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

2020 Balance Sheet 2020 Government-wide Reclassified Balance Sheet Financial Statement Line Amounts Dedicated Collections Combined All Other Amounts (with Eliminations) Eliminations Between Dedicated and All Other Amounts Reclassified Financial Statement Line NET POSITION NET POSITION Unexpended Appropriations – Funds from Dedicated Collections (190) 83 (273) (190) Unexpended Appropriations – Funds from Dedicated Collections Cumulative Results of Operations – Funds from Dedicated Collections 2,772 2,117 655 2,772 Cumulative Results of Operations – Funds from Dedicated Collections Unexpended Appropriations – Other Funds 47,107 46,834 273 47,107 Unexpended Appropriations – Other Funds Cumulative Results of Operations – Other Funds 27,007 27,662 (655) 27,007 Cumulative Results of Operations – Other Funds Total Net Position 76,696 2,200 74,496 — 76,696 Total Net Position Total Liabilities & Net Position $ 109,738 $ 2,506 $ 107,320 $ (88) $ 109,738 Total Liabilities & Net Position 2020 Statement of Net Cost 2020 Government-wide Reclassified Statement of Net Cost Financial Statement Line Amounts Dedicated Collections Combined All Other Amounts (with Eliminations) Eliminations Between Dedicated and All Other Amounts Reclassified Financial Statement Line Non-Federal Costs Cost and Loss on Assumption Changes $ 39,392 $ 1,906 $ 33,488 $ 35,394 Non-Federal Gross Cost 1,056 1,056 Loss on Changes in Actuarial Assumptions (Non-Federal) 1,906 34,544 36,450 Total Non-Federal Costs Intragovernmental Costs 144 370 (50) 464 Benefit Program Costs 53 151 (18) 186 Imputed Costs 1,105 1,629 (680) 2,054 Buy/Sell Costs 40 198 238 Other Expenses (without Reciprocals) 1,342 2,348 (748) 2,942 Total Intragovernmental Costs Total Costs and Loss on Assumption Changes 39,392 3,248 36,892 (748) 39,392 Total Reclassified Gross Costs Earned Revenue 6,755 1,990 796 2,786 Non-Federal Earned Revenue Intragovernmental Earned Revenue 21 4,042 (680) 3,383 Buy/Sell Revenue 113 (50) 63 Benefit Program Revenue 1 522 523 Federal Securities Interest Revenue Including Associated Gains/Losses (Exchange) 22 4,677 (730) 3,969 Total Intragovernmental Earned Revenue Total Earned Revenue 6,755 2,012 5,473 (730) 6,755 Total Reclassified Earned Revenue Net Cost $ 32,637 $ 1,236 $ 31,419 $ (18) $ 32,637 Net Cost (continued from previous page) 2020 A gency F inanci al R eport U ni ted S tates D epartment of S tate | 107 NOTES TO THE PRINCIPAL FINANCIAL STATEMENTS | FINANCIAL SECTION