USAID - FY 2006 PAR: Financial Section - NOTE 17. Intragovernmental Costs and Exchange Revenue

NOTE 17. Intragovernmental Costs and Exchange Revenue

The Consolidated Statement of Net Cost reports the Agency’s gross costs less earned revenues to arrive at net cost of operations by strategic goals, as of September 30, 2006. These goals are consistent with USAID’s Strategic Planning Framework.

In fourth quarter FY 2006, as part of the annual certification process for mapping strategic objectives to performance goals, strategic objectives assigned to performance goals under Homeland Security strategic goal were reassigned to performance goals under the Regional Stability strategic goal. Thus the Homeland Security goal is not effective for FY 2006 cost reporting.

Also, the format of the Consolidated Statement of Net Cost is new for FY 2006 and is consistent with OMB Circular A-136 guidance.

Note 17 shows the value of exchange transactions between USAID and other Federal entities as well as non-Federal entities. These are also categorized by strategic goals and responsibility segments. Responsibility Segments are defined in Note 18.

Intragovernmental costs and exchange revenue sources relate to transactions between USAID and other Federal entities. Public costs and exchange revenues on the other hand relate to transactions between USAID and non-Federal entities.

U.S. Agency for International Development
INTRAGOVERNMENTAL COSTS AND EXCHANGE REVENUE BY RESPONSIBILTY SEGMENT
For the Years Ended September 30, 2006 and 2005
(Dollars in Thousands)
Regional Stability
Goal	Africa	Asia & Near East	DCHA	EGAT	Europe & Eurasia	Global Health	Latin America & Caribbean	Intra-Agency Eliminations	2006 Total	2005 Total
Intragovernmental Costs	$1,377	$6,131	$8,408	$4,143	$4,311	$–	$3,796	$(175)	$27,991	$29,095
Public Costs	23,128	297,141	202,663	1,956	96,427	–	21,404	–	642,719	755,496
Total Program Costs	24,505	303,272	211,071	6,099	100,738	–	25,200	(175)	670,710	784,590
Intragovernmental Earned Revenue	(71)	(314)	(337)	(22)	(210)	–	(63)	25	(992)	(507)
Public Earned Revenue	10	44	38	3	29	–	9	–	133	(115)
Total Earned Revenue	(61)	(270)	(299)	(19)	(181)	–	(54)	25	(859)	(622)
Net Program Costs	24,444	303,002	210,772	6,080	100,557	–	25,146	(150)	669,851	783,968
Counterterrorism
Intragovernmental Costs	87	20,805	–	–	–	–	–	(131)	20,761	8,631
Public Costs	1,230	618,980	–	–	–	–	–	–	620,210	879,234
Total Program Costs	1,317	639,785	–	–	–	–	–	(131)	640,971	887,866
Intragovernmental Earned Revenue	(5)	(580)	–	–	–	–	–	15	(570)	(336)
Public Earned Revenue	1	80	–	–	–	–	–	–	81	(76)
Total Earned Revenue	(4)	(500)	–	–	–	–	–	15	(489)	(412)
Net Program Costs	1,313	639,285	–	–	–	–	–	(116)	640,482	887,453
International Crime and Drugs
Intragovernmental Costs	–	–	864	–	294	–	4,542	(35)	5,665	39,280
Public Costs	–	–	5,020	–	4,497	–	85,414	–	94,931	178,417
Total Program Costs	–	–	5,884	–	4,791	–	89,956	(35)	100,596	217,697
Intragovernmental Earned Revenue	–	–	(10)	–	(15)	–	(244)	7	(262)	(313)
Public Earned Revenue	–	–	1	–	2	–	30	–	33	(71)
Total Earned Revenue	–	–	(9)	–	(13)	–	(214)	7	(229)	(384)
