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

5  C ash and O ther M onetary A ssets The Cash and Other Monetary Assets at September 30, 2019 and 2018, are summarized below (dollars in millions) . There are no restrictions on entity cash. Non-entity cash is restricted as discussed below. 2019 2018 Entity Assets Non-Entity Assets Total Entity Assets Non-Entity Assets Total After-Employment Benefit Assets $ 221 $ — $ 221 $ 196 $ — $ 196 Emergencies in the Diplomatic and Consular Service 5 — 5 6 — 6 Total $ 226 $ — $ 226 $ 202 $ — $ 202 Foreign Service National After-Employment Benefit Assets The Defined Contributions Fund (FSN DCF) provides retirement benefits for FSN employees in countries where the Department has made a public interest determination to discontinue participation in the LSSS or deviate from other prevailing local practices. Title 22, Foreign Relations and Intercourse, Section 3968, Local Compensation Plans, provides the authority to the Department to establish such benefits and identifies as part of a total compensation plan for these employees. The FSN DCF is administered by a third party who invests excess funds in Treasury securities on behalf of the Department. The other monetary assets reported for the FSN DCF is $221 million and $196 million as of September 30, 2019 and 2018, respectively. The new U.S. Embassy Pristina, Kosovo was dedicated in July 2019. It is situated on a 12-acre site in central Pristina. Department of State/OBO 80 | U nited S tates D epartment of S tate 2019 A gency F inancial R eport FINANCIAL SECTION | NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS