations
17
7,154,023
5,961,844
        Cumulative Results of Operations
 
4,861,731
3,451,512
Total Net Position
 
12,015,754
9,413,356
Total Liabilities and Net Position
 
$26,840,15
$24,223,833
 
The accompanying notes are an integral part of this financial statement.

Department of State
CONSOLIDATED STATEMENT OF NET COST (Note 18)
(Dollars in Thousands)

For the year ended September 30,
2002
2001

PROGRAM
   
Diplomatic Relations and International Organizations
Total Cost
$5,102,716
$ 4,714,729

Earned Revenue

(211,888)
(189,359)
 

Net Program Costs
4,890,828
4,525,370
     

American Citizens and U.S. Borders

 

Total Cost
1,560,856
1,345,440

Earned Revenue

(1,049,592)
(1,095,100)
 

Net Program Costs
511,264
250,340
     
Humanitarian Response
   

Total Cost

845,205
745,259
Earned Revenue
454
(1,119)
 

Net Program Costs

845,659
744,140
     

Law Enforcement

 
Total Cost
712,762
839,416
Earned Revenue
(12,799)
(32,443)
 

Net Program Costs

699,963
806,973
 
Executive Direction and Other Costs Not Assigned
Total Cost
2,616,296
2,341,999

Earned Revenue

(1,225,271)
(1,197,681)

Net Program Costs

1,391,025
1,144,318
     
Total Cost
10,837,835
9,986,843
Total Revenue
(2,499,096)
(2,515,702)
 

Total Net Cost
$ 8,338,739
$ 7,471,141



The accompanying notes are an integral part of this financial statement.

Department of State
CONSOLIDATED STATEMENT OF CHANGES IN NET POSITION
(Dollars in Thousands)

For the year ended September 30, 2002
Cumulative Results of Operations
Unexpended Appropriatons

Beginning Balances
$ 3,451,512
$ 5,961,844
Prior period adjustments (+/-)
0
0
 

Beginning Balances, as adjusted
$ 3,451,512
$ 5,961,844
     

Budgetary Fianncing Sources:

   

Appropriations Received

-
10,227,805
Appropriations transfered-in/out (+/-)
-
1,024,187

Other adjusted (rescissions, etc.) (+/-)

-
(116,923)

Appropriations Used

9,942,890
(9,942,890)
Nonexchange revenue
16,267
-
Donations
33,581
-
   

Other Financing Sources:

 
Transfers-in/out without reimbursement (+/-)
(327,859)
-
Imputed financing from costs absorbed by others
84,079
-
 

Total Financing Sources:
9,748,958
1,192,179
     
Net Cost of Operations (+/-)
(8,338,739)
 
 

Ending Balance
$ 4,861,731
$ 7,154,023

 



The accompanying notes are an integral part of this financial statement.

Department of State
COMBINED STATEMENT OF BUDGETARY RESOURCES (Note 19)

(Dollars in Thousands)

For the year ended September 30,
2002
   
Budgetary Resources:
 
Budget Authority
$ 11,434,158
Appropriations received
1,040,178
Net transfers
479,683
Other
 
   

Unobligated balances:

 

Beginning of Period

2,369,063
Net transfers
(39,432)
 
Spending authority from offsetting collections:
Earned
2,081,677
Collected
217,618
Received from Federal sources
 
   
Change in unfilled customer order
 
Without advance from Federal sources
2,435
Subtotal
2,301,730
   

Recoveries

880,827
Temporarily not available pursuant to Public Law
(575,067)
Permanently not available
(96,549)
   
Total Budgetary Resources
$17,794,591
 

The accompanying notes are an integral part of this financial statement.

DEPARTMENT OF STATE
COMBINED STATEMENT OF BUDGETARY RESOURCES (NOTE 19)
(Dollars in Thousands)  
   
For the Year Ended September 30,
2002
   
Status of Budgetary Resources:  
  Obligations incurred  
      Direct
$ 13,670,130
      Reimbursable
1,545,154
      Subtotal
15,215,284
  Unobligated balances available
 
      Apportioned
2,360,250
      Exempt from apportionment
98,833
      Other available
0
  Unobligated balances not available
120,224
  Total Status of Budgetary Resources
17,794,591
   
Relationship of Obligations to Outlays:  
  Obligated balance, net, beginning of year
4,642,993
  Obligated balance transferred, net
0
  Less: obligated balance, net, end of year  
      Accounts receivable
(636,037)
      Unfilled customer orders from Federal sources
(1,618)
      Undelivered orders
6,328,591
      Accounts payable
299,386

  Outlays

 

      Disbursements

12,767,075

      Collections

(2,081,677)

          Subtotal

10,685,398

  Less: offsetting receipts

(806,806)
   
Net Outlays

$ 9,878,592

 
The accompanying notes are an integral part of this financial statement.

DEPARTMENT OF STATE
COMBINED STATEMENT OF BUDGETARY RESOURCES (NOTE 20)
(Dollars in Thousands)  
   
For the Year Ended September 30,
2002
   
Resources Used to Finance Activities:  
Budgetary Resources Obligated  
      Obligations Incurred
$ 15,215,994
      Less: Spending Authority from offsetting collections and recoveries
(3,180,772)
      Obligations net of offsetting collections and recoveries
12,035,222
      Less: Offsetting receipts
(806,806)
      Net obligations
11,228,416
   
Other Resources  
   

      Donations

$ 0

      Transfers in/out without reimbursement
(327,859)
      Imputed financing from costs absorbed by others
84,079
      Other

31,840

      Net other resources used to finance activities
(211,940)
   
Total Resources used to Finance Activities
$ 10,942,476
   
Resources Used to Finance Items not  
Part of Net Cost of Operations:  
      Change in in budgetary resources obligated for goods,  
            services, and benefits ordered but not yet received
1,765,930
      Resources that fund expenses recognized in prior periods
1,890,375
      Budgetary offsetting collections and receipts that do not  
            affect net cost of operations  
                  Credit program collections which increase liability for  
                        loan guarantees or allowance for subsidy
287
                  Other
0
      Resources that finance the acquisitions of assets
1,039,480
      Other resources or adjustments to net obligated resources that do not affect net cost of operations
0
           
   
Total Resources used to Finance Items not Part of  the Net Cost of Operations
4,696,072
Total Resources Used to Finance the Net Cost of Operations
$ 6,320,404
 
The accompanying notes are an integral part of this financial statement.

DEPARTMENT OF STATE
COMBINED STATEMENT OF BUDGETARY RESOURCES (NOTE 20)
(Dollars in Thousands)  
   
For the Year Ended September 30,
2002
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 periods  
      Increase in annual leave liability
$ 8,976
      Increase in actuarial liability
1,057,328
      Increase in IO liability
683,311
      Other, net
9,454
        
       Total components of Net Cost of Operations that will require or generate        resources in future periods
1,759,069
   
Components not Requiring or Generating Resources:  
   
      Depreciation and amortization
$ 246,034
      Reevaluation of assets or liabilities
0
      Other
13,232
         
       Total components of Net Cost of Operations that will not require or generate        resources in future periods
259,266
   
Total Components of Net Cost of Operations that will  
not Require or Generate Resources in the Current Period
2,018,335
   
Net Cost of Operations
$ 8,338,739
   
The accompanying notes are an integral part of this financial statement.

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