department of defense agency financial report fiscal year 2012

Department of Defense Agency Financial Report for FY 2012
Non-Federal Other Assets consist of Advance Payment Pool Agreements (APPAs) for
research and development projects. AAPAs are utilized when multiple contracts with a
nonprofit educational institution require advance payments.
NOTE 3. FUND BALANCE WITH TREASURY
Fund Balance with Treasury Dollars in Millions
As of September 30
Fund Balance
2012 2011
Appropriated Funds $ 500,572.1 $ 509,337.0
Revolving Funds 8,037.2 9,887.2
Trust Funds 2,132.9 2,494.4
Special Funds 548.2 697.7
Other Fund Types 831.2 1,025.3
Total Fund Balance
Fund Balance Per Treasury Versus Agency
$ 512,121.6 $ 523,441.6
Fund Balance per Treasury $ 521,342.1 $ 530,849.7
Fund Balance per Agency 512,121.6 523,441.6
Reconciling Amount $ 9,220.5 $ 7,408.1
Other Fund Types primarily consists of deposit funds and receipt accounts.
The Department shows a reconciling net difference of $9.2 billion with U.S. Treasury. This
includes canceling year authority of $8.5 billion, unavailable receipts of $586.6 million,
allocation transfers of $103.3 million, and fiduciary activities of $36.9 million.
Status of Fund Balance with Treasury Dollars in Millions
As of September 30
Unobligated Balances
2012 2011
Available $ 119,674.0 $ 141,171.4
Unavailable 582,311.3 583,913.4
Obligated Balance not yet Disbursed 469,112.0 455,495.4
Non-Budgetary FBWT 723.3 1,966.0
Non-FBWT Budgetary Accounts (659,699.0) (659,104.6)
Total Fund Balance $ 512,121.6 $ 523,441.6
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 disbursements 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 obligation 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 laws that established the funds.
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Financial Information