NOTE 2. Fund Balance with Treasury
As of September 30, 2005 and 2004, Fund Balance with Treasury consisted of the following:
| 2005 | 2004 | |
|---|---|---|
|
Obligated Balance Not Yet Disbursed
|
$ 403,139 | $ 304,378 |
|
Unobligated Balance Available
|
2,763 | 1,844 |
|
Unobligated Balance Unavailable
|
752,992 | 750,545 |
|
Non-Budgetary Fund Balance with Treasury
|
81,904 | 78,501 |
 |
||
|
Total Fund Balance with Treasury
|
$1,240,798 | $1,135,268 |
 |
||
No discrepancies exist between the Fund Balance reflected in the general ledger and the balance in the Treasury accounts.
As of September 30, 2005 and 2004, the unobligated balance unavailable includes revenue withheld of $233,529 thousand.
During FY 1999, FY 2000, and FY 2002, a total of $75,584 thousand in fees were considered permanently rescinded. In FY 2004, OMB Circular A-11 clarified that rescissions of offsetting collections should now be considered reductions in budgetary resources and should be classified as either permanently or temporarily unavailable. Due to the clarification regarding rescissions and reductions, fee resources previously rescinded as permanently unavailable were restored to the USPTO and recorded as a reduction and classified as temporarily unavailable fee collections in FY 2004.
