department of defense agency financial report fiscal year 2012

Department of Defense Agency Financial Report for FY 2012
Reconciliation of Net Cost of Operations to Budget Dollars in Thousands
As of September 30 2012 2011
Total components of Net Cost of Operations that will Require or
Generate Resources in future periods
Components not Requiring or Generating Resources:
ADDENDUM B Unaudited Financial Statements – DSCA
B-28
$ 42 $ 1
Revaluation of assets or liabilities $ 0 $ 0
Total components of Net Cost of Operations that
will not Require or Generate Resources in the current period
$ 42 $ 1
Net Cost of Operations $ 30,687,191 $ 24,653,100
The following Reconciliation of Net Cost of Operations to Budget lines are presented as
combined instead of consolidated due to intraagency budgetary transactions not being
eliminated:
Obligations Incurred
Less: Spending Authority from Offsetting Collections and Recoveries
Obligations Net of Offsetting Collections and Recoveries
Less: Offsetting Receipts
Net Obligations
Undelivered Orders
Unfilled Customer Orders
Due to the FMS Trust Fund system limitations, budgetary data is not in agreement with
proprietary expenses and assets capitalized. The difference between budgetary and
proprietary data is a previously identified deficiency.
Components Requiring or Generating Resources in Future Period. Other, is attributable to
FECA actuarial expense.