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U.S. Department of State

Diplomacy in Action

Notes to Principal Financial Statements

FY 2005 Performance and Accountability Report
Bureau of Resource Management
November 2005



Congress established the U.S. Department of State ("Department of State" or "Department"), the senior executive department of the United States Government in 1789, replacing the Department of Foreign Affairs, which was established in 1781. The Department advises the President in the formulation and execution of foreign policy. As head of the Department, the Secretary of State is the President's principal advisor on foreign affairs. The Department's primary objective is to promote the security and well-being of the United States.

The following are the 22 notes to the principal financial statements:

Note 1. Summary of Significant Accounting Policies

Note 2. Reporting Improvements

Note 3. Assets

Note 4. Fund Balances with Treasury

Note 5. Investments

Note 6. Accounts and Loans Receivable, Net

Note 7. Cash and Other Monetary Assets

Note 8. Property and Equipment, Net

Note 9. Other Assets

Note 10. Liabilities

Note 11. Foreign Service Retirement Actuarial Liability

Note 12. Liability to International Organizations

Note 13. Leases

Note 14. Commitments and Contingencies

Note 15. Unexpended Appropriations

Note 16. Statement of Net Cost

Note 17. Statement of Budgetary Resources

Note 18. Consolidated Statement of Financing

Note 19. Custodial Activity

Note 20. Dedicated Collections

Note 21. Restatements


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