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Collage showing images with one-word descriptors from the U S P T O Fiscal Year 2009 Performance and Accountability Report cover that reinforces the report’s tagline of Today’s Challenges – Tomorrow’s Solutions.
Performance and Accountability Report Fiscal Year 2009
Financial Section

Table of Contents | Management | Financial | Auditor | IG | Other

Note 16. Reconciliation of Net Cost of Operations to Budget

Most entity transactions are recorded in both budgetary and proprietary accounts. However, because different accounting bases are used for budgetary and proprietary accounting, some transactions may appear in only one set of accounts. The following reconciliation provides a means to identify the relationships and differences that exist between the aforementioned budgetary and proprietary accounts.

The reconciliation of net cost of operations to budget for the years ended September 30, 2009 and 2008 is as follows:

Reconciliation of Net Cost of Operations to Budget
For the years ended September 30, 2009 and 2008
(Dollars in Thousands)
  2009 2008
RESOURCES USED TO FINANCE ACTIVITIES    
Budgetary Resources Obligated:    
Obligations Incurred $1,862,512  $1,852,541 
Spending Authority from Offsetting Collections and Recoveries (1,911,125) (1,897,584)
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Net Obligations    (48,613)    (45,043)
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Total Resources Used to Finance Activities    (48,613)    (45,043)
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RESOURCES USED TO FINANCE ITEMS NOT PART OF THE NET COST OF OPERATIONS    
Change in Budgetary Resources Obligated for Goods, Services and Benefits Ordered but not yet Provided    149,246      41,314 
Resources that Fund Costs Recognized in Prior Periods     (4,913)     (1,232)
Budgetary Offsetting Collections that do not Affect Net Cost of Operations    (47,128)     23,026 
Resources that Finance the Acquisition of Assets Capitalized on the Balance Sheet    (64,963)    (67,243)
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Total Resources Used to Finance Items not Part of the Net Cost of Operations     32,242      (4,135)
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COMPONENTS OF NET COST OF OPERATIONS THAT WILL NOT REQUIRE OR
GENERATE RESOURCES IN THE CURRENT PERIOD
   
Components Requiring or Generating Resources in Future Periods:    
Costs that will be Funded by Resources in Future Periods      7,615     12,052
Net Decrease in Revenue Receivables not Generating Resources until Collected         77         123 
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Total Components of Net Cost of Operations that will Require or Generate Resources in Future Periods      7,692      12,175 
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Components not Requiring or Generating Resources:    
Depreciation, Amortization, or Loss on Asset Dispositions     63,345      67,636 
Other Costs that will not Require Resources        144        (217)
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Total Components of Net Cost of Operations that will not Require or Generate Resources     63,489      67,419 
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Total Components of Net Cost of Operations that will not Require or Generate Resources in the Current Period     71,181      79,594 
Net Cost of Operations $   54,810  $   30,416 
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