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

NOTE 8: Other Liabilities (continued) Liabilities Not Covered by Budgetary Resources The Department’s liabilities are classified as liabilities covered by budgetary resources, liabilities not covered by budgetary resources, or liabilities not requiring budgetary resources. Liabilities not covered by budgetary resources result from the receipt of goods and services, or occurrence of eligible events in the current or prior periods, for which revenue or other funds to pay the liabilities have not been made available through appropriations or current earnings of the Department. Liabilities not requiring budgetary resources are for liabilities that have not in the past required and will not in the future require the use of budgetary resources. This includes liabilities for clearing accounts, non-fiduciary deposit funds, custodial collections, and unearned revenue. The liabilities in this category at September 30, 2019 and 2018 are summarized in the Schedule of Liabilities Not Covered by Budgetary Resources (dollars in millions) . Secretary Pompeo, Advisor to the President Ivanka Trump (center left), and Ambassador for Trafficking in Persons John Richmond of the Office to Monitor and Combat Trafficking in Persons (center right) pose with the 2019 ‘TIP Report Heroes’ in Washington, D.C., June 20, 2019. Department of State Liabilities Not Covered by Budgetary Resources 2019 2018 Intragovernmental Liabilities Unfunded FECA Liability $ 19 $ 20 Total Intragovernmental Liabilities 19 20 International Organizations Liability 2,318 1,534 After-Employment Benefit Liability: Foreign Service Retirement Actuarial Liability 3,750 2,672 Foreign Service Nationals (FSN): Defined Contributions Fund 247 221 Defined Benefit Plans 48 90 Lump Sum Retirement and Voluntary Severance 463 397 Total After-Employment Benefit Liability 4,508 3,380 Accrued Annual Leave 418 395 Environmental Liability 54 96 Capital Lease Liability 64 73 Contingent Liability 25 8 Other Liabilities 384 455 Total Liabilities Not Covered by Budgetary Resources 7,790 5,961 Total Liabilities Covered by Budgetary Resources 24,537 23,831 Total Liabilities Not Requiring Budgetary Resources 84 131 Total Liabilities $ 32,411 $ 29,923 2019 A gency F inancial R eport U nited S tates D epartment of S tate | 85 NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS | FINANCIAL SECTION