U.S. Department of State Fiscal Year 2020 Agency Financial Report

statutorily. Reimbursable Agreements with Federal agencies are established and billed on a cost-recovery basis. ICASS billings are computed on a cost recovery basis; billings are calculated to cover all operating, overhead, and replacement costs of capital assets, based on budget submissions, budget updates, and other factors. In addition to services covered under ICASS, the Department provides administrative support to other agencies overseas for which the Department does not charge. Areas of support primarily include buildings and facilities, diplomatic security (other than the local guard program), overseas employment, communications, diplomatic pouch, receptionist and selected information management activities. The Department receives direct appropriations to provide this support. 15 C ombined S tatement of B udgetary R esources The Combined Statement of Budgetary Resources reports information on how budgetary resources were made available and their status as of and for the years ended September 30, 2020 and 2019. Intra-departmental transactions have not been eliminated in the amounts presented. The Budgetary Resources section presents the total budgetary resources available to the Department. For the years ended September 30, 2020 and 2019, the Department received approximately $77.1 billion and $74.9 billion in budgetary resources, respectively, primarily consisting of the following: Source of Budgetary Resources (dollars in billions) 2020 2019 Budget Authority: Direct or related appropriations $ 33.0 $ 31.5 Authority financed from Trust Funds 3.4 4.3 Spending authority from providing goods and services 8.0 8.0 Unobligated balance from prior year budget authority, net 32.7 31.1 Total Budgetary Resources $ 77.1 $ 74.9 Unobligated balance from prior year budget authority, net (dollars in billions) 2020 2019 Unobligated Balance – End of Prior Year $ 31.1 $ 29.3 Transfers In/(Out) Prior Year Authority (0.1) 0.1 Recoveries of Prior Year Paid Obligations 0.2 0.2 Recoveries of Prior Year Unpaid Obligations 1.6 1.9 Funds Returned to Treasury (0.1) (0.4) Unobligated balance from prior year budget authority, net $ 32.7 $ 31.1 Status of Undelivered Orders Undelivered Orders (UDO) represents the amount of goods and/or services ordered, which have not been actually or constructively received. This amount includes any orders which may have been prepaid or advanced but for which delivery or performance has not yet occurred. The amount of budgetary resources obligated for UDO for all activities as of September 30, 2020 and 2019, was approx- imately $31.9 billion and $27.8 billion, respectively. This includes amounts of $3.0 billion for September 30, 2020 and $2.7 billion for September 30, 2019, pertaining to revolving funds, trust funds, and substantial commercial activities. Of the budgetary resources obligated for UDO for all activi- ties as of September 30, 2020, $28.6 billion is for unde- livered, unpaid orders and $3.3 billion is for undelivered, paid orders. The amounts for both Federal and Non-Federal undelivered orders at September 30, 2020 are as follows: Undelivered Orders at September 30, 2020 (dollars in millions) Federal Non-Federal Total Paid $ 2,089 $ 1,235 $ 3,324 Unpaid 118 28,413 28,531 Total $ 2,207 $ 29,648 $ 31,855 Permanent Indefinite Appropriations A permanent indefinite appropriation is open-ended as to both its period of availability (amount of time the agency has to spend the funds) and its amount. The Department received permanent indefinite appropriations of $297 million and $266 million for 2020 and 2019, respectively. 100 | U ni ted S tates D epartment of S tate 2020 A gency F inanci al R eport FINANCIAL SECTION | NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS