Principal Financial Statements: Combined Statement of Budgetary Resources

Bureau of the Comptroller and Global Financial Services
Report
November 17, 2014




Department of State Combined Statement of Budgetary Resources (Note 16)
(dollars in millions)
For the Year Ended September 30, 2014 2013
Budgetary Resources:    
Unobligated balance, brought forward, October 1 $21,873 $17,481
Adjustment to unobligated balance brought forward, October 1 (+ or -) 22 (19)
Unobligated balance brought forward, October 1, as adjusted 21,895 17,462
Recoveries of prior year unpaid obligations 1,670 1,717
Other changes in unobligated balance (+ or -) (583) (477)
Unobligated balance from prior year budget authority, net 22,982 18,702
Appropriations (discretionary and mandatory) 30,424 31,467
Borrowing authority (discretionary and mandatory) 1 1
Contract authority (discretionary and mandatory)
Spending authority from offsetting collections (discretionary and mandatory) 11,064 10,394
Total Budgetary Resources $64,471 $60,564

Status of Budgetary Resources:
   
Obligations Incurred $43,127 $38,691
Unobligated balance, end of year:    
Apportioned 19,147 20,009
Exempt from apportionment 368 354
Unapportioned 1,829 1,510
Total unobligated balance, end of year 21,344 21,873
Total Budgetary Resources $64,471 $60,564

Change in Obligated Balance:
   
Unpaid obligations, brought forward, Oct 1 (gross) $26,664 $27,543
Adjustments to unpaid obligations, start of year (+ or -) (71) 148
Obligations incurred 43,127 38,691
Outlays (gross) (-) (41,339) (38,001)
Actual transfers, unpaid obligations (net) (+ or -)
Recoveries of prior year unpaid obligations (-) (1,670) (1,717)
Unpaid obligations, end of year $26,711 $26,664

Uncollected payments:
   
Uncollected payments, Federal sources, brought forward, October 1 (-) (872) (784)
Adjustment to uncollected payments, Federal sources, start of year (+ or -) 4
Change in uncollected payments, Federal sources (+ or -) 489 (88)
Actual transfers, uncollected payments from Federal source (net) (+ or -)
Uncollected payments, Federal sources, end of year (-) $(379) $(872)
Memorandum (non-add) entries:    
Obligated balance, start of year (+ or -) $25,725 $26,907
Obligated balance, end of year (net) $26,332 $25,792

Budget Authority and Outlays, Net:
   
Budget authority, gross (discretionary and mandatory) $41,489 $41,862
Actual offsetting collections (discretionary and mandatory) (-) (11,520) (10,327)
Change in uncollected customer payments from Federal sources
(discretionary and mandatory) (+ or -)
489 (88)
Budget authority, net (discretionary and mandatory) $30,458 $31,447

Outlays, gross (discretionary and mandatory)
41,339 38,001
Actual offsetting collections (discretionary and mandatory) (-) (11,520) (10,327)
Outlays, net (discretionary and mandatory) 29,819 27,674
Distributed offsetting receipts (-) (388) (452)
Agency outlays, net (discretionary and mandatory) $29,431 $27,222

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