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

13  F unds from D edicated C ollections The Department administers 10 Funds from Dedicated Collections as listed below. They are presented in accordance with SFFAS 43, Funds from Dedicated Collections: Amending Statement of Federal Financial Accounting Standards 27, Identifying and Reporting Earmarked Funds. There are no intra-departmental transactions between the various funds from dedicated collections. Consular and Border Security Programs Treasury Fund Symbol Description Statute 19X5713 Consular and Border Security Programs Public Law No. 115-31 All Other Funds Treasury Fund Symbol Description Statute 19X5515 H-1B and L Fraud Prevention and Detection 118 Stat. 3357 19X8166 American Studies Endowment Fund 108 Stat. 425 19X8167 Trust Funds 22 U.S.C. 1479 19X8271 Israeli Arab Scholarship Programs 105 Stat. 696, 697 19X8272 Eastern Europe Student Exchange Endowment Fund 105 Stat. 699 19X8813 Center for Middle Eastern-Western Dialogue Trust Fund 118 Stat. 84 19X8821 Unconditional Gift Fund 22 U.S.C. 809, 1046 19X8822 Conditional Gift Fund 22 U.S.C. 809, 1046 95X8276 Eisenhower Exchange Fellowship Program Trust Fund Public Law No. 101-454 The Consular and Border Security Programs fund (CBSP) uses consular fee and surcharge revenue collected from the public to fund CBSP programs and activities, consistent with applicable statutory authorities. These fees and surcharges include Machine Readable Visa fees, Western Hemisphere Travel Initiative surcharges, Passport Security surcharges, Immigrant Visa Security surcharges, Diversity Visa Lottery fees, and Affidavit of Support fees. The CBSP fund is the largest dedicated collections program managed by the Department and is presented in a separate column in the table on the following page. In 2018 and prior years, these fees and surcharges were credited in the Diplomatic and Consular Programs fund as spending authority from offsetting collections. The Consolidated Appropriations Act of FY 2017 (Public Law No. 115-31) enacted a new stand-alone fund beginning in 2019 to display fee-funded consular programs independent of the larger Diplomatic Programs (formerly Diplomatic and Consular Programs) fund. In 2019, unobligated balances totaling $1,740 million related to the fees and surcharges were transferred from the former fund to the CBSP. Additionally, $333 million was transferred from CBSP to OBO’s Capital Security Cost Sharing program. This change enables the Department to provide greater transparency and accountability in financial reporting on these fees and surcharges, facilitate budget estimates for these fees and surcharges, and more easily make the information available to users of budget information and other stakeholders. 94 | U nited S tates D epartment of S tate 2019 A gency F inancial R eport FINANCIAL SECTION | NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS