department of defense agency financial report fiscal year 2012

Department of Defense Agency Financial Report for FY 2012
NOTE 11. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES
Liabilities Not Covered by Budgetary Resources
103
Dollars in Millions
As of September 30 2012 2011
Intragovernmental Liabilities
Accounts Payable $ 12.9 $ 9.2
Debt 4.3 5.1
Other 2,141.0 2,142.1
Total Intragovernmental Liabilities $ 2,158.2 $ 2,156.4
Non-Federal Liabilities
Accounts Payable $ 53.0 $ 692.2
Military Retirement and Other Federal Employment Benefits 1,771,202.7 1,656,021.3
Environmental Liabilities 57,911.8 60,567.0
Other Liabilities 16,323.7 17,186.6
Total Non-Federal Liabilities $ 1,845,491.2 $ 1,734,467.1
Total Liabilities Not Covered by Budgetary Resources $ 1,847,649.4 $ 1,736,623.5
Total Liabilities Covered by Budgetary Resources $ 610,347.4 $ 614,893.4
Total Liabilities $ 2,457,996.8 $ 2,351,516.9
Liabilities Not Covered by Budgetary Resources includes liabilities requiring congressional
action before budgetary resources can be provided.
Abnormal Balance
Total Liabilities Covered by Budgetary Resources includes an abnormal balance of
$6.2 million in USSGL account 2140, Accrued Interest Payable. This is primarily due to
improper posting of accounting transactions.
Other Disclosures
Intragovernmental Accounts Payable represents subsidy payments for the Military Housing
Privatization Initiative and liabilities in canceled appropriations that, if paid, will be
disbursed using current year funds.
Non-Federal Accounts Payable primarily represents liabilities in canceled appropriations that,
if paid, will be disbursed using current year funds.
Debt consists primarily of borrowing from the U.S. Treasury for capital improvements to the
Washington Aqueduct Project. Arlington County and Falls Church, Virginia, will complete
reimbursement to the Department by 2023.
Environmental Liabilities represents the Department’s liability for existing and anticipated
environmental clean-up and disposal.
Intragovernmental Liabilities, Other primarily consists of unfunded liabilities for Federal
Employees Compensation Act, Unemployment Insurance, and Judgment Fund.
Non-Federal Liabilities, Other primarily consists of unfunded annual leave, contingent
liabilities, and expected expenditures for disposal of conventional munitions.
Financial Information