USAID - FY 2005 PAR: Financial Section - Required Supplementary Information

Required Supplementary Information

Intragovernmental Assets:

U.S. Agency for International Development
REQUIRED SUPPLEMENTARY INFORMATION: INTRAGOVERNMENTAL ASSETS
As of September 30, 2005
(Dollars in Thousands)
Agency	Fund Balance with Treasury	Accounts Receivable, Net	Advances and Prepayments	Totals
Treasury	$17,503,843	$–	$–	$17,503,843
Dept of Agriculture	–	819,928	3,026	822,954
Dept of Commerce	–	–	532	532
Dept of State	–	–	18,197	18,197
Other	–	3,005	8,821	11,826
Total	$17,503,843	$822,934	$30,575	$18,357,352

Intragovernmental Liabilities:

U.S. Agency for International Development
REQUIRED SUPPLEMENTARY INFORMATION: INTRAGOVERNMENTAL LIABILITIES
As of September 30, 2005
(Dollars in Thousands)
Agency	Due to Treasury	Accounts Payable	Debt	Other	Totals
Treasury	$5,311,661	$3,259	$422,602	$12,546	$5,750,068
GSA	–	9,730	–	–	9,730
Dept of Agriculture	–	4,285	–	–	4,285
Dept Dept of Labor State	–	(2,814)	–	–	(2,814)
Dept of Health and Human Services	–	7,830	–	–	7,830
Other	–	1,941	–	17,964	19,905
Total	$5,311,661	$24,232	$422,602	$30,510	$5,789,005

Intragovernmental earned revenues and related costs:

USAID's intragovernmental earned revenues are not greater than $500 million. As such, intragovernmental earned revenues and related costs by trading partner are not required to be reported.

U.S. Agency for International Development
REQUIRED SUPPLEMENTARY INFORMATION: SCHEDULE OF BUDGETARY RESOURCES
For the period ended September 30, 2005
	Operating	Program							Credit- Financing	Other	Alocations to Other Agencies	Consolidated Total
	1000	1010	1021	1029	1035	1037	1093	1095
Budgetary Resources
Budget Authority
Appropriations Received	$642,400	$396,600	$1,460,000	$656,000	$578,000	$42,500	$630,994	$1,550,000	$–	$4,152,556	$7,535	$10,116,585
Borrowing Authority (Note 20)	–	–	–	–	–	–	–	–	310,947	–	2,000	312,947
Net Transfers	1,969	(142,482)	(3,110)	(183,919)	30,603	–	(160,033)	30,989	–	775,202	241,300	590,519
Other	–	–	–	–	–	–	–	–	–	–	–	–
Total Budget Authority	644,369	254,118	1,456,890	472,081	608,603	42,500	470,961	1,580,989	310,947	4,927,758	250,835	11,020,051
Unobligated Balance:
Beginning of Period	71,106	95,440	55,721	–	201,168	–	145,304	238,910	1,001,713	1,205,208	423,168	3,439,036
Net Transfers, Actual	–	–	–	–	–	–	–	–	–	656	(864,907)	(864,251)
Total Unobligated Balance	71,106	95,440	55,721	–	201,168	–	145,304	238,910	1,001,713	1,207,162	(441,739)	2,574,785
Spending Authority from Offsetting Collections:
Earned
Collected	5,260	6	1,576	–	2,221	–	1,810	4,667	558,897	1,288,903	1,501	1,864,841
Receivable from Federal Sources	–	–	–	–	–	–	–	–	–	–	351	351
Change in Unfilled Customer Orders
Advance Received	–	–	–	–	–	–	–	–	–	–	–	–
Anticipated for Rest of Year, Without Advances	2,064	–	279	–	489	–	–	–	–	189	–	3,021
Subtotal	7,324	6	1,855	–	2,710	–	1,810	4,667	558,897	1,289,092	1,852	1,868,213
Recoveries of Prior-Year Obligations	14,664	9,996	17,626	–	15,754	–	47,372	2,554	–	22,110	1,008,420	1,138,496
Permanently Not Available	(5,393)	(3,637)	(11,711)	–	(3,104)	–	(4,730)	(12,400)	–	(1,738,284)	–	(1,779,259)
Total Budgetary Resources	732,070	355,923	1,520,381	472,081	825,131	42,500	660,717	1,814,720	1,871,557	5,707,838	819,368	14,822,286
Status of Budgetary Resources:
Obligations Incurred (Note 20):
Direct	672,791	284,525	1,387,550	437,767	745,707	42,500	481,988	1,616,947	709,517	3,391,186	695,831	10,466,309
Reimbursible	7,323	6	1,855	–	2,710	–	1,810	4,667	–	40,841	–	59,212
Subtotal	680,114	284,531	1,389,405	437,767	748,417	42,500	483,798	1,621,614	709,517	3,432,027	695,831	10,525,521
Unobligated Balances - Available	51,236	70,872	129,809	34,314	76,271	–	176,857	193,110	1,162,040	2,271,956	120,731	4,287,196
Unobligated Balances - Unavailable	720	520	1,167	–	443	–	62	(4)	–	3,855	2,806	9,569
Total, Status of Budgetary Resources	732,070	355,923	1,520,381	472,081	825,131	42,500	660,717	1,814,720	1,871,557	5,707,838	819,368	14,822,286
Relationship of Obligations to Outlays:
Obligated Balance, Net, Beginning of Period (Note 20)	164,482	452,415	2,630,507	–	379,666	–	544,004	2,073,456	11,031	3,312,583	1,267,439	10,835,583
Obligated Balance, Transferred, Net	–	–	–	–	–	–	–	–	–	–	–	–
Obligated Balance, Net, End of Period
Accounts Receivable	(225)	–	–	–	–	–	–	–	–	(3,467)	–	(3,692)
Unfilled Customer Orders From Federal Sources	(3,955)	–	(279)	–	(489)	–	–	–	–	(2,891)	–	(7,614)
Undelivered Orders	(35,560)	105,350	1,910,639	432,078	355,589	–	314,452	1,603,568	2,768	3,194,628	3,528	7,887,040
Accounts Payable	226,368	148,146	575,132	1,816	275,245	–	235,947	365,919	520	574,185	–	2,403,278
Outlays:
Disbursements	641,239	473,453	1,516,515	3,873	481,496	42,500	430,031	1,723,028	717,260	2,959,856	3,528	8,992,779
Collections	(5,260)	(6)	(1,576)	–	(2,221)	–	(1,810)	(4,667)	(558,897)	(1,288,903)	–	(1,863,340)
Subtotal	635,979	473,447	1,514,939	3,873	479,275	42,500	428,221	1,718,361	158,363	1,670,953	3,528	7,129,439
Less: Offsetting Receipts	–	–	–	–	–	–	–	–	–	(195,568)	–	(195,568)
Net Outlays	$635,979	$473,447	$1,514,939	$3,873	$479,275	$42,500	$428,221	$1,718,361	$158,363	$1,475,385	$3,528	$6,933,871

