U.S. Department of State Fiscal Year 2019 Agency Financial Report

19  R eclassification of B alance S heet , S tatement of N et C ost , and S tatement of C hanges in N et P osition To prepare the Financial Report of the U.S. Government (FR), the Department of the Treasury requires agencies to submit an adjusted trial balance, which is a listing of amounts by U.S. Standard General Ledger account that appear in the financial statements. Treasury uses the trial balance information reported in the Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) to develop a Reclassified Balance Sheet, Reclassified Statement of Net Cost, and a Reclassified Statement of Changes in Net Position for each agency, which are accessed using GTAS. Treasury eliminates all intragovernmental balances from the reclassified statements and aggregates lines with the same title to develop the FR statements. This note shows the Department of State’s financial statements and the U.S. Government-wide reclassified statements prior to elimination of intragovernmental balances and prior to aggregation of repeated FR line items. 2019 Balance Sheet 2019 Government-wide Reclassified Balance Sheet Financial Statement Line Amounts Amounts Reclassified Financial Statement Line ASSETS ASSETS Intragovernmental Assets Intragovernmental Assets Fund Balance with Treasury $ 61,158 $ 61,158 Fund Balance with Treasury Investments, Net 19,402 19,402 Federal Investments Interest Receivable 133 133 Interest Receivable – Investments Accounts Receivable, Net 148 145 Accounts Receivable 3 Benefit Program Contributions Receivable Other Assets 1,235 1,235 Advances to Others and Prepayments Total Intragovernmental Assets 82,076 82,076 Total Intragovernmental Assets Cash and Other Monetary Assets 226 226 Cash and Other Monetary Assets Accounts and Loans Receivable, Net 84 82 Accounts and Taxes Receivable, Net 2 Loans Receivable, Net Property and Equipment, Net 25,579 25,579 Property, Plant, and Equipment, Net 15 Inventory and Related Property, Net Other Assets 1,007 992 Other Assets Total Non-Federal Assets 26,896 26,896 Total Non-Federal Assets Total Assets $ 108,972 $ 108,972 Total Assets LIABILITIES LIABILITIES Intragovernmental Liabilities Intragovernmental Liabilities Accounts Payable $ 160 $ 160 Accounts Payable Other Liabilities 342 3 Loans Payable 25 Liability to General Fund for Custodial and Other Non-Entity Assets 278 Advances from Others and Deferred Credits 36 Benefit Program Contributions Payable Total Intragovernmental Liabilities 502 502 Total Intragovernmental Liabilities Accounts Payable 2,140 3,624 Accounts Payable After-Employment Benefit Liability 24,159 24,402 Federal Employee and Veteran Benefits Payable 54 Environmental and Disposal Liabilities International Organizations Liability 3,803 Other Liabilities 1,807 3,829 Other Liabilities Total Non-Federal Liabilities 31,909 31,909 Total Non-Federal Liabilities Total Liabilities $ 32,411 $ 32,411 Total Liabilities (continued on next page) 104 | U nited S tates D epartment of S tate 2019 A gency F inancial R eport FINANCIAL SECTION | NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS