Note 17. Statement of Budgetary Resources

FY 2007 Financial Report
Bureau of Resource Management
November 2007
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, 2007 and 2006. 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 2007 and 2006, the Department received approximately $31.0 billion and $26.4 billion in budgetary resources, respectively, primarily consisting of the following:

Budgetary Resources Received
For Fiscal Years 2007 and 2006
Source of Budgetary Resources 2007 2006
Budget Authority:    
Direct or related appropriations $17.7 billion $16.1 billion
Authority financed from Trust Funds   1.3 billion   1.3 billion
Spending authority from providing goods and services   6.8 billion   4.4 billion
Unobligated Balances - Beginning of Year   5.2 billion   4.3 billion
Other   —
single underline
  0.3 billion
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Total Budgetary Resources $31.0 billion
double underline
$26.4 billion
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The Department received permanent indefinite appropriations of $41.4 million and $42.5 million for 2007 and 2006, 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. The amount of budgetary resources obligated for undelivered orders for all activities as of September 30, 2007 and 2006 was approximately $13.4 billion and $10.2 billion, respectively. This includes amounts of $419 million for September 30, 2007 and $396 million for September 30, 2006, pertaining to revolving funds, trust funds, and substantial commercial activities.

Information on U.S. Government agencies' budgets is reported in the Budget of the United States Government, Fiscal Year 2009 - 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. Amounts shown on the 2007 Statement of Budgetary Resources will differ from "2007 Actual" reported in the P&F Schedules for the Department's accounts as detailed in the schedule on the next page.

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, Foreign Assistance, 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.

 

P&F Schedules Differences with Statement of Budgetary Resources for FY 2007
  Budget Authority Unobligated Balance
Beginning
of Year
Unobligated Balance
End of Year
Obligations Incurred Obligated Balance
Beginning
of Year
Obligated Balance
End of Year
Net
Outlays
Offsetting Receipts
International Security Assistance Programs 1,186 273   402 1,194    837   992    969     —
Undelivered Orders Adjustment     —   —     —     —      —     —      —     —
Expired Accounts Unobligated Balances     — 363   287   118  2,778   946  1,760     —
Undistributed Offsetting Receipts     —
single underline
  —
single underline
    —
single underline
    — 
single underline
    —
single underline
    — 
single underline
    —
single underline
1,069
single underline
Total FY 2007 Differences 1,186
double underline
636
double underline
  689
double underline
1,312 
double underline
3,615
double underline
1,938 
double underline
2,729
double underline
1,069
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P&F Schedules Differences with Statement of Budgetary Resources for FY 2006
  Budget Authority Unobligated Balance
Beginning
of Year
Unobligated Balance
End of Year
Obligations Incurred Obligated Balance
Beginning
of Year
Obligated Balance
End of Year
Net
Outlays
Offsetting Receipts
International Security Assistance Programs 1,211 446   356 1,442    854   860  1,321     —
Undelivered Orders Adjustment     —   —   397  (187)     —  (397)     —     —
Expired Accounts Unobligated Balances     — 232   291   262  1,475   600    703     —
Undistributed Offsetting Receipts     —
single underline
  —
single underline
    —
single underline
    — 
single underline
    —
single underline
    — 
single underline
    —
single underline
  861
single underline
Total FY 2006 Differences 1,211
double underline
678
double underline
1,044
double underline
1,517 
double underline
2,329
double underline
1,063 
double underline
2,024
double underline
  861
double underline

 

The Statement of Budgetary Resources includes amounts the Department received in 2006 and 2005 to administer programs related to International Security Assistance. Amounts for these programs are not directly presented under the Department in the Appendix, but are reported in the Appendix under the section titled International Assistance Programs. In addition, the Statement of Budgetary Resources includes amounts of unavailable unobligated and obligated balances (primarily for expired annual accounts) that will not be reported in the Appendix. These unavailable unobligated balances in expired accounts (2005 and prior) remain available for adjustment, liquidation of obligations and other purposes authorized by law, until such accounts are closed as required by law 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.

 


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