MAJOR FUNDS
Operating Funds
1000	Operating Expenses of USAID
Program Funds
1010	Special Assistance Initiatives
1021	Development Assistance
1029	Tsunami Relief and Reconstruction Fund
1035	International Disaster Assistance
1037	Economic Support Fund
1093	Assistance for the N.I.S. Of The Former Soviet Union
1095	Child Survival and Disease Programs Funds

CREDIT-FINANCING FUNDS
4119	Israel Guarantee Financing Fund
4137	Direct Loan Financing Fund
4266	DCA Financing Fund
4342	MSED Direct Loan Financing Fund
4343	MSED Guarantee Financing Fund
4344	UE Financing Fund
4345	Ukraine Financing Fund

OTHER FUNDS
Operating Funds
1007	Operating Expenses of USAID Inspector General
1036	Foreign Service Retirement and Disability Fund
Program Funds
1012	Sahel Development Program
1014	Africa Development Assistance
1023	Food and Nutrition Development Assistance
1024	Population and Planning & Health Dev. Asst.
1025	Education and Human Resources, Dev. Asst.
1027	Transition Initiatives
1028	Global Fund to Fight HIV / AIDS
1038	Central American Reconciliation Assistance
1040	Sub-Saharan Africa Disaster Assistance
1096	Latin American/Caribbean Disaster Recovery
1500	Demobilization and Transition Fund
Trust Funds
8342	Foreign Natl. Employees Separation Liability Fund
8502	Tech. Assist. - U.S. Dollars Advance from Foreign
8824	Gifts and Donations
Credit Program Funds
0400	MSED Program Fund
0401	UE Program Fund
0402	Ukraine Program Fund
1264	DCA Program Fund
4103	Economic Assistance Loans - Liquidating Fund
4340	UE Guarantee Liquidating Fund
4341	MSED Direct Loan Liquidating Fund
5318	Israel Admin Expense Fund
Revolving Funds
4175	Property Management Fund
4513	Working Capital Fund
4590	Acquisition of Property, Revolving Fund

ALLOCATIONS TO OTHER AGENCIES
1000	Operating Expenses of USAID
1010	Special Assistance Initiatives
1014	Africa Development Assistance
1021	Development Assistance
1027	Transition Initiatives
1032	Peacekeeping Operations
1035	International Disaster Assistance
1037	Economic Support Fund
1093	Assistance for the N.I.S. Of The Former Soviet Union
1095	Child Survival and Disease Programs Funds
1096	International Organizations + Programs
1500	Demobilization and Transition Fund