Performance And Accountability Report - Fiscal Year 2013 - Federal Aviation Administration - U.s. Department Of Transportation Page 110

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NOTE 13. Imputed Financing Sources
The FAA recognizes as imputed financing the amount of accrued pension and post-retirement benefit expenses for current employees.
The assets and liabilities associated with such benefits are the responsibility of the administering agency, the OPM. Amounts paid
from the U.S. Treasury’s Judgment Fund in settlement of claims or court assessments against the FAA are also recognized as imputed
financing. For the fiscal years ended September 30, 2013 and 2012, imputed financing was as follows:
2013
2012
Office of Personnel Management
$
533,686
$
504,516
Treasury Judgment Fund
37,341
47,628
Total imputed financing sources
$
571,027
$
552,144
NOTE 14. Statement of Budgetary Resources Disclosures
The Required Supplementary Information section of this report includes a schedule of budgetary resources by each of the FAA’s major
fund types. Budget authority as reported in the Combined Statements of Budgetary Resources includes amounts made available to
the FAA from general, revolving and special funds, as well as funds from dedicated collections. In contrast, appropriations received as
reported in the Consolidated Statements of Changes in Net Position pertain only to amounts made available to the FAA from general
funds. The following is a reconciliation of these amounts as of September 30:
2013
2012
Combined Statement of Budgetary Resources–budget authority, net
$
15,263,962
$
15,902,370
Less amounts made available to the FAA from AATF dedicated collections
(10,670,415)
(11,308,981)
Less other dedicated resources
(846)
(688)
Consolidated Statement of Changes in Net Position–appropriations received
$
4,592,701
$
4,592,701
The FAA had rescissions of $240 million of budgetary resources
and $758 million of certain reimbursable and revolving fund
in FY 2013 due to sequestration; there were no rescissions in
obligations incurred that are not presented in the Budget of
FY 2012.
the United States Government. As a result, the FAA’s FY 2012
Combined Statement of Budgetary Resources differs from the
As of September 30, 2013 and 2012, the amount of budgetary
FY 2012 “actuals” reported in the appendix of the FY 2013
resources obligated for undelivered orders was $7.2 billion and
Budget of the United States Government. (The Budget of the
$7.8 billion, respectively.
United States Government is available on the Internet at www.
whitehouse.gov/omb.) As of the date of issuance of the FAA’s
There is no difference between Budgetary Authority as reported
FY 2013 Combined Statement of Budgetary Resources, the
in FAA’s FY 2012 Combined Statement of Budgetary Resources
Budget of the United States Government for FY 2015, which will
and the Budget of the United States Government.
contain “actual” FY 2013 amounts, was not yet published. The
OMB is expected to publish this information early in calendar
Obligations incurred on the FY 2012 Combined Statement of
year 2014.
Budgetary Resources includes $62 million of expired funds
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Federal Aviation Administration
Fiscal Year 2013
Performance and Accountability Report

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