The following Condensed Balance Sheets present the assets, liabilities and net position of each agency.
Department of State: Total Assets increased $5.4 billion or 8 percent over FY 2010 levels. Fund Balance with Treasury was up $2.6 billion due to an increase in unpaid obligations and recoveries over the prior year. Property and Equipment increased $1.7 billion due to continued emphasis on the construction of new embassies and necessary security upgrades at existing embassies. Investment balances in U.S. Government securities for the Foreign Service Retirement and Disability Fund increased by $532 million during the year. Total Liabilities increased $1.3 billion, or 5 percent, between 2010 and 2011. The After-Employment Benefit Liability (78 percent of total liabilities) increased by $811 million; this liability includes amounts owed in the Foreign Service Disability and Retirement Fund and amounts due to Foreign Service Nationals for after-employment benefits. Accounts Payable and the International Organizations Liability increased by $388 million and $163 million, respectively.
USAID: Assets increased by 1 percent in FY 2011 over FY 2010. Fund Balance with Treasury (unspent appropriations) represents 86 percent of these total assets. The Agency's liabilities decreased 1 percent. Decreases in the Loan Guarantee Liability and non-Federal Accounts Payable were offset by an increase in Other Liabilities. Credit reform related payables to the U.S. Treasury account for 40 percent of overall liabilities.
|Fund Balance with Treasury||$40,415||$27,759|
|Property, Plant, and Equipment, Net||14,606||74|
|Accounts, Loans, and Interest Receivables, Net||652||3,487|
|Advances, Prepayments, Other Assets||1,705||996|
|After-Employment Benefit Liability||$19,425||$—|
|Liability for Capital Transfers to the General Fund of the Treasury||—||3,199|
|Loan Guaranty Liability||—||1,694|
|International Organizations Liabilities||1,658||—|
|All Other Liabilities||1,642||2,442|
|Cumulative Results of Operations||17,021||2,029|
|Total Net Position||48,936||23,231|
|Total Liabilities and Net Position||$73,811||$32,316|