Combined Schedule of Spending

Bureau of the Comptroller and Global Financial Services
Report
November 16, 2015




The Combined Schedule of Spending (SOS) presents an overview of how much money is available to spend and how or on what that money was spent. The term "spend", as used in this report, means obligated. Obligation means a legally binding agreement that will result in outlays, immediately or in the future. In layman's terms, obligations are incurred when you place an order, sign a contract, award a grant, purchase a service, or take other actions that require the Government to make payments to the public or from one Government account to another. It does not equate to expenses as reported in the Statement of Net Cost. The data used to prepare this report is the same underlying data used to prepare the Combined Statement of Budgetary Resources (SBR).

The Office of Management and Budget (OMB) makes available a searchable website, www.USAspending.gov, that provides information on Federal awards of contracts and grants and is accessible to the public at no cost. When comparing USAspending.gov data to the SOS one must take into account that the website has a fundamentally different purpose and, as such, there are differences that include but are not limited to personnel compensation, travel, utilities and leases, intra-departmental and interagency spending, and various other categories of financial awards. As a result, USAspending.gov data will differ from the Combined Schedule of Spending.

The Department's total resources for the year were $65.9 billion of which $42.7 billion were spent as below.

Combined Schedule of Spending
(dollars in millions)
For the
Year Ended
September 30,
2015 2014
  Administration of Foreign Affairs International Organizations International Commissions Foreign Assistance Other Total Total
What Money is Available to Spend?              
Total Resources $35,931 $3,801 $216 $2,748 $23,202 $65,898 $64,471
Less Amount Available but Not Agreed to be Spent 9,991 318 76 883 10,053 21,321 19,515
Less Amount Not Available to be Spent 1,321 11 17 263 293 1,905 1,829
Total Amounts Agreed to be Spent $24,619 $3,472 $123 $1,602 $12,856 $42,672 $43,127

How was the Money Spent/Issued?
             
Personnel Compensation
and Benefits
$7,223 $— $26 $10 $298 $7,557 $7,097
Contractual Services and Supplies 11,989 59 614 2,173 14,835 14,768
Acquisition of Assets 2,101 5 116 2,222 2,776
Grants and Fixed Charges 1,773 3,461 37 850 9,552 15,673 16,717
Other 1,533 11 1 123 717 2,385 1,769
Total Amounts Agreed to be Spent $24,619 $3,472 $123 $1,602 $12,856 $42,672 $43,127

Who did the Money Go To?
             
Federal Agencies $9,272 $— $7 $285 $1,164 $10,728 $14,757
For Profit 6,872 18 49 419 284 7,642 8,721
Grantees and Non Profits 1,018 3,454 37 870 9,536 14,915 13,748
Individuals 4,213 4 10 304 4,531 4,842
Other 3,244 26 18 1,568 4,856 1,059
Total Amounts Agreed to be Spent $24,619 $3,472 $123 $1,602 $12,856 $42,672 $43,127