Note 14. Funds from Dedicated Collections

Bureau of the Comptroller and Global Financial Services
November 21, 2017



Funds from Dedicated Collections are financed by specifically identified revenues, often supplemented by other financing sources, which remain available over time. These specifically identified revenues and other financing sources are required by statute to be used for designated activities or purposes, and must be accounted for separately from the Government’s general revenues. There are no intra-departmental transactions between the various funds from dedicated collections.

The Department administers nine funds from dedicated collections as listed below.

Funds from Dedicated Collections
Treasury Fund Symbol Description Statute
19X5515 H-1B and L Fraud Prevention and Detection 118 Stat. 3357
19X8166 American Studies Endowment Fund 108 Stat. 425
19X8167 Trust Funds 22 U.S.C. 1479
19X8271 Israeli Arab Scholarship Programs 105 Stat. 696, 697
19X8272 Eastern Europe Student Exchange Endowment Fund 105 Stat. 699
19X8813 Center for Middle Eastern-Western Dialogue Trust Fund 118 Stat. 84
19X8821 Unconditional Gift Fund 22 U.S.C. 809, 1046
19X8822 Conditional Gift Fund 22 U.S.C. 809, 1046
95X8276 Eisenhower Exchange Fellowship Program Trust Fund Public Law No. 101-454

The table below displays the dedicated collection amounts as of September 30, 2017 and 2016 (dollars in millions).

Dedicated Collection Amounts
As of September 30, 2017 and 2016
(dollars in millions)
  2017 2016
Balance Sheet as of September 30    
Fund Balance with Treasury $177 $173
Investments 50 47
Other Assets 95 96
Total Assets $322 $316

Net Position:
Cumulative Results of Operations $322 $316
Total Liabilities and Net Position $322 $316

Statement of Net Cost for the Year Ended September 30
Gross Program Costs $54 $74
Less: Earned Revenues
Net Program Costs 54 74
Net Cost of Operations $54 $74

Statement of Changes in Net Position for the Year Ended September 30
Net Position Beginning of Period $316 $323
Budgetary Financing Sources 60 67
Net Cost of Operations (54) (74)
Change in Net Position 6 (7)
Net Position End of Period $322 $316