Performance And Accountability Report - Fiscal Year 2013 - Federal Aviation Administration - U.s. Department Of Transportation Page 95
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150 Airport and Airway Trust Fund (AATF)
Treasury through annual appropriations. Because the Operations
¢
General Fund is primarily funded from the AATF, and because
Operations–AATF
¢
it is not reasonably possible to differentiate cash balances
Operations General Fund
¢
between those originally flowing from the AATF versus General
Fund appropriations, the Operations General Fund is presented
Grants-in-Aid for Airports–AATF
¢
as funds from dedicated collections. The funds from dedicated
Facilities and Equipment–AATF
¢
collections in the Facilities and Equipment fund are used to
Research, Engineering, and Development–AATF
¢
purchase or construct PP&E. When funds from dedicated
collections are used to purchase or construct PP&E, they are no
Aviation Insurance Fund
¢
longer available for future expenditure, have been used for their
Aviation User Fees
¢
intended purpose, and are therefore classified as other funds on
the balance sheet and the statement of changes in net position.
The AATF is funded by excise taxes that the IRS collects from
The intended result of this presentation is to differentiate
airway system users. These receipts are unavailable until
between funds from dedicated collections available for future
appropriated by the U.S. Congress. Once appropriated for
expenditure and funds from dedicated collections previously
use, the FAA transfers the AATF receipts necessary to meet
expended on PP&E projects and therefore unavailable for future
cash disbursement needs to several other funds, from which
expenditure.
expenditures are made. Those funds that receive transfers from
the AATF are the Operations–AATF Trust Fund, Grants-in-Aid for
Additional disclosures concerning funds from dedicated
Airports, Facilities and Equipment, and Research, Engineering
collections can be found in Note 12.
and Development, all of which are funded exclusively by the
AATF. These funds represent the majority of the FAA annual
W. Reclassifications
expenditures.
In FY 2013, Note 2, Fund Balance with Treasury was reclassified
In addition, while the Operations General Fund is primarily
to conform to the current year presentation requirements of OMB
funded through transfers from Operations–AATF, it is also
Circular No. A-136.
supplemented by funding from the General Fund of the U.S.
93
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Federal Aviation Administration
Fiscal Year 2013
Performance and Accountability Report
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