USAID - FY 2005 PAR: Financial Section - NOTE 18. Schedule of Cost by Responsibility Segments

NOTE 18. Schedule of Cost by Responsibility Segments

The Schedule of Costs by Responsibility Segment categorizes costs and revenues by strategic and performance goals and responsibility segment.

A responsibility segment is the component that carries out a mission or major line of activity, and whose managers report directly to top management. The geographic and technical bureaus of USAID (below) meet the criteria of a responsibility segment. These bureaus directly support the Agency goals while the remaining bureaus and offices support the operations of these bureaus. To report the full cost of program outputs, the cost of support bureaus and offices are allocated to the outputs of the geographic and technical bureaus. Intra-agency eliminations are allocated to goals to reflect total goals costs.

FY 2005 Statement of Net Cost Responsibility Segments

Geographic Bureaus

Africa (AFR)
Asia and Near East (ANE)
Latin America and the Caribbean (LAC)
Europe and Eurasia (E&E)

Technical Bureaus

Democary, Conflict, and Humanitarian Assistance (DCHA)
Economic Growth, Agriculture, and Trade (EGAT)
Global Health (GH)

U.S. Agency for International Development
SCHEDULE OF COSTS BY RESPONSIBILITY SEGMENT
For the Year Ended September 30, 2005
(Dollars in Thousands)
Regional Stability
Goal	Africa	Asia & Near East	DCHA	EGAT	Europe & Eurasia	Global Health	Latin America & Caribbean	Combined Total	Intra-Agency Eliminations	Consolidated Total
Close, strong, and effective U.S. ties with allies
Gross Costs	$4,402	$377,598	$52,070	$4,922	$14,071	$–	$16,504	$469,568	$(74)	$469,494
Less: Earned Revenues	(6)	(185)	(51)	–	(15)	–	(28)	(286)	3	(283)
Net Program Costs	4,396	377,413	52,019	4,922	14,056	–	16,476	469,281	(70)	469,211
Existing and emergent regional conflicts are contained or resolved
Gross Costs	25,099	20,214	245,900	–	8,553	–	15,364	315,130	(33)	315,056
Less: Earned Revenues	(30)	(9)	(244)	–	(32)	–	(28)	(343)	4	(339)
Net Program Costs	25,068	20,205	245,656	–	8,520	–	15,336	314,787	(29)	314,757
Counterterrorism
Stable political and economic conditions
Gross Costs	(63)	887,960	–	–	–	–	–	887,897	(32)	887,865
Less: Earned Revenues	–	(417)	–	–	–	–	–	(417)	5	(412)
Net Program Costs	(63)	887,543	–	–	–	–	–	887,480	(27)	887,453
International Crime and Drugs
International trafficking in drugs, persons, and other illicit goods
Gross Costs	–	–	–	–	6,655	–	197,074	203,729	(138)	203,591
Less: Earned Revenues	–	–	–	–	(25)	–	(350)	(375)	4	(371)
Net Program Costs	–	–	–	–	6,630	–	196,724	203,354	(134)	203,220
States cooperate internationally to set and implement anti-drug and anti-crime standards, share financial and political burdens
Gross Costs	–	–	14,112	–	–	–	–	14,112	(6)	14,106
Less: Earned Revenues	–	–	(14)	–	–	–	–	(14)	–	(14)
Net Program Costs	–	–	14,098	–	–	–	–	14,098	(6)	14,092
Democracy and Human Rights
Develop transparent and accountable democratic institutions
Gross Costs	108,485	333,991	23,521	–	525,204	–	182,908	1,174,109	(211)	1,173,898
Less: Earned Revenues	(2,535)	(157)	(23)	–	(1,999)	–	(328)	(5,043)	64	(4,979)
Net Program Costs	105,950	333,833	23,498	–	523,205	–	182,580	1,169,066	(147)	1,168,919
Universal standards protect human rights
Gross Costs	–	6,927	5,061	–	–	–	11,090	23,078	(4)	23,074
Less: Earned Revenues	–	(3)	(5)	–	–	–	(20)	(28)	–	(28)
Net Program Costs	–	6,924	5,056	–	–	–	11,070	23,050	(4)	23,046
Economic Prosperity and Security
Enhanced food security and agricultural development
Gross Costs	224,083	35,863	1,098,365	72,320	–	–	71,462	1,502,093	(76)	1,502,017
Less: Earned Revenues	(307)	(19)	(4)	(202)	–	–	(130)	(661)	7	(654)
Net Program Costs	223,777	35,844	1,098,361	72,117	–	–	71,332	1,501,432	(69)	1,501,363
Increased trade and investment
Gross Costs	71,507	369,911	–	14,343	–	–	58,667	514,428	(49)	514,380
Less: Earned Revenues	(1,405)	(182)	–	(38)	–	–	(105)	(1,730)	23	( 1,707)
Net Program Costs	70,102	369,729	–	14,306	–	–	58,561	512,698	(25)	512,673
