department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 NOTE 3. FUND BALANCE WITH TREASURY Fund Balance with Treasury Dollars in Thousands As of September 30 2012 2011 Fund Balance Appropriated Funds $ ADDENDUM B Unaudited Financial Statements – DSCA B-14 3,837,638 $ 2,632,921 Trust Funds 14,872,317 15,121,753 Other Fund Types 4,101,127 3,339,200 Total Fund Balance $ 22,811,082 $ 21,093,874 Fund Balance Per Treasury Versus Agency Fund Balance per Treasury $ 22,811,082 $ 21,093,874 Fund Balance per Agency 22,811,082 21,093,874 Reconciling Amount $ 0 $ 0 The $4.1 billion reported as Fund Balances, Other Fund Types, consists of funds on deposit for the management of FMS Administration, Contract Administrative Services, Transportation, Attrition and General Services Administration Packing, Crating and Handling. Status of Fund Balance with Treasury Dollars in Thousands As of September 30 Unobligated Balances 2012 2011 Available $ 61,812 $ 4,829 Unavailable 108,507 21,992 Obligated Balance not yet Disbursed 141,191,970 99,455,241 Non-Budgetary FBWT 26,310,220 23,946,837 Non-FBWT Budgetary Accounts (144,861,427) (102,335,025) Total Fund Balance $ 22,811,082 $ 21,093,874 The Status of Fund Balance with Treasury (FBWT) reflects the budgetary resources to support FBWT and is a reconciliation between budgetary and proprietary accounts. It primarily consists of unobligated and obligated balances. The balances reflect the budgetary authority remaining for disbursement against current or future obligations. Unobligated Balance is classified as available or unavailable and represents the cumulative amount of budgetary authority that has not been set aside to cover outstanding obligations. The unavailable balance consists primarily of funds invested in U.S. Treasury securities that are temporarily precluded from obligations by law. Certain unobligated balances are restricted for future use and are not apportioned for current use. Unobligated balances for trust fund accounts are restricted for use by the public law that established the funds. Obligated Balance not yet Disbursed represents funds that have been obligated for goods and services not received and those received but not paid. Nonbudgetary FBWT includes accounts that do not have budgetary authority, such as deposit funds, unavailable receipt accounts, clearing accounts and nonentity FBWT. The Nonbudgetary FBWT consists of Contingency Operations provided to DoD in supplemental appropriations, and Contingency Operations funding transferred from Department of State (DOS), which DOS received in supplemental appropriations. Obligations are incurred using contract authority and liquidated with these appropriations.
Department of Defense Agency Financial Report for FY 2012 NonFBWT Budgetary Accounts reduces the Status of FBWT. The NonFBWT Budgetary Accounts primarily consists of nonentity cash deposited in the Federal Reserve Bank and contract authority. NOTE 5. ACCOUNTS RECEIVABLE Accounts Receivable 2012 Dollars in Thousands As of September 30 Gross Amount Due Allowance for Estimated Uncollectibles Accounts Receivable, Net Intragovernmental Receivables $ 0 N/A $ 0 Non-Federal Receivables (From the Public) 50,377 (39) 50,338 Total Accounts Receivable $ 50,377 $ (39) $ 50,388 Accounts Receivable 2011 Dollars in Thousands As of September 30 Gross Amount Due Allowance for Estimated Uncollectibles Accounts Receivable, Net Intragovernmental Receivables $ 0 N/A $ 0 Non-Federal Receivables (From the Public) 51,436 (6) 51,430 Total Accounts Receivable $ 51,436 $ (6) $ 51,430 The accounts receivable represent the FMS Trust Fund claim for payment from other entities. The FMS Trust Fund only recognizes an allowance for uncollectible amounts from the public. Claims with other Federal agencies are resolved in accordance with the Intragovernmental Business Rules. NOTE 6. OTHER ASSETS Other Assets Dollars in Thousands As of September 30 Nonfederal Other Assets 2012 2011 Outstanding Contract Financing Payments $ 2,985,170 $ 2,657,874 Advances and Prepayments 23,752,485 22,573,925 Total Non-Federal Other Assets $ 26,737,655 $ 25,231,799 Total Other Assets $ 26,737,655 $ 25,231,799 Contract terms and conditions for certain types of contract financing payments convey certain rights to the FMS Trust Fund that protect the contract work from state or local taxation, liens or attachment by the contractor's creditors, transfer of property, or disposition in bankruptcy. However, these rights should not be misconstrued to mean that ownership of the contractor’s work has transferred to the Government. The Government does not have the right to take the work, except as provided in contract clauses related to termination or acceptance, and the FMS Trust Fund is not obligated to make payment to the contractor until delivery and acceptance of a satisfactory product. ADDENDUM B Unaudited Financial Statements – DSCA B-15
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department of defense agency financial report fiscal year 2012

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