Net Program Costs	–	–	5,875	–	4,778	–	89,742	(28)	100,367	217,312
Democracy and Human Rights
Intragovernmental Costs	14,660	6,565	1,516	–	18,541	–	8,242	(308)	49,216	58,426
Public Costs	92,322	414,327	19,230	–	291,605	–	150,680	–	968,164	1,138,546
Total Program Costs	106,982	420,892	20,746	–	310,146	–	158,922	(308)	1,017,380	1,196,972
Intragovernmental Earned Revenue	(1,021)	(318)	(1,460)	–	(858)	–	(389)	101	(3,945)	(4,516)
Public Earned Revenue	42	44	4	–	119	–	54	–	263	(491)
Total Earned Revenue	(979)	(274)	(1,456)	–	(739)	–	(335)	101	(3,682)	(5,007)
Net Program Costs	106,003	420,618	19,290	–	309,407	–	158,587	(207)	1,013,698	1,191,966
Economic Prosperity and Security
Intragovernmental Costs	51,233	63,612	976	(26,004)	43,039	–	24,789	(980)	156,665	126,206
Public Costs	273,096	1,620,042	867,780	124,813	300,069	–	186,016	–	3,371,816	3,816,120
Total Program Costs	324,329	1,683,654	868,756	98,809	343,108	–	210,805	(980)	3,528,481	3,942,326
Intragovernmental Earned Revenue	(1,068)	(2,235)	(2)	(7,275)	(869)	–	(461)	297	(11,613)	(4,500)
Public Earned Revenue	124	196	–	(1,309)	120	–	(70)	–	(939)	(3,023)
Total Earned Revenue	(944)	(2,039)	(2)	(8,584)	(749)	–	(531)	297	(12,552)	(7,523)
Net Program Costs	323,385	1,681,615	868,754	90,225	342,359	–	210,274	(683)	3,515,929	3,934,803
Social and Environmental Issues
Intragovernmental Costs	87,448	32,642	11	19,254	17,000	57,682	25,727	(1,491)	238,273	189,105
Public Costs	1,000,862	1,225,052	272	197,380	170,288	699,205	249,970	–	3,543,029	4,108,261
Total Program Costs	1,088,310	1,257,694	283	216,634	187,288	756,887	275,697	(1,491)	3,781,302	4,297,366
Intragovernmental Earned Revenue	(3,048)	(1,107)	(1)	(67,834)	(535)	(57,777)	(713)	3,262	(127,753)	(57,065)
Public Earned Revenue	423	154	–	(57,976)	70	96	99	–	(57,134)	(9,461)
Total Earned Revenue	(2,625)	(953)	(1)	(125,810)	(465)	(57,681)	(614)	3,262	(184,887)	(66,526)
Net Program Costs	1,085,685	1,256,741	282	90,824	186,823	699,206	275,083	1,771	3,596,415	4,230,839
Humanitarian Response
Intragovernmental Costs	3,646	4,342	81,063	–	1,226	–	5,328	(594)	95,011	59,672
Public Costs	36,654	98,095	473,538	–	17,025	–	82,649	–	707,961	1,128,782
Total Program Costs	40,300	102,437	554,601	–	18,251	–	87,977	(594)	802,972	1,188,454
Intragovernmental Earned Revenue	(134)	(73)	(667)	–	(60)	–	(259)	30	(1,163)	(64,329)
Public Earned Revenue	19	10	92	–	8	–	36	–	165	(129,491)
Total Earned Revenue	(115)	(63)	(575)	–	(52)	–	(223)	30	(998)	(193,820)
Net Program Costs	40,185	102,374	554,026	–	18,199	–	87,754	(564)	801,974	994,634
Management and Organizational Excellence
Intragovernmental Costs	1,647	–	–	2,454	–	–	–	(25)	4,076	5,709
Public Costs	349	–	–	10,640	–	–	–	–	10,989	8,978
Total Program Costs	1,996	–	–	13,094	–	–	–	(25)	15,065	14,686
Intragovernmental Earned Revenue	(9)	–	–	(59)	–	–	–	2	(66)	(30)
Public Earned Revenue	1	–	–	8	–	–	–	–	9	(7)
Total Earned Revenue	(8)	–	–	(51)	–	–	–	2	(57)	(37)
Net Program Costs	1,988	–	–	13,043	–	–	–	(23)	15,008	14,649
Net Costs of Operations	$1,583,003	$4,403,635	$1,658,999	$200,172	$962,123	$699,206	$846,586	$–	$10,353,724	$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.