Required Supplementary Information

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




Combining Schedule of Budgetary Resources

Department of State Combining Schedule of Budgetary Resources
For the Year Ended September 30, 2014
(dollars in millions)
  Administration
of Foreign
Affairs
International Organizations International Commissions Foreign Assistance Other Total
Budgetary Resources:            
Unobligated balance brought forward, October 1 $10,549 $269 $82 $793 $10,180 $21,873
Adjustment to unobligated balance brought forward, October 1 5 (4) 21 22
Unobligated balance brought forward, October 1, as adjusted 10,554 269 78 793 10,201 21,895
Recoveries of prior year unpaid obligations 1,141 16 5 90 418 1,670
Other changes in unobligated balance 2 (9) (1) 139 (714) (583)
Unobligated balance from prior year budget authority, net 11,697 276 82 1,022 9,905 22,982
Appropriations (discretionary and mandatory) 12,463 3,106 127 1,524 13,204 30,424
Borrowing authority (discretionary and mandatory) 1 1
Contract authority (discretionary and mandatory)
Spending authority from offsetting collections (discretionary and mandatory) 10,975 8 41 40 11,064
Total Budgetary Resources $35,136 $3,382 $217 $2,587 $23,149 $64,471
Status of Budgetary Resources:            
Obligations incurred $24,625 $3,202 $148 $1,601 $13,551 $43,127
Unobligated balance, end of year:            
Apportioned 8,975 174 64 798 9,136 19,147
Exempt from apportionment 368 368
Unapportioned 1,168 6 5 188 462 1,829
Unobligated balance, end of year 10,511 180 69 986 9,598 21,344
Total Status of Budgetary Resources $35,136 $3,382 $217 $2,587 $23,149 $64,471
Change in Obligated Balance:            
Unpaid Obligations:            
Unpaid obligations, brought forward, Oct 1 (gross) $12,618 $317 $80 $1,930 $11,719 $26,664
Adjustments to unpaid obligations, start of year (+ or -) (71) (71)
Obligations incurred 24,625 3,202 148 1,601 13,551 43,127
Outlays (gross) (-) (22,805) (3,241) (131) (2,021) (13,141) (41,339)
Actual transfers, unpaid obligations (net) (+ or -)
Recoveries of prior year unpaid obligations (-) (1,141) (16) (5) (90) (418) (1,670)
Unpaid obligations, end of year (gross) $13,297 $262 $92 $1,420 $11,640 $26,711
Uncollected payments:            
Uncollected customer payments from Federal sources, brought forward, October 1 (-) $(782) $— $(7) $(1) $(82) $(872)
Adjustments to uncollected payments, Federal sources, start of year (+ or -) (Note 28) 4 4
Change in uncollected customer payments from Federal sources (+ or -) 458 (1) 32 489
Actual transfers, uncollected payments from Federal source (net) (+ or -)
Uncollected customer payments from Federal sources, end of year (-) $(324) $— $(4) $(1) $(50) $(379)
Memorandum (non-add) entries:            
Obligated balance, start of year (+ or -) 11,836 317 77 1,929 11,566 25,725
Obligated balance, end of year (+ or -) 12,973 262 88 1,419 11,590 26,332
Budget Authority and Outlays, Net:            
Budget authority, gross (discretionary and mandatory) $23,439 $3,106 $135 $1,565 $13,244 $41,489
Actual offsetting collections (discretionary and mandatory) (-) (11,400) (7) (41) (72) (11,520)
Change in uncollected customer payments from Federal sources (discretionary and mandatory) (+ or -) 458 (1) 32 489
Anticipated offsetting collections (discretionary and mandatory) (+ or -)
Budget authority, net (discretionary and mandatory) 12,497 3,106 127 1,524 13,204 30,458
Outlays, gross (discretionary and mandatory) 22,805 3,241 131 2,021 13,141 41,339
Actual offsetting collections (discretionary and mandatory) (-) (11,400) (7) (41) (72) (11,520)
Outlays, net (discretionary and mandatory) 11,405 3,241 124 1,980 13,069 29,819
Distributed offsetting receipts (-) (388) (388)
Agency outlays, net (discretionary and mandatory) $11,017 $3,241 $124 $1,980 $13,069 $29,431

Deferred Maintenance for the Fiscal Year Ended
September 30, 2014

The Department occupies more than 3,014 government-owned or long-term leased real properties at more than 270 overseas locations and IBWC. It uses a condition assessment survey method to evaluate the asset's condition, and determine the repair and maintenance requirements for its overseas buildings and IBWC properties.

SFFAS No. 6, Accounting for Property, Plant, and Equipment, requires that deferred maintenance (measured using the condition survey method) and the description of the requirements or standards for acceptable operating condition be disclosed. Fundamentally, the Department considers all of its overseas facilities to be in an "acceptable condition" in that they serve their required mission. Adopting standard criteria for a classification of acceptable condition is difficult due to the complex environment in which the Department operates.

From a budgetary perspective, funding for maintenance and repair has been insufficient in the past. As a result, the Department has identified current maintenance and repair backlogs of $180 million in 2014 and $148 million in 2013 for buildings and facilities-related equipment and heritage assets that have not been funded.

Heritage Assets

The condition of the Department's heritage assets is based on professional conservation standards. The Department performs periodic condition surveys to ensure heritage assets are documented and preserved for future generations. Once these objects are conserved, regular follow-up inspections and periodic maintenance treatments are essential for their preservation. The categories of condition are Poor, Good, and Excellent.

Condition of Heritage Assets
As of September 30, 2014
Category Number of Assets Condition
Diplomatic Reception Rooms Collection 1,732 Good to Excellent
Art Bank Program 2,500 Good to Excellent
Art in Embassies Program 1,070 Good to Excellent
Cultural Heritage Collection 18,206 Good to Excellent
Library Rare & Special Book Collection 1,112 Poor to Good
Secretary of State's Register of Culturally Significant Property 26 Poor to Excellent
U.S. Diplomacy Center 3,088 Good to Excellent
Blair House 2,619 Good to Excellent