department of defense agency financial report fiscal year 2012

Department of Defense Agency Financial Report for FY 2012
ARMS Initiative, Guaranteed Loan Financing Account, Army (10 USC 2501,
10 USC 4551-4555)
Medicare-Eligible Retiree Health Fund Contribution, Navy (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Marine Corps (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Reserve Personnel, Navy (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Reserve Personnel, Marine Corps
(10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Army (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Reserve Personnel, Army (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, National Guard Personnel, Army
(10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Air Force (10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, Reserve Personnel, Air Force
(10 USC 1116)
Medicare-Eligible Retiree Health Fund Contribution, National Guard Personnel, Air Force
(10 USC 1116)
Department of Defense Vietnam War Commemoration Fund, Defense (P.L. 110-181,
122 Stat. 141 (Sec. 598))
The above permanent indefinite appropriations cover a wide variety of purposes to help the
Department accomplish its missions. These purposes include: (1) military retirees’ health
care benefits, retirement and survivor pay, and education benefits for veterans; (2) wildlife
habitat restoration and water resources maintenance; (3) relocation of armed forces within
a host nation; (4) separation payments for foreign nationals; and (5) upkeep of libraries
and museums.
Apportionment Categories for Obligations incurred
The Department reported the following amounts of direct obligations: (1) $503.4 billion in
category A; (2) $222.3 billion in category B; and (3) $130.7 billion in exempt from
apportionment. The Department reported reimbursable obligations of: (1) $27.1 billion in
category A and (2) $175.5 billion in category B. Category A relates to appropriations for a
specific period of time (e.g., Military Personnel appropriation), and category B relates to
appropriations for a specific project (e.g., Military Construction appropriation).
Legal Arrangements Affecting the Use of Unobligated Balances
A portion of the Department’s unobligated balances represent trust fund receipts collected in
the current fiscal year that exceed the amount needed to pay benefits or other valid obligations.
These receipts are temporarily precluded from obligation by law due to a benefit formula or
other limitation. The receipts, however, are assets of the funds and are available for obligation
as needed in the future. The Department operates within the constraints of fiscal law and has
no additional legal arrangements affecting the use of unobligated balances.
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Financial Information