Institutions, laws, and policies foster private sector led growth
Gross Costs	38,375	975,242	–	77,455	457,304	–	114,675	1,663,051	(349)	1,662,702
Less: Earned Revenues	(52)	(460)	–	(2,419)	(1,722)	–	(198)	(4,850)	30	(4,820)
Net Program Costs	38,323	974,782	–	75,036	455,582	–	114,478	1,658,201	(319)	1,657,882
Secure and stable financial and energy markets
Gross Costs	–	177,550	–	11,224	73,659	–	844	263,277	(50)	263,227
Less: Earned Revenues	–	(64)	–		(279)	–	(1)	(345)	4	( 341)
Net Program Costs	–	177,486	–	11,224	73,379	–	843	262,932	(46)	262,887
Social and Environmental Issues
Broader access to quality education with an emphasis on primary school completion
Gross Costs	145,331	320,081	–	13,939	17,163	–	50,147	546,661	(101)	546,560
Less: Earned Revenues	(197)	(148)	–	(37)	(64)	–	(90)	(536)	6	( 530)
Net Program Costs	145,133	319,933	–	13,903	17,099	–	50,056	546,125	(95)	546,030
Improved global health
Gross Costs	741,509	644,726	285	–	186,977	1,371,087	252,312	3,196,895	(391)	3,196,504
Less: Earned Revenues	(1,021)	(307)	–	–	(710)	(43,319)	(455)	(45,799)	635	( 45,164)
Net Program Costs	740,488	644,419	285	–	186,267	1,327,768	251,857	3,151,096	243	3,151,340
Partnerships, initiatives, and implemented international treaties
Gross Costs	51,348	220,589	–	158,916	49,251	–	74,316	554,419	(118)	554,301
Less: Earned Revenues	(70)	(79)	–	(20,523)	(185)	–	(133)	(20,851)	171	(20,680)
Net Program Costs	51,278	220,509	–	138,392	49,066	–	74,183	533,568	53	553,621
Humanitarian Response
Effective protection, assistance, and durable solutions for refugees
Gross Costs	58,626	46,102	398,844	–	46,321	–	45,505	595,398	(182)	595,216
Less: Earned Revenues	(66)	(1)	(392)	–	(176)	–	(82)	(718)	8	(710)
Net Program Costs	58,560	46,101	398,452	–	46,144	–	45,423	594,680	(174)	594,506
Improved capacity of host countries to reduce vulnerabilities to disasters
Gross Costs	8,060	19,725	16,796	461,354	7,462	–	79,880	593,276	(37)	593,238
Less: Earned Revenues	(10)	(9)	(17)	(193,809)	(28)	–	(143)	(191,945)	906	(191,039)
Net Program Costs	8,051	19,715	16,778	267,545	7,433	–	79,736	401,330	869	402,199
Management and Organizational Excellence
A high performing, well-trained, and diverse workforce
Gross Costs	–	–	–	10,682	–	–	–	10,682	(12)	10,670
Less: Earned Revenues	–	–	–	(28)	–	–	–	(28)	1	(27)
Net Program Costs	–	–	–	10,653	–	–	–	10,653	(11)	10,643
Customer-oriented, innovative delivery of administrative and information services
Gross Costs	–	–	–	594	–	–	–	594	(2)	592
Less: Earned Revenues	–	–	–	(2)	–	–	–	(2)	–	(2)
Net Program Costs	–	–	–	592	–	–	–	592	(2)	590
Integrated budgeting, planning, and performance management; effective financial management; and demonstrated financial accountability.
Gross Costs	–	–	–	2,149	–	–	–	2,149	(5)	2,144
Less: Earned Revenues	–	–	–	(6)	–	–	–	(6)	–	(6)
Net Program Costs	–	–	–	2,143	–	–	–	2,143	(5)	2,138
Modernized, secure, and high quality information technology management and infrastructure that meet critical business requirements.
Gross Costs	1,283	–	–	–	–	–	–	1,281	(2)	1,281
Less: Earned Revenues	(2)	–	–	–	–	–	–	(2)	–	(2)
Net Program Costs	1,281	–	–	–	–	–	–	1,281	(2)	1,279
Public Diplomacy and Public Affairs
American understanding and support for U.S. foreign policy
Gross Costs	–	–	–	–	–	–	–	–	–	–
Less: Earned Revenues	–	–	–	–	–	–	–	–	–	–
Net Program Costs	–	–	–	–	–	–	–	–	–	–
Net Costs of Operations	$1,472,345	$4,434,437	$1,854,204	$610,834	$1,387,382	$1,327,768	$1,168,655	$12,255,626	$–	$12,255,626

Note: The Total Earned Revenue by strategic goals on Notes 17 and 18 are slightly off from the Consolidated and Consolidating Statement of Net Cost. Some public earned revenue could not be mapped to a specific goal. Since the amount was immaterial, it was allocated amongst the goals with the largest amounts of public earned revenue i.e., Economic Prosperity and Security, Social and Environmental Issues and Humanitarian Response. Pre-allocatoin, these goals collectively made up approximately 99% of the Total Public Earned revenue.