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

5 C ash and O ther M onetary A ssets The Cash and Other Monetary Assets at September 30, 2020 and 2019, are summarized below (dollars in millions) . There are no restrictions on entity cash. 2020 2019 Entity Assets Non-Entity Assets Total Entity Assets Non-Entity Assets Total After-Employment Benefit Assets $ 238 $ — $ 238 $ 221 $ — $ 221 Emergencies in the Diplomatic and Consular Service 3 — 3 5 — 5 Total $ 241 $ — $ 241 $ 226 $ — $ 226 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 finances the Defined Contribution Plan (DCP) which 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 DCP is $238 million and $221 million as of September 30, 2020 and 2019, respectively. Secretary Pompeo meets with Emirati Minister of Foreign Affairs and International Cooperation Sheikh Abdullah bin Zayed Al Nahyan and National Security Advisor Sheikh Tahnoun bin Zayed Al Nahyan in Abu Dhabi, United Arab Emirates, August 26, 2020. Department of State 80 | 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